Municipal institution and features of its creation, as well as activities. State and municipal institutions in the Russian Federation: concept, types, main functions of State municipal institutions and instructions

State are all institutions that are federally or regionally owned and financed from the federal and regional budgets.

Municipal are those institutions whose owner is a municipality and which are financed from local budgets.

Each state or municipal institution must have a charter approved by the founder and registered in the prescribed manner, a budget estimate or plan for financial and economic activities, an independent balance sheet, as well as property under operational management.

State and municipal institutions are divided into three types:

State-owned;

Budget;

Autonomous.

According to Art. 6 BC RF, government institutions- these are state (municipal) institutions that provide state (municipal) services, perform work and (or) perform state (municipal) functions in order to ensure the implementation of the powers of state authorities (state bodies) or local government bodies provided for by the legislation of the Russian Federation, financial support whose activities are carried out at the expense of the corresponding budget on the basis of budget estimates.

Law No. 83-FZ establishes that the status of government institutions should have:

Directorates of associations, directorates of formations and military units of the Armed Forces, military commissariats, control bodies of internal troops, control bodies of civil defense forces, formations and military units of internal troops, as well as other troops and military formations;

Institutions executing punishments, pre-trial detention centers of the penal system, institutions specially created to ensure the activities of the penal system, performing special functions and management functions;

Specialized institutions for minors in need of social rehabilitation;

Institutions of the Ministry of Internal Affairs, the Main Directorate of Special Programs of the President of the Russian Federation, FMS (Federal Migration Service), FTS, FSB, SVR (Foreign Intelligence Service), FSO (Federal Security Service), special, military, territorial, facility units of the federal fire service of the Ministry of Emergency Situations, emergency rescue units of federal executive authorities;

Psychiatric hospitals (hospitals) of a specialized type with intensive observation, leper colonies and anti-plague institutions.

State institutions, being non-profit organizations, have a number of characteristics inherent to them:

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

2) the founder of such an institution - government bodies and local government bodies;

3) securing property - with the right of operational management;

4) sources of financing - funds from the relevant budgets and state extra-budgetary funds;

5) the presence of a budget estimate, the volume of which is established by the founder, including on the basis of a state assignment;

6) a high degree of state regulation of their financial activities and a low level of independence in the execution of budget estimates;

7) operations with budget funds are carried out through personal accounts opened by him in the treasury authorities;

8) lack of rights to provide and receive credits (loans), purchase securities;

9) crediting extra-budgetary revenues from income-generating activities to the corresponding budget of the budget system of the Russian Federation, with the exception of institutions of the penal system, where such revenues are in in full are allocated for financial support of their functions in excess of budgetary allocations;

10) consolidation in the charter of the position on subsidiary liability for the obligations of a state-owned institution of public law education represented by the executive body exercising the functions and powers of the founder;

11) a special procedure for maintaining accounting records in accordance with the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application.”

Based on their functional characteristics, all state and municipal institutions are divided into:

For state and local government bodies. For example, this is the Administration of the President of the Russian Federation, the Ministry of Finance of Russia, federal agencies, the administration of the municipal formation "Volkhov district" Leningrad region" etc.;

Judicial bodies, including, for example, the Constitutional Court of the Russian Federation, the Supreme Arbitration Court of the Russian Federation, courts of general jurisdiction, etc.;

Military, educational, medical and other institutions.

Using the example of the education sector, we will consider another principle of grouping institutions. Depending on the program being implemented, educational institutions are grouped into certain types of institutions operating in accordance with the standard provisions approved by the Government of the Russian Federation:

Preschool;

General education, which includes three levels: primary general, basic general, secondary (complete) general education;

Primary, secondary, higher and postgraduate vocational education;

Additional education adults;

Additional education for children;

Special (correctional) for students and pupils with developmental disabilities;

For orphans and children left without parental care (legal representatives);

Other institutions carrying out the educational process.

In turn, certain types of institutions may function as part of a typical group of institutions. For example, general educational institutions include schools, gymnasiums, lyceums, boarding schools, and evening schools.

Unlike education, standard regulations are not approved for other branches of the public sector, and their activities are regulated by statutes. For example, the statutes of all state museums directly approved by the Government of the Russian Federation.

The organizational structure of the state system of medical institutions is regulated by the Ministry of Health and Social Development of Russia by approving the corresponding nomenclature of institutions and the rules for their licensing. In accordance with the nomenclature, all institutions are grouped into three large blocks:

Treatment and prophylaxis;

State Sanitary and Epidemiological Service;

Pharmacy.

In turn, each of the listed groups includes institutions of certain types and types, which indicates a widely ramified structure of medical institutions, the name of which reflects the specifics of the functions they perform. For example, maternal and child health institutions include orphanages and maternity hospitals; dispensaries are institutions that specialize in certain types of diseases or types of activities (dermatology, venereology, drug treatment, etc.).

The second type of state and municipal institutions includes budgetary institutions. These include non-profit organizations created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work, provide services in order to ensure the implementation of the powers of the relevant government bodies (state bodies) or local government bodies provided for by the legislation of the Russian Federation in the fields of science, education, healthcare, culture , social protection, employment, physical education and sports, as well as in other areas.

In many ways, the characteristics, rights and responsibilities of budgetary institutions before July 1, 2012 will be similar to the characteristics, rights and responsibilities of government institutions. In particular, accounting in budgetary institutions will be carried out in the same manner as for state-owned institutions.

The next organizational and legal type is autonomous institutions. The Law on Autonomous Institutions provides the following definition: an autonomous institution (AI) is a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity (which acts as its founder) to perform work, provide services in order to exercise the powers of public authorities provided for by the legislation of the Russian Federation , powers of local government bodies in the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas.

In addition to the Law on Autonomous Institutions, issues of the legal and financial nature of their functioning are set out in the following legislative acts:

Law of the Russian Federation of July 10, 1992 No. 3266-1 “On Education”, which states that when creating an autonomous educational institution by changing the type of an existing state or municipal educational institution, the educational institution has the right to carry out the types of activities specified in its charter on the basis of a license and certificate on state accreditation issued to such an educational institution before the expiration of these licenses and certificates;

The Budget Code of the Russian Federation, which established that the budgets of the budgetary system of the Russian Federation may provide for subsidies to autonomous institutions, including subsidies for reimbursement of standard costs for the provision by them of state (municipal) services in accordance with the state (municipal) assignment (clause 1 of Article 78.1 of the Budget Code of the Russian Federation) ;

Tax Code of the Russian Federation: when determining the tax base for calculating income tax, subsidies to autonomous institutions are not included in the revenue portion (subclause 14, clause 1, Article 251 of the Tax Code of the Russian Federation).

All types of state and municipal institutions have both common and characteristic features. Among the general features, it should be noted: the presence of the owner of the property in the person of a state authority or local government; securing property under the right of operational management; securing a land plot with the right of permanent (indefinite) use; fulfillment of state (municipal) assignments; publication of reports in the media; licensing of certain types of activities, regardless of whether their services are paid to citizens and legal entities from the budget or provided on a paid basis.

License- a special permit to carry out a specific type of activity subject to mandatory compliance with licensing requirements and conditions, issued by a licensing government body to a legal entity or individual entrepreneur.

In accordance with the Federal Law of May 4, 2011 No. 99-FZ “On licensing of certain types of activities” the following are subject to licensing: educational activities, activities of non-state pension funds for pension provision and pension insurance; medical and pharmaceutical activities, etc.

In addition to the license, potential recipients of budget funds must have other documents. For example, educational institutions receive the right to issue state documents only after passing state accreditation, which is carried out by the accreditation body once every six years in institutions of primary, secondary, higher and additional vocational education and in scientific organizations; once every twelve years - in other educational institutions.

The founder retains full control over the activities of the head of the institution, despite the fact that, unlike the head of a state-owned institution, the head of a budgetary or autonomous institution has much more freedom and independence in making management decisions. This concerns the expenditure of funds, personnel management, and the policy of providing paid services.

In table Table 1.1.1 shows the main differences between the systems for managing material and financial resources at the level of state-owned, budgetary and autonomous institutions.

Table 1.1. The main differences between state, budget and autonomous institutions

What are state and municipal unitary enterprises? In Russian legislation, in particular in the Civil Code, there is a definition of this term. In accordance with it, state and municipal unitary enterprises are organizations created for the purpose of solving the main tasks of the state and making a profit, but at the same time not being the owners of the property assigned to them. Only the founder directly has the right to dispose of it. They are called unitary because property cannot be divided into shares, shares, deposits and other parts. The name of this entity must necessarily contain an indication of the owner.

State and municipal unitary enterprises are divided into 2 types. The first is organizations based on the right of economic management. It should be noted that this includes unitary enterprises such as municipal ones. They are created after the relevant decision is made by the authorized state body or municipality. The second type is organizations based on the right of operational management. They can be founded only by decision of the government of the country. State and municipal unitary enterprises in this case have a rather specific legal position. Thus, they are created for the purpose of providing certain services, performing work or producing any products, which is typical for commercial organizations. At the same time, all activities of the enterprise can be based on financing from the budget.

First of all, this type of business entity has special legal capacity. That is, they were created for the purpose of performing certain works, providing services or producing some products, which is a characteristic feature of commercial organizations. However, state and municipal unitary enterprises are not at all limited in their rights to carry out certain transactions. For example, they can rent out vacant premises (unless otherwise provided by the charter and other regulations). Another feature is that such business entities are individual enterprises. The third specific feature of this type of enterprise is related to the Civil Code. Particular attention is paid to terminology. In relation to such organizations, the definition of “enterprise” acts as a subject of civil rights, in other cases it is only an object of legal relations. Among other things, they can apply for targeted funding (this includes subsidies, subsidies, and subventions). It is carried out to execute a variety of programs. Preference is given to those with a social orientation.

This leads to the fourth feature. The charter of unitary type business entities must include information about the direct owner of the property, the sources of formation of the authorized capital and the procedure for its formation. It should be noted that the enterprise is not responsible for the obligations of the owner, but he is responsible for the activities of the organization.

Here there is a sole manager, and not a collegial body, as happens in other cases. As a rule, this is the director. A person is appointed to this position by the owner or a special body with the appropriate powers.

The term “state corporation” means a non-profit institution, the assets of which belong to the Russian Federation, created for the purpose of carrying out socially significant functions, such as, for example, the fair distribution of financial resources. In practice this function may be expressed in the fact that state corporations provide jobs with good salaries, thereby stimulating the growth of the purchasing power of the population, or, for example, in the fact that the corresponding type of institution acts as large customers for private businesses, contributing, in turn, to the development of entrepreneurship. State corporations stimulate the growth and modernization of the economy as a whole and contribute to building active international relations of the Russian Federation.

State corporations, state-owned companies and state-owned enterprises: the relationship of concepts

State corporations and state companies are 2 types of non-profit structures. They are different to a certain extent, although they are very similar. First of all, it should be noted that their activities are regulated by the same source of law - the Law “On Non-Profit Organizations”.

According to its provisions, a state company is an NPO that does not have a membership, created by the Russian Federation on the basis of property investments in order to provide government services and perform other functions when using state property in the form of trust management. In turn, a state corporation is also a non-membership non-profit organization created by the Russian Federation on the basis of a property contribution, but to achieve social goals and to implement, as we noted above, socially significant functions. Both types of government structures are created on the basis of the publication of federal laws.

In turn, state corporations and state-owned enterprises are characterized by even more pronounced differences. The first have the status of subjects established by the government system of the Russian Federation. In turn, a state-owned enterprise is not something that is necessarily established by the state, but one in which it owns the largest share of shares. Private individuals may well be co-owners of a state-owned enterprise.

In turn, the differences between state corporations and enterprises can hardly be traced at the level of organizational and legal forms. The fact is that state corporations, in principle, can be the same business entities - open or closed - as state-owned enterprises.

Some lawyers, however, classify organizations such as federal state unitary enterprises as state corporations. State-owned enterprises in the general case can only be business entities - such a form as a unitary enterprise is, as a rule, not typical for them.

However, there are experts who prefer to distinguish between the concept of “state corporation” and federal state unitary enterprise. This is due to the fact that the former are almost completely uncontrollable and unaccountable to government bodies - an exception may be the need to periodically provide some data on the activities carried out to the Government of the Russian Federation. In turn, government agencies may have significantly more powers in terms of managing federal state unitary enterprises.

But, in general, there is a widespread point of view according to which a state corporation can be represented in any organizational and legal form. Examples of state-owned enterprises are Rosneft, Russian Railways, Rostelecom. Examples, in turn, of unitary enterprises are Russian Post, Mosgortrans, TASS agency.

One way or another, it makes sense to distinguish state-owned enterprises, state-owned corporations and state-owned companies based on their actual mechanism of establishment. Which is determined primarily by the specifics of the legal regulation of the activities of the relevant organizations.

Features of legal regulation of the activities of state corporations

Let us therefore consider the legal aspect of the activities of state corporations. First of all, it is worth noting that state corporations are subject to the jurisdiction, first of all, of civil law. That is, in transactions and other legal relations they act as a subject legally equal to the partners. However, the legal status of the relevant organizations has a number of features.

First of all, it should be noted that state corporations in Russia are established on the basis of a published federal law. An aspect of the activities of the relevant companies is that they are not obliged to answer for the emerging obligations of the Russian Federation. Conversely, the state is not responsible for the work of state corporations. An exception may be scenarios in which certain types of mutual responsibility of the Russian Federation and its owned companies are prescribed by law.

Privileges of state corporations

Another noteworthy aspect of the activities of state corporations is that the provisions of the law regulating bankruptcy are not applicable to them. In addition, the corresponding type of organization has certain privileges in terms of reporting:

• they must not disclose information about their work in the same way as business entities are required to do;
• they generally do not have instructions to send reports to government agencies, with the exception of some government agencies;
• state corporations have the right to conduct competitions within the framework of the public procurement mechanism based on independently established rules, which may not necessarily coincide with the norms approved in the legislation on public procurement.

You can also pay attention to how the bodies that manage state corporations are formed. State corporations are headed by managers in accordance with the rules, which, as in the case of the establishment of organizations of the corresponding type, are determined by a separate law. Thus, according to the provisions of a number of legal acts, in many cases the head of a state corporation can be appointed directly by the President of the Russian Federation.

When did state corporations appear in Russia?

State corporations as subjects of civil law in the Russian Federation began to appear after adjustments were made on July 8, 1999 to the Law regulating the activities of non-profit organizations. Thus, a basis has emerged for legalizing the activities of the corresponding type of institutions.

It is believed that the first state corporation in Russia was the ARKO agency, which was involved in the restructuring of banking organizations - it was registered in 1999. However, after this agency was established, state corporations for quite a long time were not the most popular organizational and legal form of business with state participation. It was only in 2007 that their popularity began to grow steadily.

The largest state corporations in Russia

What state corporations exist in Russia today? The list of such is relatively small, but it certainly cannot be considered closed. Depending on the tasks that the state sets for itself, new organizations of the appropriate type can be created and existing ones can be abolished.

Among the largest state corporations in the Russian Federation today:

• Vnesheconombank;
• "Russian Technologies";
• "Rusnano";
• "Rosatom".

It can be noted that the state corporation Olimpstroy was responsible for the construction of Olympic facilities in Sochi. The Housing and Communal Services Fund is considered a significant corporation in terms of the scale of its activities.

Prospects for state corporations in Russia

How promising is the further development of such forms of enterprises as state corporations? There are different points of view on this matter.

Thus, in the last few years, reports have appeared in the media that the corresponding organizational and legal form of enterprise activity is planned to be abolished. In particular, one of the concepts for improving legislation regulating the activities of legal entities included theses on the need to consider the transformation of state corporations into other types of organizational and legal forms of enterprises. At the same time, the privileges that state corporations have in accordance with current legislation were supposed to be canceled.

But so far state corporations are operating successfully. True, their activities are closely monitored by the government, which seeks to improve the efficiency of the relevant organizations. In particular, the current remuneration systems for employees of state-owned enterprises are being quite actively adjusted.

There are, for example, proposals to link compensation for employees of relevant organizations to the actual results of labor. There are initiatives according to which the powers of employees of state corporations are supposed to be brought closer to those that characterize the activities of civil servants. Similarly, it was planned to impose additional restrictions on specialists of state-owned companies, in particular those related to the possibility of conducting commercial activities.

Industry specifics of the development of state corporations

There are theses that the activities of state corporations should be regulated based on the specifics of a particular segment of their activities. Thus, financial state corporations may be more compatible with legal acts that strictly regulate their activities. Innovative state corporations, in turn, may not be so acceptable to be strictly regulated.

Similarly, the sectoral approach can be adapted to the activities of other structures, such as, for example, the fund responsible for the development of housing and communal services. State corporations, therefore, as forms of activity remain relevant and, as many analysts believe, have good development prospects.

Specifics of foreign state corporations

Having studied the specifics of the activities of state corporations of the Russian Federation, we will consider how the corresponding types of enterprises operate abroad. The establishment of such organizations is, of course, not only provided for by the Russian political system. There are state corporations in many countries around the world. For example, in the USA.

Among the most famous American state corporations is Amtrak. This company provides services in the field of passenger transportation on US railways. It was established in 1971. It is noteworthy that Russian and American state corporations are to some extent similar in such an aspect as creation - state corporations in both countries are formed on the basis of adopted regulations. Thus, Amtrak was established by resolution of the US Congress.

Another large American state corporation is OPIC, which invests in foreign projects. Like Amtrak, it was founded in 1971. Some experts view it as an agency accountable to the US government - in this aspect we can trace the difference between Russian and American organizations of the corresponding type. Although they have some similarities in creation, US public corporations may be more accountable to government authorities. In turn, according to the law, state corporations of the Russian Federation, as we know, are less dependent on the public administration system.

By the way, it can be noted that the classification of organizations of the corresponding type in the United States is carried out according to a more complex scheme than in the Russian Federation. For example, in America there are state corporations sponsored by the government; in Russia their direct analogue is not defined at the level of federal legislation.

So, we have examined the essence of the concept of “state corporations”. We also studied examples and characteristics of relevant institutions. What conclusions can we draw?

First of all, it should be understood that a state corporation and a state enterprise are not the same thing. The concept of a state-owned company is quite close in meaning to the first term. In particular, both types of organizations are regulated by the same law. However, it is worth noting that the terms we studied, such as “state corporation”, “state enterprise”, as well as “state company”, are often considered as synonyms. From a legal point of view, this is not entirely correct, but in general it is acceptable due to the fact that the corresponding concepts are really very close.

State corporations in Russia, the list of which is quite regularly adjusted, according to the priorities and dynamics of the legislative activity of the authorities, are, despite theses about the possibility of abolishing the corresponding type of legal entities, a fairly promising form of enterprise operation.

However, the successful development of state corporations in the Russian Federation largely depends on the quality of regulatory legislation, especially in terms of determining criteria for the performance of these organizations. A popular approach is according to which the performance of state corporations should be assessed on an industry-by-sector basis, based on a specific segment of the institution’s activities. There are also widespread theses about the need to bring the schemes for regulating the activities of state corporations closer to those that characterize the work of the authorities themselves.

State corporations are successfully developing not only in Russia, but also abroad. In particular, a large number of institutions of this type operate in the United States. At the same time, their status may have both signs of similarity with what characterizes Russian state corporations, and significant differences regarding the model of operation of state enterprises of the Russian Federation.

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

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

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

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

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

In the seminar program:

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

Methodological support for seminar participants

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

Answers to questions from seminar participants

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1) Enumeration cash:

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

2) Receiving funds:

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

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

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

Accounting entries for calculations budgetary institution with its branches subject to the provisions Letters of the Treasury of Russia dated February 19, 2014 No. 42-7.4-05/2.2-116 are given in the table.

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

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

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

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

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

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

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

Examples:

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

Rules for providing travel documents for all types of public transport (except taxis) for urban, suburban and local traffic to employees of certain federal executive authorities, approved. Decree of the Government of the Russian Federation dated 02/05/2013 No. 89 provides for the provision of travel documents to employees who have special ranks and serve in institutions and bodies of the penal system, the federal fire service of the State Fire Service, authorities for control of the circulation of narcotic drugs and psychotropic substances and customs bodies of the Russian Federation (hereinafter referred to as employees, bodies (institutions)). If an employee is not provided with travel documents in the prescribed manner, expenses for travel for official purposes by public transport are reimbursed by authorities (institutions) in the amount of actual costs incurred based on the cost of travel in public transport established in the constituent entity of the Russian Federation on the territory of which the employee was stationed. for official purposes, in the manner established by paragraph 7 of these Rules.

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

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

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

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

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

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

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

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

Options:

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

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

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

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

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

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

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

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

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

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

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

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

For example, the placement of a lot for 2016 was registered in 2015 with an accounting entry: D-t 2.506.20.225, K-t 2.502.27.225.

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

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

For example, in 2015 for 2016:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

4.1. regarding income calculations:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

According to paragraph 355 of Instruction No. 157

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

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

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

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

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

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

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

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

Table 1

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

Table 2

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

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

Yes. Possible.

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

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

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

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

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

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

In accordance with this agreement

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

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

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

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

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

**) These accounting records reflect the debiting and crediting of funds to the institution’s account. It should be noted that in the treasury authorities, funds received at the temporary disposal of a budgetary institution are accounted for in one personal account (20) together with funds for the implementation of a state task (KFO 4) and from income-generating activities (KFO 2) and in one KFO - 8 (funds of non-profit organizations in personal accounts). Therefore, the recent trend is to reflect such transactions as non-cash, in correspondence with account 304 06, since in reality no transfer of funds occurs (see letter of the Ministry of Finance of Russia dated July 1, 2015 No. 02-07-07/38257 (example 4), letter Ministry of Finance of Russia No. 02-02-04/67438, Treasury of Russia No. 42-7.4-05/5.1-805 dated 12/25/2014 (as amended on 02/03/2015)).

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

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

Upcoming seminars "1C:Consulting"

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

55. Types of state (municipal) institutions

Federal Law No. 83-FZ dated 05/08/2010 defines three types of state. (municipal) institutions: state-owned, budgetary and autonomous institutions.

All three types of institutions are state. or municipal, and differ in the degree of financial and economic independence and independence from the state.

State 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 powers of state authorities (state bodies) or local government bodies provided for by the legislation of the Russian Federation and financial the activities of which are carried out at the expense of the corresponding budget on the basis of the budget estimate. The government institution is responsible for its obligations with the funds at its disposal. If the specified funds are insufficient, the owner of its property bears subsidiary liability for the obligations of such an institution. A government institution may carry out income-generating activities in accordance with its constituent documents. Income received from these activities goes to the corresponding budget of the budget system of the Russian Federation and is the income of this budget. The conclusion of state (municipal) contracts and other civil law agreements is carried out by a state institution on behalf of a public legal entity. Placement of orders for the supply of goods, performance of work and provision of services is carried out in the manner established for placing orders for state (municipal) needs. Personal accounts are opened for government institutions in the Federal Treasury.

Budgetary institution is a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work, provide services in order to ensure the implementation of the powers provided for by the legislation of the Russian Federation, respectively, of government bodies (state bodies) or local government bodies in the field of science, education, healthcare, culture , social protection, employment, physical culture and sports, as well as in other areas. A budgetary institution is responsible for its obligations with all the property it has under the right of operational management, both assigned to the budgetary institution by the owner of the property, and acquired from income received from income-generating activities, with the exception of especially valuable movable property assigned to a budgetary institution by the owner of this property or acquired by a budgetary institution at the expense of funds allocated by the owner of the property of the budgetary institution, as well as real estate. The owner of the property of a budgetary institution is not liable for the obligations of the budgetary institution. A budgetary institution has the right to carry out income-generating activities only to achieve the goals of its creation and in accordance with these goals, provided that such activities are indicated in its constituent documents. Income received from these activities and property acquired from these incomes are at the independent disposal of the budgetary institution. The conclusion of contracts and other civil agreements is carried out by the budgetary institution on its own behalf. Placement of orders for the supply of goods, performance of work and provision of services is carried out by a budgetary institution in the manner established for placing orders for state (municipal) needs. Facial accounts are opened for budgetary institutions in the Federal Treasury.

Autonomous institution is a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work, provide services in order to exercise the powers of state authorities and the powers of local government bodies provided for by the legislation of the Russian Federation in the field of science, education, healthcare, culture, social protection, employment population, physical culture and sports, as well as in other areas in cases established by federal laws. An autonomous institution is responsible for its obligations with all property under its right of operational management, with the exception of real estate and especially valuable movable property assigned to the autonomous institution by the owner this property or acquired by an autonomous institution at the expense of funds allocated by such owner. The owner of the property of an autonomous institution is not liable for the obligations of the autonomous institution. An autonomous institution has the right to carry out income-generating activities only to achieve the goals of its creation and in accordance with these goals, provided that such activities are indicated in its constituent documents. Income received from these activities and property acquired from these incomes are at the independent disposal of the autonomous institution. The conclusion of civil contracts is carried out by an autonomous institution on its own behalf. The requirements established for placing orders for state (municipal) needs do not apply to autonomous institutions when they enter into contracts for the supply of goods, performance of work and provision of services. Autonomous institutions have the right to open accounts in credit institutions or personal accounts, respectively, in territorial bodies of the Federal Treasury, financial bodies of constituent entities of the Russian Federation and municipalities. The opening of personal accounts for autonomous institutions in the territorial bodies of the Federal Treasury and the maintenance of these accounts are carried out in the manner established by the Federal Treasury, on the basis of agreements concluded by the founders of autonomous institutions with the territorial bodies of the Federal Treasury.

Municipal institution - an institution created by a municipal entity.

Comment

A municipal institution is one of the types of non-profit organizations that are created by the owner. Depending on the type of owner, institutions are:

Private (private institution) - if the owner is a citizen or legal entity;

State (state institution) - if the owner is the Russian Federation or a subject of the Russian Federation;

Municipal (municipal institution) - if the owner.

The rights of an institution to property assigned to it by the owner, as well as to property acquired by the institution, are determined in accordance with Article 296 of the Civil Code of the Russian Federation (see).

A municipal institution is regulated by Art. 9.1 of the Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”.

A state or municipal institution can be autonomous (see), budgetary (see) or state institution (see).

The liability of a municipal institution and its owner is regulated by Art. 123.22 Civil Code of the Russian Federation:

State institution is liable for its obligations with the funds at its disposal. If there is insufficient funds, the owner of its property bears subsidiary liability for the obligations of a government institution.

Founders

The founder of municipal institutions is the municipal entity (Clause 2, Article 15 of Federal Law No. 7-FZ, Part 1, Article 6 of Federal Law No. 174-FZ).

The founders of one state (municipal) institution cannot be public legal entities of different levels, as well as several public legal entities of the same level.

Article 68 of the Federal Law of October 6, 2003 N 131-FZ “On the general principles of organizing local self-government in the Russian Federation” provides for the possibility of establishing intermunicipal organizations. However, these organizations can be created exclusively in the form of closed joint-stock companies and limited liability companies (Letter of the Ministry of Finance of Russia dated October 22, 2013 N 12-08-06/44036).

Types of activities of state (municipal) institutions. Planning the activities of state (municipal) institutions (clause 3 of the Letter of the Ministry of Finance of Russia dated October 22, 2013 N 12-08-06/44036)

Since the purpose of creating state (municipal) institutions is to ensure the implementation of the powers of government bodies provided for by the legislation of the Russian Federation, the types of activities of the institutions must correspond to the goals for which they were created.

An exhaustive list of types of activities of institutions in accordance with paragraph 3 of Article 14 of Federal Law N 7-FZ, part 2 of Article 7 of Federal Law N 174-FZ must be defined in their charters.

In addition, the goals of creating state (municipal) institutions and their main types of activities must correspond to:

With issues, the solution of which by the legislation of the Russian Federation is assigned to the jurisdiction of their founder - a public legal entity;

With the powers of a government body exercising the functions and powers of their founder.

For state (municipal) institutions, the activities of which do not correspond to the powers assigned to the public legal entity that is their founder, as well as the profile of the government body exercising the functions and powers of their founder, it is advisable to make a decision on their liquidation or transfer to the jurisdiction of another body authorities or transfer of ownership to another public legal entity.

In addition to the main types of activities, state (municipal) institutions have the right to carry out other types of activities that are not the main types of activities, only insofar as this serves the achievement of the goals for which they were created and corresponds to the specified goals, provided that such activities are also indicated in their constituent documents (for example, book publishing, printing, provision of consultations).

Information about the main activities of state (municipal) institutions should be reflected not only in their charters. This information should also be contained in one of the most important documents regulating the activities of budgetary and autonomous institutions - the plan of financial and economic activities.

In accordance with paragraph 3.3 of Article 32 of Federal Law No. 7-FZ, the body exercising the functions and powers of the founder of budgetary or autonomous institutions is obliged to independently establish the procedure for drawing up and approving plans for the financial and economic activities of subordinate institutions in accordance with the General requirements determined by the order of the Ministry of Finance of the Russian Federation Federation dated July 28, 2010 N 81n (hereinafter referred to as the General Requirements for the Plan, Order N 81n).

The body exercising the functions and powers of the founder of budgetary or autonomous institutions, when determining this procedure, has the right to provide additional detail for the indicators of the financial and economic activity plan established by the General Requirements for the Plan, including approving the standard form of the financial and economic activity plan; establish deadlines for approval of the financial and economic activity plan, which should ensure the activities of institutions based on the approved financial and economic activity plan from the very beginning of the next financial year.

In accordance with paragraphs 9 and 17 of the General requirements for the plan, the financial and economic activity plan is drawn up at the stage of forming the draft budget for the next financial year (for the next financial year and planning period), after approval of which the financial and economic activity plan, if necessary, is clarified by the institution and sent for approval by the body exercising the functions and powers of its founder (or by decision of the body exercising the functions and powers of the founder, it is approved by the institution).

Taxation and Accounting

Institutions own property on . In accounting, such property is accounted for in the same way as other organizations account for property under the right of ownership. The chart of accounts and other regulatory documents do not prescribe a special procedure for accounting for property. From a legal point of view, there is a type of property rights that is close in essence to property rights (of course there are differences, but they are legal and do not affect accounting).

For accounting purposes, autonomous institutions use the Chart of Accounts for accounting of autonomous institutions and the Instructions for its use, approved. By order of the Ministry of Finance of the Russian Federation dated December 23, 2010 N 183n.

Budgetary institutions for accounting use the Chart of Accounts for accounting of budgetary institutions and the Instructions for its use, approved. By order of the Ministry of Finance of the Russian Federation dated December 16, 2010 N 174n.

State institutions for accounting use the Chart of Accounts for Budget Accounting and the Instructions for its Application, approved. By Order of the Ministry of Finance of Russia dated December 6, 2010 N 162n.

The main differences between Budgetary, Autonomous and State government and municipal institutions

Source of budget funding:

Autonomous - subsidies

Budget - subsidies

State - based on budget estimates

Main document:

Autonomous - Plan of financial and economic activities

Budget - Plan of financial and economic activities

State - Estimate of income and expenses

Incoming income:

Autonomous - at your own disposal

Budget - at your own disposal

State - credited to the budget

Cash accounts:

Autonomous - In credit institutions and in the federal treasury authorities

Budgetary - in the federal treasury authorities (financial authorities)

State - in the federal treasury authorities (financial authorities)

Differences in functions between state, budget and autonomous state (municipal) institutions.

Letter of the Ministry of Finance of Russia dated October 22, 2013 N 12-08-06/44036 “On Comments (comprehensive recommendations) on issues related to the implementation of the provisions of Federal Law dated May 8, 2010 N 83-FZ” (clause 1)

“... government institutions can perform both state (municipal) functions and provide state (municipal) services (perform work) to individuals and legal entities. In turn, budgetary and autonomous institutions can be created exclusively for the provision of state (municipal) services (performance of work). Carrying out state (municipal) functions is not their task.

It should be noted that federal legislation does not contain a direct rule that makes it possible to establish the difference between a state (municipal) service and a state (municipal) function. At the same time, based on the content of individual legal acts (for example, paragraph 2 of Decree of the President of the Russian Federation dated 03/09/2004 N 314 “On the system and structure of federal executive bodies”), we can conclude that the main difference is that the execution functions are associated with authority (for example, control, supervision, licensing, issuing permits, etc.).

State (municipal) government institutions performing state (municipal) functions are, for example, institutions (departments capital construction), exercising control over the progress of design and construction of targeted investment program facilities.”

Article 9.1 “State and municipal institutions” of the Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”:

"1. State and municipal institutions are institutions created by the Russian Federation, a constituent entity of the Russian Federation and a municipal entity.

2. The types of state and municipal institutions are autonomous, budgetary and state-owned.

3. The functions and powers of the founder in relation to a state institution created by the Russian Federation or a subject of the Russian Federation, a municipal institution created by a municipal entity, unless otherwise established by federal laws, regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation, are carried out by the authorized representative a federal executive body, an executive body of a constituent entity of the Russian Federation, a local government body (hereinafter referred to as the body exercising the functions and powers of the founder)."

"Accounting in budgetary and non-profit organizations", 2011, N 4

In accordance with Art. 120 of the Civil Code of the Russian Federation (Civil Code of the Russian Federation) and Art. 9.1 of Federal Law No. 7-FZ “On Non-Profit Organizations” (hereinafter referred to as Law No. 7-FZ), an institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature. State (municipal) institutions are institutions created by the Russian Federation, a subject of the Russian Federation and a municipal entity. The types of state and municipal institutions are: autonomous, budgetary and government-owned.

This norm of civil legislation is determined by the basis of existence of the institution various sources of financial support, through which the institution performs its functions (performs state (municipal) functions, provides services, performs work, performs actions for which the institution was created).

Instructions for using the Unified Chart of Accounts for state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n “On approval of the Unified Chart of Accounts for State Authorities authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application", identifies nine types sources of financial support, sent for the maintenance of the institution and other activities:

a) for state (municipal) institutions, financial bodies of the relevant budgets and bodies providing their cash services:

• 1 - activities carried out at the expense of the corresponding budget of the budgetary system of the Russian Federation (budgetary activities);
• 2 - income-generating activity (the institution’s own income);
• 3 - funds at temporary disposal;
• 4 - subsidies for the implementation of state (municipal) tasks;
• 5 - subsidies for other purposes;
• 6 - budget investments;
• 7 - funds for compulsory health insurance;

b) to reflect by the bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation (municipalities) operations carried out within the framework of cash services of budgetary institutions, autonomous institutions, and other non-profit organizations that are not participants in the budget process:

• in terms of transactions with the institution’s (organization’s) own funds, funds in temporary disposal and subsidies for the implementation of state (municipal) tasks, accounted for on the institution’s (organization’s) personal account:
• 8 - funds of non-profit organizations in personal accounts;
• regarding transactions with subsidies for other purposes and budget investments accounted for in a separate personal account:
• 9 - funds of non-profit organizations in separate personal accounts.

It should be noted that based on Unified Chart of Accounts for each type of state (municipal) institutions (state institutions, budgetary institutions, autonomous institutions), the Ministry of Finance of Russia develops and approves:

• standard chart of accounts for budget accounting for participants in the budget process;
• standard charts of accounts for budgetary (autonomous) institutions.

Based on a standard chart of accounts, the institution develops and approves working chart of accounts.

Account number working chart of accounts consists of 26 digits containing digits of synthetic account codes Unified chart of accounts and categories of analytical account codes, reflecting the specifics of the institution’s activities, depending on the legal status of the institution (state-owned, budgetary, autonomous). Analytical codes in the account number working chart of accounts reflected:

• in the 1st - 17th digits - analytical code according to the classification criteria of receipts and disposals;
• in the 18th digit - code of the type of financial security;
• in the 24th - 26th digits - the analytical code of the type of receipts, disposals (for government and budget institutions in the 24th - 26th digits the codes of the classification of operations of the public administration sector (KOSGU) are reflected, for autonomous institutions - the analytical code of receipts, disposals in the structure, approved by the financial and economic activity plan).

Synthetic account code Unified chart of accounts reflected in the 19th - 23rd digits of the account number working chart of accounts.

Thus, government institutions form working chart of accounts, consisting of an account number of 1 - 26 categories, budgetary institutions - 18 - 26 categories (using KOSGU), autonomous institutions - 18 - 24 categories (without using KOSGU).

According to Art. 6 of the Budget Code of the Russian Federation (BC RF) government agency- a state (municipal) institution that provides public services, performs work and (or) performs state functions in order to ensure the implementation of the powers of state authorities (state bodies) or local governments provided for by the legislation of the Russian Federation, the financial support of whose activities is carried out at the expense of the funds of the corresponding budget based on budget estimates.

State institutions The following types of financial support are applied to the 18th category of the account: 1 - budgetary activities, 2 - income-generating activities (the institution's own income), 3 - funds at temporary disposal.

When analyzing the legal status of a government institution in the light of Federal Law dated 05/08/2010 N 83-FZ “On amendments to certain legislative acts of the Russian Federation in connection with improving the legal status of state (municipal) institutions”, it can be noted that the types of financial support are limited, since a government institution is recognized as a participant in the budget process and bears subsidiary liability on the part of the state.

Thus, funds for the budgetary activities of a government institution- these are revenues from the corresponding budget for the performance of state (municipal) functions of a government institution on the basis of budget estimates, as well as sources of interbudgetary transfers (subsidies, subsidies from other budgets of the budget system of the Russian Federation; subventions from the federal budget and (or) from the budgets of constituent entities RF).

Decree of the Government of the Russian Federation dated 02.09.2010 N 671 “On the procedure for the formation of a state task in relation to federal state institutions and financial support for the implementation of a state task” in the Appendix to the Regulations on the formation of a state task in relation to federal budgetary and government institutions and financial support for the implementation of a state task establishes the procedure formation and financial support for the implementation of state assignments for the provision of public services (performance of work) by state institutions, determined by legal acts of the main managers of budget funds, which are in charge of state institutions.

The state task is formed in accordance with the main types of activities provided for by the constituent documents of the government institution. The state task is formed when forming the budget for the next financial year and planning period. It is approved no later than one month from the date of official publication of the law on the budget for the next financial year and planning period in relation to government institutions by the main managers of budget funds under whose jurisdiction they are. Financial support for the implementation of a state task by a government institution is carried out in accordance with the indicators of the budget estimate of this institution and is carried out in the form of a subsidy. The amount of the subsidy is calculated based on:

• standard costs for the provision of public services within the framework of the state task;
• standard costs for the maintenance of real estate and especially valuable movable property (with the exception of leased property);
• payment of taxes, as an object of taxation, for which the specified property is recognized, including land plots.

The main managers of budget funds, which are in charge of state-owned institutions, when determining the indicators of the budget estimate, have the right to use standard costs for the provision of relevant public services and standard costs for the maintenance of property transferred under the right of operational management to a state-owned institution.

The concept for non-profit organizations is given in Art. 24 Law No. 7-FZ. The main activities of the budgetary and government agency activities directly aimed at achieving the goals for which they were created are recognized. An exhaustive list of activities that are budgetary and government institutions can be carried out in accordance with the purposes of their creation, determined by the constituent documents of the institution. A non-profit organization can carry out entrepreneurial and other income-generating activity only insofar as it serves the purposes for which it was created and corresponds to the specified purposes, provided that such activities are specified in the constituent documents. Such activities are recognized profitable production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and limited partnerships as an investor.

This definition, in essence, contains the only sign of activity - making a profit from the production of goods and services, as well as performing certain operations (it does not matter whether they are profitable or unprofitable).

Based on Art. 41 BC RF income-generating activity(the institution’s own income) in government institutions (in accounting, the distinguishing feature “2”) refers to non-tax budget revenues:

• income from the use of state or municipal property;
• income from the sale of property (except for shares and other forms of participation in capital, state reserves of precious metals and precious stones), located in state or municipal property;
• income from paid services provided by government institutions;
• funds received as a result of the application of civil, administrative and criminal liability measures, including fines, confiscations, compensation, as well as funds received in compensation for damage caused to the Russian Federation, constituent entities of the Russian Federation, municipalities, and other amounts of forced seizure;
• means of self-taxation of citizens.

Also to income-generating activity may include gratuitous receipts from individuals and legal entities, international organizations and foreign governments, including voluntary donations.

Formulation "gratuitous receipts" is associated with the separation in civil legislation from gift agreements into an independent type of agreement such as a donation agreement.

Concept "gratuitous receipts" in Art. 41 BC RF generally complies gift agreement(Article 572 of the Civil Code of the Russian Federation), which involves the gratuitous transfer of property to an institution or the release of an institution from property obligations to the donor or to a third party. A gift agreement refers to bilateral transactions based on the mutual consent of the parties, since it presupposes the consent of the donee to accept the gift. It should be noted that if there are reciprocal obligations of the donee in relation to the donor (for example, to provide a service), the agreement is not recognized as a donation, but will be qualified as an agreement for the provision of paid services or another agreement of a compensated nature. At the same time, civil law does not provide for the purpose of using the donated property in the gift agreement.

Civil legislation (Article 582 of the Civil Code of the Russian Federation) classifies a donation as a type of gift, calling the purpose of the gift (a generally beneficial purpose) a distinctive feature of a donation. Donations can be made to citizens, medical, educational, charitable, scientific and educational institutions, foundations, museums and other cultural institutions, the state (RF), constituent entities of the Russian Federation, and municipalities.

Donation to a legal entity may be conditioned by the donor using the property for a specific purpose. In other cases, the donated property is used by the donee in accordance with the purpose of the property. If the purpose (goal) of use of the property is determined by the donor, then the use of the property for other generally useful purposes is possible only with the consent of the donor or by a court decision. This rule is not observed if the offer to make a donation was addressed to an indefinite number of persons and the property of specific donors cannot be identified in the funds collected.

Based on Art. 41 of the Budget Code of the Russian Federation, income from the use of property in state or municipal ownership, and paid services provided government agencies, funds from gratuitous receipts and other income-generating activities in the preparation, approval, execution of the budget and reporting on its execution are included included in budget revenues.

Funds at the temporary disposal of a government institution(in accounting, the distinctive feature is “3”) can be divided into the following groups:

• funds seized during the inquiry, preliminary investigation and not being material evidence when seizing the property of the accused (suspect), which may be levied in order to compensate for the material damage caused or to execute a sentence in terms of confiscation of property;
• funds received for safekeeping;
• funds paid by employees of the institution as partial payment for the cost of a voucher for sanatorium treatment received from the Federal Social Insurance Fund of the Russian Federation;
• funds contributed in accordance with the Federal Law of July 21, 2005 N 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs" by participants as security for an application for participation in the competition (Letter of the Federal Treasury dated 06.02.2006 N 42-7.1-15/5.2-51 “On the opening of personal accounts for federal institutions to account for funds received at the temporary disposal of federal institutions in accordance with the legislation of the Russian Federation”);
• funds received at the temporary disposal of divisions of the bailiff service (Order of the Ministry of Justice of Russia, Ministry of Finance of Russia dated January 25, 2008 N 11/15n “On approval of the Instructions on the procedure for accounting for funds received at the temporary disposal of structural divisions of territorial bodies of the Federal Bailiff Service”);
• funds belonging to convicted persons, suspects and accused persons (Order of the Ministry of Justice of Russia dated December 8, 2006 N 356 “On approval of the Instructions for the accounting of personal money and other valuables belonging to convicted persons, suspects and accused persons located in correctional institutions and pre-trial detention centers of the Federal Penitentiary Service” ).

Budgetary and autonomous institutions The following types of financial security can be applied to the 18th category of the account:

• income-generating activities (institution’s own income);
• funds at temporary disposal;
• subsidies for the implementation of state (municipal) tasks;
• subsidies for other purposes;
• budget investments;
• funds for compulsory health insurance.

In accordance with Art. 9.2 of Law No. 7-FZ budgetary institution is recognized as a non-profit organization created by the Russian Federation, a subject of the Russian Federation or a municipal entity to perform work or provide services in order to ensure the implementation of the powers provided for by the legislation of the Russian Federation, respectively, of state authorities (state bodies) or local governments in the fields of science, education, healthcare, culture, social protection , employment, physical culture and sports, as well as in other areas.

Based on Art. 2 of the Federal Law of November 3, 2006 N 174-FZ “On Autonomous Institutions” autonomous institution recognized as a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work, provide services for the purpose of exercising the powers of state authorities and local government bodies provided for by the legislation of the Russian Federation in the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well in other areas in cases established by federal laws.

A budgetary and autonomous institution carries out main activities in accordance with state (municipal) assignments. Financial support for the fulfillment of a state task by a budgetary institution is carried out in the form of subsidies from the corresponding budget of the budgetary system of the Russian Federation (in accounting, the distinctive feature is “4”). Financial support for the implementation of the state task is carried out within budgetary allocations(Article 69.1 of the Budget Code of the Russian Federation) provided for in the federal budget for relevant purposes.

A budgetary institution has the right in excess of the established state task, and also in cases determined by federal laws, within the established state assignment, perform work, provide services related to its main activities, provided for by its constituent document, for citizens and legal entities for a fee and on the same conditions for the provision of the same services.

A budgetary institution has the right to carry out other types of activities that are not the main activities(in accounting, the distinguishing feature is “2”), only insofar as it serves to achieve the purposes for which it was created, and corresponding to the specified purposes, provided that such activities are indicated in its constituent documents.

Based on Art. 78.1 of the Budget Code of the Russian Federation from the budgets of the budget system of the Russian Federation may be provided subsidies to budgetary and autonomous institutions for other purposes(in accounting, the distinctive feature is “5”), including an increase in the value of fixed assets of a budgetary and autonomous institution assigned to them with the right of operational management. In Art. 79 of the BC RF, the procedure for providing budget investments(in accounting, the distinguishing feature is “6”) to an autonomous and budgetary institution to increase the value of fixed assets under the right of operational management.

When revealing the classification of sources of financial support for a budgetary institution, it would be advisable to characterize the types of revenues:

• subsidy for the implementation of a state (municipal) task for the implementation of the main type of activity;
• targeted subsidy;
• budget investments;
• income from the main activity;
• income from other independently carried out activities.

Let us group the classification of types of activities of government institutions with the definition of the generated and used sources of financial support in the accounting accounts. The classification of business transactions is considered the basis for determining the nature of the actions performed, which, in turn, determines the documentation, organization of accounting, and taxation features (including the possibility of applying tax benefits). Therefore, the priority classification criteria for delimiting the business operations of government agencies are:

• division of statutory activities (completion of actions of providing services, performing work, transfer of goods) into main statutory activities (actions and services corresponding to the profile and functions of the institution, for the performance and provision of which the institution is created) and other statutory activities.

Thus, the basic elements of the classification will be recognized as:

• taking actions;
• provision of services;
• execution of work;
• transfer of goods provided for by the charter (including core actions and services within the framework of the main charter activity, as well as other services, work, goods).

The table contains an approximate classification of the types of activities of government institutions in the context of the mentioned criteria.

Classification of sources of financial support in accounting accounts

In conclusion, we note that state (municipal) institutions need to create accounting regulations (standards) for the public sector, and above all standards for accounting for sources of financial support. Based on the general methodological approaches enshrined in such standards, it will be easier to develop accounting techniques.

References

1. Budget Code of the Russian Federation: Federal Law of July 31, 1998 N 145-FZ.
2. Civil Code of the Russian Federation (part one): Federal Law of November 30, 1994 N 51-FZ.
3. Instructions for recording personal money and other valuables belonging to convicts, suspects and accused persons located in correctional institutions and pre-trial detention centers of the Federal Penitentiary Service: Order of the Ministry of Justice of Russia dated December 8, 2006 N 356.
4. On accounting: Federal Law of November 21, 1996 N 129-FZ.
5. On autonomous institutions: Federal Law of November 3, 2006 N 174-FZ.
6. On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions: Federal Law of 05/08/2010 N 83-FZ.
7. On non-profit organizations: Federal Law of January 12, 1996 N 7-FZ.
8. On approval of the Unified Chart of Accounts for accounting in state (municipal) institutions and Instructions for its application: Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n.
9. On the procedure for forming a state task in relation to federal government institutions and financial support for the fulfillment of a state task: Decree of the Government of the Russian Federation of September 2, 2010 N 671.
10. On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs: Federal Law of July 21, 2005 N 94-FZ.
11. On the opening of personal accounts for federal institutions to account for funds received at the temporary disposal of federal institutions in accordance with the legislation of the Russian Federation: Letter of the Federal Treasury dated 02/06/2006 N 42-7.1-15/5.2-51.
12. On amendments to the Order of the Ministry of Justice of the Russian Federation and the Ministry of Finance of the Russian Federation dated January 25, 2008 N 11/15n “On approval of the Instructions on the procedure for accounting for funds received at the temporary disposal of structural units of territorial bodies of the Federal Bailiff Service”: Order of the Ministry of Justice of Russia N 164, Ministry of Finance of Russia dated 06.08.2008 N 74.

E.A.Fedchenko

Department of Accounting, Auditing

and automated data processing

Kuban State University