A 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 self-government bodies provided for by the legislation of the Russian Federation, financial support of the activities of which is carried out at the expense of the corresponding budget on the basis of budget estimates (subparagraph "e" of paragraph 1 of article 13 of Law No. 83-FZ).
State institutions, being non-profit organizations, differ from other types of organizational and legal forms in a number of their inherent characteristics:
The purpose of creation is the implementation of managerial, socio-cultural, scientific and other functions of a non-commercial nature;
Founder of a state institution - government bodies and local self-government bodies;
Securing property - on the basis of operational management;
Sources of funding - funds from the respective budgets of the Russian Federation on the basis of budget estimates, the volume of which is established on the basis of a state (municipal) assignment;
A high degree of state regulation of their financial activities and a low level of independence in the execution of budget estimates.
The subordination (departmental) of a state institution is determined by a state or municipal body, which is the main manager of budget funds.
State institutions were created by transforming a budgetary institution on the basis of a decision of the authorities until 2011, like all participants in the budgetary process, for the organization of accounting, they were guided by Instruction No. 148n. Since January 2011, the fundamental documents for organizing accounting in state institutions are:
Instructions for the application of the Unified Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n (hereinafter referred to as Instruction No. 157n);
Instructions for the application of the chart of accounts for budgetary accounting, approved by order of the Ministry of Finance of the Russian Federation dated 06.12.2010 No. 162n (hereinafter referred to as Instruction No. 162n).
For accounting of fixed assets used in the course of the activities of a state institution, the synthetic account 010100000 "Fixed assets" is intended, which is included in Section II "Non-financial assets" of Instruction No. 157n.
Account 010100000 "Fixed assets" is designed to collect, register and summarize information in monetary terms about the condition of fixed assets, as well as transactions related to their disposal (transfer, sale, write-off from balance sheet), receipt (acquisition).
The correspondence between the accounts of fixed assets and depreciation used in 2010 and 2011 is given in Appendix 3.
According to clauses 4, 5 of Instruction No. 162n, three grouping accounts are used to record transactions with fixed assets in state institutions. Subdivided into several analytical accounts. In this table, we see that the grouping of fixed assets in 2011 began to be carried out by groups of property (real estate of an institution, other movable property of an institution, property - leased items) and types of property corresponding to the classification subdivisions established by OKOF. As a result, the accounting of fixed assets has become more structured in the order of their use.
The reflected groups of fixed assets, in general, remained unchanged, except for the exclusion from the list of fixed assets of the analytical account "Jewelry and Jewelry", as a result of which the code of the analytical account "Other fixed assets" changed from 09 to 18, 38, 48.
Instruction No. 157n and Instruction No. 162n did not significantly change anything in the accounting procedure for transactions with fixed assets, except that since 2011, state institutions, when accounting for fixed assets, must allocate movable and immovable property.
The main distinguishing feature of real estate is the need for its state registration in the Unified State Register by the bodies that carry out state registration of rights to real estate and transactions with it. Registration of rights to movable property is not required, except for the cases specified in the Civil Code of the Russian Federation. Along with state registration, special registration or accounting of certain types of real estate can be carried out.
The procedure for state registration and grounds for refusal to register are established in accordance with the Civil Code of the Russian Federation and Federal Law No. 122-FZ of July 21, 1997 "On State Registration of Rights to Real Estate and Transactions with It" (hereinafter - Law No. 122-FZ).
Law No. 122-FZ contains a definition of real estate, but it is not applicable for budget accounting purposes. The Law No. 122-FZ classifies immovable property as objects of non-produced assets, which are reflected in the budgetary accounting separately from fixed assets. At the same time, it should be borne in mind that the general rules and regulations of state registration by budgetary institutions are applied on an equal basis with commercial organizations - without any exceptions.
The need to separate real estate objects (together with vehicles) into a separate group of fixed assets is associated with a special procedure for calculating depreciation. In accordance with clause 92 of Instruction No. 157n, depreciation is charged on immovable property when the object is accepted for accounting upon the fact of state registration of rights to immovable property as provided for by the legislation of the Russian Federation. Allocation of real estate into a separate subgroup of fixed assets made it necessary to clarify some of the requirements of Instruction No. 157n, regulating analytical accounting and document flow, mediating the movement of fixed assets.
Also, Instruction No. 157n from 2011 introduced another new object of accounting for fixed assets - these are fixed assets that are leased items.
Reflection in the budget accounting of most of the operations carried out with items of fixed assets is carried out according to the general methodological principles set forth in Instruction No. 162n.
The objectives of the budgetary accounting of fixed assets are:
Correct documentary registration and timely reflection in the accounting registers of the receipt, movement and disposal of fixed assets;
Obtaining data for the preparation of statistical and accounting reports on the availability and movement of fixed assets.
Control of the availability and safety of fixed assets in the places of their operation and by financially responsible persons;
Correct, timely accrual of depreciation of fixed assets;
Obtaining information for the correct calculation of tax payments;
Control over the correct and effective use of funds for the reconstruction, modernization and repair of fixed assets, control over their effective use, identification of redundant and unused objects.
As noted above, from state institutions, all expenses planned for the current year are reflected in the budget estimate, including the costs of acquiring fixed assets. Institutions can acquire fixed assets at the expense of the limits of budgetary obligations allocated to these institutions, gratuitous receipts and at the expense of funds received from extra-budgetary sources.
The acquisition of fixed assets at the expense of the allocated limits of budgetary obligations, like any other non-financial asset, takes place in a state institution in several stages:
1) authorization of expenses;
2) settlements with suppliers and contractors;
3) determination of the belonging of the fixed asset object to the corresponding group according to the Unified Chart of Accounts;
4) the formation of the initial value;
5) registration on balance sheet.
In the accounting records of state institutions, operations for authorization are reflected in accordance with the provisions of Section IV "Authorization of expenses" of Instruction No. 162n as follows:
From the main manager of budgetary funds, the state institution receives the limits of budgetary obligations for the current financial year for the acquisition of fixed assets;
The state institution concludes agreements (contracts) with the supplier for the purchase of fixed assets, in accordance with the approved limits;
The institution accepts monetary obligations for the current financial year in accordance with the terms of contracts concluded with suppliers.
The accounting procedure for settlements with suppliers for the purchase of fixed assets is practically the same for all types of government agencies. In accordance with paragraph 2 of Art. 55 of the Federal Law of July 21, 2005 No. 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs"; purchase of fixed assets in an amount exceeding the limit set by the Bank of Russia for cash settlements in the Russian Federation (100,000, 00 rubles) between legal entities under one transaction, must be made by placing an order by requesting quotations and concluding a state contract.
To reflect settlements, institutions use accounts 02063100 "Settlements for advances on the purchase of fixed assets", 02083100 "Settlements with accountable persons for the purchase of fixed assets", 03023100 "Settlements for the purchase of fixed assets".
Depending on the terms of the agreement (contract), payment can be subsequent or preliminary (advance payments).
Advance payments can be made in the amount of up to 30% of the amount of the agreement (contract), but not more than 30% of the limits of budgetary obligations to be fulfilled at the expense of the federal budget in the corresponding financial year.
According to clause 25 of Instruction No. 157n, a commission for the receipt and disposal of assets should be created in each state (municipal) institution, regardless of its type. Such a commission is created by order of the head of the institution and should consist of employees of the institution with the appropriate knowledge and skills. By the decision of the commission on the receipt and disposal of non-financial assets, drawn up with the appropriate accounting documents, the belonging of a particular object of fixed assets to the corresponding classification group is determined.
In accounting records on the acceptance of fixed assets on balance sheet at the generated initial (book) value are reflected in the debit of the following accounts:
010110000 "Fixed assets - real estate of the institution";
010130000 "Fixed assets - other movable property of the institution";
010140000 “Fixed assets - leased items”.
In this case, the accounts of this group correspond on the loan with the corresponding synthetic account 010600000 "Investments in non-financial assets" (for analytical accounts 010611000, 010631000, 010641000).
Fixed assets received free of charge are accepted for accounting at the formed cost, bypassing account 010600000 "Investments in non-financial assets". If the fixed assets were in operation earlier, the amount of accrued depreciation is transferred to the institution.
Operations for the receipt of fixed assets received by state institutions, both through budgetary funding and received free of charge, are given in Appendix 4.
At the time of acceptance of an object of fixed assets for balance sheet accounting, the useful life of the object is determined, which is necessary to calculate the depreciation rate and determine the annual amount of depreciation deductions.
Depreciation of fixed assets that are not used in entrepreneurial activity is a process of loss due to depreciation of their value, which is written off at the expense of an appropriate source during the standard service life of each object.
In accordance with Instruction No. 162n, depreciation in state institutions is calculated on a straight-line basis, based on the book value and the depreciation rate. This method assumes straight-line depreciation over the useful life of an item of property, plant and equipment.
Accrual of depreciation is not suspended, except for cases when fixed assets are transferred to conservation for more than three months.
Depreciation is charged on fixed assets for budgetary accounting purposes as follows:
Fixed assets with a value of up to RUB 3000 inclusive, with the exception of the library fund, are not depreciated;
For fixed assets with a value of 3,000 to 40,000 rubles inclusive, depreciation is charged in the amount of 100% of the book value when they are put into operation;
Depreciation is charged on a straight-line basis for items of fixed assets with a value of over RUB 40,000;
On objects of the library fund with a value from 0 to 40,000 rubles, depreciation is charged in the amount of 100% of the book value when they are put into operation.
Depreciation deductions are reflected in the analytical accounts of account 010400000 "Depreciation". The accrual of depreciation amounts is reflected in the credit of account 010400000 "Depreciation" (for analytical accounts 010411000, 010413000, 010415000, 010418000, 010431000 - 010438000, 010440000) and the debit of accounts: 040120271 "Expenses for depreciation of fixed assets and intangible assets340" in inventories - other movable property of the institution ”.
The write-off of accrued depreciation upon disposal of fixed assets during their sale, disposal, free transfer to other organizations, except for state and municipal organizations, is drawn up according to the debit of account 010400000 "Depreciation" (according to analytical accounts) and the credit of the corresponding accounts of analytical accounting of account 010100000 "Fixed assets "(For analytical accounts).
One of the features of accounting for fixed assets of state institutions is their disposal (write-off). Unlike commercial organizations, a state institution has the right to write off property that it disposes on the basis of the right of operational management, only by agreement with its owner, unless a different procedure is established by the legislation of the Russian Federation (clause 5 of article 5 of Law No. 83-FZ). As a rule, the property relations authorities act on behalf of the owner. They establish the procedure for agreeing with them the write-off of state (municipal) property. On the basis of this procedure, the main administrators of budgetary funds establish for subordinate institutions a document flow procedure when writing off fixed assets that are in the operational management of these institutions. In the cases provided for by the procedure for writing off fixed assets, which is established by the main manager, the institution must agree on documents for writing off this property:
With the main manager of budget funds and with property relations authorities;
With the manager of budget funds and with property relations authorities;
Only with property relations authorities.
Such coordination is also necessary when transferring (selling) fixed assets under operational management.
The main document regulating the features of writing off movable and immovable property that is on the right of operational management of state-owned institutions is the Decree of the Government of the Russian Federation dated October 14, 2010 No. 834 "On the specifics of writing off federal property" (hereinafter referred to as Resolution No. 834). According to Resolution No. 834, the disposal of federal property in connection with the adoption of a decision to write it off is reflected in the budget accounting of a government institution in the manner prescribed by Instructions No. 157n and No. 162n.
According to clause 51 of Instruction No. 157n, the disposal of property is reflected in the accounting records, including in the following cases:
Decision-making on the write-off of fixed assets on the grounds of theft, shortage, damage revealed during the inventory of assets; partial liquidation (including when performing work on reconstruction, modernization, retrofitting); liquidation in case of accidents, natural disasters and other emergencies;
Completion of measures (disassembly, dismantling, destruction, disposal, etc.) provided for when deciding to write off an object on other grounds prescribed in the legislation of the Russian Federation, including on grounds of moral and physical deterioration, inexpediency of further use, unsuitability, impossibility or the ineffectiveness of its restoration.
The list of primary accounting documents, on the basis of which the operations on disposal of property of state institutions are recorded, is given in clause 9 of Instruction No. 162n.
Operations for the write-off and disposal of property in a state institution is drawn up by the accounting records given in Appendix 5.
A special write-off procedure has been established for items of fixed assets, the value of which does not exceed 3000 rubles per unit.
In accordance with clause 10 of Instruction No. 162n, the issuance of fixed assets for operation with a value of up to 3,000 rubles inclusive, with the exception of real estate and library stock, is reflected in the debit of the corresponding analytical accounts of account 040120271 "Expenses for amortization of fixed assets and intangible assets", account 010634340 "Increase in investments in inventories - other movable property of the institution" and the credit of the corresponding accounts of account 010100000 "Fixed assets" (010134000 - 010136000, 010138000).
It is necessary to pay attention to the fact that objects written off from the balance sheet continue to be accounted for on off-balance sheet account 21 "Fixed assets with a value of up to RUB 3000 inclusive in operation" throughout their useful life. This measure makes it possible to ensure control over the safety of fixed assets, as well as, if necessary, determine the amount of damage caused if the corresponding objects are lost or damaged by the guilty persons. The system of accounting for fixed assets in public sector institutions is a very complex mechanism for managing and monitoring their use and safety. The main tasks of accounting for fixed assets are the correct documentation and timely reflection in the accounting registers of the receipt of fixed assets in state or municipal ownership, their movement and disposal. Directly according to the primary documents, preliminary, current and subsequent control of the movement, safety and rational use of fixed assets is carried out. At present, by the Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal ) institutions and guidelines for their application ”, approved unified forms of primary documents and guidelines for their application.
Primary accounting documents used in budget accounting are divided into groups:
Documents related to class 03 "Unified system of primary accounting documentation" OKUD;
Documents of class 05 "Unified system of accounting financial, accounting and reporting documentation of the public administration sector" OKUD.
Since 2011 The norms of clauses 6 and 8 of Instruction No. 162n separated the forms of primary documents used to register the movement of immovable property, movable property, as well as fixed assets worth less than 3000 rubles. Appendix 6 shows a table indicating the forms of primary documents used in state institutions when reflecting operations with fixed assets.
In accordance with clause 54 of Instruction No. 157n, analytical accounting of fixed assets is carried out on inventory cards (except for objects of the library fund and objects of movable property up to 3000 rubles inclusive) in the context of financially responsible persons and types of property. The card is opened for each item of fixed assets. A group accounting inventory card is opened for a group of identical fixed assets (for example, household inventory). Inventory cards are registered in the accounting department in the inventory of inventory cards for fixed assets. Financially responsible persons maintain inventories of fixed assets. Summing up the above, it can be determined that the accounting of fixed assets in state (municipal) institutions, including state institutions, has its own specifics. In state institutions, as in other institutions financed from the budget, a completely different Chart of Accounts is used, in contrast to commercial organizations. There are no accounts related to the implementation of commercial activities, making a profit. The difference in accounting for fixed assets of public sector institutions and commercial organizations is also based on the determination of the specific composition and classification of fixed assets. However, the basic requirements for accounting, determined by the Federal Law "On Accounting" remain the same for all types of organizations and institutions, regardless of their activities.
In this article, we will consider accounting in state institutions and the features of accounting policies. We will also analyze the reporting and find out when and where to submit documents.
State institutions are non-profit enterprises created for the implementation of cultural, managerial, scientific, educational tasks. The founder is an authorized state body that determines the statutory goals and provides financing in full or in part.
A feature of institutions is the lack of rights to property transferred to the disposal of the founder. Accounting is carried out on the basis of the principles established for budgetary organizations using a chart of accounts developed for government agencies.
The document that regulates the procedure for conducting accounting and tax accounting is the accounting policy. The document is approved by an order issued by the institution. The accounting policies adopted by the institution are implemented consistently, with adjustments made when legislation or internal conditions change. The policy is formed depending on the characteristics of the enterprise, the structure and purpose of the activity. The document indicates:
The performance of business transactions is required to be documented. The purpose of primary documentation is to confirm the validity, legality, economic feasibility of operations. State institutions use the primary documents established by Order No. 173n and additionally confirmed in the accounting policy. Additionally, it is allowed to use forms, primary documents developed by Rosstat. The right to use forms is also enshrined in the Policy.
When filling out the primary forms, you must follow the rules:
Based on the primary accounting forms, the confirmation of income and expenses approved in the estimate is carried out.
The property of state institutions in operational management comes from the founder. The owner is responsible for the maintenance of the property.
Operation | Base |
Acceptance of property for off-balance sheet accounting | The decision of the commission of the organization and the presence of a deed of transfer |
The right to operational management of property | Arises from the moment of transfer of property, immovable - from the date of state registration |
Monetary valuation of property | Reflected at the cost specified by the transferring party in the act |
Accounting account to reflect information | Accounting is carried out on the off-balance sheet account "Property received for use" |
Change in value | Carried out after modernization |
Institutions acquire property at the expense of budgetary funds.
Equipment purchase example
The institution purchased equipment worth 245,000 rubles to conduct its statutory activities. The transportation cost was 6,800 rubles. The records are made in the accounting:
State institutions have the right to conduct transactions with property and alienate it with the approval of the founder. The property is used to cover damages and liabilities only in exceptional cases. The institution is responsible for the debts in cash at its disposal. In case of insufficient funds, subsidiary liability with the founder, covered by property, is possible.
When selling property, the amount received from the transaction must be returned to the budget in full. The assets registered on the books may become unusable or lose their consumer properties. The institution is writing off.
The institution has identified an inventory object as part of the OS that is out of order and cannot be restored. Based on the inventory act, agreed with the founder, a decision was made to write off the equipment. The residual value is 25,140 rubles, the amount of accrued depreciation is 100,560 rubles After the liquidation, the parts were capitalized in the amount of 570 rubles. The records of the institution are made:
The property received from the founder can be transferred by order of the authority. The transfer is carried out internally, between departments or budgets. The transfer is carried out free of charge at the book value with the simultaneous write-off of the accrued depreciation. Upon transfer, the institution issues a notice of form 0504805.
Remuneration of labor of employees of a state institution is carried out on the basis of the staffing table and budget article approved by the founder in the amount of the wage fund. Employment and working conditions are regulated by the Labor Code of the Russian Federation. When hiring an employee:
The salary is set according to the tariff and qualification reference book.
The institution accrued wages to employees in the amount of 186,000 rubles. When paying the amount of wages, personal income tax withheld in the amount of 24 180 rubles. The records are made in the account:
The peculiarity of the settlement with the staff of state institutions is to receive remuneration for labor from various sources of funding.
Financing of state institutions is carried out on the basis of estimates. Budget managers bring to the institutions the limits for each item of expenditure, within which the costs are incurred. The size of the income and expenditure part of the shift is equal within a calendar year. The balance of unused funds is subject to return to the budget.
Institutions have additional income from their activities, which are credited to the budget as non-tax revenues. The right to conduct extrabudgetary activities is provided by the manager with confirmation in the constituent documents. Organizations are required to keep separate records of earmarked and commercial income and expenses. For the additionally received amounts, a separate estimate is approved with the distribution of expenses item by item. The approval of the estimate is carried out by the budget manager.
Materials are supplied to state institutions centrally, with self-purchase or creation, under donation agreements. The initial cost of registration depends on the enrollment option.
Admission option | The procedure for determining the cost of goods and materials |
Supply | The cost of goods and materials includes the amount of delivery, insurance, duties, intermediary services |
Manufacturing | At the cost price, the composition includes the costs of manufacturing |
Receipt under a gift agreement | At the market value of materials, increased by the amount of delivery, the cost of bringing to consumer characteristics |
Centrally | According to the amounts indicated in the accompanying documents |
The determination of the market value of materials is carried out by comparing with the price of similar goods and materials. Materials are written off at a unit cost or average price. Stocks are regularly subject to inventory to eliminate discrepancies in documentary and actual accounting.
Income received within the framework of budgetary financing is not subject to taxation. Funds received by institutions from conducting activities in the form of services or works are also not subject to taxation.
Income tax in state institutions is imposed on:
The table below shows comparisons in the differences in accounting in a budgetary, state-owned and autonomous institution.
Features of the | State-financed organization | State institution | Autonomous institution |
Participation of the founder in the disposal of funds | Takes part | Takes part | Does not take part |
Opening accounts | At the Federal Treasury | At the Federal Treasury | At any bank institution |
Receipt of funding | Within the estimate of income and expenses | Subsidies and subventions | |
Income from activities | Go to budget revenue | Come to the disposal of the institution | |
The right to dispose of property | There is | There is none | There is |
Conducting transactions with securities | Not implemented | Not implemented | Implemented |
The right to use the simplified tax system | Absent | Absent | There is |
Question No. 1. How is the accounting for the balance sheet carried out in state institutions?
Answer: Information about assets is recorded on the balance sheet on the basis of primary documents and without using double entry. Upon receipt of an asset, the account is debited; upon disposal, it is credited.
Question No. 2. What taxation systems are used by state institutions?
Answer: State institutions cannot use the UAT and STS systems for accounting and must apply OSNO.
Question No. 3. Does the sale of goods or self-made products belong to non-taxable activities?
Answer: No, only the amounts received from the provision of services and work are exempted from paying income tax.
Question No. 4. At what point is the institution's income determined when donations are received?
Answer: The free transfer of funds is accepted as income at the time the funds are credited to the account or to the cashier.
Question No. 5. Do state institutions submit income tax returns in the absence of a base?
Answer: Reports are presented in abbreviated form with a minimum number of sheets.
When conducting budget accounting, accountants of state institutions face some difficulties associated with the legal status of state institutions as participants in the budget process, as well as with the specifics of the activities of institutions.
In accordance with article 161 of the Budget Code of the Russian Federation (hereinafter - the BC RF), a government institution is created and is under the jurisdiction of a state authority (state body), a local government body exercising budgetary powers of the main manager (manager) of budget funds. The interaction of a government institution in exercising the budgetary powers of the recipient of budgetary funds with the main manager (manager) of budgetary funds, in whose jurisdiction it is, is carried out in accordance with budgetary legislation.
Thus, state institutions exercising budgetary powers in accordance with budgetary legislation are participants in the budgetary process that are on the implementation of the corresponding budget level.
In order to draw up and execute budgets, generate budget reporting, ensuring the comparability of the budget indicators of the budgetary system of the Russian Federation, the budget classification of the Russian Federation is used in accordance with the Instructions on the procedure for its application, approved by order of the Ministry of Finance of the Russian Federation dated 01.07.2013 No. 65n (hereinafter referred to as Instructions). The assignment of codes of the budgetary classification of the Russian Federation is carried out in accordance with the Instructions and in accordance with the principles of unity, stability (continuity), openness of the assignment of codes.
It should be borne in mind that when drawing up and executing budgets, these Instructions on the procedure for applying the budget classification of the Russian Federation (with the exception of the list and codes of subgroups of types of expenditures for the classification of budget expenditures) apply to legal relations that have arisen starting from the budgets for 2014 (for 2014 and for the planned period 2015 and 2016). In 2014, the list and codes of subgroups of types of expenditures of the classification of budget expenditures are applied, the same for the budgets of the budgetary system of the Russian Federation in accordance with the provisions of the Instructions. Types of expenditures detail the direction of financial support for budget expenditures by target items of expenditure classification. The Instructions provide a list and rules for the application of groups, subgroups and elements of types of expenses that are common for the budgets of the budgetary system of the Russian Federation.
In accordance with the budgetary legislation, state institutions carry out operations for the execution of the corresponding budget on the basis of the approved budget estimates. Requirements for the procedure for drawing up, approving and maintaining the budget estimates of a state institution are regulated by order of November 20, 2007 No. 112n (as amended by orders of the Ministry of Finance of the Russian Federation), which include:
Currently, the resolution of many issues and problems of budget execution by a state institution depends on a correctly adopted accounting policy.
The need to develop and apply accounting policies by a government agency is determined by the following arguments:
State institutions ensure the fulfillment of statutory functions, including the provision of state (municipal) services (performance of work) to individuals and (or) legal entities. A public institution can provide paid services, provided that such a right stipulated in its founding document... In this case, the income received from these activities goes to the corresponding budget of the budgetary system of the Russian Federation, and the state institution exercises the budgetary powers of a participant in the budgetary process - the administrator of budget income according to the corresponding KOSGU codes for the classification of budget incomes (Article 160.1 of the BC RF).
In accordance with article 41 of the Budget Code of the Russian Federation, the following types of budget revenues are provided:
Thus, revenues received from the provision of paid services by state institutions are recognized as budget revenues and are subject to crediting to a single account of the corresponding budget. At the same time, the reflection of the operation on the account depends on whether or not the state institution administers the budget income.
If a state institution does not carry out cash administration of budget revenue receipts (code 130) for activities within the framework of the provision of paid services, then the administrator for cash administration of budget revenue (code 130) through the distribution of budgetary powers is another legal entity (as a rule, SRSB or a financial body or administration). In this case, in the budgetary accounting of the institution, the operation for the provision of paid services is reflected in the following order:
Debit 1 205 30 560 Credit 1 401 10130
Debit 1 304 04 130 Credit 1 303 05 730
and at the same time
Debit 1 303 05 830 Credit 1 205 30 660
If a state institution carries out cash administration of budget income (code 130), i.e. is the administrator of cash income, then the operation is reflected in budget accounting in the following order:
Debit 1 205 30 560 Credit 1 401 10130
Debit 1 210 02 130 Credit 1 205 30 660
State institutions that provide paid services and receive voluntary contributions and donations are entitled to receive additional budgetary appropriations (LBO) related to covering the corresponding costs (clause 3 of article 217 of the RF BC, article 30 of Federal Law No. 83-FZ).
In accordance with tax legislation, funds received from the provision of state (municipal) services (performance of work) by state institutions, as well as from the performance of other state (municipal) functions by them, are not subject to taxation (Clause 33.1 Clause 1 Article 251 Ch. 25 of the Tax Code of the Russian Federation). It should be borne in mind that if a state institution provides other paid services (for example, leasing property that is temporarily unused) or implements the sale of state and municipal property by order of the founder, then there is an object of taxation with income tax and VAT. In accordance with Article 41 of the RF Budget Code, income from these operations is recognized as budget revenues, therefore, income tax is subject to accrual at the expense of expenses (code 290) in the following order:
Debit 1 401 20 290 Credit 1 303 03 730
Debit 1 303 03 830 Credit 1 304 05290
In accordance with tax legislation, when state institutions lease state and municipal property, the tax base is determined as the amount of rent, including tax. In this case, the tax base is determined by the tax agent (lessee), who is obliged to calculate, withhold from the income paid to the lessor, and pay the corresponding amount of tax to the budget (clause 3 of article 161, chapter 21 of the Tax Code of the Russian Federation). In the case of the sale of property by a state institution, an object of VAT taxation arises (except for scrap of non-ferrous and ferrous metals), which is recorded in the accounting in the same way as income tax.
Upon receipt of the amounts of unclear receipts at a state institution, the institution is recognized as the administrator of the outstanding receipts. In this case, budget accounting is kept depending on the period in which the specified amounts are expected to be updated. If the indicators of unclarified receipts are subject to clarification in one current period (financial year), then the transaction is reflected in the budget accounting in the following order:
Debit 1 205 80 560 Credit 1 210 02 180
If the indicators of unclear receipts are subject to clarification in the next reporting year, then the operation in the budgetary account is reflected in the following order:
Debit 1 205 80 560 Credit 1 401 10 180
Debit 1 210 02 180 Credit 1 205 80 660
Debit 1 401 10 180 Credit 1 401 30 000
Debit 1 401 30 000 Credit 1 210 02 180
Opening of account 19 "Unclarified budget receipts of previous years".
Thus, the information on the indicators of unclear receipts is subject to disclosure as part of the annual report in the Reference to the balance sheet f. 0503130.
These indicators are written off from account 19 "Unclarified budget receipts of previous years" in the next financial year when they are specified:
Debit 1 210 02 120 (130, 140) Credit 1 205 21 (30, 41) 660
When conducting budgetary accounting by state institutions, it is necessary to pay attention to some clarifications of the Ministry of Finance of Russia in the rules and in the procedure for applying accounting accounts, introduced by the new edition of the order of the Ministry of Finance of the Russian Federation of August 29, 2014 No. 89n to the Instruction on accounting of institutions, approved by order of the Ministry of Finance of the Russian Federation dated 01.12. 2010 No. 157n (hereinafter - Instruction No. 157n).
The new version of clause 38 of Instruction No. 157n clarifies the procedure for the formation of documents related to the procedure of conservation (de-conservation) of an item of fixed assets for a period of more than 3 months. This procedure is subject to execution by the primary accounting document - the Act on the conservation (de-conservation) of fixed assets, containing information about the accounting object (name, inventory number of the object, its initial (book) value, the amount of accrued depreciation), as well as information on the reasons for the conservation and the period conservation. At the same time, an item of fixed assets that is on conservation continues to be listed on the corresponding balance accounts of the working chart of accounts of the institution as an item of fixed assets. Reflection of the preservation (de-preservation) of an object of fixed assets for a period of more than 3 months is reflected by making an entry on the preservation (de-preservation) of the object in the Inventory card of the accounting object, without reflecting on the corresponding accounts of analytical accounting of account 010100000 "Fixed assets".
When accepting fixed assets for accounting, attention should be paid to the new paragraph 8 of clause 45 of Instruction No. 157n, which emphasizes that individual premises of buildings with different functional purposes, as well as independent objects of property rights, are accounted for as independent inventory items of fixed assets.
The new version of clause 27 of Instruction No. 157n emphasizes that the results of the repair of a fixed asset, not changing its value(including the replacement of elements in a complex object of fixed assets) are subject to reflection in the accounting register - Inventory card of the corresponding fixed asset object by making entries about the changes made, without reflection on the accounting accounts.
In order to maintain accounting records of fixed assets, the Ministry of Finance of the Russian Federation clarifies the following terminology:
In accordance with the new version of clause 71 of Instruction No. 157n on the debit of account 103 11 "Land", all state and municipal institutions must at the cadastral value fix the right of permanent (unlimited) use of land plots (including those located under real estate) on the basis of a document (certificate ) in the following order:
land plots received by the institution on the basis of the Certificate for the right of operational management earlier before January 1, 2014 and those accepted for off-balance accounting on account 01 "Property received for use" must be transferred to balance accounting in the following order before compiling the annual balance sheet (form 0503130) for 2014:
Debit 1 103 11 330 Credit 1 304 04 330, 1 401 10 180;
In order to reliably disclose information on land plots on the balance sheet of institutions, it is necessary at the end of the year to revise the cadastral (market) value of land plots, thereby fixing the right to additional funding from the budget.
The methodology of budgetary investments in capital investments of institutions is being clarified. In accordance with the joint letter dated December 31, 2013 of the Ministry of Finance of Russia No. 02-02-005 / 58618 and the Federal Treasury No. 42-7.4-05 / 897, budget investments in the capital investments of the institution are carried out in the following order:
If the powers of the customer of capital construction are carried out by a state institution, then financing by the budget is made either at the expense of the limits of budgetary obligations or at the expense of budgetary appropriations (18 category code 1).
In the event that a government institution transfers a completed construction of a real estate object to a budgetary or autonomous institution, account 106 01 "Investments in fixed assets" is closed and the budgetary and autonomous institution is accepted on the balance sheet in the form of property to account 101 10 "Fixed assets - real estate of an institution".
In this way, in this situation, the capital construction of the real estate object is carried out by one legal entity (state institution - the customer), and another legal entity (budgetary or autonomous institution) receives the right to use this property. In this situation, it is necessary to pay attention to the execution of documents for the capital construction of a real estate object and on the transfer of capital investments and take into account the following:
The Property Management Committee is authorized to make a decision on behalf of the owner (founder) on the transfer of the right of operational management to the property of budgetary property. It should be borne in mind that the withdrawal of the right of operational management of property from one institution and the acquisition of the right of operational management of this property by another institution should be recorded in the accounting records of these institutions in one reporting period.
State registration of an immovable property (Certificate) is not a document that gives rise to the right of operational management of budget property. It should be borne in mind that the right of operational management of property is confirmed by the corresponding entry in the property register, carried out by the Property Management Committee and brought before the establishment by the authorized body exercising the functions and powers of the founder in the form of a formalized Notice (f. 0504805).
The new version of clause 27 of Instruction No. 157n clarifies that actual investments in fixed assets in the amount of costs for their modernization, additional equipment, reconstruction (including with elements of restoration), technical re-equipment, are reflected in the accounting of the institution exercising the powers of the recipient of budgetary funds (account 106 01). After the production of these procedures, capital investments in fixed assets are transferred to the asset's balance-holder in order to attribute them to an increase in the initial (book) value of the objects (account 101 10).
The application in budget accounting of account 20600 "Calculations on advances issued" is being clarified in the following directions:
In accordance with the letter of the Ministry of Finance of Russia dated June 27, 2014 No. 02-07-07 / 31342, when the institution transfers funds in the form of an advance payment on the basis of a purchase agreement with the opening of account 206 00 "Settlements on advances issued", the right to participate in the competition of the counterparty is fixed in the form of a guarantee on off-balance sheet account 10 "Securing the performance of obligations". The bank guarantee is written off from account 10 "Securing the fulfillment of obligations" after passing the quotation for purchases. Until the procurement contract is completed, the guarantee continues to be listed under account 10 “Enforcement of obligations”.
State institutions wishing to participate in a particular tender related to procurement pay security for the fulfillment of obligations by the type of expense code 290 for the participation of institutions for the execution of the contract. If, for some reason, the advance payment is returned by the counterparty who has not fulfilled the contract, then the security for the fulfillment of obligations is returned (restoration of cash expenses under the contract and security).
The new version of clause 235 of Instruction No. 157n expands the load of applying account 210 05 "Settlements with other debtors", which should be used to account for settlements with debtors:
In this way, at present, account 210 05 "Settlements with other debtors" can be used not only for the purposes of accounting for transactions on the income side (for example, reimbursement of utility bills by tenants), but for expenditure transactions (for example, reimbursement of sick leave payments by the Social Insurance Fund) ...
It should be borne in mind that the use of this account is possible within the framework of the formation of the accounting policy of the institution, taking into account the requirements of the legislation of the Russian Federation, the bodies exercising the functions and powers of the founder through the establishment of an additional grouping of settlements with other debtors as part of the Working Chart of Accounts, i.e. additional analytical codes of accounting account numbers.
In accordance with the new version of clause 220 of Instruction No. 157n, account 209 00 receives a new name "Calculations for damage and other income" and an additional burden. Currently, this account is used not only to record settlements for identified shortages, theft of funds and other valuables, losses from damage to material assets and damage to the property of an institution subject to compensation by guilty persons in the manner established by the Russian Federation, but also when calculating:
When determining the amount of damage caused by shortages, thefts, one should proceed from the current replacement cost material assets on the day the damage was discovered, which is understood as the amount of money required to restore the said assets.
In this regard, paragraph 221 will clarify the grouping of calculations for damage and other income by income groups and analytical groups of the synthetic account of the accounting object in the following order:
30 "Calculations for cost compensation";
40 "Calculations on the amounts of compulsory withdrawal";
70 “Calculations for damage to non-financial assets”;
80 "Settlements for other income".
In this case, the calculations on other income arising from the economic activities of institutions that are not subject to reflection on settlement accounts 205 00 "Settlements for income" are accounted for in the account containing the analytical code of the group of synthetic account 80 "Settlements for other income" (for example, charitable assistance, grants, insurance claims and etc.).
In this way, state institutions in the conduct of budget accounting in the revenue side for activities in the provision of paid services should take into account the following:
Clause 302.1 of the new version of Instruction No. 157n introduced a new account 401 60 "Reserves for future expenses" in order to calculate future expenses and reflect the deferred obligations of the institution. The mechanism of reservation of forthcoming expenses allows to form the real result of the activities of institutions. With this mechanism, the monetary obligations of the institution not accepted, since these are deferred obligations... On this account, transactions arising from the assumption of an obligation that have or are capable of influencing the activities of a state institution are subject to accounting:
In this case, the procedure for the formation of reserves (types of formed reserves, methods for assessing liabilities, the date of recognition in accounting, etc.) is established by the institution within the framework of the formation of an accounting policy. The provision should only be used to cover those costs for which the provision was originally created. Recognition of expenses for which a reserve for future expenses has been formed is carried out at the expense of the amount of the created reserve.
Currently, account 502 00 "Commitments Accepted" is used to account for budgetary obligations accepted by state institutions at the expense of budget estimates (account 502 11), as well as monetary obligations assumed by institutions to legal entities and individuals (account 502 12). At the same time, the adoption of budgetary obligations under account 502 11 "Commitments Accepted" should be carried out at the stage of concluding agreements (contracts) with counterparties. Acceptance of monetary obligations under account 502 12 "Accepted monetary obligations" is carried out at the stage of execution of agreements (contracts) on the basis of primary accounting documents. The revision of clause 319 of Instruction No. 157n introduces a new grouping of accepted ( adopted ) the institution of obligations containing the corresponding analytical code of the synthetic account group and the corresponding analytical codes:
1 "Commitments assumed";
2 "Committed monetary obligations";
7 "Commitments assumed";
9 "Deferred Liabilities".
From January 1, 2015 the acceptance by state institutions of budgetary obligations under account 502 00 "Commitments Accepted" should be carried out at the time of the announcement of the tender, quotations, ie. before the conclusion of agreements (contracts) related to transactions. In this way, tenders and quotations announced by institutions are recognized as assumed obligations and are subject to accounting in the budgetary account under account 502 17 "Commitments Accepted", as well as disclosure of this information in the reporting of institutions (form 0503128).
Currently, account 504 10 "Estimated (planned, forecast) appointments "should be used not only by budgetary and autonomous institutions in order to account for the amounts approved for the corresponding financial year of planned appointments for income (receipts) and expenditures (payments), but also state institutions for the purpose of maintaining a cash plan and forecasting budget revenues.
The new version of clause 324 of Instruction No. 157n provides for the use of this account for the administrators of budget revenues to record data on forecast (planned) indicators of budget revenues for the corresponding financial year (their changes).
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Budget accounting transactions are made based on the rules established by the budget accounting chart of accounts. The correctness of budget accounting transactions can be checked by finding suitable business transactions in the instructions for the chart of accounts. Let's talk about this in our article.
Public sector organizations keep records on the basis of the provisions of the Unified Chart of Accounts and instructions to it, approved by order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n. According to clause 21 of Instruction No. 157n, private charts of accounts for specific types of organizations also operate.
Item 2, Art. 9.1 of the Law "On Non-Commercial Organizations" dated 12.01.1996 No. 7-FZ states that state municipal institutions are divided into 3 types. Each type has its own chart of accounts (see Table 1).
Table 1
Type of state organization |
Order approving the corresponding chart of accounts |
Autonomous institutions |
Order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n |
Budgetary institutions |
Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n |
State institutions |
Order of the Ministry of Finance dated 06.12.2010 No. 162n |
The concept of "budget accounting" is not applicable to all government agencies. It can be used in relation to certain organizations falling under the jurisdiction of Order No. 162n. An example of such organizations are state institutions, government agencies, extra-budgetary funds. The rest of the state institutions keep accounting records (orders No. 174n and No. 183n).
The account number has a complex structure and consists of 26 bits. Table 2 shows the composition of the account, indicating the values of the digits.
table 2
Account category number |
Value |
Classification attribute of receipts and disposals |
|
Financial security |
|
Accounting object |
|
Accounting object group |
|
Accounting object type |
|
Type of receipts, disposals of the accounting object |
1-17 digits encode the classification attribute of receipts and disposals and are formed from the BCF. Budgetary Accounting Instruction No. 162n contains a separate Appendix 2, in which for each account it is written which BCC must be indicated: the code intended for budget expenditures (RB), budget revenues (CDB) or sources of financing the budget deficit (CIF). Moreover, for institutions, grades 4-20 of the KBK are taken, and for financial authorities - grades 1-17.
The 18th category is intended to clarify the type of financial security. For budget accounting, in accordance with clause 2 of Order No. 162n, this place can only be 1 (at the expense of the budget) or 3 (at the expense of funds at a temporary disposal). The rest of the digits directly encrypt the information associated with the accounting object and are indicated in the chart of accounts.
Read about drawing up a chart of accounts for budgetary accounting.
Instruction No. 162n contains information on various business transactions and postings with which these transactions can be executed. In addition, the legislator has developed a separate table with possible correspondences of accounts, contained in Appendix No. 1 to Instruction No. 162n. If the required operation is not in the table, then it is possible to independently determine the wiring in accordance with the requirements of Order No. 162n. In 2019, the budgetary chart of accounts is applied as amended by the order of the Ministry of Finance dated March 31, 2018 No. 65n.
We will consider typical postings of budget accounting further on an example.
Example
Municipal public educational institution "School No. 1" in the current month made the following business transactions and reflected them in the accounting (see table. 3).
Table 3
Business transaction name |
Amount, rub. |
||
Stationery for the amount of 6,750 rubles was purchased. |
KRB 010536340 "Increase in the value of other inventories - other movable property of the institution" |
KRB 030234730 "Increase in accounts payable for the purchase of inventories" |
|
Stationery for the amount of 1,750 rubles was handed over for use. |
KRB 040120272 "Consumption of inventories" |
KRB 010536440 "Decrease in the value of other inventories - other movable property of the institution" |
|
Personnel salaries for the total amount of RUB 754,000 were accrued. |
KRB 040120211 "Payroll Expenses" |
KRB 030211730 "Increase in payables on wages" |
|
Personal income tax withheld from salary |
KRB 030301730 "Increase in accounts payable for personal income tax" |
||
Salary paid to bank cards to employees |
KRB 030211830 "Reduction of payables on wages" |
CIF 020111610 "Disposals of funds of an institution from personal accounts with the treasury body", as well as an entry on off-balance sheet account 18 "Disposals of funds from accounts of an institution" |
|
Accrued insurance premiums from the salary |
KRB 040120213 "Expenses for accruals for payments for wages" |
KRB 030302730, KRB 030306730, KRB 030307730, KRB 030308730, KRB 030310730, KRB 030311730 "Increase in accounts payable on payments to budgets" |
|
Personal income tax and salary contributions for September are listed |
KRB 030301830, KRB 030302830, KRB 030306830, KRB 030308830, KRB 030311830, KRB 030311830 "Reduction of accounts payable on payments to budgets" |
CIF 020111610 |
|
The expenses of this month are written off to the financial result at the end of the year |