The first days of working as an accountant of a budgetary institution

Legal status of the organization

The Civil Code divides organizations into commercial and non-profit.
The main goal of commercial organizations is to make a profit. Accordingly, non-profit organizations are those for which profit is not an end in itself. These, in particular, include state and municipal institutions (clause 8, part 3, article of the Civil Code of the Russian Federation). Both federal departments and bodies of federal subjects and municipalities can act as founders of such organizations. A state or municipal institution can be a state-owned, budgetary or autonomous institution (Article 123.22 of the Civil Code of the Russian Federation). In addition to the “statutory” type of activity, a public sector organization can conduct other work only if it does not contradict the goals of its creation. The addition must be specified in the statutory documents.

Ready solution

The “Accounting for budgetary institutions” configuration meets the requirements for software for automating the accounting of budgetary institutions:

• Standard Budget Accounting Methodology;
• Operational support of legislation;
• A full-featured set of ready-made solutions for automating the main areas of budget accounting;
• A single interconnected technological process for processing documentation for all sections of accounting with the preparation of a balance sheet;
• Work in a single information space;
• Unified document flow;
• One-time data entry;
• Use of state classifiers;
• Data exchange with treasury systems;
• Data exchange with systems such as “Client-Bank”;
• Loading data from other programs;
• Formation of accounting and tax reporting in electronic form;
• Possibility of connecting external reports, saving any reporting information in the form of Excel files
• and much more

which allows the program to be positioned as a ready-made solution that can be immediately used in most budget institutions that receive budget funds.

Taking into account the need of financial authorities to centralize accounting, in the “Accounting for budgetary institutions” configuration, it is possible to maintain accounting records for both one budgetary institution and a group of budgetary institutions (structural divisions of the institution) in one information base with obtaining both general and separate (by institutions, structural divisions) general books and balance sheets. In addition to separate accounting by institution, the configuration supports up to 5 sections of analytical accounting. The configuration also provides for working with distributed information bases and other capabilities.

What regulatory legal acts govern accounting?

In matters of accounting, both budgetary institutions and commercial organizations are guided by the same law - Federal Law dated December 6, 2011 No. 402-FZ “On Accounting”.

However, additional regulatory legal acts have been developed for each area. State employees also use in their work instructions for the use of the Unified Chart of Accounts and separate ones for each type of state (municipal) institutions: state-owned, budgetary or autonomous. For commercial structures, the regulatory framework is supplemented by accounting regulations (standards) approved by the Russian Ministry of Finance.

Basic regulating accounting documents

Results

To determine the accounting rules, it is necessary to understand what type of government institutions we are interested in, since there are 4 charts of accounts for public sector employees. The unified chart of accounts contains general rules, and in the remaining 3 private charts of accounts you can find detailed examples of the use of accounts, lists of typical transactions and explanations of the structure of the account.

Sources:

• Federal Law of December 6, 2011 No. 402-FZ
• Federal Law of November 3, 2006 No. 174-FZ
• Federal Law of January 12, 1996 No. 7-FZ
• Budget Code

You can find more complete information on the topic in ConsultantPlus. Full and free access to the system for 2 days.

Obligations of a budgetary organization

When starting work in the public sector, an accountant will certainly encounter specifics regarding property and financial obligations:

• the state (municipal) task is carried out by the institution at the expense of subsidies from the corresponding level of the budget of the Russian Federation;
• the property is assigned to the institution with the right of operational management;
• the land plot is provided to a budgetary institution on the right of permanent (indefinite) use;
• the owner of the property is the Russian Federation, a constituent entity of the Russian Federation or a municipal entity;
• a budgetary institution cannot be liable for the obligations of property owners;
• the institution does not have the right to dispose of real estate and especially valuable movable property assigned to it by the owner or acquired at the expense of funds allocated by the owner, etc.

These and other provisions are established by Article 9 of the Federal Law “On Non-Profit Organizations” No. 7-FZ of January 12, 1996.

The concept of budget accounting

In which enterprises should accounting be carried out according to budgetary principles? In those that are fully or in some part financed from the state budget of the Russian Federation.

Budgetary organizations include legal entities created by government bodies of the Russian Federation, the main purpose of which is not to make a profit.

In order to regularly allocate money from the budget to finance a non-profit organization, it is necessary not only to conduct accounting correctly, as in any structure, but also, in addition to traditional reports, to regularly provide estimates of income and expenses. This is necessary to track the purposes for which public money is used. The activity of generating this documentation is called budget accounting.

Specifics of a budget organization from an accounting point of view

A public accountant must take into account the peculiarities of the obligations of this area regarding finance and property:

• one of the goals of the activities of a municipal institution - a state task - is carried out using funds from a certain level of the state budget;
• the property is not owned by a budgetary institution, but by right of operational management, and the owner is the Russian Federation or its subject;
• if a budgetary organization owns a land plot, it is provided for use indefinitely;
• the obligations of property owners are not identical to the obligations of a budgetary institution;
• Even if the owner has assigned to a budget organization the right to manage valuable property and real estate, the organization cannot dispose of it without permission.

ATTENTION! All specific differences are given in Art. 9 of Federal Law No. 7-FZ of January 12, 1996 “On Non-Profit Organizations”.

What is the difference between “commercial” and “budgetary” charts of accounts?

In the accounting of organizations of different forms of ownership, the differences begin with the chart of accounts. The essence of the accounts remains common - accounting for fixed assets and inventories, settlements with suppliers, customers, accountable persons, etc. However, the numbers and names of the accounts do not match: account 10 “Materials” - in commercial accounts and account 105XX “Inventories” - in budget accounting.

The budget chart of accounts is fraught with the greatest difficulties for an inexperienced accountant. They are connected with the need to control the intended use of allocated funds. If an account in a commercial organization includes only two digits, then the accounts of a budgetary institution consist of 26 digits. A special budget classification is used.

So, in the account number of a budgetary institution, the first 17 digits indicate an analytical code based on the classification of inflows and outflows of funds. The 18th digit indicates the code of one of the types of financial support: income-generating activities, funds at temporary disposal, subsidies for the implementation of state (municipal) tasks, etc. The following digits contain:

• 19–21st - synthetic account code of the Chart of Accounts of accounting (budget) accounting;
• 22nd and 23rd - code of the analytical account of the Chart of Accounts of accounting (budget) accounting;
• 24–26th - analytical code of the type of receipts, disposals of an accounting object.

Reflection of plans for receipts and disposals

First, you need to make preliminary settings in the institution’s card. On the “Basic” tab, you must indicate information about the founder of the institution (subject of the Russian Federation, the budget from which the institution is financed, data of the body that exercises the powers of the founder (“Main” - “Organizations” - “Founder”).

Accounting for income and expense planning operations is maintained in the “Planning and Authorization” – “Planned Performance Indicators” section.

To store the list of FCD plans, the reference book “Plans of Receipts (Dismissals)” is used. Plans for receipts (disposals) are stored in the information register “Plans for receipts (disposals) of the organization.” Information on FHD plans is entered separately by income (KDB), expenses (KRB) and sources of financing (CIF), as well as separately by KFO and planning periods. (“Planning and authorization” – Section “Planned performance indicators” – “Plans for receipts (disposals).”

After the plans for receipts and disposals have been created, it is necessary to enter information about the composition of the plan for receipts and disposals in the directory “Items of the plan for receipts (disposals)” (“Planning and authorization” – “Section Planned performance indicators” – “Items of the plan for receipts (disposals)” ).

You can enter a plan for receipts (disposals) in two ways: using the assistant for entering planned indicators or entering the document “Planned assignments”, which are also located in the “Planned performance indicators” section. Plan assignments are entered separately for each plan, broken down by plan items.

To monitor the execution of the FCD plan, use the report “Summary data on the execution of the FCD plan” (“Planning and authorization” – Section “Reports” – “Planning and authorization reports”).

Scope of reporting and deadlines for its submission

An accountant who comes to the budget from the commercial sector will have to face an increase in the volume of reporting to regulatory authorities. This is dictated by different operating principles of budgetary and commercial structures and the corresponding features of legal regulation.

If a commercial organization submits financial statements once a year, then the state (municipal) institution follows a special schedule, which is drawn up and approved by the Russian Ministry of Finance and the relevant financial authorities. According to the instructions and depending on the type of organization, state employees submit reports:

• monthly (about 1–5 forms),
• quarterly (about 5–10 forms),
• once a year (from 10 to 30 forms).

A commercial organization submits annual reports to the tax office no later than March 31 of the year following the reporting year. These statements consist of a balance sheet, income statement and appendices thereto.

State employees prepare many more forms. Thus, recipients of budget funds submit the balance sheet of the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (form 0503130, order No. 191n).

Also, budgetary and autonomous institutions (order No. 33n) represent:

• balance sheet of a state (municipal) institution (form 0503730);
• report on the institution’s implementation of its financial and economic activity plan (f. 0503737);
• report on the financial results of the institution (form 0503721);
• information on the institution’s receivables and payables (form 0503769);
• information about the institution’s cash balances (form 0503779).

The reporting of a budgetary institution directly depends on the sources from which its activities are financed. These can be subsidies for state (municipal) tasks, the institution’s own income, funds at temporary disposal, funds for compulsory health insurance, etc. Like commercial companies, public sector employees are required to submit the institution’s balance sheet and a number of other forms to the territorial tax office no later than March 31 the year following the reporting year. But in addition to this, they are obliged to submit financial statements to their founder within the prescribed period.

Features of budget accounting

Just as in commercial companies, in the public sector the organization of accounting is guided by the Federal Law “On Accounting” No. 129-FZ.
In addition, enterprises use the Instructions for accounting of institutions and organizations on a budget (Order of the Ministry of Finance of the Russian Federation No. 107 n), the Budget Code of the Russian Federation, the Chart of Accounts for budgetary accounting and instructions for its application, adopted by the Order of the Ministry of Finance of the Russian Federation of December 16, 2010. No174н.

Perhaps the most important distinguishing feature of accounting in budgetary organizations is the use of a special Chart of Accounts, which includes the so-called budget classification, consisting of 26 categories.

Each of these categories carries information about the organization. For example, in categories 1 to 17 the classification of income and expenses, as well as sources of subsidies, are coded. Bit 18 contains data on types of activities, each of which is also assigned a specific number.

Look, number 1 is indicated when organizations work with funds that are in temporary use, 2 - are engaged in activities that generate income for the institution, number 3 is indicated if budgetary activities are carried out.

We will look at the budget chart of accounts in more detail in our next article.

It is necessary to pay attention to the fact that the reporting of public sector employees differs from companies engaged in commercial activities.

The general composition of budget reporting is determined by clause 3 of Art. 264.1 BC RF.

“Balance sheet of a state (municipal) institution” (f.0503730);

By and large, the essence and structure of the balance sheet is similar to the balance sheet of commercial organizations.
It also reflects the organization's property - assets
, and collateral -
liabilities
.
However, due to the specifics of budget accounting, the balance sheet of budgetary institutions consists of financial
and
non-financial assets
. Liabilities are not divided into short-term and long-term. But with regards to property, on the contrary, the budget balance sheet deciphers the initial cost, residual value, depreciation in more detail, and especially valuable property is highlighted separately.

“Report on the financial results of the institution” (f.0503721);

The report implies a more detailed classification of income and expenses. Budget funds
are allocated to a separate block . There are also other forms of reporting that are unique to budgetary organizations.

Filing reports also has its own specifics and a special procedure, enshrined in Instruction No. 33n

Recipients of budget funds report to a higher organization, that is, to the founder. In turn, the latter is obliged to generate consolidated (consolidated) reporting for transfer of the corresponding budget to the financial authority (according to clause 11 of Instruction No. 33n).

I will note some more information regarding budget accounting, such as the peculiarities of accounting for fixed assets, cash accounting, as well as accounting for settlements with debtors and creditors, industry-specific accounting features, which I will certainly talk about in the following articles.

Balance sheet structure

At first glance, the balance sheets of commercial and budgetary organizations are similar - both contain an asset and a liability, which are divided into several parts. However, upon closer examination, an experienced accountant will discover significant differences. For example, a budgetary institution is required to separately indicate transactions with target funds, its own income, and funds at temporary disposal. If in the balance sheet of a budgetary institution an accountant reflects data for the reporting year and the previous year, then when working with commercial accounting, you will have to prepare a balance sheet for the reporting year and the two previous ones.

In a commercial structure, the asset is divided into non-current and current assets, the circulation of funds forms the basis of the asset of the commercial balance sheet. State employees have two components: financial and non-financial assets, and funds are divided into those expressed in monetary terms and those that have a tangible form. The balance sheet liability in a commercial structure contains an indication of own and borrowed funds. The latter are divided into long-term and short-term liabilities. For the balance sheet of a budgetary institution, it is important to reflect the types of payments, regardless of their repayment period.

Cost calculation procedure

In accordance with clauses 134-140 of Instruction 157n, subaccounts of account 109.00.000 are intended for accounting for operations to form the cost of finished products, work performed, services provided. According to paragraph 138 of Instruction 157n, the grouping of costs is carried out by type of expense in the context of cost groups:

• direct costs directly attributable to the cost of finished products, works, services (subaccount 109.60);
• overhead costs for the production of finished products, works, services (subaccount 109.70) - general production costs;
• general business expenses (subaccount 109.80);
• distribution costs (subaccount 109.90).