KVR 244 transcript in the year. KVR: transcript

Article 290 Other expenses: decoding and selection of CWR

• Compliance with KOSGU and KVR

On the new rules for accounting for expenses of KOSGU (KEC)

At the beginning of 2018, changes to the Order of the Ministry of Finance of Russia dated July 1, 2013 came into force. No. 65n (as amended on June 22, 2018) “On approval of the Instructions on the procedure for application budget classification Russian Federation". In particular, some KOSGU (KEK) codes are detailed.

Let me remind you that KOSGU is a classification of sector operations government controlled. These codes separate the operations of public sector institutions by economic content.

As a rule, those who work in the Parus program know KOSGU under the same name or as level 5 analytics, but in 1C it is customary to use a different name - KEK (codes economic classification).

What does the new granularity mean for budgetary practice? accounting? – In accounting since January 1, 2018. Be sure to use new codes. And if in the reports for the 1st and 2nd quarters it was allowed to use “general” KOSGU, the 3rd quarter will need to be submitted with a transcript.

Among the KOSGU codes frequently used by state, budgetary and autonomous institutions, we can highlight 130, 180 and 290. This time we’ll talk about expenses,

Article 290 Other expenses and main sub-items

Most often, questions arise regarding KOSGU 290, and the difficulties have increased. Below is a table of correspondence between KVR and KOSGU

Examples of using KOSGU 290 and KVR 850

If the institution pays taxes, duties and fees, then KVR 851 is used only for property and land taxes, 852 for other taxes and fees, but the pollution fee environment, it is worth carrying out according to KVR 853 KOSGU 291.

Fines and penalties are paid according to KVR 253 KOSGU 292 only if we're talking about about payment to the budget. But the fine to the supplier for violating the terms of the contract should be carried out in accordance with KVR 853 and KOSGU 293. Please note that a separate account has appeared for the calculation of such fines - 30293.

Other expenses are now carried out according to KOSGU 296 (instead of 290) and KVR 244 or 853, depending on the situation. The account for accruals is 30296 (instead of 30291).

KOSGU in programs

Since changes in classification came into force on January 1, 2018, we recommend checking whether new detailed codes have been added to your program.

• Parus Dictionaries - Budget classification - General government sector transaction codes
• 1C ed. 1.0 Accounting - Chart of Accounts - Economic Classification Codes (ECC)
• 1C ed. 2.0 Regulatory and reference information - Budget classifiers- Economic Classification Codes (ECC)

Important! If the institution had balances as of January 1, 2018 on accounts that were replaced with new ones this year, it is necessary to replace the balances at the beginning of the year by creating the appropriate entries during the inter-reporting period - Letter of the Ministry of Finance of Russia N 02-06-07/49174, Letter of the Treasury of Russia N 07 -04-05/02-14766 dated 07/13/2018 "On the submission of reports."

Our specialists will help you clean up your balances as of January 1, 2018. Call!

First of all, let’s define: deciphering what KOSGU is in the budget sounds like this: classification of operations of the public administration sector. The numeric code allows you to accurately classify the transaction performed according to its content.

The determination of KOSGU in 2019 for budgetary institutions, as well as autonomous and state-owned ones, should be carried out in accordance with the new procedure. The rules are enshrined in Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). The new provisions apply from 01/01/2019.

There are the following budget classification groups:

• “100” - income, including profit;
• “200” - expenses;
• “300”—receipt of the NFA;
• “400” - retirement of the NFA;
• “500”—receipt of FA;
• “600”—FA retirement;
• “700”—increase in liabilities;
• “800”—reduction of liabilities.

Until January 2016, all operations of budgetary, government and autonomous institutions were classified according to KOSGU. Then this rule was canceled. Now in 18-20 categories of accounting accounts all institutions budgetary sphere are required to apply the CVR.

The full list of current codes is contained in the Appendix to the Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018).

KOSGU: application in work

The exclusion of the code from the KBK structure does not mean that the codes in the budget have become irrelevant. Codifiers still need to be used. For example, government institutions are required to plan and receive expenses exclusively in terms of classifiers of the public administration sector. It is impossible to prepare a budget list, estimates, as well as justification for budget allocations without the KOSGU codifier.

Abandonment budget reporting should be formed in terms of transaction codes of the general government sector. Eg, reporting forms as a report on financial results activities, 0503121 - for KU and 0503721 - BU. And also a cash flow statement: 0503123 - for CU and 0503723 - BU.

KOSGU in procurement

Planning of expenses of the organization of the public sector is also compiled in the context of OSGU codes. After drawing up the cost plan, the institution prepares a procurement plan and schedule for the corresponding financial period. These procurement documents are also prepared on the basis of the OSSU code classifiers.

Until 2016, decoding of schedules and procurement plans was compiled in the context of KOSGU. But at present, the old codifier has been replaced by new ciphers - KVR. It is a mistake to believe that now KOSGU are not involved in procurement activities. This is fundamentally wrong.

To plan any purchase, an institution needs to correctly determine the CWR and only then reflect the operation in planning documentation. But it is impossible to choose the correct KVR without first determining the KOSGU. This is the key principle of using codifiers and their direct relationship.

Transcript of KVR

Beginners may be unfamiliar with what CWR is in the budget. Special codifiers should be used in accounting and planning expenses of a public sector institution. The cipher is not used separately, since it is a structural part of the whole - the budget classification code.

If you are trying to figure out what is in the budget with the CWR, then here is the answer. The expense type code is a special numeric code that allows you to group homogeneous types of expense transactions according to their content for the purpose of management budget process in terms of spending funds, as well as control over its implementation in accordance with the current requirements of budget legislation.

From 01/01/2019 we work according to new rules! CVR for budgetary institutions in 2019 should be determined in accordance with Appendix No. 7 to Order of the Ministry of Finance of Russia dated 06/08/2018 No. 132n (as amended on 03/06/2019).

The legislation provides for the following grouping of codes:

Capital investments in state (municipal) property

Interbudgetary transfers

Providing subsidies to budgetary, autonomous institutions and other non-profit organizations

Service of state (municipal) debt

Other budget allocations

The procedure for determining KVR and KOSGU

Detailing each expenditure transaction of an economic entity in the budgetary sphere is the basis for budget planning and execution. Effective and transparent planning, ensuring the intended use of allocated funds and the reliability of financial statements.

To accurately link CVR and KOSGU, officials recommend using a table of correspondence between codes of types of expenses and classification of the public administration sector.

Example. Expense operation: car repair. KOSGU - Article 225 "". But the CVR depends on the type of repair. For the current one there will be 244 “Other procurement of goods, works and services to meet state (municipal) needs.” And for overhaul the solution to the issue will be KVR 243 “Purchase of goods, works, services for the purpose of major repairs of state (municipal) property.”

Separately, we will designate the new links between CVR and KOSGU for 2019 for budgetary institutions in the form of a table.

Compliance table between KVR and KOSGU for 2019 for procurement

The table includes only the KVR 200 group, which is most often used in procurement activities. The full version with all codes is attached in the file.

Download the full text of the KVR and KOSGU correspondence table for 2019

Plan differently for 2019

Specialists from the Ministry of Finance published Letter No. 02-05-11/56735 dated August 10, 2018, in which they provided explanations on how to apply the new VR codes in 2019. Now the list of codes has been supplemented with new types of expenses, some group names have been changed. Let's consider the changes in the CVR and KOSGU for 2019 for budgetary institutions in the form of a table.

Main mistakes in using CVR

Incorrectly defined type of expenses for operations of public sector institutions is recognized as inappropriate use budget funds. This violation is subject to significant fines and administrative penalties. Let's determine which violations occur most often and how to avoid them.

The list and rules for using types of expenses are the same for all budgets budget system. When distributing costs by type of expense, you must be guided by the table of correspondence between these codes and KOSGU codes. The same expenses can be reflected in accounting for both KVR 242 and KVR 244. We will look at how to determine the correct KVR and not make mistakes in the article.

Codes 242 and 244 belong to group 200, which is intended to reflect the costs of purchasing goods, works and services:

• KVR 242 - Procurement of goods and services in the field of information and communication technologies (ICT);
• KVR 244 - Other procurement of goods, works and services.

From 2019, when assigning expenses and income to KOSGU codes, follow the new Instruction 209n.

KVR 242: decoding in 2019 for budgetary institutions

According to CWR 242 “Purchase of goods, works, services in the field of information and communication technologies” the following are taken into account:

1. Expenses federal budget:
   • for the implementation of measures to create, taking into account trial operation, development, modernization, operation of state information systems and information and communication infrastructure;
   • on the use of ICT (hereinafter referred to as informatization activities).
2. Budget of a constituent entity of the Russian Federation, local budget for the implementation of informatization measures, in terms of regional (municipal) information systems and information and communication infrastructure. Provided that the financial authority of the constituent entity of the Russian Federation (municipal entity) has decided to use expense type 242.

Budget expenditures relate to the ICT sector on the basis of regulatory legal acts regulating relations in this area. Functions for development and implementation public policy and legal regulation in the field of ICT are within the competence of the Russian Ministry of Telecom and Mass Communications. Base - clause 1 of the Regulationsabout the Ministry of Communications and Mass Communications of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 2, 2008 No. 418.

Conditions for using expense type code 242:

• costs for CWR 242 are provided for in the Budget estimate;
• expenses are coordinated with the Informatization Plan, which is approved by the Ministry of Telecom and Mass Communications of Russia;
• The financial authority of a constituent entity of the Russian Federation (municipality) made a decision to apply CVR 242 (in case of receiving funds from the budget of a constituent entity of the Russian Federation).

The following are required to use KVR 242:

• Federal government agencies;
• Federal government agencies;
• Government bodies off-budget funds RF;
• recipients of funds from the budget of a constituent entity of the Russian Federation (local budget).

Note! It is important to use the correct CWR codes to avoid errors in accounting and reporting.

How to use KVR 242 and 244 correctly

The allocation of budget expenditures to the ICT sector is carried out on the basis of the provisions of regulatory legal acts regulating relations in this area. Most often, according to KVR 242 they reflect:

• communication services;
• ICT expenses;
• training employees in the development and use of ICT.
• services for connecting to external information resources;
• work on decommissioning information systems;
• cloud computing-based resource rental services;
• work to provide information resources and databases
• etc.

According to KVR 244, they most often reflect:

• telegrams;
• payment for postal services;
• delivery of special correspondence;
• payment for contracts for installation, operation and maintenance of systems not related to the ICT sector;
• forwarding (delivery) to recipients of social benefits;
• payment for the services of translators and experts;
• payment of remuneration to agents and consultants;
• payments to individuals of remuneration for official inventions, official utility models;
• mandatory payments and (or) contributions from premises owners apartment building for the purpose of payment for work, maintenance and repair services common property apartment building;
• training services;
• etc.

Example 1. The organization purchased an online cash register. Which CVR should reflect expenses?

Enter the costs of purchasing an online cash register according to KVR 242 if the institution simultaneously fulfills two conditions:

1. Uses KVR 242;
2. The costs of purchasing an online cash register are included in the informatization plan.

In other cases, use KVR 244.

In the accounting of the online cash register, reflect under article KOSGU 310 “Increase in the cost of fixed assets.”

Example 2. The institution purchased a photocopier

A photocopier is used to make a paper copy of a document. It is not associated with ICT components and is not involved in the collection, storage or distribution of electronic information. Therefore, spend expenses according to KVR 244.

In accounting, reflect under article KOSGU 310 “Increase in the value of fixed assets.”

220 and subarticles - Payment for work, services, including in terms of costs for the delivery (transfer) of pensions, benefits and other social payments to the population;

310 - Increase in the value of fixed assets;

320 - Increase in the value of intangible assets;

340 and subarticles - Increase in the cost of inventories.

352 - Increase in the value of non-exclusive rights to the results of intellectual activity with an indefinite useful life;

353 - Increase in the value of non-exclusive rights to the results of intellectual activity with a certain useful life.

In connection with the new procedure for applying KOSGU, the correspondence table between KVR and KOSGU has been updated.

• state examination of design documentation;
• payment for construction control services;
• security services;
• registration of a subscription;
• submitting advertisements to newspapers;
• Express delivery;
• payment for services of rating agencies;
• payment for renting premises on business trips;
• paid parking services;
• fee for inventory and certification of the organization’s property;
• cargo handling;
• recycling Attention solid waste;
• provision of services for the development of documentation for bidding;
• services of banks, credit organizations;
• notary;
• payment various courses for specialists;
• other.

The list of other works and services specified in subarticle 226 is open; the accountant must remember this when assigning certain expenses to the corresponding item and subitem.

Which kvr and kosgu to use for government procurement

• home
• Preparation for the tender

Attention

The concept of “KOSGU” First of all, let’s define what KOSGU is in the budget; the decoding of the abbreviation sounds like this: classification of operations of the public administration sector.

Important

This numeric code allows you to accurately classify the completed operation according to its content.

Info

IMPORTANT! The determination of KOSGU in 2018 for budgetary institutions, as well as autonomous and state-owned ones, should be carried out in accordance with Appendix No. 4 to Order of the Ministry of Finance of Russia dated 07/01/2013 No. 65n, as amended by Order of the Ministry of Finance of Russia dated 06/09/2017 No. 87n.

Expense item 226 transcript

Letters No. 02-05-11/52212) 521 “Subsidies, with the exception of subsidies for co-financing of capital investments in state (municipal) property” The description of types of expenses has been changed (clause.
1.4. Letters No. 02-05-11/52212) 523 “Consolidated subsidies” 634 “Other subsidies to non-profit organizations (except for state (municipal) institutions)” The description of the content of expenditure transactions has been changed (clause.
1.2

Letters No. 02-05-11/52212) 814 “Other subsidies to legal entities (except for non-profit organizations), individual entrepreneurs, individuals - producers of goods, works, services” 815 “Subsidies to legal entities for capital investments in facilities real estate» Added new element code of expense types.

Which CVR should state employees use when planning?

When maintaining accounting records according to KOSGU 226 budgetary institutions use the following expense transactions:

• installation of equipment;
• informing;
• printing services;
• medical services;
• provision of food;
• waste removal;
• organization of tenders;
• services as part of modernization;
• other services.

A typical mistake of most financiers is to assign transport costs to this subgroup.
Therefore, it is advisable to note that they belong to the 225 subgroup.

Correspondence between kvr and kosgu for 2018

• 340 - Increase in the cost of inventories.

KVR 244 corresponds to the following articles (subarticles) of KOSGU:

• 221 - Communication services;
• 222 - Transport services;
• 223 - Utilities;
• 224 - Rent for the use of property;
• 225 - Works, services for property maintenance;
• 226 - Other works, services;
• 290 - Other expenses;
• 310 - Increase in the value of fixed assets;
• 320 - Increase in the value of intangible assets;
• 340 - Increase in the cost of inventories;
• 530 - Increase in the value of shares and other forms of participation in capital.

Especially for readers of our blog, we have compiled a convenient cheat sheet that will make it more convenient to work with KVR 242 and 244.

Documentation

How to determine the correct CVR for such expenses and not make a mistake? Recipients of federal budget funds use code 242 to pay for ICT expenses.
For recipients of funds regional budget KVR 242 will be useful if the financial authority of a constituent entity of the Russian Federation has approved a decision to use this code.
Recipients of local budget funds apply CVR 242 by decision of the financial authority of the municipality.

Finally, budget and autonomous institutions do not use KVR 242 at all.

Compliance of KVR 242 and 244 with KOSGU codes When allocating the costs of the institution, do not forget about the compliance of KVR and KOSGU codes.

Free legal consultations Article 226 KOSGU: transcript Contents:

• List of works covered by Article 226 ⇩
• List of services included in accounting government institutions on the two hundred and twenty-sixth KOSGU ⇩
• Other works and services ⇩
• Ask a lawyer a question free consultation v

KOSGU is a system of operations that take place during the exercise of powers in budgetary organizations, in direct connection with their economic direction. Budget classification codes are used in practice in the formation and functioning of budget relations and conducting business transactions municipal, budgetary, government and autonomous organizations. These include junior preschool institutions, schools, institutes, social service centers, departments of labor and social development.

Letters No. 02-05-11/52212 Download Main errors in the application of CVR An incorrectly defined type of expense for the operations of public sector institutions is recognized as misuse of budget funds.

Behind this violation significant fines and administrative penalties are provided. Let's determine which violations occur most often and how to avoid them. Error Fine, punishment How to avoid The applied linkage KVR-KOSGU is not provided for by the current legislation Art. 15.14 Code of Administrative Offenses of the Russian Federation:

• fine for an official (20,000–50,000 rubles) or disqualification (1-3 years);
• fine for a legal entity - 5-25% of the amount of funds spent for other purposes

If an institution is planning an operation that is not in the current Order No. 65n, write a letter to the Ministry of Finance demanding clarification.

244 budget expenditure item decoding 2018

For example, payment for postal services, delivery of special correspondence. What expenses relate to the ICT sector? Costs of information and communication technologies are expressed in in cash actual costs associated with:

• procurement of computer equipment and software;
• payment for communication services, training of employees in the development and use of ICT;
• payment for the services of third-party organizations and specialists.

If an institution develops software on its own for own needs,development costs can also be attributed to ICT.
Note that current and capital costs should be taken into account.

How to use KVR 242 and 244 correctly? The same expenses in the field of information and communication technologies can be reflected in accounting for both KVR 242 and KVR 244.

244 budget expenditure item decoding 2016

Individual entrepreneurs or other organizations (except NPOs), paid from the funds of BU and AU815 “Subsidies for legal entities for capital investments in real estate” A new type of expense includes subsidies for capital investments in objects capital construction or the acquisition of real estate, transferred at the expense of the corresponding budget of the RF BS, in favor of legal entities, authorized capital which are 100% owned by the federation, subject or municipality 523 “Consolidated subsidies” The classification of subsidies provided to the relevant budgets of the RF BS for the implementation of activities on capital investments to state-owned facilities or other events How to apply CWR in planning In addition to implementation cash transactions and the formation of financial statements, CWR are mandatory for use in the planning of government organizations.

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Decoding and application of KVR 242 and 244 for government institutions next year

IN government institutions Quite often questions arise regarding the attribution of various cash expenses to the field of information and communication technologies. Such expenses are paid at the expense of KVR 242 or KVR 244. In order to correctly classify expenses, you need to know the features of KVR 242 and 244, as well as the procedure for assigning expenses to these categories.

Does the budgetary institution apply CVR 242 and 244. What is it?

Instruction No. 65n, approved by order of the Ministry of Finance of the Russian Federation dated July 1, 2013, defines KVR 242 and KVR 244.

KVR 242

Explanation of KVR 242 - “Purchase of goods, works, services in the field of information and communication technologies.” According to the law, this type of expenses includes cash from the federal budget, which were spent on organizing and carrying out activities to create, verify, improve and use government information systems, as well as elements of information and communication infrastructures. In addition, CVR 242 includes expenses allocated by the federal government agencies for the operation of information and communication equipment.

KVR 244

KVR 244 “Other procurement of goods, works and services.” This category of expenses includes the purchase not only of various goods, but also of all necessary work and services for the creation, maintenance and operation of information and communication technologies, which are intended for operation by municipal organizations and institutions for managing territorial non-budgetary state funds.

What expenses are related to ICT?

In Art. 2 Federal Law dated July 27, 2006 No. 149-FZ states that information technology may be called processes, methods of searching and collecting, processing, storing, and distributing information. Therefore, Directive No. 65n states that the ICT sector includes expenses required for the acquisition of goods and services to maintain the high-quality functioning of information and communication technologies used for collecting, processing, storing and distributing information.

How to use KVR 242 and 244 correctly?

CVR 242 can only be used by recipients of funds from the federal budget and other recipients of budget money if the relevant financial authority has decided to use this element of types of expenditure. It should be noted that autonomous, like budgetary institutions, are deprived of the right to apply CVR 242.

Conditions for using expense type code 242

It is necessary to use this expense type code “Purchase of goods, works, services in the field of information and communication technologies” if all costs are provided for by the institution’s informatization program and are confirmed relevant acts and orders.

Conditions for using expense type code 244

The application of VKR 244 “Other procurement of goods, works and services” occurs when expenses are incurred to meet the needs of state (municipal) organizations, which are carried out unscheduled and are necessary directly to maintain and improve the functioning of an already established information and communication infrastructure.

Who is required to apply KVR 242?

According to current legislation, code KVR 242 should be applied:

1. Management bodies of off-budget state funds;
2. Federal government agencies;
3. Federal government agencies;
4. Organizations receiving funds from the local budget.

Who is required to apply KVR 244?

The same organizations that are users of code 242 must use the KVR code 244 in their work.

Features of KVR 242 and 244 users

Users of KVT 244 are the same as those of KVT 242. But expense type code 244 is applied if ICT maintenance costs are not provided for under the informatization plan.

Compliance of KVR 242 and 244 with KOSGU codes

When distributing an institution’s expenses by type, it is necessary to check the results with the table of correspondence between these codes and KOSGU codes. KVR codes 242 and 244 correspond to several KOSGU codes:

1. 225 – works, services for property maintenance;
2. 226 – other works, services;
3. 290 – other expenses;
4. 310 – increase in the value of fixed assets.

Certification of allocated premises according to KVR 244

If a government agency has signed an agreement to certify designated premises that are intended for discussing restricted information, whether they comply with the standards for the security of speech information. This procedure is regular and takes place under code 226 KOSGU “Other work, services”, and therefore refers to services in the field of information technology.

All funds from the federal budget spent on certification are included in CWR 242 “Purchase of goods, works, services in the field of information and communication technologies.” This occurs on the basis of relevant regulations. If this event is not provided for by the institution’s informatization program, then the costs should be attributed to type KVR 244.

Personal experience of using KVR - examples

It is much easier to understand the features of using CVR on personal experience. There are different examples, let’s look at one of them - if you need to purchase a video camera or a camera, then the question may arise as to whether it should be classified as KVR 242 or 244?

In this situation, it is necessary to be guided by the Instructions on the procedure for applying the budget classification of the Russian Federation, which were adopted by the Ministry of Finance on July 1, 2013, by order No. 65n. According to this document, the purchase of photographic and video equipment in government agencies is subject to Article 310 “Increase in the cost of fixed assets”, therefore expenses are assigned to group 244 “Other purchase of goods, works and services to meet municipal needs.” After all this technique is one of the elements of information and communication infrastructure.

However, it should be clarified that this decision is not the opinion of an expert, therefore, in order to correctly classify expenses, it is better to consult with a person competent in such matters.