Before characterizing accounting in state institutions in 2019, we will consider the concept of this type of state institutions. This is a separate type of state and municipal organizations created to carry out state tasks and municipal tasks or to carry out the functions of government bodies, financed from the appropriate budget on the basis of the budget estimate.

Legal regulation

Rules for organizing and maintaining accounting in state institutions in 2019, the following are regulated:

• Law No. 402-FZ regarding the key issues of accounting organization;
• instructions No. 157n and No. 162n regarding the unified chart of accounts and the rules for its application;
• instruction No. 132n regarding the formation of codes budget classification to reflect operations in the accounting of CU;
• instruction No. 191n regarding the composition and procedure for generating reports in the CU;
• order No. 209n regarding the formation of KOSGU;
• federal accounting standards that regulate industry accounting methods;
• methodological recommendations, letters and explanations of the Ministry of Finance of the Russian Federation and individual departments regarding the settlement of issues related to accounting.

Also, the main system of regulatory accounting can include regional and municipal regulations that establish separate rules for accounting and reporting.

New in budget accounting in 2019 for state institutions

In 2019, almost all current instructions on budget accounting were adjusted. Officials published new order formation of budget classification codes to reflect income and expenditure transactions - Order No. 132n. The general structure of the CSC has been preserved, but there are changes, and there are quite a few of them.

Also, the innovations also affected the current procedure for the formation of KOSGU. Since January 2019, Order No. 209n has been applied. New provisions have added new accounting codes, the names of some old ones have been changed, and some have been completely excluded.

Please note that the changes also affected the Unified Chart of Accounts - instruction No. 162n. For example, officials fixed at the legislative level what accounting transactions should reflect the movement of fixed assets when transferring assets for rent, trust management or gratuitous use.

Read more about these innovations in articles and.

In addition to the adjusted instructions, officials approved five more new federal standards to the existing five, which detailed the accounting procedure in state institutions of the public sector. It is planned to introduce another 20 standards, but the innovations will be phased and completed before 2020.

FSBU 2019 adjusted completely new areas of accounting. Yes, officials

• approved new requirements for accounting policy,
• approved the traffic report Money,
• approved the procedure for determining events after the reporting date,
• characterized the object of accounting - income,
• indicated the impact of changes in foreign exchange rates.

Given these changes, the CU had to adjust the local documents regulating the ways and methods of accounting, that is, update the accounting policy. These changes should have been approved in December 2018. You can check the accounting policy for 2019 for state institutions, innovations - whether all changes are taken into account in the main document, you can in the article.

Authorization of expenses in budget accounting

A distinctive feature of accounting in state-owned institutions is the mandatory authorization of expenses incurred. Such operations are reflected in special accounts of RAS - 0 500 00 000. So, to reflect the obligations of the current period and planned years, account is used. 0 502 00 000 "Liabilities". Note that it is necessary to register transactions only on the basis of documents confirming the fact of acceptance of a specific obligation. The list of such documentation that the organization will use in its activities should be fixed in the accounting policy.

Postings on the authorization of expenses of a public institution in 2019 should be reflected in the context of creditors, contracts and agreements and other analytical indicators that are established for the accounting entity in its accounting policy. Combining and generalizing information bypassing the organization of reliable analytical accounting is unacceptable. The balances on assumed obligations at the end of the reporting year are subject to mandatory re-registration in the next period.

State institution reporting in 2019

As noted above, the composition and procedure for reporting for such organizations is established by Order of the Ministry of Finance No. 191n. The features of compiling budget reporting forms and current forms can be found in the article.

Most of the questions of accountants are related to the preparation of an explanatory note to the annual report of a public institution.

The reporting form consists of five sections:

1. Organizational structure of the subject of budget reporting (BO).
2. The results of the activities of the subject of BO.
3. Analysis of the report on the execution of the budget by the subject of BO.
4. Analysis of indicators of the financial reporting of the subject of BO.
5. Other issues of the activity of the subject of the BO.

Each of the sections of the report contains special tabular forms and textual information - explanations of the annual reporting indicators.

Actual form: explanatory note to the balance sheet of a public institution for 2019

The superior manager has the right to establish additional reporting forms, detailed information and industry requirements for the formation of an explanatory note. Such requirements must be brought to the CU by a separate administrative act.

A government institution is a state (municipal) institution that provides state (municipal) services, performs work and (or) performs state (municipal) functions in order to ensure the implementation of the Russian Federation powers of state authorities (state bodies) or local self-government bodies, financial security whose activities are carried out at the expense of the relevant budget on the basis of the budget estimate (paragraph “e”, paragraph 1, article 13 of Law No. 83-FZ).

State institutions, being non-profit organizations, differ from other types of organizational and legal forms in a number of their inherent features:

The purpose of creation is the implementation of managerial, socio-cultural, scientific and other functions of a non-commercial nature;

The founder of a state-owned institution is the bodies of state administration and bodies of local self-government;

Securing property - on the right operational management;

Sources of financing - means of the relevant budgets of the Russian Federation on the basis of a budget estimate, the volume of which is established on the basis of a state (municipal) task;

A high degree of state regulation of their financial activities and a low level of autonomy in the execution of budget estimates.

The subordination (department) of a state institution is determined by the state or municipal body, which is the main manager of budget funds.

State institutions were created by transforming a budget institution on the basis of a decision of the authorities until 2011, like all participants in the budget process, they were guided by Instruction No. 148n for organizing accounting. Since January 2011, the fundamental documents for the organization of accounting in state institutions are:

Instructions for the use of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation No. 157n dated December 1, 2010 (hereinafter referred to as Instruction No. 157n);

Instructions for the application of the chart of accounts for budget accounting, approved by order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n (hereinafter referred to as Instruction No. 162n).

The synthetic account 010100000 “Fixed Assets”, which is included in Section II “Non-Financial Assets” of Instruction No. 157n, is intended to account for fixed assets used in the course of the activities of a public institution.

Account 010100000 "Fixed Assets" is intended for collecting, registering and summarizing information in monetary terms on the state of fixed assets, as well as on operations related to their disposal (transfer, sale, write-off from balance sheet), receipt (acquisition).

Correspondence of fixed assets and depreciation accounts used in 2010 and 2011 are given in Appendix 3.

According to paragraphs 4, 5 of Instruction No. 162n, three grouping accounts are used to account for transactions with fixed assets in state-owned institutions. Subdivided into several analytical accounts. In this table, we see that the grouping of fixed assets in 2011 began to be carried out by groups of property (real estate of the institution, other movable property of the institution, property - leased items) and types of property corresponding to the classification subsections established by the OKOF. As a result, accounting for fixed assets has become more structured in the order in which they are used.

The reflected groups of fixed assets generally remained unchanged, except for the exclusion from the composition of fixed assets of the analytical account “Jewellery and jewelry”, as a result of which the code of the analytical account “Other fixed assets” changed from 09 to 18, 38, 48.

Instruction No. 157n and Instruction No. 162n did not significantly change anything in the procedure for accounting for transactions with fixed assets, except that since 2011 state-owned institutions, when accounting for fixed assets, must allocate movable and immovable property.

The main distinguishing feature real estate is the need for it state registration in the Unified State Register by the bodies that carry out state registration of rights to real estate and transactions with it. Registration of rights to movable property is not required, except for the cases specified in the Civil Code of the Russian Federation. Along with state registration, special registration or accounting of certain types of immovable property may be carried out.

The procedure for state registration and the grounds for refusal of registration are established in accordance with the Civil Code of the Russian Federation and federal law dated July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with it” (hereinafter - Law No. 122-FZ).

Law No. 122-FZ contains a definition of real estate, but it is not applicable for budget accounting purposes. Law No. 122-FZ refers to the category of real estate objects of non-produced assets, which are reflected in budget accounting separately from fixed assets. At the same time, it must be borne in mind that the general norms and rules of state registration by budgetary institutions are applied on an equal basis with commercial organizations - without any exceptions.

The need to allocate real estate objects (together with vehicles) into a separate group of fixed assets is associated with a special depreciation procedure. In accordance with paragraph 92 of Instruction No. 157n, depreciation is charged on real estate objects when the object is accepted for accounting upon the fact of state registration of rights to real estate objects, provided for by the legislation of the Russian Federation. The allocation of real estate to a separate subgroup of fixed assets necessitated the need to clarify some of the requirements of Instruction No. 157n, which regulate analytical accounting and document flow, mediating the movement of fixed assets.

Also, since 2011, Instruction No. 157n introduced another new item for accounting for fixed assets - these are fixed assets that are the subjects of leasing.

Reflection in the budget accounting of most operations carried out with fixed assets is carried out according to the general methodological principles set forth in Instruction No. 162n.

The tasks of budgetary accounting of fixed assets are:

Proper documentation and timely reflection in the accounting registers of receipt, movement and disposal of fixed assets;

Obtaining data for compiling statistical and financial statements on the availability and movement of fixed assets.

Control of the availability and safety of fixed assets in the places of their operation and financially responsible persons;

Correct, timely depreciation of fixed assets;

Obtaining information for the correct calculation of tax payments;

Control over the correct and efficient use of funds for the reconstruction, modernization and repair of fixed assets, control over their effective use, identification of redundant and unused facilities.

As noted above, state-owned institutions have all the planned this year expenses are reflected in the budget estimate, including the cost of acquiring fixed assets. Institutions can acquire fixed assets at the expense of the limits of budgetary obligations allocated to these institutions, gratuitous receipts and at the expense of funds received from extrabudgetary sources.

The acquisition of a fixed asset at the expense of the allocated limits of budget obligations, like any other non-financial asset, takes place in a public institution in several stages:

1) authorization of expenses;

2) settlements with suppliers and contractors;

3) determination of the belonging of the fixed asset object to the corresponding group according to the Unified Chart of Accounts;

4) formation of initial cost;

5) statement on the balance sheet.

In the accounting of public institutions, authorization transactions are reflected in accordance with the provisions of Section IV "Authorization of expenses" of Instruction No. 162n as follows:

From the main manager of budgetary funds, a state institution receives limits on budgetary obligations for the current financial year for the acquisition of fixed assets;

A government institution concludes agreements (contracts) with a supplier for the acquisition of fixed assets, in accordance with the approved limits;

The institution accepts monetary obligations of the current financial year in accordance with the terms of contracts concluded with suppliers.

The procedure for accounting for settlements with suppliers for the acquisition of fixed assets is almost the same for all types of public institutions. In accordance with paragraph 2 of Art. 55 of the Federal Law of July 21, 2005 No. 94-FZ “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs” the purchase of fixed assets for an amount exceeding the limit set by the Bank of Russia for cash settlements in the Russian Federation (100,000, 00 rub.) between legal entities on one transaction, should be made by placing an order by the method of requesting quotations and concluding a state contract.

To reflect settlements, institutions use accounts 02063100 “Settlements for advances for the acquisition of fixed assets”, 02083100 “Settlements with accountable persons for the acquisition of fixed assets”, 03023100 “Calculations for the acquisition of fixed assets”.

Depending on the terms of the agreement (contract), payment may be subsequent or preliminary (advance payments).

Advance payments can be made in the amount of up to 30% of the amount of the agreement (contract), but not more than 30% of the limits of budgetary obligations to be fulfilled at the expense of the federal budget in the corresponding financial year.

According to paragraph 25 of Instruction No. 157n, in each state (municipal) institution, regardless of its type, a commission for the receipt and disposal of assets must be created. Such a commission is created by order of the head of the institution and should consist of employees of the institution with relevant knowledge and skills. By the decision of the commission on admission and disposal non-financial assets, issued by the relevant accounting documents, the belonging of a particular fixed asset object to the corresponding classification group is determined.

In accounting, entries on the acceptance of fixed assets for balance sheet accounting at the formed initial (book) value are reflected in the debit of the following accounts:

010110000 "Fixed assets - real estate of the institution";

010130000 "Fixed assets - other movable property of the institution";

010140000 "Fixed assets - objects of leasing".

At the same time, the accounts of this group correspond by credit with the corresponding synthetic account 010600000 “Investments in non-financial assets” (according to analytical accounting accounts 010611000, 010631000, 010641000).

Fixed assets received free of charge are accepted for accounting at the generated cost, bypassing account 010600000 “Investments in non-financial assets”. If the fixed assets were in operation earlier, the amount of accrued depreciation is also transferred to the institution.

Operations for the receipt of fixed assets received by state institutions, both through budget financing and received free of charge, are given in Appendix 4.

At the time of acceptance of an object of fixed assets for balance accounting, the useful life of the object is determined, which is necessary for calculating the depreciation rate and determining the annual amount of depreciation.

Depreciation not used in entrepreneurial activity of fixed assets is a process of loss due to depreciation of their value, which is written off at the expense of the corresponding source during the standard service life of each item.

In accordance with Instruction No. 162n, depreciation in state-owned institutions is calculated on a straight-line basis, based on the book value and depreciation rate. This method assumes a straight-line depreciation over the useful life of an item of property, plant and equipment.

Depreciation is not suspended, except for cases when fixed assets are transferred for conservation for more than three months.

Depreciation on fixed assets for budget accounting purposes is as follows:

For fixed assets worth up to 3000 rubles inclusive, with the exception of the library fund, depreciation is not charged;

For fixed assets worth from 3,000 to 40,000 rubles inclusive, depreciation is charged in the amount of 100% of the book value when they are put into operation;

Depreciation is accrued on a straight-line basis for fixed assets worth more than 40,000 rubles;

For objects of the library fund worth from 0 to 40,000 rubles, depreciation is charged in the amount of 100% of the book value when they are put into operation.

Depreciation deductions are reflected in the accounts of analytical accounting of account 010400000 "Depreciation". The accrual of depreciation amounts is reflected in the credit of account 010400000 "Depreciation" (according to accounts of analytical accounting 010411000, 010413000, 010415000, 010418000, 010431000 - 010438000, 010440000) and the debit of fixed assets: 010440000 intangible assets”, 010634340 “Increase in investments in inventories - other movable property of the institution”.

The write-off of accrued depreciation upon disposal of fixed assets upon their sale, disposal, gratuitous transfer to other organizations, with the exception of state and municipal organizations, is issued on the debit of account 010400000 "Depreciation" (according to analytical accounting accounts) and the credit of the corresponding analytical accounting accounts of account 010100000 "Fixed assets "(according to the accounts of analytical accounting).

One of the features of accounting for fixed assets of state-owned institutions is their disposal (write-off). Unlike commercial organizations, a state-owned institution has the right to write off property that it disposes of on the basis of the right of operational management only upon agreement with its owner, unless otherwise established by the legislation of the Russian Federation (clause 5, article 5 of Law No. 83-FZ). On behalf of the owner act, as a rule, the bodies of property relations. They establish the procedure for coordinating with them the write-off of state (municipal) property. Based on this procedure, the main managers of budgetary funds establish for subordinate institutions the procedure for document flow when writing off fixed assets that are in the operational management of these institutions. In cases provided for by the procedure for writing off fixed assets, which is established by the chief manager, the institution must agree on the documents for writing off this property:

With the main manager of budget funds and with the bodies of property relations;

With the manager of budget funds and with the bodies of property relations;

Only with the authorities of property relations.

Such coordination is also necessary when transferring (realizing) fixed assets that are in operational management.

The main document regulating the features of the write-off of movable and immovable property that is under the right of operational management of state-owned institutions is Decree of the Government of the Russian Federation of October 14, 2010 No. 834 “On the features of writing off federal property” (hereinafter referred to as Decree No. 834). According to Decree No. 834, the disposal of federal property in connection with the adoption of a decision to write it off is reflected in the budget accounting of a state institution in the manner established by Instructions No. 157n and No. 162n.

According to paragraph 51 of Instruction No. 157n, the reflection of the disposal of property in accounting is carried out, including in the following cases:

Deciding on the write-off of fixed assets on the grounds of theft, shortage, damage identified during the inventory of assets; partial liquidation (including during the performance of works on reconstruction, modernization, additional equipment); liquidation in case of accidents, natural disasters and other emergencies;

Completion of activities (dismantling, dismantling, destruction, disposal, etc.) provided for when deciding to write off an object on other grounds prescribed in the legislation of the Russian Federation, including on the grounds of moral and physical wear and tear, inexpediency of further use, unsuitability, impossibility or ineffective recovery.

The list of primary accounting documents, on the basis of which the transactions for the disposal of property of state institutions are reflected, is given in clause 9 of Instruction No. 162n.

Operations for the write-off and disposal of property in a state-owned institution are documented by the accounting entries given in Appendix 5.

A special write-off procedure is established for fixed assets whose value does not exceed 3,000 rubles per unit.

In accordance with clause 10 of Instruction No. 162n, the commissioning of fixed assets worth up to 3,000 rubles inclusive, with the exception of real estate and library stock, is reflected in the debit of the relevant accounts of the analytical accounting of account 040120271 “Expenses for depreciation of fixed assets and intangible assets”, account 010634340 "Increase in investments in inventories - other movable property of the institution" and to the credit of the corresponding accounts of account 010100000 "Fixed assets" (010134000 - 010136000, 010138000).

It is necessary to pay attention to the fact that the objects written off the balance sheet continue to be accounted for on the off-balance sheet account 21 “Fixed assets worth up to 3000 rubles inclusive in operation” during the entire period of their useful life. This measure makes it possible to ensure control over the safety of fixed assets, as well as, if necessary, to determine the amount of damage caused if the relevant objects are lost or damaged by the perpetrators. The system of accounting for fixed assets in public sector institutions is a very complex mechanism for managing and monitoring their use and safety. The main tasks of accounting for fixed assets are the correct documentation and timely reflection in the accounting registers of the receipt of fixed assets owned by the state or municipal property, their movement and disposal. Directly according to primary documents, preliminary, current and subsequent control of the movement, safety and rational use of fixed assets is carried out. Currently, by Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n “On approval of the forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal ) institutions and guidelines for their application”, approved unified forms of primary documents and guidelines for their application.

Primary accounting documents used in budget accounting are divided into groups:

Documents related to class 03 "Unified system of primary accounting documentation» OKUD;

Documents of class 05 "Unified system of accounting, financial, accounting and reporting documentation of the public administration sector" OKUD.

Since 2011 the norms of paragraphs 6 and 8 of Instruction No. 162n divided the forms of primary documents used to register the movement of real estate, movable property, as well as fixed assets worth less than 3,000 rubles. Appendix 6 contains a table indicating the forms of primary documents used in public institutions when recording transactions with fixed assets.

In accordance with paragraph 54 of Instruction No. 157n, analytical accounting of fixed assets is carried out on inventory cards (with the exception of library fund objects and movable property objects up to 3000 rubles inclusive) in the context of financially responsible persons and types of property. The card is opened for each item of fixed assets. An inventory group accounting card is opened for a group of identical fixed assets (for example, household inventory). Inventory cards are registered in the accounting department in the inventory of inventory cards for accounting for fixed assets. Financially responsible persons maintain inventory lists of fixed assets. Summing up the above, it can be determined that the accounting of fixed assets in state (municipal) institutions, including government institutions, has its own specifics. In government institutions, as in other institutions financed from the budget, a completely different Chart of Accounts is used, in contrast to commercial organizations. There are no accounts related to the implementation of commercial activities, making a profit. The difference between the accounting of fixed assets of public sector institutions and commercial organizations is also based on the definition of the specific composition and classification of fixed assets. However, the basic accounting requirements defined by the Federal Law "On Accounting" remain the same for all types of organizations and institutions, regardless of their activities.

A public institution is a state structure that provides public services. These are non-commercial objects formed for the implementation of cultural and other purposes. The founder is considered to be a state body that has the appropriate powers. Accounting in such entities is conducted in a special way. The nuances are related to the fact that the subject has no rights to the property used. In addition, such institutions cannot benefit from simplified taxation systems.

The nuances of accounting in a state entity

Here are the nuances of accounting in the structure under consideration:

• The founder is involved in financial management.
• Accounts are opened at the Treasury.
• Financing is carried out within the budget.
• Income from work goes to the budget.
• The institution does not have ownership rights to the property.
• Operations with securities are not carried out.
• The structure does not have rights to use the simplified tax system.

The following features are also significant:

• Data on assets are recorded behind the balance sheet. Double entry does not apply.
• The institution uses only OSNO.

Taxes are not charged only on income from the main activity.

IMPORTANT! The subject must submit a declaration. However, it is acceptable to submit the document in compressed form. Minimum information is provided.

Accounting policy

An accounting policy is a paper that establishes the accounting procedure and tax accounting. For its approval, the subject needs to issue an order. It may change due to changes in legislation or local regulations. The document is created on the basis of the characteristics of the activities of the institution, its structure. Accounting policy includes these items:

• Work accounts that are used in accounting.
• Document flow features (including a list of primary documents).
• The procedure for carrying out an inventory.
• Features of internal control.
• Methods for assessing property and existing liabilities.

Accounting policy allows you to establish the procedure for actions when the relevant items are not specified by regulations. However, the document must not be contrary to applicable laws.

Primary documents

Any business transaction must be confirmed by the primary. Based on them, accounting entries. Primary documents are needed to establish the validity and reasonableness of economic actions. State entities must apply in their activities the documents, the list of which is approved by Order No. 173. An additional list of securities may be specified in the accounting policy. Consider the rules for the formation of primary documents:

• Application of forms that have been established by internal acts.
• Use of mandatory details.
• Unfilled lines are crossed out.
• Marks are not allowed.

If documents are created without taking into account these rules, regulatory authorities may have questions.

Accounting for operations with fixed assets and property

Fixed assets and property are transferred to the state structure from the founder. It is the latter who is responsible for the content, since he is the owner. Consider the grounds on which transactions are taken into account:

• Acceptance of fixed assets for accounting is carried out on the basis of a decision of the commission. primary document is the act of transfer.
• The right to manage is formed from the day of registration.
• Property appraisal is carried out on the basis of the value specified in the act.
• The cost adjustment is carried out on the basis of the modernization carried out.

The budget structure can buy property. The purchase is carried out at the expense of money taken from the budget.

Example of accounting for the purchase of property

The institution purchased equipment for 333 thousand rubles. Transportation costs are 7 thousand rubles. The wiring will be as follows:

• Dt 1 10631 310 Kt 1 30231 703. Receipt of equipment for 333 thousand rubles.
• Dt (using the same debit account as in the previous transaction) Kt 1 30222 730. Reflection of expenses in the amount of 7 thousand rubles for the transportation of equipment.

Starting from the next month after the receipt of the equipment, depreciation begins. The useful life is determined on the basis of the Classifier.

Implementation and decommissioning of OS

State institutions can sell fixed assets. However, this requires the approval of the founder. Sometimes the sale is associated with the need to repay damages and liabilities, but these are extreme cases. The income from the sale goes to the budget.

ATTENTION! The write-off is made when the OS has lost its consumer qualities.

OS decommissioning example

The institution has an OS object that is out of order. It needs to be written off. residual value is 36 thousand rubles, depreciation charges - 90 thousand rubles. After the completion of the liquidation, capitalization is made in the amount of 600 rubles. These wires are used:

• Dt 1 40110 172 Kt 1 10134 410. Write-off of the cost in the amount of 36 thousand rubles.
• Dt 1 10134 410 Kt (the same account is used as in the previous example). Write-off of depreciation charges in the amount of 90 thousand rubles.
• Dt 1 10536 340 Kt 1 40110 172. Posting of additional products for 600 rubles.

Each posting is confirmed by the primary.

Accounting for payroll transactions

Consider an example. The government agency paid salaries to employees. There was a withholding in the accrual of funds. These wires are used:

• Dt 1 40120 211 Kt 1 302 11 730. Payment of earnings.
• Dt 1 302 11 830 Kt 1 303 01 730. Withholding income tax.
• Dt 1 302 11 830 Kt 1 304 03 730. Transfer of earnings to the employee's card.
• Dt 1 304 03 830 Kt 1 304 05 211. Payroll accounting.

Settlements with employees of the institution have a number of features. In particular, funds for settlements are accumulated from various sources.

Material Accounting

Materials can be received by the state structure on the basis of a contract of sale, donation. Consider the procedure for establishing the cost of materials:

• Upon delivery, the cost will include the cost of the delivery itself, insurance, duty, services of intermediary companies.
• The manufacturing cost is the cost price. It includes production costs.
• If the materials were received under a donation agreement, the price will include the market price, the cost of delivery, and the cost of bringing the product to the desired state.
• If there was a centralized receipt of materials, the cost is determined on the basis of the amounts specified in the accompanying documentation.

The market price can be found by establishing the market value of similar materials.

Taxation

Funds received by the institution from the budget will not be taxed. Taxation also does not affect income received from the provision of public services. Income tax is charged on the following receipts:

• Income from extrabudgetary areas of work, if there is no separate accounting, cost estimates.
• Damages paid by third parties.
• The cost of property transferred free of charge, if the objects are not used in the main activity.
• Surplus discovered during the inventory.
• Target revenues spent in non-target directions.

The treasury structure needs to prepare reports that are sent to the IFTS.

Further amendments have been made. The order came into force on 01/06/2018, in connection with which all innovations introduced must be reflected in the accounting starting from the specified date. About what has changed, we will tell in the article.

Changes in the Chart of Accounts.

In accordance with Order No. 212n, the following accounts have been removed from the accounting chart of accounts:

• 0 204 51 000 “Assets in management companies”;
• 0 215 51 000 Investments in management companies.

The name of the account has been changed to 0 206 63 000. Due to the new wording, it is called “Settlements on advances on benefits paid by organizations in the general government sector”.

In addition, clarifications have been made to clause 2.1 of Instruction No. 174n. According to the new edition, some budget accounting accounts are formed in a different order:

1) on the accounts of analytical accounting of account 0 201 00 000 “Cash of the institution”, zeros are reflected in the 1st - 17th digits of the account number;

2) on the accounts of analytical accounting of account 0 207 00 000 “Settlements on credits, loans (loans)”, reflecting the amount of the principal debt on credits, loans (loans), in the 15th - 17th digits of the account number, the analytical code of receipt corresponding to the code analytical group of the type of sources of financing of budget deficits 640 "Decrease in debt on budget loans and credits";

3) on the accounts of analytical accounting of account 0 209 81 000 “Calculations for shortages of funds” in the 1st - 17th digits of the account number zeros are put down;

4) on accounts of analytical accounting of account 0 210 05 000 “Settlements with other debtors”:

• 1-4 digits of the account number shall reflect the code of the type of function, service (work) of the institution, for which, in order to ensure the holding of a tender 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 by it will be reflected ),
• in the 5th - 17th digits of the account number - the analytical code of income corresponding to the code of the analytical group of the type of sources of financing budget deficits 510 "Receipts to budget accounts";

5) on accounts of analytical accounting of account 0 301 00 000 “Settlements with creditors on debt obligations”, reflecting the amount of the principal debt on credits, loans (loans), in the 15th - 17th digits of the account number, an analytical disposal code is shown corresponding to the code of the analytical group type of sources of financing budget deficits 810 "Decrease in indebtedness on domestic state (municipal) debt";

6) in the 5th - 14th digits of the account number of the analytical accounting of account 0 401 60 000 “Reserves for future expenses” and on the accounts of account 0 401 20 000 “Expenses of the current financial year” corresponding to it, zeros are indicated.

Clarifications in the reflection of individual transactions.

Operations on the internal movement of non-financial assets. By Order No. 212n, paragraphs 9, 16, 21 of Instruction No. 174n have been clarified regarding the internal movement of fixed assets, intangible assets, and non-produced assets.

So, in accordance with paragraph 9 of Instruction No. 174n, the internal movement of fixed assets between financially responsible persons in the institution, as well as when transferring property for rent, gratuitous use, trust management, storage is reflected simultaneously in the debit and credit of the corresponding accounts of the analytical accounting of the account 0 101 00 000 Fixed assets.

At the same time, information about fixed assets that are leased, gratuitously used, trusted or stored is reflected in the structure of the relevant groups (types) of non-financial assets on the corresponding off-balance accounts of the working chart of accounts of the accounting entity.

By virtue of the new edition of clause 16 of Instruction No. 174n, the internal movement of intangible assets, including when provided for use, trust management, is reflected in the entry:

• Account debit 0 102 00 320 “Increase in the value of intangible assets - other movable property of the institution”
• Account credit 0 102 00 320 "Increase in the value of intangible assets - other movable property of the institution"

At the same time, an entry is made on the corresponding off-balance accounts of the working plan of accounts of the subject of accounting for intangible assets provided for use, trust management.

Similar entries on the internal movement of objects are made on account 0 103 00 000 "Non-produced assets" (see clause 21 of Instruction No. 174n).

Transactions on the transfer of investments made in objects of non-financial assets within the framework of settlements between the parent institution, separate divisions when transferred to state and municipal organizations are reflected in the debit of accounts 0 304 04 000 "Intradepartmental settlements", 0 401 20 241 "Expenses for gratuitous transfers to state and municipal organizations "and account credit 0 106 00 000 "Investments in non-financial assets" (the norm was introduced in clause 53 of Instruction No. 174n). Such correspondence of budget accounting accounts is used when recording transactions for the transfer of actual investments in an object of non-financial assets (in the amount of costs incurred for its modernization, additional equipment, reconstruction, including restoration elements, technical re-equipment) to the balance sheet of the object in respect of which the ) modernization, additional equipment, reconstruction, including with elements of restoration, technical re-equipment in order to attribute the amount of these actual investments to the formation (increase) of the initial (book) value of such an object.

Postings in budgetary institutions. Example 1:

In December 2017, a budgetary institution received from the founder an object of construction in progress worth 435,600,800 rubles. The institution independently carried out the final work on the construction of the facility in the amount of 2,525,000 rubles. After acceptance of the work performed, the building was put into operation. A month later, documents were received on state registration of the right of operational management for the specified building.

The numbers in the example are conditional.

In accounting, the following postings of a budgetary institution are made:

			Amount, rub.
Reflected the transfer of expenses for construction in progress
Reflected the costs of the construction of the facility
The building was put into operation (435 600 800 + 2 525 000) rub.
A non-residential building was accepted for accounting upon state registration of rights to it
At the same time, the disposal of the object from off-balance sheet accounting is reflected

Operations for the accounting of financial investments. Clause 91 of Instruction No. 174n was supplemented with the following paragraph. Transactions on the transfer of financial investments to trust management are reflected by internal transfer on the corresponding accounts of the analytical accounting of account 0 204 00 000 “Financial investments”. At the same time, information about assets held in trust management is reflected in the relevant analytical accounts of off-balance sheet account 40 “Assets in management companies”.

Subsidy transactions. Paragraph 2, clause 93 of Instruction No. 174n is set out in a new edition. It follows from it that the accrual of income in the amount of an increase in the current financial year of the amount of the subsidy provided for financial support for the implementation of the state (municipal) task (if the terms of the agreement on the provision of the specified subsidy are changed) is reflected in the entry:

• Account debit 4,205 31,560 “Increase accounts receivable on income from the provision of paid works, services"
• Account credit 4,401 10,130 "Income from the provision of paid services."

Note:

At present, the Ministry of Finance has prepared Order No. 255n dated December 27, 2017 (is being registered with the Ministry of Justice), in accordance with which article 130 of the KOSGU is detailed in sub-articles 131 - 136. By virtue of the provisions of the new document, income from receipt of subsidies for the performance of a state task should be reflected in sub-article 131 "Income from the provision of paid services (works)"; accordingly, in accounting such income will be reflected in account 0 401 10 131, and not 0 401 10 130.

Para. 8 p. 150 of Instruction No. 174n.

In addition, a new paragraph has been introduced in paragraph 150 of the instructions. Thus, the accrual of debts by budgetary institutions for the return to the budget of the balances of subsidies provided to budgetary institutions for the fulfillment of the state task, formed in connection with the failure to achieve the indicators established by the state task characterizing the volume of services (works), on the basis of a report on the implementation of the state task submitted to the bodies exercising functions and powers founders in relation to budgetary institutions, is reflected in the entry:

• Debit account 4 401 10 130 "Income from the provision of paid services"
• Account credit 4 303 05 000 “Settlements on other payments to the budget”

Clause 158 of Instruction No. 174n has been supplemented with a new paragraph. The accrual of deferred income in the amount of subsidies for the fulfillment of the state (municipal) task on the basis of the relevant agreements concluded with the founder is reflected in the entry:

• Debit account 4 205 30 000 "Calculations on income from the provision of paid work, services"
• Account credit 4,401 40,130 "Deferred income from the provision of paid services"

When the date of granting a subsidy for the fulfillment of the state task in accordance with the terms of agreements concluded with the founder, regardless of the fact of its transfer to the personal account, the recognition of income of the current period of previously accrued income of future periods in the amount of subsidies is reflected in the entry:

• Debit account 4 401 40 130 "Deferred income from the provision of paid services"
• Account credit 4,401 10,130 “Income from the provision of paid services”

Note that the additional correspondence of accounts for accounting for subsidies allocated for the fulfillment of a state task, introduced into Instruction No. 174n, was previously set out in Letter No. 02-06-07 / 19436 of the Ministry of Finance of the Russian Federation dated 04/01/2016, and therefore it is not an innovation for accountants .

Postings in budgetary institutions. Example 2:

On December 26, 2017, the budgetary institution concluded an agreement with the founder on the allocation to the institution of the amount of a subsidy for financial support for the fulfillment of the state task in 2018 in the amount of 5,000,000 rubles.

According to the established schedule, the amount of the subsidy is received by the institution in 2018 quarterly in equal installments of 1,250,000 rubles.

The numbers in the example are conditional.

			Amount, rub.
December 2017
Income accrued as of the date of signing the agreement on the allocation of subsidies for financial support for the implementation of the founder's state task in 2017 (12/26/2017)
January 2018
On January 1, 2018, the amount of income accrued in the form of a subsidy was recognized as income of the current period (the operation is reflected regardless of the fact of receipt of funds to the personal account)
Received the amount of subsidies to the personal account of the institution

Postings in budgetary institutions. Example 3:

An agreement was concluded between the budgetary institution and the founder for 2017 on the allocation of a subsidy in the amount of 5 million rubles to the institution. The institution spent the subsidy in full, however, during the audit of financial and economic activities in 2018, the fact of non-fulfillment of the state task for certain indicators was revealed.

The founder demanded to return funds in the amount of 500,000 rubles to the budget. Since the amount of the subsidy was spent in full, the institution fulfilled the requirement of the founder to return funds to the budget from the funds received by him from the implementation of income-generating activities.

The numbers in the example are conditional.

In accounting, the following postings of a budgetary institution are made:

			Amount, rub.
Accrued income in the amount of the subsidy allocated for the fulfillment of the task of the founder
Received funds in the form of a subsidy (the operation is performed for each transfer of funds)
Accrued debt to return to the budget revenue the balance of the subsidy provided for financial support for the implementation of the state (municipal) task
Reflected the borrowing of funds for the return of part of the subsidy due to the failure to achieve certain indicators
The balance of the subsidy amount is transferred to the budget revenue

Income accounting operations. Paragraph 2, clause 94 of Instruction No. 174n has also been amended. In accordance with new edition the receipt of income in rubles to the personal account of a budgetary institution is reflected in the debit of account 0 201 11 510 “Receipts of funds of the institution to personal accounts in the treasury body” and the credit of account 0 205 00 000 “Calculations on income”.

At the same time, it is added that, at the same time, in the event of receipt of income from the performance of work (provision of services, supply of goods) under government contracts, the execution of which is carried out with treasury security for obligations in the form of a treasury letter of credit, for the amount of the fulfilled obligation of the recipient of budgetary funds to pay for the work performed (services rendered , delivered goods) the decrease in the previously accepted treasury collateral for obligations on off-balance sheet account 10 “Securing the fulfillment of obligations” is reflected in front of the institution.

Paragraph 5 p. 109 of Instruction No. 174n is set out in a new edition. According to changes in the amount of the recovered debt of insolvent debtors for identified shortages, theft, losses, other income, previously written off to off-balance sheet accounting, are reflected in the debit of account 0 209 00 000 “Settlements for damage and other income” (in particular, account 0 209 83 560 was added ) and the credit of account 0 401 10 173 “Extraordinary income from operations with assets”. At the same time, the debt is restored from the off-balance account 04 "Debt of insolvent debtors".

VAT accounting operations. Amendments have been made to par. 8 p. 112 and para. 2 p. 113 of Instruction No. 174n.

In accordance with the new edition, the recovery of the VAT amount accepted for deduction on advances (preliminary payments) transferred on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights is reflected in the entry:

• Account debit 0 210 13 560 "Increase in receivables for VAT on advances paid"
• Account credit 0 303 04 730 “Increase in accounts payable for value added tax” (account 0 210 12 660 was previously used)

Write-off of VAT amounts accepted by the institution as tax deduction, including for advances paid by the institution, in the manner prescribed tax legislation RF is reflected by the entry:

Account debit 0 303 04 830 “Reduction of accounts payable for value added tax”

Credit of accounts 0 210 12 660 “Reduction of receivables for VAT on purchased material values, works, services”, 0 210 13 660 “Reduction of receivables for VAT on advances paid” (previously this account was not used in the specified correspondence)

Example 4:

A budgetary institution, within the framework of income-generating activities, provides paid services subject to VAT. In the month of the conclusion of the contract (January 2018), it received an advance payment in the amount of 180,000 rubles. The total amount of the contract is 354,000 rubles. (including VAT (18%) -54,000 rubles). The term of the contract is March 2018.

In order to provide paid services, in January 2018, an agreement was concluded with a supplier for the supply of materials in the amount of 35,400 rubles. (including VAT (18%) - 5,400 rubles). Previously, under the supply agreement, the institution transferred an advance payment in the amount of 10,620 rubles. (including VAT (18%) - 1,620 rubles). The delivery of materials was carried out at the beginning of February 2018.

The numbers in the example are conditional.

The following entries are made in the accounting records of the institution:

			Amount, rub.
January 2018
An advance payment has been received on the personal account against the upcoming order for the provision of services
VAT charged on prepayment received (180,000 rubles x 18/118)
Advance payment to the supplier for materials
The amount of VAT accrued on the transferred advance
February 2018
Materials purchased from suppliers accepted for accounting
Reflected VAT amounts presented by the seller
Previously transferred advance has been credited
Final settlement with the supplier (35 400 - 10 620) rub.
The amount of VAT allocated earlier when transferring an advance payment to the supplier on account of the forthcoming supply of materials was written off
Accepted VAT amount upon delivery of material
March 2018
Accrued income received from the provision of paid services
VAT charged
Accepted for deduction of VAT allocated earlier from the received prepayment
Transferred VAT to the budget (27,458 + 1,620 - 1,620 - 5,400 + 54,000 - 27,458) rub.

* * *

Let us briefly formulate the main conclusions.

1. The changes introduced by Order No. 212n to Instruction No. 174n came into force on 01/06/2018, and therefore they are subject to accounting in 2018.
2. Significant changes include the following:

• accounts 0 204 51 000 "Assets in management companies", 0 215 51 000 "Investments in management companies" were removed from the accounting chart of accounts;
• a new procedure for the formation of individual account numbers was established (0 201 00 000, 0 207 00 000, 0 209 81 000, 0 210 05 000, 0 301 00 000, 0 401 60 000);
• added accounting entries for the registration of the internal movement of objects of non-financial assets between material persons, as well as in the case of their transfer to lease and trust management;
• adjustments were made to the accounting of VAT and subsidies allocated for the implementation of the state task.

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.

Budget organizations: accounting and taxation, №2, 2018