If an institution has received a grant, it is less dependent on budget funding. How not to mix up the code financial support, what postings to make, how to report expenses, we will tell in the article.

Does the founder control the grant from the budget

Grants are provided from the budget by decisions of the President of the Russian Federation, the Government of the Russian Federation, the authorities of the constituent entities of the Russian Federation or municipalities (clause 4, article 78.1 of the Budget Code of the Russian Federation). The money is allocated in the form of a subsidy, which is provided on a competitive basis for the implementation of specific activities, as well as support in the field of science and education.

• Important article:

An educational institution can take part in a competition that is not organized by its department. In this case, the consent of the founder must be obtained. After all, the conditions of the competition may provide that the intended use of the grant is checked by the founder.

The form by which the founder gives consent to the participation of the institution in competitions is not defined by the normative act. Therefore, he can choose it on his own.

Whether the founder will control the grant funds can be understood from whose personal account the money was originally received and by the type of expenses for which the organizer transferred the grant (see table). The agreement on the provision of a grant from the budget will indicate: "Providing a grant to a grantee in the form of a subsidy not related to the execution of a state (municipal) task."

That is, the amount will go, for example, to a budgetary educational institution on personal account 21 according to KVR 613. And the accountant will keep records according to KFO 5 “Subsidies for other purposes”. In this case, income is accrued after the report on the use of the subsidy is approved in the amount confirmed expenses. Postings are generated in accounting:

DEBIT 5 201 11 510
CREDIT 5 205 81 660
- the grant was credited to the personal account of the institution;

DEBIT 5 205 81 560
CREDIT 5 401 10 180
- Grant income accrued.

Table. Types of expenses when transferring grants

	Expense type code		How funds are transferred
	For budget institutions	for autonomous institutions
Founder controls grant spending			Grant funds are transferred to the founder, who gives the grant to the winner. Funding comes in the form of appropriations or intergovernmental transfers. In the latter case, the organizer and founder belong to different levels of budgets.
The founder does not control the costs from the grant			Funds are transferred directly to the winning institution. There is no dependence on departmental subordination or budget level

The grant agreement may be valid for more than a calendar year. Then apply the deferred income account 0 401 40 180. The basis is the letter of the Ministry of Finance of Russia dated April 1, 2016 No. 02-06-07 / 19436. The lines will be like this:

DEBIT 5 205 81 560
CREDIT 5 401 40 180
- deferred income accrued on the day of signing the grant agreement;

DEBIT 5 401 40 180
CREDIT 5 401 10 180
- revenues of the current period are recognized on the day the report is approved.

Grant expenses are charged to the financial result (account 0 401 20 000). Their composition and volume are determined in the grant budget.

For which CFD to take into account a grant under a tripartite agreement

An educational institution can also receive a grant on the basis of a tripartite agreement that it has concluded with a grantor and a grantee participating in the implementation of scientific projects. Grants, the recipients of which are employees, the accounting department takes into account on the personal account 20 according to KFO 3 “Funds in temporary disposal”, since this is not the money of the institution (letter of the Ministry of Finance of Russia dated October 16, 2015 No. 02-07-10 / 59926). Postings are made in accounting:

DEBIT 3 201 11 510
CREDIT 3 304 01 730
- the money was received on the personal account of the institution. At the same time, an increase in off-balance sheet account 17 is reflected (analytics financial security code 510);

DEBIT 3 304 01 830
LOAN 3 201 211 610 (3 301 34 610)
- expenses on grants (by order of the grant recipient) are reflected from the personal account or from the institution's cash desk. At the same time, an increase in off-balance sheet account 18 (analytics financial security code 610) is reflected.

On the basis of a grant agreement, an institution can also reimburse its own costs for the implementation of a scientific project. To do this, you need to send a notification to the treasury (f. 0531852) to clarify cash transactions in terms of reflecting income (KOSGU codes) on a personal account. That is, transfer funds from article 510 to article 130. This is done as follows:

DEBIT 3 304 06 000
CREDIT 3 201 11 610
DEBIT 2 201 11 510
CREDIT 2 304 06 000
- the transfer of grant funds in terms of organizational expenses from KFO 3 to KFO 2 is reflected. At the same time, a decrease in off-balance account 17 (KFO 3, analytics code 510) and an increase in off-balance account 17 (KFO 2, analytics code 510, article 130 of KOSGU) are reflected.

Grant from other organizations - income of the institution

Do not confuse grants from the budget (in the form of subsidies) with grants from other organizations. The latter should be taken into account as income from income-generating activities on personal account 20 according to CFR 2 “Income-generating activities (institution’s own income)”.

If the grant is provided to the institution itself, that is, it has not entered into a tripartite agreement with an individual, the institution will accrue income on KFO 2 on its own. IN accounting policy it can be determined that this is the date when the organizer of the competition and the institution signed the grant agreement, or the day the report was submitted. The grant is accounted for as follows:

DEBIT 2 205 81 560
CREDIT 2 401 10 180
- the accrual of the grant under the agreement is reflected;

DEBIT 2 201 11 510
CREDIT 2 205 81 660
- received a grant on the personal account of the institution. At the same time, an increase in off-balance sheet account 17 (analytics financial security code 180) is reflected.

Whether to withhold personal income tax from payments from the grant

What about the taxation of income of individuals from grant funds? To answer this question, look at the agreement. It indicates who the grantee is: the institution or its employees. Suppose the institution itself received a grant and pays employees a salary from its amount. Are payments made to members of the scientific or creative team that won the grant? These personal income tax amounts do not charge. Does the salary go to the administrative and managerial apparatus or other personnel who are not associated with the performance of work under the grant? Then personal income tax is withheld in the usual manner.

Another thing is if the grant recipients are the direct executors of the work (research). Usually in such a situation, the grantor, the staff member and the institution enter into a tripartite agreement. And the remuneration of the contractor is not subject to personal income tax. But only if additional conditions are met.

So, the tax is not withheld if the money is allocated to support science and education, culture and art in Russia. Or if the grantor is included in one of the two lists. For foreign organizations this is the List approved by Decree of the Government of the Russian Federation of June 28, 2008 No. 485. For Russians - the List approved by Decree of the Government of the Russian Federation of July 15, 2009 No. 602.

According to the journal

Table No. 1 - Types of financial support (activities) and the procedure for their application

Name	Application procedure
1 - Activities carried out at the expense of the corresponding budget of the budget system Russian Federation(budget activity)	Applied by the financial authority in the conduct of budget accounting budget execution operations: - Planned indicators (BA, LBO) for expenses and disposals of sources of financing the budget deficit, including the expenses of the founders (state authorities and local self-government) for the payment of subsidies to new budgetary and autonomous institutions for the implementation of state (municipal) assignments and targeted grants; – Cash receipts to the budget of income and sources of financing the budget deficit; – Cash withdrawals from the budget for expenditures and sources of financing the budget deficit, including the expenses of the founders (state authorities and local self-government bodies) for the payment of subsidies to new budgetary and autonomous institutions for the implementation of state (municipal) assignments, subsidies for other purposes and budget investments . It is also used by state authorities and local self-government, state institutions and budgetary institutions financed according to estimates for the period of the transition period, and other legal entities exercising the powers of a recipient of budgetary funds (including new budgetary and autonomous institutions in terms of operations on delegated powers to execute public obligations to individuals)
2 - Income-generating activities (institution's own income)	Temporarily applied by the financial body, state authorities and local self-government, state institutions and budgetary institutions financed according to the estimate, to account for transactions with funds from the income-generating activities of state-owned and budgetary institutions for the transition period until a decision is made on crediting income from income-generating activities state institutions to the budget and financing of budgetary institutions through subsidies. After the relevant decisions are made and the end of the transition period, this type of activity is used only by budgetary institutions financed through subsidies and autonomous institutions to account for transactions with their own income: - funds received from income-generating activities carried out in excess of the state (municipal) task; - funds received from the lease of property; – gratuitous transfers, etc.
3 - Funds on loan	It is used by the financial authority to account for transactions with funds received for temporary disposal by state (municipal) authorities, state institutions and budgetary institutions financed according to the estimate (for the transition period). It is used by budgetary institutions financed through subsidies and autonomous institutions to record transactions with funds received on temporary disposal. The financial authority does not apply this type of activity to account for funds received by these institutions for temporary disposal.
4 - Subsidies for the implementation of the state (municipal) task	It is used by budgetary and autonomous institutions to record transactions with subsidies for the implementation of the state (municipal) task, recorded on personal accounts of budgetary and autonomous institutions opened to the settlement account 40601 (40701). This type of activity is not applied by the financial authority.
5 - Subsidies for other purposes	It is used by budgetary and autonomous institutions to record transactions with other subsidies recorded on separate personal accounts of budgetary and autonomous institutions opened to current account 40601 (40701). This type of activity is not applied by the financial authority.
6 - Budget investments	It is used by budgetary and autonomous institutions to record transactions with budgetary investments accounted for on separate personal accounts of budgetary and autonomous institutions opened to current account 40601 (40701). This type of activity is not applied by the financial authority.
7 - Compulsory health insurance funds	It is used by budgetary and autonomous institutions to record transactions with funds received from the territorial funds of compulsory medical insurance, accounted for on separate personal accounts of budgetary and autonomous institutions opened to the current account 40601 (40701). This type of activity is not applied by the financial authority.
8 - Funds of non-profit organizations on personal accounts	It is used by a financial authority in the case of cash services for operations of budgetary institutions financed through subsidies and autonomous institutions with funds recorded on the personal account of a budgetary (autonomous) institution, including funds received from income-generating activities by these institutions.
9 - Funds of non-profit organizations on separate personal accounts	It is used by a financial authority in the case of cash services for operations of budgetary institutions financed through subsidies and autonomous institutions with funds accounted for on a separate personal account of a budgetary (autonomous) institution.

Financial body in the conduct of budgetary accounting of operations on budget execution participants of the budget process uses the type of financial support 1 . The participants in the budget process here mean state and municipal authorities, state institutions, other legal entities exercising the powers of a recipient of budgetary funds (including budgetary and autonomous institutions in the exercise of the powers delegated to them to fulfill public obligations to individuals), as well as during transitional period - budgetary institutions financed according to the budget estimate.

During the transition period, until the moment when income from the income-generating activities of state institutions will be included in the budget revenues (i.e. will be credited immediately to the budget accounts with activity type 1), the financial authority also applies the type of financial security 2 . In addition, the financial authority applies the type of financial security 3 to account for transactions with funds in temporary disposal only for participants in the budget process (state and municipal authorities, state institutions and budgetary institutions financed according to estimates for the transition period).

Types of financial security 4, 5, 6, 7, 8, 9 in the budgetary accounting of a financial body as a body organizing the execution of the budget, do not apply.

If the financial body carries out cash services for the operations of budgetary institutions financed through subsidies and autonomous institutions, i.e. opens an account 40601 (40701) in the bank, to which he opens and maintains personal accounts and separate personal accounts of budgetary and autonomous institutions, then in addition to budgetary accounting of the body executing the budget, he also maintains budgetary accounting of the body providing cash services in which it applies the types of financial security 8 And 9:

Type of financial security 8 is used by the body providing cash services to account for transactions with own funds of budgetary and autonomous institutions (from income-generating activities, gratuitous donations, leasing of premises, etc.), with funds at temporary disposal and funds of subsidies for the implementation of state (municipal) ) tasks recorded on the personal account of the institution (organization).

Type of financial security 9 is used by the body providing cash services to record transactions with subsidies for other purposes and budget investments (hereinafter referred to as targeted subsidies) allocated to budgetary and autonomous institutions for specific purposes and accounted for on separate personal accounts of institutions.

19-23 digits - a synthetic account code, consisting of a synthetic account code of an accounting object (19-21 digits - a first-order account code), and an analytical synthetic account code (22 - 23 digits), which includes a group code of an accounting object (22 bits) and accounting object type code (bit 23).

24-26 ranks - analytical code of the type of receipts, disposals of the accounting object, which is indicated as:

· KOSGU code for accounting operations of state and budgetary institutions, state and municipal authorities;

· analytical code of receipts, disposals of accounting objects to account for the operations of autonomous institutions, in the structure approved by the plan of financial and economic activity. According to the order of the Ministry of Finance of the Russian Federation of July 28, 2010 No. 81n “On the requirements for the plan of financial and economic activities of a state (municipal) institution” (effective from 2012) as an analytical code of receipts, disposals of accounting objects by decision of the founder can be applied by KOSGU. Instruction No. 183n on accounting for autonomous institutions also contains, as analytical codes of receipts, disposals, the current codes of KOSGU, both in terms of receipts and in terms of disposals.

SECTIONS OF THE CHART OF ACCOUNTS 162H:

Balance accounts:

o Section 1: Non-financial assets;

o Section 2: Financial assets;

o Section 3: Commitments;

o Section 4: Financial result;

o Section 5: Authorization of budget expenditures;

· Off-balance accounts.

On accounts Section 1“Non-financial assets” includes tangible and intangible objects used in the course of the activities of a state institution or intended for resale, regardless of their value, as well as the degree of depreciation of these objects. Entries on the accounts of Section 1 are made in the general ledger of the public institution, i.e. are used only in the accounting of a state institution.

101.00 "Fixed assets" (material objects that are products of production, i.e. premises, structures, machinery, equipment, vehicles etc.);

· 102.00 "Intangible assets";

· 103.00 "Non-produced assets" (tangible objects that are not products of production, i.e. land, subsoil resources, etc.);

· 104.00 "Depreciation" (characteristic of depreciation of objects);

105.00 "Inventories" (raw materials, materials with a deadline beneficial use less than 12 months, as well as objects that are not classified as fixed assets in accordance with the OKOF classification, for example, medicines, fuels and lubricants, building materials);

· 106.00 "Investments in non-financial assets" - the actual costs of the institution during the acquisition, construction, gratuitous receipt, modernization of objects (the cost of the object upon its acquisition + the costs of transportation, adjustment, launch, etc.);

· 107.00 "Non-financial assets in transit" - items shipped by suppliers, but not received by the end of the reporting period in the institution;

108.00 "Non-financial assets of the property of the treasury" ( real estate as part of the property of the treasury, movable property as part of the property of the treasury, intangible assets as part of the property of the treasury, non-produced assets as part of the property of the treasury, material reserves as part of the property of the treasury).

109.00 "Production costs finished products, performance of works, services” (designed to account for operations on the formation of the cost of finished products, work performed, services rendered).

On accounts Section 2“Financial assets” takes into account the movement of funds in bank accounts, in the cash desk of an institution, as well as the movement of monetary documents, in accounts with bodies providing cash services for budget execution, accounts are used in the accounting of a state institution, a financial body and a treasury body.

· 202.00 “Funds in the budget accounts” - for the financial authorities to record operations with the funds of the relevant budget in the currency of the Russian Federation and foreign currencies held in bank accounts or in the bodies of the Federal Treasury.

o 202.10 “Funds on budget accounts in the FC body”;

202.11 "Funds on budget accounts in rubles in the FC body"

§ 202.11.510 “Receipts of funds to budget accounts in rubles in the FC body”;

§ 202.11.610 “Disposal of funds from budget accounts in rubles in the FC body”;

· 202.12 “Funds on budget accounts in the FC body on the way”;

§ 202.12.510 “Receipts of funds on the budget accounts in the FC body in transit”;

§ 202.12.610 “Disposal of funds from budget accounts in the FC body in transit”;

· 202.13 "Funds on the accounts of the budget in foreign currency in the bodies of the FC";

§ 202.03.510 “Receipts of funds to budget accounts in foreign currency in the FC body”;

§ 202.03.610 “Withdrawal of funds from budget accounts in foreign currency in the FC authority”;

203.00 “Funds on the accounts of the body providing cash services to the budget” - for the reflection by the FC bodies of transactions with the funds of the corresponding budgets of the budget system of the Russian Federation in the currency of the Russian Federation, located on bank accounts opened by the FC bodies, as well as by the FC bodies, financial bodies, operations with funds budgetary, autonomous institutions, and other organizations that are not participants in the budgetary process, reflected on personal accounts opened by them in accordance with the legislation of the Russian Federation on the accounts of financial institutions, financial authorities, respectively.

· 203.01 "Funds of income distributed among the budgets of the budgetary system of the Russian Federation";

§ 203.01.510 "Receipts of funds distributed among the budgets of the budget system of the Russian Federation";

§ 203.01.610 "Disposal of funds distributed among the budgets of the budget system of the Russian Federation";

· 203.12 “Budget funds on the accounts of the body providing cash services”;

§ 203.12.510 “Receipts of budget funds to the accounts of the body providing cash services”;

§ 203.12.610 "Disposal of budget funds from the accounts of the body providing cash services";

· 203.20 "Funds on the accounts of the body providing cash services, in transit";

§ 203.20.510 "Receipts of funds to the accounts of the body providing cash services in transit";

§ 203.20.610 Disposal of funds from the accounts of the cash service authority in transit;

· 203.32 “Budget funds on accounts for cash payments”;

§ 203.32.510 "Receipts of budget funds to accounts for the payment of cash";

§ 203.32.610 "Withdrawals of budget funds from accounts for cash payments";

211.00 "Internal settlements on receipts" and 212.00 "Internal settlements on disposals" - to account for settlements between bodies providing cash services for receipts (retirements) to the budget (from the budget), as well as for accounting by financial authorities of settlements on receipts and disposals, arising when they service personal accounts of budgetary institutions and (or) autonomous institutions, other organizations that are not participants in the budgetary process.

§ 211.00.560 "Increase in receivables from internal settlements on receipts";

§ 211.00.660 "Reduction of receivables from internal settlements on receipts";

§ 212.00.560 "Increase in receivables for internal settlements on disposals";

§ 212.00.660 Reduction of receivables for internal settlements on disposals;

On accounts Section 3“Liabilities” take into account various obligations to spend money, for example, within the framework of the state (municipal) debt, for goods (works, services) supplied by suppliers, debts on taxes and other payments to the budgets, deposited salary (not paid on time) , hold out wages, etc.

Consider the accounts that are used in the accounting of the financial authority and the treasury authority:

· 306.00 "Cash payment settlements" - to account for settlements arising from budget funds, funds from state (municipal) institutions, on the accounts of the body providing cash services opened for cash payment;

§ 306.00.730 "Increase in cash payables";

§ 306.00.830 Reduction of cash payables;

307.00 “Settlements on transactions on the accounts of the body providing cash services” - for accounting by the FC bodies of transactions made on a single account of the budget of the budget system of the Russian Federation, other accounts opened in accordance with the legislation of the Russian Federation to the financial body of the corresponding budget, as part of cash services for the execution of budgets . The account is also intended for accounting by the financial authorities of the relevant budget, transactions with funds of budgetary institutions, autonomous institutions, other organizations that are not participants in the budget process, carried out on the personal accounts of institutions, as part of cash services;

· 307.12. “Settlements on budget operations on the accounts of the body providing cash services”;

308.00 “Internal settlements on receipts” and 309.00 “Internal settlements on disposals” - to account for settlements between the treasury bodies on receipts (retirements) to the budget (from the budget), as well as for accounting by financial authorities of settlements on receipts and disposals arising from servicing by them personal accounts of budgetary and (or) autonomous institutions, other organizations that are not participants in the budgetary process.

§ 308.00.730 "Increase in accounts payable for internal payments on receipts";

§ 308.00.830 Reduction of Accounts Payable for Internal Revenue Settlements;

§ 309.00.730 "Increase in Accounts Payable for Internal Disposal Settlements";

§ 309.00.830 Reduction of Accounts Payable for Internal Disposal Settlements;

On accounts Section 4"Financial result" is taken into account the financial result of the institution's activities (according to cash transactions budget), accounts are used by an institution, a financial body, a treasury body.

Consider the accounts that are used in the accounting of the financial authority and the treasury authority:

· 402.00 “The result of budget cash transactions” – for the financial body of the corresponding budget of the budget system of the Russian Federation to reflect the result of the cash execution of the budget for the current financial year and for previous financial periods.

· 402.10 "The result of the cash execution of the budget for revenues to the budget";

· 402.20 “The result of the cash execution of the budget for withdrawals from the budget”;

· 402.30 “The result of past reporting periods on cash execution of the budget”;

Section 5 is included in the chart of accounts, but is not included in the balance sheet (that is, the data on the accounts of this section do not fall into the balance sheet). Accounts Section 5"Authorization of budget expenditures" are designed to keep records of indicators of budget allocations, limits of budget obligations, the amounts approved by the estimate of income and expenses for income-generating activities (the plan of financial and economic activities of the institution) indicators for income (revenues) and expenses (payments), as well as accepted institutions (monetary obligations) for the current (regular, first year following the next, second year following the next) financial year. Accounting objects of the section "Authorization of expenses of an economic entity" are accounted for analytical groups of the synthetic account of accounting objects, formed by financial periods:

· 10 "Validation for the current fiscal year";

· 20 "Validation for the first year following the current (next financial year)";

· 30 "Validation for the second year following the current one (the first year following the next one)";

· 40 "Validation in the second year following the next."

501.00 "limits of budgetary obligations" - for accounting institutions, financial authorities indicators of the approved limits of budgetary obligations for the current, next financial year, the first and second years of the planning period.

· 501.01 "Increased limits of budgetary obligations";

· 501.02 "Limits of budgetary obligations for distribution";

· 501.03 "Limits of budgetary obligations of recipients of budgetary funds";

· 501.04 "The transferred limits of budgetary obligations";

· 501.05 "Received limits of budgetary obligations";

· 501.06 "Limits of budgetary obligations in transit";

· 501.07 "Approved limits of budgetary obligations".

502.00 "Commitments" - for accounting institution indicators of accepted obligations (monetary obligations) of the current (next) financial year, the first and second years of the planning period and changes made in the current financial year to the indicators of accepted obligations (monetary obligations).

· 502.01 "Commitments";

· 502.02 "Accepted monetary obligations";

· 503.00 "Budget appropriations" - for accounting by institutions, financial authorities of indicators of approved budget appropriations of the current (next) financial year, the first and second years of the planning period.

· 503.01 "Adjusted budget appropriations";

· 503.02 "Budget appropriations for distribution";

· 503.03 "Budget allocations of recipients of budgetary funds and administrators of payments by source";

· 503.04 "Transferred budget appropriations";

· 503.05 "Received budget appropriations";

· 503.06 "Budget appropriations in transit";

· 503.09 "Approved budget appropriations".

504.00 "Estimated (planned) appointments" - for accounting institutions, financial authorities the amounts of estimated (planned) appointments approved for the corresponding financial year for income (receipts), expenses (payments), as well as the amounts of changes made to the indicators of estimated (planned) appointments approved in the prescribed manner during the current financial year.

Prior to the adoption of the law (decision) on the budget for the next financial year and planning period and prior to approval in accordance with it, the main managers of budget expenditures, the chief administrators of sources of financing the budget deficit of budget appropriations, limits of budget obligations, operations on the relevant analytical accounts for authorizing budget expenditures of the second year , following the next, are not reflected.

If the financial authority approves the main managers of budgetary funds, the chief administrators of sources of financing the budget deficit of budgetary appropriations, the limits of budgetary obligations by group codes, articles of KOSGU, their detailing by the corresponding codes of articles, sub-articles of KOSGU is carried out by the main managers (managers, recipients) of budgetary funds, chief administrators (administrators) of the sources of financing the budget deficit, reflecting the debit and credit turnover of the corresponding analytical account for authorizing budget expenditures.

Budgetary accounting of transactions with budgetary appropriations, limits of budgetary obligations, approved budget assignments for income-generating activities and obligations assumed by institutions is carried out on the basis of primary documents (accounting documents) established by the financial body of the relevant budget with reflection of correspondence on the corresponding accounts for authorizing budget expenditures.

MAIN BUDGET ACCOUNTS USED BY FO (BODY ORGANIZING BUDGET IMPLEMENTATION) AND FC (BODY CARRYING OUT CASH SERVICE BUDGET EXECUTION) (INSTRUCTION 162H)

FD	FC
№	Name	№	Name
Section 2 of the Chart of Accounts "Financial Assets"
		203.01	Means of income distributed between budgets
202.11	Funds on budget accounts in rubles in the FC body	203.12	Budget funds on the accounts of the body providing cash services for budget execution
202.12	Funds on the budget accounts in the FC body on the way	203.20	Funds on the accounts of the body providing cash services for the execution of the budget in transit
202.13	Funds on budget accounts in foreign currency in the FC body
		203.32	budget funds on accounts for cash payments
211.00		211.00	Internal settlements on receipts
212.00		212.00	Disposal internal settlements
Section 3 of the Chart of Accounts "Liabilities"
		306.00	Cash payout settlements
		307.12	Settlements on budget operations on the accounts of the body providing cash services for budget execution
308.00	Internal settlements on receipts	308.00	Internal settlements on receipts
309.00	Disposal internal settlements	309.00	Disposal internal settlements
Section 4 of the Chart of Accounts "Financial result"
402.10	Result on cash services of the budget account by receipts
402.20	Result for cash services of the budget for payments
402.30	Result of previous reporting periods	402.30	The result of previous reporting periods on cash execution of the budget

BASIC WIRES USED FO AND FC (INSTRUCTION 162H)

Figure 1. Scheme of cash flow between settlement accounts

Table 2. Deciphering operations on the movement of funds between accounts

FD	FC
	X		203.01.510 - 402.10.100
	X		402.10.100 - 203.01.610
	X		=2
	X		=1
	202.11.510 - 402.10.100		203.12.510 - 307.12.000
	402.10.100 - 202.11.610		307.12.000 - 203.12.610
	402.20.200 - 202.11.610		=6
	202.11.610 - 402.10.xxx		=5
	=7		=7
	=8		=8
	X		203.32.510 - 306.00.730
	X		306.00.830 - 203.32.610
	X		=12
	X		=11

FI authorization transactions (not reflected in the FI balance sheet)

* Operations that are used only when there is an RBS link in the GRBS-RBS-PBS chain are marked in gray

the name of the operation	Debit account	Credit account
Account code	CI code	Account code	CI code
Amounts of budget appropriations approved and completed by the GRBS (SAIF) in accordance with the consolidated budget schedule	503.09		503.01
503.01		503.02
Amounts of budget allocations transferred by the PBS (AIF) in accordance with the budget lists of the GRBS (SAIF), RBS	503.02		503.03
Amounts of budget appropriations transferred to the RBS in accordance with the budgetary schedules of the GRBS	503.02		503.02
Amounts of budget allocations transferred to the RBS, PBS in accordance with the budget lists of the GRBS, RBS	503.02		503.02
503.02		503.03
Detailing of the PBS indicators of the budget allocations brought to it according to the relevant codes of articles, sub-articles of KOSGU	503.03		503.03
Amounts of budgetary appropriations, detailed according to the corresponding codes of articles, sub-items of KOSGU and transferred by PBS (AIF) in accordance with the budgetary lists of GRBS (SAIF), RBS	503.02		503.02
503.02		503.03
Amounts of budget appropriations, detailed according to the corresponding codes of articles, sub-items of KOSGU and transferred to the RBS, PBS in accordance with the budget lists of the GRBS, RBS	503.02		503.02
503.02		503.02
503.02		503.03
Amounts of budget appropriations approved and completed by the GRBS (SAIF) in accordance with the consolidated budget schedule and transferred by the PBS (AIF) in accordance with the budget schedules of the GRBS (SAIF)	503.09		503.01
503.01		503.02
503.02		503.03
Amounts of budget appropriations approved and completed by the GRBS (SAIF) in accordance with the consolidated budget schedule and transferred to the RBS, PBS (AIF) in accordance with the budget schedules of the GRBS, RBS	503.09		503.01
503.01		503.02
503.02		503.02
503.02		503.03
Amounts of budget appropriations, detailed according to the corresponding codes of articles, sub-items of KOSGU and transferred to the RBS in accordance with the budget lists of the GRBS	503.02		503.02
503.02		503.02
Amounts of limits of budgetary obligations approved and brought to the attention of the GRBS	501.09		501.01
501.01		501.02
Amounts of limits of budgetary obligations transferred by PBS	501.02		501.03
Amounts of Limits of Budget Obligations Transferred to RBS	501.02		501.02
Amounts of limits on budget obligations transferred to RBS, PBS	501.02		501.02
501.02		501.03
Detailing of the PBS indicators of the limits of budget obligations brought to it for the corresponding codes of articles, sub-articles of KOSGU	501.03		501.03
Amounts of limits of budgetary obligations, detailed by the corresponding codes of articles, sub-articles of KOSGU and transferred by CBS	501.02		501.02
501.02		501.03
Amounts of limits of budget obligations, detailed by the corresponding codes of articles, sub-items of KOSGU and transferred to RBS, PBS	501.02		501.02
501.02		501.02
501.02		501.03
Amounts of limits of budgetary obligations approved and brought to the attention of the GRBS and transferred to the CBS	501.09		501.01
501.01		501.02
501.02		501.03
Amounts of limits of budgetary obligations approved and completed by the GRBS, transferred to the RBS, PBS	501.09		501.01
501.01		501.02
501.02		501.02
501.02		501.03
Amounts of limits of budgetary obligations, detailed by GRBS according to the corresponding codes of articles, sub-items of KOSGU and transferred to RBS	501.02		501.02
501.02		501.02
Amounts of budgetary appropriations and limits of budgetary obligations approved and brought to the attention of the GRBS	503.09		503.01
503.01		503.02
501.09		501.01
501.01		501.02
Amounts of budgetary appropriations and limits of budgetary obligations transferred by the PBS	503.02		503.03
501.02		501.03
Amounts of budget appropriations and limits of budget obligations transferred to RBS	503.02		503.02
501.02		501.02
Amounts of budget appropriations and limits of budget obligations transferred to the RBS, PBS	503.02		503.02
503.02		503.03
501.02		501.02
501.02		501.03
Detailing of the PBS indicators of the budget allocations brought to it and the limits of budget obligations for the relevant codes of articles, sub-articles of KOSGU	503.03		503.03
501.03		501.03
Amounts of budgetary appropriations and limits of budgetary obligations, detailed according to the corresponding codes of articles, sub-items of KOSGU and transferred by PBS	503.02		503.02
503.02		503.03
501.02		501.02
501.02		501.03
Amounts of budgetary appropriations and limits of budgetary obligations detailed according to the corresponding codes of articles, sub-articles of KOSGU and transferred to RBS, PBS	503.02		503.02
503.02		503.02
503.02		503.03
501.02		501.02
501.02		501.02
501.02		501.03
Amounts of budgetary appropriations and limits of budgetary obligations approved and completed by the GRBS, transferred by the CBS	503.09		503.01
503.01		503.02
503.02		503.03
501.09		501.01
501.01		501.02
501.02		501.03
Amounts of budgetary appropriations and limits of budgetary obligations approved and finalized by the GRBS, transferred to the RBS, PBS	503.09		503.01
503.01		503.02
503.02		503.02
503.02		503.03
501.09		501.01
501.01		501.02
501.02		501.02
501.02		501.03
Amounts of budget appropriations and limits of budget obligations, detailed by the GRBS according to the corresponding codes of articles, sub-items of KOSGU and transferred to RBS	503.02		503.02
503.02		503.02
501.02		501.02
501.02		501.02
Amounts of expenses (payments) approved by the estimate of income and expenses (plan of financial and economic activity)	504.00		506.00

ACCOUNTING OF SERVICE OPERATIONS FOR BUDGETARY AND AUTONOMOUS INSTITUTIONS

In addition to the operations of the body organizing the execution of the budget, the financial body may record the operations of the body providing cash services to budgetary and autonomous institutions. These operations are taken into account by the financial authority in the case when account 40601/40701 is opened by the financial institution, personal accounts and separate personal accounts of budgetary and autonomous institutions are opened and maintained by the financial authority. Figure No. 2 shows a diagram of the main accounting entries when reflecting operations for financing and cash services of budgetary institutions. For autonomous institutions and other organizations, the operations will be similar, but instead of accounts 307.13 and 203.13, accounting should be carried out on accounts 307.14, 307.15 and 203.14, 203.15, respectively.

Figure No. 2 - Scheme of the main operations for servicing budgetary institutions

The list of operations for cash services of budgetary and autonomous institutions includes the following main groups of operations:

· Cash servicing of operations with funds of budgetary and autonomous institutions, other organizations:

§ Receipts of funds to the account for servicing the BE / AU;

§ Disposal of funds from the account for servicing the BU / AU;

§ Non-banking transactions with funds on the account for servicing BU / AU.

· Payments and cash refunds at the expense of BU / AU:

§ Receipts of funds to accounts for the payment of cash BU / AU;

§ Disposal of funds from accounts for cash payment BU / AU.

Write-off financial results for cash services BU/AU at the end of the year.

· Balances at the beginning of the year on BU/AU accounts.

THE MECHANISM OF AUTOMATIC FORMATION OF ACCOUNTING RECORDS IN AS "BUDGET"

Accounting records are not stored in the system database - they are generated automatically based on the data of primary documents entered by the user. The mechanism for the formation of accounting records in AS "Budget" is the same for all blocks of the system. In the budget accounting system of AS "Budget", in accordance with the Instructions for Budget Accounting, an accounting entry is determined by:

· The date of the accounting entry is determined by the value of the Date of acceptance (Date of posting) field of the corresponding input interface;

· The code of the type of activity is determined by the value of the field Type of funds;

· The code of the budget accounting account in the accounting of the financial body and/or the body providing cash services, the economic classification codes for the debit and credit of the accounting entry, which are different for the balances of the financial body and the treasury, determine the value of the Operation field;

· Cheats budget classification in the debit account or in the credit account, determine the values ​​of the budget classification fields in the input interface (the Classification field, for transfer operations - the fields of direct and corresponding classification);

· Classification codes of budget balances (code of the main administrator, group, subgroup, article and type of source of financing budget deficits) in the debit account or in the credit account determines the value associated with the corresponding budget account in the Sources of internal and external funding fields of the RM Budget Accounts interface System settings ;

· The amount of the accounting entry is determined by the value of the Amount field (or, depending on the data entry interface, the value of the Credit field or the Debit field).

Based on the results of posting documents in the primary interfaces, the system generates accounting entries of the following type.

The scheme of automatic formation of accounting records is shown in Figure 3.

All accounting records in the interfaces are formed according to a single principle, which is determined by the value of the Operation field. The features of the formation of each operation are indicated in the details of the interface of the Operations Directory RM Directories. In the Debit BC Source and Credit BC Source fields of this interface, conditions are set for filling in the BC Code values ​​in the accounting entry. The procedure for checking these conditions is shown in table 3. In the Source of activity field, the condition for filling in the 18th category of the debit account and the credit account of the transaction is determined. The order of its verification is shown in Table 4.

Rice. 3. Scheme of automatic formation of accounting records in AS "Budget"

Table 3. The procedure for checking the conditions when forming the values ​​of the fields "BC Code" and "EC Code" of the accounting record

The value of the field "Source bookmaker"	The value of the field "BK code"	Value of the CI Code field
Default		In accordance with the algorithm for generating an accounting entry in the data entry interface
Absent	Zero budget classification code
Straight		Direct economic classification codes for data entry interface for cash transactions. Debit Economic Classification Codes for Data Entry Interface for Non-Cash Transactions
Corresponding	Credit budget classification codes for data entry interface for non-cash transactions	Credit economic classification codes for data entry interface for non-cash transactions
Fund balances	Classification codes of budget balances associated with the budget account, specified in the Sources of internal and external financing field (the RM Budget Account interface System Settings)	Economic classification codes corresponding to the transaction code in the Transaction Reference interface (fields Debit Account or Credit Account, respectively)
Direct without EC	Direct budget classification codes for the data entry interface (revenue, expense, source) for cash transactions. Debit Budget Classification Codes for Data Entry Interface for Non-Cash Transactions	Zero economic classification value
Direct, KVSR only	Codes of the direct budgetary classification of the KVSR of the data entry interface. The remaining digits of the classification are replaced by zeros. Debit Budget Classification Codes for Data Entry Interface for Non-Cash Transactions	Economic classification codes corresponding to the transaction code in the Transaction Reference interface (fields Debit Account or Credit Account, respectively)

Table 4. The procedure for checking the conditions when forming the value of the fields "VD Code" of the accounting record

In each interface, to facilitate the work of users in the program and prevent data entry errors during automatic generation of postings, the following principles are used:

Automatic limitation of operations available for selection in the Interface operation field (automatic filtering):

· The list of accounting operations is limited depending on the interface in which the accounting entry is generated. In the interface Correspondence of operations to interfaces of the RM System settings, you can set the correspondence between the interfaces and the accounting operations that can be carried out in them. Subsequently, when working in the input interface, in the Operation field, only the operations assigned to this interface will be available for selection.

· The list of accounting operations is limited depending on the KOSGU code specified in the input interface in the ECR, ECD, ECI fields. Those. from all transactions associated with the interface, transactions with the economic classification specified in the interface are selected, as well as transactions with a generalized KOSGU code of the form X00 (for example, for the direct economic classification code 251, transactions with the KOSGU code 200, 251 will be selected in the list of accounting entries). Such an implementation allows, in the absence of an accounting entry in the Directory of operations with the same KOSGU code specified in the input interface, to be able to select an accounting entry with a generalization code.

· According to the KOSGU code, operations on account 402.XX are additionally limited. If the KOSGU code is specified in the primary interface in the range "200-299", "300-399", "500-599", "800-899" (the code for which payments from the budget are reflected), then only operations, in the correspondence of postings of which there are accounts of the type 402.2X. If the value of KOSGU in the document does not belong to any of the listed ones, then only transactions are reflected in the modal reference book of operations, in the correspondence of which there are accounts of the type 402.1X.

· The list of accounting transactions is limited depending on whether the amount is reflected in the Credit or Debit field of the input interface. If the input interface uses the Amount field, then this restriction does not work. The Credit or Debit fields can be blocked for entry by the administrator in the system settings: depending on what type of interface (“Incoming funds” or “Output of funds”) is set in the interface Correspondence of operations with interfaces of the RM System settings.

· If the budget account is specified in the interface in the FO account field, then the corresponding budget accounting account codes in the treasury accounting and in the FO accounting are automatically determined (fields Account code for the treasury, Account code for the FO of the RM Budget account interface System settings), which also limit the list available operations. For example, if account 203.10 is assigned to the settlement account specified in the primary interface on the Budget Accounts interface, then only operations with accounts in the range 203.10 - 203.19 remain available for selection in the interface. The exception is accounts 202.X1, 202.X2 and 202.X3, for which the value of the fourth digit is not taken into account when filtering. For example, if in the primary interface, in the FI account field, an account is specified, to which the synthetic account 202.11 is associated in the Budget accounts interface in the Account code for FI field, then the modal reference book will reflect operations for which account 202.01 is used in the correspondence of accounts for the FO balance

· The interface does not reflect closed operation codes and codes that have not yet taken effect, i.е. values ​​for which, in the Operations Reference interface, the Close Date field has a value less than the current date or the Effective Date field has a value greater than the current date.

i

The order of filling in the fields to restrict possible transactions can be any, the principles of filtering will work in any order of filling in the fields ECR/ECD/ECI, Debit/Credit, Account FO.

Filling in the budget classification for the debit account and credit account in accordance with the specified conditions.

The rules for filling in the budget classification code in the budget accounting account number when automatically generating accounting entries in AS "Budget" are given in Table 3. The following concepts are used:

"Direct budget classification" - the direct budget classification codes of the interface are assigned to the account, taking into account KOSGU. For transfer transactions, these are the interface debit classification codes.

“Residual budget classification” – the account is associated with classification codes for budget balances: administrator code and source classification type code specified in the Sources of internal and external financing field (the RM Budget Accounts System Settings interface).

"Corresponding budget classification" - the credit classification is associated with the account (for transfer operations, these are interface credit classification codes).

Automatic completion of the 22nd category of the budget accounting account 402.XX for operations on account 402.00, depending on the KOSGU code specified in the interface:

1 – if the value of KOSGU in the input interface document is in the range of 100-199, 400-499, 600-699, 700-799 (KOSGU code for budget receipts operations) or if the Classification Type "Profitable" is selected with zero KOSGU;

2 – if the value of KOSGU is in the range of 200-299, 300-399, 500-599, 800-899 (KOSGU code for payments from the budget) or if the Classification Type "Expenditure" is selected with zero KOSGU.

Reflection of operations for temporary borrowing of funds from subsidies for the fulfillment of a state task with their subsequent reimbursement in the software "1C: Accounting of a state institution 8"

At present, for budgetary and autonomous state institutions, it is becoming more and more urgent to borrow funds from subsidies for the fulfillment of a state task with their subsequent reimbursement. This is due to the fact that public institutions that carry out income-generating activities do not always have their own resources at a certain moment for the timely implementation of their actions (purchase of fixed assets, inventories, payment for services).

When fulfilling obligations at the expense of another source of collateral that differs from the source of financial collateral at the expense of which the obligation was accepted, in accounting in without fail operations to attract (borrow) another source of financial security, at the expense of which the obligation will be fulfilled, are reflected.

Reflection in accounting of these operations on the example of a budgetary institution

The state budgetary institution receives subsidies for the implementation of the state task (KFO 4) and carries out income-generating activities (KFO 2).

During the first quarter, subsidies in the amount of 400,000 rubles were received on the account of the institution, and 170,000 rubles were also received from income-generating activities.

At the beginning of the second quarter, a burning creditor arose in the amount of 200,000 rubles for the services rendered to repair the utility room, accrued from funds from income-generating activities.

According to the decision, temporary borrowing of funds from subsidies for the implementation of the state task was made with their subsequent reimbursement.

Thus, if this is a temporary borrowing of funds, then it should be reflected using account 304 06 “Settlements with other creditors”.

According to the Instructions for the application of the chart of accounts for accounting of budgetary institutions (approved by order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n) in new edition, Table 1 shows accounting records for reflecting internal borrowing and their implementation in software "1C: Accounting of a state institution 8".

Tab. 1. Reflection of internal borrowing of funds

and their implementation in software "1C: Accounting of a state institution 8"

Temporarily free funds of the subsidy (KFO 4) are used to pay off urgent accounts payable. And upon receipt of proceeds, funds borrowed from another source are reimbursed.

Legality of attracting funds from subsidies for the fulfillment of obligations for income-generating activities

Paragraph 2 of Art. 298 Civil Code of the Russian Federation that the income received by an autonomous institution from the income-generating activities provided for in it shall be at the independent disposal of this institution.

Thus, an autonomous institution has the right to dispose of the received in cash(funds from income-generating activities, funds within the framework of the implementation of the state (municipal) task, other means, etc.).

At the same time, the following shall be provided for in the constituent documents of an autonomous institution. Receipt to a personal (settlement) account opened with the Federal Treasury (financial authority, credit institution), funds, including within the framework of an agreement to fulfill a state (municipal) task, are included in the income of an autonomous institution.

It should be noted that in this case, an autonomous institution has the right to incur obligations at the expense of one source of financial security (for example, through income-generating activities), and fulfill the obligations assumed at the expense of another source of financial security (for example, from funds received as part of the implementation of state (municipal) task), since this institution manages all the funds held by an autonomous institution independently. An autonomous institution also reflects these operations in accounting using account 304 06 “Settlements with other creditors”.

According to part 3.15 of Art. 2 of the Federal Law of November 3, 2006 No. 174-FZ "On Autonomous Institutions", the balances of subsidies provided to an autonomous institution from the corresponding budget of the budgetary system of the Russian Federation for the fulfillment of the state (municipal) task that were not used in the current financial year are used in the next financial year in in accordance with the plan of financial and economic activities of an autonomous institution to achieve the goals for which this institution was created.

In accordance with this, an autonomous institution has the right to spend the balance of subsidies provided to an autonomous institution from the relevant budget of the budgetary system of the Russian Federation for the fulfillment of the state (municipal) task, both for the fulfillment of the state (municipal) task, and for the fulfillment of obligations assumed at the expense of income-generating activities .

Note! On the issue of non-reflection in accounting operations for borrowing funds to fulfill the state (municipal) task for the fulfillment of obligations assumed at the expense of funds from income-generating activities, the following should be noted. Non-reflection in the accounting of the facts of the economic activity of the institution is a violation of the legislation of the Russian Federation on accounting, since it distorts the financial condition of the institution.

The incomes received from various sources by budgetary and autonomous institutions must be reflected in the relevant accounts of accounting. At the same time, in some cases it is not easy to determine the code for the type of financial support (activity) (KFO), and in accounting entries errors occur. In this article, we will consider what income should be reflected using CFA 2.

Types of CFD

According to the rules for the formation of the account structure established by clause 21 of Instruction No. 157n, clause 3 of Instruction No. 174n, clause 3 of Instruction No. 183n, in place of category 18, depending on the type of financial security (activity), the corresponding code (KFO) is affixed:
2 - income-generating activity (institution's own income);
3 - funds in temporary disposal;
4 - subsidies for the implementation of the state (municipal) task;
5 - subsidies for other purposes;
6 - subsidies for the purpose of making capital investments;
7 - funds for compulsory health insurance.

Regulatory document

In accordance with paragraph 4 of Art. 9.2 of Law No. 7-FZ, a budgetary institution has the right, in excess of the established state (municipal) task, as well as in cases specified federal laws, within the established task, perform work, provide services related to its main activities, provided for by its constituent document, in the areas specified in paragraph 1 of Art. 4 of this law, for citizens and legal entities for a fee and on the same conditions for the provision of the same services. The procedure for determining the specified fee is established by the body exercising the functions and powers of the founder, unless otherwise provided by federal law.

Own income

KFO 2 is reflected in:

• proceeds from the provision of paid services (works);
• income from leasing state (municipal) property;
• income from reimbursement of expenses of budgetary (autonomous) institutions, as well as from reimbursement of expenses incurred in connection with the operation of state (municipal) property, enshrined on the right of operational management;
• income from the sale (liquidation) of state (municipal) property;
• fines (penalties, forfeits) received from suppliers (performers, contractors) in case of violation of the terms of contracts (including those subject to execution at the expense of subsidies for the state (municipal) task, targeted subsidies);
• funds received by the contracting authority under Law No. 94-FZ1, including funds received as security for an application for participation in the auction;
• grants and donations, other gratuitous transfers;
• income from damages;
• property acquired for a fee at the expense of own funds, as well as received free of charge.

Both budgetary and autonomous institutions have the right to:

• provide services (perform work) related to the main activity for a fee;
• carry out income-generating activities that serve to achieve the goals for which it was created, and corresponding to the specified goals (but only on condition that such activities are provided for by the constituent documents).

Regulatory document

According to paragraphs. 6 and 7 st. 4 of Law No. 174-FZ, an autonomous institution, at its discretion, has the right to perform work, provide services related to its core business for citizens and legal entities for a fee and on the same conditions for the provision of homogeneous services in the manner established by federal laws. An autonomous institution has the right to carry out other types of activities only in so far as it serves the achievement of the goals for which it was created and corresponds to these goals, provided that such activities are indicated in its constituent documents (charter).

Income from the provision of services (performance of work) is at the independent disposal of the institution (paragraphs 2, 3 of article 298 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), parts 6–7 of article 4 of Law No. 174-FZ2, paragraph 4 of article 9.2 of Law No. 7-FZ3).

The receipt of income from the provision of paid services (performance of work), income from the lease of state (municipal) property, as well as compensation for costs (under a separately concluded agreement for compensation of costs when renting property) is reflected in the accounting of a budgetary (autonomous) institution as follows way:

This procedure is set out in s. 3, 77, 87, 96–97 Instructions No. 183n, paras. 3, 76, 84, 92–93 Instructions No. 174n.

Remember

Incomes from the provision of services (performance of work) are at the independent disposal of the institution.

Sale of property

Incomes from the sale of property (including waste from liquidation) are at the independent disposal of the institution (accounted for in KFO 2).

This rule is also used in relation to income received from the sale of fixed assets - immovable and especially valuable movable property, if the owner's consent to their sale is obtained (paragraphs 2, 3 of article 298 of the Civil Code of the Russian Federation, article 41 of the Budget Code of the Russian Federation ( hereinafter referred to as the RF BC), letter of the Ministry of Finance of Russia dated May 15, 2012 No. 02-13-06/1714).

In the accounting of a budgetary (autonomous) institution, income from the sale of fixed assets is reflected as follows:

This procedure is set out in s. 3, 96–97, 178 Instructions No. 183n, paras. 3, 92–93, 150 Instructions No. 174n.

Violation of treaties

Fines (penalties, forfeits) received from suppliers (performers, contractors) in case of violation of the terms of contracts at the independent disposal of the institution are subject to reflection on personal accounts under codes 20, 30 as cash from other income-generating activities (KFO 2). Such a conclusion is contained in the letters of the Ministry of Finance of Russia dated 09.10.2012 No. 02-04-12/4178, dated 20.09.2012 No. 02-06-10/3831 and dated 18.09.2012 No. 02-06-10/3788.

The budget institution entered into an agreement with CJSC Rassvet for overhaul educational building in the amount of 1,000,000 rubles. The institution pays the costs under the contract at the expense of the targeted subsidy. The deadline for performing work under the contract is 31.06.2013. The terms of the contract provide for a penalty for violation of the delivery time (in the amount of 1/300 of the refinancing rate). The contract also provides that payments can be reduced by the amount of the penalty (fine, penalties). The contractor completed the work only by 07/12/2013. The refinancing rate is 8%. The amount of the penalty amounted to 3200 rubles. (1,000,000 rubles × 12 days × 1/300 × 8%).

In July, the accountant made the following accounting entries:
1) Debit 5,401 20,225 - Credit 5,302 25,730 - 1,000,000 rubles. - reflected the actual costs of major repairs;
2) Debit 2,205 41,560 - Credit 2,401 10,140 - 3200 rubles - a penalty was presented to the contractor for violation of the terms of the work contract;
3) Debit 5,302 25,830 - Credit 5,201 11,610 - 996,800 rubles. (1,000,000 rubles - 3,200 rubles) - the payment under the contract was transferred minus the amount of the penalty;
4) Credit 18 (code 225 KOSGU) - 996,800 rubles. - reflected the disposal of funds from the account of the institution;
5) Debit 5 302 25 830 - Credit 5 304 06 730 - 3200 rubles. - reflects the termination of counterclaims by offset;
6) Debit 2 304 06 830 - Credit 2 205 41 660 - 3200 rubles. - reflects the income from the collection of the amount of the penalty from the supplier by offsetting counterclaims;
7) Debit 5 304 06 830 - Credit 5 201 11 610 - 3200 rubles. - reflected the transfer of funds from the personal account under code 21 to code 20 on the basis of the Certificate (f. 0504833);
8) Credit 18 (code 225 KOSGU) - 3200 rubles. - reflected the disposal of funds from the account of the institution;
9) Debit 2 201 11 510 - Credit 2 304 06 730 - 3200 rubles. - reflected the receipt of funds to the personal account under code 20 on the basis of the Certificate (f. 0504833);
10) Debit 17 (code 140 KOSGU) - 3200 rubles. - reflected the receipt of funds to the account of the institution.

Application security

The funds received as security for the application for participation in the auction, in the event that the participant in the placement of the order evades the conclusion of the contract, remain at the disposal of the institution (part 5 of article 21, part 9, 12 of article 25, part 10 of article 26 , parts 3, 4 and 5 of article 27, part 12 of article 28, parts 2 and 5 of article 29 of Law No. 94-FZ).

Such funds are transferred from KFO 3 "Funds in temporary disposal" to KFO 2 with the following accounting entries:

This order follows from 72, 93, 94 Instructions No. 174n, paras. 72, 96, 97 Instructions No. 183n.

Remember

According to the letter of the Ministry of Finance of Russia dated March 25, 2013 No. 02-06-07 / 9374, if the contract concluded under the CFR 5 and 6 was paid minus a fine (forfeit, penalties), the amount of penalties remaining on a separate personal account with code 21 (31) are subject to transfer to a personal account with code 20 (30).

Free transfers

Receipt of grants, donations and other gratuitous receipts in monetary form reflected in KFO 2 by the following accounting entries:

This procedure is set out in s. 3, 72, 96–97 Instructions No. 183n, paras. 3, 72, 92–93 Instructions No. 174n.

Remember

If the damage occurred on property acquired at the expense of CFR 4 or 5, then the institution does not have the obligation to transfer funds received as compensation to the budget income.

Such funds come at the independent disposal of the institution, are subject to direction for the purposes provided for by the plan of financial and economic activity.

Compensation for damage

Incomes from damages for identified shortfalls are at the independent disposal of the institution, are reflected in the KFO 2 by the following accounting entries:

This procedure is set out in s. 37, 109, 114–115, 145 Instructions No. 174n, paras. 37, 112, 117–118, 173 of Instruction No. 183n, clause 2.1.2 of the Procedure approved by Order No. 7n of the Treasury of Russia dated 07.10.2008 “On the procedure for opening and maintaining personal accounts by the Federal Treasury and its territorial bodies”.

Acquisition of property

Property acquired at its own expense, as well as received free of charge, comes to the independent disposal of the institution, with the exception of real estate and especially valuable property acquired through income-generating activities before changing its type (paragraphs 2, 3 of article 298 of the Civil Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 18, 2012 No. 02-06-07 / 3798).

Remember

The choice of KFO in accounting for operations to acquire property from several sources depends on the activity in which it is planned to use such property (if in income-generating activities - KFO 2, when fulfilling a state (municipal) task - KFO 4).

The property used in the performance of the state (municipal) task is not always taken into account at KFO 4. It can also be taken into account at KFO 2, including as especially valuable.

Fixed assets (intangible assets) that were acquired under KFO 5 should be taken into account under KFO 4. Inventories that are not particularly valuable property can be capitalized, including under KFO 4 and KFO 5. Such rules are explained in paragraph 2.4 of the letter of the Russian Treasury No. 42-7.4-05/2.1-730 of December 21, 2012, annex to the letter of the Russian Ministry of Finance of September 18, 2012 No. 02-06-07/3798.

Inventory - especially valuable property acquired at the expense of CFR 5 and intended for use in the performance of a state (municipal) task, must be credited to CFR 4 (letter of the Ministry of Finance of Russia dated September 18, 2012 No. 02-06-07 / 3798). Property acquired at the expense of CFA 5 and accounted for at CFA 4 (including especially valuable property) can be transferred to CFA 2 if a decision is made to use it only within the framework of income-generating activities.

Remember

Property acquired at the expense of several CFAs must be credited to one CFA.

S. S. Velizhanskaya Deputy Chief Accountant of the Federal Budgetary Health Institution "Center for Hygiene and Epidemiology in the Sverdlovsk Region in the Oktyabrsky and Kirovsky Districts of Yekaterinburg"
Journal "Handbook of the Economist" No. 5 for 2015

We distribute the funds received by budget classification codes:

• for the salaries of full-time employees directly involved in budgetary activities - KOSGU 211;
• for accrual for salary payments - KOSGU 213;
• for communication services - KOSGU 221;
• for utilities - KOSGU 223;
• for rent for the use of property - KOSGU 224;
• for property tax - ECR 290.

Simultaneously with the receipt of subsidies to account 4.201.11.510, an entry is made on the Debit of the off-balance account 17.01 (KFO 4).

Let's analyze the compliance of cash expenditures with approved planned assignments based on a fragment of the Institution's Commitment Report.

It follows from this report that the planned appointments (subsidies received) were used in full in cash execution. Note: underused allocated funds at the end of the year will have to be returned to the main manager. Therefore, it is necessary to analyze and use funding for its intended purpose and in full.

For example, in our case, 2,171,080 rubles were financed for accruals for payroll payments. If the cash execution is a smaller amount, for example, 2,141,080 rubles, then the underused amount is 30,000 rubles. will need to be returned to the chief administrator, who, in turn, will return the funds to the budget. For this purpose, a posting will be drawn up in a budgetary institution:

Debit of account 4.304.04.213 Credit of account 4.201.11.610 - 30,000 rubles. - the amount of unused funds is listed.

Estimated appointments must also be fulfilled both in actual execution in full, and for the intended purpose in the context of economic classification codes. To analyze the completeness of the execution of planned assignments in the actual execution of expenses, we will use the data presented in Table. 1.

Table 1. Data for the analysis of the completeness of the execution of planned assignments in the actual execution of expenses for 2014, rub.
expenditures		Approved planned appointments according to the estimate	Actual execution of expenses	Underused
Wage
Payroll accruals
Communication services
Public utilities
other expenses
Total		11 139 600	11 139 600

As you can see, the actual costs are fully consistent with the cash. This is the peculiarity of accounting for budgetary activities. Financing within the framework of budget allocations is allocated for one year, so it must be completely closed both in cash and in actual performance. What does it mean?

1. The institution must accrue and issue wages to employees at the end of the year in December. Accounts payable are not allowed. Here it is important to preliminarily make an interim calculation of wages and determine whether the allocated budget funds are enough within the framework of the funding received for sub-article 211 of the CEC. When planning, tariff lists are compiled on the basis of the staff list of the main employees according to the budget. If there is a partial lack of budgetary funds during accrual, then some payments will have to be accrued and made at the expense of extra-budgetary earned funds.

2. We also analyze the funding allocated for payroll accruals for sub-article KEK 213. Insurance premiums must be accrued and fully transferred to off-budget funds also in December. Accounts payable are not allowed.

Using the data in Table. 2, analyze the actual costs.

Table 2. Analysis of the balance of actual expenses for 11 months of 2014, rub.
		Plan 2013	Fact for 11 months of 2013	Remainder
Actual expenses
Wage
Payroll accruals

Thus, for December it is necessary to accrue wages to employees at the expense of budgetary funds in the amount of 612,035 rubles. and accruals on payroll payments in the amount of 184,833 RUB. and thereby fulfill planned appointments in full.

3. When working with suppliers, you should also use funding within the budget classification, both in cash and in actual execution. So, 274,200 rubles were allocated for sub-item KEK 223. (see Table 1). The same amount should be accrued on the basis of documents and transferred to suppliers for the provided utilities. The rest of the utility bills are paid from funds from entrepreneurial activity. Accounts payable on budgetary activities are not allowed.

Note!

Obligations assumed by a budgetary institution financed from the federal budget, in excess of the approved planned appointments, are not paid.

Liabilities for the lease of property, utilities, which are subject to execution at the expense of the federal budget, are accounted for in the prescribed manner through the body of the federal treasury. At the same time, in the event that a budgetary institution violates the procedure established by the Government of the Russian Federation for accounting for obligations to be fulfilled at the expense of budget funds, the territorial body of the federal treasury has the right to suspend payment of expenses.

In order to ensure the normal operation of a budgetary institution and its observance of settlement discipline, its financing (allocation of funds for wages, for settlements with suppliers for services rendered, material values.) should be carried out in a timely and continuous manner. Therefore, when analyzing financing, the timing of the transfer of funds from institutions is compared with the timing of individual settlement transactions, and the number, duration and frequency of untimely allocation of funds are established.

In addition, it is important to analyze and compare the need for budgetary funds based on the calculated data (what the institution plans for the coming year and puts in the estimate) and the actually approved planned assignments according to the estimate (Table 3).

Table 3. Analysis of the provision of the institution with financial resources for 2014, rub.
Cost allocation	KOSGU	Scheduled according to the estimate for budgetary activity based on calculations	Actually approved and funded rovano	Underfunding rovano
Wage
Payroll accrual
Other payments
Communication services
Transport services
Public utilities
Other services
Increasing the cost of materials
other expenses
Total		13 959 600	11 139 600	2 820 000

From the data in Table. 3 it follows that appropriations in the amount of 11,139,600 rubles were actually approved and received. when calculating the need for budgetary funds to fulfill the state task in the amount of 13,959,600 rubles, that is, 2,820,000 rubles are underfunded.

The institution is forced to cover the expenses for the budgetary type of activity at the expense of its own earned funds (entrepreneurial activity)

Funds received in addition to the budget are included in the estimate of extrabudgetary funds. outside budget funds called income generated as a result of activities for the provision of paid services to the population. Incomes received from entrepreneurial activity are spent strictly for the intended purpose in accordance with the estimate of income and expenses for extra-budgetary funds. The expenditure part of the estimate provides for the planned costs for this activity with their distribution by budget classification items.

The tasks of analyzing the execution of the estimate of extrabudgetary funds:

• analysis of performance indicators for each specific extrabudgetary fund;
• analysis of the compliance of the amounts of income received with the amounts of expenses incurred;
• analysis of compliance with budgetary and financial discipline according to estimates of extrabudgetary funds;
• development of measures aimed at improving the efficiency of the use of funds, as well as production and economic activities for the provision of paid services.

Let us analyze the receipt of extrabudgetary funds for 3 years (Table 4).

Table 4. Analysis of the sources of extrabudgetary funds for 3 years, rub.
Index		2012.	2013.	2014.
Income from the provision of paid services
Other other income
Total		16 980 300,00	17 566 160,00	18 146 157,42

From table 4 it follows that the main source of extrabudgetary funds is payment for sanitary and epidemiological services under contracts with legal entities and individuals on a paid basis. Income is planned according to an estimate of extrabudgetary funds on the basis of established survey standards, tariffs and prices for each type of service, for departments and for the institution as a whole. When planning income, attention should be paid to the clarity of planning in areas of research. The amount of income depends on the volume and range of services. Therefore, if there is a need to increase income (with underfunding from budgetary funds), the institution should increase the volume of paid services performed and expand their range (for example, by introducing new survey methods).

In view of the above, it is very important operational analysis receipt of funds for the provision of paid services to a personal account with the Federal Treasury. On a daily basis, you should track the transfer of funds from customers by income codes.

Note!

If the payer did not indicate the income code 00000000000000000130 for crediting funds, the Treasury will attribute such receipts to unclassified income 000000000000000000180 as other income without the right to spend these funds.

Therefore, the institution on a daily basis must make notifications in which the income code 00000000000000000130 is confirmed in SUFD. The Treasury, after clarification, credits other income to those classified with the right to spend.

On a weekly basis, they analyze and compare with the income plan the receipt of funds from clients for the services rendered by structural divisions. To do this, in the 1C: 8.2 program, it is necessary to create a register of issued invoices for each department (structural unit) - set a certain period and select payment of invoices and sales for this period. We save the generated debt file in the Excel program and transfer it to structural divisions. In this register, you can see the status of the account - whether it was paid or not, work was done on this account or not.

This register allows you to analyze, on the one hand, the debt of customers - clients of the institution for payment for already rendered sanitary and epidemiological services, on the other hand - the debt of the institution to clients if the clients have already paid, but the work has not yet been completed. Such operational analysis allows you to effectively control the accounts receivable and accounts payable when working with customers, accordingly, timely collect payment for the already completed work. At the same time, of course, it is necessary to perform paid services and works on time.

Since the institution uses the accrual method in its accounting policy, income is formed not by payment, but by work performed, which is confirmed by an act of work performed, signed bilaterally. Income is recorded on account 2.401.10.130.

The actual cost analysis includes:

• comparison of actual expenses in the context of budget economic classification codes with estimated assignments, if necessary, timely adjustment of extra-budgetary estimates and its further approval;
• control of the use of expenses strictly for the intended purpose. For example, to pay utilities funds must be used according to the economic classification code 223 within the framework of estimated appointments;
• comparing the expenses of the institution with its income, since the main condition for financial stability is the excess of income over expenses, the correct distribution of income and the rational use of funds;

• comparison of actual expenses with cash expenses by articles and sub-items of the budget economic classification and the validity of their discrepancy.

Using the data presented in table. 5, we compare the income of the institution with its actual expenses.

Table 5. Analysis of the execution of estimated appointments (actual expenses for entrepreneurial activity) for 2014, rub.
Cost allocation	KOSGU	Planned according to the estimate for the enterprise telskoe activity on the basis of calculations	Actual expenses for business body's activities	Deviation
Wage
Payroll accruals
Other payments
Communication services
Transport services
Public utilities
Rent for the use of property
Other services
Pensions, benefits
Depreciation expenses
Write-off of materials
other expenses
Total		17 341 717,70	16 083 462,42	1 258 255,28

In accounting, the excess of income over expenses for 2014 is:

RUB 18,146,157.42 (see Table 4) - 16,083,462.42 rubles. = 2,062,695 rubles.

The income tax expenses will amount to 15,948,230.42 rubles, hence the income tax for the year is 439,585.40 rubles. (Tables 6 and 7, respectively).

One of the important indicators of economic efficiency in the analysis financial activities organizations - profitability. For numerical evaluation, apply profitability ratio.

Let's determine the profitability of products for our example (for this net profit divide by the cost, multiply the result by 100%):

(RUB 2,197,927.00 - RUB 439,585.40) / RUB 15,948,230.42 x 100% = 11.02%.

For healthcare institutions, the approximate rate of return, according to statistical data, is 9-15%. As you can see, the institution in question meets these requirements.

In the process of analysis, it is necessary to pay attention to the ratio of income and expenses. If the income plan is overfulfilled at the same actual expenses of the institution, it is advisable to spend these funds during the financial year on the purchase of fixed assets (instruments, laboratory equipment) to replace old and obsolete ones (note: if their cost is up to 40,000 rubles per unit, then this amount will be immediately charged to actual expenses). It is also advisable to make repairs to premises that need it during the year - these costs will also be charged to actual expenses. Thus will be reduced the tax base on income tax.

For entrepreneurial activity, it is necessary to compare cash expenses with estimated appointments (an example is presented in Table 8). Cash execution of estimated appointments- is the issuance of money from a personal account. If the expenses for some sub-item exceed the planned assignments, then the Treasury will not let the cash application for this sub-item pass, that is, the fact should not be more than the plan.

Table 8. Analysis of planned estimated appointments in cash execution for 2014 (entrepreneurial activity, rubles)
Name of indicator	Line code	Expense type code (retirements)	Appointments approved for 2014	Accepted				Fulfilled monetary obligations	Not fulfilled
				spending commitments		monetary obligations			commitments made	accepted monetary obligations
				Total		Total	of which in excess of the approved planned appointments
1. Obligations for expenses (payments), total
Wage
Other payments
Payroll accruals
Communication services
Transport services
Public utilities
Works, property maintenance services
Other works, services
Pensions, benefits
other expenses
Increase in the value of fixed assets
Increase in the cost of inventories
Total			18 293 876	18 293 872,6		18 227 716,5		18 227 716,50	66 156,10

It follows from the table that the costs planned according to the estimate correspond to cash costs. During the financial year, the estimate for entrepreneurial activity can be adjusted, the main thing is not to forget to approve it with the main manager.

Cash expenses- these are payments in cash or by non-cash transfers in the form of cash applications through a personal account with the Federal Treasury. The task of accounting for cash expenditures is control over the targeted spending of funds in accordance with estimated appointments. Accounting for cash expenses is carried out according to economic classification codes, therefore, in the primary documents for debiting money from a personal account, the expense code must be indicated. If an error was made during the formation of an application for cash expenditure (an incorrect economic classification code was specified), it is necessary to send a notification to the SUFD indicating the transfer from the incorrect code to the correct one.

Cash expenses must be correlated with actual expenses, the reasons for the deviation should be identified. For example, if wages have been accrued but not yet issued, actual expenses will be more than cash expenses; the institution paid for the materials (chemical reagents), the reagents were received, registered, but not yet used up - here the cash costs are more than the actual ones.

cash method is a reflection of income and expenses at the time of receipt of funds. Actual expenses are recorded at the time of their determination, these are expenses confirmed primary documents. Recovery of cash expenses for the previous year is reflected in accounting as income.

In addition, in order to organize the finances of a budgetary institution, it is important to analyze the state of the personal account, the flow of funds (both budgetary and non-budgetary), and to prevent cash gaps. Funds are transferred to a single personal account with the federal treasury, so the balance of funds at the end of the day (month) for budgetary and business activities must be analyze separately, forming balance sheets for accounts 4.201.11.510 and 2.201.11.510, respectively. Analysis of the state of the personal account will help to avoid problems associated with the provision of funds for the payment of wages, the transfer of taxes and insurance premiums to off-budget funds, the acquisition of inventories, payment of utilities and other expenses of the institution.

KOSGU - Classification of operations of the general government sector.

SUFD is a remote financial document management system in which clients carry out operations with documents in real time, with confirmation of the status of their processing.