This decree amends the Model Regulation on the Accounting Service of a Budget Institution. The essence of the changes is that the accounting of a budget institution of the Armed Forces of Ukraine may be carried out by the centralized accounting department of another budget institution of the Armed Forces of Ukraine on a contractual basis, by decision of the Ministry of Defense. It is also clarified that paragraph 13 of the regulation applies not only to the head of the budget institution, but also to the head of the civil service in a state authority.
The structure of the decree consists of a short introductory part and a list of amendments to the Model Regulation. The changes concern paragraphs 2 and 13 of the Model Regulation.
The most important provision is the possibility of transferring accounting between budget institutions of the Armed Forces of Ukraine, which may optimize the process and increase the efficiency of resource use.
