OSAGO: we take into account the insurance fee and the amount of insurance compensation. Motor vehicle insurance: accounting for insurance premiums and payments in a budgetary organization

" № 4/2015

Almost every state institution has a company car, so the topic related to OSAGO is one of the most relevant and sensitive topics. This publication discusses what documents should be followed when concluding an OSAGO agreement, as well as what is the procedure for reflecting operations for the payment of an insurance premium and receipt of payments from the insurer in the budget accounting.

Owner liability insurance Vehicle is mandatory on the territory of the Russian Federation (hereinafter referred to as OSAGO). Without such insurance, it is impossible to operate cars, including official ones. Since almost every state institution has a company car, and more than one, the topic related to OSAGO is one of the most relevant and sensitive topics. In this article, we will consider what documents should be followed when concluding an OSAGO agreement, and also find out the procedure for reflecting operations for the payment of an insurance premium and receipt of payments from the insurer in the budget accounting.

The legal basis for the relationship of participants in the framework of compulsory third party liability insurance is regulated by the following regulatory documents:

• Federal Law No. 40-FZ of April 25, 2002 “On compulsory insurance civil liability of vehicle owners” (hereinafter – Law No. 40-FZ);
• Rules for compulsory insurance of civil liability of vehicle owners approved by the Central Bank of the Russian Federation on September 19, 2014 No. 431-P (hereinafter - Rules No. 431-P).

By virtue of Art. 1 of Law No. 40-FZ, state-owned institutions are the owners of vehicles that they have on the right of operational management. Based on this, in relation to such vehicles, they are obliged to insure the risk of their civil liability, which may occur as a result of causing harm to life, health or property of other persons when using vehicles. Moreover, insurance must be carried out before the registration of the vehicle, but no later than 10 days after the right to own it arises (clauses 1, 2, article 4 of Law No. 40-FZ).

It should be noted that the failure of an institution to fulfill its obligation to insure its civil liability entails the imposition administrative fine in the amount of 800 rubles. (Clause 2, Article 12.37 of the Code of Administrative Offenses of the Russian Federation).

In accordance with paragraph 1 of Art. 15 of Law No. 40-FZ, compulsory insurance is carried out by vehicle owners (insurers) by concluding compulsory insurance contracts with insurers, which indicate vehicles whose owners' civil liability is insured.

To conclude such an agreement, the policyholder submits the following documents to the insurer (clause 3, article 15 of Law No. 40-FZ):

1. an application for the conclusion of a compulsory insurance contract;
2. certificate of state registration legal entity;
3. vehicle registration document issued by the vehicle registration authority (vehicle passport, vehicle registration certificate, technical certificate or technical certificate or similar documents);
4. driver's license or a copy driving license a person admitted to driving a vehicle (if the compulsory insurance contract is concluded on the condition that only certain persons are allowed to drive the vehicle);
5. a diagnostic card containing information about the compliance of the vehicle with the mandatory vehicle safety requirements (unless otherwise provided by Law No. 40-FZ and other regulations). It should be noted that until August 1, 2015, instead of a diagnostic card, previously issued technical inspection coupons or coupons for passing the state technical inspection of a vehicle are also accepted.

The compulsory insurance contract is drawn up for one year, with the exception of certain cases for which Law No. 40-FZ provides for other periods of validity of such an agreement (clause 1, article 10 of Law No. 40-FZ). It should be noted that the terms of agreements (contracts) concluded before the entry into force of regulations on changing insurance rates for compulsory insurance of civil liability of vehicle owners remain valid (Letter of the Ministry of Economic Development of the Russian Federation dated November 25, 2011 No. D06-5885).

For the purpose of concluding an OSAGO contract, a government agency has the right to choose any insurer that provides compulsory insurance. In this case, the insurer is not entitled to refuse him to conclude such an agreement. In the event of an unjustified refusal of insurance organizations to conclude OSAGO contracts or conclude contracts subject to the acquisition of additional services, the institution has the right to go to court. In accordance with Art. 15.34.1 of the Code of Administrative Offenses of the Russian Federation, an unreasonable refusal of an insurance organization to conclude public contracts, in particular a compulsory insurance contract, or the imposition of additional services on the insured that are not stipulated, for example, by the requirements of Law No. 40-FZ, entails the imposition of an administrative fine on officials such an insurance company in the amount of 50 000 RUB.

The document certifying the implementation of compulsory insurance is an insurance policy, which is issued by the insurer to the insured with whom the contract has been concluded (clause 7, article 15 of Law No. 40-FZ). Note that from July 1, 2015, it is possible to issue insurance policy as electronic document in the event of the conclusion of an OSAGO agreement, also in in electronic format(paragraph 3, paragraph “b”, paragraph 17, article 1 of Federal Law No. 223-FZ).

insurance premium

An insurance premium is a payment for insurance services. The amount of the insurance premium is established by the OSAGO agreement.

According to clause 2.2 of Rules No. 431-P insurance premium under a compulsory insurance contract is paid by the insured to the insurer in a lump sum in cash or by bank transfer when concluding a compulsory insurance contract.

The insurance premium under the OSAGO agreement is calculated by the insurer as the product of base rates and insurance rate coefficients in accordance with the procedure for their application. The limits on the base rates of insurance rates (their minimum and maximum values ​​expressed in rubles) and coefficients of insurance rates, requirements for the structure of insurance rates, as well as the procedure for their application by insurers when determining the insurance premium under a compulsory insurance contract are established by the Directive of the Central Bank of the Russian Federation of September 19, 2014 No. 3384-U.

The policyholder has the right to demand from the insurer a written calculation of the insurance premium payable. The insurer, in turn, is obliged to submit such a calculation within three working days from the date of receipt of the relevant written application from the insured (clause 2.1 of Rules No. 431-P).

The maximum amount of the insurance premium under the OSAGO agreement cannot exceed three times the amount base rate insurance rates, adjusted to the area of ​​primary use of the vehicle. Control over the correctness of the calculation by insurers of insurance premiums under OSAGO agreements is carried out by the Bank of Russia (clauses 4, 6, article 9 of Law No. 40-FZ).

Changes in insurance rates during the term of the MTPL agreement do not entail a change in the insurance premium paid by the insured according to the insurance rates in force at the time of payment. If, according to the contract, the insured is obliged to pay an additional insurance premium in proportion to the increase in the degree of risk, the amount of the additionally paid insurance premium is determined according to the insurance rates in force at the time of its payment (clause 3, article 8 of Law No. 40-FZ, clause 2.1 of Rules No. 431-P) .

The date of payment of the insurance premium is the day of receipt of funds in the cash desk of the insurer in cash or the day the insurance premium is transferred to the insurer.

Budget accounting. In accordance with the Instructions for the application procedure budget classification Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n (hereinafter - Instructions No. 65n), the cost of paying for insurance services, including civil liability insurance, should be attributed to sub-article 226 "Other work, services" of KOSGU.

The cost of paying the insurance premium cannot be attributed to one reporting period (month), since the OSAGO agreement is valid for a year.

In accordance with clause 302 of Instruction No. 157n, the amounts of expenses accrued by the institution in reporting period, but relating to future reporting periods, including the amount of expenses associated with civil liability insurance, should be reflected in account 0 401 50 000 “Deferred expenses”.

Expenses incurred by the institution in the reporting period, but related to subsequent reporting periods, are reflected in the debit of this account as deferred expenses, and then are subject to attribution to financial results current fiscal year in the manner established by the institution (evenly, in proportion to the volume of products (works, services), etc.), during the period to which they relate.

The procedure for including deferred expenses (the amount of insurance premium) during the term of the OSAGO agreement as part of current expenses is established by the institution as part of the formation of an accounting policy. For example, the recognition of such expenses can be carried out evenly over the term of the contract in proportion to the number of calendar days of the contract in the reporting period.

Based on the foregoing, and also taking into account the provisions of paragraph 124 of Instruction No. 162n, the accrual of insurance premium under the OSAGO agreement will be reflected in the budget accounting with the following accounting entry:

1) accrual of the amount of the insurance premium when concluding an OSAGO agreement:

Debit account 1 401 50 226 "Deferred expenses for other works, services"

Account credit 1,302 26,730 “Increase accounts payable for other works, services"

2) recognition of deferred expenses as part of current expenses:

Debit of account 1,401 20,226 “Expenses for other works, services”

Credit of account 1 401 50 226 "Deferred expenses for other works, services"

The government institution has entered into an OSAGO agreement for the period from February 1, 2015 to January 31, 2016 in relation to a company car. The cost of insurance (insurance premium) amounted to 12,000 rubles. According to accounting policy the accrued amount of the insurance premium is taken into account at the time of the conclusion of the contract in deferred expenses, and then monthly during the term of the contract is included in current expenses in the amount of 1/12 of the insurance premium.

Insurance payments

Under the OSAGO contract, the insurer undertakes upon the occurrence insured event to compensate the victims for the harm caused to their life, health or property as a result of this event (that is, to carry out insurance payment) within the amount specified by the contract (insurance amount) (Article 1 of Law No. 40-FZ).

According to Art. 7 Law No. 40-FZ sum insured, within which the insurer, upon the occurrence of each insured event (regardless of their number during the term of the compulsory insurance contract), undertakes to compensate the injured for the harm caused, is:

• in terms of compensation for harm caused to the life or health of each victim, no more than 160,000 rubles;
• in terms of compensation for damage caused to the property of each victim, 400,000 rubles.

The policyholder who is the victim as a result of the occurrence of an insured event has the right to present to the insurer a claim for compensation for harm caused to his life, health or property when using the vehicle, within the limits of the sum insured, by presenting to the insurer an application for insurance payment or direct compensation for losses and documents provided for by the rules of mandatory insurance (clause 1, article 12 of Law No. 40-FZ).

An application of the injured insured, containing a claim for insurance payment or direct compensation for losses in connection with damage to his life, health or property when using a vehicle, with the attached documents specified in Rules No. 431-P, is sent to the insurer at the location of himself or him a representative authorized by the insurer to consider the specified claims of the victim and make insurance payments or direct compensation for losses.

Direct compensation for losses is understood as compensation by the insurer, at the request of the insurant who has suffered harm caused to his property, if the following circumstances exist simultaneously (clause 1, article 14.1 of Law No. 40-FZ):

1. as a result of a traffic accident, damage was caused only to vehicles insured under the OSAGO agreement;
2. a traffic accident (hereinafter referred to as RTA) occurred as a result of interaction (collision) between two vehicles (including vehicles with trailers to them).

Insurance payment for causing harm to the health of the victim is made directly to the injured person or persons who are representatives of the victim and whose authority to receive insurance payment is duly certified (clause 5, article 12 of Law No. 40-FZ).

According to paragraph 15 of Art. 12 of Law No. 40-FZ, compensation for damage caused to the vehicle of the victim can be made:

• by organizing and paying refurbishment damaged vehicle of the victim at the service station, which was chosen by the victim in agreement with the insurer in accordance with Rules No. 431-P and with which the insurer concluded an agreement (compensation for damage in kind);
• by issuing the amount of insurance payment to the victim (beneficiary) at the cash desk of the insurer or transferring the amount of insurance payment to the bank account of the victim (beneficiary) (cash or non-cash payment).

In the event that the insurer has concluded an agreement with a service station, the choice of the method of compensation for harm is carried out by the victim.

Budget accounting. According to the provisions of Art. 41 of the RF BC, paragraph 4 of Art. 298 of the Civil Code of the Russian Federation, as well as in accordance with Appendix 1 to the Federal Law of December 1, 2014 No. 384-FZ "On federal budget for 2015 and for the planned period of 2016 and 2017" income received from compensation for damage in the event of insured events when the beneficiaries are the recipients budget funds(in particular, state-owned institutions) are subject to transfer to the relevant budget according to the standard of 100%.

Thus, funds received by state institutions from insurance organizations within the framework of compulsory insurance of civil liability of vehicle owners are subject to transfer to the budget in a certain order.

However, financial support performance of the functions of state institutions related to the repair of damaged property or the acquisition of a new one in the event that repair of damaged property is impossible, should be carried out in the manner generally established for recipients of budgetary funds by bringing the appropriate limits budget commitments(LBO) to accept and fulfill the corresponding spending obligations.

According to the principle of general (cumulative) coverage of budget expenditures, established by Art. 35 of the RF BC, budget expenditures cannot be linked to certain income of the budget and sources of financing the budget deficit, unless otherwise provided by the law (decision) on the budget in the part relating, among other things, to certain types non-tax revenues proposed for introduction (reflection in the budget) starting from the next financial year.

Taking into account the above norms, the Ministry of Finance in letters dated 16.05.2012 No. 02-03-09 / 1740, dated 07.11.2012 No. 02-13-06 / 4672 informs that in accordance with the provisions of Art. 217 of the Budget Code of the Russian Federation, it is possible to increase budgetary appropriations and LBO for the implementation of expenses to eliminate damage caused to state (municipal) property, which is under the right of operational management of the recipients of budgetary funds, when amounts are received by the budget from insurance organizations by amending the consolidated budget list without making amendments to the law (decision) on the budget.

The grounds for making changes to the consolidated budget list are the receipt in the budget of amounts on claims for compensation for damage caused to state (municipal) property, and an increase within the specified revenues of budget allocations for the performance of the functions of state institutions related to the elimination of the consequences of harm, caused to objects of state (municipal) property.

Based on Instructions No. 65n, income received from compensation for damage, in accordance with the legislation of the Russian Federation, including in the event of insured events, should be reflected under article 140 of the “Forcible Withdrawal Amounts” of KOSGU.

According to clause 220 of Instruction No. 157n, account 209 40,000 “Calculations on the amounts of forced withdrawal” is intended to account for settlements on the amounts of forced withdrawal, including in case of compensation for damage by virtue of the legislation of the Russian Federation, in the event of insured events.

With the use of this account, calculations on the amounts paid by the insurer as compensation for harm under the concluded OSAGO agreement will be reflected in budget accounting using the following accounting entries:

The state institution insured the official car under the OSAGO agreement. The car was damaged as a result of the accident. The driver of the institution was recognized as the injured party. On the basis of an act of insured event Insurance Company made an insurance payment (the cost of restoring the car) in the amount of 50,000 rubles. The institution exercises separate powers to accrue and record payments to the budget.

In budget accounting, these transactions will be reflected as follows:

Tax accounting. When determining the object of taxation on the profit of organizations, taxpayers take into account income received from the sale of goods, works, services, property rights determined in accordance with Art. 249 of the Tax Code of the Russian Federation, and non-operating income, determined in accordance with Art. 250 of the Tax Code of the Russian Federation.

Income not taken into account when determining the tax base for corporate income tax is established by Art. 251 of the Tax Code of the Russian Federation. This list of income is closed.

The amounts of insurance compensation received by a state institution from an insurance organization under an OSAGO agreement are not named in the specified list, therefore, they are subject to accounting when determining the tax base for corporate income tax as part of non-operating income on the basis of paragraph 3 of Art. 250 of the Tax Code of the Russian Federation. This conclusion was made in Letter No. 03-03-06/4/59131 of the Ministry of Finance of the Russian Federation dated November 20, 2014. Similar clarifications were given in the letters of the Ministry of Finance of the Russian Federation dated October 31, 2014 No. 03-03-06/4/55221, dated July 17, 2013 No. 03-03-05/27903.

With regard to the taxation of the said amounts of VAT, Letter No. 03-03-05/27903 states the following: since the amounts of insurance compensation received by institutions from an insurance organization upon the occurrence of an insured event are not amounts related to the payment goods sold(works, services), such amounts in tax base VAT is not included.

Summing up, the following main points can be distinguished:

• the insurer is not entitled to refuse to conclude an OSAGO agreement or to impose on the insured institution Additional services for the purpose of its conclusion;
• OSAGO agreement is concluded for one year. The terms of agreements (contracts) concluded before the entry into force of regulations on changes in insurance rates for OSAGO remain in force. Changes in insurance rates during the term of the OSAGO agreement do not entail a change in the insurance premium paid by the insured according to the insurance rates in force at the time of payment;
• the amount of the insurance premium in budget accounting is referred to at the conclusion of the contract for deferred expenses, and then, in the manner established in the accounting policy of the institution, is written off to the current financial result;
• Funds received by state institutions from insurance organizations as compensation for damage under the OSAGO agreement are subject to transfer to the budget. In budget accounting, such funds are reflected using account 209 40 000 “Calculations on the amounts of forced withdrawal”;
• the amounts of insurance compensation received by a state institution from an insurance organization under an OSAGO agreement are included in the tax base for income tax as part of non-operating income.

the federal law dated July 21, 2014 No. 223-FZ “On Amendments to the Federal Law “On Compulsory Insurance of Civil Liability of Vehicle Owners” and certain legislative acts Russian Federation".

Instructions for using the Unified Chart of Accounts accounting for organs state power (government agencies), local self-government bodies, state government off-budget funds, state academies of sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

The concept of insurance compensation

Definition 1

Under the insurance indemnity is understood the amount of money that, according to the terms of the contract, the insurance company must pay to the insured or beneficiary upon the occurrence of an event recognized as insured.

Insurance compensation paid under contracts of property insurance and civil liability insurance. In this case, the fact of the occurrence of an insured event, as well as the amount of damage incurred and the amount of insurance payment must be documented.

The amount of insurance indemnity may not exceed the sum insured specified in the concluded insurance contract. V property insurance if the property is not insured for full cost, then one of two methods of compensation for damage is applied: proportional and first risk, which must be specified in the insurance contract.

The first way is the most common. In this case, the damage to the insured is compensated not in full, but in proportion to the insured share of the property.

The first risk system assumes the full payment of insurance compensation, not exceeding the sum insured. In this case, the sum insured itself is subsequently reduced by the amount of the payment made.

Insurance indemnity can be paid in cash, and can be carried out in natural form, i.e. payment for work performed or services rendered in order to compensate for the damage incurred by the insured (for example, payment for vehicle repairs or the provision of medical services).

Insurance payments are not made in the following cases (unless otherwise provided by the contract):

• actions of the insured or the beneficiary aimed at damaging or destroying the object of insurance, or their inaction;
• nuclear explosion or radioactive contamination of the area;
• hostilities, riots, etc.;
• in case of losses incurred by the policyholder in the event of seizure, arrest or destruction of the object of insurance in connection with the order of the authorities.

General rules for insurance of budgetary institutions

Definition 2

Under the budgetary institution is understood non-profit organization, which was created by the state authorities of the Russian Federation and its subjects, as well as local governments in order to exercise their powers provided for by law in the fields of science, art, education, healthcare, physical culture and sports, social sphere etc.

Budgetary institutions are financed from the funds state budget.

The purpose of insuring such institutions is to shift the responsibility for compensating the damage suffered by the budgetary institution to the insurance company.

The most commonly used type of insurance in state-financed institutions today is compulsory third party liability insurance of vehicle owners (OSAGO).

A budgetary institution can conclude insurance contracts under OSAGO both using budget funds (if the vehicle was purchased at the expense of the budget), and at the expense of its own funds. own funds received through the implementation of income-generating activities (most often this is the provision of paid services). Tariffs for OSAGO policies are set by the state and have the same cost for all insurance companies.

Voluntary insurance of property (including vehicles) or voluntary health insurance in budgetary organizations is practically not used and is financed only at the expense of funds from entrepreneurial activity.

According to the legislation of the Russian Federation, dangerous objects located on the territory of a budgetary institution are subject to mandatory insurance. In this case, insurance companies are obliged to compensate the victims from special funds, depending on the degree of damage received.

Budgetary organizations are required to choose an insurance company with which to conclude an agreement, in accordance with the requirements of the law, in accordance with which they are obliged to place orders for the supply of goods, performance of work or provision of services for state and municipal needs.

An order can be placed in two ways:

• bidding in the form of a competition or auction;
• without bidding, but by requesting quotations, on commodity exchanges, or if it is the only supplier of goods, works, services.

Purchasing OSAGO policies without bidding is prohibited by law. Otherwise, such contracts are invalidated.

Features of accounting for insurance compensation in budgetary institutions

Agreement on obligatory types insurance is between the main manager of the federal budget and the insurance company. In this regard, according to the requirements of the legislation of the Russian Federation, the funds that a budgetary institution receives as insurance compensation in the event of an insured event are subject to transfer to the account of the Federal Treasury.

Such a requirement is applicable if the object of insurance was purchased at the expense of the state budget. If the insured property (in particular, a vehicle) was purchased at the expense of funds from a budgetary institution coming from entrepreneurial activity, then the insurance compensation goes directly to his account.

In order to be able to use the insurance indemnity, a budgetary institution must open a special account for income-generating activities. If the organization is engaged only in budgetary activities and it does not have such an account, before it is opened, the insurance compensation funds will be listed in the Federal Treasury as amounts for unexplained receipts.

The insurance payment may be transferred to the federal budget in full or in part. In the first case, the budgetary institution is not going to repair the damaged insurance object or acquire new property to replace it. In the second case, the difference between the received insurance compensation and the costs associated with the repair of damaged property is subject to transfer to the budget revenue.

At the same time, the budgetary organization bears full responsibility for the reliability of the amount of insurance compensation transferred to the federal budget.

In order to tax accounting insurance compensation funds are included in non-operating income, and funds spent on the restoration of damaged property are accounted for as repair costs.

Last year, the car insurance was paid on the debit of the loan at the end of the year, there are no receivables or payables, i.е. by zeros. This year we are being refunded the excess balance (overpayment) of 399 rubles. What wiring should I do?

Answer

It is not clear from the question what type of institution in question, and what postings were applied by the institution. Probably the following accounting entries were made:

Debit 0.302.26.830 Credit 0.304.05.226 (0.201.11.610)
- paid insurance premium.

- expenses for motor third party liability insurance are reflected as part of the expenses of the current financial year.

In this case, the recovery record accounts receivable previous years would look like this:

Debit 0.401.20.226 Credit 0.302.26.730
- Reversed the cost of motor third party liability insurance in the amount of 399 rubles.

1. State institutions:

Since the insurance premium was paid in one financial year, and the insurer returned part of it in the next year, the institution must transfer it to the budget revenue. The reflection of operations depends on whether the powers of the administrator of budget revenues have been transferred to the state institution or not.

If the authority of the administrator of budget revenues has been transferred to an institution:

- reimbursement of part of the insurance premium for last year to the personal account of the recipient of budgetary funds (as a recovery of cash expenses);

- the amount of the return of part of the premium to the budget revenue is transferred;

Debit KDB.1.210.02.130 Credit KDB.1.303.05.730
- reflects the receipt of the amount of the returned part of the insurance premium in the budget revenue.

Debit KRB.1.304.05.226 Credit KRB.1.302.26.730

Debit KDB.1.303.05.830 Credit KRB.1.304.05.226
- the amount of the returned part of the insurance premium was transferred to the budget revenue;

Debit KDB.1.304.04.130 Credit KDB.1.303.05.730
f. 0504805)).

2. Budget institutions:

Reimbursement of part of the insurance premium by the insurer should be reflected as a recovery of cash expense (with reflection under the same KOSGU code for which the cash payment was made). This is stated in paragraph 11 of the Procedure approved by the order of the Treasury of Russia dated July 19, 2013 No. 11n. Make entries in your account:

Debit 0.201.11.510 Credit 0.302.26.730
- the return of the insurance premium is credited to the personal account (as a recovery of cash expenses);

Debit 18 (KOSGU code 226)
- reflects the recovery of cash flow.

For autonomous institutions, reflect transactions in accounting in the same way in accordance with the material given in recommendation No. 1.

In some cases, budgetary and autonomous institutions must transfer the received debts of previous years to the budget revenue. In particular, this should be done if the cash expenditure was previously made by an institution in the status of a recipient of budgetary funds (before the change in type) at the expense of limits on budgetary obligations or budgetary appropriations. More on this in recommendation #2.

Make corrections with the primary accounting document - a certificate (f. 0504833). Please indicate in your reference:

• justification for making corrections;
• the name of the corrected accounting register (transaction journal), its number (if any), the period for which it was compiled.

Based on the certificate (f. 0504833), make entries in the journal for other operations (f. 0504071).

accounting

The procedure for recording operations under car insurance contracts in accounting depends on the type of institution.*

In the accounting of state institutions:

include in costs

Debit KRB.1.401.20.226 (KRB.1.109.60.226-KRB.1.109.90.226) Credit KRB.1.302.26.730

Please note that you need to use account 0.109.00.000 when reflecting insurance costs only in terms of forming the cost of manufactured products (work performed, services provided), which the institution sells for a fee (clause 40 of Instruction No. 162n).

This procedure is established in paragraphs,, Instructions No. 162n, Instructions for the Unified Chart of Accounts No. 157n (accounts 109.00, 302.00, 401.20, 401.50).

On March 1, 2014, the Alfa state-owned institution insured a company car under an OSAGO agreement. The contract was concluded for a period of one year (from March 1, 2014 to February 28, 2015).

Debit gKBK.1.401.50.000 Credit KRB.1.302.26.730

Debit KRB.1.401.20.226 Credit gKBK.1.401.50.000
- 255 rubles. (3000 rubles: 365 days × 31 days) - part of the insurance premium under the OSAGO contract for March 2014 is included in the cost.

The procedure for recording the return of the insurance premium (upon termination of the contract)

Debit KDB.1.210.02.130 Credit KRB.1.302.26.730
- reflects the receipt of the insurance premium in the budget revenue.

If the authority of the administrator of budget revenues has not been transferred to an institution:

Debit KDB.1.303.05.830 Credit KRB.1.302.26.730
- reflected the receipt of the insurance premium in the budget revenue (based on the notice (f. 0504805)).

In practice, a situation is possible when the insurer returns the insurance premium to the personal account of the institution. In this case, no later than five working days from the date of crediting the return of the premium to the account, it must be transferred to the budget revenue. Make the following entries in your ledger.

- the return of the insurance premium for the previous year was credited to the personal account of the recipient of budgetary funds (as a restoration of cash expenses);

- the amount of the return of the premium to the budget revenue is transferred;

- reflects the receipt of the amount of the returned premium in budget revenue. *

Debit KRB.1.304.05.226 Credit KRB.1.302.26.730
- the return of the insurance premium is credited to the personal account (as a recovery of cash expenses);

Debit KDB.1.303.05.830 Credit KRB.1.304.05.226
- the amount of the returned insurance premium was transferred to the budget revenue;

Debit KDB.1.304.04.130 Credit KDB.1.303.05.730
- reflected the receipt of the insurance premium in the budget revenue (based on the notice (f. 0504805)). *

It should be noted that in the list of standard correspondence accounts budget accounting(Appendix 1 to Instruction No. 162n) Correspondence on the restoration of payments (return of the insurance premium) (Debit 1.210.02.130 (1.303.05.830) Credit 1.302.26.730) is not given. Therefore, coordinate it with the GRBS (financial authority, the Treasury of Russia).

This procedure follows from clauses, Instructions No. 162n, Instructions for the Unified Chart of Accounts No. 157n (accounts 302.00, 303.00, 304.04, 304.05), clause 2.5.6 of the Procedure approved by order of the Treasury of Russia dated October 10, 2008 No. 8n.

The state institution "Alfa" operates a car and insures its civil liability under the OSAGO agreement. The contract is concluded for one year (from March 1, 2014 to February 28, 2015).

In March 2014:

Debit KRB.1.206.26.560 Credit KRB.1.304.05.226

Debit KRB.1.302.26.830 Credit KRB.1.206.26.660

Debit gKBK.1.401.50.000 Credit KRB.1.302.26.730

Debit KRB.1.401.20.226 Credit gKBK.1.401.50.000
- 340 rubles. (4000 rubles : 365 days × 31 days) - CMTPL expenses for March 2014 were written off.

For April-July 2014, the accountant attributed 1,337 rubles to the current financial result. (4000 rubles: 365 days × 122 days).

On August 1, 2014, the insurance contract was terminated due to the sale of the car. The amount of the insurance premium for the unexpired term of the contract amounted to 2312 rubles. On August 9, 2014, the insurer transferred to Alfa's account part of the insurance premium minus 23 percent of the premium in the amount of 1,780 rubles. (2312 rubles - 2312 rubles × 23%). Operations related to the termination of the contract, the accountant reflected in the accounting as follows.

In August 2014:

Debit KRB.1.401.20.226 Credit gKBK.1.401.50.000
- 11 rub. (4000 rubles: 365 days × 1 day) - part of the insurance premium for August is included in the costs;

Debit KRB.1.304.05.226 Credit KRB.1.302.26.730
- 1780 rubles. - part of the insurance premium returned to the personal account;

Debit gKBK.1.401.50.000 Credit KRB.1.302.26.730
- 2312 rubles. (4,000 rubles - 11 rubles - 1,337 rubles - 340 rubles) - insurance costs were canceled in connection with the termination of the OSAGO agreement;

Debit KRB.1.401.20.226 Credit KRB.1.302.26.730
- 532 rubles. (2312 rubles - 1780 rubles) - part of the insurance premium retained by the insurance company was written off as expenses.

In the accounting of budgetary institutions:

The procedure for recording the payment of an insurance premium

The procedure for recognition in accounting for car insurance costs

The procedure for recording insurance costs depends on the period for which the insurance contract is concluded.

If the term of the insurance contract does not exceed one financial year or the institution pays the insurance premium in installments, include in the costs the insurance premium in the month when the insurance contract entered into force (the insurance premium was paid):

Debit 0.401.20.226 (0.109.60.226-0.109.90.226) Credit 0.302.26.730
- expenses for motor third party liability insurance are reflected in the expenses of the current financial year.*

If the insurance contract is concluded for a period exceeding one financial year, attribute the amount of the insurance premium to deferred expenses:

Debit 0.401.50.226 Credit 0.302.26.730
- expenses for motor third party liability insurance are included in deferred expenses.

In the future, monthly during the term of the contract in accounting, make the following posting:

- the write-off of the amount of the insurance premium from the expenses of future periods to current expenses is reflected.

It should be noted that in Instruction No. 174n there is no correspondence of accounts for writing off deferred expenses to account 0.109.00.000. Therefore, coordinate the above entries with the founder (financial authority, the Treasury of Russia).

This procedure is established in paragraphs,,, Instructions No. 174n, Instructions for the Unified Chart of Accounts No. 157n (accounts 109.00, 302.00, 401.20, 401.50).

An example of the reflection in accounting of expenses for OSAGO

On March 1, 2014, the Alfa budgetary institution insured a company car under an OSAGO agreement. The contract was concluded for a period of one year (from March 1, 2014 to February 28, 2015) at the expense of subsidies.

The annual insurance premium amounted to 3,000 rubles. (paid in a lump sum before receiving the insurance policy).

Every month, starting from March 2014 to February 2015 (inclusive), the accountant writes off part of the insurance premium as expenses, taking into account the number of calendar days in each month (this procedure is established in the accounting policy).

The accountant of Alfa reflected the insurance costs as follows.

Debit 4.206.26.560 Credit 4.201.11.610
- 3000 rub. - the annual premium under the OSAGO agreement was transferred;

Credit 18 (KOSGU code 226)

Debit 4.302.26.830 Credit 4.206.26.660
- 3000 rub. - the advance payment under the OSAGO agreement was set off upon receipt of the insurance policy;

Debit 4.401.50.226 Credit 4.302.26.730
- 3000 rub. - MTPL expenses are charged to deferred expenses;

The procedure for recognition in accounting for car insurance costs

The procedure for recording insurance costs depends on the period for which the insurance contract is concluded.

If the term of the insurance contract does not exceed one financial year or the institution pays the insurance premium in installments, include in the costs the insurance premium in the month when the insurance contract entered into force (the insurance premium was paid):

Debit 0.401.20.226 (0.109.60.226-0.109.90.226) Credit 0.302.26.000
- expenses for motor third party liability insurance are reflected in the expenses of the current financial year.*

If the insurance contract is concluded for a period exceeding one financial year, attribute the amount of the insurance premium to deferred expenses:

Debit 0.401.50.226 Credit 0.302.26.000
- expenses for motor third party liability insurance are included in deferred expenses.

In the future, monthly during the term of the contract in accounting, make the following posting:

Debit 0.401.20.226 (0.109.60.226-0.109.90.226) Credit 0.401.50.226
- the write-off of the amount of the insurance premium from the expenses of future periods to current expenses is reflected.

It should be noted that in Instruction No. 183n there is no correspondence of accounts for writing off deferred expenses to account 0.109.00.000. Therefore, coordinate the above entries with the founder (financial authority).

This procedure is established by paragraphs 5,, Instructions No. 183n, Instructions for the Unified Chart of Accounts No. 157n (accounts 109.00, 302.00, 401.20, 401.50).

An example of the reflection in accounting of expenses for OSAGO

March 1, 2014 autonomous institution Alfa insured the company car under the OSAGO contract. The contract was concluded for a period of one year (from March 1, 2014 to February 28, 2015) at the expense of subsidies.

The annual insurance premium amounted to 3,000 rubles. (paid in a lump sum before receiving the insurance policy).

Every month, starting from March 2014 to February 2015 (inclusive), the accountant writes off part of the insurance premium as expenses, taking into account the number of calendar days in each month (this procedure is established in the accounting policy).

The accountant of Alfa reflected the insurance costs as follows.

- 3000 rub. - the annual premium under the OSAGO agreement was transferred;

- 3000 rub. - reflects the withdrawal of funds from the account of the institution;

- 3000 rub. - the advance payment under the OSAGO agreement was set off upon receipt of the insurance policy;

- 3000 rub. - MTPL expenses are charged to deferred expenses;

Debit 4.109.80.226 Credit 4.401.50.226
- 255 rubles. (3000 rubles: 365 days × 31 days) - part of the insurance premium under the OSAGO agreement for March 2014 is included in the costs (this correspondence was agreed with the founder).

The procedure for recording the return of the insurance premium (upon termination of the contract)

An example of the reflection in accounting of a part of the insurance premium returned to the insured in connection with the termination of the OSAGO contract. The insurance company reduced the payout

Autonomous institution "Alfa" operates a car and insures its civil liability under the OSAGO agreement. The contract is concluded for one year (from March 1, 2014 to February 28, 2015). The car is used for administrative needs within the framework of the state task.

The amount of the annual insurance premium under the OSAGO agreement amounted to 4,000 rubles. It was paid in a lump sum on March 1, 2014.

Every month, starting from March 2014 to February 2015 (inclusive), the accountant writes off part of the insurance costs as expenses, taking into account the number of calendar days in each month.

The following entries have been made in the company's books.

In March 2014:

Debit 4.206.26.000 Credit 4.201.11.000
- 4000 rub. - the insurance premium under the OSAGO agreement was transferred;

Loan 18 (disposal type code 226)
- 4000 rub. - reflects the withdrawal of funds from the account of the institution;

Debit 4.302.26.000 Credit 4.206.26.000
- 4000 rub. - the advance payment under the OSAGO agreement was set off upon receipt of the insurance policy;

Debit 4.401.50.226 Credit 4.302.26.000
- 4000 rub. - MTPL expenses are charged to deferred expenses at the time of entry into force of the insurance contract;

Debit 4.109.80.226 Credit 4.401.50.226
- 340 rubles. (4000 rubles: 365 days × 31 days) - expenses for OSAGO for March 2014 were written off (this correspondence was agreed with the founder).

On April 2, 2014, the insurance contract was terminated due to the sale of the car. The amount of the insurance premium for the unexpired term of the contract amounted to 3649 rubles. On April 10, 2014, the insurer transferred to Alfa's account part of the insurance premium minus 23 percent of the premium in the amount of 2,810 rubles. (3649 rubles - 3649 rubles × 23%). Operations related to the termination of the contract, the accountant reflected in the accounting as follows.

In April 2014:

Debit 4.109.80.226 Credit 4.401.50.226
- 11 rub. (4000 rubles: 365 days × 1 day) - part of the insurance premium for April is included in the costs (this correspondence is agreed with the founder);

Debit 4.201.11.000 Credit 4.302.26.000
- 2810 rubles. - a part of the insurance premium was returned to the personal account (this correspondence was agreed with the founder);

Debit 18 (disposal type code 226)
- 2810 rubles. - reflects the recovery of cash flow;

Debit 4.401.50.226 Credit 4.302.26.000
- 3649 rubles. (4000 rubles - 11 rubles - 340 rubles) - insurance costs were canceled in connection with the termination of the OSAGO agreement;

Debit 4.401.20.226 Credit 4.302.26.000
- 839 rubles. (3649 rubles - 2810 rubles) - part of the insurance premium retained by the insurance company was written off as expenses.

The procedure for accounting for the return of an advance transferred in the previous financial year for the purchase of a fixed asset depends on the type of institution.*

In the accounting of state institutions:

It should be noted that in practice a situation is possible when the supplier returns the receivables of previous years to the personal account of the institution. In this case, no later than five working days from the date of crediting the debt to the account, it must be transferred to the budget revenue. Make the following entries in your ledger:*

If the authority of the administrator of budget revenues has been transferred to an institution:

Debit KRB.1.304.05.310 Credit KRB.1.206.31.660
- the return of accounts receivable of previous years was credited to the personal account of the recipient of budgetary funds (as a recovery of cash expenses);

Debit KDB.1.303.05.830 Credit KRB.1.304.05.310
- receivables of previous years were transferred to the budget revenue;

Debit KDB.1.210.02.130 Credit KDB.1.303.05.730
- reflects the receipt of receivables of previous years in budget revenue.

If the authority of the administrator of budget revenues has not been transferred to an institution:, 303.00 , 304.04 , 304.05), clause 2.5.6 of the Procedure approved

The state institution has entered into an agreement on compulsory third party liability insurance (hereinafter referred to as OSAGO) for a vehicle accounted for on the balance sheet. Expenses under the agreement were reflected on account 401 50 "Deferred expenses" and were charged to the financial result of the institution's activities on a monthly basis. Prior to the expiration of the OSAGO agreement, the vehicle was transferred to another institution of the public sector and, accordingly, written off from the balance sheet.
How to reflect in accounting expenses under the OSAGO agreement in the period of time between the transfer of the vehicle and its removal from the register with the traffic police, if the termination of the OSAGO agreement and, accordingly, the return of part of the insurance premium will be carried out only after the vehicle is removed from the register with the traffic police?

After considering the issue, we came to the following conclusion:
The procedure for attributing deferred expenses under an OSAGO agreement to the financial result of the current activities of a public institution depends on the fact that the OSAGO agreement is valid in relation to the vehicle. The transfer of the right of operational management, as well as the deregistration of the vehicle with the traffic police, cannot serve as a basis for changing the procedure for budgetary accounting of the insurance premium if the OSAGO agreement for the vehicle is valid.

Rationale for the conclusion:
When organizing budget accounting, state institutions are guided, first of all, by the following provisions:
- "Instructions for the application of a unified chart of accounts of accounting ...", approved by the Ministry of Finance of Russia dated 01.12.2010 N 157n (hereinafter - N 157n);
- Instructions for the application of the Chart of Accounts for budget accounting, approved by the Ministry of Finance of Russia dated December 6, 2010 N 162n (hereinafter - N 162n).
On the basis of Instruction N 157n, expenses accrued in the reporting period, but related to future reporting periods, are deferred expenses, which are accounted for on account 401 50 of the same name. In this account, if the institution does not create an appropriate reserve for future expenses, expenses are reflected connected, in particular, with insurance of property, civil liability. Expenses accounted for on account 401 50 "Deferred expenses" are subject to attribution to the financial result of the current financial year in the manner established by the institution during the period to which they relate.
Similar provisions regarding the applicable correspondence of budget accounting accounts are given in Instruction N 162n.
According to the Federal Law of April 25, 2002 N 40-FZ "On Compulsory Civil Liability Insurance of Vehicle Owners" (hereinafter - Law N 40-FZ), vehicle owners are obliged on the terms and in the manner established by N 40-FZ and in accordance with him, insure the risk of his civil liability, which may occur as a result of causing harm to life, health or property of other persons when using vehicles.
By general rule the term of the OSAGO agreement is one year (Law N 40-FZ). The specific moments of the beginning and end of the contract are indicated in the OSAGO policy.
Accordingly, the public institution reflects the allocation of expenses under the OSAGO agreement, accounted for on account 401 50, to the financial result during the calendar year. In this situation, such allocation of costs is made monthly. There is no other mechanism for cost accounting in the case of a valid insurance contract. That is, during the period of validity of the OSAGO agreement, regardless of whether the vehicle is accounted for on the balance sheet of a public institution, further uniform allocation of deferred expenses to the financial result of the current financial year is carried out.
However, the following should be noted. According to Law N 40-FZ, when the right to own a vehicle arises (including when it is received into operational control), the owner of the vehicle is obliged to insure his civil liability before registering the vehicle, but no later than ten days after the right to own it arises. In other words, when the right of operational control of the vehicle is transferred from the insured to another person, the new owner is obliged to conclude an agreement on compulsory insurance of his civil liability (see, in particular, the resolutions of the Plenum of the Supreme Court of the Russian Federation of January 29, 2015 N 2 "On the application by the courts of legislation on compulsory liability insurance for vehicle owners).
The change of the owner (other right holder) of the vehicle is for the insured (in the situation under consideration - a state institution) one of the grounds for a possible early termination OSAGO agreement (paragraph 3, clause 1.14 of the Rules for Compulsory Insurance of Civil Liability of Vehicle Owners, established by the Regulations Bank of Russia dated September 19, 2014 N 431-P, hereinafter - Rules N 431-P). At the same time, the basis for terminating the OSAGO agreement is not the deregistration of the vehicle with the traffic police, but the insured’s written application for the early termination of the OSAGO agreement and documentary evidence of the fact that the owner of the vehicle has changed, for example, an order from the relevant authority to transfer the right to operational management (Law N 40-FZ, paragraph 4, paragraph 1.16 of Rules N 431-P).
At the same time, the option is not ruled out when the insured does not terminate the OSAGO contract in the event of a change in the owner of the vehicle, as without fail notifies the insurer and, in a situation where the limited use of the vehicle is indicated in the OSAGO contract, enters information about new drivers of the vehicle into the policy (Law N 40-FZ, clause 1.9 of Rules N 431-P). However, for the recipient of budgetary funds, this option is unsafe in terms of possible claims of regulatory authorities regarding the implementation of expenditures at the expense of budgetary funds. Even in a situation where a state institution concludes an agreement with the new owner of the vehicle for reimbursement of expenses incurred, claims from regulatory authorities are not excluded.
However, the final decision on further actions in relation to the current OSAGO agreement for a vehicle that has not been deregistered with the traffic police, the right of operational management for which has been terminated, lies within the competence of authorized officials of the institution, in particular, the legal service, the head of the accounting entity. In accounting (budgetary) accounting, one can only reflect the facts of economic life that have arisen in connection with this.
Considering the above, we come to the following conclusion. The procedure for attributing deferred expenses under an OSAGO agreement to the financial result of the current activities of a public institution depends on the fact that the OSAGO agreement is valid in relation to the vehicle. The transfer of the right of operational management, as well as the deregistration of the vehicle with the traffic police, cannot serve as a basis for changing the procedure for budgetary accounting of the insurance premium if the OSAGO agreement for the vehicle is valid.

Prepared answer:
Legal Consulting Service Expert GARANT
Suldyaykina Valentina

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Sukhoverkhova Antonina

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

OSAGO: we take into account the insurance fee and the amount of insurance compensation

Source: Journal "Public Institutions: Accounting and Taxation"

Civil insurance of vehicle owners is mandatory on the territory of the Russian Federation (hereinafter referred to as OSAGO). Without this, it is impossible to operate cars, including official ones. Since almost every state institution has a company car, and more than one, the topic related to OSAGO is one of the most relevant and sensitive topics. In this article, we will consider what documents should be guided by OSAGO, and also find out the procedure for reflecting operations for the payment of insurance premiums and receipt of payments from the insurer in the budget accounting.

The legal basis for the relationship of participants in the framework of compulsory third party liability insurance is regulated by the following regulatory documents:

• Federal Law No. 40-FZ of April 25, 2002 “On Compulsory Insurance of Civil Liability of Vehicle Owners” (hereinafter - Law No. 40-FZ);
• Rules for compulsory insurance of civil liability of vehicle owners approved by the Central Bank of the Russian Federation on September 19, 2014 No. 431-P (hereinafter - Rules No. 431-P).

By virtue of Art. 1 of Law No. 40-FZ state-owned institutions are the owners of vehicles that they have on the right of operational management. Based on this, in relation to such vehicles, they are obliged to insure the risk of their civil liability, which may occur as a result of causing harm to life, health or property of other persons when using vehicles. Moreover, insurance must be carried out before the registration of the vehicle, but no later than 10 days after the right to own it arises ( item 1,2 tbsp. 4 Law No. 40-FZ).

It should be noted that the failure of an institution to fulfill its obligation to insure its civil liability entails the imposition of an administrative fine in the amount of 800 rubles. ( paragraph 2 of Art. 12.37 Code of Administrative Offenses of the Russian Federation).

In accordance with item 1 Art. 15 of Law No. 40-FZ Compulsory insurance is carried out by vehicle owners (insurers) by concluding compulsory insurance contracts with insurers, which indicate vehicles whose owners' civil liability is insured.

To conclude such an agreement, the insured shall submit to the insurer the following documents: paragraph 3 of Art. 15 of Law No. 40-FZ):

• an application for the conclusion of a compulsory insurance contract;
• certificate of legal entity;
• vehicle registration document issued by the vehicle registration authority (vehicle passport, vehicle registration certificate, technical passport or technical coupon or similar documents);
• a driver's license or a copy of the driver's license of a person authorized to drive a vehicle (if the compulsory insurance contract is concluded on the condition that only certain persons are allowed to drive the vehicle);
• a diagnostic card containing information about the compliance of the vehicle with the mandatory vehicle safety requirements (unless otherwise provided by Law No. 40-FZ and other regulations). It should be noted that until August 1, 2015, instead of a diagnostic card, previously issued technical inspection coupons or coupons for passing the state technical inspection of a vehicle are also accepted.

The compulsory insurance contract is drawn up for one year, with the exception of certain cases for which Law No. 40-FZ provides for other periods for the validity of such an agreement ( paragraph 1 of Art. 10 of Law No. 40-FZ). It should be noted that the terms of agreements (contracts) concluded before the entry into force of regulations on changing the insurance coverage for compulsory insurance of civil liability of vehicle owners remain in force ( Letter of the Ministry of Economic Development of the Russian Federation dated November 25, 2011 No. D06-5885).

For the purpose of concluding an OSAGO contract, a government agency has the right to choose any insurer that provides compulsory insurance. In this case, the insurer is not entitled to refuse him to conclude such an agreement. In the event of an unjustified refusal of insurance organizations to conclude OSAGO contracts or conclude contracts subject to the acquisition of additional services, the institution has the right to go to court. According to Art. 15.34.1 Administrative Code of the Russian Federation unreasonable refusal of an insurance company to conclude public contracts, in particular a compulsory insurance contract, or imposing additional services on the insured that are not stipulated, for example, by the requirements of Law No.

The document certifying the implementation of compulsory insurance is an insurance policy issued by the insurer to the insured with whom the contract is concluded ( paragraph 7 of Art. 15 of Law No. 40-FZ). It should be noted that from July 1, 2015, it is possible to issue an insurance policy in the form, in case of conclusion of an OSAGO agreement, also in electronic form ( par. 3 pp. "b" paragraph 17 of Art. 1 Federal Law No. 223-FZ).

insurance premium

An insurance premium is a payment for insurance services. The amount of the insurance premium is established by the OSAGO agreement.

According to clause 2.2 of Rules No. 431-P the insurance premium under a compulsory insurance contract is paid by the insured to the insurer in a lump sum in cash or by bank transfer when concluding a compulsory insurance contract.

The insurance premium under the OSAGO agreement is calculated by the insurer as the product of base rates and insurance rate coefficients in accordance with the procedure for their application. Limits of base rates of insurance tariffs (their minimum and maximum values ​​expressed in rubles) and coefficients of insurance tariffs, requirements for the structure of insurance tariffs, as well as the procedure for their application by insurers when determining the insurance premium under a compulsory insurance contract Instruction of the Central Bank of the Russian Federation dated September 19, 2014 No. 3384-U.

The policyholder has the right to demand from the insurer a written insurance premium payable. The insurer, in turn, is obliged to submit such a calculation within three working days from the date of receipt of the relevant written application from the insured ( clause 2.1 of Rules No. 431-P).

The maximum amount of the insurance premium under the OSAGO agreement cannot exceed three times the base rate of insurance tariffs, adjusted for the territory of the predominant use of the vehicle. Control over the correctness of the calculation of insurance premiums by insurers under OSAGO contracts is carried out ( item 4,6 art. 9 of Law No. 40-FZ).

Changes in insurance rates during the term of the MTPL agreement do not entail a change in the insurance premium paid by the insured according to the insurance rates in force at the time of payment. If, according to the contract, the policyholder is obliged to pay an additional insurance premium in proportion to the increase in the degree of risk, the amount of the additionally paid insurance premium is determined according to the insurance rates in force at the time of its payment ( paragraph 3 of Art. 8 Law No. 40-FZ,clause 2.1 of Rules No. 431-P).

The date of payment of the insurance premium is the day of receipt in the cash desk of the insurer in cash or the day of transfer of the insurance premium to the current account of the insurer.

Budget accounting. In accordance with Instructions on the procedure for applying the budget classification of the Russian Federation approved Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n(hereinafter referred to as Directive No. 65n), the cost of paying for insurance services, including civil liability insurance, should be charged to subsection 226"Other works, services" KOSGU.

The cost of paying the insurance premium cannot be attributed to one reporting period (month), since the OSAGO agreement is valid for a year.

In accordance with clause 302 of Instruction No. 157n the amounts of expenses accrued by the institution in the reporting period, but related to future reporting periods, including the amounts of expenses related to civil liability insurance, should be reflected in account 0 401 50 000"Future spending".

The costs incurred by the institution in the reporting period, but related to the following reporting periods, are reflected in the debit of this account as deferred expenses, and then are subject to attribution to the result of the current financial year in the manner established by the institution (evenly, in proportion to the volume of products (works, services) etc.) during the period to which they refer.

The procedure for including deferred expenses (the amount of insurance premium) during the term of the OSAGO agreement as part of current expenses is established by the institution as part of the formation of accounting For example, the recognition of such expenses can be carried out evenly over the term of the agreement in proportion to the number of calendar days of the agreement in the reporting period.

Based on the foregoing, and also taking into account the provisions clause 124 of Instruction No. 162n the accrual of an insurance premium under an OSAGO agreement will be reflected in the budget accounting with the following accounting entry:

1) accrual of the amount of the insurance premium when concluding an OSAGO agreement:

Account debit 1 401 50 226

Account credit 1,302 26,730"Increase in debt for other works, services"

2) recognition of deferred expenses as part of current expenses:

Account debit 1 401 20 226"Expenses for other works, services"

Account credit 1 401 50 226"Deferred expenses for other works, services"

The government institution has entered into an OSAGO agreement for the period from February 1, 2015 to January 31, 2016 in relation to a company car. The cost of insurance (insurance premium) amounted to 12,000 rubles. According to the accounting policy, the accrued amount of the insurance premium is taken into account at the time of the conclusion of the contract in deferred expenses, and then monthly during the term of the contract is included in current expenses in the amount of 1/12 of the insurance premium.

Insurance payments

Under an OSAGO contract, the insurer undertakes, upon the occurrence of an insured event, to compensate the victims for the harm caused to their life, health or property as a result of this event (that is, to make an insurance payment) within the amount specified by the contract (sum insured) ( Art. 1 of Law No. 40-FZ).

According to Art. 7 Law No. 40-FZ the sum insured, within which the insurer, upon the occurrence of each insured event (regardless of their number during the term of the compulsory insurance contract), undertakes to compensate the injured for the harm caused, is:

a) in terms of compensation for harm caused to the life or health of each victim, no more than 160,000 rubles;

b) in terms of compensation for damage caused to the property of each victim, 400,000 rubles.

The insured who is the victim as a result of the occurrence of an insured event has the right to present to the insurer a claim for compensation for damage caused to his life, health or property when using the vehicle, within the sum insured, by presenting to the insurer an application for insurance payment or direct compensation for losses and documents provided for by the rules of mandatory insurance ( paragraph 1 of Art. 12 of Law No. 40-FZ).

The application of the insurant-injured, containing the requirement for insurance payment or direct compensation for losses in connection with damage to his life, health or property when using the vehicle, with the attached documents specified in Rules No. 431-P, is sent to the insurer at the location of himself or him by the insurer for consideration of the specified claims of the victim and the implementation of insurance payments or direct compensation for losses.

Direct compensation for losses is understood as compensation by the insurer, at the request of the insurant who has suffered harm, caused to his property, in the event of the presence of the following circumstances simultaneously: paragraph 1 of Art. 14.1 of Law No. 40-FZ):

1. as a result of a traffic accident, damage was caused only to vehicles insured under the OSAGO agreement;
2. a traffic accident (hereinafter referred to as an accident) occurred as a result of the interaction (collision) of two vehicles (including vehicles with trailers to them).

Insurance payment for causing harm to the health of the victim is carried out directly to the injured person or persons who are representatives of the victim and whose authority to receive insurance payment is duly certified ( paragraph 5 of Art. 12 of Law No. 40-FZ).

According to paragraph 15 of Art. 12 of Law No. 40-FZ Compensation for damage caused to the vehicle of the victim can be made:

• by organizing and paying for the restoration repair of the damaged vehicle of the victim at the service station, which is selected by the victim in agreement with the insurer in accordance with Rules No. 431-P and with which the insurer has concluded an agreement (compensation for damage in kind);
• by issuing the amount of insurance payment to the victim (beneficiary) at the cash desk of the insurer or transferring the amount of insurance payment to the account of the victim (beneficiary) (cash or non-cash payment).

In the event that the insurer has concluded an agreement with a service station, the choice of the method of compensation for harm is carried out by the victim.

Budget accounting. According to the provisions Art. 41 BC RF,paragraph 4 of Art. 298 of the Civil Code of the Russian Federation, as well as in accordance with Appendix 1 to Federal Law No. 384-FZ of December 1, 2014 “On the federal budget for 2015 and for the planning period of 2016 and 2017” income received from compensation for damage in the event of insured events, when recipients of budgetary funds act (in particular, state-owned institutions), are subject to transfer to the relevant budget at the rate of 100%.

Thus, funds received by state institutions from insurance organizations within the framework of compulsory insurance of civil liability of vehicle owners are subject to transfer to the budget in a certain order.

At the same time, financial support for the performance of the functions of state-owned institutions related to the repair of damaged property or the acquisition of a new one, if repair of damaged property is impossible, should be carried out in the manner generally established for recipients of budgetary funds by bringing the appropriate limits of budgetary obligations (BBO) to the adoption and execution of the relevant spending obligations.

According to the principle of general (cumulative) coverage of budget expenditures, established Art. 35 BC RF, budget expenditures cannot be linked to certain budget revenues and sources of financing the budget deficit, unless otherwise provided by the law (decision) on the budget insofar as it relates, among other things, to certain types of non-tax revenues proposed for introduction (reflection in the budget) starting from the next financial year.

Considering the above norms, the Ministry of Finance in letters dated May 16, 2012 No. 02‑03‑09/1740, No. 02‑13‑06/4672 dated 07.11.2012 announces that, in accordance with the provisions Art. 217 BK RF it is possible to increase budgetary appropriations and LBO for the implementation of expenses to eliminate damage caused to state (municipal) property, which is under the right of operational management of the recipients of budgetary funds, when amounts are received by the budget from insurance organizations by amending the consolidated budget breakdown without amending the law (decision) about the budget.

The grounds for making changes to the consolidated budget list are the receipt in the budget of amounts on claims for compensation for damage caused to state (municipal) property, and an increase within the specified revenues of budget allocations for the performance of the functions of state institutions related to the elimination of the consequences of harm, caused to objects of state (municipal) property.

Based on Instructions No. 65n, income received from compensation for damage, in accordance with the legislation of the Russian Federation, including in the event of insured events, should be reflected according to article 140"Amounts of forced withdrawal" KOSGU.

According to clause 220 of Instruction No. 157n to account for settlements on the amounts of forced withdrawal, including in case of compensation for damage by virtue of the legislation of the Russian Federation, in the event of insured events, it is intended account 209 40 000"Calculations on the amounts of forced withdrawal".

With the use of this account, calculations on the amounts paid by the insurer as compensation for harm under the concluded OSAGO agreement will be reflected in budget accounting using the following accounting entries:

The state institution insured the official car under the OSAGO agreement. The car was damaged as a result of the accident. The driver of the institution was recognized as the injured party. On the basis of the insured event act, the insurance company made an insurance payment (the cost of restoring the car) in the amount of 50,000 rubles. The institution exercises separate powers to accrue and record payments to the budget.

In budget accounting, these transactions will be reflected as follows:

Tax accounting. When determining the object of taxation of organizations, income received from the sale of goods, works, services, property rights, determined in accordance with Art. 249 of the Tax Code of the Russian Federation, and non-operating income, determined in accordance with Art. 250 Tax Code of the Russian Federation.

Incomes that are not taken into account when determining the tax base for corporate income tax are established Art. 251 Tax Code of the Russian Federation. This list of income is closed.

The amounts of insurance compensation received by a state institution from an insurance organization under an OSAGO agreement are not named in the specified list, therefore, they are subject to accounting when determining the tax base for corporate income tax as part of non-operating income on the basis of paragraph 3 of Art. 250 Tax Code of the Russian Federation. This conclusion was made in Letter from the Ministry of Finance of the Russian Federation No. 03‑03‑06/4/59131 dated November 20, 2014. Similar explanations were given in letters of the Ministry of Finance of the Russian Federation dated October 31, 2014 No. 03‑03‑06/4/55221,No. 03‑03‑05/27903 dated July 17, 2013.

With regard to the taxation of the said amounts of VAT, Letter No. 03‑03‑05/27903 states the following: since the amounts of insurance compensation received by institutions from an insurance company upon the occurrence of an insured event are not amounts related to payment for goods (works, services) sold, such amounts are not included in the VAT tax base.

Summing up, the following main points can be distinguished:

• the insurer is not entitled to refuse to conclude an OSAGO contract or impose additional services on the insured institution in order to conclude it;
• OSAGO agreement is concluded for one year. The terms of agreements (contracts) concluded before the entry into force of regulations on changes in insurance rates for OSAGO remain in force. Changes in insurance rates during the term of the OSAGO agreement do not entail a change in the insurance premium paid by the insured according to the insurance rates in force at the time of payment;
• the amount of the insurance premium in budget accounting is referred to at the conclusion of the contract for deferred expenses, and then, in the manner established in the accounting policy of the institution, is written off to the current financial result;
• Funds received by state institutions from insurance organizations as compensation for damage under the OSAGO agreement are subject to transfer to the budget. In budget accounting, such funds are reflected using accounts 209 40 000"Calculations on the amounts of forced withdrawal";
• the amounts of insurance compensation received by a state institution from an insurance organization under an OSAGO agreement are included in the tax base for income tax as part of non-operating income.

Federal Law No. 223-FZ of July 21, 2014 “On Amendments to the Federal Law “On Compulsory Insurance of Civil Liability of Vehicle Owners” and Certain Legislative Acts of the Russian Federation”.

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.