In the report (f. 0503737), reflect the data on planned and actual income and expenses. For more information about who needs to submit the form, in what time frame and how to fill it out without errors, read the article.
The report on the implementation of the FHD plan is formed separately for each type of financial support (activity):
- own income of the institution (KFO 2);
- subsidy for the fulfillment of a state (municipal) task (KFO 4);
- subsidies for other purposes (KFO 5);
- subsidies for the purpose of making capital investments (KFO 6);
- funds for compulsory health insurance (KFO 7).
Founders and financial authorities check the accounts that institutions submit to them to see if they meet the control ratios set by the Ministry of Finance.
A report on the implementation of the FHD plan by the institution (f. 0503737) must be provided by all budgetary and autonomous institutions and their separate subdivisions.
Form 0503737
From 24.06.2019, the order of the Ministry of Finance 73n of 16.05.2019 came into force with amendments to Instruction 33n. This legal document changed the report form 0503737 and amended the instructions for filling out. The adopted amendments should be applied in the reporting for 2019. The letters of the Ministry of Finance No. 02-06-07 / 43076 and the Federal Treasury No. 07-04-05 / 02-12069 dated June 11, 2019 specify that quarterly and monthly reports in 2019 are formed on the basis of the new edition 33n. This means that in 6 months you need to submit a new form 0503737.
The name of column 10 was changed: it was “Not fulfilled the planned appointments”, it became “The amount of deviation”. Column 10 is now filled under all conditions.
Submit the report (f. 0503737) as part of the quarterly and annual financial statements. Submit it on April 1, July 1, October 1 and January 1 of the year following the reporting year.
Reporting handbook: 33 templates and 37 recommendations for filling
Instructions for filling out the form 0503737 in 2019
In the report (form 0503737), reflect the indicators of cash execution of the FHD plan on an accrual basis from the beginning of the year. The form is divided into four sections:
- the income of the institution;
- expenses of the institution;
- sources of financing the deficit of funds of the institution;
- information about the return of the balances of subsidies and expenses of previous years.
Generate the report according to the codes of the budget classification that you use. If there are no indicators for some codes, do not fill in the lines for them. How to fill in the sections of the report, see table 1.
How to fill out sections of the form
|
Analytics code |
How to shape |
|
|
1. Income of the institution |
Analytical group codes for the budget revenue subtype |
Reflect the revenue receipt and return data for the current year. Exception - refunds of the balances of subsidies or grants from previous years Column 10 is now required to be filled |
|
2. Costs of the institution |
Cost Type Codes (CWR) |
Reflect the data on expenses, taking into account the recovered in the current year. Exception - refunds of expenses from previous years |
|
3. Sources of financing the deficit of funds of the institution |
Analytical group codes for the type of funding sources for budget deficits |
Reflect the data on cash receipts and outflows of funds - sources of financing the deficit of funds of the institution. On line 591 (analytics code 510) of the section, reflect the return to the account of the institution of receivables of previous years (restoration of cash expenses of previous years) and the previously listed collateral. On line 592 (analytics code 610) of the section, reflect the balances of subsidies (grants) of previous years transferred from the account, as well as the amount of collateral (pledges) |
|
4. Information on the return of the balances of subsidies and expenses of previous years |
Reference section. In it, reflect: |
|
|
- line 910: refunds of the balances of subsidies (grants) of previous years, reflected in line 592. About this - in the letter of the Ministry of Finance dated May 15, 2019 No. 02-06-05 / 35076; |
||
|
- line 950: returns of receivables from previous years (recovery of cash expenses of previous years), reflected in line 591. |
Features of section 3 of the Report f. 0503737
Reflect all cash flow transactions in line 700. Do it like this: on line 710 indicate the operations of receiving money, on line 720 - operations on disposal. Additionally, open the direction of movement of funds along the lines:
- 520, 620 - receipt of money and the result of currency revaluation;
- 730 - internal turnovers: transfer of money from account to cashier and vice versa, between the accounts of the institution;
- 820 - the movement of money between the institution and separate divisions or branches that have the status of legal entities;
- 830 - movement of money in the balance of funds on the account or in the cash desk for internal borrowing and non-cash transactions.
After filling out the report, check it. To do this, compare lines 450 and 500 in columns 4, 5, 6, 7, 8, 9, they must be with the opposite sign (paragraph 41 of Instruction No. 33n).
When filling out the report (f. 0503737), take into account the explanations of the financial departments. The Ministry of Finance and the Federal Treasury regularly issue letters in which they clarify the reporting rules for the current year. Typically, these letters are addressed to federal agencies and administrators. But the financial authorities of the constituent entities of the Russian Federation and municipalities also use clarifications of letters.
Non-cash transactions
Non-cash transactions are those transactions that take place without the flow of funds of the institution. All such transactions must be reflected in column 8 "Non-cash transactions" of the report (f. 0503737).
The main non-cash transactions of budgetary and autonomous institutions include, for example, when the institution:
- withholds damage from the employee's salary;
- pays for the obligations under the contract minus the forfeit.
If the bank withholds fees for its services, for example, acquiring, from the income of the institution, then this also applies to non-cash transactions.
In the report (f. 0503737), reflect the data on planned and actual income and expenses. For more information about who needs to submit the form, in what time frame and how to fill it out without errors, read the article.
The report on the implementation of the FHD plan is formed separately for each type of financial support (activity):
- own income of the institution (KFO 2);
- subsidy for the fulfillment of a state (municipal) task (KFO 4);
- subsidies for other purposes (KFO 5);
- subsidies for the purpose of making capital investments (KFO 6);
- funds for compulsory health insurance (KFO 7).
Founders and financial authorities check the accounts that institutions submit to them to see if they meet the control ratios set by the Ministry of Finance.
A report on the implementation of the FHD plan by the institution (f. 0503737) must be provided by all budgetary and autonomous institutions and their separate subdivisions.
Form 0503737
From 24.06.2019, the order of the Ministry of Finance 73n of 16.05.2019 came into force with amendments to Instruction 33n. This legal document changed the report form 0503737 and amended the instructions for filling out. The adopted amendments should be applied in the reporting for 2019. The letters of the Ministry of Finance No. 02-06-07 / 43076 and the Federal Treasury No. 07-04-05 / 02-12069 dated June 11, 2019 specify that quarterly and monthly reports in 2019 are formed on the basis of the new edition 33n. This means that in 6 months you need to submit a new form 0503737.
The name of column 10 was changed: it was “Not fulfilled the planned appointments”, it became “The amount of deviation”. Column 10 is now filled under all conditions.
Submit the report (f. 0503737) as part of the quarterly and annual financial statements. Submit it on April 1, July 1, October 1 and January 1 of the year following the reporting year.
Reporting handbook: 33 templates and 37 recommendations for filling
Instructions for filling out the form 0503737 in 2019
In the report (form 0503737), reflect the indicators of cash execution of the FHD plan on an accrual basis from the beginning of the year. The form is divided into four sections:
- the income of the institution;
- expenses of the institution;
- sources of financing the deficit of funds of the institution;
- information about the return of the balances of subsidies and expenses of previous years.
Generate the report according to the codes of the budget classification that you use. If there are no indicators for some codes, do not fill in the lines for them. How to fill in the sections of the report, see table 1.
How to fill out sections of the form
|
Analytics code |
How to shape |
|
|
1. Income of the institution |
Analytical group codes for the budget revenue subtype |
Reflect the revenue receipt and return data for the current year. Exception - refunds of the balances of subsidies or grants from previous years Column 10 is now required to be filled |
|
2. Costs of the institution |
Cost Type Codes (CWR) |
Reflect the data on expenses, taking into account the recovered in the current year. Exception - refunds of expenses from previous years |
|
3. Sources of financing the deficit of funds of the institution |
Analytical group codes for the type of funding sources for budget deficits |
Reflect the data on cash receipts and outflows of funds - sources of financing the deficit of funds of the institution. On line 591 (analytics code 510) of the section, reflect the return to the account of the institution of receivables of previous years (restoration of cash expenses of previous years) and the previously listed collateral. On line 592 (analytics code 610) of the section, reflect the balances of subsidies (grants) of previous years transferred from the account, as well as the amount of collateral (pledges) |
|
4. Information on the return of the balances of subsidies and expenses of previous years |
Reference section. In it, reflect: |
|
|
- line 910: refunds of the balances of subsidies (grants) of previous years, reflected in line 592. About this - in the letter of the Ministry of Finance dated May 15, 2019 No. 02-06-05 / 35076; |
||
|
- line 950: returns of receivables from previous years (recovery of cash expenses of previous years), reflected in line 591. |
Features of section 3 of the Report f. 0503737
Reflect all cash flow transactions in line 700. Do it like this: on line 710 indicate the operations of receiving money, on line 720 - operations on disposal. Additionally, open the direction of movement of funds along the lines:
- 520, 620 - receipt of money and the result of currency revaluation;
- 730 - internal turnovers: transfer of money from account to cashier and vice versa, between the accounts of the institution;
- 820 - the movement of money between the institution and separate divisions or branches that have the status of legal entities;
- 830 - movement of money in the balance of funds on the account or in the cash desk for internal borrowing and non-cash transactions.
After filling out the report, check it. To do this, compare lines 450 and 500 in columns 4, 5, 6, 7, 8, 9, they must be with the opposite sign (paragraph 41 of Instruction No. 33n).
When filling out the report (f. 0503737), take into account the explanations of the financial departments. The Ministry of Finance and the Federal Treasury regularly issue letters in which they clarify the reporting rules for the current year. Typically, these letters are addressed to federal agencies and administrators. But the financial authorities of the constituent entities of the Russian Federation and municipalities also use clarifications of letters.
Non-cash transactions
Non-cash transactions are those transactions that take place without the flow of funds of the institution. All such transactions must be reflected in column 8 "Non-cash transactions" of the report (f. 0503737).
The main non-cash transactions of budgetary and autonomous institutions include, for example, when the institution:
- withholds damage from the employee's salary;
- pays for the obligations under the contract minus the forfeit.
If the bank withholds fees for its services, for example, acquiring, from the income of the institution, then this also applies to non-cash transactions.
"Institutions of culture and art: accounting and taxation", 2013, N 10
Budgetary (autonomous) institutions prepare and submit financial statements in the forms and in the manner prescribed by Instruction N 33n<1>... Although this Instruction has been in effect for several years, accountants periodically have questions related to filling out certain forms of financial statements. Most of the questions relate to the procedure for drawing up a report on the implementation by an institution of a plan of its financial and economic activities (form 0503737) (hereinafter - a report on the implementation of the plan). In this article, we will recall the procedure for filling out this report and provide explanations of the Ministry of Finance on the reflection of individual transactions in it.
<1>Instructions on the procedure for drawing up, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved. By order of the Ministry of Finance of Russia dated March 25, 2011 N 33n.
A plan of financial and economic activities (PFHD) is a document drawn up by a budgetary (autonomous) institution for a financial year (for a financial year and a planning period) in the manner established by its founder, and defining targets for receipts and payments, as well as data on non-financial and financial assets, liabilities at the last reporting date preceding the date of such a plan.
Information about how the institution fulfilled the PFHD during the year (at the end of the year) is reflected in the plan performance report based on the analytical data of the institution's accounting.
Frequency of drawing up a report on the implementation of the plan
In accordance with clause 34 of Instruction No. 33n, the report on the implementation of the plan is drawn up by the institution (separate subdivision) as of April 1, July 1, October 1, January 1 of the year following the reporting year.
At the same time, the indicators as of January 1 of the year following the reporting year are reflected in the plan execution report without taking into account the result of final operations to close accounts at the end of the financial year, held on December 31 of the reporting financial year.
General provisions on the preparation of the report
The report on the implementation of the plan is formed separately for each type of financial support (activity) of the institution:
- own income of the institution (type code 2);
- subsidy for the fulfillment of a state (municipal) task (type code 4);
- subsidies for other purposes (type code 5);
- budgetary investments (type code 6);
- compulsory health insurance funds (type code 7).
Indicators of the report on the implementation of the plan are reflected on an accrual basis from the beginning of the year.
The plan execution report consists of three sections: sect. 1 "Income of the institution", sect. 2 "Costs of the institution" and sect. 3 "Sources of financing the deficit of funds of the institution".
In accordance with clauses 42, 43, 44 of Instruction No. 33n, all sections of the report on the execution of the plan reflect:
a) data on cash receipts and disposals of sources of financing the deficit of funds of the institution, executed:
- through personal accounts opened for the institution in the body providing cash services - column 5;
- through accounts in rubles and foreign currency opened in credit institutions for an institution in accordance with the legislation of the Russian Federation - column 6;
- through the cash desk of the institution - column 7;
b) data on non-cash transactions for the execution of receipts of institutions - column 8;
c) the total amount of fulfilled planned appointments for the reporting period - column 9 (the sum of columns 5, 6, 7, 8).
Note! In addition to the lines provided for in the sections of the report on the execution of the plan, in order to disclose information on the indicators of the execution of the plan, taking into account the more detailed (expanded) analytics on receipts (disposals), approved by the PFHD of the institution, additional substrings (p. . 37 Instruction N 33n).
The procedure for filling out the section "Income of the institution"
According to clauses 42, 38 of Instruction N 33n, the section "Income of the institution" of the report on the execution of the plan is filled in in the context of the following KOSGU codes: 120, 130, 140, 150, 152, 153, 180, 410, 420, 430, 440, 620 , 630, 650.
Note! Budgetary (autonomous) institutions cannot receive income under the codes 172, 110, 151, 160 of KOSGU. When the personal account of such institutions receives amounts of payment documents in which the budget classification codes containing the listed KOSGU codes are indicated, the Federal Treasury bodies classify them as erroneous and refer to code 180 "Other income" KOSGU (Letter of the Treasury of Russia dated 02.08.2013 N 42-7.4-05 / 2.2-470).
The procedure for the formation, in accordance with clauses 42, 38 of Instruction N 33n, of the indicators of the section "Income of the institution" of the report on the execution of the plan is given in the table.
| Column number | Formation of indicators | |||||
| Box 4 | income approved by the PFHD of the institution for the current | |||||
| Box 5 | refunds) executed through personal accounts opened institution in the body providing cash services. Such information is indicated on the basis of analytical data by type of income reflected in off-balance sheet accounts 17, opened to accounts 0 201 11 000 and 0 201 13 000. When this operation for crediting to the personal accounts of institutions cash received at the cash desk of the institution in the form income, column 5 is not included | |||||
| Box 6 | Data on cash receipts of income (taking into account their refunds) executed through accounts in rubles and foreign currency opened in credit institutions for an institution in in accordance with the legislation of the Russian Federation (hereinafter referred to as banking accounts). Such information is indicated on the basis of analytical data on the types of income reflected in off-balance sheet accounts 17, opened to accounts 0 201 21 000 (for autonomous institutions), 0 201 23 000 and 0 201 27 000. this operation of autonomous institutions for enrollment bank accounts of cash (in rubles) received in the cash desk of the institution in the form of income, column 6 is not included | |||||
| Box 7 | Data on cash receipts of income (taking into account their refunds), executed through the cashier of the institution. Such information is formed on the basis of analytical data on types of income received in the reporting period at the cashier | |||||
| Box 8 | Data on the fulfillment of planned assignments by income institutions without cash flow (hereinafter - non-cash transactions). Such information is generated on based on the data on the corresponding accounts of the analytical accounting reflecting non-cash transactions on income institutions, in the context of the types of income provided for year | |||||
| Box 9 | The total amount of fulfilled planned assignments by income | |||||
| Box 10 | income, equal to the difference between columns 4 and 9 | |||||
The procedure for filling out the section "Institutional expenses"
The section "Institutional expenses" of the plan execution report is filled in in the context of the following KOSGU codes: 210, 211, 212, 213, 220, 221, 222, 223, 224, 225, 226, 230, 231, 232, 240, 241, 242, 250, 252, 253, 260, 262, 263, 290, 300, 310, 320, 330, 340, 500, 520, 530, 550.
Note! For the purpose of processing payment orders, budgetary (autonomous) institutions are not entitled to use codes 270, 251 KOSGU. Payment orders containing the listed codes will not be accepted for execution by the OFK bodies (Letter of the Treasury of Russia dated 02.08.2013 N 42-7.4-05 / 2.2-470).
The procedure for the formation, in accordance with clauses 43, 38 of Instruction N 33n, of the indicators of the section "Institutional expenses" of the report on the implementation of the plan is given in the table.
| Column number | Formation of indicators | ||||
| Box 4 | Amounts planned for the current (reporting) financial year expenses approved by the PFHD of the institution for the current the (reporting) financial year, subject to subsequent changes, executed in accordance with the established procedure for the reporting date. Such amounts are indicated on the basis of the data reflected in corresponding analytical accounts accounts 0 504 10 000 | ||||
| Box 5 | executed through personal accounts opened by an institution in body providing cash services. Such information is indicated on the basis of analytical data on types of expenses reflected in off-balance sheet accounts 18, opened to the account 0 201 11 000. In this case, operations on receiving cash from personal accounts of institutions for making payments for the expenses of the institution in column 5 not included | ||||
| Box 6 | Data on payments of expenses (taking into account their recovery), executed through accounts in rubles and foreign currency, opened in credit institutions for an institution in in accordance with the legislation of the Russian Federation. Such information are indicated on the basis of analytical data by type expenses reflected in off-balance sheet accounts 18 opened to accounts 0 201 21 000 (for autonomous institutions), 0 201 26 000 and 0 201 27 000. In this case, operations for receiving from bank accounts of institutions of cash for making payments for the expenses of the institution in column 6 not included | ||||
| Box 7 | Data on payments of expenses (taking into account their recovery), executed through the cashier of the institution. Such information reflected on the basis of analytical data by type expenses incurred in the reporting period from the cash desk institutions, and reflected in the account 0 201 34 000 | ||||
| Box 8 | Information about non-cash operations of execution of expenses institutions that are indicated on the basis of data on relevant analytical accounts reflecting non-cash transactions for the expenses of the institution, in the context types of expenses provided for by planned appointments for current (reporting) financial year | ||||
| Box 9 | The total amount of fulfilled planned assignments for expenses for the reporting period, equal to the amount of columns 5, 6, 7, 8 | ||||
| Box 10 | The amount of unfulfilled planned assignments by expenses equal to the difference between columns 4 and 9 | ||||
For your information. In accordance with clause 40 of Instruction No. 33n on line 450 "Result of execution (deficit / surplus)" of the plan execution report, the difference between line 010 of the section "Income of the institution" and line 200 of the section "Expenses of the institution" is reflected, respectively, in columns 4, 5, 6 , 7, 8, 9. Column 10 on line 450 is not filled in.
The procedure for filling out the section "Sources of financing the deficit of funds of the institution"
The order of formation of indicators of the section "Sources of financing the deficit of funds of the institution" of the report on the execution of the plan is given in the table.
| Column number | Formation of indicators | |||||||||||||||
| Line 500 | This line reflects the sum of lines 520, 620, 700, 730, 820, 830, respectively, in columns 4, 5, 6, 7, 8, 9. Moreover, the indicators of this line in columns 4, 5, 6, 7, 8, 9 must be equal to the indicators reflected in line 450 in columns 4, 5, 6, 7, 8, 9, respectively, with the opposite sign | |||||||||||||||
| Lines 520, 620, including including: | Indicators of internal and external sources are reflected financing the shortfall | |||||||||||||||
| - according to column 4 | Amounts planned for the current (reporting) financial year receipts and payments of sources of financing the deficit funds of the institution approved by the PFCD of the institution for the current (reporting) financial year, taking into account subsequent changes drawn up in accordance with the established procedure for the reporting date | |||||||||||||||
| - according to column 5 | (payments) sources of financing the deficit of funds opened to accounts 0 201 11 000 and 0 201 13 000, in positive (on lines 525, 527, 625) and in negative (along lines 526, 528, 626) values indicators. At the same time, operations for crediting to personal accounts of institutions cash from the cash desk of the institution is not included | |||||||||||||||
| - according to column 6 | Based on analytical data by type of income (payments) sources of financing the deficit of funds institutions reflected in off-balance sheet accounts 17 and 18, opened to accounts 0 201 21 000, 0 201 23 000, 0 201 26 000, 0 201 27 000, in positive (by lines 525, 527, 625) and in negative (on lines 526, 528, 626) values of indicators. In this case, operations on crediting cash to bank accounts of institutions from the cash desk of the institution are not included | |||||||||||||||
| - according to column 7 | Based on analytical data by type of income (payments) sources of financing the deficit of funds institutions made in the reporting period from the cash desk institutions and reflected in the account 0 201 34 000 | |||||||||||||||
| - according to column 8 | Based on the data on the respective accounts analytical accounting, reflecting non-cash transactions on sources of financing the deficit of funds of institutions, in breakdown of the types of receipts (payments) provided for planned appointments for the current (reporting) financial year | |||||||||||||||
| - according to column 9 | ||||||||||||||||
| - according to column 10 | The difference in indicators between columns 4 and 9 | |||||||||||||||
| Line 700, including: | ||||||||||||||||
| - according to column 4 | The planned PFHD indicator of change is reflected fund balances of the institution relative to the beginning reporting fiscal year: in terms of planned changes the balance of funds of the institution, including (increase, decrease) of funds allocated by autonomous institution to its deposit accounts: - the planned indicator of an increase in the balance of funds institution is reflected with a minus sign; - the planned indicator of a decrease in the balance of funds institutions are reflected with a plus sign | |||||||||||||||
| - by graphs 5, 6, 7, 9 | The sum of lines 710 and 720 in columns 5, 6, 7, 9, respectively | |||||||||||||||
| Line 710, including: | Indicators of an increase in fund balances are reflected (in negative value) | |||||||||||||||
| - according to column 4 | Not filled | |||||||||||||||
| - according to column 5 | personal accounts of the institution, reflected in the debit of accounts 0 201 11 000, 0 201 23 000, excluding data on receipts reflected in correspondence with the loan accounts 0 201 23 000 | |||||||||||||||
| - according to column 6 | Based on data on cash inflows to bank accounts of the institution reflected in the debit of accounts 0 201 21 000 and 0 201 22 000 (for an autonomous institution), 0 201 23 000, 0 201 26 000, 0 201 27 000, excluding data on receipts reflected in correspondence with by credit of account 0 201 13 000 | |||||||||||||||
| - according to column 7 | Based on data on receipts (increases) of cash funds to the cash desk of the institution, reflected in the debit of the account 0 201 34 000 | |||||||||||||||
| - according to column 8 | Not filled | |||||||||||||||
| - according to column 9 | The sum of indicators of columns 5, 6, 7, 8 | |||||||||||||||
| - according to column 10 | Not filled | |||||||||||||||
| Line 720, including: | Indicators of a decrease in fund balances are reflected (in positive value) | |||||||||||||||
| - according to column 4 | Not filled | |||||||||||||||
| - according to column 5 | 0 201 11 000, 0 201 13 000 | |||||||||||||||
| - according to column 6 | Based on data on payments of funds from personal accounts of the institution reflected in the credit of accounts 0 201 21 000, 0 201 22 000 (for an autonomous institution), 0 201 23 000, 0 201 26 000, 0 201 27 000 | |||||||||||||||
| - according to column 7 | Based on data on cash payments from the cash desk institutions reflected in the credit of the account 0 201 34 000 | |||||||||||||||
| - according to column 8 | Not filled | |||||||||||||||
| - according to column 9 | The sum of indicators of columns 5, 6, 7, 8 | |||||||||||||||
| - according to column 10 | Not filled | |||||||||||||||
| Line 730 | The indicator of this line in columns 5, 6, 7, 9 reflects the sum of lines 731 and 732 in columns 5, 6, 7, 9, respectively | |||||||||||||||
| Line 731 | The amount of funds received in the reporting period for account (to the cashier) of an institution (separate subdivision). The indicator is reflected in a positive value (with a sign "a plus"). Column 10 for this line is not filled in | |||||||||||||||
| Line 732 | The amount of funds disposed of in the reporting period from accounts (from the cash desk) of the institution (separate subdivision). The indicator is reflected in a negative value (with a sign "minus"). Column 10 for this line is not filled | |||||||||||||||
| Line 820 | This line in columns 4, 5, 6, 9 reflects the amount lines 821 and 822 in columns 4, 5, 6, 9, respectively. Columns 7, 8 for this line are not filled in. In column 10 columns 4 and 9 | |||||||||||||||
| Line 821, including: | To be filled in based on data on the increase in internal settlements in terms of transactions on cash receipts when making payments between the head office and its separate subdivision for the purpose of paying taxes and (or) centralization of funds | |||||||||||||||
| - according to column 4 | The planned indicator of cash receipts is reflected funds of the institution when making settlements, produced between the head office and its separate institutions). The indicator is displayed with a plus sign | |||||||||||||||
| - according to column 5 | The amounts received to the personal account of the institution are reflected, opened in the financial authority, formed by debit turnover of the corresponding accounts 0 201 11 000, 0 201 13 000 in correspondence with the credit account 0 304 04 510. The indicator of receipts is reflected in a positive value | |||||||||||||||
| - according to column 6 | The amounts received on the accounts of institutions in rubles are reflected and foreign currency, opened in accordance with are generated according to the debit turnover of the corresponding accounts with a credit account 0 304 04 510. Income indicator reflected in a positive value | |||||||||||||||
| - by columns 7, 8 | Not filled | |||||||||||||||
| - according to column 9 | The sum of indicators in line 821 columns 5, 6 | |||||||||||||||
| - according to column 10 | The difference between the indicators of this line by columns 4 and 9 | |||||||||||||||
| Line 822, including: | To be filled in on the basis of data on the decrease in internal settlements in terms of transactions for money transfers funds within the framework of settlements between the parent institution and its a separate subdivision for the purpose of making payment taxes and (or) centralization of funds | |||||||||||||||
| - according to column 4 | The planned indicator of cash outflows is reflected institutions in the implementation of their settlements made between the head office and its separate subdivision (between separate subdivisions of one institutions). The indicator is displayed with a minus sign | |||||||||||||||
| - according to column 5 | Reflected are the amounts withdrawn from the personal account of the institution, opened in a financial authority. Data is reflected by the credit turnover of the respective accounts 0 201 11 000 c correspondence with the debit of account 0 304 04 610. Indicator decrease in internal settlements is reflected in a negative meaning | |||||||||||||||
| - according to column 6 | Reflected are the amounts withdrawn from the institution's accounts in rubles and foreign currency opened in accordance with the legislation of the Russian Federation in credit institutions. Data reflected in the credit turnover of the respective accounts 0 201 21 000, 0 201 23 000, 0 201 27 000 in correspondence with the debit of account 0 304 04 610. Decrease indicator internal settlements are reflected in a negative value | |||||||||||||||
| - by columns 7, 8 | Not filled | |||||||||||||||
| - according to column 9 | The sum of indicators in line 822 columns 5, 6 | |||||||||||||||
| - according to column 10 | The difference between the indicators of this line by columns 4 and 9 | |||||||||||||||
| Line 830 | This line in columns 4, 5, 6, 7, 8, 9 reflects the sum of lines 831 and 832 in columns 4, 5, 6, 7, 8, 9 respectively. Column 10 reflects the difference between indicators of this line in columns 4 and 9 | |||||||||||||||
| Line 831, including: | Filled in based on data on the increase in calculations in part of the payment transactions accepted by the institution liabilities (payments of refunds) within the balance funds of the institution from other sources financial support (activities) | |||||||||||||||
| - according to column 4 | The planned indicator of the increase in calculations for reflected with a plus sign | |||||||||||||||
| - according to column 5 | The indicator is formed within the balance of funds for the personal account of the institution opened with the financial authority. The data is reflected by the debit turnover of the account 0 201 11 000, other accounts to reduce settlements on positive value | |||||||||||||||
| - according to column 6 | The indicator is formed within the account balance institutions in rubles and foreign currency, opened in credit institutions. Data is reflected in debit the turnover of the corresponding accounts 0 201 21 000, 0 201 27 000, other accounts to reduce settlements on payments of the institution in correspondence with the credit account 0 304 06 000. The income indicator is reflected in positive value | |||||||||||||||
| - according to column 7 | institutions. The data is reflected by the debit turnover of the account 0 201 34 000 in correspondence with account credit 0 304 06 000. The income indicator is reflected in positive value | |||||||||||||||
| - according to column 8 | Not filled | |||||||||||||||
| - according to column 9 | The sum of indicators on line 831 column 5, 6, 7, 8 | |||||||||||||||
| - according to column 10 | The difference between the indicators of this line by columns 4 and 9 | |||||||||||||||
| Line 832, including: | Filled in based on data on the reduction of settlements in part of operations to attract within the balance of cash funds to pay for the funds received by the institution obligations of other sources of financial security (activities) | |||||||||||||||
| - according to column 4 | The planned indicator of the reduction of calculations for attracting funds of the institution from other types financial support (activities) when performing in the limits of the institution's own funds liabilities (monetary obligations). Indicator reflected with a minus sign | |||||||||||||||
| - according to column 5 | The indicator is formed within the limits of the balance on the personal account an institution opened in a financial authority. Data reflected in the credit turnover of account 0 201 11 000 in correspondence with the debit of account 0 304 06 000. Indicator | |||||||||||||||
| - according to column 6 | The indicator is formed within the limits of the account balance institutions in rubles and foreign currency, opened in credit institutions. Data is reflected by credit turnover of the corresponding accounts 0 201 21 000, 0 201 27 000 in correspondence with the debit of account 0 304 06 000. Indicator decrease in settlements is reflected in a negative value | |||||||||||||||
| - according to column 7 | The indicator is formed within the limits of the cash balance institutions. The data is reflected by the credit turnover of the account 0 201 34 000 in correspondence with the debit of the account 0 304 06 000. The decrease in settlements is reflected in negative value | |||||||||||||||
| - according to column 8 | Not filled | |||||||||||||||
| - according to column 9 | The sum of indicators on line 832 column 5, 6, 7, 8 | |||||||||||||||
| - according to column 10 | The difference between the indicators of this line by columns 4 and 9 | |||||||||||||||
Features of reflection in the report of individual operations
Here are the explanations of the Ministry of Finance on the reflection in the report on the execution of the plan of individual operations arising in the process of economic activity of budgetary (autonomous) institutions.
- Operations to fulfill the requirements for payment of sanctions (forfeit, penalties, fines, compensation for damage) with the simultaneous fulfillment of the obligations of a budget institution under an agreement without cash flow should be reflected as non-cash transactions (Letter of the Ministry of Finance of Russia dated 30.10.2012 N 02-06-10 / 4554):
a) if the contract is concluded within the framework of income-generating activities, the operations are reflected in column 8 of the section "Income of the institution" on line 050 (according to code 140 KOSGU), on the corresponding line of expenses incurred in the section "Expenses of the institution" by type of financial security (activity) 2 "Income-generating activities (own income of the institution)";
b) if the agreement is concluded within the framework of activities financed by a subsidy for the execution of a state task, the operations are reflected in column 8 of the section "Income of the institution" on line 050 (code 140 KOSGU), on line 832 of the section "Sources of financing the deficit of funds of the institution" on type of financial support (activity) 2 "Income-generating activities (own income of the institution)", as well as in column 8 of the section "Expenses of the institution" on the corresponding line of expenses incurred, on line 831 of the section "Sources of financing the deficit of funds of the institution" by type of financial security ( activities) 4 "Subsidies for the implementation of state (municipal) assignments".
- Operations to transfer funds (forfeit) reflected in the personal account with code 21 (31) to the personal account with code 20 (30) are reflected in column 5 of the sections "Income of the institution", "Sources of financing the deficit of funds of the institution" (line 710) , "Expenses of the institution", "Sources of financing the deficit of funds of the institution" (line 720) (Letter of the Ministry of Finance of Russia dated March 25, 2013 N 02-06-07 / 9374).
- Operations to compensate for damage for the identified shortage (Letter of the Ministry of Finance of Russia dated October 29, 2012 N 02-06-10 / 4522) are reflected in the report on the implementation of the plan in the following order:
a) the receipt of funds at the institution's cash desk in compensation for damage for the identified shortage, repaid to the institution's cash desk, is reflected in the "Institutional Income" section in column 7 on line 092 (according to KOSGU code 410) or on line 095 (according to KOSGU code 440) with "plus" with the simultaneous reflection of this amount in the section "Sources of financing the institution's deficit" in column 7 on line 710 (according to the KOSGU code 510) with a "minus" sign;
b) the surrender of funds from the cash desk of the institution to its personal account is reflected in the section "Sources of financing the deficit of funds of the institution" in column 7 on line 720 (code 610 KOSGU) with a plus sign and on line 732 (code 610 KOSGU) with minus sign. In this case, this amount is simultaneously reflected in column 5 on line 710 (according to KOSGU code 510) with a minus sign and on line 731 (according to KOSGU code 510) with a plus sign;
c) the transfer from the personal account of funds from compensation for damage for the identified shortage to the income of the corresponding budget is reflected in column 5 on line 092 (according to code 410 KOSGU) or on line 095 (according to code 440 KOSGU) with a minus sign and on line 720 ( by code 610 KOSGU) with a plus sign.
- Transactions on payment of VAT on rental income are reflected in the "Institutional Income" section on line 101 (code 120 "Property Income" KOSGU) with a minus sign (Letter of the Ministry of Finance of Russia dated 10.09.2012 N 02-04-12 / 3601 ).
Journal Expert
"Institutions of culture and art:
accounting and taxation "
In the report (f. 0503737), reflect the data on planned and actual income and expenses. For more information about who needs to submit the form, in what time frame and how to fill it out without errors, read the article.
The report on the implementation of the FHD plan is formed separately for each type of financial support (activity):
- own income of the institution (KFO 2);
- subsidy for the fulfillment of a state (municipal) task (KFO 4);
- subsidies for other purposes (KFO 5);
- subsidies for the purpose of making capital investments (KFO 6);
- funds for compulsory health insurance (KFO 7).
Founders and financial authorities check the accounts that institutions submit to them to see if they meet the control ratios set by the Ministry of Finance.
A report on the implementation of the FHD plan by the institution (f. 0503737) must be provided by all budgetary and autonomous institutions and their separate subdivisions.
Form 0503737
From 24.06.2019, the order of the Ministry of Finance 73n of 16.05.2019 came into force with amendments to Instruction 33n. This legal document changed the report form 0503737 and amended the instructions for filling out. The adopted amendments should be applied in the reporting for 2019. The letters of the Ministry of Finance No. 02-06-07 / 43076 and the Federal Treasury No. 07-04-05 / 02-12069 dated June 11, 2019 specify that quarterly and monthly reports in 2019 are formed on the basis of the new edition 33n. This means that in 6 months you need to submit a new form 0503737.
The name of column 10 was changed: it was “Not fulfilled the planned appointments”, it became “The amount of deviation”. Column 10 is now filled under all conditions.
Submit the report (f. 0503737) as part of the quarterly and annual financial statements. Submit it on April 1, July 1, October 1 and January 1 of the year following the reporting year.
Reporting handbook: 33 templates and 37 recommendations for filling
Instructions for filling out the form 0503737 in 2019
In the report (form 0503737), reflect the indicators of cash execution of the FHD plan on an accrual basis from the beginning of the year. The form is divided into four sections:
- the income of the institution;
- expenses of the institution;
- sources of financing the deficit of funds of the institution;
- information about the return of the balances of subsidies and expenses of previous years.
Generate the report according to the codes of the budget classification that you use. If there are no indicators for some codes, do not fill in the lines for them. How to fill in the sections of the report, see table 1.
How to fill out sections of the form
|
Analytics code |
How to shape |
|
|
1. Income of the institution |
Analytical group codes for the budget revenue subtype |
Reflect the revenue receipt and return data for the current year. Exception - refunds of the balances of subsidies or grants from previous years Column 10 is now required to be filled |
|
2. Costs of the institution |
Cost Type Codes (CWR) |
Reflect the data on expenses, taking into account the recovered in the current year. Exception - refunds of expenses from previous years |
|
3. Sources of financing the deficit of funds of the institution |
Analytical group codes for the type of funding sources for budget deficits |
Reflect the data on cash receipts and outflows of funds - sources of financing the deficit of funds of the institution. On line 591 (analytics code 510) of the section, reflect the return to the account of the institution of receivables of previous years (restoration of cash expenses of previous years) and the previously listed collateral. On line 592 (analytics code 610) of the section, reflect the balances of subsidies (grants) of previous years transferred from the account, as well as the amount of collateral (pledges) |
|
4. Information on the return of the balances of subsidies and expenses of previous years |
Reference section. In it, reflect: |
|
|
- line 910: refunds of the balances of subsidies (grants) of previous years, reflected in line 592. About this - in the letter of the Ministry of Finance dated May 15, 2019 No. 02-06-05 / 35076; |
||
|
- line 950: returns of receivables from previous years (recovery of cash expenses of previous years), reflected in line 591. |
Features of section 3 of the Report f. 0503737
Reflect all cash flow transactions in line 700. Do it like this: on line 710 indicate the operations of receiving money, on line 720 - operations on disposal. Additionally, open the direction of movement of funds along the lines:
- 520, 620 - receipt of money and the result of currency revaluation;
- 730 - internal turnovers: transfer of money from account to cashier and vice versa, between the accounts of the institution;
- 820 - the movement of money between the institution and separate divisions or branches that have the status of legal entities;
- 830 - movement of money in the balance of funds on the account or in the cash desk for internal borrowing and non-cash transactions.
After filling out the report, check it. To do this, compare lines 450 and 500 in columns 4, 5, 6, 7, 8, 9, they must be with the opposite sign (paragraph 41 of Instruction No. 33n).
When filling out the report (f. 0503737), take into account the explanations of the financial departments. The Ministry of Finance and the Federal Treasury regularly issue letters in which they clarify the reporting rules for the current year. Typically, these letters are addressed to federal agencies and administrators. But the financial authorities of the constituent entities of the Russian Federation and municipalities also use clarifications of letters.
Non-cash transactions
Non-cash transactions are those transactions that take place without the flow of funds of the institution. All such transactions must be reflected in column 8 "Non-cash transactions" of the report (f. 0503737).
The main non-cash transactions of budgetary and autonomous institutions include, for example, when the institution:
- withholds damage from the employee's salary;
- pays for the obligations under the contract minus the forfeit.
If the bank withholds fees for its services, for example, acquiring, from the income of the institution, then this also applies to non-cash transactions.
Line 830 columns 5, 6, 7, 8, 9 reflect the sum of lines 831 and in columns 5, 6, 7, 8, 9, respectively.
Line 831 is filled out on the basis of data within the funds balance of the institution, including when performing non-cash transactions:
In column 5 - within the balance of funds on the personal account of the institution opened with the financial authority. The data are reflected on the debit turnover of account 020111000 "Institutional funds on personal accounts with the treasury body" in correspondence with the credit of account 030406000 "Settlements with other creditors". The indicator of receipts is reflected in a positive value;
In column 6 - within the limits of the balance on the institution's account in rubles and foreign currency, opened in accordance with the legislation of the Russian Federation in credit institutions. The data is reflected on the debit turnover of the corresponding accounts 020121000 "Institutional funds in accounts with a credit institution", 020127000 "Institutional funds in foreign currency in accounts with a credit institution" in correspondence with the credit of account 030406000 "Settlements with other creditors". The indicator of receipts is reflected in a positive value;
