THE FINANCIAL SCREENING ORGANIZATION BEHIND EXPENSES OF MATERIAL RESOURCES IN STRUCTURAL DIVISION OF BUDGETARY ORGANIZATION
The basic directions of financial control over an expenditure of material resources in structural divisions of budgetary establishment within the limits of a regulation and standard regulation of the budgetary account: conducting the budgetary account on uniform methodology in the conditions of its automation; documenting in recommended forms of primary registration documents; conducting registers of the budgetary account under their established list, correction of errors by the named ways with record of date of correction, with signatures of the persons who brought and have checked corrections, carrying out when due hereunder office investigation in case of loss of primary documents and account registers, carrying out of inventories. The scheme of the organization of financial control over an expenditure of material resources in structural division of budgetary establishment in system of the budgetary account is defined. As elements of financial control act: Order of acceptance and movement registration commodity-material assets, the operative account of material stocks in structural division and conducting the budgetary account in the centralized accounts department.