Representation of unreliable budget reporting Putting overlap by officials administrative fine in the amount of from 10,000 to 30,000 rubles. By virtue of Art. 15.15.6 Administrative Code. Therefore, in the preparation of reporting forms, it is possible to be extremely attentive and indicate information in them, reliably reflecting the facts of the financial and economic life of the institution and the relevant norms of the legislation of the Russian Federation, including the provisions of the Instruction No. 191. To help accountants in the preparation of annual reporting forms for the results of 2017, the Federal Treasury issued a letter of 10/20/2017 No. 07-04-05 / 08-807, which led the most common errors allowed by the formation of budget reporting. As part of this material, we propose to analyze the most commonly found in the preparation of reporting forms of errors.
Paragraph 8 of Instructions No. 191n found that if all the indicators provided for by the form of budget reporting do not have a numerical value, such a report is not compiled. Relevant information is reflected in explanatory note to budget reporting for (f. 0503160). If the explanatory note is indicated about the failure to submit forms with zero indicators, there is no need to form a report in the status of "Indicators". Below will consider the most common errors in drawing up a cash flow report (f. 0503123), the budget execution report of the budget beneficiary (f. 0503127), the budget account report (f. 0503128) and the balance of the recipient of budget funds (f. 0503130 ).
Cash Movement Report (f. 0503123)
When filling out the report (f. 0503123), the following violations are often allowed.
The lack of indicators by column 5 of the report incorporating the annual budget reporting.
In accordance with paragraph 1.2.1, the emails of the Ministry of Finance of the Russian Federation No. 02-07-07 / 21798, the Federal Treasury No. 07-04-05 / 02-308 dated 04/07/2017 (hereinafter - the letter No. 02-07-07 / 21798, 07 -04-05 / 02-308) Count 5 sec. 1 - 3 reports (f. 0503123) are not filled in quarterly budget reporting, however, in the preparation of annual reporting forms, indicators formed from the institution for the same period last fiscal year should be reflected in it.
The lack of detailing of the indicator on line 980 "Return of receivables of past years" section. 4 "Analytical information on the disposal" according to the relevant codes of the section, subsection of expenses.
Clause 1.2.1 of the above letter was established that the indicators of the return receivables of past years, reflected in line 980, are subject to detail in column 4 in the section code, subsection for which the recipient of budget funds is carried out the greatest amount of budget expenditures.
Filling line 440 sec. 3 If there is a change in the account balance of 3,120,00,000 per section. 2 information about cash balances in the accounts of the budget beneficiary (f. 0503178).
By virtue of paragraph 150 of the Instruction No. 191n on strings 441 and 442 of the report (F. 0503123) reflects the amounts of funds received during a temporary order and the amount of funds in a temporary disposal returned to the owner or listed on purpose, respectively. If there is accounting in account on account 3,120,00,000, formed at the reporting date, it must be reflected in the report (f. 0503123) on strings 441 and 442 sect. 3 (p. 3.3 Letters No. 02-07-07 / 21798, 07-04-05 / 02-308).
The lack of equality of the string 900 and the sum of the indicators of strings 220 and 310 or the supply of data on line 900 "costs".
Control ratios to budget reporting indicators established that the value of the string 900 should be equal to the amount of indicators of strings 220 and 310 sect. 2 and 3, respectively. In this case, the final figure of the string 900 should also be equal to the sum of the row indicators constituting the string 900. Failure to comply with this inconsistency or the lack of information on line 900 indicates incorrect filling Report (f. 0503123).
Report on the execution of budget budget budget (f. 0503127 )
The order of filling in this reporting form is set out in paragraph 60 - 67 of the instructions No. 191n, and also explained in the letters of the Ministry of Finance (in particular, in letters from 27.04.2017 No. 02-06-10 / 25785, from July 21, 2016 No. 02-06 10/4375 and the letter of the Ministry of Finance of the Russian Federation No. 02-07-07 / 5669, the Federal Treasury No. 07-04-05 / 02-120 dated 02.02.2017 (hereinafter - Letter No. 02-07-07 / 5669, 07-04-05 / 02-120)). Among the violations that are detected by controllers when checking reporting forms, including the report (f. 0503127), can be allocated as follows.
Note in section. 2 reports (f. 0503127) in the negative value of the amount of receivables of past years restored on the accounts of budget recipients.
Such amounts are mandatory transferred by recipients of budget funds to budget income, so they should not be reflected in the section. 2 reports (f. 0503127).
The inconsistency of the line of the line 200 "budget expenditures, the total report (F. 0503127) of the string 900" costs, total "section. 4 reports (f. 0503123).
The control relations posted on the site http://www.roskazna.ru/, conforms to the indicators of the above-mentioned lines. The discrepancy between them is justified in the explanatory note (f. 0503160) (p. 1.2.8.3 of the letter No. 02-07-07 / 21798, 07-04-05 / 02-308).
The inconsistency of the report indicators (F. 0503127) and the report (f. 0503123) (inconsistency of the amount of indicators with the analytical group of the subspecies of income in Section 1 and the indicator of the report 030 of the report (f. 0503123)).
According to the control ratios to the budget reporting indicators of the main administrators of funds federal budgetsubmitted to the Federal Treasury, the amount of indicators on budget income codes with an analytical group of subspecies of income 110 V sect. 1 report (f. 0503127) must match the report line 030 (f. 0503123).
Mind of indicators of graphic 5 sec. 2 reports (f. 0503127) Report on the status account status of the recipient at the reporting date on the amount of the unallocated balance of LBO on the account 01 of the manager.
In column 5 sec. 2 The recipient of budget funds reflects the limits of budgetary obligations committed to the establishment of the chief regulator of budgetary funds for reporting period, taking into account changes (the debit revolution of 1 501 15,000). Data in terms of unallocated budget appointments (Budget allocations, budget liability limits) in accordance with paragraph 1.4.3 of the letter No. 02-07-07 / 5669, 07-04-05 / 02-120 are reflected only by the budget manager, the main manager of budgetary funds in the additionally formed reports (F. 0503127).
Indicators in column 5 are reflected by the main manager (manager) of budgetary funds in additionally formed reports (f. 0503127) in accordance with PP. "B" and "g" p. 1.4.3 Letters No. 02-07-07 / 5669, 07-04-05 / 02-120.
Report on budget liabilities (f. 0503128)
The procedure for the formation of this reporting form is established by paragraph 68 - 75 instructions No. 191n. When reflected in the report (f. 0503128) of operations on deferred liabilities, the obligations of the years following the reporting fiscal year, we recommend also to refer to the letter No. 02-07-07 / 21798, 07-04-05 / 02-308. In the report (f. 0503128), monetary liability indicators are formed on the basis of data on the relevant accounts of analytical accounting accounts 1,502 x2,000 "Accepted Monetary Obligations", which are formed on the results of the reflection by the establishment in the budget accounting of the facts of economic life (obligations).
Among the errors allowed by the institutions in the formation of the report (F. 0503128), the following can be called.
Reflection in column 6 loan revolutions on account 1 502 07,000 "Acquired obligations".
In this graph, no credit balances on account 1,502,07,000 are shown, as required by the provisions of paragraph 71 of Instructions No. 191n, and credit turns on this account.
The reflection in column 6 of information on the decrease in the account indicator is 1,502,17,000 when terminating the contract.
From the explanations given in the letter No. 02-07-07 / 21798, 07-04-05 / 02-308, it follows that the indicators of the graph 6 are formed excluding information:
about increasing the contract price (in case of changes in significant terms of the contract under the legislation of the Russian Federation), including contracts concluded before the reporting fiscal year;
the reduction in the price of the contract concluded in the reporting fiscal year (with a change in the essential conditions of the contract by virtue of the legislation of the Russian Federation, as well as when terminating the contract concluded in the reporting fiscal year (the indicators of the change (reduction) of obligations are reflected with the application of correspondence on account 1 502 17,000 " Accepted obligations of the current fiscal year ")).
This information is reflected in the report column 7 (f. 0503128).
Exceeding the figure 9 "Monetary obligations" of the report (f. 0503128) above the figure of Count 7 "adopted budgetary obligations, total".
Exceeding the figure 9 above the figure of the graph 7 is possible only if there is a debit balance of 0 303 02,000 "Calculations for insurance premiums for compulsory social insurance In case of temporary disability and due to motherhood. " In this case, it is possible to exceed the indicator for the amount of receivables formed in the reporting period (in the amount of increasing debit balance of 1,303,02,000). In all other cases, the exceeding the figure 9 above the figure of the graph 7 is invalid.
The control relations posted on the site http://www.roskazna.ru, it was established that in case of exceeding the indicator of adopted budgetary obligations over the sum of the limits of budgetary obligations, as well as the exceedment of the monetary obligations taken over the amount of budgetary obligations adopted in an explanatory note ( F. 0503160) The reasons for such exceeding should be specified.
The presence of indicators on line 911 sect. 3 in graphs 4 - 6, 8 - 10, 12.
This line reflects data on deferred liabilities. In column 7 sec. 3 reports (f. 0503128) show credit balances formed at the end of the reporting fiscal year from the institution (according to the relevant accounts of analytical accounting accounts 1,502,99,000 "Deferred obligations for other regular years (outside the planning period)"). At the same time, the indicator on account 1 502 99 000 is reflected in the column 7 sect. 3 reports (f. 0503128) in the amount of reserve of upcoming expenses (account 1 401 60,000 "reserves of upcoming expenses") created according to these obligations. The graph 7 indicator should be equal to the graph 11. On line 911 sect. 3 In columns 4 - 6, 8 - 10, 12 indicators must be absent. The presence in these graphs of numeric information is invalid and indicates an incorrect filling of the report (f. 0503128).
The empty of the equality of the figure of Count 11 "not fulfilled adopted budgetary obligations" and the difference in indicators reflected in the graphs 7 "adopted budgetary obligations, total" and 10 "executed monetary obligations".
Control ratios posted on the site http://www.roskazna.ru/, it is necessary to comply with equality of values \u200b\u200b(graph 11 \u003d graph 7 - graph 10) when filling out the report (f. 0503128).
Making obligations to pay wages (monetary allowances) over the reduced volume of limits of budgetary obligations.
Communication obligations wages (money allowance) They are accepted for the entire annual amount of limits of budgetary obligations allocated for the current financial year, and therefore the amount of wages adopted budgetary obligations (monetary content) must comply with the volume of brought budgetary commitment limits to the specified goals. In case of exceeding the amount of wage payment obligations (monetary) in an explanatory note (F. 0503160), it is necessary to reflect the cause of this deviation.
Specify in the report (f. 0503128) with minus sign.
Reflection in graphs 5 - 12 of the report (f. 0503128) of negative indicators is unacceptable (p. 1.7 letters No. 02-07-07 / 21798, 07-04-05 / 02-308).
Non-compliance with the following compliance of indicators.
From the provisions of paragraph 1.2.3 of the letter No. 02-07-07 / 21798, 07-04-05 / 02-308 it follows that the subject of fiscal reporting should provide identity (equality) of the above indicators.
Balanger balance of budget funds (f. 0503130)
When filling out this reporting form, the following violations are found.
Improper reflection in the balance sheet (f. 0503130) of land plots.
Despite the fact that according to the rules established by the instructions No. 157n, 162n, land, including those on which buildings are located and who are transferred to institutions to perpetual use, are taken into account on account 0 103 00,000 and reflected by cadastral value On line 070 balance (f. 0503130), some institutions lead their account on the off-balance sheet. Accordingly, these objects are not reflected in the balance sheet (f. 0503130), but in the help of property and obligations on off-balance sheet accounts. Sometimes land plots are not shown on balance sheet accounts due to the lack of information about their cadastral value in the registration documents. The lack of such information in the registration documents does not allow the subject of the accounting of the right not to reflect the event on the arrival of the specified non-financial asset in accounting (a letter of the Ministry of Finance of the Russian Federation of September 14, 2017 No. 02-07-05 / 59444).
Request on line 090 capital investments in relation to property transferred to the institution during the preparation of reporting forms.
In the letter No. 02-07-07 / 5669, 07-04-05 / 02-120, it was said that investments in non-financial assets (score 0 106 00 000) are reflected in line 090. Accordingly, this line shows the total amount of capital investments (totality objects). Information reflected in strings 090 - 094, with respect to objects non-financial assetswhich are undergoing unfinished capital investments in connection with the creation of a real estate object (construction, reconstruction, modernization (technical re-equipment)) or its acquisition, should be comparable to the information provided in the information (f. 0503190) (the form and procedure for its completion are established by the instructions On the procedure for compiling and submitting additional forms of annual and quarterly budget reporting on the execution of the federal budget, approved by the Order of the Ministry of Finance of the Russian Federation of 01.03.2016 No. 15n). In this case, the separation of any expenses forming capital investments (for example, interest on the loan), separate strings In the information (f. 0503190) is not provided.
In the case of execution after the reporting date (but before submitting reporting) of state registration of the right of operational management to real estate objects, the formation of capital investments for which completed before 01.01.2018, such an event is recognized as significant and subject to reflection in the reporting for 2017:
on accounts budget accountingif the documents were accepted at the time of the formation of reporting forms, and in an explanatory note (f. 0503130);
in an explanatory note (f. 0503130), if the documents entered the institution until the founder was sent, but after it was formed.
Reflection of the cost of the building until the state registration of rights to it on line 100 of the balance (f. 0503130).
For this line, non-financial assets are reflected in the way, taken into account on the account 0 107 00,000. The production of buildings (premises) to the state registration of rights to the specified objects of real estate on line 100 of the balance (fc. 0503130) is not allowed. Accounting for the building (premises) before receiving documents confirming the state registration of the right of operational management (guidelines) on this building (premises) at the receiving party, is conducted on the off-balance sheet "Property received for use", provided that the transmission side has not been discontinued. At the same time, if state registration The rights for the receiving parties to the specified object completed after 01.01.2018, but before the reporting date, such an event is recognized as significant. The receipt of the property object is reflected in the appropriate account of analytical accounting account 0 101 10 000 "Fixed assets - real estate institutions "in reporting for 2017. If the documents on the state registration of the object entered the institution late, the object registration information is provided in the text part of the explanatory note.
If the transmission side has the right to operational management to be terminated in the prescribed manner, and the State Registration of the Night Right of the host on this object is not completed, it is taken into account in the receiving party on account 1 101 10 000.
Reflection of negative indicators on strings 260, 470, 490, 530.
According to these rows in the balance sheet (f. 0503130), indicators formed on accounts 1 206 00 000, 1 301 00,000, 1,302,00,000 are reflected. The rules for maintaining budgetary accounting do not imply the existence of loan balances on account 1 206 00,000 "Calculations on issued advances ", debit balances on accounts 1 301 00,000" Calculations with lenders on debt obligations ", 1 302 00 000" Calculations for adopted obligations", 1 304 00 000" Other calculations with creditors ". Accordingly, the availability of indicators on the specified accounts with a minus sign is unacceptable.
Reflection of overdue receivables on expenses for rows 260, 310 balance (f. 0503130).
According to the named lines, indicators are reflected in accounts 1 206 00,000 "Calculations on issued by advances", 1 208 00,000 "Calculations with accountable persons". The accounting methodology given in the instructions No. 162n does not provide for reflection of overdue receivables on accounts on accounts 1 206 00,000, 1 208 00 000, in respect of which the recipient of budgetary funds carry out measures to restore budget expenditures (return to the budget of previously generated costs), including:
according to implemented under state (municipal) contracts, preliminary payment agreements to be returned to the counterparty in the event of termination of contracts (agreements);
by recovery in the budget of expenses based on the results of claim work, including the refund of overwhelmed wages, the debt of dismissed employees on accountable amounts.
The budget recovery budget is subject to reflection on account 1 209 30,000 "Cost compensation calculations".
In connection with the foregoing, the presence of 260, 310 overdue receivables are unacceptable.
In completion, we note that in the letter of the Federal Treasury No. 07-04-05 / 08-807, a number of errors allowed by the budget recipients when filling out the explanatory note tables (F. 0503130). Many institutions refer formally to compile this form of reporting, while the filling of all sections of the explanatory note is mandatory by virtue of the norms of instruction No. 191n.
"Cassent Institutions: Accounting and Taxation", 2012, N 3
In the Ministry of Justice 16.02.2012, the Order of the Ministry of Finance of Russia dated December 29, 2011 No. 191n "On Amendments to the Instruction on the procedure for the preparation and submission of annual, quarterly and monthly reporting on the execution of the budget system budgets Russian Federation, approved by order of the Ministry of Finance of the Russian Federation of December 28, 2010 N 191n. "This order, in particular, amended in Section I" General provisions"Instructions N 191n<1>which are provided general rules On the preparation and presentation of the budget reporting by the participants of the budget process (their list is given in Art. 152 of the BC of the Russian Federation). The article discusses the updated rules.
<1> Instructions on the procedure for the preparation and submission of annual, quarterly and monthly reporting on the execution of budget budgets of the Russian Federation, approved. Order of the Ministry of Finance of Russia of 28.12.2010 N 191n.According to the updated edition of paragraph 1 of the N 191n, the annual, quarterly and monthly reporting on the execution of the budget system budgets of the Russian Federation (hereinafter referred to as the budget reporting) is drawn up and seems to be forms under annex to this instruction subjects of budget reporting:
- the main managers of budget funds, the most significant institutions of science, education, culture and health, listed in the departmental expenditures of the relevant budget, carrying out the powers of the main manager to provide this institution as a recipient of budgetary subsidies from the relevant budget for the implementation of the state assignment established by him (hereinafter - the main managers);
- managers (recipients) of budget funds, state (municipal) budget and autonomous institutions carrying out budgetary powers to execute public commitments to individuals in cash (hereinafter - budget recipients);
- the main administrators (administrators) of budget revenues, the main administrators (administrators) of sources of funding for budget deficit, financial bodies of the Russian Federation, the subjects of the Russian Federation, municipalities and government bodies of state extrabudgetary funds (territorial public extra-budgetary funds), carrying out the preparation and execution of relevant budgets (hereinafter - financial organs);
- bodies carrying out cash services for the execution of budget budget system of the Russian Federation;
- authorities carrying out cash services for state (municipal) budget and autonomous institutions and other organizations. At the same time, other organizations include legal entitiesNon-budgetary benefiters of budget benefits and are not state (municipal), which is carried out by the Federal Treasury authorities (OFC), financial authorities.
The frequency of reporting. Budget reporting is made up of budget reporting entities for the following dates (clause 2 of the instructions N 191n):
- monthly - on the first day of the month following the reporting;
- quarterly - as of April 1, July 1 and October 1 of the current year;
- annual - on January 1, the year following the reporting date.
At the same time, the reporting year is the calendar year - from January 1 to December 31 inclusive. For newly created budget reporting entities, the first reporting year is considered to be the period from the date of their registration in the procedure established by the legislation of the Russian Federation on December 31 of their creation.
Currently in accordance with the Resolution No. 539<2> The decision to change the type of existing state (municipal) institution the relevant authority can be taken to the first number of any month during the calendar (financial) year. In connection with this in new edition P. 3 Instructions N 191n defined the period setting the reporting year in relation to such institutions. So, the reporting year in order to budget reporting for state institutions created by changing the type of the existing state (municipal) budget or autonomous institution, it is considered a period from the date of change of its type (from the date of incorporating a treated institution in the register of budget benefits) to December 31 years His creation. for exampleThe municipal budgetary institution has become stateless and from May 1, 2012 is incorporated into the register of budget recipients. The reporting year for the purposes of budget reporting will be the period from May 1 to December 31, 2012.
<2> Decree of the Government of the Russian Federation dated July 26, 2010 N 539 "On approval of the procedure for creating, reorganization, changes in the type and elimination of federal state institutions, as well as approval of the charters of federal state institutions and making changes in them."Features of reporting. In accordance with the updated edition of paragraph 7 of the N 191n instructions, budgetary statements are based on:
- data of the main book and (or) other registers of budgetary accounting established by the legislation of the Russian Federation for recipients, with mandatory conduct Records of revolutions and remnants for registers of analytical accounting with revolutions and registers synthetic accounting;
- indicators of the forms of budget reporting represented by recipients, managers, the main managers of budgetary funds generalized by summing up the same indicators on the relevant lines and graphs with the exception of the procedure for the consolidated positions of the forms of fiscal reporting in the established instruction N 191n.
The chief manager (manager) of budgetary funds, performing the functions and powers of the founder in relation to state (municipal) budget and autonomous institutions, forms a consolidated (consolidated) budget statements, taking into account the reconciliation of interdependent indicators quarterly consolidated accounting reporting Budget and autonomous institutions formed by him on the basis of the financial statements submitted by these institutions in the forms and in the manner established by the order of the Ministry of Finance of Russia of 03/25/2011 N 33N. Note, in the old edition of paragraph 7 of this provisions was not provided.
If all the indicators have no numerical value provided for by the formation of budget reporting, this statement is not compiled. Information about this should now be reflected in the explanatory note to the budget reporting during the reporting period.
The negative value of the indicator is reflected in the form of budget reporting with a minus sign. If the reporting form structure provides indicators that require comparison of planned (predicted) with actually developed in the reporting period, but there are no planned (predicted) indicators, the calculation of the comparison indicators is not carried out (paragraph 8 of the N 191n instructions).
As before, according to paragraph 9 of the instructions N 191N, budgetary statements are drawn up by a growing result from the beginning of the year in rubles up to a second decimal sign. However, this item is now supplemented with a new norm, in the execution of which subjects of budget reporting indicators of budget accounting, formed on codes of types of financial security (activities) 7 "Mandatory health insurance funds" and 2 "revenue ( own revenues institutions) "should be reflected in the corresponding lines and (or) graphs of the forms of budget reporting provided for reflecting indicators by income-generating activities.
The order of signing of fiscal reporting forms. Formed budgetary reporting is signed by the head and chief accountant of the main manager (manager, recipient). Reporting forms containing planned (forecast) and analytical indicators are also signed by the head of the Financial and Economic Service (clause 6 of the N 191n instruction).
Paragraph 5 of Instructions N 157N<3> The head of the state (municipal) institution is granted the right to transfer authority to conduct accounting and drawing up on its basis reporting under the contract (agreement) to another institution, organization (centralized accounting). In this case, in accordance with paragraph 6 of the instructions N 191n, centralized accounting is and presents budgetary statements in the manner prescribed by the instructions and the agreement on the transfer of accounting powers. Composed by the centralized accounting, budgetary reporting is signed by the recipient's head, who has submitted the authority to record, as well as by the head and chief accountant (accountant specialist) of a centralized accounting department that maintains budget accounting.
<3> Instructions for applying a single accounting account plan for state authorities ( government agencies), local governments, government off-budgetary fund authorities, state Academies Sciences, state (municipal) institutions, appliance. Order of the Ministry of Finance of Russia of 01.12.2010 N 157n.Reporting deadlines. Budget reporting is submitted within the deadlines established (clause 10 of the N 191n instructions):
- the main manager (manager) of budget funds - for budget recipients;
- the main administrator (administrator who performs the individual authority of the Chief Administrator) budget revenues - for budget revenue administrators;
- the main administrator (by the administrator who performs the individual authority of the Chief Administrator) budget deficit - for the budget deficit administrator;
- the financial body of the relevant budget is for the main budget managers, the main budget income administrators, the main budget deficit administrators.
For reference. The deadlines for submission of a summary, quarterly and annual budget reporting by the main managers of the federal budget funds, the main administrators of the federal budget revenues, the main administrators of the sources of budget funding to the Interregional Operational Department of the Federal Treasury in 2012 were established by the Order of the Federal Treasury of 27.12.2011 N 17N (the order is registered In the Ministry of Justice 02.02.2012, registration number 23115).
Reporting rules. According to clause 10 of the N 191n instructions, the recipient presents the budget statements to his superior manager (the main manager) in the time established by it. In turn, the chief manager (manager) on the basis of the budgetary reporting presented by the submitters (recipients) is consolidated and (or) consolidated budget reporting and submits it to the financial body of the relevant budget (the main manager) in the deadlines established by them.
Budget reporting (clause 4 of the N 191n instructions) is:
- on paper carriers, the chief accountant of the budget reporting entity (or the person responsible for maintaining budgetary accounting, the formation, drawing up and submission of budgetary statements) in a discrepanied and numbered form with the table of contents and the accompanying letter;
- in the form of an electronic document with a representation on electronic media or by transmission through telecommunication channels of communication (TKS). The procedure for submission establishes the main manager with the mandatory provision of information protection in accordance with the legislation of the Russian Federation.
Check reporting. By virtue of paragraph 10 of the N 191n instructions, the subject of budget reporting responsible for the formation of consolidated and / or consolidated reporting (hereinafter - the user of the budget reporting), it produces a desk verification of subordinate budget reporting institutions submitted by him, that is, it carries out a budget reporting for compliance with the requirements for Compilation by reconcilifying its indicators on established control ratios.
For your information. Control ratios For budget reporting indicators posted on the official website of the Federal Treasury (www.roskazna.ru) in the section "Methodical Cabinet", subsection "Accounting and reporting" (Letter of the Federal Treasury of December 30, 2011 No. 42-7.4-05 / 2.1-878). The last update of these ratios was made on 03.02.2012.
The fiscal reporting user is obliged at the request of a budget reporting entity that submitted reporting, to put on copies of the budget reporting of the date of its submission, and in case of obtaining a positive result on the fact cameral check - mark of the date of her adoption.
Upon receipt of budget reporting on the TKS, the publisher user is obliged to notify the subject of budget reporting on the fact of its receipt in in electronic format. The notification procedure is established by the user of budget reporting.
Expert journal
"Casual institutions:
accounting and taxation "
When conducting financial and economic activities, not all operations are carried out by accountants strictly as they regulate the norms of legislation. Sometimes it is connected with the carelessness of the accountant, sometimes with ignorance, incorrectly reading the norms of legislation, and sometimes with the imperfection of regulatory acts. All this often leads to errors in compiling budget reporting. Massive errors can be divided into two groups:
- organizational (in particular, associated with the erroneous determination of the composition of the reporting);
- methodological (arise as a result of incorrect budget accounting and reflected in the reporting).
The material presented in the article is written on the basis of the results of inspection of the forms of budget reporting of the main managers and recipients of budget funds. The objectives of the inspections were to assess the accuracy of the consolidated budget reporting of the main managers of budgetary funds, the state of accounting and reporting from the main managers and recipients of budget funds, as well as the definition of the work carried out by the main manager work target use These funds by subordinate recipients of budget funds.
Registration of budget reporting with violation of the requirements of the Instruction No. 191n
In the design of fiscal reporting forms, the following errors are found:1. Reporting is presented without table contents and in a non-smoke form. Paragraph 4 of Instructions No. 191n It has been established that the budget reporting on paper is submitted by the chief accountant of the budget reporting entity or the person responsible for maintaining budgetary accounting, the formation, preparation and presentation of the budget reporting, in a discrepanied and numbered form with the table of contents and the accompanying letter.
2. In violation p. 6 Instructions 191nsome forms of reporting, in particular the adopted budget liabilities f. 0503128), containing planned (forecast) indicators and analytical indicators, are not signed by the head of the financial and economic service, the explanatory note (f. 0503160) was not signed by the head, chief accountant and the head of the financial and economic service. From norms p. 6 Instructions No. 191n It follows that the budgetary reporting is signed by the head and chief accountant of the main manager, the manager, the recipient of budget funds, the chief administrator, the administrator of the budget revenues, the chief administrator, the administrator of the sources of funding for the budget deficit, the financial body, the Treasury body, the Cash Services Authority. Forms of budget reporting, containing planned (forecast) and analytical indicators, in addition, are signed by the head of the financial and economic service.
3. The reporting includes forms that do not have a numeric value. Recall that according to the standards p. 8 Instructions No. 191nin case all the indicators provided for by the form of budget reporting approved by the Instruction No. 191n, do not have a numerical value, this form of reporting is not compiled, information about what is reflected in the explanatory note to budget reporting during the reporting period.
4. The balance of the main manager, the manager, the recipient of budget funds, the chief administrator, the administrator of the sources of funding budget deficit, the chief administrator, the budget revenue administrator (f. 0503130) is not included in the availability of property and obligations on off-balance accounts or it is assigned to the explanatory Notes (f. 0503160), which violates the rules p. 20 Instructions No. 191n.
5. In violation p. 23 Instructions No. 191n The institution has filled certificate for consolidated calculations (f. 0503125) in a form that does not correspond to the one that is provided in the Instruction No. 191n.
6. In violation p. 43 instructions number 191n Help for the conclusion of budget accounting accounts of the reporting fiscal year (F. 0503110) is indicated in the reporting main manager with the name that does not correspond to the named instruction.
7. In violation p. 44 Instructions No. 191n The establishment was not complied with the procedure for reflecting indicators in the column 1 "Budget Account Number". This item has been established that the recipient of budget funds, the administrator of sources of funding budget deficit, the budget revenue administrator forms a certificate (f. 0503110) to the balance sheet (F. 0503130) on the basis of data on the corresponding account codes 1 210 02,000 "Calculations with the financial authority for income in the budget ", 0 304 04 000" Intraward calculations ", 0 304 06 000" Calculations with other creditors ", 1 304 050 00" Calculations for payments from the budget with a financial body "and according to the relevant numbers of accounts 0 401 10,000" Incomes of the current fiscal year, "0 401 20,000" Current Fiscal Year Expenditures "in the amount of indicators formed as of January 1 of the year following the reporting, within budget activities (Section 1) prior to concluding operations (columns 2, 3) and In the amount of concluding operations to close the accounts made on December 31, upon completion of the reporting fiscal year (column 4 - 9).
In column 1 section. 1 certificates (f. 0503110) reflect numbers of the corresponding accounts 0 401 10,000 "Current Financial Revenues", 0 401 20,000 "Current Fiscal Year Expenditures" containing budgetary classification codes (hereinafter referred to as BC) : types of income, sections, subsections, classification of budget expenditures, groups, subgroups, articles of sources of budget deficit financing. The codes of the budget classification of the Russian Federation (heads of BC, targets of costs, types of budget expenditures, subspecies of budget revenues, types of sources of budget deficit in the relevant discharges of the budget accounting number) are reflected with the value of "zero".
8. In violation p. 96 instructions number 191n The institution in the financial performance report (F. 0503121) filled the lines 370, 371, 372 not provided for by the instructions.
9. In an explanatory note (f. 0503160), compiled by the reporting entity, there are no tables No. 2 - 7, which is a violation p. 152 Instructions No. 191n.
10. In violation p. 152 Instructions No. 191nas part of the fiscal reporting of Table No. 3 "Information on the execution of text articles of the law (decisions) on the budget" and 7 "Information on the results of external control measures" is absent.
11. An accounting entity as part of the form of budget reporting presented information on budget execution (f. 0503164) (explanatory note table). As the inspection results showed, in the form of the name Count 1, 5, 7 do not meet the requirements p. 163 Instructions No. 191n And missing line 620.
Errors in the content of fiscal reporting forms
In the context of reporting forms, we give an overview of errors that showed the results of the inspection are allowed when compiling the forms of budget reporting.Help on the conclusion of budget accounting accounts of the reporting fiscal year (f. 0503110). During the test, it was revealed that in violation p. 43 Instructions No. 191 In this certificate there is no section. 2 "Activities with funds arriving at a temporary order." According to the standards of this paragraph, the certificate for the conclusion of budget accounting accounts of the reporting fiscal year is formed by the main manager, the manager, the recipient of budget funds, the chief administrator, the administrator of the sources of funding for budget deficit, the chief administrator, the administrator of the budget revenue administrator, the financial body, the body executing a cash maintenance of budget execution, As part of the forms of annual reporting and reflects the revolutions on budget accounting accounts to be closed at the end of the reporting fiscal year in the prescribed manner, in the context of budget activities (Section 1) and activities with funds arriving at a temporary order (Section 2). In the absence of information required for filling in section. 2, it is not filled, but turns on in the form.
Help on the amounts of consolidated income to be credited to the budget account (f. 0503184). In violation p. 50 Instructions No. 191n In this reference for December, revenues are reflected. According to the norms of this point, the indicators of this form for December of the fiscal year must have a zero value.
Report on the execution of the budget of the main manager, the manager, the recipient of budget funds (f. 0503127). In violation ยง 55 - 57 instructions number 191n This report does not reflect on the sections of the annual volumes of the approved budget purposes, limits of budgetary obligations and, accordingly, not filled in the Count "Unfulfilled Appointments".
In addition, in violation p. 55 instructions number 191n The establishment includes forecast indicators in column 4 under the section "Budget revenues" of the report on the execution of the budget of the main manager, the manager, the recipient of budget funds. According to the norms of the title, the instructions in column 4 are reflected according to the sections of the report "Budget revenues", "budget expenditures", "sources of budget deficit financing" annual volumes of approved budget appointments for the current financial year.
Explanatory note (f. 0503160) . In violation p. 152 Instructions No. 191n Not all participants in the budget process were filled with Tables No. 2 - 5, which are included in the explanatory note.
In violation p. 155 instructions number 191n Table No. 3 "Information on the execution of text articles of the law (decision) on the budget" does not reflect information that characterizes the results of the analysis of the execution of two texts of the law (decisions) on the budget related to the activities of the budget reporting entity. According to the provisions of this paragraph, the information in the table characterizes the results of an analysis of the execution of text articles of the law (decisions) on the budget related to the activities of the budget reporting entity. The table is issued by the main manager, the manager, the chief administrator, the administrator who implements the individual authority of the chief administrator of the sources of funding for budget deficit, the chief administrator, the administrator who implements the individual authority of the chief administrator of the budget revenues, financial authority. Column 2 reflects the result of the execution of the provisions of text articles (indicating indicators characterizing the degree of effectiveness). In column 3, the reasons for the non-performance of the provisions of text articles are indicated.
In violation p. 158 Instructions No. 191n Table number 6 "Information on the inventory" is not named the reason for the inventory. According to the norms p.159 Instructions number 191n The information reflected in the table characterizes the results of the inventory of property and obligations of the budget reporting in the reporting period in terms of discrepancies identified. The table is issued by the main manager, the manager of the recipient of budget funds, the chief administrator, the administrator of the sources of funding for budget deficit, the chief administrator, the budget revenue administrator, the financial body, the body that carries out the execution of the budget in drawing up an explanatory note by the results of the year. In columns 1 - 4, the reasons for the inventory are indicated (drawing up the annual budget reporting, the change of financially responsible persons, the identification of the facts of theft, abuse or damage to the property, emergenciesrequiring inventory, reorganization or liquidation of the subject of budget reporting and other cases provided for by the legislation of the Russian Federation), date of the inventory and details administrative document On the inventory.
Environment p. 162 Instructions No. 191n In the form of 0503163, "Information about changes in the budget painting of the main manager manager of budget funds, the main administrator of sources of funding for budget deficit," the reasons for clarifications made with reference to the legal basis of their introduction are not indicated. This item has been established that in the column of the 4th in the form indicates the difference between indicators of budget appointments according to the budget painting of the main budget manager, the chief administrator of sources of funding for budget deficit, taking into account changes made to it, properly at the reporting date (graph 3) and indicators budget appointments approved by law (decision) on the relevant budget (graph 2). Column 5 indicates the reasons for clarifications made with reference to the legal basis of their introduction (Articles of the RF BC and the Law (decisions) on the relevant budget).
In addition, as the inspection results showed, in violation p. 162 Instructions No. 191nin the form of 0503163 "Information on changes in the budget painting of the main budget manager, the chief administrator of sources of funding for budget deficit," some institutions in column 2 indicated budget appointments that were not approved for the reporting fiscal year by law (decision) on the budget.
In violation p. 163 Instructions No. 191n In the form of 0503164, "budget performance" in the section "Budget Expenditures" did not put codes for the budget classification of the Russian Federation, on which there are deviations between the planned and actually executed indicators, and the reasons for deviations from the planned percentage of revenue and expenses were not indicated. In addition, the results of the inspections showed, some of the institutions verified when filling this form of reporting by column 1 in the "Revenues" section did not set the code of heads for the BC, the code of types of income on the budget classification, and in the "Expenditures" section - the head of the head for the BC, Code of sections, subsections and targets budget expenditures on the budget classification of the Russian Federation. Also, during the test, it was found that graph 5 forms is incorrectly calculated: it did not reflect the difference in revenue, costs, sources of financing budget deficit and scheduled indicators for 2012 (graph 4 - Count 3).
In violation section 164 Instructions No. 191n According to the results of the inspections, the inconsistency of the indicators reflected in the report "Information on the execution of activities within the framework of targeted programs" (F. 0503166) and the budget execution report (F.503127) are revealed: in column 5 of the form 0503166 report, the amount of budgetary appointments has been overestimated compared to with a report of form 0503127. Also, the test showed that some participants in the budget process in violation of this item in column 4 of the report "Information on the performance of activities under targeted programs" reflected the amount of budget appointments not in accordance with the amount of funds approved by the updated budget painting on the implementation of these events What led to the distortion of the reporting form.
When checking the explanatory note table (f. 0503167) "Information on receivables and accounts payable"(F. 0503169) The following errors were revealed. In violation p. 167 Instructions No. 191n The reasons for the formation of overdue payables are not indicated. Measures to reduce payables should be outlined in Section. 4 "Analysis of indicators financial statements Subject of budget reporting "Text part of an explanatory note (f. 0503160). Some institutions in reflecting information on receivables, indicated the balance of calculations on the table analytical account 0 204 00 000 " Financial investments"But did not reflect the data formed on accounts 0 205 00 000" Calculations for income "and 0 206 00,000" Calculations on issued by advances ". All this led to distortion of data on the status of payment of receivables.
As installed p. 167 Instructions No. 191nThe table contains summarized data on the status of payments on the receivables and payables of the subject of budget reporting in the context of the calculations.
Applications are made separately on accounts receivable and accountable debt.
Section 1 reflects the amount of receivables and payables of the institution with the allocation of the amounts of overdue receivables, unrealistic to collect accounts payable. At the same time, in column 1, the numbers of the corresponding analytical account accounts are indicated, on the basis of which this table is filled:
0 205 00,000 "Calculations for income";
0 206 00 000 "Calculations on issued advances";
0 208 00 000 "Calculations with accountable persons";
0 209 00 000 "Calculations for damage to property";
0 210 01 000 "Calculations on VAT on acquired material values, work, services ";
0 302 00,000 "Calculations on adopted obligations";
0 303 00,000 "Calculations for payments to budgets";
0 304 02 000 "Calculations with depositors";
0 304 03 000 "Calculations on deductions from payments for paying labor";
0 304 04,000 "Internal Communications", -
for which the reporting date reflects the remnants of settlements on receivables (payables) debt.
Credit balances at the reporting date on the relevant analytical accounts of accounts 0 205 00 000 "Calculations of income", 0 208 00 000 "Calculations with accountable persons", 0 209 0 0000 "Calculations for damage to property" are reflected in the receivables on receivables with a sign " minus". Debit remains at the reporting date on the above-mentioned accounts of budget accounting included in the section. 3 "Obligations" of the plan of budget accounting accounts are reflected in the application for payables with minus sign. In the first 17 discharges of the budget accounting account number, the budget classification codes are reflected in accordance with the instructions on the application of the budget classification for the fiscal year.
In columns 2, 4 indicated total amount Accounts receivable (payable) debt, taking into account at a specific number of budget accounting account as of the beginning of the year and at the end of the reporting period, respectively.
In columns 3, 5, data are given on not fulfilled at the beginning of the year and at the end of the reporting period of obligations under which the execution period has already come (obligations not performed in deadlinesconfirmed by creditors inventory), and unrealistic to recover receivables ( receivables Inconsistent debtors before the decision to decide on its write-off on the off-balanceable account 04 "Debt of insolvent creditors").
In violation p. 172 Instructions No. 191n The explanatory note table form 0503167 "Information about the use of information and communication technologies" (F. 0503177) is not given the rationale for the expediency of the costs.
As follows from the provisions of this item, in graphs 1, 2 indicate the names of the indicators and the codes of the application rows. In column 4, respectively, according to the rows of the application, the amount of costs of the budget reporting entity, related to:
- with the design of applied systems and information and communication infrastructure;
- with oazrabotka (refinement) of software;
- from overhaul in objects of information and communication infrastructure;
- with the acquisition of equipment and pre-installed software;
- with the acquisition of non-exclusive rights to software;
- with equipment rental services;
- with connectivity (access) to external information resources;
- operational expenses for information and communication technologies;
- training of employees in the field of information and communication technologies;
- other expenses in the field of information and communication technologies.
By decision of the financial body, the costs of costs for information and communication technologies can be detailed by the classification codes of the budget spending of the Russian budgets by specifying in column 3 of these codes.
- Instructions on the procedure for the preparation and submission of annual, quarterly and monthly reporting on the execution of budget budgets of the Russian Federation, approved. Order of the Ministry of Finance of the Russian Federation of December 28, 2010 No. 191n.
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Budgetreporting:views,formsordercompilationandrepresentation
1. Theoretical basis budget reporting
1.1 General and Basic Requirements for Budget Reporting
1.2 Composition and content of budget reporting
1.3 Fiscount users
2. Practical task
2.1 Solution of a cross-cutting problem
2.2 Filling operations of operations and the main book
1. Theoreticalbasicsbudgetreporting
1.1 Generalregulationsandmaintenancerequirementspresentedtobudgetreporting
The unified methodology and budget accounting standards and budget reporting are established by the Ministry of Finance of the Russian Federation in accordance with the provisions of the Budget Code.
Budget accounting is an ordered system for collecting, registering and summarizing information in monetary terms on the state of financial and non-financial assets and the obligations of the Russian Federation, the subjects of the Russian Federation and municipalities, as well as on operations that change these assets and liabilities.
Budget accounting is carried out in accordance with the plan of accounts, which includes the budget classification of the Russian Federation.
The plan for budget accounting and the instructions for its application are approved by the Ministry of Finance of the Russian Federation.
Budget reporting includes:
Budget execution report;
Budget execution balance;
Report on financial performance;
Report on cash flow;
Explanatory note.
The budget execution report contains data on budget execution, costs and sources of budget deficit financing in accordance with budget classification RF.
The balance of budget execution contains data on non-financial and financial assets, obligations of the Russian Federation, the subjects of the Russian Federation and municipalities on the first and last day of the reporting period on the accounts of the budget account account plan.
The financial performance report contains data on the financial result of the activities in the reporting period and is drawn up on the codes of classification of the public administration sector operations.
Report on cash flow reflects operations on budget accounts for the Classification Classification Classification of the Public Administration Sector.
An explanatory note contains an analysis of the execution of the budget and budget reporting, as well as information on the implementation of the state (municipal) task and (or) other results of the use of budget allocations by the main managers (managers, recipients) of budget funds in the reporting fiscal year.
The main budget managers (budget recipients) departmental (internal) acts can be applied to the details of the financial information in compliance with the Unified Methodology and Budget Accounting Standards and Budget Reporting Standards.
The main budget managers, the main budget revenue administrators, the main administrators of the budget deficit financing are copyright budget reporting on the basis of the budget reports presented by the subordinate recipients (managers) of budget funds, budget revenue administrators, administrators of the budget deficit financing sources.
The main administrators of the federal budget funds, the budget of the subject of the Russian Federation, the local budget pose a consolidated budgetary statement, respectively, in the Federal Treasury, the financial authorities of the constituent entities of the Russian Federation, the financial bodies of municipal entities in the following date and on the basis of the consolidated budget reporting of relevant main budgetary administrators.
The budget reporting of the Russian Federation, the subjects of the Russian Federation and municipalities is annual. The budget execution report is quarterly.
The budget reporting of the Russian Federation, the subjects of the Russian Federation, municipalities is submitted by the relevant financial authorities into the Government of the Russian Federation, the highest executive body of the state of the constituent entities of the Russian Federation, the local administration.
The report on the execution of the federal budget, the budget of the subject of the Russian Federation, the local budget for the first quarter, the six months and nine months of the current fiscal year is approved according to the Government of the Russian Federation, the Supreme Executive Body of the State Power of the Directory of the Russian Federation, the local administration and is sent to the appropriate legislative (representative) authority and created by it Authority of the State (Municipal) Financial Control.
Annual reports on the execution of the federal budget, the budget of the subject of the Russian Federation, local budgets Taken approval respectively federal law, Law of the Directory of the Russian Federation, the municipal legal act of the representative body of the municipality.
Budget reporting is signed by the head and chief accountant of the main manager, the manager, the recipient of the funds of budgets; The body organizing the execution of budgets, the body that carries out the execution of budgets.
In the conduct of budget accounting at the contractual principles of centralized accounting or by a specialized organization, accounting reporting is signed by the head of the main manager, the manager, the recipient of the budget funds; The body organizing the execution of budgets, the body carrying out cash services to the execution of budgets, and the head of the centralized accounting department, or a specialized organization.
1.2 Structureandcontentbudgetreporting
Budget reporting is drawn up by the main managers, managers, budget recipients, the main administrators, budget administrators, the main administrators, the administrators of the sources of funding of budget deficit, financial authorities, the treasury bodies, and cash service authorities to the following dates: monthly - on the first month following the reporting, quarterly - as of April 1, July 1 and October 1 of the current year, the annual on January 1 of the year following the reporting date.
The first reporting year for newly created major managers, managers, budget recipients, the main administrators, budget income administrators, the main administrators, the sources of sources of funding for the budget deficit, financial bodies, the Treasury bodies, authorities carrying out cash services, is considered the period from the date of their registration in The procedure established by the legislation of the Russian Federation to create on December 31 of their creation.
The reporting year for budgetary statements for state institutions created by changing the type of state (municipal) budget, autonomous institution, is considered the period from the date of change of type (from the date of incorporating the created state institution into the register of budget recipients) in the procedure established by the legislation of the Russian Federation on December 31 years of their creation.
Monthly and quarterly reporting is intermediate and is compiled by a growing outcome from the beginning of the current fiscal year.
Budget reporting is provided on paper and (or) in the form of an electronic document, with a representation on electronic media or by transmission through telecommunication channels in the manner prescribed by the main manager of budgetary funds with the mandatory provision of information protection in accordance with the legislation of the Russian Federation.
Budget reporting on paper is represented by the chief accountant of the budget reporting entity or the person responsible for maintaining budgetary accounting, the formation, preparation and submission of budget reporting, in a discrepanied and numbered form with the table of contents and the accompanying letter.
Additional forms of budget reporting for their presentation in the composition of monthly, quarterly, annual budget reporting, as well as the procedure for their preparation and submission can be established:
The main manager of budget funds - for the subordinate managers, budget recipients;
The main budget revenue administrator - for the budget income administrators subordinate;
The main administrator of the sources of funding for budget deficit - for the sources of the budget deficit financing by him;
Financial authority - for the main managers, managers and recipients of budget funds, the main administrators, budget revenue administrators, the main administrators, the administrators of the sources of funding for the budget deficit, for their territorial bodies that organize the budget execution;
The financial body authorized to form a report on the execution of the relevant consolidated budget of the budget system of the Russian Federation - for the financial bodies of the budgets, the report on the execution of budgets of which is included in the report on the execution of the relevant consolidated budget of the budget system of the Russian Federation;
The Treasury Authority, the Cash Services Authority, for its territorial bodies.
Budget reporting is signed by the head and chief accountant of the main manager, the manager, the recipient of budgetary funds, the Chief Administrator, the Administrator of the budget revenues, the Chief Administrator, the administrator of the sources of funding for the budget deficit, the financial body, the Treasury Authority, the Cash Service Authority. Forms of budget reporting, containing planned (forecast) and analytical indicators, in addition, are signed by the head of the financial and economic service.
In the case of a transfer by the recipient of budget funds, the budget revenue administrator, the administrator of the sources of funding for the budget deficit authority to maintain a budget accounting of a foreign state (municipal) establishment budgetary statements are made and submitted in the manner prescribed by the instructions and the agreement on the transfer of powers to maintain budget accounting. The budgetary statements compiled by the centralized accounting department are signed by the head of the recipient of budget funds, the Administrator of the budget revenues, the administrator of the sources of funding for the budget deficit, who submitted an accounting authority, head and chief accountant (accountant specialist) of a centralized accounting department that maintains budget accounting.
Budget reporting is drawn up:
Based on the data of the main book and (or) of other budget accounting registers established by the legislation of the Russian Federation for the recipients of budget funds, budget revenue administrators, administrators of funding for budget deficit, financial bodies, the treasury bodies, with mandatory reconciliation of revolutions and remnants for analytical accounting registers. with turnover and balances on synthetic accounting registers;
Based on indicators of the forms of budget reporting represented by recipients, managers, the main managers of budget funds, administrators, the main budget revenue administrators, administrators, the main administrators of the sources of funding for budget deficit, financial authorities, the Treasury bodies, the authorities that are generalized by the summation of the same names of the same name According to the appropriate lines and graphs, with the exception of interconnected indicators on the consolidated positions of fiscal reporting established by this manual.
Before drawing up annual budget reporting, an inventory of assets and liabilities should be carried out in the prescribed manner.
The main managers (managers) of budget funds that operate the functions and powers of the founder with respect to state (municipal) budget and autonomous institutions established by the Russian Federation, the subject of the Russian Federation, municipal education, financial bodies of public legal formations form a summary (consolidated) budget reporting, taking into account the reconciliation Interdependent indicators of the annual, quarterly consolidated financial statements of budget and autonomous institutions formed by them on the basis of the financial statements of budget, autonomous institutions submitted by budget, autonomous institutions for forms and in the manner established by the Ministry of Finance of the Russian Federation.
In the event that all indicators provided for by the form of budget reporting approved by the instructions do not have a numerical value, this form of reporting is not compiled, information about what is reflected in the explanatory note to the budget reporting during the reporting period.
In case the structure of the budget reporting form provides indicators of comparison of planned (forecast) indicators with the actual emerging in the reporting period, but there are no planned (forecast) indicators, the calculation of the comparisons indicators is not carried out.
Budget reporting is drawn up by a growing result from the beginning of the year in rubles up to a second decimal decision.
The chief manager, a budget manager, the chief administrator, the administrator who performs the individual authority of the chief administrator, budget revenues, the chief administrator, the administrator who performs the individual authority of the chief administrator, sources of funding for budget deficit, on the basis of budget revenues represented by managing and recipients, budget revenue administrators, Administrators of sources of funding budget deficit budget budget constitutes consolidated and (or) consolidated budget reporting and presents its financial body of the relevant budget and (or) the main budget manager, the chief administrator of the budget revenue administrator, the chief administrator of the sources of funding for the budget deficit in the timing deficit.
The compilation of this consolidated and consolidated budget reporting is carried out on the fact that the compliance of the interrelated indicators on operations with budgetary, autonomous institutions reflected in budgetary reporting and in the consolidated financial statements of budget, autonomous institutions formed by it on the basis of the budget, stand-alone presented in the prescribed manner Accounting institutions.
The financial body on the basis of the consolidated budget reporting presented to it is consolidated budgetary reporting on budget execution and presents its financial authority authorized to form reporting on the execution of the relevant consolidated budget, which established by it.
In order to ensure compliance with interrelated indicators for operations with budget, autonomous institutions, the financial authority:
In compiling this consolidated budget reporting, it overtooks compliance with the interrelated indicators of the operations of the founders and budget, autonomous institutions reflected in the consolidated financial statements of budget, autonomous institutions of public legal education, formed by him on the basis of the founders of budget, autonomous institutions and consolidated founders of the financial statements budget reporting;
Represents the consolidated accounting statements of budget, autonomous institutions of public-legal education to the authority authorized to form reporting on the execution of the relevant consolidated budget, which established by it.
The budget reporting includes the following forms of reports:
For the main manager, the manager, the recipient of budget funds, the chief administrator, the administrator of the sources of funding budget deficit, the chief administrator, the budget revenue administrator:
The balance of the main manager, the manager, the recipient of budget funds, the chief administrator, the administrator of the sources of funding budget deficit, the chief administrator, the budget revenue administrator (f. 0503130);
Certificate of amounts of consolidated income to be credited to the budget account (f. 0503184);
Report on the execution of the budget of the main manager, the manager, the recipient of budget funds, the chief administrator, the administrator of the sources of funding for budget deficit, the chief administrator, the budget revenue administrator (f. 0503127);
Report on adopted budget liabilities (f. 0503128);
Separation (liquidation) balance of the main manager, the manager, the recipient of budget funds, the chief administrator, the administrator of the sources of funding for the budget deficit, the chief administrator, the budget revenue administrator (f. 0503230);
For the financial authority:
Balance of the receipt and disposal of budget funds (f. 0503140);
Budget balance (f. 0503120);
Consolidated calculation certificates (f. 0503125);
Certificate to conclude budget accounting accounts of the reporting fiscal year (f. 0503110);
Report on the cash receipt and disposal of budget funds (f. 0503124);
Budget execution report (f. 0503117);
Report on cash flow (f. 0503123);
Report on financial performance (f. 0503121);
Explanatory note (f. 0503160);
For the financial body authorized to form budget reporting on the execution of the relevant consolidated budget of the Russian Federation:
The balance of the consolidated budget of the subject of the Russian Federation and the budget of the territorial state extrabudgetary fund (f. 0503320);
Edit on consolidated calculations (f. 0503125);
Report on the fulfillment of the consolidated budget of the subject of the Russian Federation and the budget of the territorial state extrabudgetary fund (f. 0503317);
Consolidated cash flow statement (f. 0503323);
Consolidated report on financial performance (f. 0503321);
Certificate to conclude budget accounting accounts of the reporting fiscal year (f. 0503110);
Explanatory note to the report on the execution of the consolidated budget (f. 0503360);
For the Treasury Organ:
Balance of operations cash service budget execution (f. 0503150);
Consolidated calculation certificates (f. 0503125);
Certificate to conclude budget accounting accounts of the reporting fiscal year (f. 0503110);
Report on receipts and disposal (f. 0503151);
Consolidated report on cash receipts and disposal (f. 0503152);
Report on receipt operations in budget System Of the Russian Federation, taken into account by the federal treasury bodies (f. 0503153);
Explanatory note (f. 0503160).
For an authority exercising cash services:
Report on the cash receipt and disposal of funds of budgetary institutions, autonomous institutions and other organizations (f. 0503155);
Balance of cash maintenance operations of budgetary institutions, autonomous institutions and other organizations (f. 0503154);
Help for the conclusion of budget accounting accounts of the reporting fiscal year of the body carrying out the cash maintenance of budgetary institutions, autonomous institutions and other organizations (f. 0503111).
1.3 Usersbudgetreporting
The recipient of budget funds presents the budget reporting to its superior manager (the main manager) of budget funds in the timing established by it.
The budget revenue administrator represents the budget reporting to its superior administrator who performs the individual authority of the chief administrator of budget revenues and (or) the chief budget revenue administrator in the time established by it.
The administrator of the sources of funding budget deficit represents the budget statements to their superior administrator who performs the individual powers of the chief administrator of the sources of funding for budget deficit and (or) the chief administrator of the sources of funding for the budget deficit in the deadlines established by it.
The chief manager, a budget manager, the chief administrator, the administrator who performs the individual authority of the chief administrator, budget revenues, the chief administrator, the administrator who performs the individual authority of the chief administrator, sources of funding for budget deficit, on the basis of budget revenues represented by managing and recipients, budget revenue administrators, Administrators of the sources of funding budget deficit budget deficit constitutes consolidated budget reporting and submits it to the financial body of the relevant budget and (or) the main budget manager, the chief administrator of the budget revenue administrator, the chief administrator of the sources of funding for the budget deficit in the timing deficit.
The founder of budget and autonomous institutions, on the basis of the financial statements represented by autonomous and budgetary institutions, is a consolidated financial statements of budget and autonomous institutions.
The financial body on the basis of the consolidated budget reporting presented to it is consolidated budgetary reporting on the budget execution and submits it to the body organizing budget execution authorized to form reporting on the fulfillment of the relevant consolidated budget.
The financial body on the basis of the budgetary and autonomous institutions submitted to him is the consolidated financial statements of budgetary and autonomous institutions of public legal education and presents it to the authority to form reporting on the execution of the relevant consolidated budget, which established by it.
2. Practicalthe task
2.1 Decisionthroughtasks
accounting budget reporting
Table 1 - List economic operations
|
the name of the operation |
Amount by options |
Debit invoices |
Credit account |
||
|
The budget trailer received LBO to acquire fixed assets |
1.501.05.310 |
1.501.03.310 |
|||
|
The budget trap was obtained by LBO on costs due to transport services |
1.501.05.222 |
1.501.03.222 |
|||
|
The budget trap was obtained by LBO on costs due to salary |
1.501.05.211 |
1.501.03.211 |
|||
|
The budget proper was obtained by LBO in costs due to accrual for payments for payments |
1.501.05.213 |
1.501.03.213 |
|||
|
The budget trap is obtained by LBO according to expenses due to "other expenses" |
1.501.05.290 |
1.501.03.290 |
|||
|
The establishment concluded a contract with the Supplier of the computer |
50 000 |
1.501.03. 31 0 |
1.502.01. 3 10 |
||
|
Listed advance (in the amount of 30%) for purchasing a computer included |
1.206.31.560 |
1.304.05.310 |
|||
|
Received from Supplier Computer |
1.106.31.310 |
1.302.31.7 3 0 |
|||
|
The budget proper has been made by monetary obligations of the current year through the acquisition of fixed assets |
1.502.01.310 |
1.502.02.310 |
|||
|
Produced mutually offset with the supplier by posting an advance of 30% |
1.302.31.8 3 0 |
1.206.31.660 |
|||
|
Listed the balance of the amount for the resulting computer 70% |
1.302.31.8 3 0 |
1.304.05.310 |
|||
|
The establishment concluded a contract with a transport organization for the delivery of a computer |
1.501.03.222 |
1.502. 11 .222 |
|||
|
Accrued computer delivery costs |
1. 106.31.310 |
1.302.22. 4 30 |
|||
|
The budget proprifer adopted monetary obligations of the current year at the expense of transport services |
1.50 1 .01.222 |
1.502.0 1 .222 |
|||
|
Transport services made |
1.302.22.830 |
1.304.05.222 |
|||
|
Computer commissioned |
50 706 |
1.101.34.310 |
1.106.31.410 |
||
|
Accrued depreciation on the facility of fixed assets (computer) |
1.401.20.271 |
1.104.34.410 |
|||
|
The object of fixed assets that came to dissent (car with initial cost 100000r.; depreciation accrued in the amount of 90%) |
90 000 |
1.104.3 5 .410 |
1.101 .3 5 .410 |
||
|
Object an object of economic inventory |
1.401.20.271 |
1.10 1 .36.410 |
|||
|
Improving fixed assets |
1.101. 00 .310 |
1.401.30.000 |
|||
|
Accrued wage amount with full-time employees of the institution |
1.401.20.21 3 |
1.302.11.730 |
|||
|
Accrued amount of scholarships students |
1.401.20.290 |
1.302.91.730 |
|||
|
Accrued insurance contributions for compulsory social insurance in case of temporary disability and due to motherhood |
8 700 |
1.401.20.213 |
1.303.02.730 |
||
|
Accrued payments for compulsory social insurance against industrial accidents and professional diseases According to the established legislation, the tariff (0.2%) corresponding to the class professional risk Institutions |
1.401.20.213 |
1.303.06.730 |
|||
|
Accrued insurance premiums for compulsory medical insurance |
15 300 |
1.401.20.213 |
1.303.07.730 |
||
|
Accrued insurance premiums for compulsory pension insurance on the payment of the insurance part labor pension |
48 000 |
1.401.20.213 |
1.303.10.730 |
||
|
Accrued insurance premiums for compulsory pension insurance for the payment of the accumulative part of the labor pension |
18 000 |
1.401.20.213 |
1.303.11.730 |
||
|
Accrued benefits to employees in the framework of compulsory social insurance against industrial accidents and occupational diseases |
1.303.06.830 |
1.302.13.730 |
|||
|
Accrued amounts of benefits to employees in temporary disability and due to motherhood |
1.303.02.830 |
1.302.13.730 |
|||
|
Reached tax individuals with accrued payments in accordance with Chapter 23 Tax Code: With salaries From the hospital leaf, With benefits |
1.302.11.830 1.302.13.830 1.302.13.830 |
1.303.01.730 1.303.01.730 1.303.01.730 |
|||
|
Detected from the amount of wages by executive sheets |
1.302.11.830 |
1.304.03.730 |
|||
|
Disposal of funds from the account of the budget opened in the Treasury body, to the account for cash payments |
260 300 50 000 |
1.210.03.560 1.210.03.560 1.210.03.560 |
1.304.05.211 1.304.05.213 1.304.05.290 |
||
|
Cash has been received at the cash desk of the institution for paying wages and other accrued amounts |
31 1 866 |
1.201.34.510 |
1.210.03.660 |
||
|
Listed withheld amounts of tax income in budget |
39 000 |
1.303.01.830 |
1.304.05.211 1.304.05.213 1.304.05.2 13 |
||
|
Listed amounts of insurance premiums for compulsory social insurance in case of temporary disability and due to motherhood |
7 500 |
1.303.02.830 |
1.304.05.213 |
||
|
Listed amounts of contributions for compulsory social insurance against industrial accidents and prof. Diseases |
1.303.06.830 |
1.304.05.213 |
|||
|
Listed amounts of insurance premiums for compulsory medical insurance |
15 300 |
1.303.07.830 |
1.304.05.213 |
||
|
Among the amount of insurance premiums for compulsory pension insurance for the payment of the insurance part of the labor pension |
48 000 |
1 303 10 830 |
1 304 05 213 |
||
|
Among the amounts of insurance premiums for compulsory pension insurance for the payment of the accumulative part of the labor pension |
18 000 |
1 303 11 830 |
1 304 05 213 |
||
|
Listed with retaining from wages on executive sheets |
1 304 03 830 |
1 304 05 211 |
|||
|
Salary from the office of the institution is paid |
259 000 |
1 302 11 830 |
1 201 34 610 |
||
|
The amounts of scholarships from the office of the institution were issued. |
1 302 91 830 |
1 201 34 610 |
|||
|
Employees benefits are paid in the framework of compulsory social insurance against accidents at work and occupational diseases |
1 302 13 830 |
1 201 34 610 |
|||
|
The amounts of temporary disability benefits are paid due to motherhood |
1 044 |
1 302 13 830 |
1 201 34 610 |
||
|
Made deposit amounts of wages not received on time |
1 302 11 830 |
1 304 02 730 |
|||
|
Deposited wage amounts returned to budget |
1 210 03 560 |
1 201 34 610 |
|||
|
Accrued the amount of customers for the service performed in the framework of the income-generating activities in accordance with the Treaty and Estimated Documents |
2 205 31 560 |
2 401 10 130 |
|||
|
The debt is reflected in VAT budget (calculated in accordance with Article 168 of Chapter 21 of the Tax Code of the Russian Federation (for example: 18000 * 18/118 \u003d 18000) |
2 401 10 130 |
2 303 04 730 |
|||
|
Formation in the accounting of the actual cost of the service, including: |
|||||
|
Write off the cost of equipment used to provide services |
2 109 61 27 1 |
2 101 34 410 |
|||
|
Accrual depreciation on machines and equipment used to provide services: |
2 109 61 271 |
2 104 34 410 |
|||
|
Taking into account acquired fuel and lubricants for the provision of services |
2 105 33 340 |
2 302 34 730 |
|||
|
The reflection of the "input" VAT (the supplier of fuel and lubricants paid in the amount indicated in the invoice invoice) |
2 210 01 560 |
2 302 34 730 |
|||
|
Write-off of fuel and lubricants used in the provision of services |
2 109 61 272 |
2 105 3 3 440 |
|||
|
Accrual of wages to employees engaged in the provision of services |
2 109 61 211 |
2 302 11 730 |
|||
|
Calculation of insurance premiums on compulsory insurance against industrial accidents and caregings on the wage Fund of workers providing a service (0.2%) |
2 109 61 213 |
2 303 06 730 |
|||
|
Associated insurance premiums for compulsory social insurance in case of temporary disabled and in connection with the motherhood on the wage Fund of workers providing a service |
2 109 61 213 |
2 303 02 730 |
|||
|
Accrued insurance premiums for compulsory medical insurance for the wage fund of employees providing a service |
2 109 61 213 |
2 303 07 730 |
|||
|
Insurance premiums are credited to compulsory pension insurance for the payment of the insurance part of the labor pension on the wage Fund of employees providing a service |
2 109 61 213 |
2 303 10 730 |
|||
|
Insurance premiums are credited to compulsory pension insurance for the payment of the accumulative part of the labor pension on the wage Fund of employees providing a service |
2 109 61 213 |
2 303 11 730 |
|||
|
Purchased accounts of suppliers for fuel and lubricants |
2 302 34 830 |
2 201 11 610 |
|||
|
Clealed costs transferred to the customer services |
19 872 |
2 401 10 130 |
2 109 61 000 |
||
|
Accrued income tax calculated in the manner prescribed by Chapter 25 of the Tax Code of the Russian Federation |
16 025,6 |
2 401 10 130 |
2 303 03 730 |
||
|
Listed in the budget of income tax |
16 025,6 |
2 303 03 830 |
2 201 2 1 610 |
||
|
Received money in payment by the buyer |
2 201 2 1 510 |
2 205 31 660 |
|||
|
Reflects the amount of VAT to be reimbursed from the budget in the prescribed manner |
2 303 04 830 |
2 210 01 660 |
|||
|
Listed in VAT budget |
16 565,6 |
2 303 04 830 |
2 201 2 1 610 |
2.2 Fillingjournalsoperationsandthe main thingbooks
In this course, we need to fill out the following operations logs:
Journal of Cash Account Operations within budget activities (Appendix 1);
Account operations log non-cash funds within budget activities (Appendix 2);
Journal of cashless cash transactions within business activities (Appendix 3);
Operations magazine with suppliers and contractors within budget activities (Appendix 4);
Magazine Operations with suppliers and contractors within the framework of entrepreneurial activities (Appendix 5);
Journal of Payrol Operations within budget activities (Appendix 6);
Journal of Payrol Operations within Entrepreneurial Activities (Appendix 7);
Journal of operations on the disposal and displacement of non-financial assets within budget activities (Appendix 8);
Journal of Operations for the disposal and movement of the NFA within the framework of entrepreneurial activities (Appendix 9);
Journal of operations on other operations within budget activities (Appendix 10);
Journal of operations on other operations within the framework of entrepreneurial activities.
Posted on Allbest.ru.
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Budgetary institutions are obliged to compile and submit accounting periodic and annual reporting in the manner prescribed by the Ministry of Finance of the Russian Federation. The Ministry of Finance of the Russian Federation is the federal executive authority, which is entrusted with the function of the formation of reporting on the execution of the federal budget and its submission in the Government of the Russian Federation.
Requirements for the composition and content of reporting on budget execution and formation timelines are contained in the Budget Code of the Russian Federation. The accounting statements of the institution should include indicators of the activities of branches, representative offices and other separate structural divisions.
Reporting is a system of indicators reflecting the results of the economic activity of the budget organization for the reporting period and consists of tables that are compiled on the basis of accounting data.
A single procedure for conducting accounting and reporting in budgetary institutions and other organizations is determined by the Order of the Ministry of Finance of the Russian Federation of November 13, 2008 No. 128n "On approval of the Instructions on the procedure for the preparation and provision of annual, quarterly and monthly reporting on the execution of budget system budgets of the Russian Federation".
The accounting statements of budget organizations are divided into annual, quarterly and monthly.
Public authorities, local governments and budget institutions created by them (hereinafter the main managers, managers, recipients of budget funds; bodies that organize budget execution, bodies carrying out cash services for budget execution) are annual, quarterly and monthly budget reporting (hereinafter referred to ) According to the forms of documents in accordance with Appendix No. 1 of Instructions No. 148n.
Budget reporting is compiled by the main managers, managers, budget recipients, chief administrators, budget revenue administrators, chief administrators, administrators of sources of funding for budget deficit, financial bodies, bodies that carry out the execution of budgets for the following dates:
Monthly - on the first day of the month following the reporting;
In the event of non-submission of accounting institutions in the established time frame, it is possible to suspend financing. Therefore, the task of preparation and reporting is relevant both for the main managers and for recipients of budget funds.
Accounting reporting, containing indicators attributed to the state secret on the current legislation, submitted to the requirements of this legislation.
The accounting statements of the institution is the final stage of the accounting process. It reflects the growing outcome of the property and financial position of the institution, the results of economic activities for the reporting period (month, quarter, year). Reporting is drawn up on the basis of data synthetic and analytical accounting, as part of a certain Ministry of Finance of the Russian Federation.
Accounting can be properly compiled, subject to timely conducting all preparatory work and compliance with the requirements. This requires: compliance during the entire reporting year accounting Policy (methods) of reflection of individual economic operations and assessing property determined on the basis of the established rules; fullness of reflection in accounting for the reporting year of all economic operations made this year, and the results of property inventories and obligations; The correctness of the receipt of income and expenses for the reporting period.
The reality and reliability of the information contained in the reporting information and the obligations of the establishment of its financial situation and the results of activities in the reporting period depend not only on the correctness of the design of documents and accounting registers, but also from the timeliness and completeness of the annual inventory. Annual Inventory of Property and Financial Obligations - important element The process of compiling an annual report, as it allows you to make adjustments to accounting data when comparing them with actual data. Each balance sheet at the end of the year should be carefully adjusted on the basis of inventory data.
Before drawing up the balance sheet and the report, and the remnants of analytical accounts are checked with synthetic accounting data. They must be identical. In case of inconsistencies, the revolutions must verify the records on accounts, recalculate the results and eliminate the discrepancies (errors). It is necessary to verify intra-industrial and intra-economic calculations and lead them to full compliance with the requirements for the accounting balance and report.
When drawing up an accounting report and filling out individual forms, the data of the previous year is taken from the report for last year. At the same time, it is important to ensure comparability of indicators of the reporting period and last year indicators, taking into account the change in the methodology of their compilation.
Budget reporting is signed by the head and chief accountant of the main manager, the manager, the recipient of the funds of budgets; The body organizing the execution of budgets, the body that carries out the execution of budgets.
Budget reporting is drawn up:
Based on the main book and (or) of other budget accounting registers established by the legislation of the Russian Federation with the obligatory implementation of revolutions and remnants for registers of analytical accounting with turnover and remnants of synthetic accounting registers;
Based on indicators of fiscal reporting forms, summarized by summing up the same indicators on the relevant rows and graphs, with the exception of the procedure for the consolidated positions of the forms of budget reporting in the established instruction No. 148n.
Budget reporting is drawn up by a growing result from the beginning of the year in rubles up to a second decimal decision. It must be drawn up in Russian and in the currency of the Russian Federation. When issuing reporting, it is necessary to take into account that accounting articles and other reporting forms for which there are no numerical values \u200b\u200bof assets, liabilities, financial results and other indicators are faster.
In the forms of accounting reporting there should be no obstacles and blots. In cases of error correction, appropriate reservations are made, which confirm the persons signatories balance sheet And other forms indicating the duty of correction.
The budget reporting includes the following forms of reports:
1. For the main manager, the manager, the recipient of budget funds, the chief administrator, the administrator of the sources of financing budget deficit, the chief administrator, the budget revenue administrator:
The balance of the main manager, the manager, the recipient of budget funds, the chief administrator, the administrator of the sources of funding budget deficit, the chief administrator, the budget revenue administrator (f. 0503130);
Report on the execution of the budget of the main manager, the manager, the recipient of budget funds, the chief administrator, the administrator of the sources of funding for budget deficit, the chief administrator, the budget revenue administrator (f. 0503127);
Report on the performance of the estimates of income and expenses on the income of the income of the main manager, the manager, the recipient of budget funds (f. 0503137);
Separation (liquidation) balance of the main manager, the manager, the recipient of budget funds, the chief administrator, the administrator of the sources of funding for the budget deficit, the chief administrator, the budget revenue administrator (f. 0503230);
2. For the financial authority:
Balance of the receipt and disposal of budget funds (f. 0503140);
Budget balance (f. 0503120);
Consolidated calculation certificates (f. 0503125);
Certificate to conclude budget accounting accounts of the reporting fiscal year (f. 0503110);
Report on the cash receipt and disposal of budget funds (f. 0503124);
Report on cash receipt and disposal of funds from afflating activities (f. 0503134);
Budget execution report (f. 0503117);
Report on the performance of estimates of income and expenses on income-generating activities (f. 0503114);
Report on cash flow (f. 0503123);
Report on financial performance (f. 0503121);
Explanatory note (f. 0503160);
3. For the financial body authorized to form budget reporting on the fulfillment of the relevant consolidated budget of the Russian Federation:
The balance of the consolidated budget of the subject of the Russian Federation and the budget of the territorial state extrabudgetary fund (f. 0503320);
Consolidated calculation certificates (f. 0503125);
Report on the fulfillment of the consolidated budget of the subject of the Russian Federation and the budget of the territorial state extrabudgetary fund (f. 0503317);
Consolidated report on the execution of the estimate of income and expenses on the income of the activities of the constituent entity of the Russian Federation and municipalities (f. 0503314);
Consolidated cash flow statement (f. 0503323);
Consolidated report on financial performance (f. 0503321);
Certificate to conclude budget accounting accounts of the reporting fiscal year (f. 0503110);
Explanatory note to the report on the execution of the consolidated budget (f. 0503360);
4. For an authority that performs cash desktop budget execution:
Balance of cash maintenance operations budget execution (f. 0503150);
Consolidated calculation certificates (f. 0503125);
Certificate to conclude budget accounting accounts of the reporting fiscal year (f. 0503110);
Report on receipts and disposal (f. 0503151);
Consolidated report on cash receipts and disposal (f. 0503152);
Report on receipt operations in the budget system of the Russian Federation, taken into account by the federal treasury bodies (f. 0503153);
Explanatory note (f. 0503160).
To identify the financial results of the organization's activities during the reporting period, it is necessary to accrue all expenses related to the reporting period: labor payments; tax calculations; deductions in extrabudgetary funds; rental fees, equipment, transport; deductions for training; All other expenses related to the reporting period.
The balance of execution was washed into revenues and expenses is the main reporting document necessary for managing and analyzing economic and financial activities budget institution, control over the appointment of property provided by the institution. According to the balance sheet data, it is possible to determine how material reserves decrease, the receivables are reduced, the presence of which indicates the incommodation of payments between organizations. In the balance sheet, the size of actually manufactured by the establishment of budget costs is visible.
The accounting loop is completed by the balance sheet and the reporting cycle, and the balance itself is a summary of the balances and their sources listed at the end of the reporting period on accounting accounts.
Forms of fiscal reporting are drawn up at the reporting date and are submitted to the relevant head propulsion to the budget funds, the body organizing budget execution.
Budget reporting is drawn up in a droppage with numbering of pages, table of contents and the accompanying letter on paper and electronic media.
