Main Division functions:
maintains accounting in accordance with the national regulations (standards) on state sector accounting, as well as other accounting regulations, including the use of a unified automated accounting and reporting system;
prepare financial and budgetary reports, as well as state statistical, consolidated and other reports (declarations) based on accounting data in accordance with the procedure established by law;
provides ongoing control over:
- compliance with the budget legislation when making budgetary commitments, registering them with the Treasury and making payments in accordance with the budgetary commitments;
- correctness of transfer and use of the budgetary institution's own revenues;
- accounting, financial and budget reporting, compliance with budget legislation and national regulations (standards) on public sector accounting, as well as other regulations on accounting by the accounting departments of budgetary institutions that are subordinate to the budgetary institution;
- timely reporting;
- timely and full transfer of taxes and duties (mandatory payments) to the relevant budgets;
- analyzes accounting and reporting data, including consolidated reports, on the reasons for the growth of receivables and payables, develops and provides measures to collect receivables and redemption of payables, organizes and carries out work on their write-off in accordance with the law.
Đ•nsures:
- compliance with the requirements of regulatory acts on the use of financial, material ( non-material) and information resources in the process of acceptance and execution of documents on business transactions and inventory of non-current assets, inventory, cash, documents, payments and other balance sheet items;
- compliance with the order of conducting payments for goods, works and services procured with budgetary funds;
- the reliability and correctness of the registration of information included in the registers of budgetary obligations and budgetary financial obligations;
- storage, processing, and transfer to the archive of processed primary documents and accounting registers that serve as the basis for reflecting transactions in accounting records and preparing financial statements;
- providing users with complete, truthful, and unbiased information about the financial condition of the budgetary institution, the results of its activities and the movement of budget funds;
- the relevant structural units of the budgetary institution with accounting and reporting data to make informed management decisions, identify possible risks of financial and economic activities;
Participates in the development and discussion of draft legal acts on matters related to the competence of the Department.
Participates in the preparation of materials related to shortages, theft of funds and property, and property damage.
Develops and ensures the implementation of measures to maintain and improve the level of financial and budgetary discipline among its employees and the employees of accounting services of budgetary institutions subordinate to the budgetary institution.
Takes measures to eliminate violations and deficiencies identified during control measures taken by state authorities and units of the budgetary institution authorized to monitor compliance with the requirements of budget legislation.
Performs other functions and assignments of the SMDC Head on issues related to the Department activities and tasks.