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Registration of obligations in the treasury: documents submitted by the customer

Those of the customers that are budgetary organizations must register their obligations with the treasury according to the law. Only after the registration procedure is completed, budgetary organizations can pay for services in accordance with previously signed agreements.

List of documents that need to be provided to the budgetary customer

  • the register of budgetary financial obligations of budgetary funds managers (recipients), which is appendix 2 to Procedure No. 3091, two copies in paper form. Moreover, it is necessary to provide a register in electronic form;
  • original documents or certified copies thereof, which can serve as confirmation for the fact that budgetary or financial obligations have actually been taken.

Such documents can be bills of lading, procurement contracts, acts of work performed, etc. A complete list of documents that can confirm the validity of obligations is given in the Methodological recommendations from the State Treasury. This list has recently undergone changes, which will be discussed below.

Updated list of documents

To be more specific, changes in the list of supporting documents and in the Methodological recommendations from the State Treasury were published in July of the current year.

In obedience to these regulations, legal entities acting as funds recipients or administrators from the country's budget must register their financial and budgetary obligations, while providing relevant supporting documents, a complete list of which is in the Methodological Recommendations.

If the accounts, from which payment for goods, services or works is made, are not budgetary, then the provision of documents is mandatory only in the provided by the law cases.

It should be noted that, according to regulatory legislative acts, it is necessary to provide documentation both in printed or handwritten and in electronic form.

The important fact is that the inspection institutions (namely, the treasury) are rechecking the compliance of the amounts that are declared in the register under consideration and in payment orders.

The list, which is presented in the Methodological Recommendations, is non-permanent and indicative. It may undergo major changes in cases of updating the legislative framework.

Registration of obligations in the treasury: documents submitted by the customer

Registration of additional transactions and prepayments

In the case of prepayment to the contractor or supplier under the contract, the customer must submit the following documents:

  • budgetary financial obligations register of the budget funds managers;
  • original documents or copies that have passed the certification procedure, which can confirm the fact that the budget commitment was actually made.

If there is a prepayment, the customer is obliged to register the budget obligation twice - separately for the prepayment and separately for the contract.

Deadlines for obligations registration

Upon receipt of registers and all documents confirming commitment, treasuries can process the documents:

  • For expenses that have protection and do not require procurement procedures - up to one business day;
  • For current and other protected expenses, but require procurement procedures - up to three business days;
  • For capital expenditures - up to five business days.

It should be noted that this period begins its countdown from the day that shall be indicated by the Treasury in the relevant details, namely in the register Date of Acceptance.

After the submitted supporting documents processing is completed, the treasury returns the documents to the customer (in case of source documents submission). The customer or his authorized representative must check the presence of marks on each document stating that it is registered and recorded. Thereafter the customer can start preparing orders to pay for the obligations assumed.

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