Kosgu 610 transcript. Kosgu decoding and classification

The KOSGU complex is Appendix 4 to the Guidelines and stands for classification of operations of the general government sector.

This is a system of operations that are carried out directly in the public administration sector, depending on their content in economic terms.

These classification codes are used in the formation and implementation of budgets of the budgetary system of the Russian Federation and the conduct of operations by state budgetary and autonomous organizations.

The nuances of using KOSGU codes in practice are regulated by regulations of the Ministry of Finance of the Russian Federation that govern budget accounting

The KOSGU system includes 8 groups of codes with many subarticles and features in each of them.

Group “Income” (code 100)

This group contains articles that relate to income transactions:

110 – tax income. Budget profit based on the legislation of the Russian Federation on taxes and fees.
120 – profit from property. Profit from the operation of property owned by municipal and state property.
130 – profit from paid services. This article implies income from paid work or services, as well as reimbursement of expenses.
140 – income from forced seizures. Profit brought by administrative fines, payments, sanctions.

Income from received tax payments, from the operation of property, from paid services, fines, from other members of the budget system, from insurance deposits, etc.

150 – budgetary receipts of a gratuitous nature. Funds received from other members of the budget system of the Russian Federation, governments and organizations of other states, financial organizations of international scale.
160 – deposits for compulsory social insurance. Income of extra-budgetary funds from insurance deposits and penalties on these deposits.
170 – profit from operations on assets. Exchange rate difference in funds in foreign currency with a “plus” or “minus” sign.
180 – other non-tax types of income.

Group “Expenses” (code 200)

This group includes items that are related to expense transactions:

210 – labor costs, charges for these payments.
220 – expenses for payment of services. Includes communication services, transport and utility work, rent for the operation of the property and work on its maintenance.
230 – public debt servicing.
240 – payments to organizations free of charge.
250 – payments to budgets free of charge.
260 – social security. Pensions and benefits for the population and organizations.
290 – other costs.

Group “Receipt of non-financial assets” (code 300)

The third group consists of articles that group operations for the acquisition and creation of non-financial assets:

310 – increase in the price of fixed assets. Costs of recipients of budget funds, including autonomous and budgetary institutions for payments of government contracts, construction agreements, reconstruction and modernization of fixed assets of municipal and state property.
320 – increase in intangible assets. Payments under contracts for the purchase of exclusive rights to the results of intellectual activity in municipal or state ownership.
330 – increase in the value of non-produced assets. The cost of increasing the prices of property that is not a product of production.
340 – increase in the value of the material reserve.

Group “Disposals of non-financial assets” (code 400)

This group contains articles that relate to the sale of non-financial assets:

410 – reduction in the price of fixed assets. Profit from disposal of fixed assets.
420 – reduction in the price of intangible assets. Profit from the sale of intangible assets.

Sales of non-financial assets, such as profit from disposal of fixed assets, sale of intangible assets, sale of non-produced assets, disposal of inventories

430 – reduction in value of non-produced assets. Income from the sale of non-produced assets.
440 – reduction in the price of the material reserve. Receipt on disposal of inventories.

Group “Receipt of financial assets” (code 500)

This group is represented by items related to the receipt of financial assets:

Group “Disposals of financial assets” (code 600)

This group includes items on transactions relating to the disposal of financial assets:

610 – disposal from the budget account. Reduction of residual budget funds, including those distributed on bank deposits.
620 – decline in the price of securities, excluding shares and other forms of participation. The flow of funds from the sale of securities, excluding shares.
630 – reduction in share prices and other types of participation. Profit from the sale of shares and other forms of participation in capital.
640 – reduction of the debt of budget loans and credits. Receipt of funds from the payment of budget loans.
650 – decrease in the price of other financial assets. Return of funds from other financial assets, including accounts of management companies.

Group “Increase in liabilities” (code 700)

The seventh group is detailed by articles that include operations to increase liabilities:

710 – growth of domestic public debt. Increasing internal debt (placement of securities, loans, involvement of other resources to finance budget shortfalls)
720 – growth of external public debt. Increasing the state's external debt obligations by involving similar resources.

Operations to increase and decrease liabilities reflect an increase or decrease in internal and external debt

Group “Reduction of liabilities” (code 800)

The last group of codes is due to operations to reduce liabilities:

810 – reduction of domestic public debt. Repayment of municipal (state) securities, repayment of loans, repayment of other internal obligations, as well as execution of government guarantees.
820 – reduction of external public debt. Repayment of securities, loans, other obligations and execution of government guarantees in foreign currency.

KVR and KOSGU are special codes that are necessary for the work of public sector accountants. Let's talk about the 2019 changes in the use of expense type codes (KVR) and the classification of operations of the general government sector (KOSGU).

New provisions are established in Order of the Ministry of Finance dated June 8, 2018 No. 132n (as amended on November 30, 2018) regarding the formation of budget classification codes. Now budgetary and autonomous institutions are required to apply the new procedure when determining the CVR for all operations performed.

The rules for the formation of KOSGU have also been changed - the new Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). It is unacceptable to work according to the old rules!

Recipients of budget funds, such as chief managers of budgetary funds (GRBS), government, budgetary and autonomous institutions, must keep records, draw up plans and reports according to uniform standards and in accordance with legal requirements. A list of requirements and rules for the use of special codes that determine the corresponding values of the budget (accounting) account is established by the Ministry of Finance for all participants in the process.

For specialists, this means that state (municipal) expenses and revenues are classified according to various criteria: planned and unplanned, current and capital, according to the level of ownership of the corresponding budget, and, consequently, according to the use of special codes, etc.

Since 2019, the procedure for applying the KBK and KOSGU has been changed!

Basic concepts of KVR and KOSGU

Even for those who know what KOSGU is in the budget, decoding can be difficult. The classification of operations of the general government sector is part of the account classification, which allows you to group the costs of the public sector of the economy depending on the economic content and includes a group, item and subitem.

Since 2016, KOSGU is not used by recipients of funds when forming plans for income and expenses, but is used in accounting and reporting. In 2019, it is required to apply it to public sector institutions and organizations when drawing up a working chart of accounts, maintaining records and reporting. The procedure for approving the chart of accounts for budget accounting is enshrined in Order of the Ministry of Finance No. 162n (as amended on March 31, 2018).

OSSU classification consists of the following groups:

100 - income;
200 - expenses;
300 — receipt of non-financial assets (NA);
400—retirement of equipment;
500 — receipt of financial assets (FA);
600—FA retirement;
700 - increase in liabilities;
800 - reduction of obligations.

Previously, KOSGU was used in the structure of the budget classification code (BCC), but since 2015, in terms of costs, this code has been replaced by a code for types of expenses.

Very often the question arises: CWR - what is it in the budget? This is part of the BCC classification, therefore part of the accounting account. It includes group, subgroup and expense element element. Almost every accountant tries to figure out on his own what the CVR in the budget is, the decoding of which is encoded by three numbers from 18 to 20 digits in the structure of the BCC of budget expenses.

KVR is represented by the following groups:

costs of payments to personnel in order to ensure the performance of functions by state (municipal) bodies, government institutions, management bodies of state extra-budgetary funds;
procurement of goods, works and services to meet state (municipal) needs;
social security and other payments to the population;
capital investments in state (municipal) property;
interbudgetary transfers;
provision of subsidies to budgetary, autonomous institutions and other non-profit organizations;
servicing state (municipal) debt;
other appropriations.

Special cases when using KOSGU and KVR in 2019

In 2019, the accounting treatment of some expenses for KOSGU has changed. Lawmakers introduced completely new codes, for example, to reflect revenues. The names of the old encodings were also changed and the meanings of the existing ones were expanded.

For example, a new KOSGU 266 has been introduced, which should include social benefits and compensation provided to the personnel of a state (municipal) institution in cash. What should be considered these social benefits? At KOSGU 266, include temporary disability benefits for the first three days of illness. That is, a benefit paid at the expense of the employer. Also, a monthly allowance for child care up to three years old (in the amount of 50 rubles) must be attributed to this code. All categories of payments and compensation are enshrined in Art. 10.6.6 Chapter 2 of Order No. 209n.

Officials from the Ministry of Finance communicated to the user a separate Letter dated June 29, 2018 No. 02-05-10/45153, which reflects methodological recommendations on the application of the new KOSGU.

Also, in the practice of procurement for several CWR, issues arise with the correct reflection of codes, which is determined by the use of classification. For this case, 34-36 digits of the procurement identification code are formed in a special way: 34-36 digits are set to “0” if these expenses are subject to reflection across several CWR.

table of correspondence

Since KVR is a larger grouping than KOSGU, to simplify the application of the corresponding codes, the Ministry of Finance has approved a correspondence table. A comparison of CVR codes and KOSGU codes for 2019 for budgetary institutions and public sector organizations is presented in a table. The document contains the latest changes that should apply in 2019.

Responsibility for violation

It is worth separately identifying the level of responsibility that is provided for violation of budget legislation. In fact, the level of punishment for incorrectly reflecting CVR and KOSGU in the accounting records of institutions directly depends on their type.

For example, if a government agency makes a mistake and a business transaction is reflected according to an incorrect CVR, controllers have the right to recognize such a mistake as an inappropriate use of budget funds. Violations of this nature are subject to administrative liability under Article 15.14 of the Administrative Code.

Things are different with budgetary institutions. Thus, in the agreement to provide a subsidy for the implementation of a state or municipal task, the CWR is not indicated. Consequently, the budget organization determines the encodings independently. And it is impossible to sue a government agency for misuse if the CVR is chosen incorrectly. However, the incorrect code will be reflected in the reporting - and this is already a violation of the rules of accounting (Article 15.11 of the Administrative Code) and reporting (Article 15.16.6 of the Administrative Code).

During the period from May 10 to December 1, 2016, more than 60 partners of the 1C company in 50 cities of Russia, with the methodological support of the 1C company, are conducting the next training seminar “Changes in the budget classification, accounting and reporting of state and municipal institutions in 2016. Practical examples in "1C: Public Institution Accounting 8". We invite you to attend the seminar and offer a selection of answers to questions from listeners.

About the seminar “Changes in budget classification, accounting and reporting of state and municipal institutions in 2016. Practical examples in "1C: Public Institution Accounting 8"

In order to provide methodological support to the accounting services of state and municipal institutions, the 1C company, together with regional partners, is conducting a series of seminars on the topic: “Changes in the budget classification, accounting and reporting of state and municipal institutions in 2016. Practical examples in “1C: Public Institution Accounting 8” - mass educational event according to a single program in more than 50 cities of Russia.

The seminar is devoted to changes in accounting and reporting of state and municipal institutions in accordance with the New structure of the budget classification of income, expenses, sources in 2016. Issues of accounting in state and municipal institutions of all types are considered using the 1st and 2nd editions of the software product “1C: Public Institution Accounting 8” in accordance with current regulatory documents:

Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (as amended on December 25, 2015 No. 190n, dated February 16, 2016 No. 9n) “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation” (with amendments and additions, came into force from 01/01/2016);
Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, State Academies of Sciences, state (municipal) institutions and Instructions for its application "(as amended on 08/06/2015 No. 124n, 03/01/2016 No. 16n);
Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application” (as amended No. 184n dated November 30, 2015);
Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (as amended No. 227n dated December 31, 2015) “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application”;
Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n “On approval of the Chart of Accounts for accounting of autonomous institutions and Instructions for its application” (edition No. 228n dated December 31, 2015);
Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n (as amended No. 229n dated December 31, 2015) “On approval of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation”;
Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n (as amended No. 119n dated December 17, 2015) “On approval of the Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions.”

In the seminar program:

New structure of budget classification of income, expenses, sources in 2016. Features of budget execution without the use of KOSGU;
Authorization of institutional expenses by type of expense. Basic aspects of using types of expenses;
Main changes in accounting and reporting in 2016;
Practical examples of accounting in government, budgetary and autonomous institutions in “1C: Public Institution Accounting 8” (editions 1 and 2);
Answers on questions.

Methodological support for seminar participants

Seminars, regardless of where they are held, are subject to the same requirements for methodological support for participants, thematic content and completeness of disclosure of the issues under consideration. All seminar participants are provided with methodological manuals from 1C, which reflect materials from presentations and practical examples.

The first section of the manual contains an overview of changes in the budget classification, accounting and reporting of state and municipal institutions in 2016.

The second section discusses practical examples of accounting in budgetary and autonomous institutions using “1C: Public Institution Accounting 8” (edition 1).

The third and fourth sections of the manual provide practical examples of budget accounting government agencies in 2016 using 1st and 2nd editions"1C: Public Institution Accounting 8".

The fifth section is devoted to the formation of quarterly budget reporting in 2016 using practical examples in “1C: Public Institution Accounting 8”

Answers to questions from seminar participants

As practice shows, accountants of state and municipal institutions have many questions that arise in their daily work; all these questions can be answered at the seminar “Changes in budget classification, accounting and reporting of state and municipal institutions in 2016. Practical examples in "1C: Public Institution Accounting 8" .

Which KPS should a government institution use for account 401.10 when dismantling and completing fixed assets?

According to paragraph 10 of the Instructions for the use of the Chart of Accounts for Budget Accounting, approved. by order of the Ministry of Finance of Russia dated 06.12. 2010 No. 162n as amended on August 17, 2015 No. 127n, when dismantling and completing fixed assets, account 0 401 10 172 “Income from operations with assets” is used.

In accordance with subparagraph “b” of paragraph 1.1.2 of the joint letters of the Ministry of Finance of Russia, Treasury of Russia dated December 30, 2015 No. 02-07-07/77754, No. 07-04-05/02-919“operations for separating from a single accounting object of property individual inventory objects of property that have independent cadastral numbers, as well as operations for moving fixed assets between groups of property, provided for in paragraph 37 of this Instruction No. 157n (real estate of an institution, other movable property of an institution, property - leased items), and (or) types of property corresponding to the classification subsections established by OKOF, are subject to reflection in budget accounting in correspondence with the analytical account of budget accounting xxx 1 14 00000 00 0000 1 401 10 172.”

In 2016, the chapter code is no longer included in the budget accounting account numbers, and in categories 15 - 17, the account number 0 401 10 172 should indicate the analytical group of the subtype of budget income. In accordance with paragraph 4 (1.1) “Analytical group of subtype of budget revenues” Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, hereinafter referred to as Instructions No. 65n, income from the disposal of fixed assets, including income from the sale of fixed assets; income from compensation for damage identified in connection with a shortage of fixed assets; other similar income is reflected under article 410 “Decrease in the value of fixed assets” of the analytical group of the budget income subtype.

On the other hand, in Instructions No. 65n in the latest edition there is no income code 1 14 00000 00 0000 410, but there is code 1 14 00000 00 0000 000. Therefore, for such operations, the account number 1 14 00000 00 0000 000 1 401 10 172 can be assigned in the accounting policy of the institution.

In the program “1C: Public Institution Accounting 8”, to generate the account number 1 14 00000 00 0000 000 1 401 10 172, the KPS of the form “ KDB» indicating the value only in the attribute Type of income.

Budgetary and autonomous institutions form CPS of the type “ KDB» indicating 17 zeros.

One government institution transfers to another government institution, according to intradepartmental calculations, the OS and MH that it had on its balances as of 01/01/2016 at “zero” CPS. Which CPS should the recipient institution use for account 101.00 (105.00)?

According to the Procedure for including the budget classification code of the Russian Federation when generating the budget accounting account number (Appendix 2 to the Instructions for using the Chart of Accounts for Budget Accounting, approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n) for non-financial assets accounting accounts, in categories 1-17 of the budget accounting account number, analytical codes are indicated for the BC of the type “KRB”, that is, categories 4 - 20 of the budget expenditure code: code of section, subsection, target item and type of expenditure.

From January 1, 2016 according to paragraph 2 of the Instructions for the application of the Chart of Accounts for Budget Accounting, approved. by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, according to analytical accounting accounts account 0 100 00 000 “Non-financial assets” when forming balances at the beginning of the current financial year, with the exception of analytical accounting accounts 0 106 00 000 “Investments in non-financial assets”, 0 107 00 000 “Non-financial assets in transit” , in 5-17 digits of the account number zeros are indicated. That is, when forming balances at the beginning of the current financial year, only in categories 1-4 of the analytical accounting account numbers of account 0 100 00 000 are indicated the section, subsection of the classification of expenses, in the remaining categories of the 17-bit CPS zeros are indicated. The same is said in letter of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07/14989.

As a general rule, when reflecting intradepartmental settlements between government institutions, as well as separate divisions created by them, vested with the authority to maintain accounting records, the budget classification code in the account number 0 304 04 000 is indicated the same as in the number of the corresponding account for accounting for non-financial assets. Accordingly, in the operation D-t 1 304 04 310, K-t 1 101 00 000 (1 101 11 410 – 1 101 13 410, 1 101 15 410, 1 101 18 410, 1 101 31 410 – 1 101 38 410) in digits 1-17 of the account number 1 304 04 310 also indicate only the relevant section, subsection of the classification of expenses, the remaining zeros.

According to the Methodological Guidelines for the use of forms of primary accounting documents and the formation of accounting registers by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions (Appendix No. 5 to the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n) upon registration interrelated calculations arising from transactions of acceptance and transfer of property, assets and liabilities between accounting entities, the Notice (form 0504805) is applied.

The notice (f. 0504805) is generated in two copies, one copy for each institution (separate division, branch) involved in the acceptance and transfer of accounting objects.

The institution that received the Notice (f. 0504805) with the documents attached to it confirming the fact of acceptance and transfer of accounting objects (acts of acceptance and transfer), fills out the Notice (f. 0504805) in its part of the details and sends its second copy to the party participating in the calculations, in confirmation of the generated interrelated indicators.

The completed Notice (f. 0504805) is accepted for accounting with the corresponding accounting entries reflected in the accounting registers.

Intragroup transactions should be excluded when forming consolidated forms of budget reporting(clauses 35 - 36 of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n, hereinafter referred to as Instruction No. 191n) . To determine interrelated indicators settlement parties draw up Certificates on consolidated settlements (form 0503125), hereinafter referred to as Certificates (form 0503125).

In accordance with clause 23 of Instruction No. 191n, The certificate (f. 0503125) is compiled on an accrual basis from the beginning of the financial year based on the data reflected as of the reporting date on the relevant accounts of account 0 304 04 000 “Internal departmental settlements” to consolidate internal payments between the main manager, manager and recipients of budget funds, administrators of sources of financing the budget deficit, administrators of budget revenues on the movement between them of financial, non-financial assets and liabilities. Before drawing up the Certificate (f. 0503125), subjects of budget reporting must reconcile interrelated indicators for consolidated calculations. When reconciling, the indicators in the Certificate (f. 0503125) are compared with the data specified in the Notices (f. 0504805).

To exclude interrelated turnover on intragroup transactions, the analytical account numbers of account 0 304 04 000 for the transferring and receiving parties must be identical. Therefore, the budget classification code in the recipient’s non-financial assets account number must be the same as in the received Notice (f. 0504805).

In this case, the accounting account number of NFA accepted for accounting will include in categories 1-4 the codes of the section, subsection of the classification of expenses, in categories 15-17 - zeros, as indicated in the Notice (f. 0504805) of the transferring party.

What expense type code should be used to account for fixed assets received free of charge?

If we are talking about a budgetary (autonomous) institution, then in correspondence with account 304 04 “Internal departmental settlements” - when transferring fixed assets from the head institution (branch) to a separate division (branch) vested with the authority to maintain accounting records (head office), between branches , as in the previous answer, the KPS in the NFA account numbers of the receiving party must be the same as those of the transferring party, according to the received Notice (f. 0504805).

If the fixed asset is received from an individual, organization or other institution, the object is accepted for accounting in correspondence with the account 0 401 10 180 in accordance with paragraph 9 of the Instructions for the Application of the Chart of Accounts for Budgetary Institutions, approved. . Such calculations are not consolidated. Therefore, the type of expense code 244 is indicated - the code of the type of expense for which the maintenance of the facility is planned.

What type of expense code should be used to enter balances as of January 1, 2016 for fixed assets? The founder says that according to the CVR 244.

According to paragraph 2.1 of the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n as amended by Order No. 227n dated December 31, 2015, hereinafter referred to as Instruction No. 174n, for analytical accounting accounts of account 010000000 “Non-financial assets”, with the exception of analytical accounting accounts of accounts 010600000 “Investments in non-financial assets”, 010700000 “Non-financial assets in transit”, with When forming balances at the beginning of the current financial year, zeros are reflected in digits 5–17 of account numbers. In 2016, zeros may also appear in digits 1-4 of account numbers.

Pay attention to the wording paragraph 3 of clause 2.1 of Instruction No. 174n: “in the 5th to 14th digits of the account number, zeros are reflected, unless otherwise provided by the accounting policy of the institution;.”

There is no alternative available for non-financial asset account balances at the beginning of the year.

At the same time, according to paragraph 4 of Instruction No. 174n a budgetary institution has the right, taking into account the provisions of the Instructions for the Application of the Unified Chart of Accounts, when approving the Working Chart of Accounts, to introduce additional analytical codes of accounts that ensure the formation in accounting of additional information necessary for internal and external users of the financial statements of budgetary institutions. Therefore, by order of the Founder, it is lawful to reflect the opening balances of non-financial assets with an indication in the account numbers of the type of expenses for which the maintenance of the object is planned.

How should a government institution generate analytical account numbers for account 0 204 00 000 “Financial Investments” (different requirements are specified in different paragraphs of Instruction No. 162n)?

According to paragraph 4 of paragraph 2 of the Instructions on the application of the Chart of Accounts for budget accounting, approved. by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, as amended Order of the Ministry of Finance of Russia dated November 30, 2015 No. 184n, hereinafter referred to as Instruction No. 162n, “The use of budget classification codes of the Russian Federation by institutions and financial authorities in the formation of 1 - 17 digits of the account number of the Chart of Accounts of budget accounting is carried out in accordance with Appendix No. 2 to this Instruction, unless otherwise provided by these Instructions».

Appendix 2 to Instruction No. 162n the indication for analytical accounting accounts of account 0 204 00 000 “Financial investments” of the analytical code of the type KRB, KIF, in 1 - 17 Zeros are indicated in the digits of the account number.

According to paragraph 6 of paragraph 2 of Instruction No. 162n V 1 - 14 in the ranks of the analytical accounting account numbers, account 0 204 00 000 “Financial investments” and the corresponding analytical accounting accounts, account 1 401 20 000 “Expenses of the current financial year”, zeros are indicated.

Guided by paragraph 4 of paragraph 2 of Instruction No. 162n, in which priority is given to the text of Instruction No. 162n over Appendix 2 to it, in the categories 15-17 account numbers of analytical accounting account 0 204 00 000 should indicate the code of the type of expenditure or item, subitem of the analytical group of the type of sources of financing budget deficits - in accordance with the type of budget classification code specified in Appendix 2 to Instruction No. 162n.

This position is supported by letter of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07/14989. According to paragraph 1 of the Procedure for the formation of opening balances on budget (accounting) accounts as of 01/01/2016, communicated by letter of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07/14989,

- “for analytical accounting accounts, account 1 204 00 000 - in 1 - 14 digits of the budget accounting account number there are zeros, unless otherwise provided by the accounting policy, in 15 - 17 digits - values corresponding to 18 - 20 digits of the KBK sources of financing the budget deficit (00 00 00 00 00 0000 xxx<5>). As for the indicators for account 1,204,31,000, zeros are reflected in 15-17 digits of the account number.

- <5>00 00 00 00 00 0000 xxx - the code of the analytical group of the type of sources of financing budget deficits is indicated, reflecting the increase in the corresponding financial investments, according to Instructions 65n"

Intradepartmental settlements through account 304.04. What types of KPS and what KPS and KOSGU codes should be indicated in 2016 in correspondence:

1) Transfer of funds:

Dt 304.04 (KPS? KOSGU?) – Kt 201.11 610

2) Receiving funds:

Dt 201.11.510 – Kt 304.04 (KPS? KOSGU?)?

Obviously, we are talking about a budgetary (autonomous) institution. In budgetary and autonomous institutions, correspondence with account 304 04 “Intradepartmental settlements” is possible only when transferring settlements, non-financial and financial assets from the head institution (branch) to a separate unit (branch) empowered to maintain accounting records (head office).

Accounting records for settlements with branches are given in paragraphs 72 - 75, 84, 142-143 of the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n.

Accounting records for settlements of a budgetary institution with its branches, taking into account the provisions Letters of the Treasury of Russia dated February 19, 2014 No. 42-7.4-05/2.2-116 are given in the table.

	Debit	Credit	BSU document
Transfer of funds from the head institution (separate division) to a separate division (head institution)	KIF 0 304 04 610	KIF 0 201 11 610, KIF 0 201 21 610, KIF 0 201 27 610 18 (KOSGU 610)	Application for cash expense, Payment order, transaction Transfer to a higher (lower) institution (304 04)
Receipt of returns, previously transferred funds for internal settlements	KIF 0 201 11 510, KIF 0 201 13 510, KIF 0 201 21 510, KIF 0 201 23 510, KIF 0 201 27 510 18 (KOSGU 610)	KIF 0 304 04 61 0	Cash receipts, operation Other supply
Receipt of funds to a separate unit (head office) from the head office (separate unit)	KIF 0 201 11 510, KIF 0 201 13 510, KIF 0 201 21 510, KIF 0 201 23 510, KIF 0 201 27 510 17 (KOSGU 510)	KIF 0 304 04 510	Cash receipts, operation Receipt from a higher (lower) institution (304 04)
Transfer of refunds from a separate unit (head office) to the head office (separate unit)	KIF 0 304 04 510	KIF 0 201 11 610, KIF 0 201 21 610, KIF0 201 27 610 17 (KOSGU 510)	Return request, operation Other returns and refunds

From January 1, 2016, when creating a working chart of accounts, budgetary and autonomous institutions indicate account numbers in categories 15-17 analytical code type of receipts - income, other receipts, including from borrowings (sources of financing the deficit of the institution's funds) (hereinafter - receipts) or analytical code of the type of disposals - expenses, other payments, including repayment of borrowings (hereinafter - disposals), corresponding to the code (component of the code) of the budget classification of the Russian Federation(analytical group of the subtype of budget revenues, code of the type of expenses, analytical group of the type of sources of financing budget deficits).

According to Appendix 2 to Instruction No. 162n in account numbers 304 04, KPS of the type KDB, KRB, KIF can be used - depending on the KPS of the corresponding account. If you follow this logic, with KOSGU 510, 610 KPS account 304 04 should be of the type “KIF” indicating codes 510, 610 in categories 15-17 of the account number.

More information about settlements with branches can be found in the article posted on the ITS Internet resource “Reflection of settlements between the head office and separate divisions for the transfer of subsidies”

At the beginning of the year, there is a balance in the account of 208.22, and this is not a balance for a business trip, but a payment to the manager for travel around the city. In this case, is it necessary to transfer the balance from account 208.22 to 208.12?

In accordance with the Directives on the procedure for applying the budget classification of the Russian Federation, approved. by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, compensation for the cost of travel for all types of public transport falls under subarticle 212 “Other payments” of KOSGU.

An exception is the cost of reimbursement to officials for the purchase of travel documents for official purposes for all types of public transport, reflected under subarticle 222 “Transport services” of the KOSGU.

Subsection 222 of KOSGU reflects the security officials travel documents for official purposes for all types of public transport, as well as reimbursement to officials of specified expenses in case they were not provided with travel documents in the manner prescribed by law.

Examples:

Part 1 of the Regulations on the procedure for using travel documents (travel ticket, transport card, etc.) on urban passenger transport by officials of state labor inspectorates in the constituent entities of the Russian Federation, approved. By Order of Rostrud dated September 20, 2006 No. 233“On compensation of transport expenses for officials of state labor inspectorates in the constituent entities of the Russian Federation authorized to exercise supervision and control over compliance with labor legislation” stipulates that travel documents (travel tickets, transport cards, etc.) are purchased by the state labor inspectorate in the amount necessary to ensure that officials (who spend more than 50% of their working time on on-site inspections) fulfill their powers to exercise supervisory and control functions in organizations. In cases where it is impossible to purchase travel documents (travel ticket, transport card, etc.), compensation for transportation costs is carried out based on actual costs based on the submitted route sheets.

Rules for providing travel documents for all types of public transport (except taxis) for urban, suburban and local traffic to employees of certain federal executive authorities, approved. Decree of the Government of the Russian Federation dated 05.02.2013 No. 89 provides for the provision of travel documents to employees who have special ranks and serve in institutions and bodies of the penal system, the federal fire service of the State Fire Service, authorities for control of the circulation of narcotic drugs and psychotropic substances and customs bodies of the Russian Federation (hereinafter referred to as employees, bodies (institutions)). If an employee is not provided with travel documents in the prescribed manner, expenses for travel for official purposes by public transport are reimbursed by bodies (institutions) in the amount of actual costs incurred based on the cost of travel in public transport established in the constituent entity of the Russian Federation on the territory of which the employee was stationed. for official purposes, in the manner established by paragraph 7 of these Rules.

If the official is not provided with travel documents, reimbursement of his travel expenses should be paid under subsection 222 of KOSGU.

Thus, the key to the application of subsection 222 of KOSGU is the obligation to provide the employee with travel tickets (that is, purchase them from the transport organization and issue them to the employee), established by law.

In accordance with subparagraph 2 of paragraph 2 of the letter of the Ministry of Finance of Russia dated June 27, 2014 No. 02-05-11/31346 the acquisition of travel documents in order to provide, in accordance with the law, officials of state (municipal) bodies with travel documents for official purposes for all types of public transport should be reflected by type of expense 244 “Other purchase of goods, works and services to meet state (municipal) needs "

In other cases, compensation for the cost of travel for all types of public transport falls under subarticle 212 “Other payments” of KOSGU.

In a budgetary institution, when forming sheets of the purchase book in 2016 based on invoices from 2015, the old arbitrary KPS, consisting of all zeros, is added to accounts 210.N1 and 210.N2. How to carry out the document “Creating sheets of the purchase book” so that the current type of CPS is pulled up there?

When transferring balances on accounts 210.N1, 210.N2, 210.R1, 210.R2, the documents “Transfer of balances on KPS” automatically perform the necessary movements in the VAT accounting registers to change the KPS (more details in the article “Transferring balances on accounts 210.10 “Calculations” for tax deductions for VAT" (210.11, 210.N2, 210.R2) for new CPS"). Therefore, after the transfer of balances according to the CPS, VAT is accepted for deduction in the same way as in the absence of a transfer, either by the regulatory document “Creating purchase ledger entries” or by the document “Registration of a purchase ledger line” entered on the basis of an invoice.

The problem here is not in account 210.xx, but in the CPS of account 303.04. The fact is that in both cases, as when using the document “Creating purchase ledger entries”, and when using the document “Registration of a purchase ledger line”, account 303.04 will have the old KPS. At the same time, in the document “Registration of a purchase ledger line”, the working account of account 303.04 can be re-selected. Therefore, to accept VAT as a deduction on last year’s invoice, it is recommended to use the document “Registration of a purchase ledger line”.

How to correctly transfer obligations under contracts and agreements concluded in 2015 to 2016 to 2016 so that all indicators are reflected correctly in the 2016 reporting?

Options:

According to paragraph 312 of the Instructions for the application of the Unified Chart of Accounts, approved

“Indicators (balances) for the corresponding analytical accounts for authorizing expenditures, generated in the reporting financial year for the first, second years following the current (next) financial year (hereinafter referred to as indicators for authorization), are subject to transfer to the analytical accounts for authorizing budget expenditures, respectively;

indicators for authorization of the first year following the current one (the next financial year) - to the authorization accounts of the current financial year;
indicators for authorization of the second year following the current one (the first year following the reporting year) - to the authorization accounts of the first year following the current one (the next financial year);
indicators for the authorization of the second year following the next one - to the authorization accounts of the second year following the current one (the first year following the next one).
the transfer of authorization indicators is carried out on the first working day of the current year.”

Accounting entries for the transfer of balances on authorization accounts are given in Clause IV of Annex 1 to the Instructions for the Application of the Chart of Accounts for Budget Accounting, approved

For correct reporting it is necessary in the current year re-register unfulfilled obligations of previous years, obligations assumed for the planning period, and register the budget data reported for the current year.

This is also true for the planned indicators and obligations of budgetary and autonomous institutions.

To automate the re-registration of obligations, including monetary ones, accepted for the planning period, as well as budget and planned data, the document "1C: Public Institution Accounting 8" is used. Re-registration of planned expenditure authorization indicators".

When posting a document, entries are generated for the re-registration of obligations with a decrease in the depth of planning. The principle of generating transactions using the above examples is discussed in the article “Transfer of indicators for last year’s obligations accepted for the planning period to the first working day of the current year.”

Regular contract (a contract concluded without the use of competitive methods for determining suppliers). The obligation for the planning period under a contract concluded without the use of competitive methods for determining suppliers is re-registered with the same posting, only with a decrease in the depth of planning.

For example, an obligation accepted in 2015 for 2016 was registered in accounting entry D-t 2.506.20.226, K-t 2.502.21.226.

Re-registration is reflected: D-t 2.506.10.226, K-t 2.502.11.226.

The competitive procedure - a notice was posted in 2015, the contract will be concluded in 2016. The liability for the planning period is re-registered with the same posting, only with a decrease in the planning depth.

For example, the placement of a lot for 2016 was registered in 2015 with the accounting entry: Dt 2.506.20.225, Kt 2.502.27.225.

Re-registration will be reflected: D-t 2.506.10.225, K-t 2.502.17.225.

The competitive procedure was completed in 2015. The obligation for the planning period is re-registered by posting the acceptance of the obligation without using account 502.07 with a decrease in the planning depth, since in the reporting year, 2016, the competition did not take place, but was completely completed last year.

For example, in 2015 for 2016:

contract placed: D-t 2.506.20.340, K-t 2.502.27.340,

an obligation was accepted based on the results of competitive procedures: D-t 2.502.27.340, K-t 2.502.21.340,

savings are reflected (if any): D-t 2.502.27.340, K-t 2.506.20.340.

Re-registration of the liability in the amount of the account balance 2.502.21.340 is reflected by the entry for accepting the liability for the current year: D-t 2.506.10.340, K-t 2.502.11.340.

The competitive procedure took place in 2015, the contract was broken down into execution in 2015 and 2016. For example, in 2015, a contract was placed, based on the results of competitive procedures, obligations were accepted for 2015 and 2016 and savings were reflected.

The obligation for the planning period is re-registered in the amount of obligations accepted as a result of competitive procedures for 2016, by posting the acceptance of the obligation without using account 502.07 with a decrease in the depth of planning, since in the reporting year 2016 the competition did not take place, but was completely completed last year.

Transactions on assumed obligations and savings will not be re-registered in 2016. Only the obligation accepted for 2016 will be re-registered. Re-registration will be reflected by the posting: D-t 2.506.10.226, K-t 2.502.11.226.

Re-registration of unfulfilled obligations of previous years. Unfulfilled obligations from previous years that are planned to be fulfilled this year should be re-registered independently - enter documents for accepting obligations.

How to correctly transfer deferred liabilities accepted in 2015 to 2016? For example, at the end of 2015, a reserve was created for vacations not taken. In 2016, accruals and payments are made from these reserves. What accounting entries need to be made in 2016 to correctly display transactions in form 0503128 (0503738).

According to paragraph 312 of the Instructions on the application of the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n:

“At the end of the current financial year, the indicators (balances) on the corresponding analytical accounts for accounting for budgetary allocations, limits on budgetary obligations and approved budget (planned, forecast) assignments for income (receipts), expenses (payments) of the current financial year are not transferred to the next year.

Indicators (balances) for the corresponding analytical accounts for authorizing expenditures, generated in the reporting financial year for the first, second years following the current (next) financial year (hereinafter referred to as indicators for authorization), are subject to transfer to the analytical accounts for authorizing budget expenditures, respectively:

Indicators for authorization of the first year following the current one (the next financial year) - to the authorization accounts of the current financial year;

Indicators for the authorization of the second year following the current one (the first year following the reporting year) - to the authorization accounts of the first year following the current one (the next financial year);

Indicators for the authorization of the second year following the next one are credited to the authorization accounts of the second year following the current one (the first year following the next one).

The transfer of authorization indicators is carried out on the first working day of the current year.”

Accounting entries for the transfer of balances to authorization accounts are given in paragraph IV of Appendix 1 to the Instructions on the application of the Chart of Accounts for budget accounting, approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n.

Thus, the transfer of balances in analytical group 90 “Authorization for other subsequent years (outside the planning period)” of the synthetic accounts of the section “Authorization of expenses of an economic entity” is not provided.

Accounting entries for recording transactions with deferred liabilities are given in the instructions for using the chart of accounts for budget accounting (approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n), on the use of charts of accounts for accounting of budgetary institutions (approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n) and autonomous institutions (approved by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n), Further - Instructions No. 162n, No. 174n, No. 183n. The complete recording scheme is given in letters of the Ministry of Finance of Russia dated 04/07/2015 No. 02-07-07/19450, dated 05/20/2015 No. 02-07-07/28998:

Reflection of the obligations assumed by the institution in the amount of the formed reserves for upcoming expenses for vacation pay for the time actually worked:
The obligation of the current financial year has been accepted (using the previously created reserve):
- D-t 0 506 10 000, K-t 0 502 11 000 (clause 4 of Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07-07/28998, clause 2.1 of Appendix 3 to the Letter of the Ministry of Finance of the Russian Federation dated 04/07. 2015 No. 02-07-07/19450) for BU and AU;
- D-t 1 501 13 000, K-t 1 502 11 000 (clause 4 of Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated 05/20/2015 No. 02-07-07/28998, clause 2.1 of Appendix 3 to the Letter of the Ministry of Finance of the Russian Federation dated 04/07. 2015 No. 02-07-07/19450) for KU.
At the same time, a decrease in deferred liabilities is reflected using the “Red reversal” method:
- Dt 0 506 90 000, Kt 0 502 99 000 “reversal” (clause 174 of Instruction No. 174n, clause 203 of Instruction No. 183n, clause 2 of Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07 -07/28998, clause 2.2 of Appendix 3 to the Letter of the Ministry of Finance of the Russian Federation dated 04/07/2015 No. 02-07-07/19450) for BU and AU;
- Dt 1 501 93 000, Kt 1 502 99 000 “reversible” (clause 2 of Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07-07/28998, clause 2.2 of Appendix 3 to the Letter of the Ministry of Finance of the Russian Federation dated 04/07/2015 No. 02-07-07/19450) for KU.

In addition to the above accounting entries, Instructions No. 162n, No. 174n and No. 183n An accounting entry for accepting obligations when using previously created reserves is also shown in the debit of account 502.09, that is, a second posting scheme is provided:

Acceptance of deferred obligations:
- D-t 0 506 90 000, K-t 0 502 99 000 (clause 174 of Instruction No. 174n, clause 203 of Instruction No. 183n, clause 1 of Appendix 3 to the Letter of the Ministry of Finance of the Russian Federation dated 04/07/2015 No. 02-07-07/ 19450, clause 2 of Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07-07/28998) for BU and AU;
- D-t 1 501 93 000, K-t 1 502 99 000 (clause 141.2 of Instruction No. 162n, clause 1 of Appendix 3 to the Letter of the Ministry of Finance of the Russian Federation dated 04/07/2015 No. 02-07-07/19450, clause 2 of Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07-07/28998) for CU.
Assumption of obligations through the use of previously created reserves:
- D-t 0 502 09 000, K-t 0 502 01 000 (clause 167 of Instruction No. 174n, clause 196 of Instruction No. 183n) for BU and AU;
- D-t 1 502 09 000, K-t 1 502 91 000 (clause 141.2 of Instruction No. 162n) for KU.

In the second posting scheme, the current obligation is accepted at the expense of the previously created reserve, but problems arise:

accounts 501 93 and 506 90 constantly accumulate amounts of deferred liabilities;
the limits or planned assignments of the current year remain unused.

Therefore, in our opinion, it is more advisable to use the first wiring diagram proposed in letters from the Russian Ministry of Finance. At the same time, the rules for auto-filling the Report on budgetary obligations (form 0503128), the Report on the institution's obligations (form 0503738) (hereinafter referred to as the Report f. 0503738) provide for the correct preparation when using both posting schemes for reflecting deferred obligations.

Filling out the Report (f. 0503738) using the example of the first posting scheme, in which obligations when using the reserve are accepted as obligations of the current year and at the same time deferred obligations accepted earlier are reversed, is discussed in detail in the article on the ITS Internet resource “How to re-register deferred obligations accepted in last year, next year."

According to Instruction No. 174n (as amended by Order No. 227n), the accrual of income from the sale of inventories, fixed assets and intangible assets not related to the main activity (scrap metal, waste paper and own used fixed assets) is reflected on the credit of account 2,401 10,172 and the debit of account 2,209,83,000. Accordingly, the receipt of payment is reflected in the debit of account 2,201,11,510 and the credit of account 2,209,83,000 and in the debit of off-balance sheet account 17 (KOSGU 410 - 440). Why does Technological Analysis produce errors for account 2,209,83,000 when generating such transactions in the 1C: Public Institution Accounting 8 program?

Really, clause 3.86 of Order of the Ministry of Finance of Russia dated December 31, 2015 No. 227n V paragraph 150 of the Instructions on the application of the chart of accounts for accounting of budgetary institutions (approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n), Further – Instruction No. 174n, paragraph 7 was added: “the accrual of income from the sale of fixed assets, intangible assets, material inventories is reflected at the time of transfer of ownership in accordance with the terms of concluded agreements on the credit of account 2,401 10,172 “Income from transactions with assets” and the debit of the corresponding analytical accounts of account 2,209 83,000 “Calculations for other income” and paragraphs 8-9 were excluded.

In accordance with paragraph 7 of paragraph 150 of Instruction No. 174n, an account is used for the implementation of NFA 2 209 83 000 "Calculations for other income."

However, earlier By letter of the Ministry of Finance of Russia dated December 19, 2014 No. 02-07-07/66918“On the direction of Methodological recommendations for the transition to new provisions of the Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions” the following were communicated recommendations:

"4. The balances of settlements for income and liabilities, formed as of the date of transition to the application of Order 89n, based on the results of the inventory, are subject to transfer to the corresponding analytical accounts of settlement accounts of the Working Chart of Accounts of the institution, approved taking into account the provisions Order 89n. The transfer of balances is carried out on the basis of a Certificate (f. 0504833) reflecting the following accounting entries:

4.1. regarding income calculations:

In the amount of debt for the sale of property due to the decision to write off (liquidate) objects of non-financial assets (scrap metal, rags, waste paper, other waste and (or) objects obtained during disassembly (dismantling) of written-off, liquidated objects, etc.) by debit account 020974000 “Calculations for damage to inventories” (120974560; 220974560; 220974000) and credit account 020574000 “Calculations for income from operations with inventories” (120574660; 220574660; 220574000);

In the amount of debt for other income not related to the implementation of contracts, agreements, including the provision of subsidies, as well as the performance by the institution of the functions assigned to it in accordance with the legislation of the Russian Federation - in the debit of account 020983000 “Calculations for other income” (120983560; 220983560 ; 220983000) and account credit 020580000 “Calculations for other income” (120581660; 220581660; 220581000);".

In accordance with clause 4.1 of the Letter of the Ministry of Finance of Russia dated December 19, 2014 No. 02-07-07/66918, the account is used for the sale of inventories 2 209 74 00 0 “Calculations for damage to inventories.”

It should be noted that in the Chart of Accounts for budgetary institutions, approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n in the editorial office Order of the Ministry of Finance of Russia dated December 31, 2015 No. 227n, there are still accounts 205 71 - 205 74.

In accordance with Part V of the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, hereinafter referred to as Instructions No. 65n, income from the disposal of non-financial assets is reflected under articles of KOSGU 410 - 440, in particular, income from sales fixed assets are reflected in article KOSGU 410 “Decrease in the value of fixed assets.”

IN paragraph 2.2 of the joint letter of the Ministry of Finance of Russia and the Federal Treasury dated March 17, 2016 No. 02-07-07/15237 and 07-04-05/02-178 attention is drawn when compiling in 2016 Information on receivables and payables f. 0503169 on the need to comply with codes of types of expenses and codes of analytical accounts of budget accounting according to Appendix No. 5 to Directions 65n. We believe that there should also be a correspondence between the codes of articles (subarticles) of the analytical group of the subtype of income and the codes of analytical accounts not only of budget accounting, but also the accounting of budgetary and autonomous institutions.

In accordance with paragraph 4(1).1 “Analytical group of subtype of budget income” of Instructions No. 65n, income from the disposal of fixed assets, including income from the sale of fixed assets; income from compensation for damage identified in connection with a shortage of fixed assets; other similar income is reflected under article 410 “Decrease in the value of fixed assets” of the analytical group of the budget income subtype.

Analytical accounts of synthetic accounting accounts of calculations - 205 00, 206 00, 208 00, 209 00, 302 00, etc. clearly correspond to KOSGU codes, including

accounts 205 71 - 205 74 correspond to KOSGU 410 - 440;
accounts 209 71 - 209 74 correspond to KOSGU 410 - 440;
account 209 83 corresponds to KOSGU 180 “Other income”.

In accordance with this, in the 1C: Public Institution Accounting 8 program, checks are configured in the “Technological analysis of accounting” report. If in the transaction being checked, the analytical account of the synthetic account 209 00 (205 00) does not correspond to the KOSGU code of the corresponding account and vice versa, a corresponding message is issued.

In accordance with part V Instructions No. 65n KOSGU article 180 “Other income” includes other non-tax income not included in other articles of KOSGU group 100 “Income”, including:

customs duties, taxes, customs duties, special, anti-dumping and countervailing duties;
other income from foreign economic activities;
grants and donations, other gratuitous transfers;
subsidies received by state (municipal) institutions from the relevant budgets;
gratuitous receipts from state (municipal) and non-governmental organizations;
income from the return by budgetary (autonomous) institutions of the balances of subsidies from previous years;
income from compensation for damage identified in connection with a lack of funds;
other similar income not included in other articles of KOSGU group 100 “Income”.

Therefore, in the report “” for account 209 83 in transaction correspondence, KOSGU 180 is expected.

In conditions of legal ambiguity, the procedure you have chosen for recording the sale of scrap metal, rags, waste paper, other waste and (or) objects obtained during the dismantling (dismantling) of write-off, liquidation objects, etc., should be fixed in the Accounting Policy of the institution, having agreed it with the superior founder (manager).

If, in accordance with your Accounting Policy, account 209 83 is used to reflect the sale of NFA, the corresponding report messages “ Technological analysis of accounting"You can just take note.

How is special equipment taken into account for R&D? Is there any regulatory document regulating accounting for this activity?

The relationship between the customer of research and development (R&D) and its performer is regulated by Chapter 38 of the Civil Code of the Russian Federation. Article 769 of the Civil Code of the Russian Federation There are two types of contracts for research and development (R&D):

To carry out research work stipulated by the terms of reference for scientific research (R&D);

To carry out experimental design and technological work, for which the contractor develops a sample of a new product, new technology, design documentation, etc. (R&D).

The contract with the contractor may cover the entire cycle of research, development and production of samples or its individual stages.

In accordance with the terms of the contract, to perform work on the relevant topic, the customer can transfer his equipment to the performing agency, and special equipment and materials for its production can be purchased at the expense of the customer.

According to paragraphs 99, 118 of the Instructions on the application of the Unified Chart of Accounts, approved. by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, Further – Instruction No. 157n, special equipment for research and development work purchased under contracts with customers, to ensure compliance with the terms of the contracts before transferring it to the scientific division, is subject to accounting on the balance sheet of the executing agency as inventory in account 0 105 36 000 “Other inventories” - other movable property of the institution.”

Special equipment (equipment) provided by the customer to perform work on the relevant topic is accounted for in off-balance sheet account 12 “Special equipment for performing research work under contracts with customers.” Account 12 also takes into account equipment purchased under contracts with customers, transferred to the scientific department to carry out research and development work on a specific topic of the customer.

According to paragraph 355 of Instruction No. 157

“Special equipment (equipment) provided by the customer is accepted for off-balance sheet accounting [on account 12] on the basis of supporting primary documents confirming its receipt by the institution, at the cost specified by the customer.

Special equipment transferred to the scientific division of the institution is accepted for off-balance sheet accounting [on account 12] on the basis of supporting primary documents confirming its transfer, at the actual cost of the object.

The disposal of special equipment (equipment) from off-balance sheet accounting is reflected at the cost previously accepted (accepted) for accounting:

Upon return, in accordance with the terms of the contract, to the customer of the special equipment (equipment) provided by him;

When accepting special equipment (equipment) as part of the objects of non-financial assets of an institution for their use in its activities, with the simultaneous reflection of the objects on the corresponding balance sheet accounts of non-financial assets.”

Accounting records for the movement of special equipment are given in paragraphs 9, 37 of Instruction No. 174n in the editorial office Order of the Ministry of Finance of Russia dated December 31, 2015 No. 227n.

It should be noted that if, under the terms of the contract for R&D, special equipment purchased by the executing agency at the expense of the customer is transferred to the customer along with the result of the work performed, in such a situation, the transfer of special equipment is part of the organization’s execution of the concluded contract for R&D, since the cost of the equipment is included in negotiated price for the specified works. Thus, in the accounting of the organization, when transferring special equipment to the customer, neither income nor expenses arise from the sale of property, nor is subject to VAT.

Accounting records for the movement of special equipment received from the customer are shown in Table 1.

Table 1

	Debit	Credit	Primary document	BSU document	Document BSU2
Acceptance of special equipment for accounting at the cost specified by the customer	Off-balance sheet account 12		Transfer and acceptance certificate, Receipt order (f. 0504207)	Receipt of materials (off-balance sheet accounting)	Receipt of the Ministry of Health
		Off-balance sheet account 12	Invoice for the release of materials (material assets) to the third party (f. 0504205)

Accounting records for the movement of special equipment purchased (manufactured) at the expense of the customer are shown in Table 2.

table 2

	Debit*	Credit*	Primary document	BSU document	Document BSU2
Acceptance of special equipment for accounting at the actual cost of acquisition			Supplier shipping documents, Receipt order (f.0504207)	Purchasing materials	Receipt of the Ministry of Health
Write-off of the cost of special equipment transferred to the scientific division of the institution. Acceptance for registration of special equipment transferred to the scientific department	Off-balance sheet account 12		Request-invoice (f.0504204),	Write-off of materials, operation “Write-off to a scientific division (receipt to off-balance sheet account 12)”	Act of write-off of materials, operation “Write-off of special equipment transferred to the scientific unit (109 - 105)”
Write-off of equipment returned to the customer from off-balance sheet accounting		Off-balance sheet account 12	Invoice for the release of materials (material assets) to the third party (f.0504205)	Write-off of materials (off-balance sheet accounting)	Invoice for issue of materials to the side

*) In the numbers of balance sheet accounts, the KPS type “KRB” is used, in which in 2016 categories 1-14 are zeros, categories 15-17 are expense type 244.

The grant was issued to an individual. Is it possible for an institution to pay from this grant with KFO 3 (KOSGU 610) for reagents that they cannot sell to individuals? If possible, how to reflect it in accounting?

Yes. Possible.

Grant- these are funds that are provided on a gratuitous and irrevocable basis by individuals, non-profit organizations, including foreign and international organizations and associations according to the list of such organizations approved by the Government of the Russian Federation. Grants are provided for specific scientific research on the terms determined by the grantor, with the provision of a report to the grantor on the intended use of the grant.

In Russia, most grants for scientific research are issued by the President of the Russian Federation, the Government of the Russian Federation, or funds financed from the budget, for example, the Russian Foundation for Basic Research.

The Russian Foundation for Basic Research (hereinafter referred to as the RFBR, the Foundation) is one of the largest grant givers in Russia. The official website of the RFBR Foundation contains The procedure for performing work on projects supported by the Russian Foundation for Basic Research, and use of the grant (hereinafter referred to as the RFBR Procedure), which sets out the principles of interaction between grant recipients and the organization providing the conditions for the implementation of the project.

According to the RFBR Procedure, the grant recipient is the project manager who submitted an application for a grant and won the competition.

In the section “General Provisions” of the RFBR Procedure it is noted that “in almost all cases when a project is submitted to the Fund’s competition by individuals, it indicates the organization that will provide the conditions for the implementation of the Project.”

The relationship between the Foundation, the institution and the grant recipient is regulated by a tripartite agreement signed by the parties and the Rules for the Organization and Conduct of Work on Scientific Projects approved by the Foundation, supported by the federal state budgetary institution "Russian Foundation for Basic Research" and the List of Allowable Expenses.

In accordance with this agreement

The organization is the executor - it provides conditions for the implementation of the project, makes payments on behalf of the Project Manager, enters into agreements with third parties,

The recipient of the grant is the customer of the work (services) of the Organization.

The grant recipient pays for the Organization's services (up to 20 percent of the grant amount).

If, in accordance with agreements on the allocation of grants concluded by grant givers (RFBR, RGNF) with grant recipients - individuals, grant funds by agreement between the grant recipient and the institution are credited to the personal account of the institution, these funds should be reflected as funds in temporary disposal, therefore that grant funds received by individuals are not funds of the institution. This is stated in letters of the Ministry of Finance of Russia dated January 19, 2016 No. 02-07-10/1601, dated October 16, 2015 No. 02-07-10/59926, dated July 24, 2015 No. 02-07-10/42728, dated July 23, 2015 No. 02-07 -10/42612 and etc.

Accounting records for crediting the institution's personal account and spending funds from grants received by individuals are shown in the table.

No.		Debit	Credit
	Funds have been received in the form of a grant to the institution’s account	3 17 01 (KOSGU 510)
	Funds were transferred (paid) by order of the grantee for the purposes provided for by the project for which the grant was received		3 17 01 (KOSGU 610)
	Received and issued funds from the institution's cash desk to the grantee at his request	3 17 30 (KOSGU 510) 3 17.34 (KOSGU 510)	3 17 01 (KOSGU 610)* 3 17.30 (KOSGU 610) 3 17.34 (KOSGU 610)
	The institution's income is accrued from compensation of the institution's costs for organizational and technical support of the project or for services provided by the institution to the project manager
	Directing funds to compensate the institution’s costs for organizational and technical support of the project or services provided by the institution to the project manager	2 17 01 (KOSGU 130)	3 17 01 (KOSGU 610)

**) These accounting records reflect the debiting and crediting of funds to the institution’s account. It should be noted that in the treasury authorities, funds received at the temporary disposal of a budgetary institution are accounted for in one personal account (20) together with funds for the implementation of a state task (KFO 4) and from income-generating activities (KFO 2) and in one KFO - 8 (funds of non-profit organizations in personal accounts). Therefore, the recent trend is to reflect such transactions as non-cash transactions in correspondence with account 304 06, since in reality no transfer of funds occurs (see letter of the Ministry of Finance of Russia dated July 1, 2015 No. 02-07-07/38257 (example 4), letter Ministry of Finance of Russia No. 02-02-04/67438, Treasury of Russia No. 42-7.4-05/5.1-805 dated December 25, 2014 (as amended on February 3, 2015)).

Accounting records for recording calculations for compensation of the institution's costs for the organizational and technical support of the project or for the services provided by the institution to the project manager are shown in the table.

Directing funds to compensate the institution’s costs for organizational and technical support of the project or for services provided by the institution to the project manager

Terminated by offsetting a counterclaim of the same type:

obligation to return grant funds to the grantee

obligation to pay compensation for the institution's costs (cost of the institution's services)

Change in cash balances

The balance of funds for funds at temporary disposal has been reduced by the amount of withheld compensation for the institution’s expenses (the cost of the institution’s services)

The cash balance for income-generating activities has been increased by the amount of compensation for the institution’s expenses (the cost of the institution’s services)

2 17 01 (KOSGU 130)

3 17 01 (KOSGU 610)

Accounting records to reflect compensation for the institution's costs for the organizational and technical support of the project or services provided by the institution to the project manager should be fixed in the institution's Accounting Policy. These accounting records are documented in an Accounting Certificate (f. 0504833).

Upcoming seminars "1C:Consulting"

May 10 – December 1, 2016 “Changes in the budget classification, accounting and reporting of state and municipal institutions in 2016. Practical examples in "1C: Public Institution Accounting 8"
February 15 to July 1, 2016 “Accounting and taxation of wages in state and municipal institutions in 2016 using 1C payroll solutions”

costs of payments to personnel in order to ensure the performance of functions by state (municipal) bodies, government institutions, management bodies of state extra-budgetary funds;
procurement of goods, works and services to meet state (municipal) needs;
social security and other payments to the population;
capital investments in state (municipal) property;
interbudgetary transfers;
provision of subsidies to budgetary, autonomous institutions and other non-profit organizations;
servicing state (municipal) debt;
other appropriations.

Decoding of KOSGU: subarticle 226

The first group includes income transactions– code 100. It includes subarticles from 110 to 180, this includes all types of income that the organization has. Subsection 110, for example, includes all income from taxes. Subsection 120 includes profits from property (rent, etc.). 130 includes profit from services rendered. And other sub-articles.
The second group includes the organization’s expense transactions– code 200. The code has subgroups from 211 to 290. Operations on wages, payment of benefits, pensions, paid organizations, rent and much more are grouped here.
The third group includes receipts of assets not related to financial– code 300. The specified assets can be either production or non-production. The group consists in detail of sub-articles 310–340. This includes income from the increased value of the organization’s property, from an increase in the cost of maintaining software and databases, etc.
The fourth group includes the disposal of assets that are not financial– this is code 400. This group includes 410–440 subarticles. If the value of the company’s property has decreased, compensation for damage, etc.
The fifth group includes the receipt of financial assets– code 500. The group has subgroups 510–550. This includes income from shares, bills, increases in loan balances, and more.
The sixth group includes disposal of financial assets– code 600, which consists of 610–650 articles regulating the disposal of assets.
The seventh group includes an increase in liabilities– code 700, consisting of 710–720 subgroups. Here we are talking about increasing the organization's debts.
The eighth group includes a decrease in liabilities– code 800. It consists, in turn, of subarticles 810 and 820, and includes operations to reduce various debt obligations.

In the budget accounting of institutions, all operations on income and expenses are distributed based on the classification according to KOSGU. The specified classifier is necessary in accounting when forming the accounting policy of an organization in order to fully take into account information about the transactions performed.

Which KVR and KOSGU to use for government procurement

The detailing of each expenditure transaction of an economic entity in the budgetary sphere is the basis for budget planning and execution. That is, effective and transparent planning, ensuring the intended use of allocated funds and the reliability of financial statements depend on the correctness of the chosen code for the type of expense and the classification of operations of the public administration sector.

The expense type code is a special numeric code that allows you to group homogeneous types of expense transactions according to their content in order to manage the budget process in terms of spending funds, as well as control over its execution in accordance with the current requirements of budget legislation.

CVR 242 and 244: reflecting expenses in the field of information and communication technologies

Providing clarifications on the issues of classifying goods, works, and services as the sphere of information and communication technologies falls within the competence of the Ministry of Telecom and Mass Communications of the Russian Federation, which, in accordance with the Decree of the Government of the Russian Federation dated 02.06.2008 No. 418 “On the Ministry of Communications and Mass Media of the Russian Federation” is assigned regulatory functions -legal regulation in the field of information technology.

Analyzing the descriptions of the considered codes for types of expenses, we can conclude that only recipients of federal budget funds, as well as other recipients of budget funds, can apply CVR 242 when the relevant financial authority makes a decision on the use of this element of types of expenses. Budgetary and autonomous institutions cannot apply CVR 242.

Decoding and special cases of KOSGU 225 and 226 in budgetary institutions in 2019

Separate installation of equipment, if it is not provided for in the contract for supply, construction, reconstruction, technical re-equipment or additional equipment, falls under article KOSGU 226. Including installation of security, fire alarms, windows and meters. The main thing to keep in mind is that the contract should only be for the installation or assembly of the specified equipment. If you enter into one contract with a contractor for the purchase and installation of equipment, the costs will need to be attributed to Article 310 of KOSGU.

There is no concept of “improvement” in the legislation. The financial department believes that these are the costs of creating a comfortable, practical and aesthetically equipped space on the territory of the institution. That is, these are various works, services and non-financial assets.

Formation of a working chart of accounts for budgetary and autonomous institutions in 2019

Let us recall that from 01.01.2019, the account numbers of the working chart of accounts of budgetary and autonomous institutions, depending on their economic content, must also contain in 15 - 17 digits an analytical code for the type of receipts - income, other receipts, including from borrowings (sources of financing deficit of the institution's funds) (hereinafter referred to as receipts) or an analytical code for the type of disposals - expenses, other payments, including repayment of borrowings (hereinafter referred to as disposals), corresponding to the code (component of the code) of the budget classification of the Russian Federation (analytical group of the subtype of budget income, code of the type of expenses, analytical group of the type of sources of financing budget deficits). In digits 5 - 14, zeros may be indicated, unless otherwise established by the Accounting Policy of the accounting entity.

In the elements of the directory “Items of the revenue (disposal) plan” for articles of the KRB type, it is enough to indicate the codes of the section and subsection, type of expenses and KOSGU. If necessary, you can specify a code from an arbitrary classifier “Analytical KPS Code”, which is used to conduct analytics in accordance with the Accounting Policy of the institution.

KOSGU code table and compliance with KVR

Receipt to the budget account, indicating an increase in the amount of residual funds of organizations that belong to the budget system.
An increase in the value of securities, not counting all kinds of shares and other documents reflecting participation in capital. Carrying out operations related to investing in all kinds of securities (not shares).
Increase in the value of shares and other documents confirming participation in the capital. Expenses for contributions made to deeds and other forms of valuable documents, as well as for budget investment.
Increase in debt on budget loans. Carrying out operations related to issuing loans from the budget in favor of other budgets, legal entities or governments of other countries.
Increase in the value of other financial assets. Investment of budget funds in other financial assets.

Thus, when drawing up all kinds of schedules, where KOSGU was previously indicated, now it is necessary to set the CVR. At the same time, participants in the procurement process should carefully read the comparative table of these codes, since the classifiers in them are slightly different, which can lead to an error.

Budget classification

Budget classification represents a grouping of income and expenses of budgets of all levels, as well as sources of financing their deficits. It ensures comparability of indicators across all budgets. With its help, systematization of information on the formation of budget revenues and expenditures is achieved.

Functional the classification reflects the direction of budget funds to perform the main functions of the state (administration, defense, etc.). (Section→ Subsection→ Target items→ Types of expenses).
Departmental the classification of budget expenditures is directly related to the management structure; it reflects the grouping of legal entities receiving budget funds. (Chief managers of budget funds).
Economic the classification shows the division of state expenditures into current and capital, as well as wages, material costs, and the purchase of goods and services. (Category of expenses→ Groups→ Subject items→ Subitems)

Changes in 2019 for budgetary institutions

They added that to organize management accounting, at the request of the founder of the institution, in the 1st to 17th digits of the account number, in which zeros are entered according to Instruction No. 174n, indicate analytical codes of receipts and disposals. At the same time, this possibility is prescribed in the accounting policy.

The Ministry of Finance has changed the procedure for financial reporting of budgetary and autonomous institutions for 2019 - Instruction No. 33n. The new rules by order of the Ministry of Finance of Russia dated November 16, 2019 No. 209n have already entered into force. You can find out about all the news right now from our table.

05 Aug 2018 9139

A budgetary institution participates in the auction as a supplier. The budgetary institution must transfer the security for the contract from the personal account using the financial security code "2".
How to reflect the transfer of collateral and its return in accounting? What expense type code and KOSGU article must be specified? Is it necessary to make changes to the financial and economic plan?

Having considered the issue, we came to the following conclusion:
The transfer of collateral under the contract and its return are reflected in the accounting records of the budgetary institution using account 210 05 “Settlements with other debtors” under article 610 (510) of the analytical group of the budget income subtype and under article 610 (510) of the KOSGU.
Changes regarding the transfer of security under the contract and its return are not reflected in the Financial and Economic Activity Plan, unless otherwise established by the founder.

Rationale for the conclusion:
State (municipal) budgetary institutions may transfer funds in accordance with the established procedure in order to ensure the execution of the contract.
Accounting for settlements on transfers (returns) of collateral amounts is carried out using account 210 05 “Settlements with other debtors” (clause 235 of the Instruction approved by the Ministry of Finance of Russia dated December 1, 2010 N 157n).
Transactions for the transfer and return of contract performance security are not income or expense transactions. Such transactions leading to a decrease (increase) in funds and not related to the expenses (income) of institutions are reflected in the accounting and reporting of a budgetary institution using Article 610 “Disposal from accounts” (“Receipts to accounts”) of KOSGU (see, in in particular, the Ministry of Finance of Russia dated April 27, 2015 N 02-07-07/24261).
Settlements with amounts of monetary security are subject to reflection in lines 592 (upon transfer) and 591 (upon return) of the section “Sources of financing the deficit of the institution’s funds” of the Report on the institution’s implementation of its financial and economic activity plan (form 0503737) (clause 44 of the Instructions approved by the Ministry of Finance Russia dated March 25, 2011 N 33n). Accordingly, when reflecting transfers of collateral, code 610 “Retirement from budget accounts” of the analytical group of the type of sources of financing budget deficits (hereinafter - AnKVI) is used, when reflecting their returns - code 510 “Receipts into budget accounts” AnKVI.
The Ministry of Finance of Russia dated 01.08.2016 N 02-06-10/45133 provides accounting entries to reflect the transfer and return of collateral. In this case, these transactions are reflected under Article 610 of the AnKVI, Article 610 of the KOSGU when transferring funds, and under Article 510 of the AnKVI and Article 510 of the KOSGU when returning previously transferred collateral.
Please note: according to paragraph 14, clause 2.1 of the Instruction approved by the Ministry of Finance of Russia dated December 16, 2010 N 174n, taking into account changes made from January 6, 2018 by the Ministry of Finance of Russia dated November 29, 2017 N 212n, for analytical accounting accounts 0 210 05 000 " Settlements with other debtors" the formation of categories 1-17 is carried out as follows:
- in 1-4 digits of the account number the code of the type of function, service (work) of the institution is reflected, for which, in order to ensure the holding of a competition for the execution of contracts for the provision of services (work), the income received by the institution as a result of the type of service (work) rendered will be reflected. ;
- in 5-17 digits of the account number the analytical code of receipt is reflected, corresponding to the code of the analytical group of the type of sources of financing budget deficits 510 “Receipts to budget accounts”.
Based on the above, the situation under consideration is reflected in the accounting records of a budgetary institution with the following entries:
1. Debit 2,210 05,560 Credit 2,201 11,610,
with a simultaneous increase in off-balance sheet account 18 (610 AnKVI, 610 KOSGU)
- the transfer of collateral under the contract is reflected;
2. Debit 2,201 11,510 Credit 2,210 05,660,
with a simultaneous increase in off-balance sheet account 17 (510 AnKVI, 510 KOSGU)
- reflects the return of previously transferred security under the contract.
A state (municipal) budgetary institution draws up a plan for financial and economic activities (hereinafter referred to as the FCD Plan) in accordance with the Requirements approved by the Ministry of Finance of Russia dated July 28, 2010 N 81n (hereinafter referred to as Requirements N 81n), in the manner determined by the executive authority (local authority self-government), exercising the functions and powers of the founder in relation to the institution (hereinafter referred to as the founder), unless otherwise established by federal laws, regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation (clause 2 of Requirements No. 81n).
Based on the nature of the funds transferred (returned) as security for the contract, they are not expenses (income) of a budget institution. Accordingly, they cannot be reflected in Table 2 in lines 110-180 in terms of income, 210-260 in terms of expenses.
Requirements No. 81n do not establish the need, as well as the detailed procedure for reflecting in Table 2 of the FCD Plan the amounts of transferred (returned) security under the contract. Consequently, taking into account the norm of clause 2 of Requirements No. 81n, such a procedure may be provided for by the founder.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Kireeva Anna

The answer has passed quality control

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.