Drafting budget reporting
Commentary on article 264.2 of the RF BC:
Article 264.2 provides for the procedure for compiling budget reports.
The obligation to prepare budget reporting lies with each entity of budget legal relations that receives budget funds or uses state (municipal) property. After the preparation of budget reporting in respect of the funds received, the subjects of budgetary legal relations, namely the recipients of budgetary funds, submit budgetary reporting to higher managers of budgetary funds. The budget managers, in turn, transfer the combined budget reports of subordinate recipients and their budget reports to a higher level, that is, the main managers, the main administrators of budget revenues and deficit financing sources. Based on the information received from the recipients and administrators of budgetary funds, the main administrators of budgetary funds, the main administrators of budget revenues, the main administrators of sources of financing the budget deficit draw up consolidated budget reports, guided by the budget reports submitted to them by subordinate recipients (administrators) of budgetary funds, administrators of budget revenues, administrators of sources financing the budget deficit.
Budget reporting is signed by the head and chief accountant of the chief manager, manager, recipient of budget funds; the body organizing the execution of budgets, the body providing cash services for the execution of budgets.
In the budget code Russian Federation there is no clear definition of the concept of consolidated budget reporting, however, according to the current budget legislation, consolidated budget reporting is a collection of data on the state of financial and financial assets and obligations of subjects of budget legal relations, as well as on transactions that change these assets and liabilities.
Chief fund administrators federal budget submit consolidated budget reports to the Federal Treasury.
The chief administrators of the budget funds of a constituent entity of the Russian Federation submit consolidated budget reports to the financial authorities of the constituent entities of the Russian Federation.
The chief administrators of local budget funds submit consolidated budget reports to the financial authorities of municipalities.
The deadlines for the submission of consolidated budget reporting are established by the relevant financial authorities of state power or local self-government.
The budget reporting of the Russian Federation, constituent entities of the Russian Federation, municipal entities is compiled by the Federal Treasury, financial authorities of the constituent entities of the Russian Federation, financial authorities of municipal entities, respectively, on the basis of the consolidated budget reporting of the respective chief administrators of budgetary funds.
The budget reporting of the Russian Federation, constituent entities of the Russian Federation and municipalities is annual, but the report on budget execution is quarterly. Thus, documents such as the budget execution balance sheet, income statement, income statement Money, an explanatory note, are compiled once a year, and a report on budget execution is compiled quarterly.
Order of the Ministry of Finance of the Russian Federation of January 21, 2005 N 5n "On approval of the Instructions on the procedure for compiling and submitting annual, quarterly and monthly budget reports" approved the procedure for compiling budget reports.
Based on this Instruction, state authorities, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, local governments and budgetary institutions created by them - the main managers, managers, recipients of budget funds; the bodies organizing the execution of budgets, the bodies providing cash services for the execution of budgets, draw up annual, quarterly and monthly budget reports.
Budget reporting is compiled by the main managers, managers, recipients of budget funds; bodies organizing the execution of budgets, bodies providing cash services for the execution of budgets, for the following dates: quarterly - as of April 1, July 1 and October 1 of the current year, annual - as of January 1 of the year following the reporting one, monthly - as of the first day month following the reporting month.
In addition, the Ministry of Finance of the Russian Federation regularly sends letters on the submission of budget reports for a certain period of time to the Federal Treasury. For example, letter dated February 14, 2007 N 02-14-13 / 336 "On the submission of quarterly and monthly budget reports in 2007 to the Federal Treasury", which contains forms of quarterly and monthly budget reports.
Order of the Federal Treasury of December 21, 2006 N 14n "On the timing of the submission of consolidated quarterly and annual budget reports by the main administrators of federal budget funds and other recipients of federal budget funds in accordance with the consolidated budget breakdown of the federal budget for 2007" approved the deadlines for the submission of budget reporting by the main managers (managers) of budgetary funds.
The budget reporting of the Russian Federation, constituent entities of the Russian Federation, municipalities, compiled by the Federal Treasury, financial authorities of the constituent entities of the Russian Federation, financial authorities of municipalities, is submitted by the relevant financial authorities in higher authorities executive power, namely the Government of the Russian Federation, the highest executive body of state power of the constituent entities of the Russian Federation, local administration.
Quarterly reports on the execution of the federal budget, the budget of a constituent entity of the Russian Federation, the local budget submitted to the Government of the Russian Federation, the highest executive body of state power of the constituent entities of the Russian Federation, the local administration, submitted as part of budget reporting, are approved accordingly by the Government of the Russian Federation, the highest executive body of state power subject of the Russian Federation, local administration. Reports on the execution of the relevant budget are approved in the form of regulatory legal acts of the executive authorities. The report on the execution of the corresponding budget is approved for the first quarter, six months and nine months of the current financial year.
The approved report on the execution of the budget is sent to the relevant legislative (representative) body and the state (municipal) body created by it. financial control. Quarterly reports on budget execution are sent to legislative (representative) bodies, as well as state (municipal) financial control bodies in the order of information. The Accounts Chamber of the Russian Federation, including on the basis of received quarterly reports on budget execution, quarterly submits to the Federal Assembly of the Russian Federation, in accordance with the established form, an operational report on the implementation of the federal budget, which provides actual data on the formation of revenues and expenses incurred in comparison with the approved federal the law on the federal budget for the current year with indicators for the past period, quarter.
Reports on the execution of the budget for the year are also submitted by the highest executive body to the legislative (representative) bodies of state power. However, unlike quarterly reports, annual reports on the execution of budgets at all levels of the budgetary system of the Russian Federation are approved by the legislative (representative) bodies of state power.
Annual reports on the execution of budgets are approved, respectively, in the form of federal laws, laws of the constituent entities of the Russian Federation, municipal legal acts of representative bodies of municipalities. The Budget Code of the Russian Federation does not provide for a special procedure for reviewing and approving draft federal laws, laws of constituent entities of the Russian Federation, municipal legal acts of representative bodies of municipalities on budget execution reports, therefore, the above draft laws and legal acts are considered in general order provided for other laws and legal acts.
A.N. Savelov
In accordance with the provisions of the current legislation, the composition of the accounting (financial) statements of public sector organizations is established in accordance with the rules of the budget legislation of the Russian Federation. Such a norm is enshrined in Part 4 of Art. fourteen federal law dated December 6, 2011 No. 402-FZ “On Accounting”.
Based on the above norms, the composition and procedure for presenting the financial statements of state (municipal) institutions is determined by the Ministry of Finance of Russia. Within the powers conferred on him by art. 165 and 264.1 of the RF BC, the authorized authority adopted the following regulatory legal acts:
Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n "On approval of the Instructions on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation" (as amended and supplemented by orders dated December 29, 2011 No. 191n, dated October 26 .2012 No. 138n, hereinafter in the text of the publication - Instruction No. 191n);
Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n “On approval of the Instruction on the procedure for compiling, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions” (as amended by order No. 139n dated October 26, 2012, hereinafter in the text of the publication - Instruction No. 33n).
The provisions of Instruction No. 191n apply to the following participants in the budget process:
- authorities of the corresponding levels, acting as the main managers of budgetary funds;
- the most significant institutions of science, education, culture and healthcare, indicated in the departmental structure of expenditures of the corresponding budget, exercising the powers of the main manager of budgetary funds;
- state institutions;
- state (municipal) budgetary, state (municipal) autonomous institutions exercising in accordance with the established procedure the powers of a federal state authority (state body), an executive body of state power of a constituent entity of the Russian Federation, a local self-government body to fulfill public obligations to individuals to be executed in cash;
- other recipients of budgetary funds who have the right to accept and (or) fulfill budgetary obligations on behalf of the relevant public legal entity at the expense of the relevant budget;
- authorities and institutions acting as chief administrators, budget revenue administrators, chief administrators or administrators of budget deficit financing sources;
- financial authorities of the Russian Federation, subjects of the Russian Federation, municipalities;
- management bodies of state extra-budgetary funds and territorial state extra-budgetary funds that draw up and execute the relevant budgets;
- bodies providing cash services for the execution of budgets of the budget system of the Russian Federation (treasury bodies);
- bodies providing cash services to state (municipal) budgetary institutions, state (municipal) autonomous institutions and other organizations.
The indicated bodies and institutions form, in accordance with the provisions of Instruction No. 191n, reports on the execution of budgets of the budgetary system of the Russian Federation (hereinafter referred to in the journal as budget reporting). At the same time, within the framework of budget reporting, monthly, quarterly and annual reporting are singled out. In turn, the provisions of Instruction No. 33n apply to state (municipal) budgetary institutions, as well as to state (municipal) autonomous institutions transferred in the prescribed manner to receive subsidies for reimbursement of standard costs for the implementation of the state (municipal) task. In this case, quarterly and annual accounting (rather than budget) reporting should be formed. According to the RF BC and the provisions of the Federal Laws of January 12, 1996 No. 7-FZ “On non-profit organizations”and dated 03.11.2006 No. 174-FZ “On Autonomous Institutions”, budgetary (autonomous) institutions, receiving state (municipal) subsidies from the budget of the public legal entity on the basis of whose property they are created, are independent entities civil rights, are liable for their obligations with the property they have under the right of operational management, and do not have the authority of a recipient of budgetary funds.
Based on the above data on the results economic activity budgetary (autonomous) institutions, reflected in their financial statements prepared in the manner prescribed by Instruction No. 33n, as part of the reporting on budget execution ( consolidated budget) are not included. At the same time, in order to provide the financial authorities of the federal level, the constituent entities of the Russian Federation (municipalities) with information on the results of the activities of budgetary (autonomous) institutions created by the relevant public legal entities, and to ensure the reconciliation of indicators of budget reporting and financial statements of subordinate budgetary (autonomous) ) institutions, the founders provide for the formation of consolidated financial statements in terms of subordinate budgetary (autonomous) institutions (clause 7 of Instruction No. 191n). The rules for generating such reporting and ensuring the reconciliation of indicators are defined in the letter of the Ministry of Finance of Russia dated 07.07.2011 No. 02-06-07 / 2832.
Composition of budget reporting
The unified composition of budget reporting is defined in paragraph 3 of Art. 264.1 of the RF BC. It includes:
- budget execution report;
- balance of budget execution;
- report on financial performance;
- cash flow statement;
- explanatory note.
The specific composition of the submitted budget reporting is determined in accordance with the provisions of Instruction No. 191n (see clause 11 and others).
When carrying out reorganization (liquidation) measures, the “Separation (liquidation) balance sheet by the main managers, manager, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator” , administrator of budget revenues" (f.0503230).
The composition of the financial statements of budgetary and autonomous institutions
The following forms are included in the financial statements of budgetary and autonomous institutions in accordance with clause 12 of Instruction No. 33 n:
- “Balance sheet of a state (municipal) institution” (f. 0503730);
- "Report on the financial results of the institution" (f.0503721);
- “Certificate on the conclusion of accounting accounts by the institution of the reporting financial year” (f. 0503710);
- "Certificate on the consolidated settlements of the institution" (f.0503725);
- “Report on the implementation by the institution of the plan of its financial and economic activities” (f. 0503737);
- “Report on the obligations assumed by the institution” (f. 0503738);
- “Explanatory note to the balance sheet of the institution” (f. 0503760).
If a budgetary and (or) autonomous institution acts as a budget recipient (fulfillment of public obligations of a public legal entity, budget investments), they, in accordance with the provisions of Instruction No. 191n, form budget reporting. In this case, the reporting includes only performance indicators in the framework of the fulfillment of public obligations (budget investments).
Additional reporting forms
As noted earlier, the rights of the Ministry of Finance of Russia and other authorized bodies authorities to establish the submission by the relevant subjects of other (so-called additional) forms of reporting. According to paragraph 5 of Instruction No. 191n, additional forms of budget reporting for their submission as part of monthly, quarterly, annual budget reports, as well as the procedure for their preparation and presentation can be established:
- the main manager of budgetary funds - for managers subordinate to him, recipients of budgetary funds;
- by the chief administrator of budget revenues - for administrators of budget revenues subordinate to him;
- by the chief administrator of sources of financing the budget deficit - for the administrators of sources of financing the budget deficit subordinate to him;
- financial body - for the main managers, managers and recipients of budgetary funds, chief administrators, administrators of budget revenues, chief administrators, administrators of sources of financing the budget deficit, for their territorial bodies organizing the implementation of the budget;
- by a financial body authorized to generate a report on the execution of the corresponding consolidated budget of the budget system of the Russian Federation - for financial budget bodies, the report on the execution of budgets of which is included in the report on the execution of the corresponding consolidated budget of the budget system of the Russian Federation;
- by the treasury body, the body providing cash services - for their territorial bodies.
The purpose of these reporting forms is to obtain additional (analytical) information for a more correct and complete formation of reporting indicators by the main manager of budget funds and other reporting entities. It should be borne in mind that the administrators are not entitled to provide for the introduction of additional reporting forms - this is the prerogative of the main administrators of budget funds (the main administrators of budget revenues, the main administrators of sources of financing the budget deficit). And only in the event that such a right is assigned to the managers by the main manager of the budget funds, the recipient is obliged to include in the generated reporting additional forms defined by the higher manager.
In turn, according to clause 8 of Instruction No. 33n, the relevant financial body, the founder has the right to establish additional forms and the procedure for their preparation and submission for submission as part of the reporting of a budgetary (autonomous) institution. At the same time, when introducing additional forms, the relevant institutions and bodies should take into account one of the accounting and reporting requirements - rationality, which involves organizing and maintaining records based on the conditions of economic activity and the size of the institution. Together with budget reporting, the main administrators, administrators and (or) recipients of budgetary funds, as well as other entities, submit, for example, Information on the execution of court decisions on monetary obligations recipients of federal budget funds or summary information on the execution of court decisions on monetary obligations of recipients of federal budget funds. This report is submitted according to the forms and in the manner determined by the order of the Ministry of Finance of Russia dated 07.08.2005 No. 84n. “Information on the execution of court decisions on monetary obligations of recipients of federal budget funds” (f. 0521298) is filled in if available writ of execution presented to the institution as a legal entity.
When claims are made during the reporting year, the Explanatory Note (form 0503160) provides a detailed explanation of the reasons for this, and analyzes the possibilities of repayment. In addition to the established budget reporting forms, relevant institutions and bodies are required to submit to deadlines and addresses tax, statistical and financial reporting. To the submitted forms of statistical and (or) financial reporting, including:
- reporting on expenses and the number of employees of federal government agencies, state bodies of the constituent entities of the Russian Federation - is submitted in the form of the "Report on expenses and the number of employees of federal state bodies, state bodies of the constituent entities of the Russian Federation" (No. 14, according to OKUD 0503074), approved by order of the Ministry of Finance of Russia dated December 23, 2010 No. 179n;
- reporting on expenses and the number of employees of local governments, election commissions of municipalities - is submitted in the form of the "Report on expenses and the number of employees of local governments, election commissions of municipalities" (No. 14 MO, according to OKUD 0503074), approved by order of the Ministry of Finance of Russia dated December 23 .2010 No. 179n.
A separate procedure for the formation of budget reporting
In a separate order, the composition is determined and indicators of budget reporting on the execution of individual budgets and the use of individual funds are formed. For example, in addition to the usual reporting forms, it is submitted:
- ) reporting on non-financial loans from international financial institutions and related government loans foreign states, banks and firms (this reporting includes the "Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues" (f.0503127), "Reference on consolidated settlements” (f.0503125) on account 130404000, “Information on cash balances on the accounts of the recipient of budgetary funds” (f.0503178));
- reporting on additional sources budget financing institutions located outside the Russian Federation (the composition includes the forms of the “Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues” (f.0503127) and “Information on the balances of funds on the accounts of the recipient of budgetary funds "(f. 0503178));
- reporting on the execution of the Reserve Fund of the President of the Russian Federation and the Reserve Fund of the Government of the Russian Federation (form "Report on the execution of the budget of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues" (f. 0503127) for each decision of the President of the Russian Federation and the Government of the Russian Federation);
- reporting on the execution of the budget of the Union States (formed as part of the "Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues" (f.0503127);
- information about the obligations assumed for the objects capital construction included in the federal targeted investment program (f.0503128 FAIP) as part of Explanatory note(f.0503160).
Information (f.0503128 FTIP) is generated by the chief administrators of federal budget funds using the Unified Information and Analytical System for Collecting and Reporting Set of the Ministry of Finance of Russia, broken down by capital construction facilities in accordance with the Recommendations for filling out and submitting by the chief administrators of federal budget funds Information on the obligations assumed by objects capital construction, included in the federal targeted investment program (f. 0503128 FAIP) (Appendix No. 2 to the letter of the Ministry of Finance of the Russian Federation of October 29, 2012 No. 21-01-08 / 1608). In addition, a separate report on the execution of the budget of the Union State - Report (f. 0503127), formed in accordance with the provisions of the letter of the Ministry of Finance of Russia dated 05.09.2005 No. 42-7.1-01 / 2.4-250, is submitted separately. At the same time, data on the execution of the budget of the Union State are not included in the consolidated Report (form 0503127).
Current legislation, in accordance with which the data of the budget (accounting) reporting should be formed
Along with Instructions No. 191n, No. 33n, reporting indicators should be formed taking into account the provisions of regulatory legal acts:
- Budget Code of the Russian Federation;
- Federal Law No. 402-FZ of 06.12.2011 “On Accounting”;
- Orders of the Ministry of Finance of Russia dated 01.12.2010 No. 157n “On Approval of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State academies sciences, state (municipal) institutions and Instructions for its application", dated 06.12.2010 No. 162n "On approval of the Chart of Accounts for budgetary accounting and Instructions for its application", dated 16.12.2010 No. 174n "On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application”, dated 23.12.2010 No. 183n “On Approval of the Chart of Accounts for Accounting of Autonomous Institutions and Instructions for its Application”;
- departmental normative legal acts adopted within the framework determined by the current legislation.
General rules for the formation of indicators of accounting (budget) reporting
All reporting indicators are given in rubles to the second decimal place after the decimal point. Accordingly, the following format should be applied - "rubles, kopecks" (15.76; 2156.24, etc.). The delimitation of rubles and kopecks in the reporting forms is carried out with a comma. In the event that any value is an integer value of rubles, after the decimal point in without fail two zeros are indicated (for example, 7500.00). All columns of reporting forms, according to which a numerical indicator cannot be formed by the reporting entity (the corresponding operations were not carried out in the reporting period, etc.), are subject to a mandatory dash. Based on the meaning of the Instructions, if a zero value is obtained during calculations, the numerical value “0” should be indicated in the corresponding columns of the reporting forms. Although putting a dash in this case should not be interpreted as a violation. If the indicator has a negative value (including debit balances of passive accounts, credit balances of debit accounts), such data are reflected in the reporting in a negative value (namely, with a minus sign). In particular, indicators for the following lines of the “Balance of the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues” (f.0503130) may have a negative value:
- line 230 “Calculations on income (020500000)” - if there is a credit balance on account 020500000 “Calculations on income” as of the reporting date;
- line 510 "Calculations for payments to budgets (030300000)", 512 "Calculations for insurance premiums for mandatory social insurance(030302000, 030306000)", 513 "Calculations for corporate income tax" (030303000)", 514 "Calculations for value added tax" (030304000)", 515 "Calculations for other payments to the budget (030305000, 030312000, 030313000) ”, 516 “Calculations on insurance premiums for medical and pension insurance(030307000, 030308000, 030309000, 030310000, 030311000)" - if there is a debit balance on account 030300000 "Settlements on payments to budgets" or on the corresponding accounts as of the reporting date analytical accounting open to this account;
- line 530 "Other settlements with creditors (account 030400000)", 534 "Intradepartmental settlements (030404000)" - if there is a debit balance on account 030404000 "Intradepartmental settlements" as of the reporting date.
It is not allowed to have indicators with a minus sign on settlement accounts 020600000 “Settlements on advanced payments”, 030200000 “Settlements on assumed obligations” (in this case, the debit balance should be reflected in account 020600000), 030402000 “Settlements with depositors”, 030403000 “Settlements on deductions from wage payments. Reporting is signed by the head and chief accountant of the reporting entity. Reporting forms containing planned (forecast) and analytical indicators, in addition, are signed by the head of the financial and economic service. The specified official with his signature must confirm the correctness of the formation of reporting indicators in terms of such planned and analytical indicators as limits on budget obligations, planned indicators in terms of income-generating activities, etc.
In the absence of an institution (body) in the state (staffing table) of the position of the head of the financial and economic service, the relevant reporting forms on behalf of said official signed by the official responsible for accounting for planned and other indicators included in the reporting forms. If necessary, the head of the institution has the right, by his written order (instruction), to impute to official duties relevant official operational accounting relevant indicators, as well as signing the necessary reporting forms on behalf of the head of the financial and economic service. In case of transfer of powers to maintain accounting (budgetary) accounting to another state (municipal) institution (centralized accounting), reporting is compiled and submitted in the manner prescribed by Instructions No. 191n, No. 33n and an agreement on the transfer of powers to keep records. The reporting prepared by the centralized accounting department is signed by the head of the institution that delegated the authority to keep records, as well as the head and chief accountant (specialist accountant) of the centralized accounting department. These are the requirements of clause 6 of Instruction No. 191n, clause 5 of Instruction No. 33n. With regard to autonomous institutions, annual accounts may be submitted to the founders only after consideration of the accounts by the supervisory board. this institution. This kind of norm is enshrined in clause 7 of Instruction No. 33n and follows from the provisions of the Federal Law of November 3, 2006 No. 174-FZ “On Autonomous Institutions”.
The procedure for submitting budget reporting
The "vertical" of the presentation of "budget" reporting is specified in clause 10 of Instruction No. 191n. This procedure is explained by the provisions of the RF BC, which enshrined the principle of subordination of budget expenditures. This principle, in particular, means that recipients of budgetary funds have the right to receive budgetary appropriations and limits of budgetary obligations only from the main manager (manager) of budgetary funds in whose jurisdiction they are. In turn, the main managers (managers) of budgetary funds are not entitled to distribute budget appropriations and limits of budgetary obligations to managers and recipients of budgetary funds that are not included in the list of managers and recipients of budgetary funds subordinate to them. Accordingly, the formation and presentation of budget reporting should be carried out in strict accordance with the jurisdiction of the recipient (manager) of budget funds to the relevant manager (superior manager, main manager) of budget funds. Recipients of budget funds submit their budget reports to a higher manager of budget funds, and in some cases - directly to the main manager of budget funds (with direct funding from him). Managers of budget funds form consolidated budget reporting by combining their reporting (accounting) data with reporting data of subordinate recipients of budget funds.
Similarly, administrators of budget revenues and administrators of sources of financing the budget deficit submit the reports they generate to the subordinate chief administrator of budget revenues and the chief administrator of sources of financing the budget deficit, respectively. The main administrators of budget funds, the main administrators of budget revenues and the main administrators of sources of financing the budget deficit form a summary and (or) consolidated budget reporting, combining their reporting (accounting) data with the reporting data of subordinate administrators (recipients) of budget funds, administrators of budget revenues and administrators of sources financing the budget deficit. The founder shall draw up the said summary and (or) consolidated budgetary statements upon reconciliation of the compliance of interrelated indicators for operations with budgetary, autonomous institutions subordinate to him, reflected in the budgetary statements and in the consolidated financial statements of budgetary, autonomous institutions, formed by him on the basis of those submitted in the prescribed manner budgetary, autonomous accounting institutions. Summary reports are submitted by the main administrators (chief administrators of budget revenues, chief administrators of budget deficit financing sources) to the body organizing the execution of the corresponding budget. At the federal level, consolidated reporting is submitted to the Federal Treasury. Based on the data received and its accounting data, this authority generates reports on the execution of the federal budget.
The specific deadlines for the submission of budget reports are determined by the higher managers of budget funds. In particular, the deadlines for submitting consolidated monthly, quarterly and annual budget reports in 2013 by the chief administrators of federal budget funds, chief administrators of federal budget revenues, and chief administrators of sources of financing the federal budget deficit are determined by Order No. 17n of the Federal Treasury dated November 12, 2012. In turn, the deadlines for reporting by the authorities and directly by state institutions and other organizations are determined by higher financial authorities.
The financial statements of a budgetary (autonomous) institution shall be submitted by this institution to the state authority (state body), local government body acting as a founder. If the date set for the submission of budget reporting coincides with a holiday (weekend), the reporting is submitted on the next business day (clause 10 of Instruction No. 191n, clause 6 of Instruction No. 33n). The reporting format is directly determined by the main manager of budget funds, the relevant financial authority, as well as the body providing cash services for the execution of budgets (Federal Treasury, etc.), and in relation to the reporting of budgetary (autonomous) institutions - their founder. These authorities have the right to choose one of the formats (paper or electronic) or require the submission of reports both on paper and in electronic format. Authorities have the right to determine the reporting of both paper and electronic media. Reporting may also be submitted via telecommunications channels. In this case, the procedure for documentary confirmation of the fact of transfer of reporting forms with fixing the date of submission (transfer) should be provided, as well as the requirements for ensuring the protection of information.
Since the reporting for 2009, a requirement has been established that reports on paper should be submitted exclusively by the chief accountant of the reporting entity or the person responsible for keeping records. When reporting on paper, the original reports should not contain erasures and unspecified corrections. Correction of errors must be confirmed by the signature of the chief accountant (or the person replacing him), the head of the institution (the relevant body) or the person replacing him, indicating the date of correction. In this case, the erroneous entry is corrected by crossing out the wrong amounts and text with a thin line so that it is possible to read the crossed out, and writing the correct amounts and (or) text over the crossed out. According to the requirements of clause 4 of Instruction No. 191n and clause 6 of Instruction No. 33n, reports on paper must be submitted in a bound and numbered form with a table of contents and a cover letter.
Reports with information constituting a state secret are drawn up (drawn up) and submitted in the manner prescribed by the legislation on state secrets. The relevant requirements are determined, among other things, by the Law of the Russian Federation of July 21, 1993 No. 5485-1 “On State Secrets” (as amended and supplemented) and the Decree of the Government of the Russian Federation of September 4, 1995 No. 870 “On Approval of the Rules for Attributing Information Constituting State Secrets” secret to various degrees of secrecy. Responsibility for classifying reporting data as information having an appropriate degree of secrecy lies with the reporting institution (body). Without fail, the indicators of reporting formed in accordance with in electronic format, must be identical to the indicators of the reporting presented on paper.
Verification of submitted reports
When submitting reports, the body (institution) responsible for the formation of consolidated or consolidated reports (the founder) is obliged to verify (to be more precise, a desk audit) the reports submitted to it. Reporting is checked for compliance with the requirements for its preparation and presentation, established by Instructions No. 191n, No. 33n and other (including departmental) regulatory legal acts. The check is:
- in assessing the fulfillment by the reporting entity of all the requirements for the procedure for its formation and presentation;
- in the reconciliation of the indicators of the submitted financial statements in accordance with the established control ratios.
In case of violations of the procedure for compiling and submitting reports, the auditing body (institution) has the right to refuse to accept them, and, accordingly, the reports will be considered not accepted. Before conducting an audit, the body (institution) that receives it is obliged, at the request of the subject of reporting, to put a mark on it with the date of submission. The date of submission is the date of sending the reporting via telecommunication channels or the date of the actual transfer of reporting by ownership. In the case of reporting through communication channels, notification of acceptance of reporting should be sent to the reporting entity in the form of an electronic document. Based on the results of the audit, subject to the presence of a positive conclusion, a mark is put on the reporting on the date of its adoption. Between the date of reporting and the date of its adoption, a certain interval of time is implied. The need for the presence of employees of the "delivering" party should be additionally specified by the user of the reporting in the manner prescribed by departmental regulatory legal acts. In any case, the procedure for notifying the reporting entity about the results of the audit and the date of its acceptance is determined by the reporting user.
When receiving budget reporting via telecommunication channels, the user of budget reporting is obliged to notify the subject of budget reporting of its receipt in electronic form. The procedure for notifying the subject of budget reporting on the results of the desk audit budget reporting submitted by him, and the date of its adoption is set by the user of the budget reporting. The violations revealed during the audit of the reporting must be eliminated by the body (institution) that submitted it in the manner specified in clause 10 of Instruction No. 191n. At the same time, the changes made in comparison with the previous editions of the financial statements should be disclosed in the cover letter. Not later than the business day following the day when the discrepancy was discovered, the reporting user notifies the reporting entity that submitted the reporting, which in turn is obliged to take the necessary measures to bring it into line with the established requirements within the period established by the user of budget reporting.
Features of the formation of budget reporting for 2012
The formation of the Balance indicators (f.0503130) is carried out taking into account the conclusion of the budget accounting accounts as of the end of the financial year, as well as the reflection in the budget accounting of the results of the inventory carried out at the end of the year and operations to correct errors in budget accounting identified over the past year. The corresponding records of the institution may also be reflected after the end of the financial year (this is especially important for reflecting the results of the inventory and correcting the identified errors), but without fail for December 31 of the reporting year. To do this, if necessary, additional accounting registers for December of the reporting year are created. All discrepancies in the opening balance sheet (opening balance) of the reporting year compared to the closing balance sheet (closing balance) of the year preceding the reporting year (including discrepancies due to revaluation, due to errors, etc.) must be disclosed in the text part of the explanatory note, as well as in the appropriate forms included in the explanatory note. Such differences in the formation of reporting for 2012 may take place in connection with the transition of state institutions from January 1, 2012 exclusively to budget financing. When forming the Balance indicators, the balances established as of January 1 of the year following the reporting year are taken into account on the accounting accounts:
- in columns 3 and 7 - by the code of the type of activity "Budget activity" (the value "1" in the 18th digit of the account number of the Chart of Accounts of Budgetary Accounting);
- in columns 4 and 8 - by the code of the type of activity "Income-generating activity" (the value "2" in the 18th digit of the account number of the Chart of Accounts of Budgetary Accounting);
- in columns 5 and 9 - according to the code of the type of activity "Activities with funds at temporary disposal" (the value "3" in the 18th digit of the account number of the Chart of Accounts of Budgetary Accounting).
As part of funds from income-generating activities in the reporting of federal institutions, in particular, funds on the balance sheet account 220100000 "Cash of the institution" can be reflected - as incoming balances as of 01.01.2012 on personal accounts closed in 2012 public institutions from income-generating activities. Accounted for as part of the funds at the temporary disposal of the institution include funds that the institution is not entitled to dispose of, subject to return after the occurrence of certain conditions to their owner or transfer to the destination in the prescribed manner. Such funds cannot be used by institutions for their own needs, and therefore they are not taken into account when forming the cost estimate.
In line 010 “Fixed assets (balance sheet value, account 10100000), total”, the Balance sheet indicators are given at their book value, that is, without reducing the book value of fixed assets by the amount of depreciation accrued on them. In fact, the specified line of the Balance shows the balance of the balance account 010100000 "Fixed Assets". Please note that objects are not movable property are accepted for accounting as part of fixed assets on the balance sheet account 010100000 "Fixed assets" only after state registration the rights of an institution or other entity to real estate and transactions with it in the Unified State Register of rights to real estate and transactions with it. Prior to this, the cost of the relevant object must be reflected in the receiving party according to off-balance account 01 (line 010 of the Certificate of availability of property and liabilities on off-balance accounts). The date of state registration of rights to real estate and transactions with it is the day of making the relevant entries in the Unified State Register of Rights.
Line 070 “Non-produced assets (book value, account 010300000)” of the Balance reflects the value of non-produced assets accounted for as of January 1 of the corresponding year on balance sheet account 010300000 “Non-produced assets”. In accordance with clause 70 of Instruction No. 157n, non-produced assets include objects non-financial assets, which are not products of production, the ownership of which must be established and legally fixed (land, subsoil, etc.), used in the course of the institution's activities. In turn, the reflection in the accounting of the institution of transactions related to obtaining (granting) the rights to use objects of non-produced assets is not carried out on the balance sheet accounts of accounting for non-produced assets.
Such operations are subject to reflection on the off-balance account 01 “Property received for use”. At the same time, payments made by the institution for the right granted to them to use the object of non-produced assets are included in the expenses attributable to the financial result of the current financial year. In particular, on the off-balance account 01 the cost of land plots used by institutions on the right of permanent (unlimited) use (including those located under real estate). They should be taken into account in 2011-2012. in accordance with the requirements brought in the letter of the Ministry of Finance of Russia dated October 21, 2011 No. 02-06-07 / 4680. Since 2011, land plots used by institutions on the right of permanent (unlimited) use (including those located under real estate objects) are subject to on the basis of a document (certificate) confirming the right to use land plot, reflection by their cadastral value on off-balance account 01 "Property received for use" of the Unified Chart of Accounts.
Line 080 “Inventories (account 010500000)” of the Balance reflects the value of inventories accounted for as of January 1 of the corresponding year. In fact, for the indicated line of the Balance sheet, the balance on the balance sheet account 010500000 "Inventory" is given. It should be borne in mind that the inventories received as part of centralized supply and (or) intradepartmental transfer, for which there is no notice (f.0504805) of the transferring party, should initially be reflected on the off-balance account 22 “Material assets received through centralized supply” (line 222 "Information on the availability of property and liabilities on an off-balance account"). Before receiving the notice and other documents attached to it, the use of material reserves is allowed subject to the permission of the authorized executive body and (or) the main manager of budget funds. Line 177 "Cashier (account 020134000)" of the Balance reflects the balance of cash in the cash desk of the institution as of January 1 of the corresponding year. The basis for the formation of the indicator is the balance of the balance account 020134000 "Cashier".
The rest is possible within the budget. In particular, in accordance with paragraph 16 of the order of the Ministry of Finance of Russia dated 06.06.2008 No. 56n “On approval of the procedure for completing operations for the execution of the federal budget in the current financial year”, cash balances are allowed for the activities of recipients of federal budget funds on non-working and public holidays in the Russian Federation. Federation in January 2013 within the limits established by them in accordance with the requirements of the Regulations Central Bank of the Russian Federation dated October 12, 2011 No. 373-P “On the procedure for maintaining cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation” of the maximum allowable amount of cash that can be kept at the cash desk. At the federal level, balances on accounts 020421000 "Bonds", 020422000 "Promissory notes" in the Balance Sheet can only be reflected under Chapter 092 "Ministry of Finance of the Russian Federation".
According to the accepted rules, the accounting of securities (bonds, bills) that are debt obligations of the Russian Federation must be transferred to an administrator authorized to conduct transactions with securities Russian Federation. In turn, balances on accounts 020431000 "Shares", 020432000 "Authorized fund of state (municipal) enterprises" are allowed with federal agency management state property(Rosimuschestvo), which is an authorized federal executive body exercising the functions of managing federal property, as well as other federal executive bodies, when these powers are exercised by them in accordance with the resolution (order) of the Government of the Russian Federation on the maintenance cadastral registration in the relevant industry. Line 230 “Calculations on income (account 020500000)” of the Balance reflects the amounts of receivables for the following settlements with customers, buyers and other debtors:
- the amounts of budget revenues administered in accordance with the established procedure by the main manager (manager, recipient) of the budget (information regarding these calculations is reflected in columns 3 and 7 of the Balance Sheet);
- sales revenue finished products(works, services), as well as other income in the framework of income-generating activities (information regarding these calculations is reflected in columns 4 and 8 of the Balance Sheet only if the relevant budgetary institutions were transferred to new conditions of financial support from July 1, 2012) ;
- income from the sale of finished products, the performance of work and the provision of services within the framework of the main budgetary activities of the institution (information regarding these calculations is reflected in columns 3 and 7 of the Balance).
The indicators in line 230 of the Balance are determined based on the balance of the balance sheet account 020500000 “Calculations on income”. When forming the indicator on line 230 “Calculations on income (account 020500000)”, it must be taken into account that the balances on balance accounts 020510000 “Calculations on tax revenue” and 020540000 “Calculations on the amounts of forced withdrawal” are allowed only for budgetary activities (columns 3 and 7 of the Report). If there is a credit balance on account 020500000, the corresponding data is given in line 230 of the Balance with a negative value. Credit balances are also possible within the framework of the budgetary activities of an institution - when accruing returns of administered budget revenues.
Line 260 “Settlements on advances paid (account 020600000)” of the Balance reflects the amounts of receivables reflected in the prescribed manner as of January 1 of the corresponding year on balance account 020600000 “Settlements on advances issued”. Information about the existing accounts receivable and accounts payable are given in the Balance sheet in a generalized form without disclosing them for the corresponding accounts of analytical accounting. Often, according to the financial authorities and treasury authorities, the balances in lines 260 “Settlements on advanced payments (account 020600000)” and 310 “Settlements with accountable persons (account 020800000)” are possible only under contracts that are not completed and roll over to the next year, if their execution envisaged in the next financial year.
With regard to settlements with accountable persons, only balances on business trips that roll over to the next calendar year are possible. It seems that in this case we can talk not about the possibility, but about the validity of the accrued amounts. After all, if the accountable person does not report within the established time limits for the amounts received by him under the report, they can be recorded on account 020800000 “Settlements with accountable persons” until they are repaid by the debtor and (or) deductions are made on the basis of a written order of the head of the organization, the written consent of the debtor himself and (or) executed in the prescribed manner executive document. However, in any case, the explanatory note (Section 4 "Analysis of financial reporting indicators of the subject of budget reporting" of the text part of the Explanatory Note (f. 0503160) to the annual budget reporting discloses the legal grounds and causes of receivables, the reasons for their increase compared to the data of the previous reporting period, as well as measures taken to reduce it.
Allowed in established by law Russian Federation in cases to provide for the issuance of advance payments for the ongoing stages of research and development work that are carried over to subsequent years, as well as for work on the manufacture of products (performance of work), if the duration of the technological cycle for their manufacture (performance) is more than one year. At the same time, advances are issued within the adjusted limits of budget obligations for the corresponding financial year. Line 310 “Settlements with accountable persons (account 020800000)” of the Balance reflects the amount of accounts receivable on settlements with accountable persons as of January 1 of the corresponding year.
The indicators for the specified line of the Balance are formed based on the balance of the balance account 020800000 "Settlements with accountable persons". Justified is only the debt of accountable persons for the cost of paying business trips, the period of which falls on the end of one year and the beginning of the next year. The amounts of such debt can be fully reflected in line 310 of the Balance. In all other cases accountable persons must report for the amount of cash received under the report before the end of the relevant financial year. Not returned on time accountable amounts can be reflected in the balance sheet account 020982000 “Settlements for shortages of other financial assets” with their reflection in the debit of account 020982560 and the credit of the corresponding accounts of analytical accounting of account 020800000 “Settlements with accountable persons”. In this case, the corresponding amounts at the reporting date will already have to be reflected in line 320 of the Balance. In the event that the advance report on the cash funds spent received under the report is issued on a large amount than the amount of debt that was due to the relevant person (the so-called advance report with overspending), a credit balance may appear in the accounting on the corresponding accounts of the analytical accounting of account 020800000. If the specified amount as of January 1 of the corresponding year cannot be balanced against other amounts debts of accountable persons, the indicator in line 310 should be reflected with a minus sign.
If the employee reports on the advance report on the production of the relevant expenses (payment of travel expenses, purchase material assets etc.) without initial receipt any cash funds for the relevant purposes under the report, the amount of debt is recommended to be reflected on the balance sheet account 030200000 “Settlements on assumed obligations” and on line 490 of the Balance. In this case, the person cannot be recognized as accountable, since no cash was issued to him under the report. On line 534 "Intradepartmental settlements (account 030404000)" of the Balance, the balance of balance account 030404000 "Intradepartmental settlements" recorded as of January 1 of the corresponding year is reflected. If the balance of the specified account is in debit, the corresponding indicator is given with a minus sign. The corresponding data on line 534 should be given after the final entries, during which the account 030404000 with the recipient of budget funds may not be closed. In particular, at the institution level, this account is not closed for the amount of pending settlements. The formation of the balance is possible at the level of the manager (chief manager) of the budget funds, as well as at the customer of the centrally supplied property in case of discrepancy between the reporting data and the data of subordinate recipients (managers).
On the given level the corresponding amounts are debited from account 030404000 for the amounts reflected in the reporting of subordinate recipients (managers). The purpose of the Certificate (f.0503125) is to consolidate interrelated indicators in the reporting of all participants in the budget process - managers, main managers, as well as bodies organizing the execution of budgets, and at the final stage - the body organizing cash execution of budgets (at the level of the federal budget - the Federal treasury). The certificate is drawn up separately for each account to be excluded, separately for budgetary and income-generating activities. Before submitting the certificate, it is necessary to conduct a reconciliation with the counterparty with which the relevant settlements (transactions) were carried out.
For the purposes of consolidation, the entire list of transactions, the turnover of which is subject to exclusion, must be clearly divided into cash (accompanied by cash flow) and non-cash (no cash flow). At the same time, for the purposes of generating the Certificate (f. 0503125), cash settlements are understood to be settlements on operations with funds reflected in correspondence with the corresponding accounts of analytical accounting of accounts 120121000, 120122000, 120123000, 120127000, 121002000, 120200000, 0003. it is determined which transactions should be excluded from which reporting forms. Not only turnovers on the corresponding balance accounts (030404000 “Intradepartmental settlements”, etc.) are subject to exclusion when forming the Balance indicators, but also turnovers according to the KOSGU codes of the corresponding accounts when forming the indicators of the corresponding reporting forms.
There are several levels of consolidation of the relevant budget reporting data. At the first level of consolidation, the operations of the recipient of budget funds from his separate divisions entitled self-management budgetary accounting, formation and reporting. In this case, the mutual settlements of the parent organization and separate subdivisions, reflected in account 230404000 “Intradepartmental settlements”, are subject to exclusion (provided that the transition to the order of financial support only through budget financing was carried out during 2012).
This refers to the transfer of funds for the payment of VAT by the parent organization for all operations (including those carried out by separate divisions), as well as mutual transfers of funds for making payments on other taxes and fees. At the same time, transfers of funds reflected under the KOSGU codes 510 “Receipts to budget accounts” and 610 “Withdrawals from budget accounts” should also be mutually excluded. At the level of the main managers (managers) of budget funds, the amounts of intradepartmental settlements reflected on the balance sheet account 130404000 "Intradepartmental settlements" are subject to mutual exclusion, including:
- operations for the centralized supply of institutions with non-financial assets;
- operations on any intra-departmental movement of non-financial assets and (or) liabilities (including on the relocated personnel, etc.);
- operations for intra-agency movement of funds within the framework of income-generating activities (including cases of centralization extrabudgetary funds and their redistribution).
- amounts of financing to bank accounts of institutions in rubles and (or) foreign currency.
Additionally, as part of the annual budget reporting, the main administrators submit summary certificates (f.0503125) on accounts 130406000, 230406000 "Settlements with other creditors" in part accounting operations on changing the type of subordinate state institutions during 2012. At the same time, columns 2, 3, 4 of the consolidated Certificate (f.0503125) for accounts 130406000, 230406000, 730406000 "Settlements with other creditors" are not filled out. The indicators of the indicated summary references must be verified with the indicators of the references for consolidated settlements (f.0503725) for accounts 230406000, 430406000, 530406000, 730406 000, formed and presented as part of the consolidated financial statements of the relevant state budgetary and autonomous institutions. When institutions form indicators of the Reference on account 030406000, column 1 indicates the name of the recipient of budgetary funds after changing its type. Columns 2, 3, 4 are not filled. Column 5 indicates the number of the corresponding account 030406000 “Settlements with other creditors”, which reflects settlements with the counterparty, containing the account number with the value “zero” in the first 17 digits. At the level of the financial body (the body organizing the execution of the budget), transactions between different main managers and (or) subordinate to different main managers and recipients of budget funds within the same budget level for gratuitous receipt (transfer) of financial, non-financial assets and liabilities are subject to exclusion.
In this case, turnovers on accounts 1 (2.7) 40120241 “Expenses on gratuitous transfers to state and municipal organizations”, 1 (2.7) 040110180 “Other income”, as well as turnovers according to the KOSGU codes of corresponding accounts, are subject to exclusion. The exclusion of data is made from such reporting forms as “Reference on the conclusion of budget accounting accounts of the reporting financial year” (f.0503110), “Report on financial performance” (f.0503121) and a consolidated explanatory note. Indicators of the Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503127) must be formed in accordance with paragraphs. 52-59 Instructions No. 191n. At the same time, transactions with funds in transit are subject to reflection in column 6 of section 1 “Budget revenues” and section 3 “Sources of financing the budget deficit” of the Report, and column 7 for these sections reflects only non-cash transactions.
In order to ensure the reliability of the Report, the chief administrators have the right to organize a reconciliation of the reporting indicators of subordinate recipients of budgetary funds with the data of the territorial bodies of the Federal Treasury (financial bodies). The report on the execution of estimates of income and expenses for income-generating activities of the chief manager, manager, recipient of budgetary funds (f.0503137) is formed by state, budgetary and autonomous institutions and submitted by them to the chief administrators of budget funds. At the federal level, the form is submitted in terms of transactions for transferring to the budget revenue, or to the corresponding personal accounts in 2012, unused balances of funds received by the above institutions from income-generating activities as of 01.01.2012. In addition, in terms of these operations, state, budgetary and autonomous federal agencies form and submit to the chief administrators of federal budget funds budget reporting in the following forms:
- Balance (f. 0503130);
- Certificate on the conclusion of accounts of budgetary accounting of the reporting financial year (f. 0503110);
- Report on financial performance (f. 0503121);
- Information about the balances of funds on the accounts of the recipient of budgetary funds (f. 0503178).
The indicators of the forms included in the explanatory note have undergone some changes.
Features of the formation of financial statements of budgetary and autonomous institutions for 2012
According to the changes made to Instruction No. 33n, the Balance form (f.0503730) is supplemented with the following data:
- line 337 - this line reflects the change in the book value of a particularly valuable movable, real estate institution equal to the size depreciation charges such property at the beginning of the reporting period (column 4) and at the end of the reporting period (column 8); the indicator is reflected with a plus sign;
- line 338 - this line reflects the value net worth especially valuable movable, immovable property of the institution, which is determined by summing up the data on lines 336 (as before, it reflects the credit balance on account 021006000 “Settlements with the founder”) and 337;
- line 623.1, which reflects the amount of depreciation deductions for especially valuable movable, immovable property of the institution at the beginning of the reporting period (column 4) and at the end of the reporting period (column 8). The indicator is displayed with a plus sign.
The above data is necessary to link the accounts of the founder and subordinate budgetary (autonomous) institutions. The indicators of the “Report on the implementation by the institution of the plan of its financial and economic activity” (f.0503737) in terms of receiving subsidies from the relevant budget must correspond to the costs of the authorized bodies for the implementation of the functions and powers of the manager. The corresponding reconciliation will be monitored by the founder. Certificates on consolidated settlements (f.0503725) are compiled and submitted under account 030406000 “Settlements with other creditors” separately by type of financial security (codes 2, 4, 5, 6, 7) in terms of accounting operations of state (municipal) institutions to change their type during the financial year. In this case, the balances on the relevant accounting accounts had to be transferred to the balance of the "new" institution in the manner that was stipulated in the letter of the Ministry of Finance of Russia dated December 22, 2011 No. 02-06-07 / 5236.
This letter brought Guidelines on reflection in the accounting of state (municipal) institutions, as well as state authorities (state bodies), local governments, management bodies of state extra-budgetary funds accounting records on transformation during the financial year in accordance with the provisions of the Federal Law of May 8, 2010 No. 83-FZ “On Amendments to Certain legislative acts Russian Federation in connection with the improvement legal status state (municipal) institutions” of a state (municipal) institution by changing its type. The financial result reflected in columns 4 (5) in line 300 of the “Report on the financial performance of the institution” (f.0503721) for 2012 must correspond to the financial result reflected in the Balance (f.050373) (the sum of the differences in the indicators of columns 7 and 3 (8 and 4) in lines 623, 624, 625, respectively), reduced by the amount generated for reporting period balance on the relevant accounts of analytical accounting of account 030406000 “Settlements with other creditors”, reflected in the Certificate (f.0503710). When generating the data “Information on the movement of non-financial assets of an institution” (f.0503768), the disposal of non-financial assets when an asset is transferred from one type of financial security to another (entry on the debit of account 030406000 and the credit of the corresponding accounts of analytical accounting of account 010004000 “Non-financial assets”) is subject to reflection in column 6 "Disposal (decrease)".
Interrelation of indicators of reporting data on real estate and especially valuable movable property
Indicators on account 120433000 "Participation in state (municipal) institutions" may be with the founders who have subordinate budgetary and autonomous state (municipal) institutions. This account reflects the value of real estate and especially valuable movable property, which were allocated in accordance with the established procedure to subordinate budgetary (autonomous) institutions, as well as the value of property acquired by these institutions at the expense of funds allocated by the founders. The cost of such property of subordinate institutions is reflected in line 212 “Shares and other forms of participation in capital (account 020430000)” of the Balance Sheet (form 0503120) of the founders.
In order to draw up the annual budget reporting by the founder for 2012 in the amount of the value of real estate and especially valuable movable property, taking into account the accrued depreciation, the founders had to take into account the value of real estate and (or) especially valuable movable property, which were endowed with subordinate budgetary and autonomous institutions. If the corresponding amounts on the specified account were reflected in 2011, it was necessary, in accordance with the letter of the Ministry of Finance of Russia dated September 18, 2012 No. 02-06-07/3798, to clarify the data on the balance sheet account 120433000 for changes in the value of such vested in subordinate budgetary and autonomous institutions. It should be noted that according to the provisions of Art. 120 of the Civil Code of the Russian Federation, real and especially valuable movable property, in respect of which the institution does not have the right to independently dispose, includes:
- real estate and especially valuable movable property assigned to the state (municipal) autonomous institution by the owner of this property or acquired by an autonomous institution at the expense of funds allocated by such an owner. These objects, in accordance with Instruction No. 157n, are reflected in the accounting of the institution on the corresponding accounts of the analytical accounting of accounts 410110000 "Fixed assets - real estate of the institution", 410120000 "Fixed assets - especially valuable movable property of the institution", 410220000 " Intangible assets- especially valuable movable property of an institution”, 410520000 “Material reserves - especially valuable movable property of an institution”; in terms of property acquired at the expense of funds from income-generating activities before changing its type and assigned to an autonomous institution - on the relevant accounts of the analytical accounting of accounts 210120000 “Fixed assets - especially valuable movable property of an institution”, 210220000 “Intangible assets - especially valuable movable property institutions”, 210520000 “Inventory - especially valuable movable property of an institution”;
- especially valuable movable property assigned to a state (municipal) budgetary institution by the owner of this property or acquired by a budgetary institution at the expense of property allocated by the owner budget institution funds - the specified objects of property in accordance with Instruction No. 157n are reflected in the corresponding accounts of analytical accounting of accounts 410120000, 410220000, 410520000; in terms of property acquired at the expense of funds from income-generating activities before changing its type and assigned to budgetary institutions - on accounts 210120000, 210220000, 210520000; as well as real estate, regardless of the source from which the real estate was acquired, - according to Instruction No. 157n, it is reflected in accounts 410110000, 210110000.
Indicators of the book value of especially valuable movable property assigned to a budgetary (autonomous) institution by the owner of this property or acquired by a budgetary (autonomous) institution at the expense of funds allocated by the owner of the property of the institution, and real estate, as well as immovable property and especially valuable movable property assigned to by an autonomous institution, the owner of this property or acquired by an autonomous institution at the expense of funds allocated from the budget of the founder, reflected in the statements of the chief administrator of budget funds on the relevant accounts of analytical accounting account 120433000, should be comparable with the indicators of this property in the balance sheet of the state (municipal) institution (f. 0503730), reflected in the credit of the corresponding accounts of analytical accounting of account 021006000.
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IN tax office required to submit a budget. There are many nuances that affect the very issue of its delivery and registration. All of them are reflected in special legal documents, it is necessary to follow all the rules.
Failure to comply with the requirements of legislative norms threatens with serious difficulties. Including fines and other administrative penalties.
Basic information
The procedure for the formation of budget reporting and the composition is determined by special regulatory documents.
The fundamental order is the order of the Ministry of Finance No. 191n dated December 28, 2010 “Instruction on the procedure for compiling and submitting annual / quarterly / monthly reports”.
When resolving various issues, it is worth focusing on this particular NAP. Another document that plays a significant role is the order of the Ministry of Finance No. 33n dated March 25, 2011.
The most important questions that need to be studied in advance in order to avoid various difficulties are the following:
- what is budget reporting?
- what is her role?
- the legislative framework.
What it is
The term "budget reporting" today should be understood as single system various data containing information about property, financial condition organizations.
Such an organization can be:
- state-financed organization;
- authority;
- other subject.
Complete list of all required documents included in the reporting of this type, is reflected in the Instructions for
The budget reporting itself can be various types- quarterly, other. The need to take a certain type is also established by law.
Also, reporting of the type in question (budgetary) is referred to as accounting. Therefore, it is worth considering the provisions of the legislation governing reporting of this type too.
What is her role?
Today, the state exercises close control over the entire economic activity enterprises of various kinds. That is why the need for a reporting procedure is legislatively fixed.
Thus, state control over the economic activity of enterprises is carried out. In addition, reporting of this type allows you to solve an extensive list of various kinds of other tasks.
First of all, these include the following:
In fact, budget reporting is accounting reporting, but for a specific list of institutions of the municipal, state persuasion.
In the presence of serious violations, there may be removal from office and a ban on certain activities for a long period of time.
The legislative framework
The main regulatory document regulating the procedure for preparing budget reports in 2020 is the Budget Code of the Russian Federation.
The most significant sections are the following:
| What legal relations are regulated by the RF BC | |
| The structure of the legislation itself is considered | |
| Displays a list of all legal documents that govern the reporting process | |
| The main rules of international law related to the preparation of such reporting | |
| How does the law, this code itself, spread over time | |
| List of basic terms and concepts used in this section of the legislation | |
| What are the budgetary powers of the Russian Federation | |
| , | Budgetary powers of subjects, municipalities |
| What are the structures of the budget system of the Russian Federation | |
| Legal form of various types of budgets | |
| What is meant by the term "fiscal year" | |
| What is the federal budget, as well as various extra-budgetary entities | |
| local character budget | |
| Budget classification of the Russian Federation | |
| What is included in the budget classification | |
| General provisions on various budget revenues are disclosed | |
| List of various federal budget revenues | |
| What is the income of the budgets of the constituent entities of the Russian Federation | |
| What is reflected in the “revenues” of reporting local budgets |
If possible, persons directly related to the procedure for the formation of the type of reporting under consideration should carefully consider all sections of this code.
In this way it will be possible to avoid the assumption common mistakes. If there is no proper experience in reporting, you should seek the advice of specialists.
A complete list of budget violations is reflected in the following articles of the Budget Code of the Russian Federation:
Features of documentation for budgetary organizations
The budget reporting itself is a set of documents established at the legislative level. In some cases, it may differ slightly from the standard.
The most significant issues related to the preparation of reports of this type are the following:
- basis for compiling forms;
- the order of compilation;
- the procedure for conducting an external audit;
- analysis procedure;
- ratio control.
Basis for compiling forms
Today, there are several reasons for compiling budget reporting forms. This primarily concerns the following data:
- statistical reporting;
- accounting data;
- operational method of accounting indicators.
At the same time, reporting must be compiled on the basis of real data. Reflection of false, unverified information is not allowed.
If there are errors in the reporting, a fine will be imposed in accordance with applicable law.
Compilation procedure
The legislation clearly establishes the procedure for the formation of the type of reporting under consideration. First of all, it is necessary to determine precisely with its composition.
Budget reporting must include the following main documents:
Budget reporting includes, in accordance with, a special explanatory note. It is required to indicate all kinds of additional data without fail.
They can affect the amount of various cash balances in all accounts of a particular institution.
Upon request, an extract from the Federal Treasury may be submitted in order to confirm the status of the personal account.
The reporting itself can be presented as electronic form, and in paper. In electronic format, it is transmitted on special media or via telecommunications channels.
Electronic reporting form set
At the same time, the current legislation does not oblige institutions to submit quarterly reports to the tax authorities. It is important to remember about the constant updating of legislative norms.
The procedure for conducting an external audit
The activities of various state institutions are necessarily checked by the control and accounting board of the region where its activities are carried out.
There are federal legislative norms. According to them, verification is required.
Also, regional authorities have the right to form their own legislative norms regarding this procedure. It is important to remember that they cannot and should not violate federal law.
Analysis procedure
The procedure for analyzing budget reporting has many features and is very voluminous in itself. That is why they are used special means automation of this procedure.
On the this moment the most popular application for this is the 1C program: Report 8PROF.
Control ratios
It is important that all documentation presented in the reporting has an appropriate ratio. Control ratios are specified in the special provisions of the federal treasury.
KEMEROVSK REGION
FINANCIAL DEPARTMENT FOR PROKOPIEVSKY DISTRICT
ORDER
Prokopyevsk |
| 12/01/2010 |
On the procedure for compiling and submitting budget reports
In accordance with paragraph 2 of Article 154 of the Budget Code of the Russian Federation dated 01.01.2001, paragraph 2.6 of the Regulations on the financial management of the Prokopevsky district, approved by order of the State Financial Institution of the Kemerovo Region dated 01.01.2001 No. 66, the current regulatory legal acts of the Ministry of Finance of the Russian Federation, in in order to establish a unified procedure for the preparation and presentation of budget reporting
I ORDER:
1. Approve the "Procedure for compiling and submitting budget reporting on the execution of the budget of the Prokopyevsk municipal district by the main administrators, administrators, recipients of the district budget, chief administrators, administrators of the district budget revenues, chief administrators, administrators of the district budget deficit" (Appendix).
2. Approve the "Procedure for compiling and submitting budget reporting on the execution of the budgets of rural settlements that are part of the municipal formation "Prokopyevskiy Municipal District"" (Appendix).
3. Approve the "Procedure for the formation of a report on the execution of the budget of the Prokopyevsk municipal district and a report on the execution of the consolidated budget of the municipal formation "Prokopyevsk municipal district"" (Appendix).
2. To the head of the accounting and reporting department () bring this order to the attention of the chief administrators, administrators of budget revenues, chief administrators, administrators, recipients of district budget funds, chief administrators, administrators of budget deficit financing sources, administrations rural settlements.
3. This order comes into force from the moment of signing and extends its effect to relations that arose from 01/01/2010.
4. I reserve control over the execution of this order.
Boss financial management
Appendix
in Prokopevsky district
from 01.01.2001
The procedure for compiling and submitting fiscal reporting on the execution of the budget of the Prokopyevsky municipal district by the main managers, managers, recipients of the district budget, the main administrators, administrators of the regional budget revenues, the main administrators, the administrators of the sources of funding for the regional budget deficit
I. General provisions
1.1. Present Order establishes General requirements to the preparation of budget reporting by the main managers, managers and recipients of budget funds of the Prokopevsky municipal district, chief administrators, administrators of district budget revenues, chief administrators, administrators of sources of financing the district budget deficit (hereinafter referred to as Budget Reporting Subjects).
1.2. Subjects of budget reporting that draw up and execute the relevant budgets draw up and submit annual, quarterly and monthly reports on budget execution (hereinafter referred to as budget reporting) in the forms provided for by the “Instruction on the procedure for compiling and submitting annual, quarterly, monthly reports on budget execution of the budget system of the Russian Federation”, approved by order of the Ministry of Finance of the Russian Federation n (as amended by the Order of the Ministry of Finance of the Russian Federation of 01.01.2001 N 115n) (hereinafter referred to as the Instruction) and additional forms developed and approved by orders of the main financial department Kemerovo region(hereinafter - HFC).
1.3. Budget reporting indicators are formed on the basis of budget data reflected in budget accounting registers in accordance with the adopted accounting policy.
1.4. The set of accounting methods adopted by the Subjects of budget reporting constitutes their accounting policy. The accounting policy is formed by the Subjects of budget reporting independently, guided by the legislation of the Russian Federation on accounting and industry specifics.
1.5. Budget reporting is prepared:
based on the data of the General Ledger and other budget accounting registers established by the legislation of the Russian Federation with obligatory reconciliation of turnovers and balances in analytical accounting registers with turnovers and balances in registers synthetic accounting;
on the basis of indicators of budget reporting forms submitted by recipients, managers and main managers of budget funds, summarized by summing up indicators of the same name in the relevant lines and columns, with the exclusion, in accordance with the procedure established by the Instruction, of interrelated indicators for consolidated positions of budget reporting forms.
An inventory of assets and liabilities should be carried out before the preparation of annual budget reports.
1.6. Budget reporting is compiled for the following dates: monthly - on the 1st day of the month following the reporting one; quarterly - as of April 1, July 1 and October 1 of the current year; annual - on January 1 of the year following the reporting one.
Reporting is prepared in rubles, accurate to the second decimal place after the decimal point.
The indicators given in the reporting must correspond to the control ratios for each form of the report, provided for by the Instruction.
1.7.
The reporting year is a calendar year - from January 1 to December 31
inclusive.
The first reporting year for newly created Subjects of Budget Reporting is the period from the date of their registration in accordance with the procedure established by the legislation of the Russian Federation to December 31 of the year of their creation.
1.8. Budget reporting is signed by the head and chief accountant.
The persons who signed the reports are responsible for their accuracy, completeness and timeliness of submission.
1.9. In the event that the recipient of budget funds, the administrator of budget revenues, transfers the authority to maintain budget accounting to another municipal institution (hereinafter referred to as centralized accounting), budget reporting is compiled and submitted in the manner prescribed by the Instruction, this Procedure and the agreement on the transfer of authority to maintain budget accounting. Budget reporting compiled by the centralized accounting department is signed by the head of the recipient of budget funds, the administrator of budget revenues who delegated the authority to keep records, the head and chief accountant (or an authorized specialist) of the centralized accounting department that maintains budget accounting.
1.10. Subjects of budget reporting responsible for the formation of consolidated and (or) consolidated reports are required to submit it to the financial department for the Prokopyevskiy district (hereinafter referred to as the financial department) within the time frame stipulated by the schedule for submitting budget reporting, approved by separate orders of the financial department for the corresponding financial year.
1.11. Budget reporting is submitted electronically in software package"GRAD" or "SKIF" and (or) on paper. Budget reporting in electronic form can be submitted by transmitting it via telecommunication channels or in person (through a representative) on an electronic medium.
When budget reporting is transmitted via telecommunication channels, the day of its submission is the date of its dispatch.
On paper, budget reporting is presented in a bound and numbered form with a table of contents and a cover letter.
Reporting data in electronic form should be identical to the indicators of budget reporting on paper.
1.12. In the reporting on paper, there should not be erasures and corrections using corrective means. Erroneous entries are corrected by crossing out the incorrect amounts with a thin line, over which the correct amounts are inscribed and certified by the signature of the chief accountant (authorized person).
The report contains all the indicators provided for in it. In the absence of data on individual indicators of a numerical value, the corresponding line of the report is filled with a dash.
If according to budget accounting the indicator has a negative value, then in the budget reporting, in the cases provided for by the Instruction, this indicator is reflected in a negative value with a minus sign.
1.13. In order to eliminate discrepancies between indicators of reporting data on cash receipts and cash outflows with similar data recorded by Department No. 1 for the city of Prokopievsk of the UFC in the Kemerovo region (hereinafter referred to as the UFC), the Subject of budget reporting needs to conduct a preliminary reconciliation of the reporting data with the data recorded by the UFC . Discrepancies between the indicators of budget reporting on cash receipts and cash withdrawals from the data of the Financial Accounting Department are allowed only for the amounts of non-cash transactions and (or) for the amounts of cash in transit.
1.14. The reliability of the preparation and observance of the procedure for submitting budget reporting is ensured by the head of the Budget Reporting Subject.
The volume and procedure, including the deadlines for submitting budget reports of subordinate budgetary institutions (including additional information necessary for the preparation of consolidated budget reporting) establishes the Subject of budget reporting responsible for the formation of consolidated and (or) consolidated budget reporting.
1.15. Additional forms of budget reporting for their submission as part of monthly, quarterly, annual budget reporting, as well as the procedure for their preparation and submission can be established:
the main manager of the funds of the district budget - for the managers subordinate to him, the recipients of the funds of the district budget;
the chief administrator of budget revenues - for administrators of district budget revenues subordinate to him;
financial management - for the chief administrators, managers and recipients of the district budget funds, chief administrators, administrators of district budget revenues, chief administrators, administrators of sources of financing the district budget deficit.
1.16. Recipients, managers of budget funds submit budget reports to their superior chief manager, manager of budget funds within the time limits set by them.
Budget revenue administrators submit budget reports to their superior chief budget revenue administrator within the deadlines set by him.
1.17. Budget reporting entities responsible for the formation of consolidated and (or) consolidated budget reporting are required to check the budget reporting provided to them for compliance with the requirements for its preparation and presentation established by the Instruction, this Procedure and the regulations of the budget reporting entities themselves, by reconciling the indicators of the submitted reporting according to the established control ratios.
I. The composition of the budget reporting submitted by the chief administrators of the district budget funds, the chief administrators of the district budget revenues, the chief administrators of the deficit financing sources
district budget to the financial department for
Prokopevsky district
2.1. The composition of the budget reporting submitted by the Budget Reporting Subjects responsible for the formation of consolidated and (or) consolidated reporting to the financial department includes the following forms of reports:
- Certificate of the amounts of consolidated revenues to be credited to the budget account (f. 0503184); Certificate on the conclusion of accounts of budgetary accounting of the reporting financial year (f. 0503110); Report on the use of interbudgetary transfers from the federal budget by the constituent entities of the Russian Federation, municipalities and the territorial state non-budgetary fund (form 0503324); Information on receivables and payables for expenses (for budgetary and income-generating activities separately) (Appendix to the order of the State Financial Institution dated 01.01.2001 No. 26). Consolidated indicators to the form 0503 Appendix to the letter of the State Pharmacopoeia of Ukraine dated 01.01.2001. No. 09-20(21)/17). Information on revenues (for budgetary and income-generating activities separately) Appendix to the letter of the State Financial Institution dated 01.01.2001. No. 09-20(21)/17.
2.2. Monthly budget reporting is presented as part of:
- Reference table to the report on the execution of the consolidated budget of the constituent entity of the Russian Federation (f. 0503387); Explanatory note (f. 0503160). Additional forms of budget reporting: Consolidated register of liabilities taken into account. The report of the chief administrator of budget revenues from the provision of an interbudgetary transfer on the expenses incurred by him, the source of financial support for which is an interbudgetary transfer, having special purpose(Appendix to the Order of the Financial Department dated 01.01.2001). Information on receivables and payables for expenses (for budgetary activities) (Appendix to the order dated 01.01.2001 No. 26 SFU).
2.3. Quarterly budget reporting is presented as part of:
ü Help on consolidated settlements (f. 0503125) (for cash settlements);
ü Certificate of the amounts of consolidated revenues to be credited to the budget account (f. 0503184);
ü Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503127);
ü Report on the execution of estimates of income and expenses for income-generating activities of the main manager, manager, recipient of budgetary funds (f. 0503137);
ü Report on the accepted budgetary obligations (f. 0503128). This report is submitted for half a year and 9 months;
ü Report on accepted expenditure commitments for income-generating activities (f. 0503138). This report is submitted for half a year and 9 months;
ü Report on the use of interbudgetary transfers from the federal budget by the constituent entities of the Russian Federation, municipalities and the territorial state non-budgetary fund (form 0503324).
ü Additional forms of budget reporting:
o Information on receivables and payables for expenses (for budgetary and income-generating activities separately) (Appendix to Order No. 26 of the SFU dated 01.01.2001).
o Explanatory note (f. 0503160) consisting of:
§ Text part;
§ Information on the execution of the budget (f. 0503164) (submitted on time of the monthly report);
§ Information on the use of information and communication technologies (f. 0503177) (submitted within the deadline of the monthly report);
§ Information on cash execution of estimates of income and expenses for income-generating activities (f. 0503182).
2.4. Annual budget reporting is presented as part of:
Ø Balance sheet of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503130);
Ø Help on consolidated settlements (f. 0503125);
Ø Certificate of the amounts of consolidated revenues to be credited to the budget account (f. 0503184);
Ø Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503127);
Ø Report on the execution of estimates of income and expenses for income-generating activities of the main manager, manager, recipient of budgetary funds (f. 0503137);
Ø Report on financial performance (f. 0503121);
Ø Report on accepted budgetary obligations (f. 0503128);
Ø Report on accepted expenditure commitments for income-generating activities (f. 0503138);
Ø Report on the use of interbudgetary transfers from the federal budget by the constituent entities of the Russian Federation, municipalities and the territorial state non-budgetary fund (form 0503324);
Ø Separation (liquidation) balance sheet of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503230);
Ø Explanatory note (f. 0503160).
Ø Additional forms of budget reporting:
o Report of the chief administrator of budget revenues from the provision of an interbudgetary transfer on the expenses incurred by him, the source of financial support for which is an interbudgetary transfer that has a special purpose (Appendix to the order of the financial management of 01.01.2001).
o Information on receivables and payables for expenses (for budgetary and income-generating activities separately) (Appendix to the State Financial Institution Order No. 26 dated 01.01.2001).
o Consolidated indicators to the form 0503 Appendix to the letter of the State Pharmacopoeia of Ukraine dated 01.01.2001. No. 09-20(21)/17.
o Information on income (for budgetary and income-generating activities separately) (Appendix to the letter of the State Financial Institution dated 01.01.2001 No. 09-20(21)/17).
III. The procedure for compiling budget reporting forms by the chief administrators of the district budget funds, the chief administrators of the district budget revenues, the chief administrators of the sources of financing the district budget deficit
3.1. The balance sheet of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (hereinafter - Balance (f. 0503130)) is formed as of January 1 of the year following the reporting one, based on the balance balances of the corresponding accounts of budgetary accounting in compliance with all control ratios.
The formation of all lines and the column of the Balance (f. 0503130) is carried out in accordance with the requirements established by the Instruction.
3.2. A certificate of the presence of property and liabilities on off-balance accounts is formed on the basis of indicators for accounting for property and liabilities reflected on off-balance accounts, taking into account the following features:
account 03 "Forms of strict reporting, total" grouped by lines:
line 031 - sanatorium and resort vouchers;
line 032 - work books;
line 033 - sick leave;
line 034 - generic certificates;
line 035 - other forms of strict reporting;
The certificate of the presence of property and liabilities on off-balance accounts as part of the consolidated Balance Sheet (f. 0503130) is formed by summing up the indicators of the same name in the lines and columns of the report.
3.3. Certificate on the conclusion of budget accounting accounts of the reporting financial year (f. 0503110) (hereinafter referred to as the Certificate (f. 0503110)) is formed by the Subject of budget reporting and reflects the turnover on budget accounting accounts to be closed at the end of the reporting financial year in the context of budgetary and income-generating activities .
The formation of all lines and columns of the Reference (f. 0503110) is carried out in accordance with the requirements established by the Instruction.
3.4. Reference on consolidated settlements (f. 0503125) (hereinafter referred to as the Reference (f. 0503125)) is formed by the recipient of budget funds, the administrator of budget revenues to determine interrelated indicators to be excluded when the Subject of budget reporting forms consolidated forms of budget reporting.
3.5. The certificate (f. 0503125) is submitted on the following reporting dates: monthly - on accounts (660) in terms of received and returned interbudgetary transfers, (660) in terms of transferred and returned interbudgetary transfers, in terms of settlements on transfers to other budgets of the budgetary system of the Russian Federation, (810) in terms of settlements for attracting and repaying budget loans from other budgets of the budgetary system of the Russian Federation.
quarterly - on accounts (660) in terms of received and returned interbudgetary transfers, (660) in terms of transferred and returned interbudgetary transfers, in terms of settlements on transfers to other budgets of the budgetary system of the Russian Federation, (810) in terms of settlements for attracting and repaying budget loans from other budgets of the budgetary system of the Russian Federation, on accounts (251), (241) in terms of transferred and received non-financial assets;
3.6. Consolidated Inquiries (f. 0503125) for the reporting financial year are submitted to the financial department for the following accounts:
In terms of gratuitous transfer (receipt) of non-financial assets between Budget Reporting Subjects of the same budget level;
In terms of the gratuitous transfer (receipt) of financial and non-financial assets between the Subjects of budget reporting of different levels of budgets, the amounts of accrual of cash expenses made at the expense of funds received (transferred) in the manner of interbudgetary relations, the amounts of recovered cash expenses of previous years;
In terms of the return of the listed subsidies, subventions and other interbudgetary transfers of the current financial year, the return of the unused balance of subventions, subventions and other interbudgetary transfers of previous years, the receipt of returns of income from the return of balances of interbudgetary transfers of previous years (in the line "cash settlements");
In terms of receipt of interbudgetary transfers in the order of interbudgetary relations from another level of the budget, receipt of income from the return of the balance of unused subsidies, subventions and other interbudgetary transfers of previous years, the return of income from the return of the balance of unused subsidies, subventions and other interbudgetary transfers of previous years;
In terms of transferring interbudgetary transfers in the order of interbudgetary relations to other budgets of the budgetary system of the Russian Federation;
In terms of receipt of returns of interbudgetary transfers transferred in the order of interbudgetary relations to the budgets of the budgetary system of the Russian Federation;
In terms of transferring funds to other budgets of the budget system of the Russian Federation;
In terms of the availability of balances of funds received (transferred) of interbudgetary transfers, the presence of accounts payable on domestic debt obligations.
3.7. The certificate (f. 0503125) is drawn up separately for budgetary and income-generating activities. Formation of the Certificate (f. 0503125) is carried out in accordance with the Instruction and this Procedure.
3.8. Columns 1-4 "Counterparty" of the Reference (f. 0503125) reflect the data of the counterparty with whom settlements were made for the receipt (transfer) of objects of financial (non-financial) assets and liabilities in strict accordance with its constituent documents.
3.9. Reference indicators (f. 0503125) as of January 1 of the year following the reporting one are reflected without taking into account the result of final operations to close accounts at the end of the financial year carried out on December 31 of the reporting financial year.
3.10. A statement on the amounts of consolidated revenues to be credited to the budget account (f. 0503184) (hereinafter referred to as the Certificate (f. 0503184)), is compiled on the basis of the data of the Certificate on the transfer of revenues to budgets (f. 531468) on budget funds located on the reporting date on the UFK account opened on the balance sheet account 40101 "Revenues distributed by the Federal Treasury bodies between the levels of the budget system of the Russian Federation" for their distribution to the corresponding levels of the budgets of the budget system of the Russian Federation and to be credited to the accounts of the corresponding budgets in the next reporting period.
Reference indicators (f. 0503184) for the month of December should have zero values, taking into account the additional period for completing operations for the distribution of the income of the accounting financial year by the UFK between the budgets of the budget system of the Russian Federation, established by paragraph 2 of Article 242 of the Budget Code of the Russian Federation.
Formation of the Certificate (f. 0503184) is carried out in accordance with the requirements established by the Instruction and this Procedure.
3.11. The report on budget execution of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503127) (hereinafter referred to as the Report (f. 0503127)) is compiled on the basis of data from Budget Reporting Subjects in the context of functional classification by summing up indicators of the same name in rows and columns of the corresponding sections of the report.
3.12. Filling in the sections "Budget revenues", "Budget expenses" and "Sources of financing the budget deficit" of the Report (f. 0503127) is carried out in strict accordance with the Instruction and this Procedure.
3.13. Filling in column 4 "Approved budget assignments" of the Report (f. 0503127) is carried out:
in the section "Budget revenues" by the chief administrator of local budget revenues, in the amount of the planned indicators approved for the current financial year by the Law on the regional budget for the budget revenues assigned to it. In the absence of approved amounts of fixed income in the Law on the regional budget, this column is not filled in;
under the section "Budget expenditures" by the main manager, manager, recipient of budget funds in the amount budget assignments, brought in accordance with the approved budget schedule for the current financial year, taking into account subsequent changes made in the prescribed manner, based on the data of the account "Budget appropriations of the current financial year".
under the section "Sources of financing the budget deficit" by the chief administrator of the sources of financing the budget deficit in the amount of the planned indicators approved for the current financial year by the Law on the Budget for the receipts of the sources of financing the budget deficit assigned to it, and in the amount of budget allocations for the payments of sources of financing the budget deficit, brought to the current financial year in accordance with the approved consolidated budget schedule, taking into account subsequent changes executed in the prescribed manner as of the reporting date.
3.14. Column 5 of the section "Budget expenditures" of the Report (f. 0503127) reflects the amounts of approved (adjusted) limits of budgetary obligations in the amount of annual assignments of the current financial year, taking into account subsequent changes executed in the prescribed manner on the reporting date
3.15. The report (f. 0503127) is drawn up within the term of the quarterly and annual reports, certified by the relevant supervising department of the HFC.
3.16. Report on the execution of estimates of income and expenses for income-generating activities of the main manager, manager, recipient of budget funds (f. 0503137) (hereinafter - the Report (f. 0503137)) is compiled by the main managers, managers and recipients of the regional budget.
The planned indicators approved by the estimate of income and expenses are reflected in column 4 "Approved estimated assignments". Cash execution of the estimate of income and expenses for income-generating activities is reflected in column 6 "Executed through bank accounts".
The formation of all lines and columns of the Report (f. 0503137) is carried out in accordance with the requirements established by the Instruction, this Procedure and the Procedure for crediting and spending income from paid services, approved by the Order of the financial management -P, taking into account all subsequent changes made by orders of the financial management.
3.17. Report on accepted budgetary obligations (f. 0503128) (hereinafter referred to as the Report (f. 0503128)) is compiled by the Budget Reporting Subject on the basis of data on accepted and fulfilled budgetary obligations within the framework of their budgetary activities.
The report (f. 0503128) is generated in accordance with the requirements established by the Instruction.
3.18. Report on the accepted expenditure obligations for income-generating activities (form 0503138) (hereinafter referred to as the Report (form 0503138)) by the subject of budget reporting based on data on accepted and fulfilled expenditure obligations within the framework of their income-generating activities, in accordance with the approved estimates income and expenses.
The report (f. 0503138) is formed in accordance with the requirements established by the Instruction and this Procedure.
3.19. Report on financial performance (f. 0503121) (hereinafter referred to as the Report (f. 0503121)) is formed by the Subjects of budget reporting on the basis of Reports (f. 0503121) of managers, recipients of budget funds, administrators of budget revenues as of January 1 of the year following reporting, and contains data on the financial performance of the institution in the context of articles of the classification of operations of the general government sector (KOSGU).
3.20. The indicators are reflected in the Report (f. 0503121) in the context of budgetary activities (column 4), income-generating activities (column 5), funds in temporary disposal (column 6) and the final indicator (column 7).
3.21. The formation of all lines and columns of the Report (f. 0503121) is carried out in accordance with the requirements established by the Instruction.
3.22. In case of reorganization or liquidation of the main managers, managers, recipients of budget funds, carried out in accordance with the legislation of the Russian Federation, budget reporting is formed and submitted on the date of the reorganization or liquidation in the following composition:
Separation (liquidation) balance sheet of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503230);
Help on consolidated settlements (f. 0503125);
Certificate on the conclusion of accounts of budgetary accounting of the reporting financial year (f. 0503110);
Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503127);
Report on the execution of estimates of income and expenses for income-generating activities of the main manager, manager, recipient of budgetary funds (f. 0503137);
Report on financial performance (f. 0503121);
Explanatory note (f. 0503160).
The formation of budget reporting forms during the reorganization or liquidation of the main managers, managers, recipients of budget funds is carried out in accordance with the requirements established by the Instruction and this Procedure.
3.23. The explanatory note (f. 0503160) is compiled by the Subjects of budget reporting in the amount of forms established by the financial department for submitting monthly, quarterly and annual reports on the execution of the regional budget.
3.24. An explanatory note (f. 0503160) as part of the annual reporting on budget execution is drawn up in full in accordance with the Instruction and this Procedure. In the absence of indicators, tables and forms of applications of the Explanatory Note (f. 0503160) are submitted with zero values.
3.15. The Data on the movement of non-financial assets of the consolidated budget (f. 0503168) reflects the data summarized for the reporting period on the movement of non-financial assets.
3.16. Information on receivables and payables (f. 0503169) is compiled separately for budgetary and income-generating activities in accordance with the requirements of the Instruction.
The indicators of the report on the amounts of overdue (unrealistic to collect) debts in the context of the year of formation cannot be more than the indicators reflected in the statements for the previous financial year.
3.17. Information about financial investments(f. 0503171) should contain data summarized for the reporting period on the financial investments of the budget of the municipality. This form is compiled on the basis of data from the property relations authorities of the municipality.
3.18. The Information on the state (municipal) debt of the consolidated budget (f. 0503372) reflects the amount of debt obligations of municipalities on the relevant accounts of budget accounting (including off-balance accounts for accounting for provided municipal guarantees) and types of debt instruments as of January 1 of the year following for reporting.
3.19. The Information on changes in balances of the balance sheet currency (f. 0503173) reflects information on changes in balances at the beginning of the reporting financial year compared to balances at the end of the previous reporting period, due to: reorganization (liquidation) procedures; revaluation of the value of assets carried out in accordance with the procedure established by the legislation of the Russian Federation; in other cases in accordance with the legislation of the Russian Federation.
3.20. Information on shortages and theft of funds and material assets (f. 0503176) reflects data on the volume of shortages and theft of property from the budget of the municipality in the context of budgetary and income-generating activities.
3.21. Information on the use of information technology (f. 0503177) contains data summarized for the reporting period on the budget expenditures of the municipality on information technology. The financial authorities exercise control over the presence of a decrease in the report indicators in comparison with the report data for the previous reporting period. In the case of a decrease in reporting indicators, the reason that influenced the decrease in cash expenses is indicated.
3.22. Information on the cash execution of the estimate of income and expenses for income-generating activities (f. 0503182). The form reflects the indicators for which there are deviations between the indicators of the approved estimated appointments and the indicators of cash execution of the estimates of income and expenses for income-generating activities for the reporting period.
This form is filled out in accordance with the requirements established by the Instruction for indicators, the percentage of which, as of the reporting date, is set by the Federal Treasury as of the reporting date.
3.23. A statement on the amounts of consolidated revenues to be credited to the budget account (f. 0503184) is formed in accordance with the Instruction. Help form 0503184 contains information on the availability of funds in transit and related to consolidated indicators by code budget classification»Unexplained receipts», «Grant-free receipts from other budgets of the budgetary system of the Russian Federation», as well as funds in transit on attracted (repaid) budgetary loans of the KBK (810).
3.24. The report on the use of interbudgetary transfers from the federal budget by the constituent entities of the Russian Federation, municipalities and the territorial state non-budgetary fund (f. 0503324) is formed and submitted for interbudgetary transfers received in the form of subsidies, subventions and other interbudgetary transfers according to the target codes of the federal budget that have a special purpose , in accordance with the recommendations of the Ministry of Finance of the Russian Federation and the Federal Treasury.
3.25. The reference table to the report on the execution of the consolidated budget of the subject of the Russian Federation (form 0503387) is formed and submitted in accordance with the recommendations of the Ministry of Finance of the Russian Federation. The indicators of line 09100 "Federal target programs (without FILE)" of this report are the sum of the indicators reflected in the target articles 1000000. The indicators of lines 11 must be equal to the sum of the corresponding indicators of form 0503317.
3.26. Information on receivables and payables for expenditures (for budgetary and income-generating activities separately) (Appendix to the Order of the State Financial Institution dated 01.01.2001 No. 26) is presented as part of monthly, quarterly and annual reports on budget execution. As part of the monthly quarterly report Information is presented on budgetary activities as part of the annual report on budgetary and income-generating activities.
Explanations of the reasons for the formation of overdue accounts payable are given in the text part of the Explanatory Note of Form 0503360.
Information on revenues (for budgetary and income-generating activities separately) (Appendix to the letter of the State Financial Institution dated 01.01.2001 No. 09-20 (21) / 17) is submitted for budgetary and income-generating activities separately by the financial authority in the FI only as part of the annual budget reporting .
3.27. Consolidated indicators to the form 0503 Appendix to the letter of the State Pharmacopoeia of Ukraine dated 01.01.2001. No. 09-20(21)/17 is submitted by the financial authority as part of the annual report on budgetary activities.
IV. Features of the presentation of annual reports
4.1. Explanations of the specifics of compiling and submitting by financial authorities annual reports on the execution of the budgets of rural settlements for the reporting financial year are annually communicated by letter of the financial department to the chief specialists of rural settlements.
Appendix
to the order of the financial management
in Prokopevsky district
PROCEDURE FOR FORMING A REPORT ON THE IMPLEMENTATION OF THE BUDGET OF THE PROKOPIEVSKY MUNICIPAL DISTRICT AND A REPORT ON THE IMPLEMENTATION OF THE CONSOLIDATED BUDGET OF THE MUNICIPAL FORMATION "PROKOPIEVSKY MUNICIPAL DISTRICT"
1. The formation of a report on the execution of the consolidated budget of the municipal formation "Prokopyevskiy municipal district" (hereinafter referred to as the Consolidated Report) and a report on the execution of the district budget is carried out on the basis of reports submitted by the main administrators, administrators of the district budget funds, chief administrators, administrators of district budget revenues, chief administrators of sources of financing the deficit of the district budget, rural settlements.
The data of the report on the execution of the district budget and the Consolidated report as part of the established forms is checked structural divisions financial management in the relevant areas.
When generating a report on the execution of the Consolidated Report, the internal turnover of the district budget and the budgets of municipalities is excluded in accordance with the requirements established by the "Instruction on the procedure for compiling and submitting annual, quarterly, monthly reporting on the execution of the budgets of the budget system of the Russian Federation", approved by order of the Ministry of Finance of the Russian Federation n (in edition of the Order of the Ministry of Finance of the Russian Federation of 01.01.2001 N 115n) (hereinafter referred to as the Instruction) and the instructions of the Federal Treasury.
2. The composition of monthly, quarterly and annual reports is determined by the Instruction, the Budget Code of the Russian Federation, written instructions of the Federal Treasury and other regulatory legal acts.
The deadlines for submitting budget reports are determined by the Federal Treasury, the Budget Code of the Russian Federation, and the Order of the State Financial Institution for each year.
Additional budget reporting is established by the Ministry of Finance of the Russian Federation and the Federal Treasury.
3. Reporting to external users is carried out on
paper and/or electronic form. budget reporting in
in electronic form shall be signed with an electronic digital signature.
Reporting to internal users is carried out electronically.
The report forms are signed by the head of the financial department or the person replacing him, the head of the accounting and reporting department or the person replacing him. Report forms containing planned indicators are signed by the head of the budget department or a person replacing him.
4. The storage of the monthly and quarterly report on paper is carried out in the department of accounting and reporting. At the end of the financial year, hard copies of budget reporting are submitted in the prescribed manner to the archive of the financial department.
Annual budget reports on paper are kept in the Accounting and Reporting Department for 5 years. After the expiration of the specified period, annual budget reports are submitted in the prescribed manner to the archive of financial management with their subsequent transfer to the State Archives.
Budget reporting monthly, quarterly and annual in electronic form is copied to the archive and stored on electronic media.
Budget institutions are required to compile and submit accounting periodicals 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 a federal executive body, which is entrusted with the function of generating reports on the execution of the federal budget and submitting it to the Government of the Russian Federation.
Requirements for the composition and content of reporting on budget execution and the timing of formation are contained in the Budget Code of the Russian Federation. The financial statements of the institution should include performance indicators of branches, representative offices and other separate structural divisions.
Reporting is a system of indicators reflecting the results of economic activity of a budgetary organization for the reporting period and consists of tables compiled on the basis of accounting data.
The unified procedure for accounting and reporting in budgetary institutions and other organizations is determined by the Order of the Ministry of Finance of the Russian Federation dated November 13, 2008 No. 128n "On Approval of the Instruction on the Procedure for Compiling and Submitting Annual, Quarterly and Monthly Reports on the Execution of Budgets of the Budgetary System of the Russian Federation".
The financial statements of budgetary organizations are divided into annual, quarterly and monthly.
State authorities, local governments and budgetary institutions created by them (hereinafter referred to as the main managers, managers, recipients of budget funds; bodies organizing the execution of budgets, bodies providing cash services for the execution of budgets) draw up annual, quarterly and monthly budget reporting (hereinafter - budget reporting ) according to the forms of documents in accordance with Appendix No. 1 of Instruction No. 148n.
Budget reporting is prepared by the main administrators, administrators, recipients of budget funds, chief administrators, budget revenue administrators, chief administrators, administrators of budget deficit financing sources, financial bodies, bodies providing cash services for budget execution, for the following dates:
Monthly - on the first day of the month following the reporting one;
In case of non-submission of financial statements by institutions within the established time limits, funding may be suspended. Therefore, the task of preparing and submitting reports is relevant for both the main managers and recipients of budget funds.
Accounting statements containing indicators classified as state secrets under the current legislation are submitted taking into account the requirements of this legislation.
The financial statements of the institution is the final stage of the accounting process. It reflects on an accrual basis the property and financial position of the institution, the results of economic activity for the reporting period (month, quarter, year). Reporting is compiled on the basis of synthetic and analytical accounting data, as part of the composition determined by the Ministry of Finance of the Russian Federation.
Financial statements can be correctly prepared provided that all preparatory work is carried out in a timely manner and that the requirements are met. To do this, it is necessary: compliance with the adopted accounting policy(methods) reflecting individual business transactions and property valuation, determined on the basis of established rules; completeness of reflection in accounting for the reporting year of all business transactions carried out in this year, and the results of inventories of property and liabilities; the correctness of attributing income and expenses to the reporting period.
The reality and reliability of the information contained in the reporting on the property and obligations of the institution, its financial position and performance in the reporting period depend not only on the correct execution of documents and accounting registers, but also on the timeliness and completeness of the annual inventory. Annual inventory of property and financial obligations - important element the process of compiling the annual report, as it allows you to make adjustments to accounting data when comparing them with actual data. Each balance sheet item at the end of the year must be carefully reconciled on the basis of inventory data.
Prior to the preparation of the balance sheet and the report, the turnovers and balances of analytical accounts are reconciled with synthetic accounting data. They must be identical. In case of a discrepancy between the turnovers, it is necessary to verify the entries on the accounts, recalculate the totals and eliminate the identified discrepancies (errors). It is necessary to reconcile intradepartmental and intraeconomic calculations and bring them into full compliance with the requirements for the balance sheet and report.
When compiling an accounting report and filling out separate forms, the data of the previous year are taken from the report for the previous year. At the same time, it is important to ensure the comparability of the indicators of the reporting period and the indicators of the previous year, taking into account changes in the methodology for their compilation.
Budget reporting is signed by the head and chief accountant of the chief manager, manager, recipient of budget funds; the body organizing the execution of budgets, the body providing cash services for the execution of budgets.
Budget reporting is prepared:
Based on the data of the General Ledger and (or) other budget accounting registers established by the legislation of the Russian Federation with the obligatory reconciliation of turnovers and balances in analytical accounting registers with turnovers and balances in synthetic accounting registers;
Based on the indicators of the budget reporting forms, summarized by summing up the indicators of the same name in the relevant lines and columns, with the exception, in accordance with the procedure established by Instruction No. 148n, of interrelated indicators for the consolidated positions of the budget reporting forms.
Budget reporting is compiled on an accrual basis from the beginning of the year in rubles with an accuracy of the second decimal place after the decimal point. It must be drawn up in Russian and in the currency of the Russian Federation. When preparing reports, it must be taken into account that the items of the balance sheet and other forms of reporting for which there are no numerical values of assets, liabilities, financial results and other indicators are crossed out.
There should not be any erasures and blots in the forms of financial statements. In cases of correction of errors, appropriate reservations are made, which are confirmed by the persons who signed balance sheet and other forms indicating the date of correction.
The following forms of reports are included in the budget reporting:
1. For the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues:
Balance sheet of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503130);
Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503127);
Report on the execution of estimates of income and expenses for income-generating activities of the main manager, manager, recipient of budgetary funds (f. 0503137);
Separation (liquidation) balance sheet of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503230);
2. For a financial authority:
Balance sheet for receipts and withdrawals of budgetary funds (f. 0503140);
Balance of budget execution (f. 0503120);
Help on consolidated settlements (f. 0503125);
Certificate on the conclusion of accounts of budgetary accounting of the reporting financial year (f. 0503110);
Report on cash receipts and disposal of budget funds (f. 0503124);
Report on cash receipts and disposal of funds from income-generating activities (f. 0503134);
Report on budget execution (f. 0503117);
Report on the execution of estimates of income and expenses for income-generating activities (f. 0503114);
Cash flow statement (f. 0503123);
Report on financial performance (f. 0503121);
Explanatory note (f. 0503160);
3. For the financial body authorized to prepare budget reporting on the execution of the relevant consolidated budget of the Russian Federation:
Balance of execution of the consolidated budget of the subject of the Russian Federation and the budget of the territorial state extra-budgetary fund (f. 0503320);
Help on consolidated settlements (f. 0503125);
Report on the execution of the consolidated budget of the constituent entity of the Russian Federation and the budget of the territorial state extra-budgetary fund (f. 0503317);
Consolidated report on the execution of estimates of income and expenses for income-generating activities of the constituent entity of the Russian Federation and municipalities (f. 0503314);
Consolidated cash flow statement (f. 0503323);
Consolidated statement of financial performance (f. 0503321);
Certificate on the conclusion of accounts of budgetary accounting of the reporting financial year (f. 0503110);
Explanatory note to the report on the execution of the consolidated budget (f. 0503360);
4. For the body providing cash services for budget execution:
Operations balance cash service budget execution (f. 0503150);
Help on consolidated settlements (f. 0503125);
Certificate on the conclusion of accounts of budgetary accounting of the reporting financial year (f. 0503110);
Report on receipts and disposals (f. 0503151);
Consolidated report on cash receipts and disposals (f. 0503152);
Operations report on receipts in budget system Russian Federation, accounted for by the Federal Treasury (f. 0503153);
Explanatory note (f. 0503160).
To identify the financial results of the organization's activities for the reporting period, it is necessary to accrue all expenses related to the reporting period: payroll calculations; tax calculations; contributions to off-budget funds; rent for premises, equipment, transport; deductions for staff training; all other expenses relating to the reporting period.
The balance sheet for the execution of income and expenses is the main reporting document necessary for the management and analysis of economic and financial activities budgetary institution, control over the intended use of the property provided to the institution. According to the balance sheet, it is possible to determine how inventories are decreasing, receivables, the presence of which indicates the untimely payments between organizations. The balance sheet shows the size of the actual production costs of the institution according to the budget.
The preparation of the balance sheet and reporting completes the accounting cycle, and the balance sheet itself is a summary of the balances of funds and their sources listed at the end of the reporting period in the accounting accounts.
Forms of budget reporting are drawn up on the reporting date and submitted to the relevant main manager of budget funds, the body organizing the implementation of the budget.
Budget reporting is compiled in a bound form with page numbering, a table of contents and a cover letter on paper and electronic media.
