The essence of the order is to amend the procedure for compiling budget reporting by budget funds administrators and recipients. The main changes concern the reporting forms for the receipt and use of special fund funds, clarification of the procedure for reflecting operations and detailing of reporting forms.
Structure of changes:
1. Updating of reporting forms (No. 4-1d, No. 4-1m, No. 4-2d, No. 4-2m, and others)
2. Clarification of the procedure for reflecting operations with funds from previous periods
3. Detailing the requirements for the explanatory note
4. Changes in the annexes to the Procedure (new versions of forms, exclusion of some annexes)
Key provisions:
– Funds received to restore cash expenditures of previous periods are transferred to the general fund revenues
– New reporting forms for reflecting special fund receipts have been introduced
– The procedure for reflecting operations in kind has been clarified
– Requirements for disclosing information about indebtedness and penalty sanctions have been expanded
– The structure and content of certain reporting forms have been changed
