Non-profitable organizations’ accounting II

Non-profitable organisations’ payment operations

(Continuation from the previous issue)

2.4. What does the non-cash order contain and how is it filled in?
The non-cash order or PP 30 form is filled out in case of all non-cash payments, that is, when there are payments directly from one account to another. The non-cash order is an order for transfer of assets and it contains the following elements: title (name) of the orderer – the title of the orderer’s account where money is transferred from; number of the orderer’s account – the number of the orderer’s transfer account; title (name) of the recipient – the title of the recipient’s account where money is transferred to; number of the recipient’s account – the number of the recipient’s transfer account; amount – the amount that is paid and a star or equals mark should be put it, the amount is written in denars and deni, so that denars are separated from the deni with a decimal comma with two decimal places, and the amount of the thousands is divided with a point; remittance purpose – the purpose of payment is briefly described; a code of the description of payment – the code is written of the description of payment determined by the bank; number of approval – the agreed remittance is written so that the recipient has additional information about the aim of payment; date of payment – the date when the order is to be completed; date of submitting – the date when the order is submitted to the bank; attestation of the orderer – with a signature of the authorized person or people.

2.5. What does the public incomes order contain and how is it filled in?
The public incomes order or PP 50 form is filled out when state obligations are paid (the budget users) and taxes and public expenses that result from the regular operating.

The form PP 50 contains the following elements: tithe (name) of the orderer – the name of the organization that money is transferred from; number of the orderer’s account – the number of the orderer’s transfer account is written; tax number or unique personal citizen’s number; remittance purpose – the purpose of payment is briefly described; name of the recipient – the name of the budgetary user is written; amount – the amount that is paid and a star or equals mark should be put it, the amount is written in denars and deni, so that denars are separated from the deni with a decimal comma with two decimal places, and the amount of the thousands is divided with a point; the number of the treasury account; payment account – the number determined by the municipality and the income place; account of the budgetary user – their personal account; incomes code and program – the number of the kind of income, title (name) of the recipient – the name of the budgetary user; number of the recipient’s account – the number of the recipient’s transfer account.

The public incomes order is submitted in two copies, and the first copy is held in the bank as an order on the basis of which payment has been done on the recipient’s account. The bank confirms the copy of payment on another copy or in some other way.

3. Can the account of a non-profitable organization be blocked and what are its obligations in that case?
The account of a non-profitable organization as a legal entity can be blocked as a result of non-compliant payment orders (e.g. legal obligations, public incomes, legislative and executive sentences etc.) and in that case organizations can perform accounting payments (payments to discharge obligations and/or obligations are paid without transfer of money, that is settling, cession, assignation, concessions). If the non-profitable organization has several accounts for regular operating, it is obliged, on the first day after the receiving the information on blockage of the account, to issue an order for money transfer from the other accounts to the account that has not non-compliant payment orders.