Reporting: analysis and changes
For accountants, the most difficult and responsible time is coming - the time of reporting. One of the most important procedures designed to ensure the reliability of accounting and reporting indicators is an inventory of property and liabilities. E.V. Volodina, Deputy Head of the Budget Accounting and Reporting Department of the Federal Treasury, spoke about what forms of reporting will be affected by the changes this year.
All changes, according to Elena Vikentievna, are related to the analysis carried out based on the results of receiving the annual reports for 2007. This concerns those points that were not clearly stated in the Instructions on the procedure for compiling 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 August 24, 2007 N 72n (hereinafter referred to as Instructions N 72n) .
From January 1, 2009, budget reporting is compiled by the main managers, stewards, recipients of budget funds, chief administrators, administrators of budget revenues, chief administrators, administrators of sources of financing budget deficits, financial authorities, bodies providing cash services for the execution of budgets in accordance with the Instructions on the procedure for compiling and submission of 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 November 13, 2008 N 128n (hereinafter referred to as Instruction 128n).
Form 0503127
First of all, we will focus on form 0503127 “Report on the execution of the budget of the main manager (manager), recipient of budget funds” (hereinafter referred to as Form 127). The main changes will affect the reflection of planned indicators. Since 2008, there has been no budget breakdown of income, and there is a budget breakdown only of expenses and repayment and attraction of sources. Therefore, the question arises: what is reflected in column 4 of Form 127 as planned indicators? Answer: it reflects only those indicators that are approved by law.
Now about the procedure for drawing up this form by revenue administrators. Today, many of them have a situation where the indicators of Form 127 do not correspond to the reporting indicators of the financial authority. This is due to the fact that the administrator of budget revenues reflects the receipt of revenues into the budget at the moment they are received in bank account 40101 “Revenues distributed by the bodies of the Federal Treasury between the levels of the budget system of the Russian Federation,” and the financial authority only when these revenues are received in a single budget account. As a result, the discrepancies are equal to the amounts of income that are not transferred from account 40101. The chief administrator reflects these incomes in form 127, the financial authority reconciles this administrator’s report with the report of form 0503124 “Report on cash receipts and outflows of budget funds” (hereinafter referred to as form 124) and column 10 of form 0503153 “Report on transactions on revenues to the budget system of the Russian Federation, recorded by the Federal Treasury” (hereinafter referred to as form 153), and if the data corresponds, it generates a report on budget execution based on data from form 124.
The instructions for budget accounting, approved by Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n (hereinafter referred to as Instruction N 25n), will undergo changes and, starting in 2009, a new account 210 04 000 “Settlements on receipts with treasury authorities” will appear. When income is received in bank account 40101 “Income distributed by the bodies of the Federal Treasury between the levels of the budget system of the Russian Federation,” the administrator must reflect their receipt with the following entry:
debit 210 04 000 “Settlements on receipts with treasury authorities”, credit of the corresponding analytical accounting accounts account 205 00 000 “Settlements with debtors on income”, which are used for settlements with payers of the corresponding income.
Forms 0503121, 0503110
The transition in 2005 to a new budget accounting system, which was based on accrual accounting, made it possible to take a completely different look at the results of budget execution. If previously only cash flows were used to assess budget execution, then with the introduction of a new accounting system, the most relevant assessment of the result of budget execution, as well as the efficiency of using funds, can only be given by analyzing the actual results that emerged during budget execution. Therefore, in budget reporting, special attention is paid to the forms that reflect the actual results of budget execution. This is form 0503121 “Report on financial results of activities” (hereinafter referred to as Form 121) and form 0503110 “Certificate on the conclusion of budget accounts for the reporting financial year” (hereinafter referred to as Certificate 110).
Let's see what the relationship should be between these two forms. Form 121 reflects the overall financial result of the activities of a particular budget institution, broken down into actual income and actual expenses in the context of classification codes for operations of the general government sector (hereinafter referred to as KOSGU). Certificate 110 is an analytical transcript of those indicators that are reflected in form 121. Moreover, in accordance with the requirements established by Instruction No. 128n, the recipient of budget funds generates Certificate No. 110 on the basis of accounting data for the corresponding account numbers 0 401 01 100 “Institutional income” and 0 401 01 200 “Establishment expenses“. The corresponding digits of the account number indicate:
For account 0 401 01 100 “Institutional income” group and subgroup of income classification and classification of sources of financing budget deficits;
For account 0 401 01 200 “Institutional expenses” codes of sections and subsections of the functional classification of expenses;
In 24-26 digits of the indicated accounts the corresponding KOSGU code
Help No. 110 is an analytical decoding of the indicators of form 121, and therefore both the overall final indicator and the total indicators for KOSGU codes in these forms must be absolutely equal.
First of all, Elena Vikentievna focused on Certificate No. 110. The information contained in it is the most important and necessary for analyzing budget execution, since this is the only reporting form where all the actual income and actual expenses of a particular institution are visible in the analytics, and in a consolidated form - the entire public education budget. A comparative analysis of indicators carried out by the Federal Treasury in the process of accepting reports for 2007 revealed a large number of discrepancies in the specified reporting forms presented both by the executive authorities of the Russian Federation, and by the financial authorities of the constituent entities of the Russian Federation and state extra-budgetary funds. The current situation was a consequence of the incorrect application of budget classification when recording transactions for accrual of actual income. To avoid similar mistakes in the future, it is very important to be able to use budget classification codes correctly. To do this, Elena Vikentievna proposed to consider combinations of groups and subgroups of income classification and classification of sources of financing budget deficits of the Russian Federation, reflected in Certificate No. 110 and KOSGU codes, reflected on the corresponding lines of Form 121.
Question on topic
Question: When generating monthly reporting on form 0503127, is it necessary to indicate LBO and budget assignment?
Answer: Form 127 reflects all indicators that are reported to the budgetary institution. He is informed of both the limits of budgetary obligations and appropriations. Please note: the limits of budget obligations are mainly communicated through the treasury authorities, but appropriations are also communicated by source. Therefore, treasury authorities must check the compliance of the reported limits and allocations, since the data cannot differ from the personal account data and must correspond to the indicators in Form 127. In general, participants in the budget process should know that the budget today has the concepts of limited and non-limited expenses. And starting next year, both limits and allocations will be adjusted for expenses. Because for non-limited expenses there is no concept of a limit on budget obligations, therefore, only appropriations will be made for them. There is also no concept of limits for sources, and only appropriations are reported for them.
Therefore, Federal Treasury authorities must check what is credited to their personal account - limits or allocations, and ensure that these amounts correspond to the data in Form 127.
Question: What will be the basis for reflecting in form 0503127 the chief administrators in 2008 the cash execution of subsidies, since they go to account 40201, and the chief administrators receive extracts from the consolidated register from account 40101?
Answer: Regarding this point, the Federal Treasury works only with income that is distributed from account 40101. Regarding those funds that go directly to the budget into account 40201, the financial authority itself must notify its subsidy administrators about the receipt of the corresponding income. For subsidies and subventions that are received directly, he must provide an extract from the register of receipts and disposals of the budget account, so that the administrator of subsidies and subventions makes entries regarding the receipt of the corresponding income into the budget.
A very important question regarding the election commission. They have an unusual situation. The Central Election Commission is the only main manager who may have funds left in bank accounts at the end of the year. Moreover, next year they are obliged to return these funds to budget revenues. The case where the election commission makes a return is called a null operation. The Election Commission makes transfers through the income code 000 1 17 05000 00 0000 180 “Other non-tax income.” But in Form 127, the election commission has these funds in column 6 “Through bank accounts” with a minus, and in column 5 “Through bodies organizing the execution of the budget” - with a plus. And as a result, column 8 “Total” is zero, because this is just a transfer of funds from one budget account to another. This action, which takes place every year at the Central Election Commission, is an exception. A similar situation occurs in the reports of constituent entities and municipalities.
The first KOSGU code presented in form 121 is 110 “Tax income” (line 020). The indicator reflected in the specified line in the column “Budget activities” is equal to the sum of the indicators reflected in Certificate No. 110 for groups and subgroups of the income classification of the Russian Federation:
1 01 00000 00 - taxes on profits, income;
1 02 00000 00 - taxes and contributions for social needs (regarding the unified social tax);
1 03 00000 00 - taxes on goods (work, services) sold on the territory of the Russian Federation;
1 04 00000 00 - taxes on goods imported into the territory of the Russian Federation;
1 05 00000 00 - taxes on total income;
1 06 00000 00 - property taxes;
1 07 00000 00 - taxes, fees and regular payments for the use of natural resources;
1 08 00000 00 - state duty;
1 09 00000 00 - debt and recalculations for canceled taxes, fees and other obligatory payments.
It should be noted that, in violation of the requirements of Instruction No. 72n and the Procedure for applying the budget classification of the Russian Federation, in the reporting forms submitted to the Federal Treasury for 2007, the indicator “Tax revenues” was reflected by many main managers of the federal budget and financial authorities of the constituent entities of the Russian Federation in the column “Income-generating activities” “.
The next KOSGU code, presented in form 121, is 120 “Income from property” (line 030). The indicator reflected on the specified line is equal to the sum of the indicators reflected in Certificate No. 110 for groups and subgroups of the income classification of the Russian Federation:
- 1 11 00000 00 - income from the use of property in state and municipal ownership;
1 12 00000 00 - payments for the use of natural resources;
- 3 01 00000 00 - income from property from business and other income-generating activities.
The next KOSGU code, presented in form 121, is 130 “Income from market sales of finished products, services, works” (line 040). The indicator reflected on the specified line is equal to the indicator reflected in Certificate No. 110 for the group and subgroup of the income classification of the Russian Federation:
In the column “Budget activities“
- 1 13 00000 00 - income from the provision of paid services and compensation of state expenses;
In the column “Income-generating activities“
- 3 02 00000 00 - market sales of goods and services;
When accepting reports for 2007, the Federal Treasury made an exception for this KOSGU code. In terms of budgetary activities, indicators reflected in Certificate No. 110 for group and subgroup 3 02 00000 00 - market sales of goods and services were included. This is due to the fact that many subjects of the Russian Federation and municipalities, when including extra-budgetary activities in the budget, income from the provision of paid services was planned and credited to the corresponding budget using the income code 3 02 00000 00 - market sales of goods and services. Unfortunately, the situation did not change in 2008.
The next KOSGU code, presented in form 121, is 140 “Amounts of forced withdrawal” (line 050). The indicator reflected in the specified line in the column “Budget activities” is equal to the sum of the indicators reflected in Certificate No. 110 for groups and subgroups of the income classification of the Russian Federation:
1 15 00000 00 - administrative fees and charges;
1 16 00000 00 - fines, sanctions, compensation for damage.
The following KOSGU code, presented in form 121, group - 150 “Gratuitous and irrevocable revenues from budgets” (line 060). The indicator reflected on the specified line is equal to the sum of indicators according to KOSGU codes: 151 “Receipts from other budgets of the budget system of the Russian Federation”, 152 “Transfers from supranational organizations and foreign governments” and 153 “Transfers from international financial organizations”.
The main KOSGU code for this group is 151 “Receipts from other budgets of the budget system of the Russian Federation” (line 061). The indicator reflected in the specified line in the column “Budget activities” is equal to the sum of the indicators reflected in Certificate No. 110 for groups and subgroups of the income classification of the Russian Federation:
1 19 00000 00 - return of balances of subsidies and subventions from previous years;
2 02 00000 00 - gratuitous receipts from other budgets of the budget system of the Russian Federation.
In accordance with the requirements of Instruction No. 128n, all interbudgetary calculations are subject to consolidation when drawing up consolidated reporting by the relevant financial authorities. The basis for the consolidation procedure is the summary Certificates of consolidated settlements (f. 0503125), submitted to the financial authority by the main managers of budget funds, the main administrators of revenues and sources of financing budget deficits of the Russian Federation.
Note! A certificate of consolidated settlements (f. 0503125), compiled for account 1 401 01 151 “Revenue from receipts from other budgets of the budget system of the Russian Federation,” is also an analytical breakdown (by counterparties) of the amount reflected in form 121 on line 061 “Receipts” from other budgets of the budget system of the Russian Federation." The main conclusion that follows from the above: the equality of the final indicator for account 1 401 01 151 “Revenue from receipts from other budgets of the budget system of the Russian Federation” in all three forms.
The next KOSGU code, presented in form 121, is 160 “Contributions, deductions for social needs” (line 080). The indicator reflected in the specified line in the column “Budget activities” is equal to the indicator reflected in Certificate No. 110 for the group and subgroup of the classification of income of the Russian Federation - 1 02 00000 00 - taxes and contributions for social needs. This code reflects the accrual of insurance contributions to state and territorial extra-budgetary funds, and therefore indicators for this KOSGU code cannot be present in the reporting of budgetary institutions. But in the reporting for 2007, in the forms of individual main managers and financial authorities of the constituent entities of the Russian Federation, there were indicators for the specified code, which led to the need to make changes to the presented reporting.
The following KOSGU code, presented in form 121, group - 170 “Income from transactions with assets” (line 090). The indicator reflected on the specified line is equal to the sum of indicators according to KOSGU codes: 171 “Income from revaluation of assets”, 172 “Income from the sale of assets” and 173 “Extraordinary income from transactions with assets”. Let's look at each of them in detail.
KOSGU code 171 “Income from revaluation of assets” (line 091). Let's look at what operations in the budget are reflected according to this KOSGU code and what codes for the classification of income and sources of financing the budget deficit are used when reflecting these operations in accounting and reporting.
The most common operation with assets is the revaluation of funds of a budgetary institution in foreign currency. When reflecting this operation in accounting, the classification code for sources of financing budget deficits is used: 01 06 03 00 00 0000 000 “Exchange difference,” which can have either a positive or negative value.
Similar to the revaluation of funds in foreign currency, securities are revalued, the nominal value of which is also expressed in foreign currency, and the result of the revaluation is also reflected using the code 01 06 03 00 00 0000 171 “Exchange difference”.
Elena Vikentievna drew the attention of the audience to the mistakes that were made by recipients of budget funds when preparing reports for 2007 in terms of reflecting operations on the revaluation of non-financial assets carried out in 2007 in accordance with orders of the Ministry of Finance of Russia dated January 25, 2003 N 6n and dated October 2, 2006 N 120n. In accordance with the requirements of these orders, as well as in accordance with paragraph 16 of Instruction No. 25n, the revaluation of non-financial assets was carried out during the inter-reporting period, and the result of the revaluation was to be reflected in account 401 03 000 “Financial result of previous reporting periods”, without affecting financial results of the current financial year. However, in violation of these requirements, some recipients of budget funds attributed the results of the revaluation to the financial result of the current financial year and reflected them in Form 121 on line 091, which led to the need to make changes to the reporting of the main managers submitted to the Federal Treasury.
Also, operations on revaluation of assets include operations on revaluation of state reserves of precious metals and precious stones, carried out by the Gokhran of Russia in accordance with regulatory documents developed by the Ministry of Finance of Russia. When reflecting these transactions in accounting and reporting, the classification code for sources of financing budget deficits is used - 01 06 02 00 01 0000 000 “State reserves of precious metals and precious stones”.
KOSGU code 172 “Income from the sale of assets” (line 092). Many participants in the budget process violate the rules for using budget classification codes when recording transactions for the sale of assets in accounting and reporting. Elena Vikentievna recalled that in accordance with paragraphs 21, 27, 33, 59, 134, 137 of Instruction No. 25n, transactions for writing off financial and non-financial assets upon their sale, due to shortages, as well as those that have become unusable, are included in the result of sales. When reflecting in accounting and reporting the results from the sale of non-financial assets (fixed assets, intangible assets, non-produced assets, material inventories), the code of the group and subgroup of income is used in the account number - 1 14 00000 00 “Income from the sale of tangible and intangible assets.” To reflect in accounting and reporting the results from the sale of financial assets, classification codes for sources of financing budget deficits are used:
01 05 01 02 00 0000 000 “Balances of financial reserves placed in securities” when selling securities (bonds, bills);
01 06 01 00 00 0000 000 “Shares and other forms of capital participation in state and municipal ownership”, upon sale of shares.
Thus, the final indicator reflected on line 092 is equal to the sum of the indicators reflected in Certificate No. 110, according to the above codes for the classification of income and sources of financing budget deficits of the Russian Federation. Analysis of the data reflected in Certificate No. 110 allows us to determine what property was sold during the financial year and what the result of the sale was. Reflection in the report of indicators for this KOSGU code in a positive value is evidence of the institution making a profit, and reflection in a negative value indicates losses incurred by the institution from sales.
KOSGU code 173 “Extraordinary income from transactions with assets” (line 093). Using this code, transactions to write off accounts payable are reflected in accounting and reporting. In cases where there is a need to write off accounts payable due to the absence of a creditor, transactions are reflected in accounting and reporting in the group and subgroup of income classification 1 17 00000 00 “Other non-tax income”. There must be a legal basis for the write-off. So, for example, in the case of writing off deposited wages - a death certificate of an individual; in the case of writing off an organization's accounts payable - confirmation from the Federal Tax Service that the specified organization is not in the Register of Legal Entities.
The final code of KOSGU, presented in form 121, is 180 “Other income” (line 100). The indicator reflected on the specified line is equal to the sum of the indicators reflected in Certificate No. 110 for groups and subgroups of the income classification of the Russian Federation: in the column “Budget activities“
- 1 10 00000 00 - income from foreign economic activity;
1 17 00000 00 - other non-tax income;
1 18 00000 00 - budget revenues of the budget system of the Russian Federation from the return of the balances of subsidies and subventions from previous years;
2 01 00000 00 - gratuitous receipts from non-residents;
2 03 00000 00 - gratuitous receipts from state (municipal) organizations;
2 04 00000 00 - gratuitous receipts from non-governmental organizations (code used only by the Pension Fund of the Russian Federation);
2 07 00000 00 - other gratuitous receipts;
In the column “Income-generating activities“
- 3 03 00000 00 - gratuitous income from business and other income-generating activities.
In terms of budgetary activities, the main subgroup here is “Other non-tax revenues”, since in accordance with Appendix 8 of the Procedure for applying the budget classification of the Russian Federation, the administration of this subgroup is carried out by all chief revenue administrators within the limits of their competence. At the same time, I would like to note that many chief administrators, as part of the implementation of the provisions of the Government of the Russian Federation of December 29, 2007 N 995 “On the procedure for implementation by federal government bodies, management bodies of state extra-budgetary funds of the Russian Federation and (or) budgetary institutions under their jurisdiction , as well as the Central Bank of the Russian Federation budgetary powers of the chief administrators of budget revenues of the budget system of the Russian Federation" when preparing regulations assigning to them the powers to administer the corresponding revenue codes, they forget to include in this document code 1 17 05000 00 0000 180 - "Other non-tax revenues" .
Another income classification code related to this subgroup is 1 17 01000 00 0000 180 “Unclarified receipts.” With regard to this income code, I would like to remind you that the only administrator of uncleared budget revenues is the financial authority, and it can be very strange to see a budget execution report in which uncleared revenues are administered by several administrators.
So, we have made a full analysis of the relationship between the indicators of the actual result of budget execution, reflected in the Report on Financial Results (form 0503121) and the Certificate for the conclusion of budget accounting accounts for the reporting financial year (form 0503110).
Form 0503137 “Report on the implementation of the estimate of income and expenses
for income-generating activities of the main manager
(manager), recipient of budget funds" (hereinafter - Form 137)
To compile this form, it is necessary to reconcile the relevant indicators between the main managers, recipients of federal budget funds and the Federal Treasury. Here are some points to pay attention to. Firstly, estimates for extra-budgetary activities, which are submitted to the Federal Treasury, are never drawn up in rubles and kopecks. Moreover, estimates are most often prepared not even in rubles, but in thousands of rubles. Therefore, if the treasury authorities accepted such an estimate, then it is unlawful to force budgetary institutions to correct these indicators in Form 137.
Friction constantly arises regarding the reflection of the balance of last year's funds in Form 137. The balance of last year's funds cannot be included in income; it is not income, but belongs to the category of sources. This indicator is reflected on the 700th line, in the “Sources” section.
What's new in Form 137? It may contain a planned indicator for internal settlements in lines 821 “Increase in balances for internal settlements,” 822 “Decrease in balances for internal settlements,” column 4. That is, when there is a parent organization and a separate division, then some kind of financing can be carried out as planned - for example, the parent organization of its separate division. At the same time, in Form 137 it is now necessary to indicate planned indicators, which can also be taken into account in the estimate - funds that are allocated by the parent organization to its separate division. This is also a planned indicator that will appear in the “Sources” section, where settlements on account 0 304 04 000 “Internal settlements between the main managers (managers) and recipients of funds” are reflected.
Question on topic
Question: Form 137. Now expenses for extra-budgetary activities from the balance as of January 1 are included in cash expenses of Form 127. Is this correct or not?
Answer: If you have included extra-budgetary activities in your budget since 2008, then this is correct. You have already transferred the balance of previous years to the budget, and your expenses are carried out only in the budget. In this case, there should not be any income in Form 137, only the balance accumulated at the end of the reporting period. There may still be a balance that is not included in budget revenue. Everything else - both income that is transferred to account 40101 and expenses - is made from the budget, so the entire expenditure part will already be reflected in Form 127. And you can no longer make extra-budgetary expenses.
E.V. Volodina,
Deputy Head of the Department
budget accounting and reporting
Federal Treasury
To the main stewards
budget funds
urban district of Syzran
In accordance with the letter of the Ministry of Financial Management of the Samara Region No. MF -13-16/34 dated 02/06/2013, the Financial Department of the Administration of the Syzran City District brings to your attention that in accordance with the requirements of the order of the Ministry of Finance of the Russian Federation dated 12/28/2010 No. 191n “ 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" (as amended by Order of the Ministry of Finance of the Russian Federation dated October 26, 2012 No. 138n), as well as the letter of the Federal Treasury dated January 17, 2013. No. 42-7.4-05/2.1-33, monthly budget reporting on the execution of the local budget in 2013 is provided no later than the 7th day of the month, following the reporting one, in the following composition:
| No. | Report name | Report form | Note |
| 1 | Report on budget execution of the chief manager of budget funds, chief revenue administrator | 0503127 | F.127 at the SKIF terminal |
| 2 | Help on consolidated settlements | 0503125 | f. 125 at PP "SKIF-terminal" |
| 3 | | 0503169 | f. 169, 159 in PP "SKIF-terminal" - when filling out the table, zero BCC |
| 4 | Certificate of amounts of consolidated revenues to be credited to the budget account | 0503184 | f. 184 in PP "SKIF-terminal" |
| 5 | Reference table for the report | 0503387 | F.487 at PP "Skif-terminal" |
| 6 | Explanatory note | 0503160 | Explanations regarding accounts payable and receivable |
Help f. 053125 is formed by the chief revenue administrators only in terms of cash payments for accounts 120551560 (660), 130111710, 130111810.
Budget classification codes for income and expenses in the Certificate of Consolidated Expenses (form 0503125) must be identical budget classification codes of the Budget Execution Report (f. 0503127).
Additionally provided Information on individual budget execution indicators in the following form:
| Salaries and charges for wage payments from subsidies (type of funds 4.5) provided to budgetary and autonomous institutions | EKR expense code 211,213 | Plan for 2013 | Cash expense at the reporting date |
| Utilities through subsidies provided to budgetary and autonomous institutions | 223 | ||
| Other expenses of state institutions in terms of payment of transport tax and property tax | 290 | ||
| Other expenses related to payment of transport tax and property tax of organizations at the expense of subsidies provided to budgetary and autonomous institutions | 290 |
In addition, the monthly reporting includes financial statements, which are drawn up in accordance with the requirements of the Instructions on the procedure for compiling and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved by Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n ( as amended by the order of the Ministry of Finance of the Russian Federation dated October 26, 2012 No. 139n) in the following composition:
| No. | Reporting name | Form | Submission deadline | Note |
| 1 | Report on the institution’s implementation of the financial and economic activity plan | 0503737 | | f.737c, 737d, 737m, 737 z at the SKIF-Terminal PP |
| 2 | Information about the institution's cash balances | 0503779 | Within the deadline set for the monthly report | f.779b, 779v 779t, in PP "SKIF-terminal" |
| 3 | Information on accounts receivable and payable | 0503769 | Within the deadline set for the monthly report | f.769c, 759c, 769d, 759d, 769z, 759z at the SKIF-Terminal PP |
A report on the institution’s implementation of its financial and economic activity plan (form 0503737) and Information on the institution’s cash balances (form 0503779) are presented taking into account the following requirements:
− forms are presented separately by type of financial support;
– forms are presented without division by type of institution (when filling out the form in the program, select- 000 ).
When filling out form 0503737 We draw your attention to the specifics of filling out the lines of Section 3 “Sources of financing deficits” regarding operations to change the balances of funds of institutions:
– line 700 “Changes in fund balances” reflects the movement of all funds of the institution, while the transfer of amounts of refunds of overpaid payments and other receipts is reflected in line 720 “Decrease in fund balances” with a “plus” sign, the receipt of funds to restore current year expenses reflected in line 710 “Increase in fund balances” with a minus sign;
– line 730 “Changes in balances on the internal turnover of funds of the institution” reflects the movement of funds between personal and bank accounts and between personal (bank) accounts and the cash desk;
All income (receipts), expenses (disposals) that are posted through the institution’s cash desk must be displayed in column 7 of the report “Executed through the institution’s cash desk”, taking into account the following requirements.
Transfer of funds from a personal (bank) account to the institution’s cash desk for further spending.
− in columns 5 “Executed through personal accounts”, 6 “Executed through bank accounts” on lines 720 (with a + sign) and 732 (with a – sign);
– in column 7 “Executed through the cash register” on lines 710 (with the – sign) and 731 (with the + sign).
2. Receipt of income to the cash desk and their subsequent transfer to the institution’s account.
The income transaction is reflected in column 7 “Executed through the cash desk” of section 1 “Revenue” according to the corresponding income codes and section 3 “Sources of financing the deficit of funds” on line 710 (with a – sign).
The operation of transferring income from the institution’s cash desk to the account is reflected only in section 3 “Sources of financing the deficit of funds” as follows:
− in column 7 “Executed through the cash register” on lines 720 (with a + sign) and 732 (with a – sign);
− in columns 5 “Executed through personal accounts”, 6 “Executed through bank accounts” on lines 710 (with a – sign) and 731 (with a + sign).
When filling out form 0503779
Column 2 “Name of bank (personal) account” is not filled in;
Columns 3 “Balance of funds at the beginning of the year”, 4 “Funds in transit at the beginning of the year”, 5 “Balance of funds at the end of the reporting period”, 6 “Funds in transit at the end of the reporting period” reflect the total amount of balances for all accounts by line 001.
When filling out form 0503769 The following recommendations should be followed:
-– forms are presented separately by type of institution (budgetary, autonomous).
When filling out the column “balance at the beginning of the year”, check the balance with the annual form (as of 01/01/2013).
Additionally to monthly reporting forms in as part of the quarterlyreporting the financial authority represents:
| No. | Reporting name | Form | Submission deadline | Note |
| 1 | Information on the number of state (municipal) institutions | 0506161 | On time for monthly report | Form 161 at PP "SKIF-Terminal" |
| 2 | Information on the use of information and communication technologies | 0503177 | On time for monthly report | f.177 at PP "SKIF-terminal" |
| 3 | Report on the use of interbudgetary transfers received from the federal budget | 0503324 | | Form 424 at PP "SKIF-Terminal" |
| 4 | Report on the use of interbudgetary transfers received from the regional budget | 0503324 | Until the 4th day of the month following the reporting month | f. r424s at PP SKIF-terminal" |
Information on the execution of the consolidated budget (f.0503164) is not presented as part of quarterly reporting.
Please note that additional budget reporting forms are submitted only as of April 1, July 1 and October 1.
Head of Financial
Form 127- This is a report well known to accountants of government institutions. It reflects transactions related to with admission andspending of budget funds. In this regard, we will figure out how and from what it is formed form 0503127 — Budget execution report. The report is generated quarterly as of the 1st day of the new quarter, but in my practice I have met and continue to meet organizations that submit this form on a monthly basis. Form 127 is based on cash method of budget execution. According to the cash method, budget revenues are recorded at the time of actual receipt of money into the budget, that is, at the time of its receipt in treasury accounts. The report is filled out according to the General Ledger data. The structure of the report is similar to the structure of the budget of any level of the budget system of the Russian Federation and consists of 3 sections : 1. Budget revenues; 2. Budget expenses; 3. Sources of financing the budget deficit.
1. Budget revenues.
This section reflects funds received by the budget, with the exception of sources of financing the budget deficit. In column 3 you can see the KPS for which income is received. The 4th column is responsible for reflecting planned indicators (volumes of approved appointments) for income. Column 5 is formed based on account data 210.02 - Settlements with the financial authority for budget revenues. You can verify this by selecting any filled cell, clicking on the left mouse button and selecting
The column was filled in based on the document Operation (accounting), in which the correspondence was made D 210.02 K 201.11:
Column 6 is receipts to an off-balance sheet account and return of proceeds from the account open for accounts: 201.21, 201.23, 201.27 . The document used for this is Cash admission(via menu Treasury/Bank). Column 7 reflects non-cash transactions on income, that is, executed without movement of budget funds. The 8th column, as you might guess, is the sum of columns 5, 6 and 7.
2. Budget expenses.
This section of the report reflects the amount of withdrawals from the budget account to pay for the expenses of a budget institution, with the exception of sources of financing the budget deficit. Columns 4 and 5 in this section are filled out using the document PBS/AIF budget data, which can be created through the menu item Authorization. Moreover, the 4th column is filled in according to the bookmark data Appropriations where the appropriations are entered, reflected on the credit account 503.13 - Budgetary allocations of recipients of budget funds and administrators of payments by source:
In turn, column 5 takes into account the amounts indicated in the tabular section on the tab LBO:
Column 6 reflects account turnover 304.05 Settlements for payments from the budget with financial authorities. Column 7 is disposals from an off-balance sheet account 18 — Disposal of funds from the institution’s accounts open to accounts: 201.21, 201.23, 201.27. Column 8 reflects non-cash transactions, that is, those executed without movement of the institution’s funds. For example, mutual repayment of receivables and payables of a counterparty can be made under different agreements.
3 Sources of financing the budget deficit
The formation of this section causes difficulties for many accountants. This is due to the fact that before the introduction of the 2005 Budget Accounting Instructions. I have never encountered such a concept in everyday accounting. Concept sources of financing the budget deficit combines various types of sources attracted to pay off the budget deficit. Sources of financing the budget deficit include:
- non-produced assets (land, subsoil resources);
- precious metals and jewelry;
- securities, shares and other forms of participation in capital;
- cash (account balances, loans, credits, etc.).
If a budget institution carries out operations with such objects, then data on receipts and disposals should be reflected in the section Sources of financing the budget deficit budget execution report (f.0503127). 5th column section is data on two accounts 210.02 (settlements with financial authorities) And 304.05 (calculations for payments from the budget). Moreover, the debit balance of account 210.02 is indicated with a “-” sign, and the credit balance of account 304.05 is indicated with a “+” sign. Box 6- these are receipts to an off-balance sheet account 17 — Receipt of funds to the institution’s accounts and withdrawal from the account 18 — Cash withdrawals from bank accounts open for accounts: 201.21, 201.23, 201.27.
Columns 5 and 6 do not include data on accounts participating in correspondence with the account 304.04 “Internal departmental settlements”, related to the transfer of funds from the chief administrator to the administrator.
In column 7 non-cash transactions are reflected, that is, those executed without movement of the institution’s funds. 8th column simply the sum of columns 5, 6 and 7.