Instructions for autonomous institutions 183N. Differences between plans of budget, autonomous and government institutions. With accountable persons

Comment

Debit 2 210 13 560 Credit 2 210 12 660 - The amount of VAT, adopted to deduct the advances listed in the account of the upcoming deliveries of goods, performing work, the provision of services (paragraph 112 of Instructions No. 174n, paragraph 115 of Instructions No. 183N).

At the setting of 174 KOSP reflects the financial result from the decrease in (write-off) the amount of accrued income in accordance with the law. For example, by the Decree of the Government of the Russian Federation from 03/14/2016 № 190 In 2016, customers were allowed to write down the accrued amounts of contest (fines, penalties), if certain conditions were observed.

It does not apply to the reflection of cash receipts and disposals of the CUP 174. In other words, code 174 is used only to determine financial results from the specified operations for purposes accounting:

Debit x 401 10 174 Credit X 205 XX 660, x 209 xx 660 - reduced amounts of accrued income (including cash recovery - fines, penalties, nozzles) when making a decision in accordance with the legislation (paragraph 152 of Instructions No. 174n, paragraph 180 of Instructions No. 183n). The exception is the write-off unreal to debt recovery.

In the report on the financial performance of the institution (f. 0503721), the data on account 0 401 10 174 is not separately shown. At the same time, they form a final result on line 090 (clause 53 instructions No. 33N in new edition).

To bring in line with a single plan of accounting accounts, appliance. Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, accounts for accounting accounts of budget and autonomous institutions are complemented by off-balance accounts 40 "Assets in Governors" (about changes made to Instructions No. 157n, read).

They are summarized in the table.

From January 1, 2017, paragraph 21.1 of Instructions No. 157n entered into force, according to which the account number of accounting accounts plan for budget, autonomous institutions in discharges 1 - 4 includes the section code, the code of the budget expenditure subsection. This rule applies to all accounts.

Thus, from 01/01/2017 in discharges 1 - 4 of the account numbers 101 00, 102 00, 103 00, 104 00, 105 00, the codes of the section are indicated, the subsection of the classification of budget expenditures, and in discharges 5 - 17 - zeros. This is right as for not financial assetswhich were listed on the balance sheet until January 1, 2017 and for applicants in the current year.

For getting for more information The institution has the right to indicate in categories of 1 to 17 account numbers, in which the instructions No. 174n and 183n are provided with zeros, budget classification codes. The decision on the need for analytical accounting is adopted by the Financial Body, founder, institution. The procedure for applying additional codes is enshrined in accounting policies.

Fixed assets

In the case of an ordering or partial elimination of the fixed assessment, its cost is written off from the accounting - in the categories 24 - 26 numbers of the account analytical account 0 101 00 000, the Kward code 410 is indicated (paragraph 12 of the Instruction No. 174n in the new edition):

Depreciation, previously accrued on uncomplete property, is distributed between newly accepted objects. The decision on such a distribution is adopted by the Commission for the admission and disposal of assets. The distribution method is set in accounting policies.

When reflecting the movement of the facilities of fixed assets between groups and (or) types of property in the institution in discharges 24 - 26 numbers of the account analytical accounting 0 101 00 000 per debit and loan, the Kward code is indicated. In the instructions No. 174n, 183n there was no such clarification, but it is contained in paragraph 7 of Instructions No. 162n.

Moving must be due to changes in the characteristics of the object. Examples include the transfer of the room from a residential in a non-residential to solve the authorized authority, the transfer of an object from particularly valuable in the composition of other movable property or vice versa.

Correspondence of accounts in this case look like this:

Please note that correspondence are not intended to correct errors made earlier in accounting, for example, when the property was assigned to material reserves, but according to its criteria is the main means.

Unproven assets

The amounts of arrears for compensation for expenses incurred by the budgetary institution in connection with the implementation of the requirements established by the legislation are reflected in the debit of account 0 209 30,000 "Calculations on cost compensation" and credit account 0 401 10 130 "Revenues from the provision paid services".

Please note, according to Appendix 2 to the instructions No. 162n in the new edition in the discharges 1 - 17 account numbers 0 209 30 000 Now it is allowed to indicate the CD code, obviously, in the case of compensation for the establishment costs.

Financial results

When reflected in accounting subsidies, the institutions can also use explanations, data in the letter of the Ministry of Finance of Russia dated 05.04.2013 No. 02-06-07 / 11164 (in a part that does not contradict the applicable editors of instructions).

Calculation of expenses

Financial statements

• in case of exceeding the return of income of past years over the amount of revenue revenues of the reporting fiscal year (taking into account their returns), reflected in account 17, the figures for line 171 are reflected with the "minus" sign;
• the account data 18 (line 180) is shown in the context of the final amounts of income in terms of the return on the return of the residues of subsidies (grants) of past years (line 181), costs (taking into account the return of current year's expenses) and payments to the sources of funding for the establishment of the establishment of institution ( Rows 182, 183). Negative values \u200b\u200bin account 18 are not allowed.

In addition, the certificate in the composition of the balance is supplemented with a string of 300 to reflect data on offline account 40.

). In column 1 section. 1 indicates the numbers of the respective analytical accounts reflecting the calculation indicators (debt - receivables or accounts) in terms of the remains at the beginning, the end of the reporting period and (or) at the end of the same period of last fiscal year and (or) revolutions to increase (decrease) debt formed in the reporting period.

Accounts receivable and accounts, which is listed on budget accounting accounts, is reflected in the information (f. 0503769) for the following rules:

If, according to the calculations, the indicators in columns 2 - 14 were not formed (have a zero value), the graph 1 is not filled.

Section 3 "Analytical information on the movement of overdue receivables, accounts payable"Information (f. 0503769) is excluded.

Not every accountant working in a commercial organization will be able to instantly rebuild work in the system of budget accounting. It is conducted according to the rules other than the commercial sector prescribed enterprises and non-commercial organizations.

This difference is due to feature of the legal status of such institutions. Their founders are or state authorities of any level, or municipal authorities, or the ministries and departments of the federal level. These organizations are recipients of public funds distributed in the form of subsidies or estimated funding, control over the expenditure of which is much more stricter than in the private sector of the economy.

That's why regulationsgoverning this sphere differ from similar designed for entrepreneurship. For 2019 there are no special changes.

From the point of view of the methodology, the main difference of two accounting systems is Account plan. The second after the names and numbering of accounts an important difference between budget accounting from accounting is the procedure for forming and passing reporting forms. It is provided not only in tax authorities, but also the founder of the organization.

The main documents regulating budget accounting are instructions manufactured by the Ministry of Finance, which regulates accounting. They are both common and private, belonging to the activities of only one type of institution.

Budget institutions are divided into three main groups - budget, autonomous and government.

Each group has developed its own bill plan, reflecting differences in the specifics of their activities and its regulation.

1. Budgetary institutions are created in the sphere of science, education, culture. Their financing is carried out from the budget of the founder, they manage their income independently.
2. Casual institutions work in the field of production and science, perform individual government functions or public services, are funded from the budget on the basis of approved estimates, their activities are related to the use, they have their own income, which gives rise to a specific regulation of their financial and budget discipline.
3. Autonomous organizations are created mainly in the sphere of social support of the population, science, education, sports and other areas related to the provision of services to citizens. Their financing is also carried out from the budget of the founder, they manage their income independently. Their difference is that the current accounts they can open in commercial banks, not just in the Federal Treasury.

The main feature of all types is that they enjoy their property on the basis of the right of operational management, financing is obtained from the founder or directly from the budget, which generates special requirements for reporting.

To understand the requirements for the preparation and delivery of reporting, the accountant should know the classification of budget accounting entities. In this mechanism involved three groups of subjects:

• recipients of funds (institutions);
• managers of funds (founders or regional authorities sending funds to their recipients);
• the main manager of the funds (as a rule, the Federal Ministry at the distribution of funds between autonomous organizations).

The recipient of funds is reported to the orders by drawing up reporting, almost similar to the one that is sent to the tax authorities.

Unified, common for all groups of this type of legal entities, the plan for budget accounting accounts can be found in the instructions number 157n. For 2019, she has undergone major changes.

An important change was adjusting in the names of many accounts, for example, the account 10407 "Library Department of Library Fund" was renamed in "Depreciation of biological resources", account 10707 "Library Fund" - "biological resources". Based on a single account plan, stronghold plans are being developed for each of the types of budgetary organizations.

Introduced new accounts, for example, 10429 "Depreciation intangible assets - especially valuable movable property of the institution, "10449" Depreciation of the rights of use of unprovable assets ".

The accounting force of 10540 "Material stocks - leasing items", 10240 "Intangible assets - leasing items", 10740 "Leasing items on the way", 10990 "Cost of circulation".

Account nomenclature specifically for budgetary institutions Regulates the instructions No. 174n, it introduces a single account plan and the procedure for its use, it also, as and 157n, he was seriously changed twice, the same orders of the Ministry of Finance.

Instructions №191N introduces requirements for the provision of reporting on budget execution. This is a special form of reporting, only alone forms of balance are offered 6 species. The choice of form depends on the recipient, the manager or the main manager of budget funds is the organization.

And finally, instruction №148n regulates general issues Budget accounting. It regulates the rules for the reflection of each economic operation,

Types of calculations

For any accountant of a budgetary institution, one of the most important areas of applications of budget accounting rules will be reflected in it of settlements with different groups of debtors and creditors.

With accountable persons

Strict control over all types of expenditure of funds applies to. Still current requirement for expendable cash holders When issuing cash. Employees are reported advance report With acquittal documents (for commercial organizations, these features of documenuts are already canceled). Calculations are taken into account on a synthetic account 020800000, which has a large number of analytical accounts.

If in commercial organizations Invasion is a private business, then the institution is a violation of budget discipline. Invasion, in understanding the legislator, in the development of the wording of this article, there are different nature, depending on the asset and the reasons for its loss:

• movable property;
• money;
• as a result of unscrupulous actions;
• in the form of legal costs.

Calculations for these types of misunderstands are reflected in account 020900000 "Calculations for damage and other income". Here, according to the standards of paragraph 220 of Instructions No. 157n, not only misunderstanding, but also the embezzlement, in a timely irrevocable cash, issued on the advance report, non-refunded by counterparties Advance payments on terminated state Contracts, on the sums of legal costs.

With the founder

For all types of institutions, their founder will be the authority or a certain ministry. It gives the establishment of property. Calculations with the founder are one of the main types of calculations and their inaccurate or late conduct and reflection in the accounting may result in applied in relation to authorized persons of responsibility. Operations are reflected or annually or before converting the organization to another form.

They reflect on account 021006000.. IN obligatory This account reflects the property transferred by the founder, which it cannot dispose of independently, but enjoys income from it. Such property includes real estate and other expensive fixed assets. It also reflects the so-called "especially valuable movable property"(The term is introduced by one of the instructions), which the organization has acquired independently, due to income from its activities.

Together with the property itself, the amount of depreciation accrued on it, which remains here, in the event of the disposal of property from the management before its full depreciation. Here are also reflected target subsidies and the return of their unspent part.

With other debtors

This type of calculation is reflected in synthetic account 021005000 "Calculation with revenue debtors" and related analytical accounts. The same account takes into account overpayments for taxes. It should be borne in mind that most expenses should be authorized by the founder or as an approval of the estimate, or in the form of permission to make a specific expenditure operation.

On the subaccount 020502000. reflected income from property, on 020503000 - Revenues from sales. All operations are additionally reflected in magazines that are conducted on established forms.

Thus, all the rules regulating accounting in budgetary organizations differ significantly from RSB rules, in addition, they have undergone a number of structural changes associated with changing the budget classification and enhancing the role. electronic document management in relations between government agencies.

Accountant to navigate all these changes, you need to devote time to study the instructions. In this case, accounting will be carried out in accordance with the new rules and there will be no problems related to reporting.

Comment

The order was made to the plan for accounting accounts of autonomous institutions and instructions for its use, applied. Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183N (hereinafter - Instruction No. 183n). Adjustments are not related to entry into force on January 1, 2018. Federal accounting standards for the organizations of the Gossel. The amendments were adopted to bring in accordance with the plan of accounts of autonomous institutions and instructions No. 183N with a single plan of accounting accounts and instructions for its use, approved. Order of the Ministry of Finance of Russia of 01.12.2010 No. 157n (hereinafter - Instruction No. 157n).

A number of amendments are adopted to improve the regulatory legal regulation In the field of budget activities, complements and clarifies the existing norms.

Order of the Ministry of Finance of Russia dated December 19, 2017 No. 238n (hereinafter referred to as Order No. 238N) entered into force on January 30, 2018.

Changes to the account plan

From the plan of accounting accounts of autonomous institutions (as well as from the Unified Account Plan) accounts are excluded:

• 204 51 "Assets in managers";
• 215 51 "Investments in the management companies".

Broadcast financial investments in trust management It is reflected in the internal movement on the appropriate accounts of analytical account account 0 204 00,000. At the same time, information about assets in trust management is formed on the off-balance account 40.

The name of the account is adjusted 206 63. In the new edition, the account is called "settlements on advances on benefits paid by the sector organizations government controlled". From the text, the mention of calculations on pensions is excluded (obviously, due to the lack of such advances).

Order No. 238n adjusted the rules for the formation of numbers of analytical accounting accounts (paragraph 3 of Instructions No. 183n). They are summarized in the table.

* Obviously, in the text of paragraph 3 of Instructions No. 183n in the new edition, a typo was admitted. It says that in discharges 5 - 17 account numbers 210 05 indicates an analytical receipt code, corresponding to the code of the analytical group of the type of sources of financing of budget deficits 510. This code is raised in categories 15 - 17 account numbers. Consequently, in general rule In categories 5 - 14 account numbers are reflected zeros.

Please note in paragraph 2.1 instructions, appliances. Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter referred to as Instruction No. 174n), a change was made, according to which the accounts of the 201 00 "Cash tools" are set in discharges 1 - 17. Earlier in categories of 1 - 4 cash accounting account numbers, it was necessary to indicate the code of the type of function, services (work) corresponding to the section, subsection of the classification of budget expenditures.

At paragraph 3 of Instructions No. 183n, similar adjustment is not made. In our opinion, in order to comparen the indicators, autonomous institutions should also indicate zeros in discharges 1 - 17 count numbers 201 00. Indirectly confirms the presence of zeros in discharges 1 - 17 account numbers 209 81 "Calculations on the shortages of money".

Accounting for non-financial assets

Correspondence of accounts for the internal movement of the object of fixed assets between financially responsible persons also apply to the transfer of property for rent, free use, Trust management, storage. At the same time, information about the transmitted facilities of fixed assets is reflected in the corresponding off-balance accounts 25, 26. Clarification is made to paragraph 9 of Instructions No. 183N. A similar position was introduced for intangible and non-produced assets (pp 16, 21 instructions No. 183N).

Paragraph 53 of Instructions No. 183n is supplemented with a new provision, which is applied when reflecting the transmission of actual investments in the object of non-financial assets (in the amount of costs for its modernization, retrofitting, reconstruction, technical re-equipment) of the facility to attribute the amount of investments on the formation (increase) of the initial ( Balance) value of the object. In other words, there is a situation where the object is listed on the balance of one institution, and the functions to maintain this object in working condition are assigned to another institution (a separate division).

The operation is issued on the credit record of accounts 0 106 11 000, 0 106 21 000, 0 106 22 000, 0 106 24 000, 0 106 31 000, 0 106 32 000, 0 106 34 000, 0 106 41 000, 0 106 42 000 , 0 106 44 000 and the debit of accounts:

• 0 304 04 310, 0 304 04 320, 0 304 04 340 - When transferring attachments to a headflection, a separate division (branch);
• 0 401 20 241 - When transferring to state and municipal organizations.

Unlike paragraph 53 instructions No. 174n in a similar paragraph for autonomous institutions, paragraphs are not excluded, which define account correspondence in debiting investments, incl. In objects of unfinished construction, in cases:

• destruction as a result of natural disasters, dangerous natural phenomenon, catastrophe;
• destruction as a result of terrorist acts, other actions not by the will of the institution as a copyright holder.

There is inconsistency of the reflection of the same operations in the instructions for budget and autonomous institutions. Obviously, before making the Ministry of Finance of Russia, autonomous institutions should apply the provisions of paragraph 53 of Instructions No. 183N in the current edition.

Calculations with accountable persons

Paragraph 109 of Instructions No. 183n is complemented by correspondence to accounts for writing off from the balance accounting of debt to accountable persons who are not demanded by creditors. The operation is reflected in the debit of relevant accounts for analytical accounting accounts 0 208 00 000 "Calculations with accountable persons" and account loan 0 401 10 173 " Emergency revenues From the assets' operations. "At the same time, the accountable payable debt is taken into account on the off-balance account 20" Debt, unclaimed by creditors. "

Financial results

Clarified the procedure for taking into account subsidies for the implementation of the state (municipal) task:

Paragraph 97 of Instructions No. 183N was refined in terms of obtaining income from the performance of work (provision of services, supply of products, goods) according to state contracts, the execution of which is carried out in the treasury provision in the form of a treasury letter of credit. At the same time, with the receipt of money on the personal account of the autonomous institution, the amount of the fulfilled obligations of the recipient of budget funds on the payment of work performed (the services provided, the products delivered) decreases the previously adopted by the Treasury provision of obligations for the off-balance account 10.

The procedure for taking into account operations under a contract with treasury accompaniment (treasury letter of credit) is clarified in the letter of the Ministry of Finance of Russia of 10/20/2017 No. 02-06-10 / 68702.

Calculations for tax deductions on VAT

The order of reflection in accounting for payments on VAT on the advanced advancements is given in accordance with the norms of the Tax Code of the Russian Federation. According to paragraph 12 of Art. 171 of the Tax Code of the Russian Federation at the taxpayer who listed an advance filed by the seller of the VAT amount is subject to deductions. In the future, at the time of shipment of goods (performance of work, provision of services, transfer of property rights), the Buyer must restore VAT to the budget, adopted to deduct from prepayment (PP. 3 of paragraph 3 of Art. 170 of the Tax Code of the Russian Federation).

In the instructions number 183n in the previous edition, the following correspondence were provided:

• Debit 2 303 04 830 Credit 2 210 13 660 - adopted to deduct VAT on the Advance, listed supplier, Contractor, Contractor (paragraph 116 of Instructions No. 183N);
• Debit 2 210 13 560 Credit 2 210 12 660 - The amount of VAT is returned, adopted to deduct on the advances listed in the account of the upcoming supplies of goods, work, the provision of services (paragraph 115 of the Instruction No. 183N).

Correspondence from paragraph 115 of the Instruction No. 183n contradicted the procedure for accounting for VAT established by the Tax Code of the Russian Federation. The code provides for the recovery in the VAT budget adopted to deduct from the prepayment, and not a credit. This flaw fixed in the new edition of P. 115 instructions No. 183n: To restore the amount of VAT in accounting, an account must be made on the debit of account 0 210 13 560 and the account loan 0 303 04 730. The reflection of the reflection in the Department of Accounts on Advanced Empathies issued on account 210 13, is shown in the practical articles of the Directory economic operations By "1C: BSU 8" for budget and autonomous institutions.

Calculation of expenses

In the new edition, paragraph 196 of the Instruction No. 183N, the use of correspondence with a score of 502 07 "Acquired obligations" during procurement at a single supplier (contractor, performer) is allowed.

As a general rule, the account 502 07 does not apply when making obligations under procurement at a single supplier, as well as on expenses not related to the procurement of goods (works, services) to provide state (municipal) needs (clause 308 instructions No. 157n).

In some cases, the contract with the only supplier (contractor, the contractor) lies as a result of the recognition of an open competition, a contest with limited participation, a two-stage competition, a re-competition, an electronic auction, a request for quotations, a request for proposals that are invalid. These cases are listed in paragraph 25 of Part 1 of Art. 93 of the Federal Law of 05.04.2013 No. 44-FZ (hereinafter referred to as Law No. 44-FZ). In such situations, the contract is concluded on the conditions provided for by the procurement documentation, the price proposed by the procurement participant.

Ministry of Finance of Russia in the letter dated 04/15/2016 № 02-07-10 / 21917 clarified that the institution is entitled within accounting Policy Disseminate the provisions of the instruction No. 157N in part of the obligations taken to apply account 502 07 when concluding a contract with a single supplier (contractor, performer), incl. According to paragraph 25 of Part 1 of Art. 93 of Law No. 44-FZ. Now the provisions of this letter are submitted to the Instruction No. 183n.

Thus, in the cases listed in paragraph 25 of Part 1 of Art. 93 of Law No. 44-FZ, as well as in other situations established by accounting policiesThe institution has the right to use an account 502 07 when concluding a contract with a single provider. However, according to the general rule, this account, as before, is applied when concluding contracts using competitive ways to define suppliers (contractors, performers), to apply it to conclude agreements with a single supplier. .