PROBLEMS OF ACCOUNTING FOR INTERNATIONAL HUMANITARIAN ASSISTANCE

Abstract

One of the main tasks in today's conditions is the organization of proper accounting of humanitarian aid for recipients. The receipt of international humanitarian aid requires additional conditions and efforts from all parties: from donors, from the state of Ukraine, and from recipients. The scale of the humanitarian disaster in our country is the largest since the end of the Second World War. The issue of humanitarian aid in the extremely difficult conditions of war continues to be relevant both from the point of view of its receipt and use. The purpose of the article is to study the peculiarities of documentation and accounting of receipt and distribution by the recipient of material and monetary humanitarian aid. The methodological basis of the research consists of the methods of cause and effect, analysis, synthesis, logical generalization and tabular method. Peculiarities of documenting the receipt of international humanitarian aid, its distribution and control over the intended use were studied. The requirements are summarized and the forms of primary documents are recommended for registration of humanitarian aid operations at all stages: from the application, receipt and transfer to the final recipients. The main correspondences of accounting accounts regarding the display of humanitarian aid on accounting accounts are outlined. It is proposed to introduce analytical accounts for the organization of proper accounting of humanitarian aid and received income. The accounting of humanitarian aid in the form of foreign currency receipts is considered in detail. It has been established that in order to recognize aid as humanitarian, a written proposal from the donor to provide it is necessary, namely the written consent of the recipient of aid to receive it is the basis for providing humanitarian aid to Ukraine. Not all forms of documents have an established model, so it is recommended to prepare them independently in paper or electronic form. The main requirements for their mandatory details are indicated.