"Budget institutions: audits and inspections of financial and economic activities", 2011, N 6
Federal Law No. 83-FZ came into force on January 1, 2011<1>, in accordance with which the legal status of budgetary institutions changes. According to the amendments made by this document to the 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 maintaining accounting records: N 162n<2>- for government institutions, N 174n<3>- for budgetary institutions, N 183н<4>- for autonomous institutions. The procedure for transferring account balances of the previously valid Instruction No. 148n<5>to accounts of new Instructions is explained in Letter of the Ministry of Finance of Russia N 02-06-07/1546<6>. Read about what instructions the financial department gave to institutions in our article.
<1>Federal Law of 05/08/2010 N 83-FZ "On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions."
<2>Instructions for using the Chart of Accounts for Budget Accounting, approved. By Order of the Ministry of Finance of Russia dated December 6, 2010 N 162n.
<3>Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By 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. By Order of the Ministry of Finance of Russia dated December 23, 2010 N 183n.
<5>Instructions for budget accounting, approved. By Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n.
<6>Letter of the Ministry of Finance of Russia dated 04/25/2011 N 02-06-07/1546 “On Methodological recommendations on the procedure for reflecting in accounting balances of assets, liabilities and financial results when making a decision on the transformation of a state (municipal) institution by changing its type” ( further - Methodological recommendations).
Since 2011, the organization and maintenance of accounting by state (municipal) institutions is 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 1, 2010 N 157n (hereinafter referred to as the Unified Chart of Accounts, Instruction N 157n).
The accountant's task is to compile a worksheet for the correspondence of the accounts of Instruction No. 148n to the accounts of Instructions No. N 162n, 174n, 183n (depending on the type of state (municipal) institution) used in this institution. In your work, you can use the Letters of the Ministry of Finance, which contain tables of compliance of the chart of accounts of Instruction N 148n with the new Accounting Instructions:
- dated December 29, 2010 N 02-06-07/5396 - for government 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 of the budgetary system of the Russian Federation;
- 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 No. 148n to Instructions No. N 162n, 174n, 183n should be carried out in the inter-reporting period after closing the account indicators as part of the completion of transactions in 2010 and before reflecting transactions in 2011;
- transfer of account balances should be formalized by a Certificate (f. 0504833, which is approved by Order of the Ministry of Finance of Russia N 173n<7>).
Transition to the standards of Instruction No. 162n
In paragraph 1 of the Methodological Recommendations, the Ministry of Finance draws attention to the fact that a state 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 executive authorities and local self-government in relation to this institution. Schematically, this transfer will look like this:
| Name activities institutions, reflected in the 18th number rank accounts | Realization of bringing income from activities without credits to budget revenues | Realization of bringing income from activities credited to budget revenue |
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| Type code activities outgoing remainder - 2010 | Type code activities incoming remainder - 2011 | Type code activities outgoing remainder - 2010 | Type code activities incoming balance - 2011 | ||||
| Budget activity | 1 | 1 | 1 | 1 | |||
| Income-generating activity | 2 | 2 | 2 | 1 <*> | |||
| Activity with funds located in temporary at the disposal | 3 | 3 | 3 | 3 | |||
More questions are raised by the transfer of account balances and the execution 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 was decided that with a change in their legal status they will carry out income-generating activities with the income received included in the budget income. What should such institutions pay attention to?
In paragraph 1 of the Methodological Recommendations, financiers indicated that when transferring account balances for income-generating activities, the activity code for cash accounts does not change. Outgoing balances on them as of 01/01/2011 are transferred to the accounts of Instruction N 162н, containing in the 18th digit of the account number the code of the type of financial support (activity) 2 - “Income-generating activity”, as follows:
| Transfer instructions | Account Money according to Instructions N 148n | Account Money according to Instructions N 162н |
|
| By balances on personal accounts by accounting for income-generating funds activities | 2 201 01 000 | 2 201 11 000 | |
| , transferred to personal accounts funds accounting institutions , enrolled in the relevant personal accounts in 2011 | 2 201 03 000 | 2 201 13 000 | |
| transferred to the institution's accounts on accounting for funds from the bringing income from activities in credit organizations (to bank accounts - rubles and (or) in foreign currency) credited to relevant bank accounts in 2011 | 2 201 03 000 | 2 201 23 000 | |
| For cash balances income-generating funds activities at the institution's cash desk | 2 201 04 000 | 2 201 34 000 | |
| By cash balances from income-generating activities on letter of credit accounts opened institution | 2 201 06 000 | 2 201 26 000 | |
| By cash balances from income-generating activities on accounts with credit institutions on transactions with foreign currency | 2 201 07 000 | 2 201 27 000 |
The logic of transferring cash accounting balances becomes obvious when considering further operations related to the transfer of funds to the income of the relevant budgets.
- In accordance with clause 2.1 of the Methodological Recommendations, the accountant needs to make the following entries in terms of closing cash balances in 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 into its personal account for transactions with funds from income-generating activities from the cash register (based on an expenditure cash order, a receipt for an announcement for a cash contribution):
Debit account 2 210 03 560 "Increase in accounts receivable for transactions with a financial authority in cash"
Credit to account 2 201 34 610 "Retirement of funds from the institution's cash desk";
- in the amount of cash credited to the institution’s personal account for transactions with funds from income-generating activities (based on documents attached to the institution’s personal account statement):
Credit accounts 2,201 13,610 “Outflow of funds of an institution in transit to the treasury authority,” 2,210 03,660 “Decrease in accounts receivable for transactions with a financial authority in cash.”
Additionally, the amount of cash receipts reflects the increase in off-balance sheet account 17 “Cash receipts to institution accounts” 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 institution’s personal account for transactions with funds from income-generating activities to budget income (based on documents attached to the extract from the institution’s personal account):
Account debit 2 401 10 180 "Other income"
Additionally, the amount of cash outflows reflects a decrease in off-balance sheet account 17 “Receipts of funds to the institution’s accounts”;
- The receipt of funds in the income of the corresponding budget is reflected as follows:
At the same time, the revenue administrator, with a Notice (f. 0504805), notifies the government institution about the receipt of funds transferred by it to budget revenues. Based on the specified notice, the state institution exercising certain powers of the revenue administrator of the corresponding budget reflects the closure of income settlements:
Account credit 1,205 80,660 “Decrease in accounts receivable for other income.”
- The next stage is the closure, in connection with the transfer to budget revenue, of the amounts of funds credited based on the results of the institution’s activities before January 1, 2011 (based on documents attached to the extract from the institution’s personal account) to the institution’s personal account for transactions with income-generating funds activities (clause 2.2 of the Methodological Recommendations):
- in the amount of funds credited to the institution’s personal account for transactions with funds from income-generating activities:
Debit account 2 201 11 510 "Receipts of funds from the institution to personal accounts with the treasury authority"
Credit accounts 2 201 13 610 "Outflow of funds from the institution in transit to the treasury body", 2 303 05 730 "Increase in accounts payable for other payments to the budget"
Additionally, the amount of cash receipts reflects the increase in off-balance sheet account 17 “Cash receipts to institution accounts” 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 institution’s personal account, the government institution reflects transactions for settlements with debtors:
Debit account 1 303 05 830 "Reduction of accounts payable for other payments to the budget"
Credit to the corresponding analytical accounting account 1 205 00 000 "Calculations for income", 1 206 00 000 "Calculations for advances issued", 1 209 00 000 "Calculations for property damage", 1 303 00 000 "Calculations for payments to budgets", 1 304 02 000 “Settlements with depositors”, 1 304 03 000 “Calculations for deductions from wage payments”;
- in the amount of funds transferred from the personal accounts of institutions to budget revenue (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 to account 2,201 11,610 “Retirement of institution funds from personal accounts with the treasury authority.”
Additionally, the amount of cash outflows reflects a decrease in off-balance sheet account 17 “Receipts of funds to institution accounts” 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 to the budget:
At the same time, the revenue administrator, with a Notice (f. 0504805), notifies the government institution about the receipt of funds transferred by it to budget revenues.
Based on the specified notice, internal departmental calculations are reflected:
Example 1. By decision of the executive authorities, the budgetary institution changed its organizational and legal form from January 1, 2011, becoming a state-owned institution. Income-generating activities are carried out by the organization with income from paid services included in 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 based on the results of income-generating activities (conditional figures):
- account 2 201 01 000 “Cash in the accounts of the institution” - 156.358 thousand rubles;
- account 2 201 03 000 “Institutional funds in transit” - 35.385 thousand rubles;
- account 2 201 04 000 "Cashier" - 6.375 thousand rubles.
The accountant of the institution, using a Certificate (f. 0504833), formalized the transfer of balances from the accounts of Instruction No. 148n to the accounts of Instruction No. 162n as follows:
| Name and basis the operation being carried out | Account number | Sum, thousand roubles. |
||
| by debit | on loan | |||
| Transfer of cash balances funds accounted for on the institution's accounts | 2 401 03 000 <*> | 2 201 01 000 | 156,358 | |
| 2 201 11 000 | 2 401 03 000 <*> | 156,358 | ||
| Transfer of cash balances funds of the institution, on the way | 2 401 03 000 <*> | 2 201 03 000 | 35,385 | |
| 2 201 13 000 | 2 401 03 000 <*> | 35,385 | ||
| Transfer of cash balances funds on hand institutions | 2 401 03 000 <*> | 2 201 04 000 | 6,375 | |
| 2 201 34 000 | 2 401 03 000 <*> | 6,375 |
In 2011, a government agency, in accordance with Instruction No. 162n and Methodological Recommendations, made the following accounting entries for the transfer of cash balances to budget revenue:
| Name and basis the operation being carried out | Account number | Sum, thousand roubles. |
||
| by debit | on loan | |||
| Reflection of obligations transfer institutions to budget income balances Money | 1 205 81 560 | 1 303 05 730 | 196,118 | |
| Cash delivery from the institution's cash desk to personal account | 2 210 03 560 | 2 201 34 610 | 6,375 | |
| Transferring funds institutions to personal account | 2 201 11 510 | 2 210 03 660 | 6,375 | |
| Transferring funds institutions, previously on the way | 2 201 11 510 | 2 201 13 610 | 33,375 | |
| Transfer of funds funds from personal account institutions into budget revenue | 2 401 10 180 | 2 201 11 610 | 196,118 | |
| Reflection on the base Notices (f. 0504805), received from the revenue administrator, closing settlements by income | 1 303 05 830 | 1 205 81 660 | 196,118 |
Thus, after operations to transfer funds to budget revenue, the cash accounting accounts will be closed.
In paragraph 3 of the Methodological Recommendations, the financial department indicated that when the founder makes a decision to create a state (municipal) government institution on 01/01/2012 by changing the type of state (municipal) budget institution, for which in 2011 no decision was made to grant it subsidies from the budget in accordance with paragraph 1 of Art. 78.1 of the Budget Code of the Russian Federation, the formation of opening balances of assets, liabilities and financial results is carried out at the beginning of 2012 during the inter-reporting period in the same way as provided above.
Transactions for the transfer of cash balances formed as of 01/01/2012 on the relevant accounts of the institution, as well as funds received as a result of the institution’s activities before that date into the income of the corresponding budget, are reflected in 2012 by similar accounting entries provided for in clause 2 of the Methodological recommendations.
Transition to the standards of Instructions N N 174н and 183н
The transition to accounting according to the standards of Instructions No. 174n and 183n is the same and is given in paragraph 4 of the Methodological Recommendations. When transferring balances from the accounts of the previously valid Instruction No. 148n to the accounts of Instructions No. N 174n and 183n, the norms of clause 21 of Instruction No. 157n should be taken into account. By virtue of this paragraph, the activities of budgetary and autonomous institutions are reflected according to the following financial security codes indicated in the 18th digit of the accounting account number:
- 4 "Subsidies for the implementation of state (municipal) tasks";
- 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 Budget Code of the Russian Federation, subsidies are provided to budgetary and autonomous institutions for reimbursement of regulatory costs associated with the provision of state (municipal) services (performance of work) in accordance with the state (municipal) assignment, as well as for other purposes. The procedure for determining the volume and conditions for providing these subsidies, depending on the budget level, 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.
- According to budget activity accounts:
- containing in the 8th to 14th digits of the account number the code of the target item of expenditure of the corresponding budget for the implementation of target programs, expenses, the source of financial support of which were subsidies, subventions, and other interbudgetary transfers that have a designated purpose, subject to the presence of calculations that require completion in the financial ( 2011) year and (or) implementation in 2011 of the specified expenses for the same purposes, with financial support for the specified expenses by providing the institution with a subsidy for other purposes, the balances are transferred to accounts containing the code for the type of financial support (activity) 5 - "Subsidies for other purposes";
- for other budget activity accounts not listed above, the balances are transferred to accounts containing the code for the type of financial support (activity) 4 - “Subsidies for the implementation of state (municipal) tasks.”
- For accounts with funds in temporary possession, containing in the 18th digit of the account number the code for type of activity 3 - “Activities with funds at temporary disposal”, the balances should be transferred to a similar code for the type of financial support (activity).
- According to income-generating activity accounts, for which records were kept of transactions related to the provision of paid services, the balances are transferred to the code of type of financial support 2 - “Income-generating activities”, with the exception of balances generated within the framework of the activities of the institution with compulsory medical insurance funds.
Account balances resulting from the institution’s operations with funds received under the compulsory medical insurance program should be transferred to accounts with a code for the type of financial support (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 of Law No. 7-FZ<8>and Art. 3 of Law N 174-FZ<9>property of budgetary and autonomous institutions is assigned to the right of operational management. Without the consent of the founder (owner), an institution cannot dispose of particularly valuable movable property assigned to it or acquired from funds allocated to it by the founder (owner) for the acquisition of such property, as well as real estate. In addition, the budgetary and autonomous institution makes accounting entries:
- for activities related to budget funds:
- in the amount of outgoing balances listed in the corresponding accounts of analytical accounting of accounts 1 205 00 000 “Calculations for income”, 1 209 00 000 “Calculations for shortages”, debit balances of the account 1 303 00 000 “Calculations for payments to the budget”, the debt of the institution is reflected on the transfer to budget revenue of funds received from debtors of previous years:
Account debit 4 401 30 000 "Financial result of previous reporting periods"
Credit to account 4 303 05 000 “Settlements for other payments to the budget”;
- in the amount of incoming balances on the accounts of non-financial assets of the Unified Chart of Accounts for analytical groups of synthetic accounts of accounting objects 10 “Real estate of the institution” and 20 “Especially valuable movable property of the institution”, settlements with the founder are reflected in the incoming balances on the accounts of the institution:
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);
- for income-generating activities:
In the sum of the incoming balances on the accounts of non-financial assets of the 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"
Account credit 2 210 06 000 “Settlements with the founder”.
<8>Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”.
<9>Federal Law of November 3, 2006 N 174-FZ “On Autonomous Institutions”.
Further, in accordance with clause 4.2 of the Methodological Recommendations, the institution must, upon the formation of opening balances as of the beginning of the financial year, notify the founder (in terms of types of financial support):
- 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 budget income;
- on the total amount of incoming balances on the accounts of non-financial assets in accounts 10 “Real estate of the institution” and 20 “Especially valuable movable property of the institution”, which must be equal to the amount of incoming balances on settlements with the founder.
The founder of budgetary and autonomous institutions, on the basis of a 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 funds by debtors of previous years, reflects in budget accounting the 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"
Account credit 1 401 30 000 "Financial result of previous reporting periods."
Example 2. By decision of the executive authorities, the budgetary institution changed its organizational and legal form from January 1, 2011, becoming autonomous. In 2010, budget funds were allocated only for the implementation of the main activity. Vehicles listed on the balance sheet at the beginning of the year are recognized as particularly valuable movable property of the institution.
In the general ledger as of 01/01/2011 there are the following outgoing account balances (conditional figures):
| Budgetary activities | Income-generating activity | Funds in temporary at the disposal |
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| Account number | Sum, thousand roubles. | Account number | Sum, thousand roubles. | Account number | Sum, thousand roubles. | |
| 1 101 01 000 | 16 500 683 | 2 101 01 000 | 25 450 723 | 3 201 02 000 | 12 893 | |
| 1 101 05 000 | 2 500 983 | 2 101 04 000 | 600 859 | 3 304 01 000 | 12 893 | |
| 1 104 02 000 | 8 359 128 | 2 104 02 000 | 16 159 837 | |||
| 1 104 05 000 | 173 892 | 2 104 04 000 | 145 934 | |||
| 1 105 03 000 | 5 349 | 2 105 05 000 | 45 789 | |||
| 1 205 02 000 | 12 367 | 2 201 01 000 | 157 893 | |||
| 1 209 04 000 | 153 | 2 201 04 000 | 3 453 | |||
| 1 401 03 000 | 10 486 515 | 2 205 03 000 | 143 483 | |||
| 2 209 04 000 | 6 789 | |||||
| 2 302 22 000 | 15 689 | |||||
| 2 401 03 000 | 10 087 529 |
The accountant of the institution, using a certificate (f. 0504833), formalized the transfer of balances from the accounts of Instruction No. 148n to the accounts of Instruction No. 183n:
| Name and basis the operation being carried out | Account number | Sum, thousand roubles. |
||
| by debit | on loan | |||
| Transfer of balances by principal funds of the institution | 1 401 03 000 4 101 12 000 2 401 03 000 2 101 12 000 1 401 03 000 4 101 25 000 2 401 03 000 2 101 34 000 | 1 101 01 000 1 401 03 000 2 101 01 000 2 401 03 000 1 101 05 000 1 401 03 000 2 101 04 000 2 401 03 000 | 16 500 683 16 500 683 25 450 723 25 450 723 2 500 983 2 500 983 600 859 600 859 | |
| Transfer of account balances depreciation | 1 104 02 000 1 401 03 000 2 104 02 000 2 401 03 000 1 104 05 000 1 401 03 000 | 1 401 03 000 4 104 12 000 2 401 03 000 2 104 12 000 1 401 03 000 4 104 25 000 | 8 359 128 8 359 128 16 159 837 16 159 837 173 892 173 892 | |
| Transfer of balances by material reserves institutions | 1 401 03 000 4 105 33 000 2 401 03 000 2 105 35 000 | 1 105 03 000 1 401 03 000 2 105 05 000 2 401 03 000 | 5 349 5 349 45 789 45 789 | |
| Transfer of account balances Money | 2 401 03 000 2 201 11 000 3 401 03 000 3 201 11 000 2 401 03 000 2 201 34 000 | 2 201 01 000 2 401 03 000 3 201 02 000 3 401 03 000 2 201 04 000 2 401 03 000 | 157 893 157 893 12 893 12 893 3 453 3 453 | |
| Transfer of account balances income accounting | 1 401 03 000 4 205 20 000 2 401 03 000 2 205 30 000 | 1 205 02 000 1 401 03 000 2 205 03 000 2 401 03 000 | 12 367 12 367 143 483 143 483 | |
| Transfer of account balances accounting for shortages | 1 401 03 000 4 209 74 000 2 401 03 000 2 209 74 000 | 1 209 04 000 1 401 03 000 2 209 04 000 2 401 03 000 | 153 153 6 789 6 789 | |
| Transfer of account balances accounting for liabilities | 2 302 22 000 2 401 03 000 3 304 01 000 3 401 03 000 | 2 401 03 000 2 302 34 000 3 401 03 000 3 304 01 000 | 15 689 15 689 12 893 12 893 | |
| Transfer of balances by financial result | 1 401 03 000 1 401 03 000 2 401 03 000 2 401 03 000 | 1 401 03 000 1 401 30 000 2 401 03 000 2 401 30 000 | 10 486 515 10 486 515 10 087 529 10 087 529 |
The general ledger as of 01/01/2011 reflects the following incoming account balances:
| Activities with target means | Activities to provide services (work performed) | Funds in temporary at the disposal |
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| Account number | Sum, thousand roubles. | Account number | Sum, thousand roubles. | Account number | Sum, thousand roubles. | ||
| 4 101 12 000 | 16 500 683 | 2 101 12 000 | 25 450 723 | 3 201 11 000 | 12 893 | ||
| 4 101 25 000 | 2 500 983 | 2 101 34 000 | 600 859 | 3 304 01 000 | 12 893 | ||
| 4 104 12 000 | 8 359 128 | 2 104 12 000 | 16 159 837 | ||||
| 4 104 25 000 | 173 892 | 2 104 34 000 | 145 934 | ||||
| 4 105 33 000 | 5 349 | 2 105 35 000 | 45 789 | ||||
| 4 205 20 000 | 12 367 | 2 201 11 000 | 157 893 | ||||
| 4 209 74 000 | 153 | 2 201 34 000 | 3 453 | ||||
| 4 401 30 000 | 10 486 515 | 2 205 30 000 | 143 483 | ||||
| 2 209 74 000 | 6 789 | ||||||
| 2 302 34 000 | 15 689 | ||||||
| 2 401 30 000 | 10 087 529 | ||||||
When the founder makes a decision to provide a budgetary institution with a subsidy from 01/01/2012 from the corresponding budget of the budgetary system of the Russian Federation in accordance with clause 1 of Art. 78.1 of the Budget Code of the Russian Federation, the formation of opening balances of assets, liabilities and financial results as of the beginning of 2012 is carried out in a manner similar to that provided for in clause 4 of the Methodological Recommendations.
Magazine editor
"Budget institutions:
audits and inspections
financial and economic activities"
In general, the chart of accounts for budgetary accounting and the charts of accounts for budgetary and autonomous institutions are very similar. The differences between instructions No. 174n dated December 16, 2010 “On approval of the chart of accounts of accounting of budgetary institutions and instructions for its application” and No. 183n dated 23.12.2010 “On approval of the chart of accounts of accounting of autonomous institutions and instructions for its application” can be called minimal.
Generally budget accounting chart of accounts, the charts of accounts for budgetary and autonomous institutions are very similar. The differences between instructions No. 174n dated December 16, 2010 “On approval of the chart of accounts of accounting of budgetary institutions and instructions for its application” and No. 183n dated 23.12.2010 “On approval of the chart of accounts of accounting of autonomous institutions and instructions for its application” can be called minimal.
Compared to the previously in force Instruction No. 148n (Order of the Ministry of Finance of Russia dated November 3, 2011 No. 148n “On the procedure for enacting Order of the Ministry of Finance of the Russian Federation dated September 22, 2011 No. 117n”) in Instruction No. 162n (Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n “On approval of the chart of accounts for budget 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 records for writing off debt are not given for all types of debt. The complete correspondence of the accounts is contained only in the two most recent instructions No. 174n and No. 183n:
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KOSGU |
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Instruction No. 162n |
Instruction No. 174n |
Instruction No. 183n |
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The main differences between 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 budgetary and autonomous institutions there are no accounting accounts used by financial authorities and treasury authorities, as well as accounts for accounting of treasury property; 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 account groups 206 00, 302 00, 401 20 ).
By methods of financial support. For budgetary and autonomous institutions, the charts of accounts do not contain accounts for accounting settlements with the financial authority for budget revenues (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 on budget obligations (501 00) provided for government institutions.
State institutions in the Chart of Accounts of Budget Accounting do not have accounts 507 00 “Approved volume of financial support” and 508 00 “Financial support received”, provided for budgetary and autonomous institutions. For budgetary and autonomous institutions, it is provided for the reflection on account 504 00 “Estimated (planned) assignments” of estimated assignments not only for expenses (as for government 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 for obligations assumed at the expense of another source, and the subsequent restoration of the funds used.
By the right to dispose of property. For budgetary and autonomous institutions, the charts of accounts provide for the allocation of particularly 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 government institutions, the Chart of Accounts of Budget Accounting provides only for other movable property (analytical group 30 of the synthetic account of the accounting object of the Unified Chart of Accounts).
On relations with founders. The charts of accounts of budgetary and autonomous institutions provide for account 210 06 “Settlements with the founder”. In particular, paragraph 116 of Instruction No. 174n and paragraph 119 of Instruction No. 183n provide accounting records for the receipt of fixed assets and intangible assets into the operational management of the institution and return to the founder upon termination of operational management in correspondence with account 210 06.
In accordance with the provisions of clause 238 of the order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n “On approval of a unified chart of accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal ) institutions and instructions for its use" (hereinafter referred to as Instructions No. 157n) and based on the peculiarities of the legal status of government institutions, they should not have any settlements with the founder. Account 210 06 is not mentioned in Instruction No. 162n. However, 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, and 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 Budget Accounting and Instructions for its Application”, communicated by letter of the Ministry of Finance of Russia dated 29.12.2010 No. 02-06-07/5396.
By managing funds. In the chart of accounts of budgetary institutions, unlike autonomous ones, the use of accounts 0 201 21 000 “Institutional funds on accounts with a credit organization”, 0 201 22 000 “Institutional funds placed on deposits with a credit organization” is not provided for.
For limited use by autonomous institutions of KOSGU. The Chart of Accounts of Autonomous Institutions does not provide for the use of KOSGU codes reflecting increases and decreases in assets and liabilities (codes 310–410, 510–610, 560–660, 730–830, etc.). KOSGU codes are used only in accounts of costs and income, intradepartmental calculations, and planned indicators (109 00, 401 00, 304 04, 502 00, 504 00, 507 00, 508 00). Also included in the text of Instruction No. 183n is a description of the economic content of transactions for selecting an analytical account within accounts 302 00, similar to the provisions of the legislation on the application of KOSGU.
Regulations on the Ministry of Health of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 19, 2012 N 608 (Collected Legislation of the Russian Federation, 2012, N 26, Art. 3526; 2013, N 16, Art. 1970; N 20, Art. 2477 ; N 22, Art. 2812; N 33, Art. 4386; N 45, Art. 5822; 2014, N 12, Art. 1296), I order:
1. Approve the list of medicines for medical use, subject to subject-quantitative recording, in accordance with the appendix.
2. To recognize as invalid:
Order of the Ministry of Health and Social Development of the Russian Federation dated October 13, 2006 N 703 “On amending the order of the Ministry of Health and Social Development of the Russian Federation dated December 14, 2005 N 785” (registered by the Ministry of Justice of the Russian Federation on November 7, 2006, registration N 8445);
Minister
IN AND. SKVORTSOVA
<1>The medicinal products for medical use listed in this list are subject to subject-quantitative registration, regardless of their trade name.
I. Medicines - pharmaceutical substances and medicines containing narcotic drugs, psychotropic substances and their precursors (their salts, isomers, stereoisomers) and included in lists, III, of the list of narcotic drugs, psychotropic substances and their precursors subject to control in the Russian Federation , approved by Decree of the Government of the Russian Federation of June 30, 1998 N 681<1>(hereinafter referred to as narcotic drugs, psychotropic substances and their precursors), in combination with pharmacologically inactive substances, as well as medications containing narcotic drugs, psychotropic substances and their precursors in combination with pharmacologically active substances: (as amended by Order of the Ministry of Health of the Russian Federation dated 04/05/2018 N 149n)
<1>Decree of the Government of the Russian Federation of June 30, 1998 N 681 “On approval of the list of narcotic drugs, psychotropic substances and their precursors subject to control in the Russian Federation” (Collected Legislation of the Russian Federation, 1998, N 27, Art. 3198; 2004, N 8 , Art. 663; N 47, Art. 4666; 2006, N 29, Art. 3253; 2007, N 28, Art. 3439; 2009, N 26, Art. 3183; N 52, Art. 6572; 2010, N 3 , Art. 314; N 17, Art. 2100; N 24, Art. 3035; N 28, Art. 3703; N 31, Art. 4271; N 45, Art. 5864; N 50, Art. 6696, Art. 6720 ; 2011, N 10, Art. 1390; N 12, Art. 1635; N 29, Art. 4466, Art. 4473; N 42, Art. 5921; N 51, Art. 7534; 2012, N 10, Art. 1232 ; N 11, Art. 1295; N 19, Art. 2400; N 22, Art. 2864; N 37, Art. 5002; N 48, Art. 6686; N 49, Art. 6861; 2013, N 9, Art. 953; N 25, Art. 3159; N 29, Art. 3962; N 37, Art. 4706; N 46, Art. 5943; N 51, Art. 6869; 2014, N 14, Art. 1626; N 23, Art. 2987; N 27, Art. 3763; N 44, Art. 6068; N 51, Art. 7430; 2015, N 11, Art. 1593; N 16, Art. 2368; N 20, Art. 2914; N 28, Article 4232; N 42, Article 5805; 2016, N 15, art. 2088; 2017, N 4, art. 671, N 10, art. 1481, N 23, art. 3330; N 30, art. 4664; N 33, art. 5182). (as amended by Order of the Ministry of Health of the Russian Federation dated 04/05/2018 N 149n)
Allobarbital
Alprazolam
Aminorex
Amobarbital
Amfepramone
Bromazepam
Brotizolam
Buprenorphine
Buprenorphine + naloxone (medicines) (as amended by Order of the Ministry of Health of the Russian Federation dated October 31, 2017 N 882n)
Butalbital
Butobarbital
Butorphanol
Galazepam
Haloxazolam
4-hydroxybutyrate
Dextromoramide
Dextropropoxyphene
Delorazepam
Diazepam
Diazepam + cyclobarbital
Diphenoxylate
Diethyl ether (at a concentration of 45 percent or more)
Zolpidem
Kamazepam
Ketazolam
Clobazam
Clorazepate
Clotiazepam
Lefetamine
Loprazolam
Lorazepam
Lormetazepam
Mazindol
Medazepam
Mesocarb
Meprobamate
Methylphenobarbital
Mefenorex
Midazolam
Modafinil
Nalbuphine
Nimetazepam
Nitrazepam
Nordazepam
Oxazepam
Oxazolam
Oxycodone
Oxycodone + naloxone (medicines) (as amended by Order of the Ministry of Health of the Russian Federation dated October 31, 2017 N 882n)
Pentazocine
Potassium permanganate (at a concentration of 45 percent or more)
Pinazepam
Pipradrol
Piritramide
Prazepam
Prosidol
Pseudoephedrine (at a concentration of 10 percent or more)
Secbutabarbital
Sufentanil
Temazepam
Tetrazepam
Tianeptine
Triazolam
Trimeperidine
Phenylpropanolamine (at a concentration of 10 percent or more)
Phenobarbital
Fentanyl
Phentermine
Fludiazepam
Flunitrazepam
Flurazepam
Chlordiazepoxide
Cyclobarbital
Ergometrine (at a concentration of 10 percent or more)
Ergotamine (at a concentration of 10 percent or more)
Estazolam
Ethyl loflazepate
Ethylmorphine
Ephedrine (at a concentration of 10 percent or more)
II. Medicines - pharmaceutical substances and medicinal preparations containing potent and toxic substances (their salts, isomers, ethers and esters, mixtures and solutions, regardless of concentration), included in the lists of potent and toxic substances for the purposes of Article 234 and other articles of the Criminal Code of the Russian Federation Federations approved by Decree of the Government of the Russian Federation of December 29, 2007 N 964<1>(hereinafter referred to as potent and toxic substances), in combination with pharmacologically inactive substances, as well as medicines containing potent and toxic substances in combination with pharmacologically active substances (subject to their inclusion in the list as a separate item):
<1>Collection of Legislation of the Russian Federation, 2008, No. 2, Art. 89; 2010, N 28, art. 3703; 2012, N 10, art. 1232; N 41, art. 5625; 2013, N 6, art. 558; N 9, art. 953; N 45, art. 5831.
Androstanolone
Aceclidine
Benactizine
Benzobarbital
Bromized
Hexobarbital
Hyoscyamine
Gestrinone
Snake venom (except for dosage forms for external use - creams, ointments, gels)
Zopiclone
Carbacholine
Clozapine
Clonidine
Clostebol
Levomepromazine
Mesterolone
Methandienone
Methandriol
Methenolone
Methyltestosterone
Nandrolone
Norclostebol
Bee venom (except for dosage forms for external use - creams, ointments, gels)
Sibutramine
Scopolamine
Ethyl alcohol (Ethanol) (as amended by Order of the Ministry of Health of the Russian Federation dated September 10, 2015 N 634n)
Total belladonna alkaloids (except for solid dosage form - suppositories) (as amended by Order of the Ministry of Health of the Russian Federation dated September 10, 2015 N 634n)
1-testosterone (except for dosage forms for external use - creams, ointments, gels)
Sodium thiopental
Tramadol
Tramadol 37.5 mg + paracetamol
Trihexyphenidyl
Ethyl chloride
III. Combined medicinal products containing, in addition to small quantities of narcotic drugs, psychotropic substances and their precursors, other pharmacological active substances<1>:
7) phenylpropanolamine in an amount up to 75 mg inclusive (per 1 dose of solid dosage form) or up to 300 mg inclusive (per 100 ml or 100 g of liquid dosage form for internal use);
8) phenobarbital in an amount up to 15 mg inclusive in combination with codeine (or its salts) regardless of the amount (per 1 dose of solid dosage form);
9) phenobarbital in an amount up to 20 mg inclusive in combination with ephedrine hydrochloride, regardless of the amount (per 1 dose of solid dosage form);
Not every accountant working in a commercial organization will be able to instantly switch to working in the budget accounting system. It is conducted according to rules that differ from those prescribed for commercial sector enterprises and non-profit organizations.
This difference is due to peculiarity of the legal status of such institutions. Their founders are either government bodies at any level, or municipal bodies, or ministries and departments at the federal level. These organizations are recipients of public funds distributed in the form of subsidies or budgeted financing, control over the expenditure of which is much stricter than in the private sector of the economy.
Therefore, the regulations governing this area differ from similar ones developed for entrepreneurship. There are no significant changes for 2019.
From a methodology point of view, 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 procedure for generating and submitting reporting forms. It is provided not only to the tax authorities, but also to 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 private in nature, relating to the activities of only one type of institution.
Budgetary 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.
- Budgetary institutions are created in the fields of science, education, and culture. They are financed from the founder’s budget, and they manage their income independently.
- State institutions work in the sphere of production and science, perform certain government functions or public services, are financed from the budget on the basis of an approved estimate, their activities are related to the use of money, they have their own income, which creates the need for specific regulation of their financial and budgetary discipline.
- Autonomous organizations are created mainly in the field of social support of the population, science, education, sports and other areas related to the provision of services to citizens. They are also financed from the founder’s budget; they manage their income independently. Their difference is that they can open current accounts in commercial banks, and not just in 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 reporting requirements.
To understand the requirements for the preparation and submission of reports, the accountant must know the classification of budget accounting entities. This mechanism involves three groups of subjects:
- recipients of funds (institutions);
- fund managers (founders or regional authorities that direct funds to their recipients);
- the main manager of funds (usually the federal ministry when distributing funds between autonomous organizations).
The recipient of the funds reports to the managers by preparing reports that are almost similar to those sent to the tax authorities.
A single Chart of Accounts for budget accounting, common to all groups of this type of legal entity, can be found in Instruction No. 157n. For 2019 it has undergone major changes.
An important change was adjustments 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”. Based on the Unified Chart of Accounts, illogical plans are developed for each type of budgetary organization.
New accounts were introduced, for example, 10429 “Depreciation of intangible assets - especially valuable movable property of an institution”, 10449 “Depreciation of rights to use non-produced assets”.
Accounts 10540 “Inventory - leased items”, 10240 “Intangible assets - leased items”, 10740 “Leased items in transit”, 10990 “Distribution costs” have become invalid.
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; 6 types of balance sheet forms alone are offered. The choice of form depends on whether the organization is the recipient, manager or main manager of budget funds.
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 budget 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 of funds also applies to. There is still a requirement to issue cash receipts when issuing cash. Employees report on an advance report with supporting documents (for commercial organizations these features of document flow have already been abolished). Calculations on the synthetic account 020800000, which has a large number of analytical accounts, are taken into account.
If in commercial organizations failure to deliver is a private matter, then in an institution it is a violation of budget discipline. Shortages, as understood by 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 dishonest actions;
- in the form of legal costs.
Calculations for these types of shortfalls are reflected according to account 020900000 “Calculations 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, timely unreturned funds issued according to the advance report, advance payments unreturned by counterparties for terminated government contracts, and the amount of legal costs.
With the founder
For all types of institutions, their founder will be a government agency or a specific 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 recording may lead to the application of liability measures against authorized persons. Transactions are recorded either annually or before the organization is converted to another form.
They are reflected on account 021006000. This account must necessarily reflect the property transferred to the organization by the founder, which it cannot dispose of independently, but uses the income received 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, using income from its activities.
Together with the property itself, the amount of depreciation accrued on it must be reflected, which remains here in the event of disposal of the property from management before its full depreciation. Targeted subsidies and the return of their unspent portion are also reflected here.
With other debtors
This type of calculation is reflected in the synthetic account 021005000“Accounts with debtors based on income” and accompanying analytical accounts. Overpayments of taxes are taken into account in the same account. It should be borne in mind that most expenses must be authorized by the founder, either in the form of approval of the estimate, or in the form of granting permission to carry out a specific expenditure transaction.
On subaccount 020502000 income from property is reflected on 020503000 – income from sales. All transactions are additionally reflected in journals maintained according to established forms.
Thus, all the rules governing accounting in budgetary organizations differ significantly from the rules of RAS; in addition, they have undergone a number of structural changes associated with changes in budget classification and the strengthening of the role of electronic document management in relations between government bodies.
In order to navigate all these changes, an accountant needs to devote time to studying the instructions. In this case, records will be kept in accordance with the new rules and there will be no problems associated with reporting.
Valid Editorial from 23.12.2010
| Name of document | ORDER of the Ministry of Finance of the Russian Federation dated December 23, 2010 N 183n "ON APPROVAL OF THE PLAN OF ACCOUNTS OF ACCOUNTING OF AUTONOMOUS INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION" (Order) |
| Document type | order, instruction |
| Receiving authority | Ministry of Finance of the Russian Federation |
| Document Number | 183N |
| Acceptance date | 16.03.2011 |
| Revision date | 23.12.2010 |
| Registration number in the Ministry of Justice | 19713 |
| Date of registration with the Ministry of Justice | 04.02.2011 |
| Status | valid |
| Publication |
|
| Navigator | Notes |
ORDER of the Ministry of Finance of the Russian Federation dated December 23, 2010 N 183n "ON APPROVAL OF THE PLAN OF ACCOUNTS OF ACCOUNTING OF AUTONOMOUS INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION" (Order)
Zakonbase: Chart of accounts and Instructions for filling it out are included in the system as separate documents
Based on Article 165 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3823; 2005, No. 1, Art. 8; 2006, No. 1, Art. 8; 2007, No. 18, Art. 2117; N 45, Art. 5424), paragraphs and Decree of the Government of the Russian Federation of April 7, 2004 N 185 “Issues of the Ministry of Finance of the Russian Federation” (Collected Legislation of the Russian Federation, 2004, N 15, Art. 1478; N 49, Art. 4908 ; 2007, N 45, Art. 5491; N 5, Art. 411) and for the purposes of legal regulation in the field of accounting by state (municipal) autonomous institutions, I order:
1. Approve the Chart of Accounts for accounting of autonomous institutions in accordance with Appendix No. 1 to this Order.
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.
3. This Order is applied in the formation of the accounting policy of a state (municipal) autonomous institution, starting from 2011.
Vice-chairman
Government of the Russian Federation -
Minister of Finance of the Russian Federation
A.L.KUDRIN
The Zakonbase website presents ORDER of the Ministry of Finance of the Russian Federation dated December 23, 2010 N 183n “ON APPROVAL OF THE PLAN OF ACCOUNTS OF AUTONOMOUS INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION” (Order) in the latest edition. It is easy to comply with all legal requirements if you read the relevant sections, chapters and articles of this document for 2014. To find the necessary legislative acts on a topic of interest, you should use convenient navigation or advanced search.
On the Zakonbase website you will find ORDER of the Ministry of Finance of the Russian Federation dated December 23, 2010 N 183n "ON APPROVAL OF THE PLAN OF ACCOUNTS OF ACCOUNTING OF AUTONOMOUS INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION" (Order) in a fresh and complete version, in which all changes and amendments have been made. This guarantees the relevance and reliability of the information.
At the same time, you can download ORDER of the Ministry of Finance of the Russian Federation dated December 23, 2010 N 183n “ON APPROVAL OF THE PLAN OF ACCOUNTS OF ACCOUNTING OF AUTONOMOUS INSTITUTIONS AND INSTRUCTIONS FOR ITS APPLICATION” (Order) completely free of charge, both in full and in separate chapters.
