Accounting in budgetary institutions is conducted by the accounting service as an independent structural unit, which is under the supervision of a chief accountant. In the absence of an independent service, accounting can be maintained by an accountant with the rights of the chief, as well as centralized accounting. This structure is created on a sectoral basis in budget organizations and maintains records of budget estimates, as well as the use of extrabudgetary, earmarked and other means.
Accounting, accounting in the budget, has the following responsibilities:
Records should be kept in accordance with applicable law.
Preliminary control should be carried out over the conformity of the appropriation volumes under the agreements concluded, stipulated by the expenditure estimates or budget commitments limit, as well as the correct and timely execution of primary accounting documents and the legality of transactions.
Accounting is obliged to control the economical and correct spending of funds according to the approved estimates of expenses and incomes, to monitor the safety of property in the places of its operation and storage.
Make payments and payroll to staff, and students, students and graduate students - scholarships on time.
Timely carry out calculations that arise during the execution of cost estimates with individuals and legal entities.
Maintain budget accounting for the use of extrabudgetary funds.
To control the use of powers of attorney issued to obtain commodity and material values.
To make an inventory of financial obligations and property, correctly and timely determine and reflect the results of the inventory in accounting.
Provide briefings with financially responsible persons on the issues of safety, reporting and accounting of values that they have in custody.
Apply modern automation tools, compile and submit in the prescribed manner tax and accounting reports in the prescribed time.
Make estimates of budget expenditures, as well as plan costs and revenues for extra-budgetary activities.
To select and systematize regulatory legal acts on issues of reporting and accounting.
Keep documents, accounting registers, statements, as well as expenditure estimates and calculations on paper and machine media.
Carrying out accounting in the budget, responsibilities among specialists are distributed according to the functional basis. Each group of employees (individual specialist) is assigned to a specific area of work. In accounting, a financial, material group can be created, for calculations with personnel, etc.
Accounting in the budget has its own organizational features. The number of employees depends on the level of automation and the volume of accounting work performed, is fixed by the staffing table and approved by the head.
Centralized accounting should provide the heads of organizations whose services it provides with information on budget estimates and extrabudgetary funds, their intended use, as well as other sources of funds.
Structural units within the organization must provide the accounting documents with the necessary documents in a timely manner so that accounting can be carried out in the budget. These are copies of orders, extracts from orders that relate to the execution of estimated costs, contracts, invoices, advance reports, acts of work performed, invoices, documents for writing off property.
All employees are required to comply with the requirements of the chief accountant for the provision of documents necessary for accounting and follow the procedure for their execution.