Accounting in the budget: the peculiarities of doing

accounting in budgetary institutions maintained accounting service as an independent department, which is headed by the chief accountant.In the absence of self-service account can use an accountant, having the right main and centralized accounting.This structure is created according to different sectors in budget organizations and shall record the execution of estimates of budget expenditures, as well as the use of off-budget, targets and other means.

Accounting, maintaining records of the budget, has the following duties:

Accounting must be in accordance with applicable law.

should perform a preliminary control of the conformity of the appropriation to contract, provided the expenditure limit of the estimate or budget obligations, and also produces accurate and timely processing of documents of primary accounting and legality of the transactions.

Accounting obligation to monitor the economical and proper use of funds for the approved estimates of expenditure and income, to monitor the safety

of property in the areas of its operation and storage.

make payments and payroll staff, and students, and graduate students - scholarship deadlines.

timely manner to carry out calculations that occur during the execution of the cost estimates to individuals and legal entities.

conduct accounting in the budget for the use of extra-budgetary funds.

control the use of powers of attorney issued for commodity and material values.

make an inventory of property and financial obligations, properly and timely identify and reflect the results in the accounting inventory.

Conduct with materially responsible persons briefings on issues of safety, reporting and accounting values, which are in their custody.

apply modern means of automation, prepare and submit to the established order tax and accounting within the prescribed period.

draw up estimates of budget expenditures, and plan costs and revenues of extra-budgetary activities.

select and systematize legal acts on accounting and reporting.

store documents, registers, accounting, reporting, as well as consumables estimates and calculations on paper and computer media.

implementing accounting in the budget, allocate responsibilities among experts on a functional basis.Each group of employees (individual experts) assigned to a particular area of ​​work.The accounts can be created by financial, material group, according to the calculations with the personnel and others.

keeping the budget has its organizational peculiarities.The number of employees depends on the level of automation and on the volume of accounting work, fixed staffing and approved by the supervisor.

centralized accounts should give the heads of organizations, the service which it provides, information about the estimates of the budget and extrabudgetary funds for their intended use, as well as other sources of funds.

located in a part of the organization of the structural units should timely provide the required documents to the accounting department to be able to conduct accounting in the budget.These are copies of orders, extracts from orders that relate to the execution of the estimated costs, contracts, invoices, expense reports, acts of completed works, invoices, documents on the disposition of property.

All employees are required to comply with the chief accountant of the provision necessary for the accounting documents and comply with the order of their registration.