Types of state municipal institutions are recognized. State and municipal organization: definition, features and functions. Individual charts of accounts

Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n “On approval of the Unified Chart of Accounts for public authorities ( government agencies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application" (with amendments and additions)

Appendix No. 1. Unified chart of accounts for state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions Appendix No. 2. Instructions for using a unified chart of accounts for accounting state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions

Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n
"On approval of the 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 application"

With changes and additions from:

October 12, 2012, August 29, 2014, August 6, 2015, March 1, November 16, 2016, September 27, 2017, March 31, December 28, 2018

b) state (municipal) unitary enterprises in terms of maintaining budgetary accounting of the facts of economic life that arise during the exercise, on the basis of agreements, of the powers of the state (municipal) customer to conclude and execute on behalf of the relevant public legal entity state (municipal) contracts on behalf of public authorities (state bodies), government bodies extra-budgetary funds, local government bodies that are state (municipal) customers, when making budget investments in state (municipal) property and receiving budget investments in capital construction projects of state (municipal) property and (or) for the acquisition of state (municipal) real estate property in the manner established for recipients budget funds.

4. To recognize as invalid:

Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n “On approval of the Instructions for Budget Accounting” (registered with the Ministry of Justice of the Russian Federation on February 12, 2009, registration number 13309; Rossiyskaya Gazeta, 2009, March 6);

Order of the Ministry of Finance of the Russian Federation dated July 3, 2009 N 69n "On introducing amendments to the Instructions on Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n" (registered with the Ministry of Justice of the Russian Federation on August 13, 2009 , registration number 14524; Rossiyskaya Gazeta, 2009, September 2);

Order of the Ministry of Finance of the Russian Federation dated December 30, 2009 N 152n “On introducing amendments to the Instructions for Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n” (registered with the Ministry of Justice of the Russian Federation on February 4, 2010 , registration number 16247; Rossiyskaya Gazeta, 2010, February 19).

Registration N 19452

The Unified Chart of Accounts has been approved for state and municipal bodies and institutions, state academies of sciences, and management bodies of state extra-budgetary funds. It is introduced instead of the Chart of Accounts for budget accounting.

Determines how the Unified Plan is applied. The instructions for budget accounting are no longer valid.

Accounting management may be transferred under a contract (agreement) to another institution or organization (centralized accounting).

Primary and summary accounting documents can be compiled in electronic form. In this case, an electronic digital signature is used. In certain cases, the accounting entity must, at its own expense, make paper copies of such documents.

It is necessary to approve the working chart of accounts of state (municipal) institutions. It should contain accounts used for synthetic and analytical accounting.

The authorization journal is included in the accounting registers. They, as well as accounting records, must be stored for at least 5 years.

All accounts are five-digit. New columns have appeared (names of group and species).

Additionally, the following off-balance sheet accounts are provided. N 24 - property transferred to trust management. N 25 - for rent. N 26 - for free use.

Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n “On approval of the 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 application"

Registration N 19452

This order comes into force on January 1, 2011.

This document is amended by the following documents:

The changes come into force on February 10, 2019 and are applied when developing accounting policies and accounting indicators starting from 2019.

The changes come into force on May 8, 2018 and are applied when developing accounting policies and accounting indicators starting from 2018.

In accordance with Article 120 of the Civil Code of the Russian Federation, a state (municipal) institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature. Moreover, in accordance with Part 2 of this article, a state (municipal) institution can be autonomous, budgetary or state-owned.

State and municipal institutions in accordance with Article 9.1 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations” (as amended by the Federal Law) are institutions created by the Russian Federation, a constituent entity of the Russian Federation and a municipal entity.

Law No. 83-FZ (clause 4, article 6) establishes three types of state and municipal institutions: autonomous, budget and state-owned.

Treasury institution - a state (municipal) institution that provides services, performs work and (or) performs state (municipal) functions in order to ensure the implementation of the powers of state authorities (state bodies) or local government bodies provided for by the legislation of the Russian Federation, the financial support of which is provided at the expense of the corresponding budget based on the budget estimate (Article 6 of the Budget Code of the Russian Federation, Article 9.2. Federal Law of January 12, 1996 No. 7-FZ).

A budgetary institution is defined as a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work or provide services in order to ensure the implementation of the powers of state authorities (state bodies) or local government bodies provided for by the legislation of the Russian Federation in the fields of science, education, healthcare , culture, social protection, employment, physical culture and sports, as well as in other areas (Article 6 of the Federal Law, Article 9.2. Federal Law of January 12, 1996 No. 7-FZ).

An autonomous institution is recognized as a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work or provide services in order to ensure the implementation of the powers of state authorities (state bodies) or local government bodies provided for by the legislation of the Russian Federation in the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas in cases established by Federal laws (Article 2 of the Federal Law of November 3, 2006 No. 174-FZ as amended by the Federal Law).

It is worth considering that all three types of institutions are state (municipal), which means, in accordance with federal legislation, the decision to create, change the type, reorganize or liquidate such institutions is made by the founder in accordance with the procedure established by the highest executive body authorities of the constituent entity of the Russian Federation (local administration).

The main functions of state (municipal) institutions are the implementation of state (municipal) works and services.

State (municipal) service (work) - a service (work) provided (performed) by government bodies (local government bodies), state (municipal) institutions and, in cases established by the legislation of the Russian Federation, other legal entities. In connection with the use of similar terms and concepts in the legislation of the Russian Federation, it is necessary to distinguish between the concepts of services provided in accordance with the Federal Law of July 27, 2010 No. 210-FZ “On the organization of the provision of state and municipal services” (hereinafter referred to as the Federal Law of July 27, 2010). July 2010 No. 210-FZ), and services provided in the context of Federal Law dated 05/08/2010 No. 83 - Federal Law.

Federal Law No. 210-FZ of July 27, 2010 regulates the provision of state (municipal) services by authorities in the course of the implementation of their functions in the exercise of powers assigned to them or transferred from another level (for example, issuing a construction permit, providing an extract from the register real estate).

Consumers of these services are only individuals or legal entities (with the exception of state bodies and their territorial bodies, bodies of state extra-budgetary funds and their territorial bodies, local governments).

These services are provided at the request of specified persons (applicants) in accordance with administrative regulations.

In addition, Federal Law No. 210-FZ of July 27, 2010 regulates legal relations in the provision of services that are necessary and mandatory for the provision of state (municipal) services in the context of this law (for example, the issuance of a health certificate, which is necessary to obtain public service “issuance of a driver’s license”). Such services may be provided to the applicant, including on a paid basis, in accordance with the requirements of Article 9 of Federal Law No. 210-FZ of July 27, 2010.

The provisions of the Federal Law of 05/08/2010 No. 83 - FZ, to which this section of the official website of the Ministry of Finance of Russia is devoted, applies to services that are provided not by authorities, but by institutions subordinate to them within the framework of tasks defined for these institutions (for example, the implementation educational programs, primary health care, storage archival documents). Consumers of such services are individuals or legal entities, as well as authorities.

The following conditional division is accepted public services and government works:

A service is the result of the activities of an institution in the interests of a certain individual (legal) person - the recipient of the service (for example, the implementation of educational programs of secondary vocational education, primary health care, library services for library users). Work is the result of an institution’s activities in the interests of an indefinite number of individuals or society as a whole (for example, the creation theatrical production, organization of exhibitions and competitions, landscaping).

A “service” is characterized by a certain number of consumers and the homogeneity of the service provided to them; as a result, the volume of service provision can be measured, and the cost standard can be calculated per unit of service provision. For “work” it is difficult to estimate the exact number of consumers, and the work itself differs significantly in nature, as a result, standardization of costs per unit of work is, as a rule, not possible. There are departmental lists of services (work) provided (performed) by state institutions subordinate to the federal executive authorities in their main field of activity.

A state task to a federal government agency is formed on the basis of a departmental list of services (work) provided (performed) by government agencies subordinate to the federal executive body (hereinafter referred to as the departmental list).

That is, the state task (and, as a consequence, the subsidy for financial support for its implementation) applies only to those services (works) that are included in the departmental list.

Paragraph 4 of the Decree of the Government of the Russian Federation dated September 2, 2010 No. 671 stipulates that federal executive authorities performing the functions of developing state policy and legal regulation in established field activities, has the right to approve basic (sectoral) lists of government services (works) provided (performed) by federal institutions in the established field of activity (hereinafter referred to as the basic lists). At the same time, it was determined that the indicators of departmental lists can be supplemented and detailed, but should not contradict the indicators of the basic lists.

Consequently, the functions of the basic and departmental lists are different:

Basic lists should ensure uniform representation of similar services in all departmental lists.

Departmental lists are formed by the federal executive body performing the functions and powers of the founder on the basis of the basic ones (if any are approved in the relevant field of activity) and determine the services (work) performed by government agencies subordinate to them.

In accordance with paragraph 3 of the Decree of the Government of the Russian Federation dated September 2, 2010 No. 671, federal executive authorities formed and approved Departmental Lists and posted them on the Internet.

The decision on the formation of lists of state (municipal) services (work) provided (performed) by state (municipal) institutions of a constituent entity of the Russian Federation (municipal entity) is taken by the constituent entity of the Russian Federation (municipal entity) itself.

In order to implement the provisions of Federal Law No. 83-FZ dated 05/08/2010, the Ministry of Finance of Russia recommends that the supreme executive body of the constituent entity of the Russian Federation choose one of the two recommended approaches below:

• 1) formation of a two-level structure of the list of services, consisting of a sectoral list of services and a departmental list of services. This approach can be applied if a regional socio-economic development program has been developed in a constituent entity of the Russian Federation and there is a certain position of sectoral executive authorities on the implementation of regional policy in areas of activity;
• 2) formation of a unified list of services, in this case the list of services is formed by the founder for the purpose of subsequent formation of tasks for subordinate institutions. The list of services is approved legal act founder. There is also the possibility of providing paid state (municipal) services.

In accordance with the provisions of the Budget Code of the Russian Federation, the institution has the right to provide services on a paid basis only in excess of the assignment. The institution does not have the right to refuse to fulfill this state (municipal) task in favor of providing services on a paid basis (Article 69.2 of the Budget Code of the Russian Federation as amended by the Federal Law). In addition to the established task, the institution has the right to provide services related to its core activities for a fee to individuals and legal entities on the same conditions for the provision of the same services. At the same time, for budgetary institutions, the founder establishes a procedure for determining the specified fee, unless otherwise provided by federal law, and for autonomous institutions, federal laws do not provide for the establishment of a procedure for providing such.

State and municipal organizations have always played a colossal role in the life of society. What is this?

Definition of state and municipal types of enterprises

State and municipal organizations are unitary enterprises whose purpose is to eliminate or solve the main problems and tasks of the state, as well as to generate financial income. A peculiarity of these types of organizations is the fact that they are not the owners of the property assigned to their names.

Only the founder has the right to dispose of the capital of such organizations. State and municipal organizations are unitary enterprises, and therefore their property is not divided into parts: shares, shares or deposits, etc.

Types of state and municipal organizations

There are 2 types of such organizations.

The first type is organizations that are based on economic rights. A municipal organization is one of the most common types of enterprises that carry the nature of economic rights. The creation of this type of organization occurs after the municipality or an authorized special body makes a corresponding decision.

The second type should be considered organizations whose information working base is built on the rights of operational management. The decision to create this type of enterprise must be made at the state level, by government order. These types of municipal and state enterprises are created to provide unique services, produce various products and perform some work that are characteristic of commercial, market organizations. However, all funding for this type of organization may be of a budgetary nature.

It's important to know that municipal organization may be autonomous. The autonomy of an institution provides for the organization's responsibility for assigned property, but movable, especially valuable or immovable property acquired with the owner's funds or assigned to the owner's institution are an exception to the rule.

Features of the characteristics of state and municipal organizations

The presence of special legal capacity is a primary feature of such enterprises. As mentioned earlier, such organizations perform special types of work characteristic of commercial, market organizations. However, municipal and state unitary institutions do not have restrictions on the execution of other transactions, provided that the action or transaction being performed is not provided for by any regulatory documents, acts, for example, a charter.

The second point indicating the peculiarity of this type of organization: an economic entity is an individual enterprise.

The third feature is based on the Civil Code. The terminology of such organizations should be understood correctly, namely: the word “enterprise” is a subject of civil law, in other cases it can act as an object of legal relations.

An important feature is the ability of state and municipal organizations to apply for subsidies, subsidies and even subventions, that is, for various types of targeted financing. Most often, this type of financing is provided to enterprises with a social focus.

The next feature follows from the previous, third characteristic, namely: indication of information about the owner of the property and all sources of capital formation in the charter of business entities. It is important to know that in enterprises of this type the owner is responsible for the activities and performance of the organization, but the organization is not responsible for the obligations and rights of the owner.

Municipal entity and its organization

A municipal organization is a section of state territory with local self-government, which is carried out jointly with state administration. In such institutions, an important aspect of activity is the organization of the municipality. Education is organized on the basis of various criteria, laws and nuances of the activities of territorial self-government bodies.

There are five types of entities on the territory of the Russian Federation:

• City district. In the urban district, all decisions are made by self-government bodies and are based on federal laws specific to local purposes. Urban districts are not part of municipal districts.
• urban settlement– characteristics of large towns or small cities. In such places, self-government is carried out without government intermediaries. Management is carried out by the residents of the city or town. Settlements that cannot be classified as urban districts are called part of the municipal district.
• Municipal district– settlements with shared territory. A type of self-government similar to an urban settlement. The laws of the Russian Federation may provide the opportunity to carry out certain government functions.
• Rural settlements- having a common territory. An example is: a farmstead, an aul, a village, a village, a hamlet, etc. The form of government in such places is local in nature and is carried out by the residents of these settlements.
• Territory with federal designation, which has an intracity character, is a type of municipal formation in the Russian Federation, including settlements that are part of a city.

Regardless of the type of entity, all of them must have a charter, which may contain the following information: conditions of organization and order, composition and boundaries of the municipal entity, structural formation of self-government bodies, guarantees for officials, appointed persons, etc.

Municipal services

The organization of municipal services occurs in accordance with the legislative acts of the Russian Federation “On the organization of the provision of state and municipal services.” Municipal service- this is work that can be performed by a certain authority, all state species organizations and sometimes some legal entities.

It is important to know that service and work are different concepts. The service is the result of the influence of an institution in order to satisfy the interests of a certain legal (individual) individual.

How are municipal institutions organized?

The organization of municipal bodies is carried out in two ways. First way- this is a referendum where citizens vote to decide any issues of a local nature.

Second way- these are the elections of subjects in local authorities self-government. A representative body of self-government has the right to represent, protect and defend the interests of the population of its type of municipal organization.

Principles of organization of municipal government

The organization of municipal government is based on municipal rights, service and property. In other words, municipal government is a type of decentralized form of government. This type of management is characterized by independence in the formation of ideas, goals and objectives, independent organization self-government bodies and even independent management and organization of the budget.

Functions of state and municipal organizations

A municipal organization, like a state organization, has its own functions that they need to perform. Considering the functional purpose of these classes of organizations, it should be noted that these types of services can be perceived as a certain type of municipal or government activities. The activities of such organizations extend to: human rights, organizational, regulatory, law-making and law enforcement functions.

He talks about posting information about institutions on the official website and updating data about institutions in the Unified State Register of Legal Entities Natalia Vasilievna GVOZDEVA, deputy general director company "".

Subclause came into force on the first day of this year. "a" clause 19 of Art. 6 of Law No. 83-FZ, which amended Art. 32 of Law No. 7-FZ “On Non-Profit Organizations”, obliging state and municipal institutions to ensure openness and accessibility of their constituent documents, certificates of state registration, decisions on the creation of an institution, decisions on the appointment of a manager, regulations on branches and representative offices, state (municipal) assignments, financial and economic activity plans, annual financial statements, reports on the results of activities and use of property, information on control activities carried out.

To implement this provision of Law No. 7-FZ, the Ministry of Finance of the Russian Federation adopted order No. 86n dated July 21, 2011 “On approval of the procedure for providing information by a state (municipal) institution, posting it on the official website on the Internet and maintaining the specified website,” in which clarified that the specified information should be posted on the official website for posting information about institutions www.bus.gov.ru (hereinafter referred to as the official website). The Federal Treasury was appointed responsible for ensuring the operation of the official website.

According to this order, the institution must provide information to the official website independently or through its authorized representative in two forms: in the form of electronic copies of the documents listed above, and in the form of structured information about its activities. The latter is grouped into sections: general information about the institution, information about the state (municipal) task, about the plan of financial and economic activities, about operations with target funds, about budget obligations and their implementation (estimates), about the results of activities and the use of property, control measures and annual financial statements. Government institutions must post information about themselves on the website if they are approved by a state (municipal) task.

It is important that the reporting indicators and performance indicators in accordance with the order of the Federal Treasury dated December 29, 2011 No. 645 “On approval of the requirements for the procedure for generating structured information about the institution and electronic copies of documents posted on the official website on the Internet” will be posted on the official website starting September 1, 2012. Now we are talking only about posting on the official website general information on the establishment, on state (municipal) assignments, plans for financial and economic activities and budgetary obligations of government institutions that have approved the state (municipal) assignment.

What is important for an institution to know when posting information?

The structure of providing information on the site, provided for by Order No. 86n, corresponds to federal regulations, in particular the Decree of the Government of the Russian Federation of September 2, 2010 No. 671 “On the procedure for forming a state task in relation to federal government institutions and financial security fulfillment of a state task" and order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n "On the requirements for the plan of financial and economic activities of a state (municipal) institution", and may differ from the structure of documents established by the regulatory legal acts of a constituent entity of the Russian Federation or a municipal entity . In this case, the institution will have to compare the indicators of its own documents with the indicators required for posting on the website.

Information about the activities of an institution can be posted on the official website both by the institution itself and by its authorized representative (by proxy). A representative of an institution can be either a financial authority or an executive authority (local government) performing the functions and powers of the founder of the institution.

Entering information on the official website can be done either manually through your personal account or in an automated manner. If a subject of the Russian Federation (municipal entity) has an automated system that contains up-to-date information about institutions, state (municipal) tasks, plans for financial and economic activities, then this information can be uploaded to the official website in a structured form in accordance with formats approved Federal Treasury and posted on the website of the Ministry of Finance of the Russian Federation.

Posted information must be signed electronic digital signature institution or its authorized representative. In the second case, it is necessary to understand that the authorized representative takes responsibility for the accuracy of all submitted documents, including their electronic copies, which, in our opinion, is not always possible. We believe that the best option may be for an authorized representative to provide all the information he has in a structured form to the official website and then have the institution sign the information with its digital signature, since by law it is the institution that is responsible for the provision and placement of such information.

As for electronic copies of documents that must be submitted by an institution to the official website, Federal Treasury Order No. 645 defines a fairly wide list of formats that can be used to post information. At the same time, there is no requirement to place scanned copies of documents - it is enough for the institution (authorized representative) to provide an electronic copy of the document and sign it with his digital signature, which will mean its authenticity.

Which digital signature should I sign documents? It is no secret that at the moment the institution has several digital signatures for different purposes. To certify information posted on the official website, an institution can use digital signatures issued to authorized persons of the institution to certify information on placing orders for the supply of goods, performance of work, provision of services (on the All-Russian official website for posting information on placing orders - OOS). Representatives of those institutions whose official name or other significant parameters have changed will have to update their digital signature.

According to Order No. 86n, the formation of structured information about an institution must be carried out using classifiers, registers and directories provided for by the legislation of the Russian Federation. And here special attention It is worth paying attention to the list (directory) of organizations. Order of the Federal Treasury No. 645 provides for maintaining a register of sector organizations public administration(hereinafter referred to as ROSGU), which must contain all relevant information about the institution. Responsibility for providing (updating) information about the institution in accordance with Order No. 645 currently lies with the institution or its representative. The order sets out in detail the procedure for providing information about the institution to the Federal Treasury authority at the location of the organization in the form of an application for amendments to ROSGU. Updating information about an institution in ROSGU is extremely important, since if there is no data about the institution in the register, information about its activities cannot be posted on the official website.

For users to work with the site, Federal Treasury Order No. 645 determined the minimum requirements for the software installed on the user’s computer, necessary for posting information. In the list of these requirements, you need to pay attention to the need for the specialist signing EDS information to have Crypto Pro cryptographic protection tools.

If you have any questions about working with the official website, answers can be obtained either from the user manual posted directly on the website, or by contacting the website operator service.

Integration with the official website of the AS of the constituent entities of the Russian Federation and Moscow Region

To facilitate the posting on the official website of information about institutions by the Department of Information Technology in the field of state and municipal finance management and information support budget process of the Ministry of Finance of the Russian Federation in October 2011, a pilot group was created to test the official website, which included the Amur Region, Perm Territory, the Republic of Tatarstan, the Omsk Region, and the Chuvash Republic. The Ministry of Finance of the Russian Federation also invited IT companies operating in pilot regions to cooperate.

The first task set before the developers by the Ministry of Finance of the Russian Federation as part of pilot testing was to analyze the existing software for the completeness of the information contained in it and its necessary modification. The result of this stage was the expansion of the capabilities of automated systems of constituent entities of the Russian Federation and municipalities to ensure that they maintain the necessary information (mostly general information about the institution) and the subsequent entry by users of the details of institutions and performance indicators that were previously absent from them. Organization of work to supplement systems with the necessary information in short terms has become the most significant problem that the pilot subjects have had to face to date.

The official website became operational on December 27, 2011. At the first stage, it became possible to manually post information about an institution through a personal account. The next step was the possibility of transmitting general information about the institution in a structured form to the official website. Competition even arose between regions and developers of automated systems - who would be the first to upload information to the site. Our company and the Amur region became the winner of this small competition. In February, we are faced with a more serious task - to organize a mass automated provision of information on the website about state (municipal) tasks and plans for financial and economic activities in pilot regions, and from March 1 - for all other regions of the Russian Federation.

Unified State Register of Legal Entities - a basic classifier for creating a register of organizations

The creation of the official website www.bus.gov.ru became the next step of the Ministry of Finance of the Russian Federation towards building a state integrated information system for managing public finances " Electronic budget", one of the main principles of which is the elimination of duplication of procedures for collecting and processing information while observing the rules for its one-time input.

When creating the official website, the Ministry of Finance of the Russian Federation immediately outlined the task of using uniform classifiers and registers, including the register of public sector organizations, by all participants in the budget process. Based on the fact that the body that registers all changes in the status of legal entities is the Federal tax service, The Ministry of Finance of the Russian Federation announced a decision that the Unified State Register of Legal Entities (USRLE) classifier state register legal entities) for institutions of public legal entities will become the basis for the formation of general information about institutions on the official website. However, in order for the current content of the Federal Treasury ROSGU classifier to be replaced by the content of the Unified State Register of Legal Entities, it is necessary to ensure the relevance of the data available in the Federal Tax Service databases.

To solve this problem, the Ministry of Finance of the Russian Federation instructed the Federal Tax Service and the financial authorities of the constituent entities of the Russian Federation to organize a centralized reconciliation of data for each region, taking into account the clarifications sent by letter of the Ministry of Finance of the Russian Federation dated November 25, 2011 No. 18-05-05/1048.

Based on the experience of the Amur region, together with which our company participated in this project, we can say that the greatest problem in solving the task was the need for repeated verification of data on institutions during the period of their mass re-registration, associated both with changes in their legal status(state-owned, new budgetary, autonomous), and with the transfer to the regional level of municipal health care institutions.

Currently, work on updating the Unified State Register of Legal Entities continues. Upon completion of this work, the Ministry of Finance of the Russian Federation may decide to use the Unified State Register of Legal Entities as the basic classifier of the official website. In this case, the “one window” principle will begin to apply for institutions - any information about the institution will first have to appear in the Federal Tax Service and only then on the official website and other information systems public finance management.

In the period from May 10 to December 1, 2016, more than 60 partners of the 1C company in 50 cities of Russia, with the methodological support of the 1C company, are conducting the next training seminar “Changes in the budget classification, accounting and reporting of state and municipal institutions in 2016. Practical examples in "1C:Accounting" government agency 8". We invite you to attend the seminar and offer a selection of answers to questions from listeners.

About the seminar “Changes in budget classification, accounting and reporting of state and municipal institutions in 2016. Practical examples in "1C: Public Institution Accounting 8"

In order to provide methodological support to the accounting services of state and municipal institutions, the 1C company, together with regional partners, is conducting a series of seminars on the topic: “Changes in the budget classification, accounting and reporting of state and municipal institutions in 2016. Practical examples in “1C: Public Institution Accounting 8” - mass educational event according to a single program in more than 50 cities of Russia.

The seminar is devoted to changes in accounting and reporting of state and municipal institutions in accordance with the New structure of the budget classification of income, expenses, sources in 2016. Issues of accounting in state and municipal institutions of all types are considered using the 1st and 2nd editions of the software product “1C: Public Institution Accounting 8” in accordance with current regulatory documents:

• Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (as amended on December 25, 2015 No. 190n, dated February 16, 2016 No. 9n) “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation” (with amendments and additions, came into force from 01/01/2016);
• Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n “On approval of the 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 application "(as amended on 08/06/2015 No. 124n, 03/01/2016 No. 16n);
• 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” (as amended No. 184n dated November 30, 2015);
• Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (as amended No. 227n dated December 31, 2015) “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application”;
• Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n “On approval of the Chart of Accounts for accounting of autonomous institutions and Instructions for its application” (edition No. 228n dated December 31, 2015);
• Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n (as amended No. 229n dated December 31, 2015) “On approval of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation”;
• Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n (as amended No. 119n dated December 17, 2015) “On approval of the Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions.”

In the seminar program:

• New structure of budget classification of income, expenses, sources in 2016. Features of budget execution without the use of KOSGU;
• Authorization of institutional expenses by type of expense. Basic aspects of using types of expenses;
• Main changes in accounting and reporting in 2016;
• Practical examples of accounting in government, budgetary and autonomous institutions in “1C: Public Institution Accounting 8” (editions 1 and 2);
• Answers to questions.

Methodological support for seminar participants

Seminars, regardless of where they are held, are subject to the same requirements for methodological support participants, according to thematic content and completeness of disclosure of the issues under consideration. All seminar participants are provided with methodological manuals company "1C", which reflects materials from presentations and practical examples.

The first section of the manual contains an overview of changes in the budget classification, accounting and reporting of state and municipal institutions in 2016. The second section discusses practical examples of accounting in budgetary and autonomous institutions using “1C: Public Institution Accounting 8” (edition 1). The third and fourth sections of the manual provide practical examples of budget accounting government agencies in 2016 using 1st and 2nd editions"1C: Public Institution Accounting 8". The fifth section is devoted to the formation of quarterly budget reporting in 2016 using practical examples in “1C: Public Institution Accounting 8”

Answers to questions from seminar participants

As practice shows, accountants of state and municipal institutions have many questions that arise in their daily work; all these questions can be answered at the seminar “Changes in budget classification, accounting and reporting of state and municipal institutions in 2016. Practical examples in "1C: Public Institution Accounting 8" .

Which KPS should a government institution use for account 401.10 when dismantling and completing fixed assets?

According to paragraph 10 of the Instructions for the use of the Chart of Accounts for Budget Accounting, approved. by order of the Ministry of Finance of Russia dated 06.12. 2010 No. 162n as amended on August 17, 2015 No. 127n, when dismantling and completing fixed assets, account 0 401 10 172 “Income from operations with assets” is used.

In accordance with subparagraph “b” of paragraph 1.1.2 of the joint letters of the Ministry of Finance of Russia, Treasury of Russia dated December 30, 2015 No. 02-07-07/77754, No. 07-04-05/02-919“operations for separating from a single accounting object of property individual inventory objects of property that have independent cadastral numbers, as well as operations for moving fixed assets between groups of property, provided for in paragraph 37 of this Instruction No. 157n (real estate of an institution, other movable property of an institution, property - leased items), and (or) types of property corresponding to the classification subsections established by OKOF, are subject to reflection in budget accounting in correspondence with the analytical account of budget accounting xxx 1 14 00000 00 0000 1 401 10 172.”

In 2016, the chapter code is no longer included in the budget accounting account numbers, and in categories 15 - 17, the account number 0 401 10 172 should indicate the analytical group of the subtype of budget income. In accordance with paragraph 4 (1.1) “Analytical group of subtype of budget revenues” Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, hereinafter referred to as Instructions No. 65n, income from the disposal of fixed assets, including income from the sale of fixed assets; income from compensation for damage identified in connection with a shortage of fixed assets; other similar income is reflected in article 410 “Decrease in the value of fixed assets” of the analytical group of the budget income subtype.

On the other hand, in Instructions No. 65n in the latest edition there is no income code 1 14 00000 00 0000 410, but there is code 1 14 00000 00 0000 000. Therefore, for such operations, the account number 1 14 00000 00 0000 000 1 401 10 172 can be assigned in the accounting policy of the institution.

In the program “1C: Public Institution Accounting 8”, to generate the account number 1 14 00000 00 0000 000 1 401 10 172, you should use the KPS of the form “ KDB» indicating the value only in the attribute Type of income.

Budgetary and autonomous institutions form CPS of the type “ KDB» indicating 17 zeros.

One government institution transfers to another government institution, according to intradepartmental calculations, the OS and MH that it had on its balances as of 01/01/2016 at “zero” CPS. Which CPS should the recipient institution use for account 101.00 (105.00)?

According to the Procedure for including the budget classification code of the Russian Federation when generating the budget accounting account number (Appendix 2 to the Instructions for the use of the Chart of Accounts for Budget Accounting, approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n) according to accounting accounts financial assets in categories 1-17 of the budget accounting account number, analytical codes for the BC of the type “KRB” are indicated, that is, categories 4 - 20 of the budget expenditure code: code of section, subsection, target item and type of expenditure.

From January 1, 2016 according to paragraph 2 of the Instructions for the application of the Chart of Accounts for Budget Accounting, approved. by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, for analytical accounting accounts account 0 100 00 000 “Non-financial assets” when forming balances at the beginning of the current financial year, with the exception of analytical accounting accounts 0 106 00 000 “Investments in non-financial assets”, 0 107 00 000 “Non-financial assets in transit” , in 5-17 digits of the account number zeros are indicated. That is, when forming balances at the beginning of the current financial year, only in categories 1-4 of the analytical accounting account numbers of account 0 100 00 000 the section, subsection of the classification of expenses are indicated, in the remaining categories of the 17-bit CPS zeros are indicated. The same is said in letter of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07/14989.

By general rule when reflecting intradepartmental settlements between government institutions, as well as those created by them separate units, vested with the authority to maintain accounting records, the budget classification code in the account number 0 304 04 000 is indicated the same as in the number of the corresponding account for accounting for non-financial assets. Accordingly, in the operation D-t 1 304 04 310, K-t 1 101 00 000 (1 101 11 410 – 1 101 13 410, 1 101 15 410, 1 101 18 410, 1 101 31 410 – 1 101 38 410) in digits 1-17 of the account number 1 304 04 310 also indicate only the relevant section, subsection of the classification of expenses, the remaining zeros.

According to Methodical instructions on the use of forms of primary accounting documents and the formation of accounting registers by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions (Appendix No. 5 to the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n) upon registration interrelated calculations arising from transactions of acceptance and transfer of property, assets and liabilities between accounting entities, the Notice (form 0504805) is applied.

The notice (f. 0504805) is generated in two copies, one copy for each institution (separate division, branch) involved in the acceptance and transfer of accounting objects.

The institution that received the Notification (f. 0504805) with the documents attached to it confirming the fact of acceptance and transfer of accounting objects (acts of acceptance and transfer), fills out the Notification (f. 0504805) in its part of the details and sends its second copy to the party participating in the calculations, in confirmation of the generated interrelated indicators.

The completed Notice (f. 0504805) is accepted for accounting with the corresponding accounting entries reflected in the accounting registers.

Intragroup transactions should be excluded when forming consolidated forms of budget reporting(clauses 35 - 36 of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n, hereinafter referred to as Instruction No. 191n) . To determine interrelated indicators settlement parties draw up Certificates on consolidated settlements (form 0503125), hereinafter referred to as Certificates (form 0503125).

According to clause 23 of Instruction No. 191n, The certificate (f. 0503125) is compiled on an accrual basis from the beginning of the financial year based on the data reflected as of the reporting date on the relevant accounts of account 0 304 04 000 “Internal departmental settlements” to consolidate internal payments between the main manager, manager and recipients of budget funds, administrators of sources of financing the budget deficit, administrators of budget revenues on the movement between them of financial, non-financial assets and liabilities. Before drawing up the Certificate (f. 0503125), subjects of budget reporting must reconcile interrelated indicators for consolidated calculations. When reconciling, the indicators in the Certificate (f. 0503125) are compared with the data specified in the Notices (f. 0504805).

To exclude interrelated turnover on intragroup transactions, the analytical account numbers of account 0 304 04 000 for the transferring and receiving parties must be identical. Therefore, the budget classification code in the recipient’s non-financial assets account number must be the same as in the received Notice (f. 0504805).

In this case, the accounting account number of NFA accepted for accounting will include in categories 1-4 the codes of the section, subsection of the classification of expenses, in categories 15-17 - zeros, as indicated in the Notice (f. 0504805) of the transferring party.

What expense type code should be used to account for fixed assets received free of charge?

If we are talking about a budgetary (autonomous) institution, then in correspondence with account 304 04 “Internal departmental settlements” - when transferring fixed assets from the head institution (branch) to a separate division (branch) vested with the authority to maintain accounting records (head office), between branches , as in the previous answer, the KPS in the NFA account numbers of the receiving party must be the same as those of the transferring party, according to the received Notice (f. 0504805).

If the fixed asset is received from an individual, organization or other institution, the object is accepted for accounting in correspondence with the account 0 401 10 180 in accordance with paragraph 9 of the Instructions for the Application of the Chart of Accounts for Budgetary Institutions, approved. . Such calculations are not consolidated. Therefore, the type of expense code 244 is indicated - the code of the type of expense for which the maintenance of the facility is planned.

What type of expense code should be used to enter balances as of January 1, 2016 for fixed assets? The founder says that according to the CVR 244.

According to paragraph 2.1 of the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n as amended by Order No. 227n dated December 31, 2015, hereinafter referred to as Instruction No. 174n, for analytical accounting accounts of account 010000000 “Non-financial assets”, with the exception of analytical accounting accounts of accounts 010600000 “Investments in non-financial assets”, 010700000 “Non-financial assets in transit”, with when forming balances at the beginning of the current financial year, zeros are reflected in digits 5–17 of account numbers. In 2016, zeros may also appear in digits 1-4 of account numbers.

Pay attention to the wording paragraph 3 of clause 2.1 of Instruction No. 174n: “in the 5th to 14th digits of the account number, zeros are reflected, unless otherwise provided by the accounting policy of the institution;.”

There is no alternative available for non-financial asset account balances at the beginning of the year.

At the same time, according to paragraph 4 of Instruction No. 174n a budgetary institution has the right, taking into account the provisions of the Instructions for the Application of the Unified Chart of Accounts, when approving the Working Chart of Accounts, to introduce additional analytical codes of accounts that ensure the formation in accounting of additional information necessary for internal and external users of the financial statements of budgetary institutions. Therefore, by order of the Founder, it is lawful to reflect the opening balances of non-financial assets with an indication in the account numbers of the type of expenses for which the maintenance of the object is planned.

How should a government institution generate analytical account numbers for account 0 204 00 000 “Financial Investments” (different requirements are specified in different paragraphs of Instruction No. 162n)?

According to paragraph 4 of paragraph 2 of the Instructions on the application of the Chart of Accounts for budget accounting, approved. by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, as amended Order of the Ministry of Finance of Russia dated November 30, 2015 No. 184n, hereinafter referred to as Instruction No. 162n, “The use of budget classification codes of the Russian Federation by institutions and financial authorities in the formation of 1 - 17 digits of the account number of the Chart of Accounts of budget accounting is carried out in accordance with Appendix No. 2 to this Instruction, unless otherwise provided by these Instructions».

Appendix 2 to Instruction No. 162n the indication for analytical accounting accounts of account 0 204 00 000 “Financial investments” of an analytical code of the type KRB, KIF, in 1 - 17 Zeros are indicated in the digits of the account number.

According to paragraph 6 of paragraph 2 of Instruction No. 162n V 1 - 14 In the digits of the analytical accounting account numbers, account 0 204 00 000 “Financial investments” and the corresponding analytical accounting accounts, account 1 401 20 000 “Expenses of the current financial year”, zeros are indicated.

Guided by paragraph 4 of paragraph 2 of Instruction No. 162n, in which priority is given to the text of Instruction No. 162n over Appendix 2 to it, in the categories 15-17 account numbers of analytical accounting account 0 204 00 000 should indicate the code of the type of expenditure or item, subitem of the analytical group of the type of sources of financing budget deficits - in accordance with the type of budget classification code specified in Appendix 2 to Instruction No. 162n.

This position is supported by letter of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07/14989. According to paragraph 1 of the Procedure for the formation of opening balances on budget (accounting) accounts as of 01/01/2016, communicated by letter of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07/14989,

- “for analytical accounting accounts, account 1 204 00 000 - in 1 - 14 digits of the budget accounting account number there are zeros, unless otherwise provided by the accounting policy, in 15 - 17 digits - values ​​corresponding to 18 - 20 digits of the KBK sources of financing the budget deficit (00 00 00 00 00 0000 xxx<5>). As for the indicators for account 1,204,31,000, zeros are reflected in 15-17 digits of the account number.

- <5>00 00 00 00 00 0000 xxx - the code of the analytical group of the type of sources of financing budget deficits is indicated, reflecting the increase in the corresponding financial investments, according to Instructions 65n"

Intradepartmental settlements through account 304.04. What types of KPS and what KPS and KOSGU codes should be indicated in 2016 in correspondence:

1) Transfer of funds:

Dt 304.04 (KPS? KOSGU?) – Kt 201.11 610

2) Receiving funds:

Dt 201.11.510 – Kt 304.04 (KPS? KOSGU?)?

Obviously, we are talking about a budgetary (autonomous) institution. In budgetary and autonomous institutions, correspondence with account 304 04 “Intradepartmental settlements” is possible only when transferring settlements, non-financial and financial assets from the head institution (branch) to a separate unit (branch) vested with the authority to maintain accounting records (head office).

Accounting records for settlements with branches are given in paragraphs 72 - 75, 84, 142-143 of the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n.

Accounting records for settlements of a budgetary institution with its branches, taking into account the provisions Letters of the Treasury of Russia dated February 19, 2014 No. 42-7.4-05/2.2-116 are given in the table.

	Debit	Credit	BSU document
Transfer of funds from the head institution (separate division) to a separate division (head institution)	KIF 0 304 04 610	KIF 0 201 11 610, KIF 0 201 21 610, KIF 0 201 27 610 18 (KOSGU 610)	Application for cash expense, Payment order, operation Transfer to a higher (lower) institution (304 04)
Receipt of refunds of previously transferred funds for internal settlements	KIF 0 201 11 510, KIF 0 201 13 510, KIF 0 201 21 510, KIF 0 201 23 510, KIF 0 201 27 510 18 (KOSGU 610)	KIF 0 304 04 61 0	Cash receipts, operation Other income
Receipt of funds to a separate unit (head office) from the head office (separate unit)	KIF 0 201 11 510, KIF 0 201 13 510, KIF 0 201 21 510, KIF 0 201 23 510, KIF 0 201 27 510 17 (KOSGU 510)	KIF 0 304 04 510	Cash receipts, operation Receipt from a higher (lower) institution (304 04)
Transfer of refunds from a separate unit (head office) to the head office (separate unit)	KIF 0 304 04 510	KIF 0 201 11 610, KIF 0 201 21 610, KIF0 201 27 610 17 (KOSGU 510)	Return request, operation Other returns and refunds

From January 1, 2016, when creating a working chart of accounts, budgetary and autonomous institutions indicate account numbers in categories 15-17 analytical code type of receipts - income, other receipts, including from borrowings (sources of financing the deficit of funds of the institution) (hereinafter - receipts) or analytical code of the type of disposals - expenses, other payments, including repayment of borrowings (hereinafter - disposals), corresponding to the code (component of the code) of the budget classification of the Russian Federation(analytical group of the subtype of budget revenues, code of the type of expenses, analytical group of the type of sources of financing budget deficits).

According to Appendix 2 to Instruction No. 162n in account numbers 304 04, KPS of the type KDB, KRB, KIF can be used - depending on the KPS of the corresponding account. If you follow this logic, with KOSGU 510, 610 KPS account 304 04 should be of the type “KIF” indicating codes 510, 610 in categories 15-17 of the account number.

More information about settlements with branches can be found in the article posted on the ITS Internet resource “Reflection of settlements between the head office and separate divisions for the transfer of subsidies”

At the beginning of the year, there is a balance in the account of 208.22, and this is not a balance for a business trip, but a payment to the manager for travel around the city. In this case, is it necessary to transfer the balance from account 208.22 to 208.12?

In accordance with the Directives on the procedure for applying the budget classification of the Russian Federation, approved. by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, compensation for travel costs for all types public transport refers to subarticle 212 “Other payments” of KOSGU.

An exception is the cost of reimbursement to officials for the purchase of travel documents for official purposes for all types of public transport, reflected under subarticle 222 “ Transport services» KOSGU.

Subsection 222 of KOSGU reflects the security officials travel documents for official purposes for all types of public transport, as well as reimbursement to officials of specified expenses in case they were not provided with travel documents in the manner prescribed by law.

Examples:

Part 1 of the Regulations on the procedure for using travel documents (travel ticket, transport card, etc.) on urban passenger transport by officials of state labor inspectorates in the constituent entities of the Russian Federation, approved. By Order of Rostrud dated September 20, 2006 No. 233“On compensation of transport expenses for officials of state labor inspectorates in the constituent entities of the Russian Federation authorized to exercise supervision and control over compliance with labor legislation” stipulates that travel documents (travel tickets, transport cards, etc.) are purchased at state inspection labor in the amount necessary to ensure that officials (who spend more than 50% of their working time on on-site inspections) fulfill their powers to exercise supervisory and control functions in organizations. In cases where it is impossible to purchase travel documents (travel ticket, transport card, etc.), compensation for transportation costs is carried out based on actual costs based on the submitted route sheets.

Rules for providing travel documents for all types of public transport (except taxis) for urban, suburban and local traffic to employees of certain federal executive authorities, approved. Decree of the Government of the Russian Federation dated 02/05/2013 No. 89 provides for the provision of travel documents to employees who have special ranks and serve in institutions and bodies of the penal system, the federal fire service of the State Fire Service, authorities for control of the circulation of narcotic drugs and psychotropic substances and customs bodies of the Russian Federation (hereinafter referred to as employees, bodies (institutions)). If an employee is not provided with travel documents in the prescribed manner, expenses for travel for official purposes by public transport are reimbursed by authorities (institutions) in the amount of actual costs incurred based on the cost of travel in public transport established in the constituent entity of the Russian Federation on the territory of which the employee was stationed. for official purposes, in the manner established by paragraph 7 of these Rules.

If the official is not provided with travel documents, reimbursement of his travel expenses should be paid under subsection 222 of KOSGU.

Thus, the key to the application of subsection 222 of KOSGU is the obligation to provide the employee with travel tickets (that is, purchase them from transport organization and issue to the employee), established by law.

According to subparagraph 2 of paragraph 2 of the letter of the Ministry of Finance of Russia dated June 27, 2014 No. 02-05-11/31346 the acquisition of travel documents in order to provide, in accordance with the law, officials of state (municipal) bodies with travel documents for official purposes for all types of public transport should be reflected by type of expense 244 “Other purchase of goods, works and services to meet state (municipal) needs "

In other cases, compensation for the cost of travel for all types of public transport falls under subarticle 212 “Other payments” of KOSGU.

In a budgetary institution, when forming sheets of the purchase book in 2016 based on invoices from 2015, the old arbitrary KPS, consisting of all zeros, is added to accounts 210.N1 and 210.N2. How to carry out the document “Creating sheets of the purchase book” so that the current type of CPS is pulled up there?

When transferring balances on accounts 210.N1, 210.N2, 210.R1, 210.R2, the documents “Transfer of balances on KPS” automatically perform the necessary movements in the VAT accounting registers to change the KPS (more details in the article “Transferring balances on accounts 210.10 “Calculations” for tax deductions for VAT" (210.11, 210.N2, 210.R2) for new CPS"). Therefore, after the transfer of balances according to the CPS, VAT is accepted for deduction in the same way as in the absence of a transfer, either by the regulatory document “Creating purchase ledger entries” or by the document “Registration of a purchase ledger line” entered on the basis of an invoice.

The problem here is not in account 210.xx, but in the CPS of account 303.04. The fact is that in both cases, as when using the document “Creating purchase ledger entries”, and when using the document “Registration of a purchase ledger line”, account 303.04 will have the old KPS. At the same time, in the document “Registration of a purchase ledger line”, the working account of account 303.04 can be reselected. Therefore, to accept VAT as a deduction on last year’s invoice, it is recommended to use the document “Registration of a purchase ledger line”.

How to correctly transfer obligations under contracts and agreements concluded in 2015 to 2016 to 2016 so that all indicators are reflected correctly in the 2016 reporting?

Options:

According to paragraph 312 of the Instructions for the application of the Unified Chart of Accounts, approved

• “Indicators (balances) for the corresponding analytical accounts for authorizing expenses, generated in the reporting financial year for the first, second years following the current (next) financial year (hereinafter referred to as indicators for authorization), are subject to transfer to the analytical accounts for authorizing budget expenses, respectively;

• indicators for authorization of the first year following the current one (the next financial year) - to the authorization accounts of the current financial year;
• indicators for authorization of the second year following the current one (the first year following the reporting year) - to the authorization accounts of the first year following the current one (the next financial year);
• indicators for the authorization of the second year following the next one - to the authorization accounts of the second year following the current one (the first year following the next one).
• the transfer of authorization indicators is carried out on the first working day of the current year.”

Accounting entries for the transfer of balances on authorization accounts are given in Clause IV of Annex 1 to the Instructions for the Application of the Chart of Accounts for Budget Accounting, approved

For correct reporting it is necessary in the current year re-register unfulfilled obligations of previous years, obligations assumed for the planning period, and register the budget data reported for the current year.

This is also true for planned indicators and obligations of budgetary and autonomous institutions.

To automate the re-registration of obligations, including monetary ones, accepted for the planning period, as well as budget and planned data, the document "1C: Public Institution Accounting 8" is used. Re-registration of planned expenditure authorization indicators".

When posting a document, entries are generated for the re-registration of obligations with a decrease in the depth of planning. The principle of generating transactions using the above examples is discussed in the article “Transfer of indicators for last year’s obligations accepted for the planning period to the first working day of the current year.”

Regular contract(an agreement concluded without the use of competitive ways supplier definitions). The obligation for the planning period under a contract concluded without the use of competitive methods for determining suppliers is re-registered with the same posting, only with a decrease in the depth of planning.

For example, a liability assumed in 2015 for 2016 was registered by the accounting record D-t 2.506.20.226, Kit 2.502.21.226.

Re-registration is reflected: D-t 2.506.10.226, K-t 2.502.11.226.

The competitive procedure - a notice was posted in 2015, the contract will be concluded in 2016. The liability for the planning period is re-registered with the same posting, only with a decrease in the planning depth.

For example, the placement of a lot for 2016 was registered in 2015 with an accounting entry: D-t 2.506.20.225, K-t 2.502.27.225.

Re-registration will be reflected: D-t 2.506.10.225, K-t 2.502.17.225.

The competitive procedure was completed in 2015. The obligation for the planning period is re-registered by posting the acceptance of the obligation without using account 502.07 with a decrease in the planning depth, since in the reporting year, 2016, the competition did not take place, but was completely completed last year.

For example, in 2015 for 2016:

contract placed: D-t 2.506.20.340, K-t 2.502.27.340,

an obligation was accepted based on the results of competitive procedures: D-t 2.502.27.340, K-t 2.502.21.340,

savings are reflected (if any): D-t 2.502.27.340, K-t 2.506.20.340.

Re-registration of the liability in the amount of the account balance 2.502.21.340 is reflected by the entry for accepting the liability for the current year: D-t 2.506.10.340, K-t 2.502.11.340.

The competitive procedure took place in 2015, the contract was broken down into execution in 2015 and 2016. For example, in 2015, a contract was placed, based on the results of competitive procedures, obligations were accepted for 2015 and 2016 and savings were reflected.

The obligation for the planning period is re-registered in the amount of obligations accepted as a result of competitive procedures for 2016, by posting the acceptance of the obligation without using account 502.07 with a decrease in the depth of planning, since in the reporting year 2016 the competition did not take place, but was completely completed last year.

Transactions on assumed obligations and savings will not be re-registered in 2016. Only the obligation accepted for 2016 will be re-registered. Re-registration will be reflected by the posting: D-t 2.506.10.226, K-t 2.502.11.226.

Re-registration of unfulfilled obligations of previous years. Unfulfilled obligations of previous years, which are planned to be fulfilled this year, should be re-registered independently - enter documents for accepting obligations.

How to correctly transfer deferred liabilities accepted in 2015 to 2016? For example, at the end of 2015, a reserve was created for vacations not taken. In 2016, accruals and payments are made from these reserves. What accounting entries need to be made in 2016 to correctly display transactions in form 0503128 (0503738).

According to paragraph 312 of the Instructions on the application of the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n:

“At the end of the current financial year, the indicators (balances) for the corresponding analytical accounts for accounting for budgetary allocations, limits on budgetary obligations and approved budget (planned, forecast) assignments for income (receipts), expenses (payments) of the current financial year for next year are not tolerated.

Indicators (balances) for the corresponding analytical accounts for authorizing expenses, generated in the reporting financial year for the first, second years following the current (next) financial year (hereinafter referred to as indicators for authorization), are subject to transfer to the analytical accounts for authorizing budget expenses, respectively:

Indicators for authorization of the first year following the current one (the next financial year) - to the authorization accounts of the current financial year;

Indicators for authorization of the second year following the current one (the first year following the reporting year) - to the authorization accounts of the first year following the current one (the next financial year);

Indicators for the authorization of the second year following the next one are added to the authorization accounts of the second year following the current one (the first year following the next one).

The transfer of authorization indicators is carried out on the first working day of the current year.”

Accounting records for the transfer of balances to authorization accounts are given in paragraph IV of Appendix 1 to the Instructions on the application of the Chart of Accounts for budget accounting, approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n.

Thus, the transfer of balances in analytical group 90 “Authorization for other subsequent years (outside the planning period)” of the synthetic accounts of the section “Authorization of expenses of an economic entity” is not provided.

Accounting entries for recording transactions with deferred liabilities are given in the instructions for using the chart of accounts for budget accounting (approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n), on the use of charts of accounts for accounting of budgetary institutions (approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n) and autonomous institutions (approved by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n), further – Instructions No. 162n, No. 174n, No. 183n. The complete recording scheme is given in letters of the Ministry of Finance of Russia dated 04/07/2015 No. 02-07-07/19450, dated 05/20/2015 No. 02-07-07/28998:

• Reflection of the obligations assumed by the institution in the amount of the formed reserves for upcoming expenses for vacation pay for the time actually worked:
• The obligation of the current financial year has been accepted (using the previously created reserve):
  • Dt 0 506 10 000, Kt 0 502 11 000 (clause 4 of Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated 05/20/2015 No. 02-07-07/28998, clause 2.1 of Appendix 3 to the Letter of the Ministry of Finance of the Russian Federation dated 04/07. 2015 No. 02-07-07/19450) for BU and AU;
  • D-t 1 501 13 000, K-t 1 502 11 000 (clause 4 of Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated 05/20/2015 No. 02-07-07/28998, clause 2.1 of Appendix 3 to the Letter of the Ministry of Finance of the Russian Federation dated 04/07. 2015 No. 02-07-07/19450) for KU.
• At the same time, a decrease in deferred liabilities is reflected using the “Red reversal” method:
  • Dt 0 506 90 000, Kt 0 502 99 000 “reversal” (clause 174 of Instruction No. 174n, clause 203 of Instruction No. 183n, clause 2 of Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07 -07/28998, clause 2.2 of Appendix 3 to the Letter of the Ministry of Finance of the Russian Federation dated 04/07/2015 No. 02-07-07/19450) for BU and AU;
  • Dt 1 501 93 000, Kt 1 502 99 000 “reversible” (clause 2 of Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07-07/28998, clause 2.2 of Appendix 3 to the Letter of the Ministry of Finance of the Russian Federation dated 04/07/2015 No. 02-07-07/19450) for KU.

In addition to the above accounting entries, Instructions No. 162n, No. 174n and No. 183n An accounting entry for accepting obligations when using previously created reserves is also shown in the debit of account 502.09, that is, a second posting scheme is provided:

• Acceptance of deferred obligations:
  • D-t 0 506 90 000, K-t 0 502 99 000 (clause 174 of Instruction No. 174n, clause 203 of Instruction No. 183n, clause 1 of Appendix 3 to the Letter of the Ministry of Finance of the Russian Federation dated 04/07/2015 No. 02-07-07/ 19450, clause 2 of Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07-07/28998) for BU and AU;
  • D-t 1 501 93 000, K-t 1 502 99 000 (clause 141.2 of Instruction No. 162n, clause 1 of Appendix 3 to the Letter of the Ministry of Finance of the Russian Federation dated 04/07/2015 No. 02-07-07/19450, clause 2 of Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07-07/28998) for CU.
• Assumption of obligations through the use of previously created reserves:
  • D-t 0 502 09 000, K-t 0 502 01 000 (clause 167 of Instruction No. 174n, clause 196 of Instruction No. 183n) for BU and AU;
  • D-t 1 502 09 000, K-t 1 502 91 000 (clause 141.2 of Instruction No. 162n) for KU.

In the second posting scheme, the current obligation is accepted at the expense of the previously created reserve, but problems arise:

• accounts 501 93 and 506 90 constantly accumulate amounts of deferred liabilities;
• the limits or planned assignments of the current year remain unused.

Therefore, in our opinion, it is more expedient to use the first wiring diagram proposed in letters from the Russian Ministry of Finance. At the same time, the rules for auto-filling the Report on Budgetary Obligations (form 0503128), the Report on the Institution's Obligations (form 0503738) (hereinafter referred to as the Report f. 0503738) provide for correct preparation when using both posting schemes for reflecting deferred obligations.

Filling out the Report (f. 0503738) using the example of the first posting scheme, in which obligations when using the reserve are accepted as obligations of the current year and at the same time deferred obligations accepted earlier are reversed, is discussed in detail in the article on the ITS Internet resource “How to re-register deferred obligations accepted in last year, next year."

According to Instruction No. 174n (as amended by Order No. 227n), the accrual of income from the sale of inventories, fixed assets and intangible assets not related to the main activity (scrap metal, waste paper and own used fixed assets) is reflected on the credit of account 2,401 10,172 and the debit of account 2,209,83,000. Accordingly, the receipt of payment is reflected in the debit of account 2,201,11,510 and the credit of account 2,209,83,000 and in the debit of off-balance sheet account 17 (KOSGU 410 - 440). Why does Technological Analysis produce errors for account 2,209,83,000 when generating such transactions in the 1C: Public Institution Accounting 8 program?

Really, clause 3.86 of Order of the Ministry of Finance of Russia dated December 31, 2015 No. 227n V paragraph 150 of the Instructions on the application of the chart of accounts for accounting of budgetary institutions (approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n), further – Instruction No. 174n, paragraph 7 was added: “the accrual of income from the sale of fixed assets, intangible assets, material inventories is reflected at the time of transfer of ownership in accordance with the terms of concluded agreements on the credit of account 2,401 10,172 “Income from transactions with assets” and the debit of the corresponding analytical accounts of account 2,209 83,000 “Calculations for other income” and paragraphs 8-9 were excluded.

In accordance with paragraph 7 of paragraph 150 of Instruction No. 174n, an account is used for the implementation of NFA 2 209 83 000 "Calculations for other income."

However, earlier By letter of the Ministry of Finance of Russia dated December 19, 2014 No. 02-07-07/66918"About direction Methodological recommendations“on the transition to the new provisions of the Instructions for the application of the 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” the following recommendations were communicated:

"4. The balances of settlements for income and liabilities, formed as of the date of transition to the application of Order 89n, based on the results of the inventory, are subject to transfer to the corresponding analytical accounts of settlement accounts of the Working Chart of Accounts of the institution, approved taking into account the provisions Order 89n. The transfer of balances is carried out on the basis of a Certificate (f. 0504833) reflecting the following accounting entries:

4.1. regarding income calculations:

In the amount of debt for the sale of property due to the decision to write off (liquidate) objects of non-financial assets (scrap metal, rags, waste paper, other waste and (or) objects obtained during disassembly (dismantling) of written-off, liquidated objects, etc.) by debit account 020974000 “Calculations for damage to inventories” (120974560; 220974560; 220974000) and credit account 020574000 “Calculations for income from operations with inventories” (120574660; 220574660; 220574000);

In the amount of debt for other income not related to the implementation of contracts, agreements, including the provision of subsidies, as well as the performance by the institution of the functions assigned to it in accordance with the legislation of the Russian Federation - in the debit of account 020983000 “Calculations for other income” (120983560; 220983560 ; 220983000) and account credit 020580000 “Calculations for other income” (120581660; 220581660; 220581000);".

In accordance with clause 4.1 of the Letter of the Ministry of Finance of Russia dated December 19, 2014 No. 02-07-07/66918, the account is used for the sale of inventories 2 209 74 00 0 “Calculations for damage to inventories.”

It should be noted that in the Chart of Accounts for budgetary institutions, approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n in the editorial office Order of the Ministry of Finance of Russia dated December 31, 2015 No. 227n, there are still accounts 205 71 - 205 74.

In accordance with Part V of the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, hereinafter referred to as Instructions No. 65n, income from the disposal of non-financial assets is reflected in articles KOSGU 410 - 440, in particular, income from sales fixed assets are reflected in article KOSGU 410 “Decrease in the value of fixed assets.”

IN paragraph 2.2 of the joint letter of the Ministry of Finance of Russia and the Federal Treasury dated March 17, 2016 No. 02-07-07/15237 and 07-04-05/02-178 attention is drawn when compiling in 2016 Information on accounts receivable and payable f. 0503169 on the need to comply with codes of types of expenses and codes of analytical accounts of budget accounting according to Appendix No. 5 to Directions 65n. We believe that there should also be a correspondence between the codes of articles (subarticles) of the analytical group of the subtype of income and the codes of analytical accounts not only of budget accounting, but also the accounting of budgetary and autonomous institutions.

In accordance with paragraph 4(1).1 “Analytical group of subtype of budget income” of Instructions No. 65n, income from the disposal of fixed assets, including income from the sale of fixed assets; income from compensation for damage identified in connection with a shortage of fixed assets; other similar income is reflected in article 410 “Decrease in the value of fixed assets” of the analytical group of the budget income subtype.

Analytical accounts of synthetic accounting accounts of calculations - 205 00, 206 00, 208 00, 209 00, 302 00, etc. clearly correspond to KOSGU codes, including

• accounts 205 71 - 205 74 correspond to KOSGU 410 - 440;
• accounts 209 71 - 209 74 correspond to KOSGU 410 - 440;
• account 209 83 corresponds to KOSGU 180 “Other income”.

In accordance with this, in the 1C: Public Institution Accounting 8 program, checks are configured in the “Technological analysis of accounting” report. If in the transaction being checked, the analytical account of the synthetic account 209 00 (205 00) does not correspond to the KOSGU code of the corresponding account and vice versa, a corresponding message is issued.

In accordance with part V Instructions No. 65n KOSGU article 180 “Other income” includes other non-tax income not included in other articles of KOSGU group 100 “Income”, including:

• customs duties, taxes, customs duties, special, anti-dumping and countervailing duties;
• other income from foreign economic activity;
• grants and donations, other gratuitous transfers;
• subsidies received by state (municipal) institutions from the relevant budgets;
• gratuitous receipts from state (municipal) non-governmental organizations;
• income from the return by budgetary (autonomous) institutions of the balances of subsidies from previous years;
• income from compensation for damage identified in connection with a lack of funds;
• other similar income not included in other articles of KOSGU group 100 “Income”.

Therefore, in the report “” for account 209 83 in transaction correspondence, KOSGU 180 is expected.

In conditions of legal ambiguity, the procedure you have chosen for recording the sale of scrap metal, rags, waste paper, other waste and (or) objects obtained during the dismantling (dismantling) of write-off, liquidation objects, etc., should be fixed in the Accounting Policy of the institution, having agreed it with the superior founder (manager).

If, in accordance with your Accounting Policy, account 209 83 is used to reflect the sale of NFA, the corresponding report messages “ Technological analysis of accounting"You can just take note.

How is special equipment taken into account for R&D? Is there any normative document regulating accounting for this activity?

The relationship between the customer of research and development (R&D) and its performer is regulated by Chapter 38 of the Civil Code of the Russian Federation. Article 769 of the Civil Code of the Russian Federation There are two types of contracts for research and development (R&D):

To carry out research work related to terms of reference to conduct scientific research (R&D);

To carry out experimental design and technological work, according to which the contractor develops a sample of a new product, new technology, design documentation and so on (OCD).

The contract with the contractor may cover the entire cycle of research, development and production of samples or its individual stages.

In accordance with the terms of the contract, to perform work on the relevant topic, the customer can transfer his equipment to the performing agency, and special equipment and materials for its production can be purchased at the expense of the customer.

According to paragraphs 99, 118 of the Instructions on the application of the Unified Chart of Accounts, approved. by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, further – Instruction No. 157n, special equipment for research and development work purchased under contracts with customers, to ensure compliance with the terms of the contracts before transferring it to the scientific division, is subject to accounting on the balance sheet of the executing agency as inventory in account 0 105 36 000 “Other inventories” - other movable property of the institution.”

Special equipment (equipment) provided by the customer to perform work on the relevant topic is accounted for in off-balance sheet account 12 “Special equipment for carrying out research work under contracts with customers.” Account 12 also takes into account equipment purchased under contracts with customers, transferred to the scientific department to carry out research and development work on a specific topic of the customer.

According to paragraph 355 of Instruction No. 157

“Special equipment (equipment) provided by the customer is accepted for off-balance sheet accounting [on account 12] on the basis of supporting primary documents confirming its receipt by the institution, at the cost specified by the customer.

Special equipment transferred to the scientific division of the institution is accepted for off-balance sheet accounting [on account 12] on the basis of supporting primary documents confirming its transfer, at the actual cost of the object.

The disposal of special equipment (equipment) from off-balance sheet accounting is reflected at the cost previously accepted (accepted) for accounting:

Upon return, in accordance with the terms of the contract, to the customer of the special equipment (equipment) provided by him;

When accepting special equipment (equipment) as part of the objects of non-financial assets of an institution for their use in its activities, with the simultaneous reflection of the objects on the corresponding balance sheet accounts of non-financial assets.”

Accounting records for the movement of special equipment are given in paragraphs 9, 37 of Instruction No. 174n in the editorial office Order of the Ministry of Finance of Russia dated December 31, 2015 No. 227n.

It should be noted that if, under the terms of the contract for R&D, special equipment purchased by the executing agency at the expense of the customer is transferred to the customer along with the result of the work performed, in such a situation, the transfer of special equipment is part of the organization’s execution of the concluded contract for R&D, since the cost of the equipment is included in negotiated price for the specified works. Thus, in the accounting of the organization, when transferring special equipment to the customer, neither income nor expenses arise from the sale of property, nor is subject to VAT.

Accounting records for the movement of special equipment received from the customer are shown in Table 1.

Table 1

	Debit	Credit	Primary document	BSU document	Document BSU2
Acceptance of special equipment for accounting at the cost specified by the customer	Off-balance sheet account 12		Transfer and acceptance certificate, Receipt order (f. 0504207)	Receipt of materials (off-balance sheet accounting)	Receipt of the Ministry of Health
		Off-balance sheet account 12	Invoice for the release of materials (material assets) to the third party (f. 0504205)

Accounting records for the movement of special equipment purchased (manufactured) at the expense of the customer are shown in Table 2.

Table 2

	Debit*	Credit*	Primary document	BSU document	Document BSU2
Acceptance of special equipment for accounting at the actual cost of acquisition			Supplier shipping documents, Receipt order (f.0504207)	Purchasing materials	Receipt of the Ministry of Health
Write-off of the cost of special equipment transferred to the scientific division of the institution. Acceptance for registration of special equipment transferred to the scientific department	Off-balance sheet account 12		Request-invoice (f.0504204),	Write-off of materials, operation “Write-off to a scientific department (receipt to off-balance sheet account 12)”	Act of write-off of materials, operation “Write-off of special equipment transferred to the scientific unit (109 - 105)”
Write-off of equipment returned to the customer from off-balance sheet accounting		Off-balance sheet account 12	Invoice for the release of materials (material assets) to the third party (f.0504205)	Write-off of materials (off-balance sheet accounting)	Invoice for issue of materials to the side

*) In the numbers of balance sheet accounts, the KPS type “KRB” is used, in which in 2016 categories 1-14 are zeros, categories 15-17 are expense type 244.

The grant was issued to an individual. Is it possible for an institution to pay from this grant with KFO 3 (KOSGU 610) for reagents that they cannot sell to individuals? If possible, how to reflect it in accounting?

Yes. Possible.

Grant- these are funds that are provided free of charge and irrevocably individuals, non-profit organizations, including foreign and international organizations and associations according to the list of such organizations approved by the Government of the Russian Federation. Grants are provided for specific scientific research on the terms determined by the grantor, with the provision of a report to the grantor on the intended use of the grant.

In Russia, most grants for scientific research are issued by the President of the Russian Federation, the Government of the Russian Federation, or funds financed from the budget, for example, the Russian Foundation basic research.

Russian Foundation Fundamental Research Foundation (hereinafter referred to as the RFBR, the Foundation) is one of the largest grant givers in Russia. The official website of the RFBR Foundation contains The procedure for performing work on projects supported by the Russian Foundation for Basic Research, and the use of the grant (hereinafter referred to as the RFBR Procedure), which sets out the principles of interaction between grant recipients and the organization providing the conditions for the implementation of the project.

According to the RFBR Procedure, the grant recipient is the project manager who submitted an application for a grant and won the competition.

In the section " General provisions“The RFBR procedure notes that “in almost all cases when a project is submitted to the Fund’s competition by individuals, it indicates the organization that will provide the conditions for the implementation of the Project.”

The relationship between the Foundation, the institution and the grant recipient is regulated by a tripartite agreement signed by the parties and the Rules for the Organization and Conduct of Work on Scientific Projects approved by the Foundation, supported by the federal state budgetary institution "Russian Foundation for Basic Research" and the List of Allowable Expenses.

In accordance with this agreement

The organization is the executor - it provides conditions for the implementation of the project, makes payments on behalf of the Project Manager, enters into agreements with third parties,

The recipient of the grant is the customer of the work (services) of the Organization.

The grant recipient pays for the Organization's services (up to 20 percent of the grant amount).

If, in accordance with agreements on the allocation of grants concluded by grant givers (RFBR, RGNF) with grant recipients - individuals, grant funds by agreement between the grant recipient and the institution are credited to the personal account of the institution, these funds should be reflected as funds in temporary disposal, therefore that grant funds received by individuals are not funds of the institution. This is stated in letters of the Ministry of Finance of Russia dated January 19, 2016 No. 02-07-10/1601, dated October 16, 2015 No. 02-07-10/59926, dated July 24, 2015 No. 02-07-10/42728, dated July 23, 2015 No. 02-07 -10/42612 etc.

Accounting records for crediting the institution's personal account and spending funds from grants received by individuals are shown in the table.

No.		Debit	Credit
	Funds have been received in the form of a grant to the institution’s account	3 17 01 (KOSGU 510)
	Funds were transferred (paid) by order of the grantee for the purposes provided for by the project for which the grant was received		3 17 01 (KOSGU 610)
	Received and issued funds from the institution's cash desk to the grantee at his request	3 17 30 (KOSGU 510) 3 17.34 (KOSGU 510)	3 17 01 (KOSGU 610)* 3 17.30 (KOSGU 610) 3 17.34 (KOSGU 610)
	The institution's income is accrued from compensation of the institution's costs for organizational and technical support of the project or for services provided by the institution to the project manager
	Directing funds to compensate the institution’s costs for organizational and technical support of the project or services provided by the institution to the project manager	2 17 01 (KOSGU 130)	3 17 01 (KOSGU 610)

**) These accounting records reflect the debiting and crediting of funds to the institution’s account. It should be noted that in the treasury authorities, funds received at the temporary disposal of a budgetary institution are accounted for in one personal account (20) together with funds for the implementation of a state task (KFO 4) and from income-generating activities (KFO 2) and in one KFO - 8 (means non-profit organizations on personal accounts). Therefore, the recent trend is to reflect such transactions as non-cash, in correspondence with account 304 06, since in reality no transfer of funds occurs (see letter of the Ministry of Finance of Russia dated July 1, 2015 No. 02-07-07/38257 (example 4), letter Ministry of Finance of Russia No. 02-02-04/67438, Treasury of Russia No. 42-7.4-05/5.1-805 dated 12/25/2014 (as amended on 02/03/2015)).

Accounting records for recording calculations for compensation of the institution's costs for the organizational and technical support of the project or for the services provided by the institution to the project manager are shown in the table.

	Directing funds to compensate the institution’s costs for organizational and technical support of the project or for services provided by the institution to the project manager
	Terminated by offsetting a counterclaim of the same type: obligation to return grant funds to the grantee obligation to pay compensation for the institution’s costs (cost of the institution’s services)
	Change in cash balances The balance of funds for funds at temporary disposal has been reduced by the amount of withheld compensation for the institution’s expenses (the cost of the institution’s services) The cash balance for income-generating activities has been increased by the amount of compensation for the institution’s costs (the cost of the institution’s services)	2 17 01 (KOSGU 130)	3 17 01 (KOSGU 610)

Accounting records to reflect compensation for the institution's costs for the organizational and technical support of the project or services provided by the institution to the project manager should be fixed in the institution's Accounting Policy. These accounting records are documented in an Accounting Certificate (f. 0504833).

Upcoming seminars "1C:Consulting"

• May 10 – December 1, 2016 “Changes in the budget classification, accounting and reporting of state and municipal institutions in 2016. Practical examples in "1C: Public Institution Accounting 8"
• February 15 to July 1, 2016 “Accounting and taxation of wages in state and municipal institutions in 2016 using 1C payroll solutions”