KVR and KOSGU are special codes that are necessary for the work of public accountants. Let's talk about the changes in 2019 in the application of codes of types of expenses (CWR) and the classification of operations of the general government sector (KOSGU).
New provisions are established in the Order of the Ministry of Finance dated 06/08/2018 No. 132n (as amended on 11/30/2018) regarding the formation of budget classification codes. Now budgetary and autonomous institutions are required to apply the new procedure when determining the CWR for all operations performed.
The rules for the formation of KOSGU have also been changed - a new Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). It is unacceptable to work according to the old rules!
Recipients of budget funds, such as the chief administrators of budget funds (GRBS), state, budgetary and autonomous institutions, must keep records, draw up plans and reports according to uniform norms and in accordance with the requirements of the legislation. The list of requirements and rules for the use of special codes that determine the corresponding values of the budget (accounting) account is established by the Ministry of Finance for all participants in the process.
For specialists, this means that state (municipal) expenses and revenues are classified according to various criteria: planned and unplanned, current and capital, according to the level of ownership of the corresponding budget, and, consequently, according to the use of special codes, etc.
Since 2019, the procedure for applying KBK and KOSGU has been changed!
Even for those who know what KOSGU is in the budget, decoding can cause difficulty. The classification of operations of the general government is a part of the classification of the account, which allows to group the costs of the public sector of the economy depending on the economic content and includes a group, an item and a subentry.
Since 2016, KOSGU has not been used by recipients of funds when forming plans for income and expenses, but it is used in accounting and reporting. In 2019, it is required to apply it for institutions and organizations of the public sector in the preparation of a working chart of accounts, accounting and reporting. The procedure for approving the chart of accounts for budgetary accounting is enshrined in the Order of the Ministry of Finance No. 162n (as amended on 31.03.2018).
The OSGU classification is the following groupings:
Earlier, in the structure of the budget classification code (KBK), KOSGU was used, since 2015, in terms of costs, this code has been replaced with a code of expense types.
The question very often arises: CWR - what is it in the budget? It is part of the BCK classification and therefore part of the account. It includes a group, a subgroup and an element of expense types. Almost every accountant tries to figure out on his own what CWR is in the budget, the decoding of which is encoded with three numbers from 18 to 20 digits in the structure of the CBC of budget expenditures.
CWR is represented by the following groups:
The reflection in 2019 of some expenses for KOSGU in accounting has changed. Legislators have introduced completely new codes, for example, to reflect revenues. Also, the names of the old encodings have been changed and the values of the existing ones have been expanded.
So, for example, a new KOSGU 266 has been introduced, which should include social benefits and compensations provided to the staff of a state (municipal) institution in cash. What should be attributed to these social benefits? At KOSGU 266, refer the temporary disability benefit for the first three days of illness. That is, an allowance paid at the expense of the employer. Also, this code must include a monthly allowance for caring for a child under three years old (in the amount of 50 rubles). All categories of payments and compensations are enshrined in Art. 10.6.6 Chapter 2 of Order No. 209n.
Officials from the Ministry of Finance brought to the user a separate Letter dated 06/29/2018 No. 02-05-10 / 45153, which reflects methodological recommendations for the application of new KOSGU.
Also, in the practice of conducting purchases for several CWRs, questions arise with the correct reflection of the codes, which is determined by the application of the classification. For this case, the 34-36 digits of the procurement identification code are formed in a special way: in the 34-36 digits "0" is put if these expenses are to be reflected in several CWR.
Since KVR is a larger group than KOSGU, the Ministry of Finance approved a correspondence table to simplify the application of the corresponding codes. Comparison of CWR codes and KOSGU codes for 2019 for budgetary institutions and public sector organizations is presented in the table. The document contains the latest changes that should be applied in 2019.
It is worth separately identifying the level of responsibility that is provided for violation of budgetary legislation. In fact, the level of punishment for incorrect reflection of the CWR and KOSGU in the accounting of institutions directly depends on their type.
For example, if a government agency makes a mistake, and the business transaction is reflected in the wrong CWR, the controllers have the right to recognize such a mistake as an improper use of budget funds. For violations of this nature, administrative liability is provided under Article 15.14 of the Administrative Code.
With budgetary institutions, things are different. So, in the agreement on bringing the subsidy for the fulfillment of the state or municipal task, the CWR is not indicated. Consequently, the budgetary organization determines the encodings on its own. And it is impossible to attract a state institution for improper use with the wrong choice of CWR. However, the wrong code will be reflected in the reporting - and this is already a violation of the accounting rules (Article 15.11 of the Administrative Code) and reporting (Article 15.16.6 of the Administrative Code).
It has been going on for more than a decade.
Almost all segments involved in the budget process, both at the federal and regional and local levels, are undergoing a "restructuring".
One of the most significant innovations for all this time was the introduction of a new classification of both income and expenses, which allows unification of budgets at all levels.
The principles for classifying budget expenditures are approved directly by the RF Ministry of Finance and tend to change almost every year. It includes:
Thus, all budget expenditures are encoded with a 20-digit set of numbers.
Since, both in any control and audit activities, and in the implementation of preliminary financial control, the main attention is paid precisely to the observance of the targeted and targeted nature of spending, it is precisely the classification of types of expenses that can be called the most difficult and important in the implementation of the budget process procedure. It is she who most accurately reflects the structure of budget expenditures. In the instructions on the procedure for applying the budget classification, approved by Order of the Ministry of Finance No. 87-N, the main requirements for the structure of expenses are fixed:
Unified types of expenses are divided into groups, subgroups and elements of expense types. Possession of the skills of decoding the CWR usually allows citizens to more fully and objectively assess the directions of spending the budgetary funds of the territory where they live.
This includes most of the costs of performing government functions that almost all citizens face: buying textbooks for schools, food for children, hospitals, etc.
In order to roughly imagine how much money is provided for such purposes and activities, it is necessary to find KVR 244 in the budget, the decoding of which tells us that, for example, it included funds for:
The decoding of CWR 244 in conjunction with the codes of operations of the public administration sector usually constitutes a rather serious section in the explanatory notes to the estimates of state institutions.
All public sector institutions pay mandatory taxes and fees in accordance with the general procedure. In the laws on the budget, you can find this expense item provided for state institutions. In addition to the traditional land tax and tax on the property of organizations, for example, the payment of the transport tax, which is present in the decoding of CWR 852, can be carried out.
Budgets of different levels to cover the deficit quite often practice raising either bank or budget loans within the country. Any loan is provided on a chargeable basis, that is, at a certain interest rate. Interest payment is attributed to CWR 853. The decoding of information on this type of expenses allows you to obtain, in addition to information on the payment of interest on loans, information and other mandatory payments, with the exception of taxes and fees that are not reflected in other codes of expense types. For example, in the comparative table of the Ministry of Finance, linking the types of expenditures and types of operations of the public sector, when studying CWR 853, the decoding of KOSGU indicates that there may also be costs for increasing the value of shares acquired into state ownership.
In the context of the processes of modernization of the economy, the budgets of all levels provide for expenses for CWR 242. The decoding and assignment of these expenses is carried out in accordance with the regulatory documents adopted by each level of government.
Financial support for the existence of all budgetary institutions of education, culture, social protection, health care is carried out through the formation by their founder of a state or municipal task and the provision of a subsidy for its implementation. These expenses both in the budget and in the list are referred to CWR 611. The decoding by institutions is done directly in the above list.
The population still somehow encounters income-generating incomes in everyday life, paying parental fees for children to attend kindergartens, taxes on property, land, transport, fines, if somewhere they are unlucky. The expenditure components of the classification codes relate mainly to narrow specialists, one way or another related to budget execution or budget accounting. Learning the basics of financial literacy, examples of which are given above, will allow you to more consciously get acquainted with the materials about the budget, periodically published in the media.
Recipients of budget funds, such as the chief administrators of budget funds (GRBS), state, budgetary and autonomous institutions, must keep records, draw up plans and reports according to uniform norms and in accordance with the requirements of the legislation. The list of requirements and rules for the use of special codes that determine the corresponding values of the budget (accounting) account is established by the Ministry of Finance for all participants in the process.
For specialists, this means that state (municipal) expenses and revenues are classified according to various criteria: planned and unplanned, current and capital, according to the level of ownership of the corresponding budget, and, consequently, according to the use of special codes, etc.
Even for those who know what KOSGU is in the budget, decoding can cause difficulty. The classification of operations of the general government is a part of the classification of the account, which allows to group the costs of the public sector of the economy depending on the economic content and includes a group, an item and a subentry.
Since 2016, KOSGU has not been used by recipients of funds when forming plans for income and expenses, but it is used in accounting and reporting. In 2018, it is required to apply it for institutions and organizations of the public sector in the preparation of a working chart of accounts, accounting and reporting. The procedure for approving the chart of accounts for budgetary accounting is enshrined in the order of the Ministry of Finance No. 162n.
The KOSGU classification is the following groupings:
Earlier, in the structure of the budget classification code (KBK), KOSGU was used, since 2015, in terms of costs, this code has been replaced with a code of expense types.
The question very often arises: CWR, what is it in the budget?
It is part of the BCK classification, hence part of the account, and includes a group, subgroup and element of expense types. Almost every accountant tries to figure out on his own what CWR is in the budget, the decoding of which is encoded with three numbers from 18 to 20 digits in the structure of the CBC of budget expenditures.
CWR is represented by the following groups:
The reflection in 2018 of some expenses for KOSGU in accounting has changed. Thus, the costs of ensuring measures to reduce occupational injuries and occupational diseases, starting from 2018, do not belong to 213 sub-items. Such expenses included measures, for example, for the certification of workplaces, training in labor protection for certain categories of workers, the purchase of overalls and personal protective equipment for workers employed in work with harmful and (or) hazardous working conditions, as well as at work in special temperature conditions and a number of similar costs. The calculation of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases remained in sub-article 213. This position is given in the positions of the Ministry of Finance: order No. 65n and letter of February 16, 2017 No. 02-07-07 / 8786.
In order to unify the application of the KOSGU and KOSGU classification, the Ministry of Finance presented a comparative table of changes in the KOSGU and KVR codes for budgetary institutions in 2018, as well as for other participants in the process (letter dated 08/10/2017 No. 02-05-11 / 52212). Let's consider the innovations in the form of a table:
Also, in the practice of conducting purchases for several CWRs, questions arise with the correct reflection of the codes, which is determined by the application of the classification. For this case, the 34-36 bit of the procurement identification code is formed in a special way: in the 34-36 digits "0" is put if these expenses are to be reflected in several CWRs.
Since KVR is a larger group than KOSGU, the Ministry of Finance approved a correspondence table to simplify the application of the corresponding codes. Comparison of CWR codes and KOSGU codes for 2018 for budgetary institutions and public sector organizations is presented in the table.
To which CWR 852 or 853 are penalties for delayed wages and penalties in the Pension Fund of the Russian Federation for delayed payment of insurance premiums?
These payments are accounted for under item 853 as other payments.
Penalties for late wages and penalties in the PF RF for late payment of insurance premiums are not taxes or fees, these payments are accounted for under item 853 as other payments.
This material is a response to a private request and may lose its relevance due to changes in legislation.
Boldyr A.A.,
Expert of the Line of Professional Support in the field of budget and tax legislation
as amended on 01/30/2019
Institutions of all types, including budgetary ones, reflect the codes of expense types (CWR) in the 15-17 digits of account numbers, taking into account the exceptions provided for in the instructions for using the charts of accounts of institutions. In addition, expenses are paid according to the CWR, therefore, an error in the application of CWR can lead to the qualification of an expense as inappropriate, as well as to a distortion of the indicators of reporting forms. In this article, we will focus on how to apply without errors the elements of the CWR subgroup 850 "Payment of taxes, fees and other payments": CWR 851 "Payment of property tax of organizations and land tax", 852 "Payment of other taxes, fees" and 853 "Payment other payments ".
In this article, we will focus on how to apply CWR 851, 852 and 853 without errors.
From January 1, 2019, to determine the CWR, Procedure No. 132n, approved by order of the Ministry of Finance of Russia dated June 8, 2018, is applied (hereinafter - Procedure No. 132n). The list of CWR is given in Appendix 7 to Order No. 132n. The rules for the application of the CWR are enshrined in clause 51 of Procedure No. 132n, and clause 49 of Procedure No. 132n lists the essential requirements of the approved structure of types of expenses. For example, expenses for the payment of arrears (arrears) on taxes (included in the composition of expenses) and fees, including by the successor organization, are reflected according to the relevant CWR 851 "Payment of tax on property of organizations and land tax" and 852 "Payment of other taxes, fees "(Clause 49.8 of Order No. 132n).
The link between the CWR and the articles (sub-articles) of KOSGU was brought up by the Information of the Ministry of Finance of Russia dated December 29, 2018. in the form of a Table of correspondence between types of expenditures of the classification of budget expenditures and items (sub-items) of the classification of operations of the general government sector related to budget expenditures, applied starting from January 1, 2019 ".
KVR 851 "Payment of tax on property of organizations and land tax", 852 "Payment of other taxes and fees", 853 "Payment of other payments" refer to subgroup 850 "Payment of taxes, fees and other payments", which reflects the payment of:
Penalty for late payment of mandatory payments and (or) contributions by the owners of the premises of an apartment building in order to pay for works, services for the maintenance and repair of common property;
Payment to the operator on account of compensation for damage caused to public highways of federal importance by vehicles with a permissible maximum weight of over 12 tons;
Transfers to trade union organizations for cultural and physical culture work;
Payments to owners of animals and (or) livestock products seized by decisions of the highest executive bodies of state power of the constituent entities of the Russian Federation during the elimination of foci of especially dangerous animal diseases;
Mandatory payments and fees paid outside the territory of the Russian Federation in foreign currency (taxes and fees paid to the budget system of the host country (foreign state).
It should be noted that earlier, during the validity of Instructions No. 65n, the costs of payment to the operator as compensation for damage caused to public highways of federal importance by vehicles with a maximum permissible weight of over 12 tons, and transfers to trade union organizations for cultural and physical culture work 853 were not included in the list of attributable to CWR 853, however, clarifications on their attribution to CWR 853 were provided by the Ministry of Finance of Russia in the form of letters (Letter of the Ministry of Finance of the Russian Federation of December 24, 2015 No. 02-05-10 / 76081, Letter of the Federal Treasury of March 23, 2017 No. 02-02-03 / 201).
In addition, we believe that the Letter of the Ministry of Finance of Russia dated August 15, 2016 No. 02-05-10 / 47664 can be applied, according to which the reflection in the accounting of a business transaction due to the transfer of funds to the federal budget is carried out according to CWR 853.
Article prepared
For CWR 852 reflect the payment of other taxes and fees. For example, transport tax and various state duties.
Consider how to apply CWR 852 in 2019 in connection with the latest changes and how to link the code of the type of expenses with the articles of KOSGU.
So, the transport tax must be paid according to the code of the type of expenses 852 "Payment of other taxes and fees". In accounting and reporting, expenses for CWR 852 will pass according to KOSGU 291 "Taxes, Duties and Fees", in accordance with the table of correspondence between CWR and KOSGU in 2019. Accordingly, accounts are linked to CWR 852: 401.20, 109.00.
Note! It is important to use the correct CWR codes to avoid errors in accounting and reporting.
If an institution is applying for a visa for an employee, a mandatory visa fee must be paid. Since 2017, such expenses are spent on expense type 853 “Payment of other payments”. The officials came to this conclusion in the letter of the Ministry of Finance of Russia dated August 19, 2016 No. 02-05-10 / 48951.
Since 2017, institutions have reflected payments for negative environmental impact by type of expenses 853.
In addition, according to the expense type code 853, the accountant reflects the payment:
If the institution intends to participate in the tender or auction as a supplier or executor next year, then the security for the application in this case must also be listed according to expense type 853.
