The volume of budgetary and penny problems is related to a single plan of accounts. Accounting scope of operations from the authorization of budgets 500 levels in the budgetary setting how to conduct

Budgetary issue, N 9, 2013
T.V.Shvitkina,
consultant

from a budget perspective

All accountants, when preparing quarterly reports, are faced with the problem of how to fill out form 0503128. What is a budget problem? What is the stench of penny crops? How and from what can I view this form of visibility? Please take a look at this article and nutrition report.


Subject to Article 6 of the Budget Code, budgetary duties are a type of duty that promotes compliance with the relevant financial sector. Penny duty - the obligation to pay budget funds to pay the budget, individuals and legal entities for the payment of funds to the budget of the pennies, depending on the ancient minds of the civil law, within the framework of their budget they are more important, because it is consistent with the provisions of the law, another legal act , please agree with your minds.

And therefore, with paragraph 308 of the Instructions for the establishment of a unified plan of accounting structures for the bodies of sovereign power (sovereign bodies), local self-government bodies, management bodies of sovereign extra-budgetary funds, sovereign academies of sciences, state (municipal) institutions, approved by order of the Ministry of Finance of Russia dated January 1, 2010 Roku N 157n (hereinafter referred to as Instruction N 157n), penny obligations - this is a specific obligation not to maintain budgetary funds, but to establish obligations (state, budgetary, autonomous) to pay to the budget, individual and legal entity and the songs of the cats are consistent with the ancient minds of the civil and legal system, placed within the boundaries of the budget, and in accordance with the provisions of the legislation of the Russian Federation, other legal acts, the minds of the agreement and please. It is possible to create a regulation so that budgetary and financial requirements are accepted both by participants in the budget process (state institutions) and by budgetary and autonomous institutions. In the first phase - between the limits of budgetary revenues brought to the flowing river, and in the second and third phases - between the brought subsidies in the state, the assignment is consistent with the plan of financial-state activity or subsidies for Other goals.

Therefore, according to Article 219 of the Budget Code, the determination of the budget for funds consists of several stages.

At the first stage, it is established to accept budgetary claims from the amount of limits brought to them (for state ones) or the rights to accept budgetary claims (for budgetary and autonomous ones). This stage itself involves the formation of cloud data for credit purposes 0 502 01 000 "Take care of goiters" in correspondence with rakhunko 0 501 03 000 "Limits on budgetary expenses"(for government officials) or zi rakhunkom 0 506 00 000 "The right to accept crops". The procedure for maintaining and forming regional data in order to accept budgetary requirements is not disclosed in Instruction No. 157n, but promotes independent development of the establishment and enshrinement in the regional policy .

Submit the acceptance of budgetary demands

Platforms for accepting budgetary requests and establishing agreements (contracts), which may include signing and sealing by both parties, agreements with authorized persons - on the platform, confirmed by the scribe, place written requests for an advance payment with further registration m for the amount of expenses incurred for the accepted and hardened stoneware advance payment, salary calculation and social contributions for the current period (month)

What documents confirm this fact?

This fact is confirmed by the following documents: contract documents, a cash register order for the payment of an accrued amount, an advance notice, a statement of the accrued salary.



On the basis of documents, the fact of acceptance of budgetary requests is confirmed and an accounting entry is made:

- the date of the agreement for the replacement of the agreement;



- the date of acceptance before the appearance of the advance payment (necessary adjustment to the settlement of the advance payment);



At the current stage of budgeting, confirmation of the vaunted penny crops is required. Confirmed to paragraph 4 of Article 219 of the Budget Code, the provision of budgetary funds (installation) confirms the obligation to pay for the exchange of funds to the budget, penny claims in accordance with payment and other documents. This stage itself involves the formation of accounting information within the framework 0 502 02 000 "Penny cravings accepted".

Submit the acceptance of penny crops

Examples of financial obligations include payment in advance to the postal owner, an act of final work (services), a bill of lading, which confirms the fact that the goods have been withdrawn, a cash register order for the deposited amount, an advance note, a return of earnings. Total payment for the current period (month).

When is it necessary to depict this operation?

On the basis of documents, it is necessary to accept penny requests and make an accounting entry:

- the date of signing of the acts of the company's work (services), invoice; the date of the receipt to the treasury body, de insurance of the advance payment to the postal employees;

- simultaneously with the execution of a cash register order for the payment of funds under the bell;

- immediately from the receipt of the advance payment (correction of the amount of the advance payment);

- the remaining day of the month for which the salary was paid.

Let's take a look at the butts of the budget and financial crops.

APPLICATION 1.

How do budgetary needs compare with pennies? Which obligation may reflect the demands of the state, and which - budgetary and autonomous regulations? What kind of conduct is there to shy away from? This other information is supported by the “Accounting Online” expert from the budget area (you can ask for her information in the “Forum” section).

Tipi installation

Apparently, the Federal Law dated 05/08/10 No. 83-FZ “On introducing changes to certain legislative acts of the Russian Federation in connection with the improvement of the legal framework of state (municipal) regulations” has radically changed the principles of functions Change of budgetary regulations. On the basis of existing previously budgetary installations, government, budgetary and autonomous installations were created.

Data on the types of state (municipal) installations are fixed at Art. 9.1 Federal Law dated January 12, 1996 No. 7-FZ “On Non-Profit Organizations” (Law No. 7-FZ). The Ministry of Finance of Russia has divided its own rules for each type of state (municipal) regulations.

Thus, before the transition to financial security, budgetary subsidies were deprived of budgetary funds by the authorities, and budgetary legislation was increasingly expanded by them. After the transition to financial security in the form of subsidies, budgetary institutions lost the status of holding budgetary funds, and their activities are subject to the law on non-profit organizations No. 7-FZ, as well as the “Instructions for until the establishment of a unified plan for settlements...", confirmed by order of the Ministry of Finance dated 01.12.10 No. 157n (hereinafter Instruction No. 157n), and the “Instruction from the establishment of a plan for the accounting structure of budgetary institutions”, approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter Instruction No. 157n) Instructions No. 174n).

Autonomous installations, both budgetary and supported by budgetary costs. Their legal status is determined by the Civil Code and the Law on Autonomous Installations dated 03.11.06 No. 174-FZ. The accounting rules for autonomous installations are established by Instruction No. 157n, which is called “Instruction on the establishment of a plan for autonomous installations”, approved by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n (further Instructions No. 183n).

The specificity of the legal framework of state institutions is specified in Article 161 of the Budget Code, and in accordance with the related provisions of Law No. 7-FZ. The financial security of the activities of the state establishment is based on the storage of funds allocated to the budget of the budgetary system of the Russian Federation on the basis of the budgetary cost (clause 2 of Article 161 of the Budget Code of the Russian Federation). The accounting department of the budgetary establishment is strictly in accordance with Instruction No. 157n and “Instructions for establishing a plan for budgetary administration”, approved by order of the Ministry of Finance of Russia dated 06.12.10 No. 16 2n (further Instructions No. 162n).

At the beginning of 2013, the Ministry of Finance of Russia issued a sheet dated January 21, 2013 No. 02-06-07/155, giving a low recommendation that we stand before the owners of budgetary funds, or government installations. However, according to the Ministry of Finance, budgetary and autonomous installations can also reflect received requests, including pennies, depending on the recommendations given on the designated sheet.

How do budgetary needs compare with pennies?

The understanding of budget and penny goiters is established in Article 6 of the Budget Code:

budgetary duties - types of duties that contribute to the decline of the general financial sector;

penny duty - the obligation to pay budget funds to the budget, individuals and legal entities for the payment of funds to the budget of the pennies, depending on the ancient minds of the civil law, within the framework of their budget they are more important, because it is consistent with the provisions of the law, another legal act , please agree with your minds.

The establishment accepts budgetary requests within the limits of bringing budgetary demands to new limits in the manner of establishing government (municipal) contracts, other agreements with individuals and legal entities, individual persons by enterprises or in accordance with the law, other legal act, please (p 3 Article 219 of the Budget Code of the Russian Federation).

In accordance with paragraph 4 of Article 219 of the Budget Code of the Russian Federation, the holder of budgetary funds confirms the obligation to pay for the exchange of funds to the budget, penny obligations are subject to payment and other documents.

In replacement of budgetary demands (that is, planned, budgetary expenses), the penny tax arises from the pressure of minds that require the establishment of accepted budgetary obligations.

The appearance of goiters in government regulations

The accounting aspect of budgetary funds is maintained by budgetary funds in accordance with the provisions of Instruction 157n and Instruction No. 162n.
Subject to paragraph 140 of Instruction No. 162n, prior to the adoption of budgetary requirements for the ongoing financial flow, the same requirements must be transferred to the budgetary budget for the ongoing financial flow, in addition numbers will be adopted and the unconventional budgetary demands of the past fates.

On the sheet dated 01/21/13 No. 02-06-07/155, the Ministry of Finance indicates in which case budgetary requirements promote changes in the form of:

• obligation to comply with state (municipal) contracts (agreements) for the supply of products (Victorian work, employment), as well as responsibility for state (municipal) contracts (agreements) adopted in the past and not by the end of the last century on the beginning of the current financial The fate that is paid to the government for the amount of money allocated to the budget (budgetary allocations) in the flow of financial resources appears in the budgetary sector in the amount of contracts, agreements;

It is important to note that as of June 1, 2013, budgetary obligations that arise from government contracts and agreements that were not in effect as of June 1, 2013, may be based on the supply of flow-of-flow finance. new rock. So that the 2013 fate behind the rack 50201 may be accepted as recently as last year, the 2012 fate, budgetary issues.

• duty to pay for taxes - obligation to confirm the limits of budgetary duties;
• a claim for payment of labor costs (including advance payments) - for the amount of accumulated claims (payments);
• duty for payment of taxes, fees, taxes, contributions, including duty for payment of insurance contributions to state budgetary funds, - in the amount of increased taxes (payments);
• a demand for the removal of harm, imposed by the institution during the activity carried out by him, as well as other payments, considered by the decisions of the court, which have become legally valid, transferred to the conscription for the rakhunn of kostiv vіdp total to the budget of the current financial flow, - in the amount of accumulated revenues ( Wiplat).

In replacement of budgetary demands (that is, planned, budgetary expenses), the penny tax arises from the pressure of minds that require the establishment of accepted budgetary obligations. The penny allowances are due to the result of the praise for the establishment of budgetary allowances.

The presentation of the accepted penny crops to the budgetary authorities is consistent with paragraph 141 of Instruction No. 162n. The loan of the rakhunka to the owner of budgetary funds includes the amount of penny obligations established by him within the limits of budgetary obligations (budgetary allocations), monetary assignments approved for the current period, as well as the amount of contributions made. and to oblige the accepted penny crops, correspondence with the debit of subordinate accounts. obliku rakhunku 050201000 "Accept goiters."

butt

The installation has entered into an agreement for information and technological support for the software product. The budgetary structure includes the following government operations:
1. Budgetary requirements for other services have been accepted at the cost of services under the contract:
Debit 1.501.Х.3.226 Credit 1.502.Х.1.226
2. It is shown that penny claims have been accepted for other services for the amount of the accepted penny claims (payment order, act of execution (for services), etc.):
Debit 1.502.Х.1.226 Credit 1.502.Х.2.226
3. There is a breakdown of the postal worker for his work (service assignment):
Debit 1.302.2.6.830 Credit 1.304.0.5.226

The appearance of crops in budget and autonomous installations

As published by the Ministry of Finance of Russia dated January 21, 2013 No. 02-06-07/155, budgetary and autonomous installations reflect accepted demands, including pennies, in the order established by Instruction No. 174 n, as well as Instruction No. 183n. In this case, it is necessary to submit the provisions of paragraphs 1 and 2 of the assigned sheet to the Ministry of Finance.

Budgetary and autonomous institutions should, first of all, increase respect for such moments in order to reflect the accepted requirements in the accounting form:

• Gromadzki normative zobov'ovnya before the fіzic persons, rivrated for Viconny for Rahunok, Koshtyv Viddovyid budget in the Finding Fitanese Rotzi, in the accounting regional regional regulatory regulatory zobov and vipllates);
• the requirement to provide subsidies from the budget-specific budget to budgetary and autonomous installations for the payment of regulatory costs associated with their subsidies to the state (municipal) department of state (municipal) services (government work) ) - in the sum of lands;
• a requirement for the provision of subsidies from budget-specific subsidies to budgetary and autonomous institutions for other purposes:

In the amount of established agreements (agreements) for the provision of subsidies, since other grounds for the provision of subsidies for other purposes are not provided by regulatory legal acts,

Subject to the limits of budgetary requirements, it is necessary to comply with the budget for the designated purpose, which is subject to regulatory legal acts and the basis for the provision of subsidies for other purposes is not established. recent agreements (agreements);

• a requirement to provide subsidies from the dedicated budget to budgetary and autonomous installations, as well as to state (municipal) unitary enterprises for capital investments, agreed upon by agreement (agreement), transferred to the production line financial transactions, – the sum of established agreements (agreements).

The praise for the budgetary (autonomous) establishment of mandatory duty requirements (between the achievement of planned targets) is expressed as follows:

Debit 0.506.Х.0.200,300 Credit 0.502.Х.1.200,300

Accepting the budgetary (autonomous) installation of penny crops (at the boundaries of the accepted cash crops) on the basis of the primary accounting documents (sheets, invoices, acts, invoices, etc.) is displayed as follows:

Debit 0.502.Х.1.200,300 Credit 0.502.Х.2.200,300

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Sanctioning of expenditures by the state (municipal) establishment

For the purpose of operations involving the sanctioning of waste of state (municipal) institutions, a group of synthetic structures 500 “Sanction of waste of an economic entity” was transferred, or, as they say, shells to section 5 ESBO (with We return to your respects that the order of their descriptions is in Section VI of Instruction No. 157n ).

Regardless of those, the procedure for authorizing the payment of budgetary and autonomous installations is equal to the government ones, so there is less suvor, and the data for the surplus on the racks of 500 is not included until the Balance f. , not on Balance f. , there was no shortage in the process of carrying out current operations from the authorization of expenses in the accounting departments of the year.

We remember that the information in section 5 is the basis for filling out the forms “Budget Requests” (quarterly, regional) and f. “Information about the duty of establishing” (quarterly, regional), as well as the forms “Information about the adoption and non-violation of the duty of maintaining budgetary funds” (for installations that are participants in the budget process) and f. "Informations about the acceptance and non-compliance of orders" for budgetary and autonomous installations, which are submitted at the warehouse. An explanatory note at the current level.

Let's take a look at the hidden vimogi in order to appear on the shelves of the sanctioned expenditures.

Designated structures are used to maintain the appearance of the display

• budget allocations,
• budget limits,
• forecast indicators for budget revenues,
• the amount of confirmed planned indicators of income and expenses for activities that generate income (established by the financial-state activity plan)
• indicators for income (expenditures) and expenses (payments) (hereinafter referred to as costs (planned, forecast) indicators for income (expenditures), expenses (payments),
• adopted by the regulations of goiters'yazan (penny goiters'yazan)

on the flowing (chergovy, first river, which comes after the chergovy, another river, coming after the chergovy) financial river.

The calculation of the racks is carried out according to the financial periods (22nd digit of the rack code):

• 10 – current financial river;
• 20 – Chergovy financial river;
• 30 - another river, stepping after the next one (on the first, stepping after the next one);
• 40 - another river, advancing behind the one;
• 90 – other upcoming events (beyond the planning period).

In categories 24-26, KOSGU is required to specify the types of vitrates.

Parts of the procedure for sanctioning expenditures and their connection with the facts of the ruler’s life, establish what promotes changes in the accounting departments, in state and budgetary (autonomous) departments, let’s look at the procedure for maintaining the balance in sections 5 closely with these types of installations, immediately become familiar with peculiarities of the application of the program "1C: Accounting of the State Installation 8" for skin lesions.

Sanctioning of government expenditures

The sovereign activity of the state establishment with the “treasury” type is responsible for the allocation of funds from the budgets of the national level, which is achieved in view of the limits of budgetary demands, budgetary allocations, as well as in certain situations in your country. looks at the boundary obligations of finance.

The reporting of budget data in the program "1C: Accounting of the State Government 8" is carried out using the additional document "Budget data" in the section "Planning and authorization".

After creating a general layout with the budget data submitted to the financial authority and the budgetary authority, in order to form separate accounting records for the budgetary authority, it is necessary to formulate and fill in the separate tabs of the document "Business "Jetni data", having completed one of the necessary standard operations in line with budgetary updates (Fig. 1 -2).

Based on typical operations, the necessary accounting records are formed:

Since the treasury unit is endowed with the functions of an orderer of budgetary funds, then for the further transfer of budgetary data to subordinate units, as well as the transfer of budgetary data to the recipient of budgetary funds, it is necessary to formulate a document “Vitrate allocation” in the section “Plan” respect and sanction."

When the budget data is submitted to the subordinate installations, the first tab of the document will be filled in in this way (Fig. 4):

The standard operation “Budget data transferred to subordinate administrators and owners” is selected and forms accounting records (Fig. 5).

That's how it's set up. It is important for the administrator of budget funds to communicate budget data to himself as he receives budget funds, then the first tab of the document looks like this (Fig. 6):

A typical operation “Budget data of GRBS, RBS reported to itself as a result” will form accounting records (Fig. 7):

Sanctioning of video data of budgetary and autonomous installations

Operations similar to the operations on the sections of section 5 “Authorization of expenses” are listed below in the table. Regardless of those sanctioned by the bodies that provide cash services to the budget, they allow you to spend more on subsidies for other purposes (CFO 5), in the sections of section 5 there may be an image establish all the information about the summons.

Table. Operations from the authorization of budgetary installations

Operation	Rakhunok debit	Rakhunok credit	The procedure for depletion of sumi
Accept the crops and change them	0.506.00	0.502.01	Subject to the law, other legal acts, agreement, please. Zmіna – change for a sum, change – “chervonym”
Priinyattya pennies obligation (obligation to pay a certain amount of money to the relevant financial sector of the legal entity, the budget of the budgetary system of the Russian Federation, the individual) and their change	0.502.01	0.502.02	Subject to Wicononyms in accordance with the provisions of the legislation of the Russian Federation, other legal acts, and in accordance with the agreement (in accordance with the law). When changed – “chervonym”
Sumi vitrat(payments), confirmed by the cost of income and deductions for activities that generate income (by the FHD plan) for the general financial sector	0.504.00	0.506.00
Sumi income(necessity), confirmed by the cost of income and expenses for activity (FHD plan) for the general financial sector	0.507.00	0.504.00	Subject to Koshtoris, PFHD. Zmenshennya – “chervonym”
Vikonannya in the ongoing financial process for income (receivables)	0.508.00	0.507.00	for a sum of money
Reversal of previously withdrawn income (supervision)	0.508.00	0.507.00	Turn the bag around with “chervonym”

In order to form the ribs along the skin from the ribs section 5, Instruction No. 174, there are explanations about the recognition of the ribs and the replacement of the precise and subsurface indicators formed on them.

Debit 0.504.00 “Cost-priced planned payments” reflects the amount of cost (planned) payments for the revenues (payments) of the budgetary setting, confirmed by the cost of income and receipts for generating income of the activity (FHD plan) of the budgetary setting for the current (drawing) financial river, from the adjustment of changes to the displays of catastrophes ( planned) purposes, confirmed in the ongoing financial flow.

Creditovy a display of the various types of analytical frameworks 0.504.00 “Cost-priced planned values” reflects the amount of cost-based (planned) values ​​for income (expenditures) of the budgetary establishment, confirmed by the cost of income and receipts for activities (FHD plan) of the budgetary establishment, which generate income, for current (current) finance Oviy rik, with the regulation of changes to indications of costly (planned) purposes, confirmed in the ongoing financial cycle.

Creditovy 0.502.01 “Requests accepted” represents the sum of requests accepted by the budgetary system for the current financial flow, the first and other dates of the planning period with the adjustment of changes confirmed in the ongoing financial flow.

Creditovy a display of the main aspects of the analytical area of ​​the framework 0.502.02 “Penny demands accepted” represents the amount of penny demands accepted by the budgetary system for the current financial river, the first and other times of the planning period with the settlement of their changes adopted from the current financial roci.

Creditovy a display of the main aspects of the analytical area of ​​the framework 0.506.00 “The right to accept demands” represents the obligation to impose budgetary requirements on a penny basis, which are secured by costly (planned) assignments of income (appropriations) confirmed (with the settlement of their changes) for the general fund. nsovy rik – obsyag of the right of budgetary establishment on Acceptance of demands between the incomes and expenses confirmed by the Kostoris for the activities (FHD plan) of the budgetary establishment of incomes (revenues) to generate income.

Debit a display of the main aspects of the analytical area of ​​the framework 0.508.00 “Financial security withdrawn” represents the amount of financial security (income (income)) withdrawn from the current financial flow, with the settlement of the financial security (income) being recovered from the current financial flow (reliability) of the budgetary setting).

The program "1C: Accounting of the Sovereign Establishment 8" transferred the registration of data to the FHD plan for the additional document "Planned Assignments", accessible from the menu "Authorization" - "FHD Plan" - "Planned Assignments". The document records the planned (forecast) indicators of the need and vibuta, and also for this purpose the indicators are adjusted accordingly. The document may have assignments (Fig. 8) Expenditure plan (vibutkiv) - an element of the same name, rik to the plan, periodicity, KFO, type of indicator (type of KPS) and subsidy. The tabular part of the document indicates the official planning assignments for the activities and actions. In this case, a winter period may be assigned, according to the plan, the sum will be spent on the collected item. Whenever a document is used to register changes in planned values, the amount of changes is indicated in the tabular part, and if changed, there is a minus sign.

To complete the document (or during the completion process), it is necessary to enter supporting values.

The report "Plans for expenditures (vibutki)" is to take into account the overflow of stagnant installations in the activity, the structure of which is maintained by the program, plans for the receipt of income, cash flows, and plans for financing budget deficits (Fig. 9). In the installation, a number of supply plans (vibouts) can be registered, which are divided by the CFO, the budget, as well as a warehouse of indicators, which is saved in the ordered report "Statistics of supply plans and vibouts" " (Fig. 8). "Plans for installations" are "linked" to the installation in which they are stuck, behind the additional register of statements "Plans for installations" (Fig. 9).

The commandment of the Dovidnik "Statti Plane Vrekhodzhen (Vibutkiv) ZdiSt on the PIDSTAVI Plan FCHD AMO AMO (RISHENNA) about the budget (budget rosace). Elehement can be able to Mostiti I seducial codes for the budget classifice.

The code of the skin statistics is 20-digit, the budgetary institution can only comply with the strict legislation of KOSGU (KEK), then. 18-20 discharge code. The code will be restored automatically when you select the password code to the details "KOSGU (KEK)". The name is formed automatically on the naming board for the economical classification code, which can be saved according to your needs.

The “Subsidies” adviser will publish information about subsidies in order to establish the payment of regulatory taxes associated with the subsidies to the state. government services, and special-purpose subsidies, installations (Fig. 12).

In addition, to complete the “Planned Assignments” document, it is necessary to indicate special periods.

To save information about the winter periods, the configuration is supplied with the same name. In order to remove a single-dollar structure and, at the same time, without re-vantaging the database with values ​​that are not corrupted, the replacement of the adviser will operate automatically on the adjustment table assigned by the correspondent. For this form, you need to click the “Refill” button on the form for the list of advisers. As a result, the processing dialog “Generation of light periods” opens.

Automatic filling is possible in two ways: creating new periods and detailing the current period. For this purpose, the operator must install the jumper in a different position. It is then necessary to indicate the end of the cob and the end of the automatic forming period and the necessary frequency.

The generation of periods starts when you click on the “Refill” button (Fig. 13).

Some of the sanctioning of budgetary units, including financing of which includes subsidies for other purposes, is subject to the order of the Ministry of Finance of the Russian Federation

It is clear that, according to Article 219 of the Budget Code of the Russian Federation, the allocation of funds to the budget consists of many stages.

At the first stage, budget holders accept budgetary obligations from the amount of limits brought to them. This stage itself involves the formation of regional data for the loan in the amount of 1 502 01 000 “Accepted claims” in correspondence with the section 1 50 103 000 “Limits of budget claims” for the support of budget funds iv". The procedure for maintaining the form and forming financial data in order to accept budgetary requirements is not disclosed in the Instructions dated 01.12.2010 No. 157n, This contributes to the independent development of budgetary funds and the establishment of regional policy.

At the current stage of budgeting, confirmation of the vaunted penny crops is required.Subject to paragraph 4 of Art. 219 of the Budget Code of the Russian Federation, the possession of budgetary funds confirms the obligation to pay for the exchange of funds to the budget; penny obligations are subject to payment and other documents. This stage itself involves the formation of accounting information within the framework 0 50202 000 "Adopted penny crops".

The concept of taxes, both budgetary and penny, is enshrined in Article 6 of the Budget Code of the Russian Federation, and since 2011 it has been expanded even more at the state level. In this case, similar provisions to the Budget Code of the Russian Federation, the requirements are given in paragraph 308 of Instruction No. 157n.

So, according to Article 6 of the RF BC penny cravings- the obligation to pay budget funds to the budget, individuals and legal entities for the payment of funds to the budget is evident from the ancient minds of the civil law, laid down within the framework of their budgetary payments, or in Subject to the provisions of the law, other legal acts, or agreements Please please.

And therefore, according to paragraph 308 of Instruction No. 157, penny tax collection is an essential obligation that no longer removes budgetary funds, but establishes. In this case, it is significant that budgetary and autonomous establishments, without being participants in the budgetary process, do not affect the daily budgetary re-importance.

Significantly another important moment in our opinion. In accordance with paragraph 1 of Instruction No. 157n, obligatory legal obligations are established for the form of non-financial, financial assets, claims, operations that change them, and are removed from the instructions of the operator the results of financial results on the various levels of the Unified Rank Plan. In this case, the information that is displayed on the accounts of the 5th section of the Unified Accounts Plan does not always affect the change of assets and the relationship with which the accounts are not balancing. Such a special and unimportant “status” of the 500th racket generates nourishment not only under the hour of accounting, but also under the combined forms of social responsibility.

An away, the order of the focus on the accountant regionalist of the budget, that autonomous set of all the same rachunki, the Grosovikh Zobovi'bings, we need to clarify that rosen, yak sorboka andhrostroy, so in the regional Poliytitzi installations.

Budgetary duties, pennies and expenses for them

As it was determined that penny demands were established before the budget, individuals and legal entities are subject to agreements, for the sake of civil law. However, in the substitution of budgetary demands (either planned, budgetary taxes), the penny demands arise from the pressure of minds that prevail against the establishment of accepted demands.

BUTT 1

On February 28, 2011, the municipal treasury bond "Silska Biblioteka" entered into an agreement for the overhaul of the utility room with LLC "Foreman" in the amount of 75,000 rubles. In accordance with the agreement, the establishment of duties requires that within 10 working days after its signing, an advance payment of 30% of the amount of the agreement, or 22,500 rubles, will be transferred to the employer. In this case, the remaining payout for the robots, based on the agreement, may be carried out no later than 5 business days after the capture of the robot.

10th February 2011 The establishment re-invoked the advance payment from Viglyada to 22,500 krb. LLC "Foreman".

February 30, 2011 The installation signed an act of official labor, and on the 4th quarter of 2011, LLC "Foreman" was re-insuranced for the remaining expenses in the amount of 52,500 rubles.

In the accounting department of the municipal treasury establishment "Sil'ka Biblioteka" government transactions with the signing of an agreement with the postal owner and the appointment of contracting minds were presented in the following order:

28 fierce 2011 rock Accepted by the establishment of a budgetary requirement for continuous financial flow, we have concluded an agreement with LLC "Foreman" in the amount of 75,000 rubles:

Debit KRB 1 50113 225 "Limits on budgetary crops" ties to the ongoing financial fate of the owners of budgetary funds from work, services from the morning line"

Credit KRB 1 50211 225 "Acceptance of orders for continuous financial flow to work, service in the morning."

10th February 2011 Accepted the establishment of a penny request for continuous financial fate in order to pay the advance payment to LLC "Foreman" according to the agreed upon agreement in the amount of 22,500 rubles:

February 30, 2011 accepted the establishment of a penny requirement for the ongoing financial flow for the residual allocation from LLC "Foreman" together with the act of signing the work in the amount of 52,500 rubles:

Debit KRB 1 50211 225 "Acceptance of orders for the flow of financial resources to work, service in the morning"

Credit KRB 1 50212 225 "Accepted penny crops" for the ongoing financial flow from work, services from the morning line.

Grozovi Zobov’s lisiness of vininka at the result of the Priynitti by the installation of budget zobs, the same in the accounting region, the yak rule, chronologically spocked by the operates zobin, and the Potim Opensa Zbrovimi Zobovyni.

The provisions of local assets adopted by the establishment can carry out the procedure for vindicating financial obligations of the establishment. And this is a rare occurrence, if a penny goiter can be mistaken for a budget one. Otherwise, such an order may be established by the transfer of regional policy.

BUTT 2

Based on the collective agreement that operates in the municipal treasury fund “Rural Library”, salaries for workers are paid twice per month: advance payment for the first half of the month - every 20th day of the month tya, salary for a friend for half a month (residual payroll) - no later than 5 on the 1st day of the month following Rozrakhunkov.

21st February 2011 The workers of the establishment were paid an advance for the first half of the month in the amount of 37,860 rubles.

31st February 2011 The establishment has raised wages for pregnancy in the amount of 83,200 rubles, and the 5th quarter has paid wages for another half a month.

The accounting department has the following records:

21st February 2011 accepted by the establishment of a penny claim for the payment of wages (advance for the 1st half of the month) in the amount of 37,860 rubles:

Credit KRB 1 50212 211 “Adopted penny demands for the flow of financial income from wages”;

a) adopted the establishment of a budgetary requirement for the flow of financial flow from the salary payment for maternity in the amount of 83,200 rubles:

Debit KRB 1 50113 211 "Limits on budgetary payments" to the flow of financial resources of those who receive budgetary funds from wages"

Credit KRB 1 50211 211 "Acceptance of demands for the flow of financial risk from wages";

b) accepted the establishment of penny crops in order to pay wages in the amount of 45,340 rubles:

Debit KRB 1 50211 211 "Accepted requests for financial flow from wages"

Credit KRB 1 50212 211 "Penny demands for the flow of financial income from wages have been accepted."

Most often, the culpability of the penny tax is avoided by adopting the establishment of a separate budgetary tax. However, once again it is important that the importance of the procedure for accepting budgetary and penny demands in the accounting department must first lie within the framework of the adopted regional policy.

The final stage of budget planning

At the current stage of finalizing the budget, the system submits payment and other documents to the Treasury or financial authority or to the bank. Further, from paragraph 5 of Art. 219 of the Budget Code of the Russian Federation, to ensure payment of penny goiters at the limits of bringing them to the threshold of budget costs limits or allocations.

It is significant that penny collection cannot be carried out without a confirmation letter (acceptance) from the financial authority. The application of such a permitted inscription is called sanctioned expenditure and is not displayed in the form of installations.

The fact of payment of penny bills is usually confirmed by payment documents, on the basis of which the money was written off from the budget for the cost of physical and legal persons.

Inheriting the logic of Statute 219 of the BC RF, it becomes obvious that the operations that are displayed on such accounts of the Unified Plan of Accounts, such as 20600 "Rozrahunki with seen advances", 20800 "Rozrahunki with sensitive persons", 30200 "Rozrahunki for accepted goiters", 30300 "Rozrahunki from payments to the budget" in correspondence with credit rahunki 20100 "Koshti install", 30405 “Regulations from payments from the budget to the financial authority” clearly indicate the elimination of penny crops.

And on what basis the accounting department is responsible for the stages of compiling the budget behind the accounts.

Representation of operations on the face

As an independent object in the form of penny demands in the form of state (municipal) institutions, it is independent from the type of wine since 1 June 2011. Therefore, accounting departments have accumulated evidence of how to deal with the appearance of penny crops in a practical manner.

And since the procedure for handling budgetary requests is very simple, the details of such a request are confirmed by a supporting document (agreement, purchase notice, contract, etc.), it does not matter to determine the moment of presentation of such operations in the region Iku. Prote with images in the guise of penny goiters is much more complex.

First of all, the accountant will have to know the evidence for two key foods:

As it turns out, the need to accept penny demands most often stems from the rise of the leading minds of agreements with postal workers (contractors) and representatives of local assets. However, the peculiarity of accepting a penny crop is the very necessity of a singing mind, which is not associated with a change in assets or expenses from postal workers and contractors.

Of course, the procedure for filing penny claims is based on the information that the accountant and custodian want to remove.

Obviously, the type of operations that are displayed on the 500th pages of the Unified Plan of Accounts allows you to obtain operational information about the progress of the budget from the data of this establishment. And the current structure of consistent codes of budget classification allows you to extract information about budget allocations across sections (sub-sections), target items, programs as well as to KOSGU.

Bring back respect What is the amount of turnover for a loan? 50201 “Acceptance of demands” represents the obligation of praising budgetary demands or, in other words, the obligation of establishing agreements. On the official date of installation, as if “reserving”, plans to spend within the limits set.

At the same time, the amount of turnover for the loan increases 50202 “Accepted financial obligations” characterizes the obligation of the accounting department to establish its financial obligations to counterparties (postal employees, contractors, workers). Or, in other words, apply for a loan at a rate 50202 indicate the amount of costs that the installation is ready to pay for the amount of costs to the budget on a special date.

Thus, the difference between credit turnover by market 50201 і 50202 , which indicates the credit balance behind the market 50201, Find out how much money has been paid from the budget for the conclusion of agreements, contracts and other obligations adopted on a specific date.

At the same time the credit balance per bank account 50103 “Limits on budgetary obligations for holders of budgetary funds” indicates an “unsolicited” obligation of limits, under which an agreement has not yet been established and obligations to legal entities and individuals have not been accepted.

It is also significant that the correlation of credit turnovers for the relevant KOSGU analytical sections for section 50202 and analytical sections for sections 20100 and 30405 allows you to retrieve information about amounts, What will happen to the newly adopted penny crops and the already adopted penny crops?

With the provision of analytical information about the allocation of funds to the budget, the manager, the accountant and other officials can control the procedure for praising decisions at the early stages of government activity.

We would like to remind you that Instruction No. 157 does not apply harsh settings to the order of operations in order to accept penny cravings. Therefore, it is necessary to independently develop such an order. In this case, it is obvious that the order of presentation of penny crops is related to the established procedure for the formation of budgetary crops. Such a “linkage” between the management of budget and penny bills is necessary for obtaining objective and correct information about the budget.

For example, since it is established by regional policy that budgetary obligations are taken into account at the time of signing the contract, then financial obligations for payments with the postal owner (contractor) must be fully accepted before the formation of the payment agreement. advance payment and residual recovery, unless later than the date of renewal Koshtiv.

Another example is that when the regional policy establishes budgetary demands are accepted at the moment of establishment of creditor debt (for example, in case of allocations from the budget and sub-budgetary funds from taxes, deposits and other payments), then penny demands may appear in the form also at the time of approval of the creditor zaborgovanosti (totally with the acceptance of budgetary payments) or on the date of payment of subordinate sums to the budget.

Regional document-base

Subject to paragraph 318 of Instruction No. 157, the accounting system for both accepted claims and penny claims is executed on the basis of documents to confirm their acceptance but before the change established by the installation within the framework of the formation of the regional policy.

As stated in the previous article, the basis for the acceptance of budgetary requests is the agreement on the placement of agreements and other primary regional documents.

The peculiarity of the appearance in the form of penny demands is that they are taken into account in the development of already accepted budgetary demands and are fixed without ever thinking about the private sector (for example, payment in advance) or the renewed readiness to set aside your own. owing to the re-insurance of costs.

In our opinion, it is inappropriate for the purpose of making transactions to accept penny bills once again to check agreements (copies of agreements) and other documents. To display the location in the registers, it is recommended to use the Dovidka (f. 0504833).

Let’s remember what is in accordance with the Instructions dated 12/15/2010 No. 173n The document (f. 0504833) is intended to indicate the establishment of operations that take place in the course of government activities, such as not extorting documents from payers, subjects of the organization. On the Dovidki stand (f. 0504833) entries are completed up to the authorized Journal of Authorization (f. 0504071) in the form of penny claims that are accepted.<2>. Subject to paragraph 319 of Instruction No. 157, the type of accepted claims is carried out in terms of the types of contributions (payments) transferred by the Koshtoris (financial-state action plan) established.

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<2>Obviously, in paragraph 319 of Instruction No. 157n, the Journal of Sanctions (section 11) is called the Journal of Accepted Laws.

Corriguvannya accepted budget crops'yazan

In the event of contractual obligations being accepted, budgetary obligations may be subject to the regulation of the actual contracted work (services) and the delivered products.

BUTT 3

25 June 2011 The municipal treasury institution "Rural Library" saw the current limits of budgetary claims at the 223 KOSGU "Utility Services" level at 30,000 rubles.

28 June 2011 install the kerivnik by signing an agreement with the supplier for the provision of utility services from heat supply in the amount of 28,000 rubles.

The actual sum of the established services for 2011, including the acts of seizure and transfer, amounted to 26,370 rubles.

For example, during the current period (in the beginning of 2011), the accountant is required to properly carry out changes in the amount of accepted budgetary obligations for this agreement:

—budgetary duties were changed to the actual obligation to provide services by 1,630 rubles. (RUB 28,000 – RUB 26,370) (reversal):

Since the amount of assigned services under the contract appeared large and the regulation confirmed the capture of services by acts of acquisition and transfer and other documents, it is necessary to pay the amount of budgetary obligations for this contract. However, this may be more difficult, since the budgetary tax limits are not subject to the mandatory status of KOSGU. Please note that accepting budgetary demands is not allowed.

In these minds, before the establishment of the policy, there is a pressing need for reorganization of work in the guise of increasing budgetary limits and acceptance of budgetary obligations.

The financial activity of budgetary installations is carried out in accordance with the Financial-State Activity Plan, which is approved by the director.

For detailed information about the progress of the budgetary establishment approved by the Financial-State Activity Plan, costly (planned) purposes, including the acceptance of the (or) implementation of the requirements adopted by the establishment (g roshovyh crops'yazan) on the current (chergovy, first rik, offensive behind the Chergoviy, another) river, advancing behind the Chergoviy) financial river, zastosovuyutsya rakhunki division. 5 “Sanction of Vitrat” (clause 161 of Instruction No. 174n)

For the form of budgetary regulations (penny crops), the following terms and concepts are used (clause 308 of Instruction 157n):

• requirement of establishment - required by law, other normative legal act, agreement or for the purpose of obligating the budgetary establishment, autonomous establishment, to give to each individual a physical or legal person, other public legal awareness , establish the subject of international law;
• penny duties - obligations set to pay to the budget, individuals and legal entities are obviously up to the ancient minds of the civil legal system, laid down within the framework of their budgetary changes, or, obviously, up to provisions of the legislation of the Russian Federation, other legal acts, agreements or to please .

Subject to paragraph. 2 p. 318 of Instruction No. 157n the form of accepted demands and penny demands according to the budgetary establishment is shown on the basis of documents that confirm their acceptance.

The transfer of documents that confirm the acceptance of claims (penny claims) and the moment of their acceptance is established by the regulations in the Regional Policy.

Rakhunki, which will be used for the appearance of goiters adopted by the budgetary establishment

The form of demonstrations regarding the acceptance of crops (penny crops) is carried out on a budgetary basis: 1. for the account 0 502 01 000 “Accepted crops”, which is used for the registration of information about the acceptance of crops nya on the current one (chergovy, first river, offensive for the chergovy, another river, offensive for the chergovy) financial river. They are knocked out at the designated place (clause 311 of Instructions No. 157n). also sum up the changes made before the crops are accepted
2. to the folder 050202000 “Penny demands accepted”, which is used to provide information about accepted penny demands on the current basis (chergovy, first river, next step, other river, next step). ) financial river. The amounts of changes made before the penny payments were accepted are also displayed on the designated page (clause 311 of Instruction No. 157n).

Operations in these areas are grouped within the KOSGU codes, transmitted by the financial-government activity plan.

The analytical view of the claims accepted by the budgetary establishment (penny claims) is maintained in the register of claims (f. 0504064). The journal indicates the name, number and date of the document supporting the receipt of the claim, the number of the accountant's account and amount, the date of filing the claim on the account and the date of removal from the accountant.

After the end of the current financial cycle, due to the discovery of unconventional problems with the upcoming financial sector, they may be accepted until the current financial settlement is accepted for the obligation planned for the current financial cycle. The rescheduling of displays will take place on the first working day of the production line at the production department. 0504833.

In accordance with paragraph 167 of Instruction No. 174, the adoption of requirements for a budgetary setting is represented by the following correspondence of the departments:

Budgetary requirements have been adopted

Prior to the adoption of budgetary requests, the budgetary setting will include:

• the requirement for contracts (agreements) that were accepted in the past and did not end the on-line financial life, but continue to end the on-line financial life;
• duty to pay wages to healthcare workers;
• the requirement to pay workers other benefits in accordance with employment contracts and the legislation of the Russian Federation, such as transfer to the current financial sector;
• demands for the payment of obligatory payments to the budgets of the budgetary system of the Russian Federation (taxes, taxes, deposits, collections and other payments), which are transferred to the financial flow;
• a demand for the elimination of harm, imposed by the institution in the implementation of its government activities, from other payments that have gained legal force after the decisions of the court, and transfers to the financial sector;
• Other types of goiters.

The reasons for accepting the budgetary setting are:

• establishing an agreement (contract), which requires signing and sealing by both parties;
• for issues with confidential persons - confirmed by the kerivnik, establish letters of application for the cerebral persons with further deposits in the amount of the collected deposits for the accepted and confirmed by the kerivnik advance payment;
• payment of wages and social contributions for the current period (month).

The claim of a budgetary establishment is confirmed by the following documents: a contract, a cash order for the payment of an accounted amount, an advance notice, a statement of the accrued salary.

An accounting entry is made on the document stand to receive the following:

• the date of the agreement on the basis of the agreement;
• immediately from the execution of a cash register order for the payment of funds under the bell;
• the date of acceptance before the appearance of the advance notice;
• the remainder of the month for which wages are paid.

Adopted by the budgetary establishment of penny crops

Accepted by the budgetary system, penny obligations are reflected, if according to the agreement or in accordance with the laws, other normative acts establish small obligations to pay money for the accepted obligations.

Before showing accepted penny goiters, the following should be included:
1) regarding settlements with counterparties in terms of holders of advance payments (counterparties):
a) on the data base of accounts 0 206 00 000 "Returns for visible advances" (the difference in debit turnover, which reflects the withdrawal of funds by counterparties, and credit turnover, which reflects the reversal of types in the flow period of advances their payments and (or) deposits of advances) (accepted ) in the in-line period of requests) - in the in-line period advance payments are made for accepted requests minus the current reversal of advance payments. Surpluses of visible advance payments, which are credited to the beginning of the production period for rakhunki 0 206 00 000 "Razrakhunka for visible advance payments", as well as credit turnovers, which change the assigned razrakhunka, until the showing of accepted penny crops for the production line iod not turn on;
b) on the basis of credit turnover of rackets 030200000 "Crossovers for accepted claims" - accumulated penny claims, which contribute to the continuation of the financial cycle. Credit and debit turnovers, which reflect an increase (change) in accounts payable for accepted penny bills in advance payment systems of the past, are not included until the indicators of accepted penny bills are shown for the current period;
c) on the basis of debit turnover 0 302 00 000 “Rozrahunki for accepted goiters”, 0 304 02 000 “Rozrahunki with depositors”, 0 304 03 000 “Rozrahunki for the morning with payments for payment of praci” - accepted and penny crops period;
2) for a part of the developments with sub-specialties within the range of sub-specialties:
a) on the basis of debit turnovers for accounts 0 208 00 000 "Rozrahunki with junior persons" minus credit turnovers for accounts 0 208 00 000 "Rozrahunki with minors" - taken away from minors your pennies minus the return;
b) on the basis of debit turnovers for accounts 020800000 "Rozrahunki with senior citizens" - funds withdrawn in the in-line period by senior citizens for the recovery of re-vitrations of past fates.
Surpluses of advance payments to dependent persons, which are credited to the beginning of the starry fate for the accounts 0 208 00 000 "Results with dependent persons", as well as credit turnover, which change the assigned allocations, until the indications are accepted penny crops are not included in the production period;
c) for part of the breakdown of payments for obligatory payments to the budgets of the budgetary system of the Russian Federation on the basis of analytical data in the breakdown of payments to the budgets of the budgetary system of the Russian Federation:
- on the basis of credit turnover of rackets 030300000 "Razrunki from payments to budgets" (030302730 - 030313730) - accrued in the flow period of payments (taxes, fees, fees, deposits and other obligations i payments);
- on the basis of debit turnover of rakhunks 0 303 00 000 "Rozrakhunkki from payments to budgets" (0 303 02 830 - 0 303 13 830) - duty to pay payments of past rocks, which is indicated on the cob exact rock and wyconan in the current period.
Indicators of rozrakhunki for over-paid payments, which are recorded for the beginning of the production period for rakhanki 0 303 00 000 "Razrakhunki from payments to budgets", as well as credit turnovers, which change the designated rozrakhunka, for accepted penny payments You are not required to take out insurance during the production period.
The supporting documents for accepting the budgetary establishment of penny crops are:
- Payment in advance to the postal owner;
- act of victorious robіt (service);
- waybill, which confirms the fact of receipt of the goods;
- Vidatkovyy cash order for the payment of premium sums;
- advance call;
- Settlement of salary for the current period (month).
An accounting entry is made on the document base for accepting penny payments:
- the date of signing of the acts of the company's work (services), invoice; the date of the overinsurance of the advance payment to the postal employees;
- simultaneously with the execution of a cash register order for the payment of funds under the bell;
- immediately from acceptance to the receipt of an advance payment;
- the remaining day of the month for which the salary was paid.

Application of the operation for the treatment of goiters (penny goiters)

The budgetary authority has provided a target subsidy for the overhaul of the building in the amount of 940,000 rubles. This amount went to a special storage unit, closed to the OFC. It is clear that the agreement concluded with the contractor may result in an overinsurance advance in the amount of 282,000 rubles. (thirty%). After the completion of the work, an act of final work was signed, after which the installation reinsured the amount that was lost.

In the accounting department, these operations are designated as follows.

The article is relevant for 2015.

Natalia Smolina

Expert methodologist responsible for monitoring the quality of services and methodology