Accounting in the budget: features of reference
Accounting in budgetary institutionsis maintained by the accounting department as an independent structural subdivision, which is under the supervision of the chief accountant. In the absence of an independent service, accounting can be maintained by an accountant with the right of principal, as well as centralized accounting. This structure is created on a sectoral basis in budget organizations and carries out accounting for the execution of estimates of budget expenditures, as well as the use of extrabudgetary, targeted and other means.
Accounting, which carries out accounting in the budget, has the following duties:
Accounting should be maintained in accordance with applicable law.
Preliminary control overthe appropriateness of the amount of appropriations for concluded contracts provided for by the expenditure estimate or the limit of budgetary obligations, as well as correct and timely registration of primary accounting documents and the legality of transactions.
Accounting is obliged to monitor the economical and proper expenditure of funds on the approved estimates of costs and revenues, to monitor the safety of property in the places of its operation and storage.
Make payments and payroll staff, and students, students and graduate students - scholarships on time.
Timely conduct the calculations that occur during the execution of the cost estimate, with individuals and legal entities.
To conduct bookkeeping in the budget for the use of extrabudgetary funds.
Control the use of powers of attorney issued for the receipt of commodity and material values.
Make an inventory of financial obligations and assets, correctly and timely determine and reflect in the inventory results of inventory.
Conduct briefings with materially responsible persons on the issues of safety, accountability and accounting of valuables that are in their custody.
To apply modern means of automation, to draw up and submit in accordance with the established procedure tax and accounting statements in the prescribed time.
Make estimates of budget expenditures, as well as plan expenditures and revenues for extra-budgetary activities.
Select and systematize regulatory legal acts on reporting and accounting.
Keep documents, registers of accounting, reporting, as well as expenditure estimates and calculations on paper and computer media.
By carrying out accounting in the budget, the responsibilities betweenspecialists are distributed on a functional basis. Each group of employees (a separate specialist) is assigned to a certain area of work. In accounting you can create a financial, material group, according to calculations with staff, etc.
Accounting in the budget has its own organizationalfeatures. The number of employees depends on the level of automation and the amount of accounting work performed, fixed by the staffing table and approved by the manager.
Centralized accounting should provideheads of the organizations whose services it provides, information on budget estimates and extrabudgetary funds, their intended use, and other sources of funds.
The structuralthe units must timely provide the accounting department with the necessary documents so that it is possible to keep accounting in the budget. These are copies of orders, extracts from orders that relate to the execution of estimated costs, contracts, accounts, advance reports, certificates of work performed, invoices, documents for writing off property.
All employees are required to comply with the requirements of the chief accountant to provide documents necessary for accounting and to comply with the procedure for their execution.