Article 32. Budget authorities of budget organizations and recipients of budget funds

Budget authorities of budget organizations and recipients of budget funds:

submit a budget request to a spending unit, and in the absence of the spending unit — to the corresponding territorial financial authority in accordance with the procedure established by article 89 of this Code;

approve estimates of expenditures and submit them to a spending unit, and in the absence of the spending unit — to the corresponding territorial financial authority for registration within the limits of budgetary appropriations;

manage the budgetary allocations provided in accordance with estimates of expenditures in compliance to their intended purpose;

conclude contracts with suppliers of goods (works, services) within the limits of budgetary allocations;

make changes to the estimates of expenditures in the manner prescribed by article 150 of this Code;

submit financial statements for the relevant period to a spending unit, and in the absence of the spending unit — to the corresponding territorial financial authority.

Budget organizations, along with authorities specified in first part of this article, also:

approve staffing tables and submit them to a spending unit, and in the absence of the spending unit — to the corresponding territorial financial authority for registration within the limits of budgetary allocations;

make changes to the staffing tables in the manner prescribed by article 150 of this Code;

in order to prevent overdue receivables and payables, submit, on a timely manner, relevant documents to the courts and treasury departments, and also ensure the fulfillment of contractual obligations;

conduct budgetary accounting and prepare financial statements;

form and use extra-budgetary funds of budget organizations.

Budget organizations and recipients of budget funds may have other budget authorities in accordance with the legislation.