A result of studying the module student must:
- to know the basic requirements and methodology of drawing up and submitting reports by managers and recipients of budget funds, as well as filling in forms of financial, budget, tax, statistical and social reporting of budgetary institutions.
- to be able to conduct an analytical study of the main aspects of state regulation of the process of formation and reporting; structure the information according to the composition of the reporting and the periodicity of its submission by affiliation; fill in the basic forms of reporting and use information from them for the needs of managing bodies of managers and recipients of budget funds.

prerequisite: Accounting in budgetary institutions, Enterprise reporting, Tax system
co-requisite: Accounting and reporting of budgetary institutions under IAS

Managers and recipients of budget funds: types, powers and budget appointments. Reporting as the final stage of the accounting process in budgetary institutions: requirements for the formation, classification and submission procedure. Procedure for filling in and submitting financial statements by managers and recipients of budget funds: balance sheet, financial performance report, statement of cash flows. Procedure for filling in and submitting budget statements by managers and recipients of budget funds: a report on the receipt and use of funds of the general fund, a report on the receipt and use of funds received as payment for services and other forms. Features of the formation of consolidated accounts by the main spending units. Checking and comparing individual indicators of forms of financial and budget reporting. The procedure for submission and acceptance of financial and budget reporting by the Treasury, the Accounting Chamber, and the Ministry of Finance of Ukraine. Statistical reporting of budgetary institutions: types, methodology of compilation, terms of submission. Features of the formation and submission of tax reporting by budgetary institutions. Procedure for filling in and reporting in electronic form. Transformation of reporting of budgetary institutions in accordance with National Public Accountancy Standards (Public Sector Accounting Standards).

1. Дідик А.М. Бюджетні установи: облік, оподаткування та звітність: навч. посібник / А. М. Дідик, В. І. Лемішовський. – Львів: Видавництво «Апріорі», 2017. – 1168 с.
2. Звітність бюджетних установ : навч. посіб. для студентів ВНЗ / Н. Г. Карпенко, Л. О. Дорогань-Писаренко, Я. С. Аранчій та ін. – Полтава: Укрпромторгсервіс, 2013. – 256 с.
3. Облік у бюджетних установах : навч. посіб. / О. Ю. Акименко, В. В. Гливенко, Т. А. Гоголь та ін.; за ред. Леня В. С. – Чернігів : Десна Поліграф, 2016. – 559 с.
4. Шара Є.Ю. Звітність бюджетних установ: навч. посібник / Є.Ю. Шара, О.М. Андрієнко, Л.І. Жидєєва. – Київ: Видавництво “Центр учбової літератури”, 2014. – 360 с.

Current control (100 %):
- current control on the practical classes (40%): problem solving, oral questioning; control work
- control testing (60%): differentiated test.