Kosgu expenses. Kosgu decoding and classification. Application of the classification of operations in the work of government agencies

In this article, we will reveal the concept and procedure for using codes of types of expenditures (KVR) by budgetary institutions, and also determine the relationship with the classification of operations of the general government sector (KOSGU) when planning and executing the budget.

The concept of "KOSGU"

First of all, let’s define what KOSGU is in the budget; the decoding of the abbreviation sounds like this: classification of operations of the public administration sector. This numeric code allows you to accurately classify the completed operation according to its content.

The determination of KOSGU in 2019 for budgetary institutions, as well as autonomous and state-owned ones, should be carried out in accordance with Appendix No. 4 to Order No. 65n of the Ministry of Finance of Russia dated July 1, 2013, as amended by Order No. 87n of the Ministry of Finance of Russia dated June 9, 2017.

The following classification groups are distinguished:

• “100” - income;
• “200” - expenses;
• “300”—receipt of the NFA;
• “400” - retirement of the NFA;
• “500”—receipt of FA;
• “600”—FA retirement;
• “700”—increase in liabilities;
• “800”—reduction of liabilities.

Until January 2016, all operations of budgetary, government and autonomous institutions were classified according to KOSGU. Then this rule was canceled. Now, in 18-20 categories of accounting accounts, all public sector institutions are required to apply CVR.

Definition of "KVR"

Many specialists already know what CWR is in the budget (deciphered as a code for types of expenses), since these codes should be used in accounting and planning for the second year. But let’s repeat ourselves and give a definition: CWR, what’s in the budget?

The expense type code is a special numeric code that allows you to group homogeneous types of expense transactions according to their content in order to manage the budget process in terms of spending funds, as well as control over its execution in accordance with the current requirements of budget legislation.

CVR for budgetary institutions in 2019 should be determined in accordance with Appendix No. 5 to Order of the Ministry of Finance No. 65n (as amended by Order of the Ministry of Finance No. 87n).

The legislation provides for the following grouping of codes.

The procedure for determining KVR and KOSGU

Detailing each expenditure transaction of an economic entity in the budgetary sphere is the basis for budget planning and execution. That is, effective and transparent planning, ensuring the intended use of allocated funds and the reliability of financial statements depend on the correctness of the chosen code for the type of expense and the classification of operations of the public administration sector.

To accurately link CVR and KOSGU, officials recommend using a table of correspondence between codes of types of expenses and classification of the public administration sector.

Example. Expense operation: car repair. KOSGU - Article 225 “Works, services for property maintenance.” But the CVR depends on the type of repair. So, for the current there will be 244 “Other purchase of goods, works and services to meet state (municipal) needs”, and for capital - 243 “Purchase of goods, works, services for the purpose of major repairs of state (municipal) property”.

Correspondence table between KVR and KOSGU for 2019

Plan differently for 2019

Now the list of codes has been supplemented with new types of expenses, some group names have been changed. Let's consider the changes in the links between CVR and KOSGU for 2019 for budgetary institutions in the form of a table.

Main mistakes in using CVR

An incorrectly defined type of expense for the operations of public sector institutions is recognized as an inappropriate use of budget funds. This violation is subject to significant fines and administrative penalties. Let's determine which violations occur most often and how to avoid them.

The KOSGU complex is Appendix 4 to the Guidelines and stands for classification of operations of the general government sector.

This is a system of operations that are carried out directly in the public administration sector, depending on their content in economic terms.

These classification codes are used in the formation and implementation of budgets of the budgetary system of the Russian Federation and the conduct of operations by state budgetary and autonomous organizations.

The nuances of using KOSGU codes in practice are regulated by regulations of the Ministry of Finance of the Russian Federation that govern budget accounting

The KOSGU system includes 8 groups of codes with many subarticles and features in each of them.

Group “Income” (code 100)

This group contains articles that relate to income transactions:

• 110 – tax income. Budget profit based on the legislation of the Russian Federation on taxes and fees.
• 120 – profit from property. Profit from the operation of property owned by municipal and state property.
• 130 – profit from paid services. This article implies income from paid work or services, as well as reimbursement of expenses.
• 140 – income from forced seizures. Profit brought by administrative fines, payments, sanctions.

Income from received tax payments, from the operation of property, from paid services, fines, from other members of the budget system, from insurance deposits, etc.

• 150 – budgetary receipts of a gratuitous nature. Funds received from other members of the budget system of the Russian Federation, governments and organizations of other states, financial organizations of international scale.
• 160 – deposits for compulsory social insurance. Income of extra-budgetary funds from insurance deposits and penalties on these deposits.
• 170 – profit from operations on assets. Exchange rate difference in funds in foreign currency with a “plus” or “minus” sign.
• 180 – other non-tax types of income.

Group “Expenses” (code 200)

This group includes items that are related to expense transactions:

• 210 – labor costs, charges for these payments.
• 220 – expenses for payment of services. Includes communication services, transport and utility work, rent for the operation of the property and work on its maintenance.
• 230 – public debt servicing.
• 240 – payments to organizations free of charge.
• 250 – payments to budgets free of charge.
• 260 – social security. Pensions and benefits for the population and organizations.
• 290 – other costs.

Group “Receipt of non-financial assets” (code 300)

The third group consists of articles that group operations for the acquisition and creation of non-financial assets:

• 310 – increase in the price of fixed assets. Costs of recipients of budget funds, including autonomous and budgetary institutions for payments of government contracts, construction agreements, reconstruction and modernization of fixed assets of municipal and state property.
• 320 – increase in intangible assets. Payments under contracts for the purchase of exclusive rights to the results of intellectual activity in municipal or state ownership.
• 330 – increase in the value of non-produced assets. The cost of increasing the prices of property that is not a product of production.
• 340 – increase in the value of the material reserve.

Group “Disposals of non-financial assets” (code 400)

This group contains articles that relate to the sale of non-financial assets:

• 410 – reduction in the price of fixed assets. Profit from disposal of fixed assets.
• 420 – reduction in the price of intangible assets. Profit from the sale of intangible assets.

Sales of non-financial assets, such as profit from disposal of fixed assets, sale of intangible assets, sale of non-produced assets, disposal of inventories

• 430 – reduction in value of non-produced assets. Income from the sale of non-produced assets.
• 440 – reduction in the price of the material reserve. Receipt on disposal of inventories.

Group “Receipt of financial assets” (code 500)

This group is represented by items related to the receipt of financial assets:

Group “Disposals of financial assets” (code 600)

This group includes items on transactions relating to the disposal of financial assets:

• 610 – disposal from the budget account. Reduction of residual funds of budgets, including those distributed on bank deposits.
• 620 – decline in the price of securities, excluding shares and other forms of participation. The flow of funds from the sale of securities, excluding shares.
• 630 – reduction in share prices and other types of participation. Profit from the sale of shares and other forms of participation in capital.
• 640 – reduction of the debt of budget loans and credits. Receipt of funds from the payment of budget loans.
• 650 – decrease in the price of other financial assets. Return of funds from other financial assets, including accounts of management companies.

Group “Increase in liabilities” (code 700)

The seventh group is detailed by articles that include operations to increase liabilities:

• 710 – growth of domestic public debt. Increasing internal debt (placement of securities, loans, involvement of other resources to finance budget shortfalls)
• 720 – growth of external public debt. Increasing the state's external debt obligations by involving similar resources.

Operations to increase and decrease liabilities reflect an increase or decrease in internal and external debt

Group “Reduction of liabilities” (code 800)

The last group of codes is due to operations to reduce liabilities:

• 810 – reduction of domestic public debt. Repayment of municipal (state) securities, repayment of loans, repayment of other internal obligations, as well as execution of government guarantees.
• 820 – reduction of external public debt. Repayment of securities, loans, other obligations and execution of government guarantees in foreign currency.

with changes from 01/30/2019

Institutions of all types, including budgetary ones, reflect codes of types of expenses (CVR) in 15-17 categories of account numbers, taking into account the exceptions provided for in the instructions for the use of institutional charts of accounts. In addition, the CWR is used to pay for expenses, so an error in the application of the CWR can lead to the classification of the expense as non-targeted, as well as to distortion of the indicators of the reporting forms. In this article we will focus on how to apply without errors the elements of the CVR of subgroup 850 “Payment of taxes, fees and other payments”: CVR 851 “Payment of property tax of organizations and land tax”, 852 “Payment of other taxes, fees” and 853 “Payment other payments."

In this article we will focus on how to use KVR 851, 852 and 853 without errors.

What is KVR?

From January 1, 2019, Procedure No. 132n, approved by order of the Ministry of Finance of Russia dated June 8, 2018 (hereinafter referred to as Procedure No. 132n), is applied to determine the CVR. The list of CWR is given in Appendix 7 to Procedure No. 132n. The rules for the application of CVR are enshrined in clause 51 of Procedure No. 132n, and clause 49 of Procedure No. 132n lists the essential requirements of the approved structure of types of expenses. For example, expenses for paying debts (arrears) on taxes (included in expenses) and fees, including by the successor organization, are reflected in the corresponding CVR 851 “Payment of property tax of organizations and land tax” and 852 “Payment of other taxes, fees "(clause 49.8 of Order No. 132n).

The linkage of the CVR with the articles (subarticles) of the KOSGU was communicated by the Information of the Ministry of Finance of Russia dated December 29, 2018. in the form of a Table of correspondence between types of expenses of the classification of budget expenses and articles (sub-items) of the classification of operations of the general government sector related to budget expenses, applied starting from January 1, 2019."

Application of CVR subgroup 850 “Payment of taxes, fees and other payments”

CVR 851 “Payment of property tax of organizations and land tax”, 852 “Payment of other taxes, fees”, 853 “Payment of other payments” belong to subgroup 850 “Payment of taxes, fees and other payments”, which reflects the payment of:

• taxes (included in expenses);
• state duties, fees and obligatory payments to the budgets of the budget system of the Russian Federation in accordance with the legislation of the Russian Federation;
• other payments and contributions.

Penalties for late payment of obligatory payments and (or) contributions by the owners of the premises of an apartment building in order to pay for work, services for the maintenance and repair of common property;

Payment to the operator to compensate for damage caused to public roads of federal significance by vehicles with a maximum permitted weight of over 12 tons;

Transfers to trade union organizations for cultural and physical education work;

Payments to owners of animals and (or) livestock products seized by decisions of the highest executive bodies of state power of the constituent entities of the Russian Federation during the elimination of outbreaks of particularly dangerous animal diseases;

Mandatory payments and fees paid outside the territory of the Russian Federation, in foreign currency (taxes and fees paid to the budget system of the host country (foreign state).

We note that earlier, during the validity of Instructions No. 65n, the costs of paying the operator to compensate for damage caused to public roads of federal significance by vehicles with a maximum permitted weight of over 12 tons, and transfers to trade union organizations for cultural and physical work were not included in the list of those classified as CVR 853, however, explanations for their classification as CVR 853 were provided by the Ministry of Finance of Russia in the form of letters (Letter of the Ministry of Finance of the Russian Federation dated December 24, 2015 No. 02-05-10/76081, Letter of the Federal Treasury dated March 23, 2017 No. 02-02-03/201).

In addition, we believe that at present the Letter of the Ministry of Finance of Russia dated August 15, 2016 No. 02-05-10/47664 can be applied, according to which a business transaction caused by the transfer of funds to the federal budget is reflected in the accounting records according to KVR 853.

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The combination KVR - KOSGU has a closed list. The use of other combinations may cause a violation of the accounting methodology. And that means penalties. Find out how to link KVR and KOSGU without errors.

KVR and KOSGU for insurance premiums

Calculations for contributions accrued for payments from the wage fund are taken into account according to KVR 119 and subarticles 213, 262 of KOSGU.

• Important article:

If such accruals are made from other payments, for example under civil contracts, take them into account according to the CVR and KOSGU code by which the corresponding payments were reflected.

For example, an institution entered into a civil contract with an individual for the production of gift bouquets and paid for services under KVR 244, Article 290 of KOSGU. This means that expenses for insurance premiums must be carried out according to the same combination of CVR and KOSGU articles.

But there is a nuance. The institution's expenses from contributions to the Social Insurance Fund to finance preventive measures to reduce industrial injuries and occupational diseases are reflected in KVR 119 in conjunction with subarticles 225, 226 and article 340 of the KOSGU.

Let's look at an example of accounting for such costs.

Example 1:

The budgetary institution "Alpha", as part of preventive measures to reduce industrial injuries and occupational diseases, purchased special clothing at the expense of insurance contributions to the Social Insurance Fund in the amount of 3,000 rubles.

Alpha's accountant reduced the amount of contributions for insurance against accidents and occupational diseases by the cost of purchased workwear. To do this, I previously received permission from the FSS. He paid for his overalls according to the same CVR as the contributions themselves, and according to Article 340 of the KOSGU.

In accounting, transactions were reflected by postings:

DEBIT 0 401 20 213
CREDIT 0 303 06 730
4000 rub.
- contributions for insurance against accidents and occupational diseases have been calculated;

DEBIT 0 105 35 340
CREDIT 0 302 34 730
3000 rub.
- protective clothing was received as part of measures to reduce injuries;

DEBIT 0 302 34 830
CREDIT 0 201 11 610
3000 rub.
- payment for special clothing was transferred to the supplier (KVR 119). At the same time, off-balance sheet account 18 was increased (Article 340 of KOSGU);

DEBIT 0 209 30 560
CREDIT 0 401 10 130
3000 rub.
- the accrual of claims for compensation of the institution’s costs as part of measures to reduce injuries is reflected;

DEBIT 0 303 06 830
CREDIT 0 209 30 660
3000 rub.
- expenses for workwear were offset as part of measures to reduce injuries through a counterclaim to the Social Insurance Fund;

DEBIT 0 303 06 830
CREDIT 0 201 11 610
1000 rub.
- insurance premiums are transferred to the Social Insurance Fund minus expenses for special clothing.

Car repair costs

In order to link KVR and KOSGU for such expenses, it is necessary to correctly determine the type of repair. Therefore, obtain a specialist’s opinion that the equipment requires routine or major repairs. Expenses for current repairs must be paid by contract according to KVR 244, for capital repairs - according to KVR 243.

In both cases, in accounting, expenses are recorded according to subarticle 225 of KOSGU.

Reflect the operations with postings:

DEBIT 0 401 20 225
CREDIT 0 302 25 730
- remuneration to the contractor for repairs has been accrued;

DEBIT 0 302 25 830
CREDIT 0 201 11 610
- payment is transferred to the contractor (KVR 243, 244). At the same time, off-balance sheet account 18 was increased (subarticle 225 of KOSGU).

Capital investments

In 2016, expenditures on capital investments were carried out according to CVR 416 and 417. But since 2017, these codes are not used. Now the expenses of institutions for capital investments in real estate and budgetary investments for the same purposes have been divided.

Thus, the purchase of real estate in state or municipal ownership should be reflected according to KVR 406. And expenses for capital investments in construction projects of state and municipal property (that is, costs according to the construction estimate) - according to KVR 407.

How these codes relate to the KOSGU codes, see the table.

Table. Compliance with KVR 406, 407 and KOSGU codes

If you are buying real estate as part of a budget investment, consider the following point.

Starting from 2017, in connection with KVR 411, subarticle 222 of KOSGU is not used, and with KVR 412 - article 340 and subarticle 222 of KOSGU.

KVR and KOSGU for payments upon dismissal

If an employee is fired due to liquidation, reorganization of an institution, or other organizational events that led to a reduction in numbers or staff, calculate severance pay and average earnings for the period of employment.

Pay severance pay as follows:

Let's consider how to take into account the payment of severance pay to an employee dismissed during the liquidation of an institution.

Example 2:

P.A. Bespalov worked as a storekeeper at the Alpha budget institution. On January 13, he was fired due to the liquidation of the institution. Severance pay was paid in the amount of average monthly earnings. Bespalov's average daily earnings was 484 rubles.

The accountant calculated the severance pay for the first month after dismissal - from January 14 to February 13. In this period, according to Bespalov’s work schedule (five-day work week), there are 23 working days. The severance pay amounted to 11,132 rubles. (484 RUR × 23 days). Bespalov received it on the day of his dismissal - January 13. In accounting, transactions for accrual and payment of severance pay are reflected by the following entries:

DEBIT 4,401 20,211
CREDIT 4,302 11,730
RUB 11,132
- severance pay accrued;

DEBIT 4,302 11,830
CREDIT 4,201 34,610
RUB 11,132
- severance pay was issued (KVR 111). At the same time, off-balance sheet account 18 was increased (subarticle 211 of KOSGU).

If an employee is fired for a reason that is not related to staff reduction, use the following codes:

In case of early termination of an employment contract, pay additional compensation according to KVR 111 in conjunction with subsection 211 of KOSGU.

List the average earnings for the period of employment according to element of type of expenses 321. In accounting and reporting, such expenses are posted according to subarticle 262 of KOSGU.

Restoration and reconstruction of buildings

It is important to distinguish restoration from reconstruction. The correct choice of the expense type element and the corresponding KOSGU code depends on this. Thus, restoration costs do not increase the value of the property. Reflect them using KVR 243 in conjunction with codes 222, 224, 225, 226, 290, 310, 340 KOSGU. If the supporting structures have been replaced or the number of floors has been increased, this is already a reconstruction.

The costs of reconstruction, even when it is carried out with elements of restoration, are taken into account according to KVR 414 in conjunction with codes 222, 224, 225, 226, 290, 310, 340 KOSGU. This conclusion follows from the letter of the Ministry of Finance of Russia dated August 31, 2016 No. 02-05-10/50946. Let me remind you that budgetary institutions use this CWR to pay for capital investment costs when they perform the functions of PBS within the framework of delegated powers.

In this article we will look at KOSGU codes. Let's learn about definitions from regulations and analyze the most common mistakes.

It's no secret that keeping records of transactions in government agencies is different from commercial organizations. This is due to the fact that in addition to standard legislative acts regarding accounting and tax accounting for government organizations, especially for budgetary institutions, there are a number of laws that maximally control their activities and regulate the definition of each operation through the use of special codes for quickly identifying it in the relevant control service.

KOSGU codes: disclosure of the term and concept

These codes are a classifier of income and expenses of government organizations and until recently they were used when paying to identify expenses. But for more than a year they have not been used for the purposes of payment and procurement procedures, but government agencies use them within the framework of internal accounting, including accounting, as well as in reporting.

The procedure for using the operation classifier

In the accounting department of any government agency, you can find a table with transaction codes that apply to almost all accounting entries related directly to the main activities of the enterprise. In the classifier, all operations are grouped according to a single principle depending on their economic content. Moreover, each group has a more detailed classification (divided into sub-items) for income, expenses and budget financing. This simplifies the process of accounting and reporting.

Eight main groups have been approved at the legislative level; they represent very comprehensive articles that give a general understanding of the completed or planned operation. The meaning of such groups is determined by the first digit of their three.

Detailing of operation classification codes

The articles listed above have a fairly comprehensive meaning, so in practice, for ease of planning, a more detailed list of articles is used. This detailing occurs already in the second character of the last three in the code. Detailing occurs according to the main areas of activity for income (there is also an article for accounting for other income), and these articles can be detailed, if necessary, by the third sign in order to separate the types of income:

110 – Group defined for tax revenues of a budget organization, which are transferred by tax agents within the established time limits and in the amount calculated within the framework of tax legislation;

130 – Group of income from paid services provided by a state institution to the population and other organizations;

160 – Group of income from the transfer of insurance premiums established by tax legislation;

180 – Group of other expenses, defined for all expenses that were not included in previous items.

Similar detailing is provided for other groups, including expenses of a government agency. Until recently, these codes in terms of determining costs were used when creating a procurement plan:

210 – A group defined for all expenses related to the salaries of employees of a given government institution, while this article also has detailing in the third digit;

211 – Expenses associated with the remuneration of employees, which takes into account all expenses that are, in one way or another, related to this area of ​​spending funds of a state institution, except for insurance premiums and all other expenses determined by tax legislation;

213 – Expenses related to the remuneration of employees who were not included in the previous article, which include all transfers to budget funds and tax liabilities;

220 – The group is intended to account for all expenses for purchased works, services, rent, etc. At the same time, like other groups, this group of expenses is detailed in the third digit;

260 – Expenditures on social security of the population, which include pensions, medical, insurance and other benefits, as well as other obligations of budgetary institutions to the population;

290 – A group of other expenses that, for objective reasons, were not included in the previous items, and this expense item should not exceed ten percent of the total amount of expenses.

Regulatory acts governing KOSGU

The table describes legal acts:

Application of the classification of operations in the work of government agencies

As mentioned above, this classifier is used in government agencies in several cases:

1. In accounting and reporting for maintaining and controlling all internal activities of the institution, as well as for public finance statistics;
2. When paying, in the process of filling out a payment order, the corresponding transaction code and payment purpose are indicated;
3. In the procurement plan, when forming a procurement plan for each expense item, a specific code from the classifier is assigned.

Expense type codes as an alternative to KOSGU

At the beginning of 2016, changes were initiated by the Ministry of Finance, which defined a new classification system for indicating the purpose of payment in the payment order and drawing up the procurement plan in order to formulate a planned budget for organizations engaged in the public sector. Currently, expense type codes are used for these purposes. At the same time, this new system provides more detailed detail for some items.

KOSGU in the payment order

Typical errors in using KOSGU

Mistake #1. Distortion of statistical data

An incorrect code from the classifier will ultimately lead to errors in recording transactions in the organization's accounting records, as well as to distortion of statistical data when preparing reports. The existing classification system is quite simple and transparent, so if the payer has any questions regarding the definition of the code, it can always be clarified directly in the structural department of the institution to which the funds should be transferred.

Mistake #2. Formation of a procurement plan

Drawing up a procurement plan is probably the most difficult and painstaking work for any government agency. This is due to strict control by the inspection authorities of this particular aspect of the activities of institutions. Any error in the generated plan (incorrect transaction code) can lead to it not being agreed upon, and this can lead to many problems, the main one of which is the failure to receive budget funds on time to pay off existing obligations.

Mistake #3. Payment using online systems

Nowadays, the need to leave the office or home to pay off your obligations is actively decreasing; to do this, you just need to use the online portal of the public service and make payments through the bank’s online application. But we must never forget that even in this case, it is always necessary to check the correctness of all details and codes from the classifier to prevent possible errors, as well as delays in the transfer of funds and payment identification.

Common questions and answers

Question No. 1. What KOSGU code is required to pay VAT?

Answer: When generating a payment order, all details of the payment purpose must first be clarified with the relevant tax service in order to avoid the possibility of making mistakes. For tax payments, code 130 is provided - this is tax revenue of budgetary organizations.

Question No. 2. Are there penalties for incorrectly linking KOSGU and KVR codes?

Answer: All possible combinations according to the two classifications are approved at the legislative level. It is necessary to clearly understand that these codes are used in the accounting of each specific government agency, which means that an incorrect code can lead to distortion of accounting data. Such violations may, of course, result in penalties.