Organization of accounting and internal control of receipt and the use of charity aid in public non-commercial enterprises

Abstract

The peculiarities of legal regulation of charity activities in Ukraine are characterized. The stages of organizing the receipt and issuance of charity aid by communal non-commercial enterprises are given: 1) conclusion of a contract between the subject of charity activity and the communal non-commercial enterprise; 2) providing and receiving charity assistance in the form of a monetary charity contribution, goods, works, services; 3) evaluation and documentation of charity assistance, preparation of the Act of acceptance and transfer of charity assistance by the Commission for receiving and using charity assistance; 4) establishment by the Commission for receiving and using charity aid of terms, places of storage of non-monetary charity aid and persons financially responsible for their preservation; 5) internal control by the Commission for receiving and using charity aid of the volume and storage conditions of non-monetary charity aid; 6) drawing up and submitting a report on the use of charity assistance by a communal non-commercial enterprise. The structure of the Regulation on receiving and using charity assistance by a communal non-commercial enterprise is proposed: 1) general provisions; 2) the procedure for receiving and documenting charity assistance; 3) the number, rights and duties of the commission for receiving and using charity assistance. The need to create a commission for receiving and issuing charity aid has been clarified, the duties of which will include: assessment of non-monetary charity aid, establishment of materially responsible persons for the storage of gifts, and internal control over compliance with the conditions of their storage. In order to confirm the value of non-monetary charity contributions, i.e. goods, works, services when received by a communal non-commercial enterprise, the procedure for their evaluation is proposed: to use as a basis the supporting documents provided by the benefactor about its origin and value, and in case of absence – the commission for receiving and using charity assistance will conduct an assessment and note it in the Act of acceptance and transfer of charity assistance.