Changes to the Chart of Accounts for accounting of budgetary institutions and the Instructions for its application, introduced (hereinafter - Order No. 227n) have long been expected. Innovations are due to the need to bring the Chart of Accounts and Instructions, approved. (hereinafter - Instruction No. 174n), in accordance with the Unified Chart of Accounts and the provisions of the Instructions for its application, approved. (hereinafter - Instruction No. 157n), new provisions of the budget legislation regarding the structure of the budget classification, changes in the procedure for the formation of financial statements.
Innovations should be applied in order to form an accounting policy for 2016 and accounting indicators as of January 1, 2016 (with the exception of the requirements for the formation of 1-4 digits of the account number).
One of the significant changes is that almost all references to the procedure for applying primary accounting documents in order to reflect business transactions in the accounting have been removed.
Source documents
You can learn more about the preparation of primary documents in the institution from the material "Encyclopedias of solutions. Public sector" Internet version of the GARANT system. Get free
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The procedure for the formation of 5-14 digits of the account number can be established by budgetary (autonomous) institutions in their accounting policies. In particular, you can use the codes of target items of expenditure. If the accounting policy does not regulate the issue of forming 5-14 digits of the account number, then zeros must be indicated in these digits.
The procedure for the formation of incoming balances on accounts of non-financial assets has been regulated, with the exception of accounts 0 106 00 000 and 0 107 00 000, zeros are indicated in digits 5-17 at the beginning of the year.
In addition, special rules are provided for accounts 0 204 00 000, 0 401 30 000, 0 401 20 270. Zeros are always indicated:
- in digits 1-14, account numbers of account 0 204 00 000 "Financial investments";
- in digits 1-17 of the account number 0 401 30 000 "Financial result of previous reporting periods";
- in 5-17 digits of account numbers of account 0 401 20 270 "Expenses on transactions with assets".
Note. The use of budgetary classification by budgetary institutions for the purposes of accounting can be found in the material of the Encyclopedia of Solutions. Budget sphere
Changes to Chart of Accounts
They are mainly related to bringing them into line with the Unified Chart of Accounts, approved (). The names of many accounts have been corrected, the corresponding adjustments have been made to the provisions.
The Chart of Accounts has been supplemented with new analytical accounts, including:
- 0 205 82 000 "Calculations on outstanding receipts" ();
- 0 206 11 000 "Payrolls" () - used to reflect the employee's debt when recalculating wages associated, for example, with the submission of a corrective time sheet (in the case of providing certificates of incapacity for work, fulfilling a state duty);
- to account 0 209 00 000 "Calculations for damage and other income", analytical accounting accounts were introduced, in particular: Calculations for other income "();
- 0 210 10 000 "Calculations for tax deductions for VAT" ();
- 0 401 40 172 "Deferred income from operations with assets" ();
- linking accounts 0 401 50 000 "Deferred expenses" and 0 401 60 000 "Reserves for future expenses" with specific KOSGU codes is not provided for by new editions; the accounting procedure for these accounts should be determined in the accounting policy based on the economic content of transactions ( , ).
The new wording sets out section 5 "Authorization of expenses" (). Accounting for analytical accounts of accounts 0 502 00 000 "Liabilities", 0 504 00 000 "Estimate (planned) appointments", 0 506 00 000 "Right to assume obligations", 0 507 00 000 "Approved amount of financial security", 0 508 00 000 "Received financial security" is organized according to the corresponding analytical codes of the type of receipts, disposals of the accounting object, the corresponding codes of KOSGU.
Added off-balance accounts ():
- 27 "Material values issued for personal use to employees (employees)";
- 30 "Settlements for the fulfillment of monetary obligations through third parties";
- 31 "Shares at par value".
OUR REFERENCE
Order of the Ministry of Finance of Russia dated March 1, 2016 No. 16n "On Amendments to the Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n" (the order is being registered with the Ministry of Justice of Russia) provides for the introduction of a new off-balance account 40 "Assets in management companies", designed to account for assets held in trust in management companies reflected in account 0 204 51 000 "Assets in management companies".
Changes to the Instructions for using the Chart of Accounts
Non-financial assets
The new edition sets out, in particular, the provisions ():
- according to the order of reflection in accounting of an increase in the initial cost of fixed assets as a result of completion, modernization, reconstruction;
- on posting unrecorded objects identified during the inventory;
- on the acceptance for accounting of fixed assets received as compensation in kind for damage caused by the guilty person. Acceptance for accounting of non-financial assets as part of the movement between the head office and (or) separate divisions is now not limited to the code of the type of activity "4".
Receipt land plots on the right of permanent (perpetual) use, including those located under real estate, is reflected in the debit of account 4,103 11,000 "Land - real estate of the institution" and the credit of account 4,401 10,180 "Other income" ( , ).
Also, entries were added to recognize as expenses of the current financial year capital investments made in fixed assets, intangible assets that were not created (not recognized as assets) in the presence of a decision to terminate the implementation of the investment project, within which capital investments were made ().
- transfer of special equipment from the warehouse to the scientific division for R&D under the contract;
- transfer of material reserves to employees (employees) of the institution for personal use for the performance of their official (official) duties;
- transfer of young animals to the main herd;
- posting of inventories formed as a result of the adoption by the authorized body of a decision on the sale, gratuitous transfer of movable property that has retired from operation.
The new edition sets out the provisions on the formation of costs for the manufacture of finished products, accounting for finished products, clarified and supplemented the procedure for accounting for the trade margin in the event of shortages, damage to property, including due to natural disasters ().
OUR REFERENCE
- debts of customers in accordance with long-term contracts and settlement documents for the individual stages of work and services completed and handed over to them;
- debts of buyers under a property sale agreement providing for payment by installments, with the transfer of ownership (operational management rights) to the object after the completion of settlements;
- income in the form of grants, subsidies, including for other purposes, under agreements on the provision of subsidies (grants) in the next financial year (years following the reporting one).
The procedure for writing off accounts receivable (accounts payable) from the balance sheet, in particular, accounted for on account 0 205 00 000 "Calculations on income" (), has been clarified.
Additions and adjustments also affected the procedure for recording transactions with funds in temporary disposal, including in foreign currency ( , ).
In connection with the expansion of analytics for account 0 209 00 000, new correspondence (), including (table 2):
Table 2. New correspondence on account 0 209 000
Account correspondence | ||
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Reflection of the amount of damage:
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Accrual of debt in the amount of claims for compensation of expenses of the institution by recipients of advance payments, accountable amounts |
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Amount reflection:
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Postings are provided to reflect in accounting a decrease in settlements with debtors on analytical accounts of account 2,205,00,000, as well as on account 2,209,40,000 in correspondence with the corresponding analytical accounts of account 2,302,00,000 by termination of the counterclaim by offset (
- Accounting for transactions with funds of subsidies for the implementation of a state task
- Government funds are on the way. Account 201 03
- Accounting for the calculations of the state institution for damage and other income. Account 209 00
- Calculations of a state institution with a financial authority for cash. Account 210 03
- Settlements of a budgetary (autonomous) institution with the founder. Account 210 06
Commitments
- an accountable person for the return of unused funds (monetary documents) to the amount of deductions made from wages (other income), for a different type of financial security (activity);
- the guilty person for damage in the amount of deductions made from wages, scholarships and other incomes, for another type of financial support (activity).
Application of account 0 304 06 000 is provided for in the execution of receivables recorded on accounts 0 205 00 000 "Income settlements", 0 209 00 000 "Calculations for damage and other income", 0 206 00 000 "Calculations for advanced payments", 0 207 00 000 "Settlements on credits, loans (loans)", 0 208 00 000 "Settlements with accountable persons", on income (payments) at the expense of another financial source, including the offset of counterclaims (deductions). Also, account 0 304 06 000 is used to take into account non-financial, financial assets (with the exception of non-cash funds), settlements on obligations, the financial result of the institution according to the deed of transfer (separation balance sheet) during reorganization by merger, accession, division, spin-off.
New rules have been established to regulate the procedure for closing settlements on account 0 304 06 000 at the end of the financial year ().
The main innovation is the establishment of the accounting procedure for the newly introduced account 0 401 60 000 "Reserves for future expenses" in the Chart of Accounts for budgetary institutions (), as well as the reflection of the corresponding entries on the account 0 502 09 000 "Deferred liabilities".
Previously, an example of detailing the chart of accounts and accounting entries for account 0 401 60 000 were given, respectively, in Appendix 1
Cost Authorization
Almost all the provisions of this section have undergone more or less significant changes. In connection with the introduction of new accounts and the expansion of analytics on expense authorization accounts, Section 5 of Instruction No. 174n has been amended and supplemented, which provides for the accounting procedure, in particular, for accounts 0 502 07 000 "Assumed obligations", 0 502 09 000 "Deferred obligations ", 0 504 00 000 "Estimated (planned, forecast) appointments" and 0 507 00 000 "Approved amount of financial security".
The procedure for accounting for authorization of expenses can be found in the Encyclopedia of Solutions. Budgetary area:
- Sanctioning the expenses of a state institution. Account 500 00
- Accounting for the authorization of expenses in a budgetary (autonomous) institution
Olga Monaco , expert in the "Public Sphere" direction of the Legal Consulting Service GARANT, auditor
#RECOMMEND#
CLOSING STAGES OF THE YEAR
Conducting an inventory. Before closing the accounts of the current financial year, the accountant needs to carry out a number of important activities. First of all, this is an inventory with the entry of data on surpluses and shortages of the property of the institution and verification of the correctness of the reflection of all calculations for taxes and fees, as well as settlements with debtors and creditors. The results of the inventory will ensure the reliability of the annual financial statements.
Determination of income and expenses. During the year, budgetary and autonomous institutions collect information on the costs of manufacturing finished products, performing work on an account with the same name 010900000. These costs are reflected both in entrepreneurial activity (KFO 2) and in activities at the expense of the state task (KFO 4). State institutions use this account only for paid activities1. Expenses incurred at the expense of net profit from entrepreneurial activities (material assistance, expenses for gifts) are immediately attributed to the financial result - account 2.401.20.000.
In the accounting of budgetary (autonomous) institutions, the specified account (in the context of KOSGU) as part of the implementation of the state (municipal) task should be closed for the expenses of the current financial year (account debit 4,401 20,200), and paid services - for a decrease in income (account debit 2,401 10 130). This should be done monthly (clause 66 of Instruction No. 174n, clause 66 of Instruction No. 183n).
Paragraph 66 of Instruction No. 174n, paragraph 66 of Instruction No. 183n are planned to be amended. If the project is approved, the transactions for attributing the actual cost of services rendered by the institution (work performed) as part of the execution of the state (municipal) task will look like this: Debit 4,401 10,180 Credit 4,109 60,0002.
Incomes of institutions of all types throughout the year are collected on account 0 401 10 100 “Incomes of the current financial year”.
Definition of financial result. To determine the financial result, it is necessary to close the amounts of accrued income and recognized expenses reflected in the corresponding accounts of the financial result of the current financial year: 0 401 10 100 “Income of the current financial year” and 0 401 20 200 “Expenses of the current financial year”. These accounts correspond with account 0 401 30 000 “Financial result of previous reporting periods”3. Closing operations must be formed in the context of each analytics4.
The primary document for recording account closing operations is an accounting statement (f. 0504833) 5 , on the basis of which journal entries are made for other operations (f. 0504071) 6 .
Depending on the type of institution, the procedure for the formation of final transactions may differ.
In general, the final operations will be reflected as follows7:
The difference will be only in the following: state-owned institutions determine the financial result in the context of codes for the types of financial security (CFO), KBK and KOSGU, budgetary institutions - in the context of KFO and KOSGU, autonomous institutions - in the context of KFO and analytical codes of receipts, disposals of accounting objects in the structure approved by the plan of financial and economic activity.
It should be noted that on account 0 401 30 000 “Financial result of the previous reporting periods”, in addition to the final transactions, other transactions are reflected at the end of the current financial year8:
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DEBIT |
CREDIT |
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Settlements with other creditors. The account can be used |
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State institutions close settlements on interdepartmental |
*Note!
Recipients of budgetary funds in the presence of unused funds at the end of the year must transfer these funds to the main manager (manager)9.
Public institutions have their own characteristics. In addition to the above operations, in the accounting of a public institution at the end of each financial year, the indicators formed on the following accounts of the current financial year are subject to closure:
- 0 210 02 000 “Settlements with the financial authority on budget revenues”;
- 0 304 05 000 “Settlements for payments from the budget with the financial authority”.
Reflection in reporting. The result of the above operations will be the formation of a certificate on the conclusion of budget accounting accounts of the reporting financial year f. 0503110 - for state institutions11 and f. 0503710 - for budgetary and autonomous institutions12.
State institutions in the certificate (f. 0503110) reflect the turnover on budget accounting accounts to be closed at the end of the reporting financial year, based on data on the relevant accounts: 1,210,02,000, 1,304,04,000, 1,304,06,000, 1,304,05,000 1 401 10 000, 1 401 20 000. Separately indicate the turnover of accounts before the closing operations (columns 2, 3) and in the amount of the final operations for closing accounts carried out on December 31, at the end of the reporting financial year (columns 4 9).
Column 1 “Budget accounting account number” of section 1 of the certificate (f. 0503110) is reflected as follows:
- numbers of the corresponding accounts 1 210 02 000, 1 304 04 000, 1 304 05 000, 1 304 06 000, containing 1 in digits -17, 24 - 26 budget accounting account numbers are zeros (for example, account 000 0000 0000000 000 1 304 04 000);
- numbers of the corresponding accounts 0 401 10 000, 0 401 20 000, containing codes of the budget classification of the Russian Federation (BC chapters, target items of expenditure, types of budget expenditures, subtypes of budget revenues, types of sources of financing the budget deficit), in the corresponding categories of the account numbers are reflected with the value zero (for example, account 000 0182 0000000 000 1 401 20 226).
CHANGES IN ACCOUNTING
The main document regulating accounting in state (municipal) institutions is the Instruction on the Application of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions , approved by the Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (Instruction No. 157n). It was amended by Order of the Ministry of Finance of Russia No. 124n of August 6, 2015 (hereinafter - Order No. 124n). Let's consider them.
The procedure for accounting for communications inside the building has been clarified.
Now, in paragraph 45 of Instruction No. 157n, it is explained that communications inside buildings necessary for their operation are part of the building and are not separate inventory items. In particular, these include the heating system, including the boiler installation for heating (if it is located in the building itself), the internal network of water supply, gas pipelines and sewerage with all devices, the internal network of power and lighting wiring with all lighting fixtures, internal telephone and signaling networks , ventilation devices for general sanitary purposes, lifts and elevators. Independent inventory objects include equipment of the indicated systems (devices, devices, devices, etc.): for example, measuring, control, means of converting, receiving, transmitting, storing information, computer and office equipment, means of visual and acoustic display of information, theatrical stage equipment.
The procedure for reflecting funds on special accounts has changed.
For institutions that have opened or are planning to open special accounts with credit institutions, including letters of credit, it is necessary to work out in the accounting policy the procedure for using account 201 06 “Institutional funds on special accounts with credit institutions”. Previously, this account was called "Letters of Credit". In this case, it is necessary to focus on paragraphs 173 176 of Instruction No. 157n. If settlements are made in foreign currency, they must be recorded in ruble equivalent at the rate determined in accordance with paragraph 13 of Instruction No. 157n. Analytical accounting of settlements on the account is carried out in the card of accounting of funds and settlements in the context of agreements for each special account (issued letter of credit). Accounting for operations on the movement of funds on special accounts is carried out in the journal of operations with non-cash funds on the basis of documents attached to account statements.
The grouping of expense authorization accounts has been amended. Liabilities should now be reflected taking into account the following grouping of accounts 502 00 "Liabilities":
- 502 01 "Commitments assumed";
- 502 02 "Accepted monetary obligations";
- 502 07 "Obligations assumed";
- 502 09 Deferred liabilities.
The deadline for accounting for the debt of insolvent debtors off the balance sheet was tied to legislation. Earlier, in Instruction No. 157n, the period for accounting for debts on this account was specified exactly and was equal to five years. Now this period is tied to legislation.
The scope of application of off-balance accounts 17 and 18 has been expanded.
These accounts will now accompany not only account 0 201 00 000 “Cash of the institution”, but also account 0 210 03 000 “Cash settlements with the financial authority”15. Account 0 210 03 000 is most often used when cash is received (withdrawn) from the current account.
The purpose of account 27 “Material values issued for personal use to employees (employees)” has been specified. Clause 385 of Instruction No. 157n now precisely defines the list of property recorded on the specified account in order to ensure control over its safety, intended use and movement. In particular, these are uniforms, special clothing and other property issued by the institution for personal use to employees for the performance of their official (official) duties.
#FOOTNOTE#
For state (municipal) institutions exercising the powers of shareholders, it is necessary to describe the procedure for accounting for shares on an off-balance account 31 “Shares at par value”16.
Effective from 2016
Order No. 124n describes in more detail the procedure for accounting for objects whose value is expressed in foreign currency. And this order must be taken into account when drawing up an accounting policy. In general, the recalculation is carried out on the date of the transaction, and in the cases provided for by Instruction No. 157n, on the reporting date. Also, the features of recalculation in the absence of an official exchange rate are established. For those institutions that constantly carry out their activities abroad, the features of currency conversion
in rubles are developed jointly with the higher founder in agreement with the Ministry of Finance of Russia. Institutions will need to develop and include in the accounting policy the procedure for translating primary documents drawn up in foreign languages into Russian.
As you can see, there were no significant changes in accounting. However, the closing of the year must be approached responsibly and with knowledge of all the new nuances of budget accounting. Happy end of the year everyone!
At the end of the financial year in the accounting of budgetary institutions, it is necessary to close a number of accounts and determine the financial result. Prior to the close of the financial year, preparatory work should be carried out to ensure the accuracy of the annual financial statements. The main issues related to financing and closing the financial year in a budgetary institution will be considered in this article.
FEATURES OF CLOSURE FINANCING
- An institution financed by subsidies for the performance of a state task is obliged to pay off its obligations by December 31 inclusive:
- accrue and pay salaries for the budgetary type of activity and transfer insurance premiums;
- make all payments within the limits of the received annual allocations according to the plan of financial and economic activity (FEA), in the context of articles of KOSGU;
- close accounts payable and accounts receivable.
2. The amount of budgetary appropriations allocated for the financial year and the funding limits for the current year cease to be valid on December 31st. The balance of unused subsidies is not transferable to the next financial year, no later than the last two business days, it is subject to transfer by recipients of budgetary funds to a single budget account (Article 24 of the Budget Code of the Russian Federation; hereinafter - the RF BC).
Accounting entries for the return of unused subsidies:
Debit of account 4.401.10.130 Credit of account 4.303.05.730 - the debt is accrued for the return to the budget of the balance of the subsidy provided for financial support for the implementation of the state task;
Debit of account 4.303.05.830 Credit of account 4.201.11.61 - the balance of the amount of the subsidy was transferred from the personal account of the institution to the budget revenue.
3. After December 25, recipients of budgetary funds lose the right to accept monetary obligations, as defined in Art. 225 BK RF. The shortening of the term for accepting financial obligations compared to the end of the financial year is due to the need to complete the rest of the procedures for authorizing and spending budgetary funds in the remaining time before the end of the year.
By December 28, the body executing the budget must complete the confirmation of monetary obligations assumed by the recipients of budgetary funds, and by December 31 inclusive - pay them.
4. Article 242 of the Budget Code of the Russian Federation establishes the specifics of closing accounts from entrepreneurial activities, on which, as of December 31, there is a balance of funds. Unlike balances of financing from the budget, the balance of funds received by a budgetary institution from entrepreneurial activity is not subject to withdrawal and is credited in full to a personal account in the federal treasury for the next year.
PREPARATORY WORK
Consider the preparatory activities that need to be consistently carried out in a budgetary institution before the closing of the financial year.
Inventory
1. We carry out an inventory of the organization's property, check and correct data on surpluses and shortages.
2. We carry out an inventory of settlements with debtors and creditors, before the end of the year we pay off accounts payable, collect accounts receivable.
3. Before closing the accounts of the current financial year, we carry out calculations on taxes and fees, check the correctness and correctness of all calculations.
The results of the inventory are documented, changes are made to the balance sheet based on the postings made to correct the data.
Determination of income and expenses for entrepreneurial activity
Information on income from entrepreneurial activity is formed on account 2.401.10.130 " Income from the provision of paid services».
The accrual of income from the provision of paid services is reflected in the following entry:
Account debit 2.205.31.560 Account credit 2.401.10.130- on the basis of the act of acceptance and delivery of work (services) performed and the contract.
At the end of the reporting period (month), summarizing information on the costs of manufacturing finished products, performing work, and providing services is collected on the account 0.109.00.000 . This account is detailed as follows:
0.109.60.200 “Direct costs for the manufacture of finished products, performance of work, provision of services” (direct costs include costs directly related to the provision of a particular type of public service);
0.109.70.200 "Overhead costs";
0.109.80.200 "General business expenses";
0.109.90.200 "Distribution costs".
At the end of the month, overhead and general business expenses are distributed by type of service and charged to account 0.109.60.200 (in the context of KOSGU):
Account debit 0.109.60.200 Account credit 0.109.70.200 (0.109.80.200).
Expenses incurred at the expense of net profit from entrepreneurial activities (material assistance, gifts, etc.) are immediately attributed to the financial result - account 2.401.20.000 (in the context of KOSGU).
Expenses are formed separately by sources of financing - through entrepreneurial activity (CFD 2), subsidies for the implementation of the state task (CFD 4).
Determination of received subsidies and expenditures on budgetary activities
In the accounting of budgetary institutions, accounting operations for attributing the actual cost of services rendered, work performed as part of the execution of the state assignment are reflected in account 4.109.60.200.
It should be noted that Order of the Ministry of Finance of Russia No. 190n dated 01.12.2015 amended the procedure for assigning operations to the relevant groups, articles, sub-articles of KOSGU and the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n.
Since 2016, the income of institutions from the receipt of subsidies for the fulfillment of the state task should be reflected under article 130 “Income from the provision of paid services (works)” of KOSGU (Table 1). Previously, article 180 “Other income” of KOSGU was used.
The receipt of income in the form of subsidies for the state task is reflected in the entries:
Debit of account 4.205.31.560 Credit of account 4.401.10.130 - income was accrued in the amount of the subsidy allocated for the fulfillment of the founder's task;
Debit of account 4.201.11.510 Credit of account 4.205.31.660 - cash allocations were received to the current account in the form of a subsidy.
By Order of the Ministry of Finance of Russia No. 209n dated December 24, 2015, amendments were made to the Instructions for the Application of the Chart of Accounts for Accounting of Budgetary Institutions, approved by Order No. 174n of the Russian Ministry of Finance dated December 16, 2010.
Postings on subsidies have been brought into line with the KOSGU code 130, which now reflects income from subsidies for state assignments (instead of account 4.401.10.180, account 4.401.10.130 is used, instead of account 4.205.80.000 - account 4.205.31.000).
Expenses made at the expense of subsidies, forming the cost of services (works), are reflected in account 4.109.60.200.
exception from this rule is a list of expenses that are not subject to inclusion in the actual cost at the expense of subsidies. Such expenses are immediately debited to the Debit of account 4.401.20.200 " Expenses of the current financial year"and are reflected by codes 262, 263, 273, 290 KOSGU.
In addition, directly to the Debit account 4.401.20.271 " Depreciation expenses for fixed assets and intangible assets» the depreciation amounts accrued on fixed assets are written off, since the depreciation amounts and expenses for the acquisition of fixed assets, except for low-value consumable items, are not taken into account when calculating the amount of the subsidy for the implementation of the state task.
S. S. Velizhanskaya, Deputy Chief Accountant
The material is published in part. You can read it in full in the magazine.
At the end of the financial year, the accountant will record the closing of budgetary accounts and prepare annual accounts. In this case, the accountant should take into account the innovations made to the Budget Code of the Russian Federation, as well as the provisions of the new Instruction on the procedure for compiling and submitting reports.
Finishing the financial year
So, according to the results of the year, the institutions must complete as much as possible all the obligations that arose during this period. This is due to the fact that even if budgetary funds remain on the personal accounts of the institution on the last day of the year, it will be impossible to use them in the future. Indeed, at the end of the year, settlements through the Federal Treasury bodies cease at a certain moment.
Budget institutions receive, according to the approved estimate, during the year financing of expenses only for the current financial year and it is prohibited to transfer unused amounts to the next period. An exception to this situation will be amounts received by institutions from entrepreneurial activities and unused as of December 31. They are credited in the same amounts to newly opened personal accounts.
Until December 31, inclusive, the Federal Treasury is obliged to pay the accepted and confirmed budget obligations.
This procedure for the completion of the financial period is annually specified by the Ministry of Finance of Russia by orders approving the procedure for completing the execution of the budget for the year.
Features of annual reporting
At the end of the year, the accountant prepares budget reports on the execution of income and expenditure estimates. Annual reporting differs from monthly and quarterly reports in that its indicators are always confirmed by inventory data carried out in the prescribed manner. In addition, prior to the preparation of budget reporting, turnovers and balances in analytical accounting registers are reconciled with turnovers and balances in budget accounting accounts.
The new Instruction on the procedure for compiling reports was approved by order of the Ministry of Finance of Russia dated August 24, 2007 No. 72n. As we have already mentioned, its provisions should also be applied when compiling the report for 2007.
Paragraph 15 of the Instruction says: in the columns of the budget execution balance (form 0503130) “At the end of the reporting period” they show the value of assets and liabilities, the financial result as of January 1. Moreover, these data are reflected taking into account the final entries on the accounts made on December 31 at the end of the financial year. This is another feature of reporting for this year. The recipient of budget funds reflects in the reporting for the month and the quarterly balance sheet data on financial results of both the current and previous periods, and in the annual balance sheet only in line 670 “Financial result of previous reporting periods”.
Accordingly, before preparing statements in accounting, special entries are made on accounts to be closed on January 1. At the same time, the turnover generated during the final transactions is shown in the balance sheet (form 0503110).
Activities at the end of the year
According to Article 264 of the Budget Code of the Russian Federation:
— execution of the federal budget ends on December 31;
— the limits of budgetary obligations cease to operate on December 31;
- the adoption of budget obligations after December 25 is not allowed (the confirmation of budget obligations must be completed by the Federal Treasury on December 28);
— accounts used for the execution of the federal budget (as well as other budgets of the budgetary system) of the year being completed are subject to closing at 24:00 on December 31.
Closing accounts...
According to clause 217 of the Budget Accounting Instruction, the conclusion of the accounts of the current financial year is reflected in the debit of the accounts to be closed, with the credit of account 401 03 000 “Financial result of previous reporting periods”.
…for budgetary funds
Paragraph 225 of Instruction No. 25n determines that the accounts for authorizing expenses (for keeping records of the amounts of limits of budget obligations, accepted budget obligations, budget allocations) are kept only during the financial year. Balances at the end of the financial (budget) year on the accounts for authorization of expenses for the next year also do not pass.
Based on the above, the operations for concluding budget accounting accounts will be as follows:
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Contents of operation |
Debit |
Credit |
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Closed settlements with the Treasury (for payments from the budget) according to the executed estimate, as a financial result of past activities |
1304 05000 "Settlements on payments from the budget with the bodies organizing the execution of budgets" |
1401 03000 |
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Written off current expenses according to the executed estimate, as a result of last year (according to the corresponding code of KOSGU) |
1401 03000 "Financial result of previous reporting periods" |
140101200 "Institutional expenses" |
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Accepted and executed (within the received limits) budget obligations are written off (according to the corresponding code of KOSGU) |
1502 01000 "Accepted budget commitments for the current year" |
150105000 "Received limits of budgetary obligations" |
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The main manager (manager) wrote off the budget funds used by the recipient based on the reporting of the recipients (according to the corresponding code of KOSGU) |
1401 03000 "Financial result of previous reporting periods" |
1304 04000 "Internal settlements between the main managers (managers) and recipients of funds" |
|
Settlements with bodies organizing the execution of budgets on revenues received during the year in the budget are closed |
1401 03000 "Financial result of previous reporting periods" |
1 210 02 100 "Settlements with the bodies organizing the execution of budgets on revenues received by the budget" |
|
Written off by the recipient of the budget funds used during the year (according to the corresponding code of KOSGU) |
1304 04000 |
In the budgetary (accounting) accounting of state (municipal) institutions, there are a number of transactions that should be reflected in the interreporting period. 1C experts told BUKH.1C what the inter-reporting period is, why it is necessary to single out the operations of the inter-reporting period in accounting and reporting, and how this is implemented in the program "1C: Accounting of a state institution 8" version 2.
Which transactions require segregation inaccounting and reporting
According to the order of the Federal Treasury dated December 4, 2015 No. 339 interreport period a conditional period is considered following the additional period of the previous financial year and the conclusion of the accounts of the budget (treasury) accounting, reflecting the change in incoming balances on the accounts of the budget (treasury) accounting of the current financial year and used to reflect operations, the need for which is due to amendments to regulatory legal acts of the Russian Federation, regulating the procedure for maintaining budget (treasury) accounting, or carrying out reorganization measures and in other cases established by the legislation of the Russian Federation.
In the budgetary (accounting) accounting of state (municipal) institutions, there are also a number of transactions that should be reflected in the interreporting period. This:
l transfer of balances on accounting (budget) accounts to the beginning of the financial year when changes are made to the order regulating the procedure for applying the budget classification of the Russian Federation, in terms of changing budget classification codes in account numbers. For example, in connection with the application from 01/01/2016 of the new version 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 01.07.2013 No. 65n in terms of changing the structure of the budget classification and, consequently, account numbers for accounting (budgetary) accounting, as well as in terms of the application of certain codes of KOSGU by letter of the Ministry of Finance of Russia dated 14.03.2016 No. 02-07-07 / 14989 the Procedure for the formation of incoming balances on the accounts of budgetary (accounting) accounting as of 01.01.2016 (hereinafter referred to as the Procedure) was brought up. In accordance with the Order: “The transfer of outgoing balances on the relevant analytical accounts of budget accounting, formed as of 01/01/2016, taking into account operations at the end of the financial year, carried out in accordance with the provisions of Article 242 of the Budget Code of the Russian Federation, to incoming balances on the corresponding analytical accounts of budget accounting as of 01/01/2016 is carried out during the interreport period. The balances reflected in the relevant accounts of analytical accounting, established in the General Ledger (f. 0504072) for 2015, are subject to transfer to the corresponding accounts of analytical accounting of the Working Plan of Accounts of Budget Accounting for 2016 on the basis of the Certificate (f. 0504833) with the application of the table of correspondence of codes of the budget classification (hereinafter referred to as the CBC) and analytical accounts of budget accounting in force in 2015 and 2016. Also, the Procedure contains accounting entries for the transfer of budget (accounting) account balances in connection with a change in the procedure for applying KOSGU and types of expenditures of the budgets of the budget system of the Russian Federation;
- transfer of balances on budget accounting accounts to the beginning of the financial year when making changes to the chart of accounts of accounting (budget) accounting in the event of a change in the codes of budget accounting accounts (letter of the Treasury of Russia dated May 16, 2011 No. recommendations on the transition to the chart of accounts for budget accounting, applicable from January 1, 2011”);
- transferring balances on budget accounting accounts to the beginning of the financial year when making changes to the structure of the account number. For example, in connection with the inclusion from 01.01.2017 in the account numbers of the Working Chart of Accounts of budgetary and autonomous institutions of the section and subsection of the budgetary classification of expenses by letter of the Ministry of Finance of Russia No. 02-07-07 / 21798, Treasury of Russia No. 07-04-05 / 02-308 dated April 7, 2017, clarifications were provided on the formation of categories 1-4 of accounting account numbers;
- revaluation of the value of non-financial assets (with the exception of precious metals and precious stones, jewelry and other valuables) (clause 28 of the Instructions for the use of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia No. 157n of December 1, 2010 (hereinafter - Instruction No. 157n)) ;
- change in the balance sheet currency when changing the type of institution (letter of the Ministry of Finance of Russia dated April 25, 2011 No. 02-06-07 / 1546, letter of the Ministry of Finance of Russia No. 02-07-07 / 5671, Treasury of Russia No. 07-04-05 / 02-121 dated 02.02 .2017);
- transfer of balances on budget accounting accounts at the beginning of the financial year when the institution is transferred to another GRBS (RBS) in terms of incoming balances (letters of the Ministry of Finance of Russia dated 03.11.2016 No. 02-06-10 / 64668, dated 07.12.2016 No. 02-07-10 / 72756, letter of the Ministry of Finance of Russia No. 02-07-07/5671, Treasury of Russia No. 07-04-05/02-121 of 02.02.2017);
- adjustment of budgetary accounting data in connection with a change in the procedure for accounting for business transactions.
Under interreport period is understood as the period after the fact that the institution reflects on the accounts of the budgetary (accounting) accounting of operations to close the indicators of the accounts within the framework of the end of the reporting financial year (2010) and before the reflection on the accounts of the operations of the current year (2011) (clause 1, part 1 of the letter of the Ministry of Finance of Russia dated April 25 .2011 No. 02-06-07/1546).
In addition to the transactions of the interreporting period, there are a number of transactions that change the incoming balances of the current financial year, which also need to be separated (hereinafter referred to as the financial year end transactions):
- at the end of the financial year, the amounts of income and recognized expenses on an accrual basis, reflected in the corresponding accounts of the financial result of the current financial year, are closed for the financial result of previous reporting periods (clause 297 of Instruction No. 157n);
- at the end of the current financial year, turnovers on accounts reflecting an increase and decrease in assets and liabilities are not transferred to the accounting registers of the next financial year (clause 11 of Instruction No. 157n);
- at the end of the current financial year, the indicators (balances) on the relevant analytical accounts of accounting for budget allocations, limits of budget obligations, fulfilled monetary obligations and approved estimated (planned, forecast) appointments for income (revenues), expenses (payments) of the current financial year for the next financial year are transferred (clause 312 of Instruction No. 157n);
- at the end of the current financial year, the indicators (balances) of account 17 “Receipts of funds to the accounts of the institution” are not transferred to the next financial year (clause 365 of Instruction No. 157n), etc.
According to clause 7 of Instruction No. 157n, primary accounting documents are the basis for recording information on assets and liabilities, as well as transactions with them. For these operations, the primary document is the Accounting Statement (f. 0504833).
Examples of registration of an accounting certificate (f. 0504833) are given in the letter of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07 / 14989. It follows from them that such transactions should be reflected in the Journal for other transactions (f. 0504071) for the interreporting period.
Separation of operations in "1C: Accounting of a state institution 8" (rev. 2)
The program "1C: Accounting of a public institution 8" edition 2 (hereinafter referred to as BGU2) includes functionality that allows you to isolate the operations of the inter-reporting period and the operations of the end of the financial year in accounting and reporting.
Operations for the end of the financial year and inter-reporting period are divided into three groups depending on the type of inter-reporting period:
l Conclusion of accounts- include operations of the end of the financial year (conclusion of accounts), reflected after the formation of f. 0503127 “Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues” (f. 0503737 “Report on the implementation by the institution of its financial and economic activity plan”), but before the formation of the balance sheet (f. 0503130 “Balance sheet of the chief manager, manager, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues”, f. 0503730 “Balance sheet of a state (municipal) institution”).
- Technological operations- include technological operations for closing accounts, the balances of which do not roll over to the next year, - balances on off-balance accounts 17 “Cash receipts” and 18 “Cash outflows”, authorization accounts for the current period of the year being closed and other similar ones.
- Balance currency change- include transactions recorded after the formation of the balance sheet, but before the formation of incoming balances of the next year, - revaluation of non-financial assets (NFAs), transfer of outgoing balances to analytical accounts of the next year and similar operations.
Execution of documents on operations of the end of the financial year and inter-reporting period
Registration of routine operations of the end of the financial year and operations of the inter-reporting period is carried out by specialized documents of the program with the possibility of printing formalized printed forms (accounting certificate f. 0504833 and others) - see table 1:
Table 1It is possible to issue arbitrary transactions of the interreporting period with a universal document Operation (accounting) with the printing of form 0504833 "Accounting statement".
In documents of regular transactions of the inter-reporting period, changing the period type is usually not available:
- in document Closing balance sheets at the end of the year(Fig. 1) for each generated posting, the type of inter-reporting period is set Conclusion of accounts;
- in documents Closing of negotiable KEC on accounts(Fig. 2) and Closing the Validation Accounts for the Fiscal Year Ending(Fig. 3) for each generated posting, the type of inter-reporting period is set Technological operations.
Rice. one
Rice. 2
Rice. 3
In the regulation document Transfer of balances through the CPS on the date 31.12.XX, you can specify that the transaction should be reflected in the inter-reporting period (flag ) and select the type of this period: Balance currency change or Technological operations.In case of document formation Transfer of balances through the CPS due to a change in the structure of the chart of accounts (a new type of CPS, data transfer when changing budget classifiers), transactions should be reflected in the period Change of balance currency. In this case, this is a change in the opening balances of the next period, and these changes should be reflected in Journal of transactions for other transactions (f. 0504071) for the interreporting period.
If the document is not related to the formation of incoming balances of the next year, then you should select the type of period Technological operations.
Formation of arbitrary operations with reflection in the interreporting period
In addition to routine operations drawn up by specialized documents, 1C: Accounting of a state institution 8, edition 2, provides for the formation of arbitrary operations with their reflection in the interreporting period. For this, the document Operation (accounting) the possibility of reflecting the operation in the inter-reporting period is implemented, if the date of the operation is the end of the year, i.e. 31.12.XX (Fig. 4).
Rice. 4
As of 31.12.XX, the flag becomes available in the document Reflect in the inter-reporting period and the ability to select the type of period: Conclusion of accounts, Technological operations or Change of balance currency.
It should be noted that all documents of the inter-reporting period cannot be reversed.
Formation of reports and registers withtaking into account and without operations of the interreporting period
Let's consider how reports and regulated accounting registers are generated in the program.
Standard accounting reports
Standard accounting reports allow you to obtain data on operations:
- the current period without including operations of the interreporting period;
- the current period, including operations of the interreporting period;
- only the interreport period.
All standard reports have the ability to customize the display of information by type of period (Fig. 5):
- Reporting period;
- Conclusion of accounts;
- Technological operations;
- Change of balance currency.
Rice. five
To do this, in the report settings on the tab Indicators set the switch to the required position.
If the switch period type installed in position:
- Reporting period- the report reflects information for the selected reporting period, excluding the closing of balance accounts at the end of the year, other technological operations and operations to change the balance sheet currency;
- Conclusion of accounts- the report reflects information for the selected reporting period, taking into account the closing of balance accounts at the end of the year, but does not take into account the results of other technological operations and operations to change the balance sheet currency. That is, transactions with the type of period will be displayed in the report Reporting period And Conclusion of accounts;
- Technological operations- the report reflects information for the selected reporting period, taking into account the closure of balance accounts at the end of the year (040100000, 030405000, etc.), while also taking into account the results of other technological operations, such as the closure of accounts for the current year's authorization, the closure of working KEC, but without accounting for operations to change the balance sheet currency. That is, transactions with the type of period will be displayed in the report Reporting period, Conclusion of accounts And Technological operations.
- Balance currency change- the report reflects information for the selected reporting period, taking into account the operations of closing balance accounts, other technological operations (closing of authorization accounts, closing of negotiable CECs), and also takes into account operations to change the balance currency, such as the transfer of CPS balances. That is, transactions with the type of period will be displayed in the report Reporting period, Conclusion of accounts, Technological operations And Change of balance currency.
Also, by combining the flag Specified period only with different switch positions period type, you can receive the output of stand-alone transactions for the conclusion of accounts, technological transactions or transactions for changing the balance sheet currency.
Regulated accounting registers
Regulated accounting registers ( General Ledger (f. 0504072), Operations Journal (f. 0504071) etc.) include data of the inter-reporting period in accordance with the procedure for their formation, established by regulatory documents. Thus, regulated accounting registers are formed for the reporting period with operations for concluding accounts.
Consider the formation of data depending on the setting in the register period type on the example of a report Main book (f. 0504072).
For example, in 2016, the accounting of a budgetary institution reflected operations of the current (reporting) period, operations to close balance accounts of the current period (operations to conclude accounts), operations to close current KECs (technological operations) and operations to transfer balances to new CPS (operations to change the balance sheet currency). When generating a report Main book (f. 0504072) for 2016, the report will reflect only the operations of the reporting period and operations for the conclusion of accounts.
The operation to transfer balances to new CPS is inter-reporting and affects only the incoming balances of the next period, therefore, it should not be reflected in the regulated reports of the current period. Therefore, in General Ledger (f. 0504072) for 2016, transactions are displayed only for CPS valid in 2016.
According to paragraph 11 of Instruction No. 157n, at the end of the current financial year, the turnovers on the accounts reflecting the increase and decrease in assets and liabilities are not transferred to the accounting registers of the next financial year. Consequently, in 2016, operations to close current KEKs are also not reflected in the accounting registers.
When forming General Ledger (f. 0504072) for 2017, the amounts of balances at the beginning of the year and at the beginning of the period (month, day) are displayed in accordance with the final balance sheet for the past year. At the same time, the turnovers on the accounts reflecting the increase and decrease in assets and liabilities did not pass into 2017, and General ledger (f. 0504072) balances are included already for the new CPS in force in 2017.
Formation of the “Journal for other operations (f. 0504071)" for the interreporting period
According to the letters of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07 / 14989 and the Federal Treasury dated December 26, 2013 No. 42-7.4-05 / 2.2-866, operations of the interreporting period to change balances at the beginning of the year should be reflected on the basis of primary accounting documents in Journal for other operations (f. 0504071) for the interreporting period. To do this, in the program "1C: Accounting of a state institution 8", edition 2, an additional Journal of operations for the formation of incoming balances of the next financial year No. 8-mo. This journal is formed on operations of changing the balance currency.
Unlike other magazines, settings Magazine No. 8-mo are not edited.
Magazine No. 8-mo can be generated by going to the section Accounting and reporting(navigation bar command Registers of accounting and reporting, then hyperlink Operation log (f. 0504071)). In the opened form in the props Journal number should indicate 8-mo Journal of operations for the formation of incoming balances of the next fiscal year. In props Period the default is the last day of the current year.
form Journal of operations for the formation of incoming balances of the next financial year No. 8-mo must be approved in the accounting policy of the institution.