портал в режимі тестування та наповнення
(044)-281-49-16
Hotline Treasury
1545
Government hotline
  • A-
    A+
  • Людям із порушенням зору
  • Українською
Пошук
Шукати на порталі
або
серед нормативних актів

Provisions

Approved by resolution 

of the Cabinet of Ministers of Ukraine 

of April 15, 2015 No. 215



THE PROVISIONS 

of the State Treasury Service of Ukraine

1. The State Treasury Service of Ukraine (Treasury) is a central body of executive power, whose activity is directed and coordinated by the Cabinet of Ministers of Ukraine through the Minister of Finance and implements public policy in the field of treasury servicing of budgetary funds, accounting of budget execution.

The Treasury is a member of the National Bank's electronic payments system.

2. The Treasury is guided by the Constitution and laws of Ukraine, decrees of the President of Ukraine and decrees of the Verkhovna Rada of Ukraine adopted in accordance with the Constitution and laws of Ukraine, acts of the Cabinet of Ministers of Ukraine, other acts of legislation, as well as instructions of the Cabinet of Ministers of Ukraine and the Minister of Finance.

3. The Treasury's main tasks are:

1) implementation of the public policy in the field of treasury servicing of budget funds, accounting of budget execution;

2) submitting to the Minister of Finance proposals for ensuring the formation of public policy in these areas.

4. Treasury in accordance with the tasks assigned to it and in accordance with the procedure established by law:

1) summarizes the practice of applying the legislation on issues within its competence, develops proposals for improvement of legislative acts, acts of the President of Ukraine and the Cabinet of Ministers of Ukraine, regulatory legal acts of the ministries and presents them to the Minister of Finance in due course;

2) provides treasury servicing of budget funds on the basis of maintaining a single treasury account opened with the National Bank, in particular:

provides settlement and cash services to budget managers and recipients;

carries out opening and closing of accounts in national currency, conducts operations on accounts, forms and issues statements of accounts;

allocates budgetary funds between the state budget, the budgets of the Autonomous Republic of Crimea, oblasts, cities of Kyiv and Sevastopol, between local budgets, as well as between general and special funds of the budget in accordance with the norms of deductions determined by the budget legislation, and their transfer in accordance with the legislation;

carries out the return of funds, wrongly or unnecessarily included in the budget, upon the submission of the bodies that control the collection of budget revenues;

carries out budgetary reimbursement of value added tax;

carries out, upon the submission of the bodies that control the collection of budget revenues, the transfer of compensation of part of the amount of penal (financial) sanctions to buyers (consumers) at the expense of the amounts paid in the state budget of penal (financial) sanctions applied by such bodies on the results of the conducted check on the customer's complaint or complaint the consumer) about the violation by the taxpayer of the established procedure for conducting settlement operations;

{Subparagraph 2 of clause 4 was supplemented by a new paragraph in accordance with Cabinet of Ministers Resolution No. 842 of 17.10.2018}

carries out operations on repayment of credits provided at the expense of state and local budgets;

conducts appropriate calculations between state and local budgets, between local budgets, as well as between participants in the budget process and economic entities;

creates and maintains a unified register of budget managers and recipients and a database of the network of budget managers and recipients;

forms and communicates to the administrators and recipients of budgetary funds extracts from the list of the state budget, extracts from the list of the state budget by territories, territorial division on intergovernmental transfers and changes thereto;

carries out registration and accounting of budgetary commitments of budget managers and recipients;

carries out payments on the instructions of budget managers and recipients in accordance with the legislation, including payments related to the fulfillment of obligations undertaken under state and local guarantees;

transfers intergovernmental transfers;

carries out operations in foreign currency for carrying out expenditures of budget managers and recipients;

performs repayment and servicing of the national debt, makes payments related to the fulfillment of the guarantee obligations of the state, in national and foreign currencies on the instructions of the Ministry of Finance;

{Paragraph of subparagraph 2 of item 4 with the changes made in accordance with the Resolution of the Cabinet of Ministers No. 904 dated 07.12.2016}

provides treasury servicing of budget funds in the implementation of joint projects with international financial organizations;

3) carry out indisputable write-off of state and local budgets or debtors on the basis of a court decision;

4) performs the opening, closing and maintenance of accounts in the electronic system.

5) maintains funds of funds of compulsory state social and pension insurance, other clients and means of a single contribution to compulsory state social insurance;

6) manages available financial resources, are consolidated in a single treasury account;

7) ensures the placement of temporarily free funds of the unified treasury account and funds of foreign currency accounts of the state budget on deposits or through the acquisition of government securities by decision of the Minister of Finance, agreed with the National Bank;

8) covers temporary cash gaps in local budgets and the Pension Fund of Ukraine;

9) carries out operations for the purchase of foreign currency and, in agreement with the Ministry of Finance, operations for the sale of foreign currency, which is recorded on the accounts of the Treasury;

10) issue and repay financial treasury bills;

11) maintains accounting records of operations on the implementation of state and local budgets;

12) establish schedules for the submission of quarterly and annual consolidated budget and financial statements to the main administrators of the state budget funds;

13) summarizes and draws up reports on the implementation of state, local, raised local and consolidated budgets and submits reports to legislative, executive authorities, and local financial bodies;

13-1) draw up consolidated financial statements on the general property status and results of activities of public sector entities and budgets;

{Clause 4 is supplemented by subparagraph 13-1 in accordance with Resolution of the Cabinet of Ministers No. 842 of 10/17/2018}

14) post on the official website of the Treasury reports on the implementation of the state budget and information on the execution of local budgets, annual consolidated financial statements on the general property status and results of activities of public sector entities and budgets;

{Subparagraph 14 of paragraph 4 as amended by the Decree of the Cabinet of Ministers No. 842 of 10/17/2018}

15) exercise, within the limits of authority provided by law, control over:

conducting accounting of revenues and expenditures of state and local budgets, drawing up and presenting by managers and recipients of budget funds financial and budget reporting;

budget powers when crediting budget revenues;

conformity of budget managers estimates with the budget list indicators;

compliance of budgetary obligations taken by budget funds managers with the relevant budgetary appropriations, the passport of the budget program (if the program-targeted method is used in the budget process)

compliance of payments with budgetary commitments and relevant budgetary appropriations;

compliance with the rules on operations with budget funds in foreign currency;

compliance with the procedure for conducting lotteries using electronic payment acceptance systems for participating in the lottery in real time;

compliance by managers and recipients of budget funds, other customers with the requirements of the legislation in the field of procurement regarding the availability, compliance and correct execution of documents;

16) apply or implement measures of influence for violation of budget legislation;

17) ensure the organization and coordination of the activities of chief accountants of budgetary institutions and control over the fulfillment of their powers by conducting an assessment of their activities;

18) considers and approves draft legislative acts, acts of the President of Ukraine, acts of the Cabinet of Ministers of Ukraine, regulatory legal acts of ministries and, in the prescribed manner, submits them to the Minister of Finance;

19) provides advice to participants in the budget process on issues related to its competence;

20) ensures the functioning of the multilevel information-computing and internal payment system of the Treasury, takes measures to protect the information processed by the bodies of the Treasury;

20-1) provides electronic trust services;

{Paragraph 4 is supplemented by subparagraph 20-1 in accordance with the Resolution of the Cabinet of Ministers No. 842 of 10/17/2018 - comes into force simultaneously with the Law of Ukraine "On electronic trust services"}

20-2) provides the functioning of the remote servicing system "Treasury Client - Treasury";

{Paragraph 4 is supplemented by subparagraph 20-2 in accordance with Resolution of the Cabinet of Ministers No. 842 of 10/17/2018}

21) manages state property objects that belong to the Treasury management sphere;

22) inform the public about its activities and the implementation of state policy in the field of treasury servicing of budget funds;

23) carries out consideration of citizens' appeals on issues related to the activities of the Treasury, enterprises, institutions and organizations related to its management;

24) exercise other powers defined by law.

5. The Treasury in order to organize its activities:

1) ensures, within the powers prescribed by law, the implementation of measures to prevent corruption and control over their implementation in the apparatus of the Treasury, its territorial bodies, at enterprises, institutions and organizations that belong to its sphere of management;

2) carries out the selection of personnel in the apparatus of the Treasury and for senior positions in its territorial bodies, at enterprises, institutions and organizations that belong to the sphere of its management, organizes the training, retraining and advanced training of civil servants and employees of the apparatus of the Treasury and its territorial organs;

{Subparagraph 2 of paragraph 5 as amended according to the Decree of the Cabinet of Ministers No. 904 of 12/07/2016}

3) organize the planning and financial work in the apparatus of the Treasury, its territorial bodies, at enterprises, institutions and organizations that belong to its sphere of control, monitor the use of financial and material resources, ensure the organization and improvement of accounting in the manner prescribed by law;

4) controls the activities of the territorial bodies of the Treasury;

5) ensures, within the limits of powers prescribed by law, the implementation of state policy regarding state secrets and control over its preservation in the Treasury, its territorial bodies.

6) ensures, within the limits of the powers prescribed by law, the fulfillment of tasks of mobilization preparation and mobilization readiness of the state;

7) organizes information and analytical support of the Treasury and the automation of its activities;

8) organizes record keeping and archiving in accordance with established rules.

6. The Treasury, in order to fulfill the tasks assigned to it, has the right in the established manner:

1) to receive free of charge from state bodies and local self-government bodies, enterprises, institutions, organizations, irrespective of the form of ownership and their officials, individuals - entrepreneurs, as well as citizens and their associations, information, documents and materials necessary to fulfill the tasks assigned to it ;

2) to open current accounts in foreign currency and accounts for cash withdrawal at the National Bank and other authorized banks;

3) to return without execution the documents submitted by the managers and recipients of budget funds, other clients and collectors in cases stipulated by law;

4) to receive from managers and recipients of budget funds, other customers, and also provide, within the limits provided by law, documents in electronic form;

5) to require officials of ministries, other central and local executive authorities, enterprises, institutions and organizations to comply with the established procedure for treasury servicing of budget funds, accounting, reporting;

6) to provide warnings on the improper implementation of budget legislation with a requirement to eliminate violations of budget legislation, as well as draw up reports on violation of budget legislation by participants in the budget process, on the basis of which to stop operations with budget funds, within the powers stipulated by law, as well as initiate suspension of budget appropriations;

7) to raise the question of bringing to justice those responsible for violating budget legislation by law;

8) when carrying out indisputable write-offs of funds, to require debtors to take measures to execute executive documents and based on the results of their implementation;

9) to involve in the implementation of certain works, participation in the study of certain issues of scientists and specialists, employees of central and local executive authorities, local governments, enterprises, institutions and organizations (as agreed with their leaders);

10) to convene meetings, form commissions and working groups, hold conferences and seminars on issues within its competence;

11) to use the relevant information databases of state bodies, the state system of government communications and other technical means;

12) to carry out, within the powers prescribed by law, cooperation with international financial organizations, treasury services of foreign states to study work experience in organizing their activities and prepare proposals for the implementation of such experience in Ukraine

13) to participate in the activities of international organizations in accordance with international treaties to which Ukraine is a party, as well as in accordance with agreements concluded between the Treasury and the treasury services of foreign states, as agreed with the Cabinet of Ministers of Ukraine;

14) to receive from State Fiscal Service:

to make electronic lists of taxpayers, consisting of tax accounting, to verify the receipts of payments, the control of which is charged to the DFS, to receive information about the measures taken to recover arrears, documents necessary for the return of taxpayers wrongly and / or excessively paid;

tax information and fees (compulsory payments) and other budget revenues, documents required for the return of funds, wrongly and / or unduly credited to the budget, with the verification of budget revenues;

registers of tax payers for opening, closing of accounts and their maintenance in the system of electronic tax administration;

15) to receive from local financial bodies, administrators and recipients of budgetary funds reporting and information on budgetary funds, including those that are serviced by banks in accordance with the procedure established by law.

7. On the basis of the decisions of the President of Ukraine, state authorities or their officials, the Treasury may exercise powers in the territory of conducting an anti-terrorist operation in a special manner.

8. In the conditions of martial law, the bodies of the Treasury may exercise their powers in the relevant territory of Ukraine in a special regime in the manner determined by the Cabinet of Ministers of Ukraine.

9. The Treasury exercises its powers directly and through territorial bodies formed in due course.

10. The Treasury, in the performance of the tasks assigned to it, interacts in due course with other state bodies, subsidiary bodies and services formed by the President of Ukraine, temporary advisory, advisory and other subsidiary bodies formed by the Cabinet of Ministers of Ukraine, local self-government bodies , trade unions and employers' organizations, relevant bodies of foreign states and international organizations, as well as enterprises, institutions and organizations.

11. Treasury within the limits of the powers provided by law, on the basis and in execution of the Constitution and laws of Ukraine, acts of the President of Ukraine, resolutions of the Verkhovna Rada of Ukraine adopted in accordance with the Constitution and laws of Ukraine, acts of the Cabinet of Ministers of Ukraine, orders of the Ministry of Finance, as well as orders of the Cabinet Ministers of Ukraine and the Minister of Finance issues orders of an organizational and administrative nature, organizes and controls their implementation.

12. The Treasury is headed by the Head, who is appointed to the post and dismissed by the Cabinet of Ministers of Ukraine upon the proposal of the Commission on Higher Civil Service Corps.

The Commission on Higher Civil Service Corps submits to the Cabinet of Ministers of Ukraine proposals for the nomination for the post of Head of the Treasury on the results of the competition in accordance with the legislation on public service.

{Paragraph 12 in the wording of Cabinet of Ministers Resolution No. 904 of 07.12.2016}

13. The Head of the Treasury:

1) heads the Treasury manages its activities, represents the Treasury in relations with other bodies, enterprises, institutions, organizations in Ukraine and beyond;

2) submits to the Minister of Finance proposals for ensuring the formation of state policy in the field of treasury servicing of budgetary funds, accounting of budget execution and draft laws, acts of the President of Ukraine and the Cabinet of Ministers of Ukraine developed by the Treasury, and also determines the position on projects drafted by other ministries ;

3) submits to the Minister of Finance draft laws and regulations of the Ministry of Finance on matters within the competence of the Treasury;

4) within the limits of the powers stipulated by the law, organizes and control the implementation in the apparatus of the Treasury of the Constitution and laws of Ukraine, acts of the President of Ukraine and the Cabinet of Ministers of Ukraine, orders of the Ministry of Finance;

5) submits to the Minister of Finance for approval the Treasury's work plans;

6) reports to the Minister of Finance on the fulfillment of the work plans of the Treasury and the tasks assigned to it, on the elimination of violations and deficiencies revealed during the inspections of the Treasury's activities, its territorial bodies, as well as on bringing to account the officials guilty of such violations;

{Sub-item 7 of item 13 is excluded on the basis of CM Decree No. 904 of 07.12.2016}

8) approves, in agreement with the Minister of Finance, the structure of the Treasury apparatus;

9) submits to the Minister of Finance proposals for the creation within the limits of the number of civil servants and employees of the Treasury and the funds provided for its maintenance, territorial bodies of the Treasury, which are legal entities of public law, as well as liquidation,

10) forms within the limit of the number of civil servants and employees of the Treasury and the funds provided for its maintenance, liquidates, reorganizes, in agreement with the Cabinet of Ministers of Ukraine and the Minister of Finance, the territorial bodies of the Treasury as structural units of the Treasury apparatus;

11) appoints and dismisses the heads and deputy heads of territorial bodies of the Treasury in accordance with the legislation in the public service;

{Subparagraph 11 of paragraph 13 as amended by Resolution of the Cabinet of Ministers No. 904 of 12/07/2016}

12) ensures interaction of the Treasury with the structural unit of the Ministry of Finance, as determined by the Minister of Finance, responsible for interaction with the Treasury;

13) ensures compliance with the procedure established by the Minister of Finance for the exchange of information between the Ministry of Finance and the Treasury and the timeliness of its submission;

14) appoints and dismisses, in coordination with the Minister of Finance, the heads and deputy heads of independent structural units of the Treasury apparatus;

15) appoints and dismisses from office in the manner prescribed by law on public service, from public servants of the Treasury apparatus (unless otherwise provided by law)

16) approves the provision on independent structural units of the apparatus of the Treasury;

17) to make, in the established manner, a presentation in a presentation from government officials and employees of the Treasury apparatus, its territorial bodies to state awards;

18) decide in the established manner the issues of encouraging and bringing to disciplinary liability from public servants and employees of the Treasury apparatus, heads and deputy heads of its territorial bodies, Assigns them ranks from public servants (unless otherwise provided by law);

19) distributes duties between his deputies;

20) signs the orders of the Treasury;

21) ensures the implementation of state policy in order to secrets of state, control over its preservation in the apparatus of the Treasury;

22) convenes and holds meetings on issues within its competence;

23) gives, within the powers prescribed by law, binding on civil servants and employees of the Treasury apparatus, its territorial bodies;

24) takes, in the established manner, a decision on the distribution of budget funds, the manager of which is the Treasury;

25) exercises other powers defined by law.

14. The Chairman of the Treasury has two deputies, including one first, who are appointed by the Cabinet of Ministers of Ukraine on the basis of proposals of the Commission on issues of the highest corps of public service according to the results of the competition in accordance with the legislation in the public service.

Deputy Chairmen of the Treasury are dismissed by the Cabinet of Ministers of Ukraine on the basis of proposals of the Commission on the highest corps of public service in accordance with the legislation in the public service.

{Clause 14 as amended by Resolution of the Cabinet of Ministers No. 904 of 12/07/2016}

15. For a coordinated resolution of issues related to the competence of the Treasury, discussion of the most important areas of its activities in the Treasury, a board may be formed.

The decision of the board can be implemented by issuing an appropriate order of the Treasury.

Other permanent or temporary advisory, deliberative and other subsidiary bodies may be formed in the Treasury to consider scientific recommendations and conduct professional consultations on the main issues of activity.

The decision on the formation or liquidation of the collegium, other permanent or temporary advisory, deliberative and other subsidiary bodies, their quantitative and personal composition and the position in them is approved by the Chairman of the Treasury.

16. The maximum number of civil servants and employees of the Treasury is approved by the Cabinet of Ministers of Ukraine.

The structure of the Treasury apparatus is approved by the Chairman of the Treasury as agreed with the Minister of Finance.

The staffing and budget estimates of the Treasury apparatus are approved by the Chairman of the Treasury as agreed with the Ministry of Finance.

17. The Treasury is a legal entity of public law, has its own balance sheet, a seal with the image of the State Emblem of Ukraine and its name, its own forms, accounts in the treasury and banks.

Outdated Browser
Для комфортної роботи в Мережі потрібен сучасний браузер. Тут можна знайти останні версії.
Outdated Browser
Цей сайт призначений для комп'ютерів, але
ви можете вільно користуватися ним.
67.15%
людей використовує
цей браузер
Google Chrome
Доступно для
  • Windows
  • Mac OS
  • Linux
9.6%
людей використовує
цей браузер
Mozilla Firefox
Доступно для
  • Windows
  • Mac OS
  • Linux
4.5%
людей використовує
цей браузер
Microsoft Edge
Доступно для
  • Windows
  • Mac OS
3.15%
людей використовує
цей браузер
Доступно для
  • Windows
  • Mac OS
  • Linux