Form 387 budget reporting sample. General principles for filling out forms

The procedure for filling out the form 0503387 "Reference table for the report on the execution of the consolidated budget of the subject Russian Federation"(in the skif-terminal checkpoint - f.487).

The reference table is formed monthly on the 1st day of each month.

Planned indicators are reflected in column 10 - "budgets of urban districts" and column 11 - including federal budget funds.

Expenses are reflected in column 22 - “executed budgets of urban districts”, and column 23 - “including federal budget funds”.

Line 00232 is not filled.

2. Line code 00270 “Expenses for the maintenance of local governments aimed at fulfilling the powers of the Russian Federation” - reflects the costs associated with the administration of the delegated powers of the Russian Federation (KCSR 5210000).

Filling lines is similar to lines.

3. The line code 02500 reflects the costs of supporting the road sector with the allocation, including the costs reflected in line 02510.02520 and 02521 (in terms of the road sector). Line code 02510 includes expenses by codes 02511,02512,02513,02514,02515.

4. Code 02800 reflects the total amount of expenses for housing support (KFKR 0501)

5. The line code 02900 reflects the costs of providing measures for the overhaul of many apartment buildings and the resettlement of citizens from an emergency housing stock with the allocation of expenses at the expense of the Housing and Utilities Reform Assistance Fund under the line code 02910 (including 02911.02912.02913. 02924).

6. The line code 03000 reflects the total amount of expenses for supporting public utilities (KFKR 0502), with the allocation under codes 03001,03002,03003,03004, respectively, of expenses for compensating for shortfalls in income to organizations.

7. The line code 03100 reflects the costs of landscaping (KFKR 0503).

8. Line code 03800 reflects budget expenditures for activities in the field of education, with allocation only in part of the sum of indicators for line codes 03801,03802,03803,03810.

9. Line code 04200 reflects budget expenditures related to the rehabilitation of children.

10. Under line code 04400, expenses are reflected only in part of the amount of the indicator under line code 04401 - acquisition of library book collections.

11. Line code 06100 reflects social security expenditures according to CESR 260, for all subsections of the classification of budget expenditures.

12. The cost of providing housing for all categories is reflected in line codes 06600, 07800, 09000.09300,

13. Line code 07000 reflects the costs of implementing social support measures certain categories citizens. According to this code, indicators are summarized by line codes.

14. The line code 08200 reflects the expenses for the maintenance of the child in the family of the guardian and the foster family, as well as the remuneration of the foster parent with the allocation of line codes 08201,08202,08203, respectively.

15. The line code 10100 reflects the total amount of expenses for the implementation of regional and municipal programs (KTSSR 7 5220000), with the allocation of indicators for line codes 10101,10102.

16. The line code 10110 reflects the costs of the energy saving program (КЦСР 7950030).

17. Line code 10200 reflects the volume budget investments in capital construction projects that were not put into operation on time
.

18. Under line code 12100, expenses (for all subsections of the classification of expenses) for the maintenance of property (KOSGU 225) are reflected, with the allocation, among other things, of indicators for line codes 12101, 12102.

19. Under line code 12200, expenses for other works, services (KOSGU 226) are reflected for all subsections of the classification of expenses, with highlighting, among other things, indicators for line codes.

20. The line code 12300 reflects other expenses (KOSGU 290) for all subsections of the classification of expenses, with a selection, including indicators for line codes.

21. Line code 1300 is reflected in total amount subsidies to pay wages employees of budgetary and autonomous institutions: by line codes 13100,13200,13300,13400,13500 - the cost of paying wages to employees of institutions in the relevant areas. Under the line code 13600 - the cost of paying wages to employees of institutions in other areas.

By line codes 13101,13201,13301,13401,13501,13601 for budgetary institutions; according to line codes 13102,13202,13302,13402,13502,13602 for autonomous institutions.

22. Line code 14000 reflects expenses from subsidies for accruals on wage payments by employees of budgetary and autonomous institutions.

Filling by line codes is similar to Line codes.

23. The line code 23000 reflects the costs of paying wages to employees of institutions from all sources of funding.

25. The line code 24000 reflects the costs of accruals for wage payments from all sources of financing.

V annual accounts budget and autonomous institutions submit a Report on obligations f. 0503738. We will reveal all the difficulties of filling out the report in the OKUD form 0503738. Please note that the form of the report has changed, download new form in the article.

As part of financial statements budgetary and autonomous institutions, as well as their separate divisions, submit a Report on the obligations of the institution (f. 0503738). This form reflects information on obligations accepted and fulfilled as of the reporting date ( monetary obligations Oh).

New form and rules for filling out 0503738 in 2019

The new report form 0503738 was approved by order of the Ministry of Finance dated November 30, 2018 No. 243n on changes to Instruction 33n.

Changes in the procedure for compiling the report: clarified the rules for filling out column 5 “Obligations assumed”, since 2019 it reflects the obligations assumed, which passed not only using competitive procurement methods, but also when purchasing from a single supplier, if a notice of such a purchase was placed in the EIS .

When to submit a report (f. 0503738)

Submit a report (f. 0503738) quarterly, except for the reporting for the 1st quarter, that is, a report on the institution's obligations as of April 1. Please note that the founder or financial authority has the right to set other reporting dates (clause 46 of Instruction No. 33n).

Generate a report (f. 0503738) separately for all KFOs, except for KFO 3 "Funds in temporary disposal."

Reporting Handbook: 33 Samples and 37 Completion Guidelines

Sample form filling 0503738

Instructions for filling out the form 0503738

The report on the obligations of the institution (f. 0503738) consists of three sections:

1. Obligations of the current (reporting) financial year on expenses.
2. Obligations of the current (reporting) financial year for the payment of sources of financing the institution's deficit.
3. Commitments financial years following the current (reporting) financial year.

In column 1, reflect the names of indicators - expenses (payments) of the institution within the framework of the relevant obligations.

Column 2 is the line codes:

• 200 for expenditure commitments;
• 510 - for payment obligations;
• 900 - for obligations of the following years (including line 910 - obligations for expenses, line 920 - obligations for payments);
• 999 - for the total indicator.

In column 3, indicate the code for the type of expenses (payments) for which reporting period the institution assumed or fulfilled obligations.

In column 4, reflect the annual volumes of the planned (forecast) appointments approved in the FCD plan for expenses (payments), taking into account the changes made as of the reporting date. Form the indicators based on the data on the relevant accounts analytical accounting accounts 0 504 10 000 (0 504 10 200, 0 504 10 300, 0 504 10 500, 0 504 10 800).

In columns 5–9, reflect the volume of accepted, accepted obligations (including under contracts concluded as a result of competitive procurement methods), as well as fulfilled obligations (monetary obligations).

In columns 10–11, reflect the volume of obligations assumed (monetary obligations) not fulfilled as of the reporting date, including distributing:

• liabilities of the current (reporting) financial year - in sections 1 and 2 of the report;
• liabilities of financial years following the current (reporting) year - in section 3 of the report.

Indicators of unfulfilled obligations are formed:

• in column 10 as the difference between columns 6 and columns 9;
• in column 11 as the difference between columns 8 and columns 9.

Sections 1 and 2

In sections 1 and 2, reflect the obligations current year. When filling out the sections of the sections, consider five features.

1. In column 5, indicate the credit balance on the analytical accounts of account 502 17.
2. In column 6, reflect the credit turnover on the relevant accounts of account 502 11.
3. In column 7, indicate the turnover between the debit of the analytical accounts of account 502 17 and the credit of the accounts of account 502 11.
4. In column 8, indicate the credit balance for the relevant accounts of account 502 12.
5. In column 9, reflect the following analytical information on the fulfilled monetary obligations:
   • indicators off-balance sheet accounts 18, opened to accounts 201 00, excluding payments in the form of collateral, including payments as security for the performance of a contract, applications for participation in auctions, etc.;
   • indicators of fulfillment of monetary obligations by non-cash transactions.

Please note that column 9 of the report (f. 0503738) does not reflect return rates accounts receivable previous years (recovery of cash expenses of previous years).

Section 3

Section 3 is generated for authorization accounts that have such analytical codes, depending on the financial period:

• 20 “Validation for the first year following the current (next financial year)”;
• 30 “Validation for the second year following the current one (the first year following the next one)”;
• 40 "Validation for the second year following the next one";
• 90 "Sanctioning for other consecutive years (outside the planning period)".

Do not fill in columns 3 and 9. And on line 911, fill in only columns 6 and 10. They will be equal. Indicate in them the amount of balances on accounts 502 99.

In the remaining lines, form the indicators of columns 5–8 for future periods in the same order as the similar columns of sections 1 and 2 for the current (reporting) year.

Control ratios of forms 0503738 and 0503769

When you fill out the report (f. 0503738), check it against control ratios. To do this, compare the final indicator of column 11 of the report (f. 0503738) with the indicators accounts payable for expenses on accounts 0 302 00 000, 0 303 00 000 and 0 304 00 000 information (f. 0503769). The amount of unfulfilled monetary obligations in line 999 of column 11 (f. 0503738) must be equal to the total amount of accounts payable for expenses in column 9 (f. 0503769) minus the amount of lines for accounts 0 205 00 000 and 0 209 00 000.

Control ratios for reporting in the latest edition

If during the check you find discrepancies between the indicators, explain them in the Explanatory Note (f. 0503760).

software package

"Svod - Smart"

Subsystems "Budget-KS"

Instruction

FORMATION OF MONTHLY REPORTS ON THE EXECUTION OF THE BUDGET OF THE SUBJECT OF THE RUSSIAN FEDERATION IN THE SOFTWARE COMPLEX "SVOD-SMART »

1 Composition of monthly reporting 3

2 Working with reporting forms 4

1Composition of monthly reporting

As part of the monthly reporting on the execution of the consolidated budget of a constituent entity of the Russian Federation and the budget of the territorial state extra-budgetary fund of financial bodies of the constituent entities of the Russian Federation, the following reporting forms are submitted to the Federal Treasury:

Report on the execution of the consolidated budget of the constituent entity of the Russian Federation and the budget of the territorial state extra-budgetary fund (f. 0503317);

Help on consolidated settlements (f.0503125);

Reference table to the report on the execution of the consolidated budget of the constituent entity of the Russian Federation (0503387).

The Svod-KS program provides for the following monthly reporting forms:

2Working with reporting forms

The mode is intended for viewing and generating reports, obtaining summary forms for any reporting period (day, week, month, quarter, year). The mode is accessed

Navigator SVOD-SMART Working with reporting

In this mode, a tree of budgets and organizations is presented on the left, in the right part of the window - reports of the selected node in the tree in accordance with the selected period.

Rice. 1 Working with reporting

2.1Filling out reporting forms

2.1.1 General principles for filling out forms

In the period filter, select the year and month for which the report is generated.

In the tree of budgets and organizations, select the organization for which reporting is prepared. Open organization with two clicks

Rice. 2 Working with reporting

Rice. 3 Form type selection window

In the selected form in the "Details" tab, the fields are automatically entered "Code", "Date", "Reporting form"(depending on the selected report form) , same way "Budget Type", "Organization" and" Year".

Rice. 4 Details window

2.1.2 Filling out Form 0503117М Report on budget execution (monthly)

Rice. 5 Window for selecting an income code from the directory

We select the value we need in it. To search for the desired code value on the directory page, we search in three ways: 1) visual - by going to the next pages of the directory.

Rice. 6 Move to the next page of the manual

2) search with "filter" button

Rice. 7 Filter button

In this case, it will come out, in a window in which you can enter part of the code or part of the name.

Rice. 8 Filter window

Rice. 9 Filter

3) after "Search" enter the code or part of the code, press the button

Rice. 10 Search field

Having found the code in any of the three ways, mark it with a checkbox and click on the button.

Columns 1 and 2 will be filled in automatically after our choice of income code.

In the same way, we fill in the value of the ADM field.

We put down the amounts in 4, 5 columns. Then add the following line and do the same and. etc.

Total rows can be omitted, as they will be generated when calculating the totals using the button .

Rice. 11 Filling in the table "Income"

You can also fill in the table using the "Report Skeleton" button, and all rows will be filled in as a whole. In this case, the resulting cells will be colored green. After entering your data, zero lines must be deleted. This can be done by clicking the "Report Skeleton" button again. If any deleted rows containing zeros need to be returned, then this can be done by clicking the "Report Skeleton" button again, and only the missing rows will be added.

Rice. 12 Filling out a table using the "report skeleton"

The tables "Expenses" and "Sources of financing" are filled in the same way. Only instead of the “Income Code” in the “Expenses” tab, select “RZPR”, “CSR”, “EKR”; in the "Sources of deficit financing" tab "Income code for CIFF and CIFnF", respectively. Then save the form and click on "Calculate totals". We will calculate the final lines. We also check the form using the "Check CS" button.

2.1.3 Filling out Form 0503125M Help on consolidated settlements (monthly).

2.1.4 Filling out Form 0503387 Reference table to the report on the execution of the consolidated budget of the constituent entity of the Russian Federation

The form is created in a standard way (clause 2.1.1). The "Requisites" tab is filled in automatically. In the "Table" tab, columns 1 "Indicator names", 2 "Line code", 3 "Expense code by classification of budget expenditures" are already filled in. We need to put down the relevant data on these items. Only cells colored in white are filled. Cells in green are totals and are filled in automatically when the totals are calculated. Gray cells are not available for filling.

Rice. 13 Tab "Table" 0503387 form

2.1.5 Filling in the Form 0503127М Report on budget execution (administrator/recipient).

The form is filled out in the same way as 0503117M.

2.2Create a summary report

After filling in the reports and checking them for the entire branch of the tree, we proceed to the set of reporting forms.

2.2.1 General principles for creating a summary report

Rice. 14 Summary form selection window

At the end of the summary, a protocol window will appear on the screen, which will indicate the successful formation of the summary, or a warning about the absence of the original reporting forms.

Rice. 15 Protocol for the calculation of the code

We calculate the results.