Features of financing budgetary cultural institutions

In this article we will look at accounting in government institutions and the features of accounting policies. We will also analyze the reporting and find out when and where to submit documents.

State institutions are non-profit enterprises created to implement cultural, managerial, scientific and educational tasks. The founder is an authorized state body that determines the statutory goals and provides financing in full or in part.

A feature of institutions is the absence of rights to property transferred to the disposal of the founder. Accounting is carried out on the basis of the principles established for budgetary organizations using a chart of accounts developed for government agencies.

Accounting policies developed by the institution

The document regulated by the procedure for maintaining accounting and tax accounting is the accounting policy. The document is approved by an order issued by the institution. The accounting policies adopted by the institution are executed consistently with adjustments made when legislation or internal conditions change. The policy is formed depending on the characteristics of the enterprise, structure and purpose of the activity. The document states:

• List of working accounts used when recording information.
• The document flow procedure, primary forms used in accounting, creation and transfer schedule, list of responsible persons.
• Primary accounting documents that differ from unified forms with mandatory details.
• The procedure for conducting inventories, the internal control system.
• Methods for assessing property, liabilities and other rules that ensure the legality of transactions.

The accounting policy is an important document of the institution, which allows you to confirm the chosen accounting procedure in the presence of several legally permitted options. The chart of accounts of government institutions was approved by order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.

Reflection in accounting for reimbursement of expenses for preventive measures

Expenses for preventive measures are reflected by type of expenses 244 “Other procurement of goods, works and services” and articles (subarticles) of KOSGU depending on the economic content of the operation. Thus, to reflect preventive measures, the subarticles of Article 220 “Payment for work and services”, 267 “Social compensation to personnel in kind” (in terms of expenses for the purchase of vouchers for sanatorium-resort treatment of employees), 310 “Increase in the cost of fixed assets”, subarticles of article 340 “Increase in the cost of inventories” of KOSGU.

However, reimbursement of these expenses by the Fund should be reflected in type of income 130 “Income from the provision of paid services (work), compensation of costs” and subarticle 134 “Income from compensation of costs” of KOSGU (clause 1 of the Letter of the Ministry of Finance of Russia dated December 26, 2019 No. 02-05- 10/102478).*(1)

To account for calculations of income from compensation of costs, the same account 0 209 34 000 is used.

An increase (decrease) in accounts payable for settlements with participants in the budget process, which includes the Federal Social Insurance Fund of the Russian Federation, is reflected in subarticles 731 (831) of the KOSGU (clauses 15.3.1, 16.3.1 of the Procedure, approved by Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n These codes are indicated in 24-26 digits of accounting account numbers.

Thus, compensation by the Foundation for preventive measures is reflected in the accounting of budgetary (autonomous) institutions participating in the pilot project as follows:

• Debit 2,209 34,561 Credit 2,401 10,134 - accrued income from compensation of costs in the amount of expenses for preventive measures subject to reimbursement by the Social Insurance Fund;
• Debit 2,201 11,510, increase in account 17 (KVD 130, KOSGU 134) Credit 2,209 34,661 - reimbursement was received to the personal account.

In accordance with paragraph 3 of Art. 41 of the Budget Code of the Russian Federation, income from compensation of costs constitutes non-tax budget revenues. Consequently, in the accounting of government institutions, these amounts are subject to transfer to the appropriate budget (to the personal account of the cash receipts administrator).

Thus, compensation by the Fund for preventive measures is reflected in the accounting of government institutions participating in the pilot project as follows:

• Debit 1,209 34,561 Credit 1,401 10,134 - accrued income from compensation of costs in the amount of expenses for preventive measures subject to reimbursement by the Social Insurance Fund.

Further, depending on the authority of the institution to receive cash income:

• in the cash receipts administrator's accounting Debit 1,210 02,134 Credit 1,209 34,661 - the refund was received to the administrator's personal account.
• in the accounting of a government institution not vested with the powers of a cash receipts administrator Debit 1,304 04,134 Credit 1,303 05,731 - based on the notice, the amount of income expected to be received is reflected; Debit 1,303 05,831 Credit 1,209 34,661—reimbursement has been received to the administrator’s personal account.

Primary documents of a government institution

The execution of business transactions must be documented. The purpose of primary documentation is to confirm the validity, legality, and economic feasibility of operations. State institutions use primary documents established by Order No. 173n and additionally confirmed in the accounting policies. Additionally, it is allowed to use forms and primary documents developed by Rosstat. The right to use forms is also set forth in the Policy.

When filling out the initial forms, you must follow the rules:

• Use institutionally approved forms.
• Include mandatory details in the documents, in the absence of which the register may be declared invalid.
• Indicate the required data with a dash through the empty lines.
• When filling, avoid scratching and scratching. All corrections are made according to accounting rules.

Based on the primary accounting forms, confirmation of income and expenses approved in the estimate is carried out.

Accounting for transactions with property and fixed assets of an institution

The property of state-owned institutions comes under operational management from the founder. The owner is responsible for the maintenance of the property.

Institutions acquire property using budget funds.

Example of purchasing equipment

The institution purchased equipment worth 245,000 rubles to conduct its statutory activities. The cost of transportation was 6,800 rubles. The following entries are made in accounting:

• The receipt of equipment is reflected: Dt 1 10631 310 Kt 1 30231 703 in the amount of 245,000 rubles;
• The costs of delivering equipment are taken into account: Dt 1 10631 310 Kt 1 30222 730 in the amount of 6,800 rubles;
• The commissioning of equipment is reflected: Dt 1 10134 310 Kt 1 10631 410 in the amount of 251,800 rubles.

From the month following registration, depreciation is calculated. The period of use is determined in accordance with the All-Russian Classifier. The linear method is used in accounting. Depreciation amounts are not taken into account in tax accounting.

Budget estimate of a government institution

In accordance with current legislation, each government institution is obliged to draw up and maintain budget estimates. The indicators in such a document must coincide with the limits of funds brought to the organization. All enterprises receiving funds from the treasury are required to know the rules for preparing budget estimates.

Definition

A budget estimate is a document that sets out the amount of funding for an organization and sets spending limits. The rules for maintaining such estimates are established by the Budget Code of Russia. According to amendments to the legislation of 2020, all indicators specified in the document are detailed by codes of types of expenses and items (KOSGU).

The budget estimate takes into account the following types of expenses:

1. Remuneration of company employees.
2. Transfer of funds to suppliers who provided goods or services under government orders.
3. Payment of taxes, duties and other obligatory payments to the federal budget.
4. Compensation for damage caused to third parties in the process of carrying out activities.

Work on the formation of the document begins by the organization when it receives notification of the amount of allocations from the budget. The estimate must be accompanied by calculations in which each item of expenditure is justified. For example, the determination of employee labor costs is carried out based on the number of rates and the average wage at the rate for each specific position.

Each government agency creates its own budget estimate. The chief manager of government funds collects documents from all subordinate organizations and draws up a consolidated estimate. It is subsequently submitted for consideration to the body that controls the process of distributing budget funds. In this way, the estimating process is carried out.

The procedure for creating and maintaining estimates is established by the Ministry of Finance of Russia. The general requirements were approved by order of the Ministry of Finance No. 112n dated November 20, 2007.

Key tasks

The preparation and subsequent maintenance of budget estimates has the following objectives:

1. Make information about the financial activities of companies and their assets more accessible.
2. Create tools that facilitate the relationship between strategic and budget planning, monitoring the implementation of government programs at various levels, as well as analyzing the effectiveness of extra-programme activities.
3. Provide open access to information regarding the planned and actual performance of the enterprise.
4. Integrate operations for planning and executing items of expenses and income, accounting and other analytical information.
5. Strengthen the connection between the processes of budgeting and planning for the purchase of goods and services.

The limits of funds, the distribution of which is carried out in the budget estimate, are allocated to organizations on the basis of the procurement plan they have drawn up. When drawing up estimates, in agreement with the main manager of government funds, changes may be made to procurement plans.

The procedure for drawing up budget estimates

The formation of the budget estimate, according to the latest amendments to the legislation, should be carried out using the functionality of the financial management information system “Electronic Budget”. The purpose of introducing such a system was to improve the quality of financial management, as well as the transparency of the organization’s activities. The budget estimate should include four main sections:

1. Costs for ensuring the full functioning of the company.
2. Expenses associated with the activities of the budget manager. Since government agencies are extremely rarely assigned such functions, this section in most cases remains blank.
3. Costs that were not reflected in the first two sections.
4. The results of the entire estimate are summed up.

Specific rules for calculating budget estimate indicators are developed separately for each enterprise. This is done by the manager of budget funds, whose role is often played by the ministry or department in whose jurisdiction the organization is located. When calculating the indicators included in the estimate, responsible employees can be guided by indicators of previous reporting periods or standard values.

Approval of the estimate

After the estimate is drawn up, it must go through an approval procedure. The person signing the document is determined based on the type of organization. The following options are possible:

1. In a company that is recognized as the manager of budget funds, the estimate is endorsed by the head.
2. For other government institutions, the responsible person is appointed as a manager. Most often, this is the head of the institution.
3. Estimates drawn up by a structural unit of the company are approved by the head of the entire association.

The estimate must be endorsed within 10 working days from the moment the budget limits are communicated to the organization. Otherwise, the institution will be held administratively liable for failure to comply with legal requirements.

Maintaining budget estimates

Each compiled and approved budget estimate must subsequently be maintained by the organization’s employees. Maintenance means making adjustments that are associated with changes in the allocated limits of budget funds. Companies have to make corrections frequently, as budget options change all the time. This is caused by periodic decreases and increases in its revenue side and the emergence of unforeseen expense items.

Adjustments to the estimate are made by analogy with the process of its formation. Changes may involve a decrease or increase in the initial funding limits or a redistribution of funds within the estimate. After making changes, the document is again sent to the responsible person for approval.

Budget estimates are an important part of the financial activities of any government organization. The efficiency of spending budget funds will depend on the correctness of its preparation and subsequent maintenance.

3.9375 Rating 3.94 (8 Votes)

Accounting in government institutions: sale and write-off of fixed assets

State institutions have the right to conduct transactions with property and alienate it with the approval of the founder. Property is used to cover damages and liabilities only in exceptional cases. The institution is liable for debts with funds at its disposal. If there are insufficient funds, subsidiary liability with the founder, covered by property, is possible.

When selling property, the proceeds from the transaction must be returned to the budget in full. Registered assets may become unusable or lose their consumer properties. The institution makes a write-off.

Example of writing off a fixed asset

The institution identified an inventory item as part of the operating system that was out of order and could not be restored. Based on the inventory report, agreed upon with the founder, a decision was made to write off the equipment. The residual value is 25,140 rubles, the amount of accrued depreciation is 100,560 rubles. After liquidation, parts worth 570 rubles were capitalized. The following entries are made in the institution's records:

• The residual value is written off: Dt 1 40110 172 Kt 1 10134 410 in the amount of 25,140 rubles;
• Depreciation charges were written off: Dt 1 10134 410 Kt 1 10134 410 in the amount of 100,560 rubles;
• The posting of the spare part is reflected: Dt 1 10536 340 Kt 1 40110 172 in the amount of 570 rubles.

Property received from the founder may be transferred by order of the body. Transfer is carried out internally, between departments or budgets. The transfer is carried out free of charge at book value with simultaneous write-off of accrued depreciation. Upon transfer, the institution issues a notice of form 0504805.

Accounting for settlements with personnel for wages

Remuneration for employees of a state-owned institution is carried out on the basis of the staffing table and budget items approved by the founder in the amount of the wage fund. Employment and working conditions are regulated by the Labor Code of the Russian Federation. When hiring an employee:

• Familiarize yourself with working conditions and internal regulations.
• Conclude an employment contract.
• They set salaries, bonuses and incentive payments.
• Determine the schedule for performing duties.

The salary is set according to the tariff and qualification reference book.

Example of settlement with employees

The institution accrued wages to employees in the amount of 186,000 rubles. When paying wages, personal income tax is withheld in the amount of 24,180 rubles. The following entries are made in accounting:

• The accrual of employee remuneration is reflected: Dt 1 40120 211 Kt 1 302 11 730 in the amount of 186,000 rubles;
• Personal income tax was withheld: Dt 1,302 11,830 Kt 1,303 01,730 in the amount of 24,180 rubles;
• The following accrual to the employee’s card is reflected: Dt 1,302 11,830 Kt 1,304 03,730 in the amount of 161,820 rubles;
• The issuance of the amount by transfer to the employee’s card was taken into account: Dt 1 304 03 830 Kt 1 304 05 211 in the amount of 161 820 rubles.

A peculiarity of settlements with the staff of government institutions is the receipt of remuneration for work from various sources of financing.

As discussed earlier, the main planning document for the activities of a government institution is the budget estimate.

Budget estimate is a document that establishes, in accordance with the classification of budget expenditures, the limits of budgetary obligations of a government institution (Article 6 of the Budget Code of the Russian Federation). (See the text in the previous edition)

Limit of budget obligations - the volume of rights in monetary terms to a government institution accept budget obligations and (or) fulfill them in the current financial year (current financial year and planning period);

The budget estimate of a state-owned institution is drawn up, approved and maintained in the manner determined by the main manager of budgetary funds in charge of the state-owned institution, in accordance with the general requirements established by the Ministry of Finance of the Russian Federation.

(see text in the previous edition)

The budget estimate of a government institution, which is a public authority (state body), a management body of a state extra-budgetary fund, a local government body exercising budgetary powers as the main manager of budgetary funds, is approved by the head of this body.

(see text in the previous edition)

The approved indicators of the budget estimate of a state institution must correspond to the limits of budget obligations communicated to it for the acceptance and (or) fulfillment of budget obligations to ensure the performance of the functions of a state institution.

(see text in the previous edition)

The budget estimate of a state institution must additionally approve other indicators provided for by the procedure for drawing up and maintaining the budget estimate of a state institution.

Indicators of the budget estimate of a government institution, the head of which is vested with the right to approve it in accordance with the procedure for approving the budget estimate of a government institution, can be detailed by codes of elements (subgroups and elements) of types of expenses, as well as by codes of articles (subarticles) of the corresponding groups (articles) of the classification operations of the general government sector within the limits of budget obligations (Article 221 of the Budget Code of the Russian Federation).

(see text in the previous edition)

Ensuring the fulfillment of the functions of government institutions includes (Article 70 of the Budget Code of the Russian Federation):

— (see text in the previous edition)

- remuneration of employees of government institutions, monetary support (monetary remuneration, monetary allowance, wages) of employees of public authorities (state bodies), local governments, persons holding public positions of the Russian Federation, public positions of constituent entities of the Russian Federation and municipal positions, government and municipal employees, other categories of employees, travel and other payments in accordance with employment contracts (service contracts, contracts) and the legislation of the Russian Federation, the legislation of the constituent entities of the Russian Federation and municipal legal acts;

— (see text in the previous edition) payment for the supply of goods, performance of work, provision of services for state (municipal) needs;

— payment of taxes, fees and other obligatory payments to the budget system of the Russian Federation;

- compensation for damage caused by a government institution in the course of its activities.

A government agency receives budgetary allocations to perform its functions.

Budgetary allocations - the maximum amount of funds provided in the corresponding financial year for the fulfillment of budgetary obligations; (see text in the previous edition)

Opening and maintaining personal accounts of a government institution. Expenses of a government institution in accordance with the budget classification of the Russian Federation. The procedure for authorizing expenses of a government institution.

In accordance with current legislation, a government institution has the right to open only personal accounts with the Federal Treasury.

The procedure for opening and maintaining personal accounts is regulated by the Order of the Ministry of Finance of the Russian Federation and the Federal Treasury dated December 29, 2012. No. 24n “On the procedure for opening and maintaining personal accounts by territorial bodies of the Federal Treasury.”

To carry out transactions with funds, a government institution may open:

— a personal account intended to reflect the operations of the main manager, manager of budgetary funds for the distribution of budgetary allocations, limits of budget obligations, maximum amounts of funding for subordinate managers and recipients of budgetary funds (personal account of the main manager (manager) of budgetary funds);

— a personal account intended to record budget data received by the recipient of budget funds; to reflect the operations of the recipient of budgetary funds for the distribution of limits of budgetary obligations according to the codes of articles (subarticles) of the corresponding groups (articles) of the classification of operations of the public administration sector within the limits of budgetary obligations communicated to him (if the recipient of budgetary funds has appropriate budgetary powers); to account for the budget obligations accepted by the recipient of budget funds and the payment of monetary obligations, the implementation by the recipient of budget funds of budget operations at the expense of budget funds (including in foreign currency and (or) a source of additional budget financing) (personal account of the recipient of budget funds).

When opening a personal account, it is assigned a number.

The personal account number consists of eleven digits, where:

1st and 2nd digits - personal account code;

3 and 4 digits - the first two digits of the code of the Federal Treasury authority, assigned by the Federal Treasury in the prescribed manner;

5th digit - budget type code;

from 6 to 10 digits - account number;

11th digit - control digit.

The personal account code is indicated in accordance with the following types of personal accounts:

01 - personal account of the main manager (manager) of budget funds;

02 — personal budget account;

03 - personal account of the recipient of budget funds;

04 - personal account of the budget revenue administrator;

05 - personal account for recording transactions with funds coming to the temporary disposal of the recipient of budget funds;

The budget type code is set according to the following values:

1 - federal budget;

2 - budget of a constituent entity of the Russian Federation;

3 - local budget;

4 - budget of the state extra-budgetary fund of the Russian Federation;

5 - budget of the territorial state extra-budgetary fund;

6 - funds of the organization, as well as funds of a budgetary (autonomous) institution.

The documents necessary for opening the appropriate personal accounts are submitted by clients to the Federal Treasury authority (its structural unit) at the client’s location.

To open a corresponding personal account, the client submits the following documents on paper:

a) Application for opening a personal account;

b) Card of sample signatures for personal accounts.

c) A copy of the constituent document, certified by the founder either by a notary, a copy of the regulations on a separate division, certified by the participant in the budget process that created the separate division, or by a notary (in the case of opening a personal account for a separate division of a participant in the budget process);

d) A copy of the document on state registration of a legal entity, certified by the founder or notary, or by the body carrying out state registration;

e) A copy of the Certificate of registration of a legal entity with the tax authority at the location in the Russian Federation, the Notice of registration of a legal entity with the tax authority (in the case of opening a personal account for a separate division of a participant in the budget process), certified by the tax authority that issued them, or notarized.

Corrections in documents submitted to the Federal Treasury for opening a personal account are not allowed.

The verification of the documents submitted by the client necessary for opening a personal account is carried out by the Federal Treasury within five working days after their receipt.

Clients are obliged, within five days after making changes to the documents they submitted to the Federal Treasury for opening (re-registration) of the corresponding personal accounts, to submit to the Federal Treasury copies of these documents, certified in accordance with the requirements of this Procedure.

A personal account is considered open from the moment an employee authorized by the head of the Federal Treasury makes a record of its opening in the Personal Account Registration Book. The book of registration of personal accounts is maintained in accordance with the document flow procedure established by order of the Federal Treasury.

In case of paper document flow, the Book of registration of personal accounts is numbered, laced and certified by the signatures of the head and chief accountant (persons authorized by the head) of the Federal Treasury body and sealed with the official seal of the Federal Treasury body.

With electronic document flow, the Book of registration of personal accounts is printed in accordance with the document flow procedure established by the Federal Treasury body, laced, certified by the signatures of the head and chief accountant (persons authorized by the head) of the Federal Treasury body and sealed with the official seal of the Federal Treasury body.

Entries in the Book of Registration of Personal Accounts and amendments to it are made by an employee authorized by the head of the Federal Treasury in accordance with the established document flow procedure.

When registering a new Book of Registration of Personal Accounts in accordance with the established document flow procedure, the Federal Treasury body transfers into it information on existing personal accounts from the moment of their opening.

The closed Book of registration of personal accounts is stored in accordance with the rules of office work.

In accordance with the document flow procedure established by the Federal Treasury body or the requirements of the legislation of the Russian Federation on the protection of state secrets, the Federal Treasury body is allowed to maintain several Books of registration of personal accounts.

At the same time, information about one personal account opened for a client with the Federal Treasury cannot be included in different Books of registration of personal accounts.

Verified documents that meet the established requirements are stored in the client’s file. The client’s file is drawn up as a single file for all personal accounts opened for the client and is kept by an employee authorized by the head of the Federal Treasury at the client’s place of service.

If the Federal Treasury is handling a client’s file in connection with its inclusion in the Consolidated Register, the client’s documents related to the opening and maintenance of a personal account (personal accounts) are stored in the same client file.

Documents included in the client's file are stored in accordance with the rules of office work.

Documents containing information constituting state secrets to be kept in the client’s file are stored in accordance with the requirements of the legislation of the Russian Federation on the protection of state secrets.

Closing and re-registration of personal accounts is carried out at the request of the client.

After closing the client’s personal account, the employee authorized by the head of the Federal Treasury makes an entry about the closure of the personal account in the Personal Account Registration Book.

The Federal Treasury authority at the place of service of the client, within five working days after the closure of the personal account on the basis of the Application for closure of the personal account submitted by the client or the liquidation commission, informs the client or the liquidation commission about this in writing. Copies of messages about the closure of the corresponding personal account are stored in the client’s file.

The Federal Treasury authority, after opening, re-registering and closing the corresponding personal account in cases provided for by the legislation of the Russian Federation, reports this to the tax authority.

When opening, re-registering and closing personal accounts for which a message about their opening, re-registration and closure is not sent to the tax authorities, an entry “Not required” is made in the Personal Account Registration Book.

Copies of messages sent to the tax authority are kept in the client’s file.

Transactions with funds on personal accounts are reflected on an accrual basis within the current financial year. Indicators are reflected on personal accounts in the structure of budget classification codes.

Transactions are reflected on personal accounts in the currency of the Russian Federation (in foreign currency) on the basis of client documents and other documents determined in the prescribed manner.

The following transactions are reflected in the personal account of the main manager (manager) of budget funds:

a) receiving:

budget allocations for the current financial year (current financial year and planning period);

limits of budget obligations for the current financial year (current financial year and planning period);

limits on budgetary obligations for payments from related foreign loans in the current financial year;

limits on budget obligations for payments in foreign currency for the current financial year (reflected only on the personal account of the manager of budget funds);

maximum funding volumes;

maximum volumes of financing for payments due to related foreign loans from foreign states, foreign legal entities (hereinafter referred to as related foreign loans);

maximum volumes of financing for payments in foreign currency (are reflected only in the personal account of the manager of budget funds);

b) distribution:

budget allocations for the current financial year (current financial year and planning period);

limits of budget obligations for the current financial year (current financial year and planning period);

limits on budgetary obligations for payments from related foreign loans in the current financial year;

limits on budgetary obligations for payments in foreign currency for the current financial year;

maximum funding volumes;

maximum volumes of financing through tied foreign loans;

limiting amounts of financing for foreign currency.

The following transactions are reflected in the personal account of the recipient of budget funds:

a) communicating budget data:

budget allocations for the current financial year (current financial year and planning period);

limits of budget obligations for the current financial year (current financial year and planning period);

limits on budgetary obligations for payments from related foreign loans in the current financial year;

limits on budgetary obligations for payments in foreign currency for the current financial year;

maximum financing volumes, with the exception of related foreign loans;

maximum volumes of financing through tied foreign loans;

maximum funding volumes for payments in foreign currency;

distribution of limits on budget obligations for the current financial year (current financial year and planning period);

distribution of limits on budgetary obligations for payments from related foreign loans in the current financial year;

distribution of limits on budgetary obligations for payments in foreign currency in the current financial year;

b) operations with budget funds:

registration of budget obligations of the current financial year (current financial year and planning period);

payments, including to the account of the recipient of budget funds opened in the bank;

receipt of funds, including from the account of the recipient of budget funds opened in the bank;

c) operations using additional budget funding:

reflection of limits on budgetary obligations;

reflection of maximum funding volumes;

registration of budget obligations at the expense of a source of additional budget financing;

receipt of a source of additional budget financing, including the return of receivables;

payments from a source of additional budget funding;

for reference: the amount of receipts from the source of additional budget financing, the amount of returns from the source of additional budget financing.

Document flow when maintaining personal accounts

The Federal Treasury authority at the client's place of service carries out reconciliation of transactions recorded on personal accounts with clients.

Reconciliation is carried out by providing the Federal Treasury body to the client on paper or in electronic form in accordance with the agreement on the exchange of electronic documents concluded between the Federal Treasury body and the client, Extracts from the personal account (with copies of documents serving as the basis for reflecting transactions on the personal account) .

Extracts from personal accounts are generated for all types of personal accounts opened with the Federal Treasury, in the context of primary documents on transactions for the corresponding transaction day.

Extracts from personal accounts are provided no later than the next business day after the transaction (confirmation by the bank of the banking transaction) with documents attached that serve as the basis for recording transactions on personal accounts. In case of paper document flow, on the Extract from the personal account and on each document attached to the Extract from the personal account, the Federal Treasury body puts a mark of execution indicating the date, position, surname, initials and signature of the employee authorized by the head of the Federal Treasury body.

If it is necessary to confirm transactions made on a personal account using electronic document management using an electronic signature, the specified mark is affixed by the Federal Treasury authority on copies of paper documents submitted by the client to the Federal Treasury authority, after checking the information specified in them for its compliance with the data contained in the corresponding an electronic document stored in the information database of the Federal Treasury.

The Federal Treasury authority, no later than the third working day following the reporting month, provides clients with reports on the status of their personal account.

Reports on the status of the corresponding personal account are generated in the context of budget classification codes and (or) other analytical characteristics on an accrual basis as of the first day of the month following the reporting month for all types of personal accounts.

A report on the status of a personal account to record transactions under the transferred powers of the recipient of budget funds is provided in the form of a Report on the status of a personal account of the recipient.

Storage of Extracts from the relevant personal accounts and Appendices to them, Reports on the status of the relevant personal accounts is carried out by the Federal Treasury authorities in accordance with the rules of office work.

When implementing electronic document management, the procedure for storing these documents is established by the head of the Federal Treasury body in accordance with the internal regulations established by him.

The client notifies in writing the Federal Treasury authority at the place of service no later than three business days after receiving the Extract from the relevant personal account or the Report on the status of the corresponding personal account about the amounts erroneously reflected in his personal account. If no objections are received from the client within the specified time frame, the transactions performed on the personal account and the balances reflected on these personal accounts are considered confirmed.

A government institution spends budget funds only for those purposes and areas that are planned and reflected in the budget estimate. Expenditure of budget funds is carried out according to budget classification codes, namely the classification of budget expenditures.

Every year, the Ministry of Finance of the Russian Federation adopts Instructions on the procedure for applying budget classification for the next financial year and planning period.

By order of the Ministry of Finance of the Russian Federation dated December 21, 2012. No. 171n approved “Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period 2014 and 2015.”

Classification of budget expenditures is carried out by: sections and subsections, target items and types of expenditures and by operation codes of the general government sector.

Starting with budgets for 2008, budget expenditures are reflected according to budget expenditure classification codes, which occupy 20 characters and include:

code of the main manager of budget funds (1 – 3 digits);

section, subsection code (4 - 7 characters);

target article code (8 - 14 characters), incl. program code (11 - 12 characters) and subroutine code (13 - 14 characters);

expense type code (15 - 17 digits);

code for the classification of operations of the general government sector related to budget expenditures (18 - 20 characters) (including group, article and sub-article code).

Article 219 of the Budget Code of the Russian Federation describes the procedure for executing the budget for expenditures

(see text in the previous edition)

1. Execution of the budget for expenditures is carried out in the manner established by the relevant financial body (the management body of the state extra-budgetary fund), in compliance with the requirements of this Code.

(see text in the previous edition)

2. Execution of the budget for expenses provides for:

making budgetary commitments;

confirmation of monetary obligations;

authorization of payment of monetary obligations;

confirmation of fulfillment of monetary obligations.

3. The recipient of budget funds accepts budget obligations within the limits of budget obligations brought to him.

(see text in the previous edition)

The recipient of budget funds accepts budget obligations by concluding state (municipal) contracts, other agreements with individuals and legal entities, individual entrepreneurs or in accordance with the law, other legal act, agreement.

4. The recipient of budget funds confirms the obligation to pay at the expense of budget funds monetary obligations in accordance with payment and other documents necessary to authorize their payment, and in cases related to the implementation of operational-search activities and the implementation of security measures in relation to victims, witnesses and others participants in criminal proceedings, in accordance with payment documents.

(see text in the previous edition)

5. Authorization of payment of monetary obligations is carried out in the form of a permitting inscription (acceptance) after checking the availability of documents provided for by the procedure for authorizing the payment of monetary obligations established by the financial authority (the management body of the state extra-budgetary fund) in accordance with the provisions of this Code.

(see text in the previous edition)

Payment of monetary obligations (with the exception of monetary obligations under public regulatory obligations) is carried out within the limits of budget obligations communicated to the recipient of budgetary funds.

Payment of monetary obligations under public regulatory obligations can be carried out within the limits of budgetary allocations communicated to the recipient.

6. Confirmation of the fulfillment of monetary obligations is carried out on the basis of payment documents confirming the debiting of funds from a single budget account in favor of individuals or legal entities, budgets of the budget system of the Russian Federation, subjects of international law, as well as verification of other documents confirming the conduct of non-monetary transactions for the execution of monetary obligations of recipients of budget funds.

One of the stages of budget execution is authorizing the payment of monetary obligations, that is, checking the intended use of budget funds.

By order of the Ministry of Finance of the Russian Federation dated September 1, 2008. No. 87n approved the Procedure for authorizing the payment of monetary obligations of recipients of federal budget funds and administrators of sources of financing the federal budget deficit.

Monetary obligations are the obligation of the recipient of budget funds to pay certain funds to the budget, individual and legal entity at the expense of budget funds in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of his budgetary powers, or in accordance with the provisions of the law, other legal act, terms of the contract or agreement.

To pay monetary obligations, recipients of federal budget funds submit to the Federal Treasury or the Federal Treasury body at the place of their service:

— Application for cash expenses:

— Application for cash expenses (abbreviated);

— Application for receiving cash;

— Application for receiving funds transferred to the card;

An application, if there is an electronic document flow between the recipient of federal budget funds and the Federal Treasury or a Federal Treasury body, is submitted in electronic form using an electronic signature. In the absence of electronic document management using an electronic signature, the Application is submitted on paper with simultaneous submission on machine media.

The application is signed by the manager and chief accountant (other persons authorized by the manager) of the recipient of federal budget funds.

An employee authorized by the head of the Federal Treasury (a body of the Federal Treasury), no later than the working day following the day the recipient of federal budget funds submits an Application to the Federal Treasury (a body of the Federal Treasury), checks the Application for compliance with the established form, the presence of details and indicators in it, and the availability of documents.

An employee authorized by the head of the Federal Treasury (a body of the Federal Treasury) checks the Application no later than the deadline for compliance with the established form, compliance of the signatures with the available samples submitted by the recipient of federal budget funds in the manner established for opening the corresponding personal account.

To confirm the occurrence of a monetary obligation, the recipient of federal budget funds submits to the Federal Treasury or a Federal Treasury body, together with the Application for cash expenses, the document specified in it confirming the occurrence of a monetary obligation.

The recipient of federal budget funds submits to the Federal Treasury or a Federal Treasury body a document confirming the occurrence of a monetary obligation in the form of an electronic copy of a paper document created by scanning it, or a copy of an electronic document confirmed by the electronic signature of an authorized person of the recipient of federal budget funds.

If the recipient of federal budget funds does not have the technical ability to submit an electronic copy of the document, the specified document is presented on paper.

The paper document attached to the Application confirming the occurrence of a monetary obligation must be returned to the recipient of federal budget funds.

Accounting for income and expenses in government institutions

Financing of government institutions is carried out on the basis of estimates. Budget managers communicate to institutions the limits for each expense item within which expenses are incurred. The amount of income and expense parts of a shift is equal within the calendar year. The balance of unused funds must be returned to the budget.

Institutions have additional income from their activities, which is credited to the budget as non-tax revenue. The right to conduct extra-budgetary activities is granted by the manager and secured in the constituent documents. Organizations are required to keep separate records of target and commercial income and expenses. For additional amounts received, a separate estimate is approved with the distribution of expenses item by item. The budget manager approves the estimate.

Accounting for materials in government institutions

Materials are supplied to government institutions centrally, through independent procurement or creation, under donation agreements. The initial cost of registration depends on the entry option.

The market value of materials is determined by comparison with the price of similar goods and materials. Materials are written off at unit cost or average price. Inventories are regularly inventoried to eliminate discrepancies in documentary and actual accounting.

New accounting standards from 2020

The first five FSBs determined that the accounting of fixed assets in government institutions in 2020 is being conducted in a new way. Accounting accounts have been changed, new methods for calculating depreciation have been added, and cost limits for calculating depreciation have been increased. Read more about these changes in the article “Understanding the New Accounting Standards.”

The requirements for low-value OS objects and the rules for their accounting in the public sector have been updated. Detailed instructions are in the article “Accounting for fixed assets in a government institution in 2020 - features for low-value fixed assets.”

Taking these changes into account, CU had to adjust local documents regulating the methods and methods of accounting, that is, update the accounting policy. These changes should have been approved in December 2020. Check the accounting policies for 2020 for government institutions, innovations, whether all changes are taken into account in the main document - in the article “Accounting policies: how to compile according to new requirements.”

Pay attention to the article on how to properly maintain accounting of bank guarantees.

Taxation in state-owned enterprises

Income received within the framework of budget financing is not subject to taxation. Funds received by institutions from conducting activities in the form of providing services or carrying out work are also not subject to taxation.

Income tax in state institutions is subject to:

• Income from extra-budgetary activities in the absence of separate accounting, an approved estimate of income and expenses and types of activities not specified in paragraphs. 33.1 Art. 251 Tax Code of the Russian Federation.
• Amounts of compensation and damages received from the perpetrators.
• The cost of property received free of charge that is not used for statutory activities.
• Surpluses identified during the inventory.
• Amounts of targeted receipts (except for budget financing) of funds, goods, works, services received as part of charity and used for other purposes.

State institutions submit reports to the manager of budget funds and to the Federal Tax Service. The management body of the institution is presented with the manager's balance sheet, a certificate of the availability of property in off-balance sheet accounts, a report on financial results, information on account balances, and a report on the execution of estimates. To the Federal Tax Service, institutions submit balance sheets, income tax returns, VAT, reports on the number of employees and deductions from wages of employees.

What to take and what to pay attention to

The general composition of the reporting includes:
1. Balance sheet of the main manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503130). It must be formed in accordance with paragraphs 12–21 of Instruction No. 191n. In this case, the following requirements must be observed:

• In account 1 201 00 000 “Institutional funds” (1 201 11 000, 1 201 13 000, 1 202 21 000, 1 201 23 000, 1 201 27 000) it is allowed to reflect incoming balances of funds on personal accounts of state institutions from income-generating activities .
• Account balances 0 206 00 000 “Settlements for advances issued”, 0 302 00 000 “Settlements for accepted obligations” in terms of settlements under agreements/contracts are allowed if their execution is envisaged in the next financial year.
• The reasons for the presence of balances on these accounts and their increase compared to the data of the previous reporting period should be explained in section 4 “Analysis of financial reporting indicators of the subject of budget reporting” of the text part of the Explanatory Note (form 0503160).
• It is not allowed to have indicators with a minus sign for settlement accounts 0 206 00 000 “Settlements for advances issued”, 0 302 00 000 “Settlements for accepted obligations”, 0 304 02 000 “Settlements with depositors”, 0 303 01 000 “Settlements for personal income tax", 0 304 03 000 "Calculations for deductions from wage payments."
• Account balances 0 204 21 000 “Bonds”, 0 204 22 000 “Bills” in the Balance Sheet (form 0503130) can only be reflected in Chapter 092 “Ministry of Finance of the Russian Federation”, since accounting for securities (bonds, bills) that are debt obligations of the Russian Federation must be transferred to the administrator authorized to conduct transactions with securities.
• Indicators for account 1,204,33,000 “Participation in state (municipal) institutions”, formed by the main managers of federal budget funds at the beginning of the year and reflected in budget reporting (in the Balance Sheet (form 0503130) and Explanatory Note (form 0503160), must be identical to the indicators for accounts 0 210 06 000 “Settlements with the founder”, reflected in the consolidated Balance Sheet of a state (municipal) institution (form 0503730) of the financial statements of state (municipal) budgetary and autonomous organizations subordinate to the main managers of federal budget funds.

2. Certificate of consolidated settlements (form 0503125).

3. Certificate for the conclusion of budget accounts for the reporting financial year (f. 0503110). When drawing up a certificate, you should pay attention to the compliance of indicators with the codes of the Classification of Operations of the General Government Sector (KOSGU) reflected in the Certificate and in the Statement of Financial Results (Form 0503121).

4. Certificate of the amounts of consolidated revenues to be credited to the budget account (f. 0503184).

5. Report on the execution of the budget of the chief administrator, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503127). The report indicators must be generated in accordance with paragraphs 52–59 of Instruction No. 191n.

6. Report on budgetary obligations (f. 0503128). The document is formed by the chief administrators of federal budget funds on the basis of relevant reports submitted by subordinate recipients of budget funds. It is compiled and presented as of April 1, July 1, October 1, January 1 of the year following the reporting year, as well as on another reporting date established by the financial authority, the main manager (manager) of budget funds as part of its internal financial control in area of ​​their activity.

7. Report on financial results of activities (f. 0503121).

8. Cash flow statement (f. 0503123).

9. Explanatory note (f. 0503160). At the same time, the indicators of the Information on the movement of non-financial assets (form 0503168) are formed for budgetary activities and must correspond to identical indicators of the Balance Sheet (form 0503130) and the Statement of Financial Performance (form 0503121) of the chief administrator of federal budget funds. The data is presented separately:

• according to indicators of the movement of non-financial assets, with the exception of the movement of non-financial assets of treasury property (the indicators of section 1 and the corresponding indicators of the movement of objects on off-balance sheet accounts reflected in section 3 are filled in);
• according to indicators of the movement of non-financial assets of treasury property (bodies exercising the powers of owners of treasury property fill in the indicators of section 2 and the corresponding indicators of the movement of objects on off-balance sheet accounts reflected in section 3).

In addition, when generating Information on financial investments (form 0503171), in column 1 “Budget accounting account number (code)” the numbers of budget accounting accounts are indicated, containing in the corresponding categories the code of the group, subgroup, article of classification of sources of financing the budget deficit, section code, subsection of the classification of budget expenditures. The information must reflect, among other things, the indicators of account 1,204,33,000 “Participation in state (municipal) institutions” (hereinafter referred to as account 1,204,33,000), formed by the body exercising the functions and powers of the founder of a budgetary, autonomous institution, without indicating the names and institution codes.

If the founder is the Government of the Russian Federation, the reflection of account indicators 1,204,33,000 in budget accounting and reporting is carried out by the body authorized to provide the institution with subsidies for the implementation of state tasks, within the framework of its maintenance as the main administrator (recipient) of budget funds, budget accounting and reporting. The first seventeen digits of account numbers 1 204 31 000, 1 204 32 000, 1 204 33 000 reflect the value “XXX ZZZZ0”, where XXX is the code of the chief administrator of the federal budget funds, exercising on behalf of the Russian Federation the functions and powers of the founder (property owner) , ZZZZ - code of a section, subsection of expenses according to the budget classification of the Russian Federation, based on the industry (functional) affiliation of the organization.

Information on changes in balance sheet currency balances (form 0503173) is presented separately by type of activity (budgetary activities, income-generating activities, activities with funds received at temporary disposal).

Indicators on the amounts of damage and theft reflected in the Information on damage to property, theft of funds and material assets (form 0503176) are subject to disclosure in section 4 “Analysis of financial reporting indicators of the subject of budget reporting” of the text part of the Explanatory Note (form 0503160) (including including, the reasons for the debt, measures taken to eliminate the shortages and thefts that have arisen).

Particular attention should be paid to a complete and high-quality description in Table 7 “Information on the results of external control activities” of the Explanatory Note, which indicates summary data on the chief administrator of federal budget funds without a breakdown of activities carried out in the subordinate network of recipients of federal budget funds. Separation (liquidation) balance sheet of the main manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503230).

In addition to the consolidated forms of budget reporting, they provide:

• reporting on non-financial loans from international financial organizations and related loans from foreign governments, banks and firms (Report, form 0503127; Certificate, form 0503125 for account 1 304 04 000 “Internal settlements”; Information on cash balances in the accounts of the recipient of budget funds, form 0503178);
• reporting on cash transactions executed through accounts opened in credit institutions to government institutions in terms of income received from permitted types of activities as an additional source of financial support for the performance of functions, and on related expenses in excess of budgetary allocations provided for by the federal law on the federal budget for the corresponding financial year for institutions located outside the territory of the Russian Federation (report, form 0503127; Information, form 0503178);
• report (form 0503127) on the Reserve Fund of the President of the Russian Federation and the Reserve Fund of the Government of the Russian Federation for each decision of the President of the Russian Federation and the Government of the Russian Federation;
• information on accepted obligations for capital construction projects included in the federal targeted investment program (FAIP form 0503128) as part of the Explanatory Note (form 0503160). At the same time, the Information is generated by the chief administrators of federal budget funds using the Unified Information and Analytical System for collecting and reporting of the Ministry of Finance of the Russian Federation, broken down by capital construction projects in accordance with the Recommendations for filling out and submitting by the main administrators of federal budget funds;
• institutions participating in compulsory health insurance programs and carrying out separate accounting for transactions with compulsory medical insurance funds, form and submit to the main manager of federal budget funds, as well as upon requests from other interested bodies, a separate Report (form 0503127) regarding receipts of compulsory funds to the federal budget health insurance and expenses incurred by government institutions as part of activities with compulsory health insurance funds. The specified report is not submitted to the Treasury;
• The Report on the Execution of the Budget of the Union State - Report (form 0503127), generated in accordance with the established requirements, is presented separately. At the same time, data on the execution of the budget of the Union State is not included in the consolidated Report (form 0503127).

Features of accounting in budgetary, autonomous and government institutions

The table below examines comparisons in the differences between accounting in a budgetary, state-owned and autonomous institution.

Nuances of accounting in a government entity

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

• The founder participates in financial management.
• Accounts are opened in 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.
• Transactions with securities are not carried out.
• The structure does not have the rights to use the simplified tax system.

The following features are also significant:

• Asset data is recorded on the balance sheet. Double entry does not apply.
• The institution uses only OSNO.

Taxes are not charged only on income from main activities.

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