Legislative base of the Russian Federation. Differences between the charts of accounts of budgetary, autonomous and state-owned institutions Chart of accounts according to instructions 183n

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Debit 2,210 13,560 Credit 2,210 12,660 - the amount of VAT deductible on advances transferred on account of future deliveries of goods, performance of work, provision of services (clause 112 of Instruction No. 174n, clause 115 of Instruction No. 183n) was set off.

Under subarticle 174 of KOSGU, the financial result is reflected from the reduction (write-off) of the amount of accrued income in accordance with the law. For example, the Decree of the Government of the Russian Federation dated 14.03.2016 No. 190 in 2016, customers were allowed to write off accrued penalties (fines, penalties) if certain conditions were met.

To reflect cash receipts and disposals, subarticle 174 of KOSGU does not apply. In other words, code 174 is used only to determine the financial result from these operations in order to accounting:

Debit X 401 10 174 Credit X 205 XX 660, X 209 XX 660 - the amount of accrued income (including monetary penalties - fines, penalties, forfeits) was reduced when making a decision in accordance with the law (clause 152 of Instruction No. 174n, 180 of Instruction No. 183n). The exception is the write-off of uncollectible debt.

In the Report on the financial results of the institution (f. 0503721), data on account 0 401 10 174 are not shown separately. At the same time, they form the final result on line 090 (clause 53 of Instruction No. 33n in new edition).

To align with the Unified Chart of Accounts, approved. by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, the charts of accounts for accounting of budgetary and autonomous institutions were supplemented with off-balance accounts 40 "Assets in management companies" (read about the changes made to Instruction No. 157n).

They are summarized in the table.

On January 1, 2017, clause 21.1 of Instruction No. 157n came into force, according to which the account number of the chart of accounts of budgetary, autonomous institutions in categories 1 - 4 includes the section code, subsection code of budget expenditures. This rule applies to all accounts.

Thus, from 01/01/2017, in digits 1 - 4 of account numbers 101 00, 102 00, 103 00, 104 00, 105 00, codes of the section, subsection of the classification of budget expenditures are indicated, and in digits 5 - 17 - zeros. This is true for both non-financial assets, which were on the balance sheet before January 1, 2017, and for applicants in the current year.

For getting additional information the institution has the right to indicate in categories 1 - 17 account numbers, in which instructions No. 174n and 183n provide for zeros, codes budget classification. The decision on the need for analytical accounting is made by the financial body, founder, institution. The procedure for applying additional codes is fixed in the accounting policy.

fixed assets

In the event of a dismantling or partial liquidation of a fixed asset, its value is debited from accounting - in digits 24 - 26 of the account number of the analytical accounting of account 0 101 00 000, code 410 of KOSGU is indicated (clause 12 of Instruction No. 174n in the new edition):

Depreciation, previously accrued on dismantled property, is distributed among the newly accepted for accounting objects. The decision on such distribution is made by the commission on receipt and disposal of assets. The distribution method is set in the accounting policy.

When accounting for the movement of fixed assets between groups and (or) types of property in an institution in discharges 24 - 26 of the account number of the analytical accounting account 0 101 00 000 for debit and credit, code 310 KOSGU is indicated. In instructions No. 174n, 183n, such a clarification was not made, but it is contained in clause 7 of Instruction No. 162n.

The movement must be due to changes in the characteristics of the object. Examples are the transfer of premises from residential to non-residential by decision of the authorized government body, the transfer of an object from especially valuable to other movable property, or vice versa.

Correspondence accounts in this case look like this:

Please note that the correspondence given is not intended to correct errors made earlier in accounting, for example, when property was classified as inventory, but according to its criteria is a fixed asset.

Non-produced assets

Amounts owed to compensate for expenses incurred by a budgetary institution in connection with the implementation of the requirements established by law are reflected in the debit of account 0 209 30 000 "Calculations for cost compensation" and the credit of account 0 401 10 130 "Income from the provision of paid services".

Please note that, according to Appendix 2 to Instruction No. 162n in the new edition, in categories 1 - 17 of the account number 0 209 30 000, it is now allowed to indicate the KRB code, obviously, in the case of compensation for the institution's expenses.

Financial results

When accounting for subsidies, institutions can also use the explanations given in the letter of the Ministry of Finance of Russia dated 04/05/2013 No. 02-06-07 / 11164 (in part that does not contradict current editions instructions).

Cost Authorization

Financial statements

• in the event that the return of income from previous years exceeds the amount of income received in the reporting fiscal year(taking into account their returns), reflected on account 17, the indicators on line 171 are reflected with a minus sign;
• data on account 18 (line 180) are shown in the context of total amounts of income in terms of disposals for the return of balances of subsidies (grants) of previous years (line 181), expenses (taking into account the return of expenses of the current year) and payments by sources of financing the deficit of the institution's funds ( lines 182, 183). Negative values ​​on account 18 are not allowed.

In addition, the Reference in the Balance sheet was supplemented with line 300 to reflect data on off-balance account 40.

). In column 1, section 1 indicates the numbers of the corresponding analytical accounts reflecting the indicators of settlements (debts - receivable or payable) in terms of balances at the beginning, end of the reporting period and (or) at the end of the same period of the last financial year and (or) turnover on increasing (decreasing) debts generated in the reporting period.

Accounts receivable and payable, which is listed on the accounts of budget accounting, is reflected in the Information (f. 0503769) according to the following rules:

If, according to the calculations, the indicators in columns 2 - 14 were not formed (they have a zero value), column 1 is not filled in.

Section 3 "Analytical information on the movement of overdue receivables, accounts payable" Information (f. 0503769) is excluded.

Order of the Ministry of Finance of the Russian Federation of December 23, 2010 N 183n
"On Approval of the Chart of Accounts for Accounting of Autonomous Institutions and Instructions for its Application"

With changes and additions from:

2. Approve the Instructions for the application of the Chart of Accounts for accounting of autonomous institutions in accordance with Appendix No. 2 to this order.

The provisions of the Instruction regarding primary accounting documents are applied in accordance with accounting policy subject of accounting and the provisions of the order of the Ministry of Finance of the Russian Federation dated March 30, 2015 N 52n "On approval of the forms of primary accounting documents and accounting registers used by public authorities ( government bodies), bodies of local self-government, state authorities off-budget funds, state (municipal) institutions, and Guidelines on their application" (registered with the Ministry of Justice of the Russian Federation on June 2, 2015, registration number 37519; official Internet portal of legal information http://www.pravo.gov.ru, June 8, 2015).

3. This order is applied in the formation accounting policy state (municipal) autonomous institution, starting from 2011.

Registration N 19713

A separate chart of accounts for the accounting of autonomous institutions and instructions for its use have been approved. The latter establishes a unified procedure for the reflection of assets, liabilities and facts by these organizations economic activity in plan accounts.

Business transactions depending on their economic content are reflected in the accounts of the work plan approved by the institution as part of the formation of accounting policies. It contains analytical codes for the type of accounting object, codes for the type of receipts (income), disposals (expenses, expenses) - 24-26 digits of the account number, corresponding to the data structure fixed by the financial and economic activity plan of the institution.

It is allowed to enter additional analytical codes of accounts that ensure the formation of the necessary information in accounting, as well as to determine, in agreement with the founder, the missing correspondence of accounts.

The order has been applied in the formation of the accounting policy of an autonomous institution since 2011.

Order of the Ministry of Finance of the Russian Federation of December 23, 2010 N 183n "On Approval of the Chart of Accounts for Accounting of Autonomous Institutions and Instructions for its Application"

Registration N 19713

This order is applied in the formation of the accounting policy of the state (municipal) autonomous institution, starting from 2011.

This document has been modified by the following documents:

The changes come into force on February 10, 2019 and are applied in the formation of accounting policies and accounting indicators starting from 2019.

In general, the chart of accounts of budgetary accounting, the charts of accounts of accounting of budgetary and autonomous institutions are very similar. Differences between instructions No. 174n dated 12/16/2010 "On approval of the chart of accounts for accounting of budgetary institutions and instructions for its application" and No. 183n dated 12/23/2010 "On approval of the chart of accounts for accounting of autonomous institutions and instructions for its application" can be called minimal.

Generally budget accounting chart of accounts, the charts of accounts of budgetary and autonomous institutions are very similar. Differences between instructions No. 174n dated 12/16/2010 "On approval of the chart of accounts for accounting of budgetary institutions and instructions for its application" and No. 183n dated 12/23/2010 "On approval of the chart of accounts for accounting of autonomous institutions and instructions for its application" can be called minimal.

Compared to the previous Instruction No. 148n (Order No. 148n of the Ministry of Finance of Russia dated 03.11.2011 "On the procedure for putting into effect the order of the Ministry of Finance of the Russian Federation No. 117n dated 09.22.2011") in Instruction No. 162n (Order No. 162n "On approval of the chart of accounts of budgetary accounting and instructions for its application"), 174n, 183n, accounting entries for writing off overdue debts were added. They do not contain anything fundamentally new, their absence in Instruction No. 148n can only be explained by an oversight. At the same time, in Instruction No. 162n, accounting entries for writing off debt are not given for all types of debt. The full correspondence of accounts is contained only in the last two instructions No. 174n and No. 183n:

The main differences between the charts of accounts and instructions for their use are due to the following features of the activities of state (municipal) institutions:

By field of activity. In the charts of accounts of accounting of budgetary and autonomous institutions, there are no accounting accounts used by financial bodies and treasury bodies, as well as accounts for accounting for property of the treasury; there are no income accounts for codes 110 KOSGU, 151 KOSGU, 160 KOSGU (within account groups 205 00, 401 10) and expense accounts for codes 251 KOSGU, 261 KOSGU (within groups of accounts 206 00, 302 00, 401 20 ).

By means of financial support. For budgetary and autonomous institutions, there are no accounts in the charts of accounts for accounting for settlements with the financial authority for budget receipts (210 02, 210 04) and for payments from the budget (304 05), as well as accounts for accounting for budget appropriations (503 00) and limits budget commitments(501 00), provided for state institutions.

Public institutions do not have accounts 507 00 "Approved amount of financial security" and 508 00 "Received financial security" in the Chart of Accounts for budgetary accounting, provided for budgetary and autonomous institutions. For budgetary and autonomous institutions, account 504 00 "Estimated (planned) appointments" is provided for reflecting estimated appointments not only for expenses (as for public ones), but also for income. Estimated assignments for income are reflected in the credit of account 504 00 and the debit of account 507 00.

For budgetary and autonomous institutions, the use of account 304 06 "Settlements with other creditors" is provided, including for the purpose of reflecting the temporary use of funds from one source of financial security to pay obligations assumed from another source, and the subsequent recovery of the funds used.

The right to dispose of property. For budgetary and autonomous institutions, the charts of accounts provide for the allocation of especially valuable movable property (analytical group 20 of the synthetic account of the accounting object of the Unified Chart of Accounts), including as part of inventories. For state-owned institutions, the Chart of Accounts of Budgetary Accounting provides for only other movable property (analytical group 30 of the synthetic account of the accounting object of the Unified Chart of Accounts).

Relations with founders. In the charts of accounts of budgetary and autonomous institutions, account 210 06 "Settlements with the founder" is provided. In particular, in clause 116 of Instruction No. 174n and clause 119 of Instruction No. 183n, accounting entries are given when fixed assets and intangible assets are received by the operational management of the institution and returned to the founder upon termination of operational management in correspondence with account 210 06.

In accordance with the provisions of clause 238 of Order No. 157n of the Ministry of Finance of Russia dated 01.12.2010 "On approval of a unified chart of accounts for public authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal ) institutions and instructions for its use" (hereinafter - Instructions No. 157n) and based on the peculiarities of the legal status of state institutions, they should not have any settlements with the founder. Account 210 06 is not mentioned in Instruction No. 162n. Nevertheless, apparently due to an oversight, account 210 06 is indicated in the Chart of Accounts for Budget Accounting, as well as in the table of correspondence between the accounts of the Chart of Accounts for Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n, the Chart of Accounts for Budget Accounting, approved by order of the Ministry of Finance of Russia dated 06.12.2010 No. 162n "On Approval of the Chart of Accounts for Budgetary Accounting and Instructions for its Application", completed by letter of the Ministry of Finance of Russia dated 29.12.2010 No. 02-06-07/5396.

On the disposal of funds. The plan of accounts of budgetary institutions, unlike autonomous ones, does not provide for the use of accounts 0 201 21 000 “Cash of an institution on accounts with a credit institution”, 0 201 22 000 “Cash of an institution placed on deposits with a credit institution”.

For limited use by autonomous institutions of KOSGU. The Chart of Accounts for Autonomous Institutions does not provide for the use of KOSGU codes reflecting an increase and decrease in assets and liabilities (codes 310–410, 510–610, 560–660, 730–830, etc.). KOSGU codes are used only in the accounts of cost and income, intradepartmental calculations, planned indicators (109 00, 401 00, 304 04, 502 00, 504 00, 507 00, 508 00). Also, the text of Instruction No. 183n includes a description of the economic content of operations for selecting an analytical account within accounts 302 00, similar to the provisions of the law on the application of KOSGU.

"Public institutions: audits and audits of financial and economic activities", 2011, N 6

Effective January 1, 2011 the federal law N 83-FZ<1>, in accordance with which the legal status of budgetary institutions changes. As amended by this document in Civil Code, a state (municipal) institution can be state-owned, budgetary and autonomous. For each type of institution, the Ministry of Finance developed Instructions for accounting: N 162n<2>- for state institutions, N 174n<3>- for budgetary institutions, N 183n<4>- for autonomous institutions. The procedure for transferring balances on the accounts of the previously valid Instruction N 148n<5>to the accounts of the new Instructions is explained in the Letter of the Ministry of Finance of Russia N 02-06-07 / 1546<6>. About what instructions the financial department gave to institutions - in our article.

<1>Federal Law No. 83-FZ of May 8, 2010 "On Amendments to Certain legislative acts Russian Federation in connection with the improvement legal status state (municipal) institutions".
<2>Instructions for the use of the Chart of Accounts for budget accounting, approved. Order of the Ministry of Finance of Russia dated 06.12.2010 N 162n.
<3>Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n.
<4>Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. Order of the Ministry of Finance of Russia dated December 23, 2010 N 183n.
<5>Instructions for budget accounting, approved. Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n.
<6>Letter of the Ministry of Finance of Russia dated April 25, 2011 N 02-06-07 / 1546 "On the Methodological Recommendations on the Procedure for Recording Incoming Balances of Assets, Liabilities and financial results when making a decision on the transformation of a state (municipal) institution by changing its type" (hereinafter - the Methodological Recommendations).

Since 2011, the organization and maintenance of accounting by state (municipal) institutions have been carried out on the basis of the Unified Chart of Accounts and Instructions for its application, approved by Order of the Ministry of Finance of Russia dated December 01, 2010 N 157n (hereinafter referred to as the Unified Chart of Accounts, Instruction N 157n).

The task of the accountant is to compile a worksheet of correspondence between the accounts of Instruction N 148n and the accounts of Instructions N N 162n, 174n, 183n (depending on the type of state (municipal) institution) used in this institution. In the work, you can use the Letters of the Ministry of Finance, which contain tables of correspondence between the chart of accounts of Instruction N 148n and the new Accounting Instructions:

• dated December 29, 2010 N 02-06-07 / 5396 - for state institutions, as well as other participants in the budget process;
• dated December 29, 2010 N 02-06-07 / 5397 - for budgetary institutions in respect of which a decision was made to provide them with subsidies from the relevant budgets budget system RF;
• dated December 29, 2010 N 02-06-07 / 5398 - for autonomous institutions.

When transferring account balances, you should pay attention to the following points:

• all operations for the transition from Instruction N 148n to Instruction N N 162n, 174n, 183n should be carried out in the inter-reporting period after the closing of account indicators as part of the completion of operations in 2010 and before the reflection of operations in 2011;
• the transfer of account balances should be drawn up with a Certificate (f. 0504833, which is approved by Order of the Ministry of Finance of Russia N 173n<7>).

Transition to the norms of Instruction N 162n

In paragraph 1 methodological recommendations The Ministry of Finance draws attention to the fact that a public institution, in accordance with the provisions of Federal Law N 83-FZ, during the transition period can carry out income-generating activities with the transfer of income from this activity to the income of the corresponding budget of the budget system of the Russian Federation or without such transfer. Therefore, the scheme for transferring balances on accounting accounts depends on what decision is made by the executive authorities and local self-government in relation to this institution. Schematically, this transfer will look like this:

More questions are caused by the transfer of account balances and registration of transactions for the transfer of income to the budget of the budget system of the Russian Federation in relation to those institutions for which it has been decided that with a change in their legal status they will carry out income-generating activities with the transfer of income received to the budget. What should these institutions look out for?

In paragraph 1 of the Guidelines, the financiers indicated that when transferring balances on accounts for income-generating activities, the code for the type of activity on cash accounts does not change. Outgoing balances on them as of 01.01.2011 are transferred to the accounts of Instruction N 162n, containing in the 18th category of the account number the code of the type of financial security (activity) 2 - "Income-generating activity", as follows:

The logic of transferring cash balances becomes apparent when considering further operations related to the transfer of funds to the income of the relevant budgets.

1. In accordance with paragraph 2.1 of the Guidelines, the accountant needs to make the following entries regarding the closing of cash balances on their accounting accounts in connection with the transfer of cash to budget revenue:

• in the amount of the institution's obligations to transfer to the income of the corresponding budget the balances of funds issued by the Certificate (f. 0504833):

• in the amount of cash deposited by the institution to its personal account for operations with funds from income-generating activities from the cash desk (on the basis of an expenditure cash order, receipt for the announcement of a cash contribution):

Account debit 2 210 03 560 "Increase accounts receivable on operations with a financial authority in cash"

Credit of account 2 201 34 610 "Disposal of funds from the cash desk of the institution";

• in the amount of cash credited to the personal account of the institution for operations with funds from income-generating activities (based on the documents attached to the extract from the personal account of the institution):

Credit of accounts 2 201 13 610 "Disposal of funds of the institution in transit in the treasury body", 2 210 03 660 "Reduction of accounts receivable from transactions with the financial body in cash".

In addition, the amount of cash receipts reflects an increase off-balance sheet 17 "Receipts of funds to the accounts of an institution" according to the income code of the corresponding budget of the budget system of the Russian Federation according to the budget classification of the Russian Federation 000 3 03 99010 00 0000 180 "Other gratuitous receipts to federal institutions";

• in the amount of funds transferred from the personal account of the institution for operations with funds from income-generating activities to budget revenue (based on the documents attached to the extract from the personal account of the institution):

Debit account 2 401 10 180 "Other income"

Additionally, the amount of cash withdrawals reflects a decrease in off-balance sheet account 17 "Inflow of funds to the accounts of the institution";

• The receipt of funds in the income of the corresponding budget is reflected as follows:

At the same time, the revenue administrator notifies the state institution by Notice (f. 0504805) of the receipt of funds transferred by him to the budget revenue. On the basis of the said notice, the state institution exercising certain powers of the revenue administrator of the relevant budget reflects the closing of income settlements:

Credit of account 1 205 80 660 "Reduction of accounts receivable on other income".

1. The next step is to close, in connection with the transfer to the budget revenue, the amounts of funds credited based on the results of the institution's activities before January 1, 2011 (based on the documents attached to the extract from the institution's personal account) to the institution's personal account for operations with funds from income-generating activities (clause 2.2 of the Guidelines):

• in the amount of funds credited to the personal account of the institution for operations with funds from income-generating activities:

Debit of account 2 201 11 510 "Receipts of funds of the institution to personal accounts in the treasury"

Credit of accounts 2 201 13 610 "Disposal of funds of the institution in transit in the Treasury", 2 303 05 730 "Increase in accounts payable for other payments to the budget"

Additionally, the amount of cash receipts reflects an increase in off-balance sheet account 17 "Cash receipts to the accounts of an institution" according to the income code of the corresponding budget of the budget system of the Russian Federation according to the budget classification of the Russian Federation 000 3 03 99010 00 0000 180 "Other gratuitous receipts to federal institutions".

At the same time, on the basis of the Certificate (f. 0504833) and the documents attached to the extract from the personal account of the institution, the state institution reflects transactions for settlements with debtors:

Debit account 1 303 05 830 "Reduction of accounts payable for other payments to the budget"

Credit of the corresponding account of the analytical accounting of the account 1 205 00 000 "Calculations on income", 1 206 00 000 "Calculations on advanced payments", 1 209 00 000 "Calculations on damage to property", 1 303 00 000 "Calculations on payments to budgets", 1 304 02 000 "Settlements with depositors", 1 304 03 000 "Settlements on deductions from wage payments";

• in the amount of funds transferred from the personal accounts of institutions to the budget (based on the documents attached to the extract from the personal account of the institution):

Debit account 2 303 05 830 "Increase in accounts payable for other payments to the budget"

Credit of account 2 201 11 610 "Disposal of funds of the institution from personal accounts in the treasury body".

Additionally, the amount of cash withdrawals reflects a decrease in off-balance sheet account 17 "Inflow of funds to the accounts of an institution" according to the income code of the corresponding budget of the budget system of the Russian Federation according to the budget classification of the Russian Federation 000 3 03 99010 00 0000 180 "Other gratuitous receipts to federal institutions";

• in the amount of income received in the budget:

At the same time, the revenue administrator notifies the state institution by Notice (f. 0504805) of the receipt of funds transferred by him to the budget revenue.

On the basis of the said notice, the following intradepartmental calculations are reflected:

Example 1. By decision of the executive authorities, the budgetary institution changed its organizational and legal form from 01.01.2011, becoming a state institution. Income-generating activities are carried out by the organization with the transfer of income from paid services to the income of the corresponding budget of the budget system of the Russian Federation.

In the general ledger at the end of the period, there are the following cash balances formed as a result of income-generating activities (figures are conditional):

• account 2 201 01 000 "Cash on the accounts of the institution" - 156.358 thousand rubles;
• account 2 201 03 000 "Cash of the institution on the way" - 35.385 thousand rubles;
• account 2 201 04 000 "Cashier" - 6.375 thousand rubles.

The accountant of the institution with a Certificate (f. 0504833) issued a transfer of balances from the accounts of Instruction N 148n to the accounts of Instruction N 162n as follows:

In 2011, in accordance with Instruction N 162n and the Methodological Recommendations, the state institution made the following accounting entries for the transfer of cash balances to the budget income:

Thus, after carrying out operations on the transfer of funds to the budget income, the cash accounting accounts will be closed.

In paragraph 3 of the Methodological Recommendations, the financial department indicated that when the founder decides to create a state (municipal) state institution by changing the type of state (municipal) budget institution, for which in 2011 no decision was made to provide him with subsidies from the budget in accordance with paragraph 1 of Art. 78.1 of the Budget Code of the Russian Federation, the formation of incoming balances for assets, liabilities and financial results is carried out at the beginning of 2012 in the interreporting period in the same way as described above.

Transactions on the transfer of balances of funds formed as of 01.01.2012 on the respective accounts of the institution, as well as funds received as a result of the activities of the institution before the specified date in the income of the corresponding budget, are reflected in 2012 in the same way accounting records provided for in paragraph 2 of the Guidelines.

Transition to the norms of Instructions N N 174n and 183n

The transition to accounting in accordance with the norms of Instructions N N 174n and 183n is the same and is given in clause 4 of the Methodological Recommendations. When transferring balances from the accounts of the previously valid Instruction N 148n to the accounts of Instructions N N 174n and 183n, the norms of clause 21 of Instruction N 157n should be taken into account. By virtue of this paragraph, the activities of budgetary and autonomous institutions are reflected in the following financial security codes indicated in the 18th category of the account number:

• 4 "Subsidies for the implementation of the state (municipal) task";
• 5 "Subsidies for other purposes";
• 6 "Budget investments";
• 7 "Funds for compulsory health insurance".

For reference. By virtue of paragraph 1 of Art. 78.1 of the RF BC, subsidies are provided to budgetary and autonomous institutions to reimburse the standard costs associated with their provision of state (municipal) services (performance of work) in accordance with the state (municipal) task, as well as for other purposes. The procedure for determining the volume and conditions for the provision of these subsidies, depending on the level of the budget, are established by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, and local administration.

1. According to budget activity accounts:

• containing in the 8th - 14th digits of the account number the code of the target item of expenditure of the corresponding budget for the implementation of targeted programs, expenditures, the source of financial support for which were subsidies, subventions, other interbudgetary transfers with a special purpose, subject to the presence of calculations that require completion in the financial ( 2011) year and (or) the implementation in 2011 of the specified expenses for the same purposes, with the financial provision of these expenses by providing the institution with a subsidy for other purposes, the balances are transferred to accounts containing the code of the type of financial support (activity) 5 - "Subsidies for other purposes";
• on other accounts of budgetary activities not listed above, the balances are transferred to accounts containing the code of the type of financial support (activity) 4 - "Subsidies for the implementation of the state (municipal) assignment".

1. On accounts with funds in temporary disposal, containing in the 18th digit of the account number the code of the type of activity 3 - "Activity with funds at temporary disposal", the balances should be transferred to a similar code of the type of financial security (activity).
2. Income-generating activity accounts for which transactions related to the provision of paid services were recorded, balances are transferred to the code of the type of financial security 2 - "Income-generating activity", with the exception of balances formed as part of the activities of an institution with compulsory medical insurance funds.

Account balances generated from the operations of the institution with funds received under the compulsory medical insurance program should be transferred to accounts with the code of the type of financial security (activity) 7 - "Funds for compulsory health insurance".

Further, it should be noted that in accordance with the norms of paragraphs 9, 10 of Art. 9.2 Law N 7-FZ<8>and Art. 3 Law N 174-FZ<9>the property of budgetary and autonomous institutions is secured on the basis of the right of operational management. Without the consent of the founder (owner), the institution cannot dispose of especially valuable movable property assigned to it or acquired at the expense of funds allocated to it by the founder (owner) for the acquisition of such property, as well as immovable property. At the same time, additional accounting entries are made by a budgetary and autonomous institution:

1. for activities related to budgetary funds:

• in the amount of outgoing balances on the relevant accounts of the analytical accounting of accounts 1 205 00 000 "Calculations on income", 1 209 00 000 "Calculations on shortages", debit balances account 1 303 00 000 "Settlements on payments to the budget", reflects the debt of the institution for the transfer to the budget revenue of funds received from debtors of previous years:

Debit account 4 401 30 000 "Financial result of previous reporting periods"

Credit of account 4 303 05 000 "Calculations on other payments to the budget";

• in the amount of incoming balances on accounts of non-financial assets of the Unified Chart of Accounts for analytical groups of synthetic accounts of accounting objects 10 " Real estate institutions" and 20 "Especially valuable movable property of the institution" as part of the incoming balances on the accounts of the institution, settlements with the founder are reflected:

Account debit 0 401 30 000 "Financial result of previous reporting periods" (4 401 30 000, 5 401 30 000)

Account credit 0 210 06 000 "Settlements with the founder" (4 210 06 000, 5 210 06 000);

1. for income-generating activities:

In the amount of incoming balances on accounts of non-financial assets of accounts of accounting objects 10 "Real estate of the institution" and 20 "Especially valuable movable property of the institution" in terms of settlements with the founder:

Debit account 2 401 30 000 "Financial result of previous reporting periods"

Credit of account 2 210 06 000 "Settlements with the founder".

<8>Federal Law No. 7-FZ of January 12, 1996 "On no commercial organizations".
<9>Federal Law No. 174-FZ of November 3, 2006 "On Autonomous Institutions".

Further, in accordance with paragraph 4.2 of the Guidelines, the institution must, upon the formation of incoming balances as of the beginning of the financial year, notify the founder (in the context of types of financial security):

• on the amounts of incoming balances for settlements with the budget in terms of the institution's obligations to transfer funds received from debtors of previous years to the budget revenue;
• about total amount incoming balances on the accounts of non-financial assets on accounts 10 "Real estate of the institution" and 20 "Especially valuable movable property of the institution", which should be equal to the sum of incoming balances from settlements with the founder.

The founder of budgetary and autonomous institutions, on the basis of the Certificate (f. 0504833), in the amount of the incoming balances generated by the institution for settlements with the budget in terms of the institution's obligations to transfer to the budget income from the payment (return) of debtors of previous years of funds, reflects in the budget accounting incoming balances for the corresponding income type accounts: 1 205 20 000, 1 205 30 000, 1 205 40 000, 1 205 71 000, 1 205 72 000, 1 205 74 000, 1 205 81 000.

Debit account 1 204 33 000 "Participation in state (municipal) institutions"

Credit of account 1 401 30 000 "Financial result of the previous reporting periods".

Example 2. By decision of the executive authorities, the budgetary institution changed its organizational and legal form from 01.01.2011, becoming autonomous. In 2010, budgetary funds were allocated only for the implementation of the main activity. Institutions are recognized as especially valuable movable property vehicles on the balance sheet at the beginning of the year.

In the general ledger as of 01.01.2011, there are the following outgoing account balances (conditional figures):

The accountant of the institution issued a Certificate (f. 0504833) to transfer the balances from the accounts of Instruction N 148n to the accounts of Instruction N 183n:

The following incoming account balances are reflected in the general ledger as of 01.01.2011:

When the founder decides to provide a budgetary institution with subsidies from 01.01.2012 from the relevant budget of the budgetary system of the Russian Federation in accordance with paragraph 1 of Art. 78.1 of the RF BC, the formation of incoming balances for assets, liabilities and financial results as of the beginning of 2012 is carried out in the manner similar to that provided for in clause 4 of the Methodological Recommendations.

Magazine editor

"Public institutions:

audits and checks

financial and economic activity"

Not every accountant working in a commercial organization will be able to instantly change to work in the budget accounting system. It is conducted according to rules different from those prescribed for enterprises in the commercial sector and non-profit organizations.

This difference is related to peculiarity of the legal status of such institutions. Their founders are either public authorities of any level, or municipal authorities, or ministries and departments of the federal level. These organizations are recipients public funds, distributed in the form of subsidies or estimated financing, the control over the expenditure of which is much stricter than in the private sector of the economy.

That's why regulations, regulating this area, differ from similar ones developed for entrepreneurship. There are no major changes for 2019.

From the point of view of methodology, the main difference between the two accounting systems is Chart of accounts. The second important difference between budget accounting and accounting after the names and numbering of accounts is the procedure for the formation and submission of reporting forms. It is provided not only in tax authorities but also the founder of the organization.

The main documents regulating budget accounting are instructions issued by the Ministry of Finance, which also regulates accounting. They are both general and particular in nature, relating to the activities of only one type of institution.

Budget institutions are divided into three main groups- budgetary, autonomous and state-owned.

Each group has its own chart of accounts, reflecting the differences in the specifics of their activities and their regulation.

1. Budgetary institutions are created in the field of science, education and culture. Their financing is carried out from the budget of the founder, they dispose of their income independently.
2. State institutions work in the field of production and science, perform certain state functions or public services, are financed from the budget on the basis of an approved estimate, their activities are related to the use, they have own income which gives rise to the need for specific regulation of their financial and budgetary discipline.
3. Autonomous organizations are created mainly in the field of social support for the population, science, education, sports and other areas related to the provision of services to citizens. Their financing is also carried out from the budget of the founder, they dispose of their income independently. Their difference is that settlement accounts they can open commercial banks and not just the Federal Treasury.

The main feature of all types is that they use their property on the basis of the right of operational management, they receive funding from the founder or directly from the budget, which gives rise to special requirements to reporting.

To understand the requirements for the preparation and submission of reports, the accountant must know the classification of subjects of budget accounting. This mechanism involves three groups of subjects:

• recipients of funds (institutions);
• funds managers (founders or regional authorities that direct funds to their recipients);
• the main manager of funds (as a rule, the federal ministry in the distribution of funds between autonomous organizations).

The recipient of funds reports to the administrators by compiling reports that are practically similar to those sent to the tax authorities.

Single, common to all groups of this type legal entities, Chart of accounts for budgetary accounting can be found in Instruction No. 157n. For 2019, it has undergone major changes.

An important change was the adjustment in the names of many accounts, for example, account 10407 “Depreciation of the library fund” was renamed “Depreciation of biological resources”, account 10707 “Library fund” - “ biological resources". On the basis of the Unified Chart of Accounts, illogical plans are developed for each type of budget organizations.

New accounts have been introduced, for example, 10429 “Depreciation of intangible assets - especially valuable movable property of an institution”, 10449 “Depreciation of rights to use non-produced assets”.

Account 10540 "Inventory - leasing items", 10240 " Intangible assets— objects of leasing”, 10740 “Objects of leasing in transit”, 10990 “Distribution costs”.

The nomenclature of accounts specifically for budgetary institutions is regulated by Instruction No. 174n, it introduces the Unified Chart of Accounts and the procedure for its application, it, like 157n, was seriously changed twice, by the same orders of the Ministry of Finance.

Instruction No. 191n introduces requirements for reporting on budget execution. This is a special form of reporting, only 6 types of balance sheets are offered. The choice of form depends on whether the recipient, the executor or the main executor budget funds is an organization.

And, finally, Instruction No. 148n regulates general issues of budget accounting. It regulates the rules for recording each business transaction,

Types of calculations

For any accountant of a budgetary institution, one of the most important areas of application of the rules of budgetary accounting will be the reflection in it of settlements with different groups of debtors and creditors.

with accountable persons

Strict control over all types of spending funds also applies to. There is still a requirement to issue consumables. cash orders when issuing cash. Employees report on advance report with supporting documents (for commercial organizations, these features of the workflow have already been canceled). Calculations are taken into account on a synthetic account 020800000, which has a large number of analytical accounts.

If in commercial organizations the shortfall is a private matter, then in an institution it is a violation of budgetary discipline. Failures in the understanding of the legislator when developing the wording of this article are of a different nature depending on the asset and the reasons for its loss:

• movable property;
• Money;
• as a result of unfair actions;
• in the form of legal fees.

Settlements for these types of shortfalls are reflected in account 020900000 "Settlements for damage and other income". Here, according to the norms of paragraph 220 of Instruction No. 157n, not only shortfalls are taken into account, but also theft, not returned in a timely manner cash, issued according to the advance report, advance payments not returned by counterparties on terminated government contracts, in the amount of legal costs.

With the founder

For all types of institutions, their founder will be a government body or a certain ministry. It endows the institution with property. Settlements with the founder are one of the main types of settlements, and their inaccurate or untimely execution and reflection in accounting may lead to the application of liability measures against authorized persons. Transactions are recorded either annually or before the transformation of the organization into another form.

They are reflected in account 021006000. IN without fail this account reflects the property transferred to the organization by the founder, which it cannot dispose of independently, but uses the income from it. This property includes real estate and other expensive fixed assets. It also reflects the so-called "especially valuable movable property" (the term was introduced by one of the instructions), which the organization acquired independently, at the expense of income from its activities.

Together with the property itself, the amount of depreciation accrued on it should be reflected, which remains here in the event that the property is retired from management until it is completely depreciated. It also reflects targeted subsidies and the return of their unspent part.

With other debtors

This type of calculation is reflected in the synthetic account 021005000"Settlement with debtors on income" and its accompanying analytical accounts. Overpayments on taxes are taken into account on the same account. It should be borne in mind that most expenses must be authorized by the founder, either in the form of approving the estimate, or in the form of granting permission to perform a specific expenditure transaction.

On the subaccount 020502000 reflected property income, 020503000 - income from sales. All operations are additionally reflected in the journals, which are maintained according to the established forms.

Thus, all the rules governing accounting in budget organizations differ significantly from the RAS rules, in addition, they have undergone a number of structural changes related to the change in the budget classification and the strengthening of the role of electronic document management in relations between state bodies.

An accountant, in order to navigate all these changes, needs to devote time to studying the instructions. In this case, accounting will be kept in accordance with the new rules and there will be no problems associated with reporting.