The procedure for applying the CPS. How to apply a new CPP? Kif budgetary institutions for the year

In the program "1C: Accounting of the State Institution 8", revision 2.0 The first 17 discharges of the account number of the accounting accounts of the institution (hereinafter referred to as the Work Plan of the Accounts) are nonbalance measurement of the accounting register CPS Type reference book.

Important!

In the directory Classification Signs of Accounts (CPS) Articles of expenses approved by the estimation (FCD plan) should be specified, an income articles, as well as the necessary codes of sources of funding for the budget deficit administered by the institution.

3.17.1. History "Classification Signs of Accounts (CPS)"

Directory Classification Signs of Accounts (CPS) Designed for storage of 17-bit budget Codes income, departmental, functional classification of budget expenditures, classification of sources of financing budget deficit or arbitrary classifier (It can be applied by budget and autonomous institutions), according to which the operations should reflect all the institutions, accounting in the information base of the program "1C: State Institution Accounting 8" program, revision 2.0.

To view the directories Classification Signs of Accounts (CPS) It follows in the section Setup and administration Select the navigation panel command Classification Signs of Accounts (CPS).

The directory is used to form discharges 1-17 of the account of the work plan's account of the institution.

Set in the directory CPS Codes are included in the accounting account number in the form of a prefix (discharges 1-17) and are reflected in the primary documents and accounting registers.

The view of the classifier that will be used in the formation of accounts of the account of the accounts - Budget or Arbitraryis determined by the institution of the work plan of accounts chosen in the accounting policy.

Before starting accounting, the reference book should indicate the expenditures on which the institution is funded, an income executive articles, as well as the necessary codes of sources of financing budget deficit from which the institution is funded.

To close accounts budget Accounting at the end of the year - the formation of postings in correspondence with the score of 401.30 should be introduced by the CPP, in which the first 3 discharge is the code of the chapter, and the remaining zeros.

Directory CPS - Multi-level, coupling can be combined into groups.

The list of budget classification codes applied in accounting by a specific institution is determined by the current law on the budget classification for a certain period, the list of analytical codes on the classification feature of revenues and disposal is determined by the institution's accounting policy also for a certain period. In this regard, the elements of the reference book Classification Signs of Accounts (CPS) They have a period of action that is determined by the date the current order of the budget classification, the FCD plan.

3.17.2.The result of the classification feature of the account (CPS)

Each element of the reference book is a specific cost of expenses, income or sources of financing budget deficit.

To enter a new item you need to press the button. Create (key Ins.).

In the form that opens, the details should be filled in the following order.

Type of indicator - The view of the classification feature of the account, determines the structure of the first 17 discharges of the working account number.

View indicatorcan take the following values:

gKBK - The code of chapter on the BC, in 4-17 discharges indicate zeros;
KRB - code of the main manager manager of budget funds, section code, subsection, target article and type of budget consumption;
KDB - code of the chief administrator of budget revenues, type code, subspecies of budget income;
Kif - the code of the chief administrator of sources of funding budget deficit, group code, subgroups, articles and type of source of budget deficit;
Arbitrary - Any 17-bit code.

Depending on the type of coupling, structure budget classifiers from which are formed the code KPS (group of details).

Group of requisites Composition of a classification sign visible only when the type of indicator is selected other than Arbitrary.

The code - 17-bit CPP code, which will be included in the working account number.

CPP code can be entered in a string of text or select from classifiers, the list of which is determined view CPS.

Depending on the selected type of CPP, a list of budgetary classifiers is given, of which the CPP code is formed.

3.17.2.1 Formation of the CPS Code by choice of budgetary classifiers

Selecting values \u200b\u200bfrom classifiers should be performed strictly in order of classifiers.

After selecting the classifier's position, it will be reflected next to the selected code, and its code will be recorded in the appropriate discharges. coda CPS.

Name - Conditional name of the cost of expenses (income, sources). Used to quickly select the desired article from the directory.

The name is automatically populated by the name of the last selected classifier. Therefore, the field Name Check after selecting the values \u200b\u200bof all classifiers.

The code Installed automatically based on the selected values \u200b\u200bof classifiers.

the date of the beginning and expiration date actions KPS Determined by the dates of the beginning (end) of the action of the components of its elements of classifiers.

Consider the order of filling the requisites of the CPP card depending on the type of classifier.

3.17.3.VTWF KPS type "Budget"

3.17.3.1 formation of zero kPS

To close accounts budget Accounting at the end of the year - the formation of postings in correspondence with the score 401.30 "Financial Result of the past reporting periods" should be introduced by the CPP, in which the first 3 discharge is the code of chapter, and the remaining zeros.

To do this, choose the type of classifier gKBK And specify chapter Select from the directory.

In requisite The code The code will be formed, the first three discharge of which is the code of the selected chapter, and the remaining discharges are zeros.

Zero CPP can be used in the transition period to reflect the operations by means of income-generating activities.

3.17.3.2 Formation of the Classification Code of Revenue (KDB)

To form account prefix for which you need to keep records in the context of the classification of income, you should choose type of indicator KDB.

In the program "1C: Accounting Institution 8", revision 2.0 Revenue classification is represented by four directories:

Chapters on budget classification,
Groups, subgroups KDB,
Articles, Stand KDB,
Subspecies of income KDB.

When choosing a view KDB Specific articles of relevant classification classifiers must be specified to form discharges 1-17 of the working account number in accordance with the structure of the revenue classification.

If the corresponding discharges of the income classification code indicates zeros, for example, the code does not contain a subspecies of income, the corresponding props of the group Composition of a classification sign

Record and close

Similarly, enter all income articles that administrate the institution.

3.17.3.3 Formation of the code of sources of financing budget deficits (KIF)

To form an account prefix for which you need to keep records in the context of the classification of sources of financing budget deficits, the type of indicator should be selected. Kif.

In the program "1C: Accounting of the State Institution 8", revision 2.0 The classification of sources of funding for budget deficits is represented by four directories:

Chapters on budget classification,
Groups, subgroups KIF,
Check Articles,
Types of KIF sources.

When choosing a type of indicator Kif Specific articles of relevant classifiers must be specified for the formation of the discharges 1-17 of the working account number in accordance with the structure of the classification of sources of funding for budget deficits.

For example, for the formation of accounts of account 201 00 "Cash tools" you need to enter the KIF 000 01 05 02 01 01 0000 510 "Increase of other cash balances of the federal budget."

To do this, you need to specify the main manager of the means and fill out the rest of the necessary details of the details of the Composition of a classification sign.

If in the appropriate categories of the classification code of sources of financing budget deficits, zeros are indicated, for example, the code does not contain a source type, the corresponding props of the group Composition of a classification sign You do not need to fill out. In the CPP code, empty values \u200b\u200bwill be replaced by "0".

Filling out the necessary details, you need to press the button Record and close To save the new item in the directory. The formed classification feature of the account will be reflected in the form of a directory list next to the article name.

Similarly, all sources of funding for budget deficit should be introduced, which administrate the institution.

3.17.3.4 Formation of the Cost Classification Code (KRK)

To set the prefix to accounts for which it is necessary to keep records in the context of the cost classification, the type of indicator should be selected. KRB.

In the program "1C: State Institution Accounting 8", revision 2.0 Classification of expenses is represented by six directories:

Chapters on budget classification,
Sections, CBR subsections,
Software (non-Program) Directions of expenses and subprogrammes (applied from 01/01/2014),
Directions of expenses (applied from 01/01/2014),
Types of CRR expenses,
Cos.

Classifier Target articles Starting 01.01.2014 submitted two directories:

Software (non-Program) Directions of expenses,
Directions expenses.

When choosing a type of indicator KRB Specific articles of relevant classifiers must be specified to form a discharge 1-17 of the working account number in accordance with the cost classification structure.

If in the appropriate discharges of the cost classification code, zeros are specified, for example, the code does not contain programs (subroutines), the corresponding props of the group Composition of a classification sign You do not need to fill out. In the CPP code, empty values \u200b\u200bwill be replaced by "0".

Filling out the necessary details, you need to press the button Record and close To save the new item in the directory. The formed account prefix will be reflected in the form of a reference list next to the article name.

Similarly, enter all the costs of expenses approved by the estimate (FCD plan).

3.17.4. The delivery of the KPS of the type "arbitrary"

For the formation of the accounts of the working plan of accounts of the autonomous (budget) institution, indicating in categories 1-17, the number of the account of the code according to the classification feature of revenues and disposal in the directory CPS Enter the appropriate elements with a type of indicator Arbitrary.

In requisite The code You should specify a 17-bit receipt code (retirement).

According to the instructions No. 157n, the classification feature of the account has 17 discharges. Therefore, in requisition The code Director CPS 17-bit codes should be introduced. For CPP View Arbitrary Instead of insignificant discharges, the zeros should be specified.

The list of analytical codes according to the classification feature of income and disposal is determined by the institution's accounting policy for a certain period, therefore for the CPP of the species Arbitrary You should specify the start date.

To turn on the CPS to the working account must be specified. the date began to start it.

If the KPS is no longer applied in accounting, in the appropriate element of the reference book should be specified expiration date CPS. This will not allow to form working accounts with an invalid coup.

3.17.4.1 formation of zero CPS

If the autonomous (budget) institution in the formation of working accounts for any type of financial support does not require an indication of the code on the classification feature of income and disposal, in the reference book CPS Just enter one code code Arbitraryconsisting of 17 zeros.

To turn on the CPP, the date of the beginning of its action should be specified.

From January 1, 2016, in the preparation and execution of budgets of the budget system of the Russian Federation, it does not apply the classification of the operations of the public administration sector (hereinafter referred to as CUP), it is excluded from the structure of the budget classification code. At the same time, the Kward continues to be used to maintain budget (accounting) accounting, budget (accounting) and other financial statements. Since the code of the budget classification is included in the account number of the working plan of state (municipal) institutions, this entails the change in the accounts of the working plan of accounts and transfer balances to new accounts with current budget classification. In this article, 1C methodologists are talking about the innovations of budget legislation and the formation in the program "1C: Accounting of the State Institution 8" of the Work Plan for accounting in 2016.

Budget classification 2016

Starting with the budgets for 2016, the compilation and execution of budgets of the budget system of the Russian Federation apply changes to Articles 18, 20, 21, 23 of the BC of the Russian Federation, provided for by the Federal Law of 10/22/2014 No. 311-FZ, in terms of the new structure of the codes of the budget classification of the Russian Federation ( CODES Classification of budget revenues, classification of budget expenditures, classification of sources of funding budget deficits) and a new procedure for applying the classification of the public administration sector operations (hereinafter referred to as CUP).

Please note that in accordance with the updated article 18 of the BC of the Russian Federation, the classification of operations of public legal entities ( Cos) is an integral part of the budget classification of the Russian Federation, which used since 2016 only for maintaining budget (accounting) accounting, budget compilation (accounting) and other financial Reportingensuring comparability of indicators of budget budgets of the Russian Federation.

In this way, in the preparation and execution of the budgets of the budget system, the CUP does not apply, and grouping income, costs and sources of funding for budget deficit is carried out by applying the classification of budget revenues, classify budget expenditures and the classification of sources of funding for budget deficit. Therefore, the Kward code does not turn on more in budget classifiers of income, costs and sources.

Orders of the Ministry of Finance of Russia of 08.06.2015 № 90N, from 01.12.2015 № 190n Appropriate changes were made to indicate the procedure for the application of the budget classification of the Russian Federation, approved by the Order of the Ministry of Finance of Russia of 01.07.2013 No. 65n (hereinafter referred to as Order No. 90n) - amended the structure of the classifiers of income, costs and sources of financing budget deficits.

In accordance with paragraph 2 of the order No. 90, the changes are used in the preparation and execution of the budgets of the budget system of the Russian Federation, starting with the budgets for 2016 (for 2016 and on the planning period 2017 and 2018).

Classification of budget revenues

code of the chief administrator of budget revenues (1 - 3 categories)
code of the type of budget revenues (4 - 13 categories)
code subspecies of budget revenues (14 - 20 discharges)

The classification code for sources of financing budget deficits consists of:

code of the chief administrator sources of funding for budget deficit (discharge 1 - 3);
group codes, subgroups, articles and type of source of financing budget deficits (discharges 4 - 20)

Classification of budget costs

The classification code of budget costs consists of:

code of the main managerial manager of budget funds (discharges 1 - 3)
section code (discharges 4 - 5)
code subsection (discharges 6 - 7)
target code (discharges 8 - 17)
code of expenses (discharges 18 - 20)

The structure of the code of the target article costs of the federal budget consists of ten discharges and includes the following composite parts (Table 3)

code of software (non-programm) direction of expenses (8 - 9 discharges)
subprogram code (discharge 10)
code of the main event (discharges 11 - 12)
code of expenses (discharges 13 - 17)

The appropriate changes are made to the reference books of the Modes of the Program "1C: Accounting Institution 8", containing budgetary classifiers, editors 1, starting from version 1.0.38.2 and above, hereinafter - BSU1; Editorial 2, starting with version 2.0.40.5 and above, hereinafter - BSU2.

Actualization of budget classifiers in the program "1C: Accounting of the State Institution 8"

Classification of expenses

Directory "Software (non-Program) Directions of expenses"
The length of the code is increased to 5 characters. The number of levels of the hierarchy is increased to three (at all three levels, codes consist of 5 characters):

at the 1st level, the code of the program (non-program) direction of expenses is indicated (discharges 8, 9 of the KRB code - two significant symbols, the rest of the zeros)
on the 2nd - subroutine code (discharges 8, 9, 10 are three significant symbols, the rest of the zeros)
on the 3rd - the code of the main event (discharges 8-12 of the CDC code)

Directory "Directions of expenses specifying individual events"
The length of the code is increased to 5 characters.

Revenue classification

From 01/01/2016 References do not apply:
- groups, subgroups of KDB,
- articles, stones KDB,
- subspecies of the income of KDB.

For storage of 2016 revenue classification, reference books are used:
- types of income KDB,
- Groups of subspecies of income KDB.

Reference "Types of CDB Revenues" (new directory) It is used to store the list of codes of types of budget revenues (discharges 4-13 of income classification), as well as corresponding to them codes of the analytical group of subspecies of budget revenues.

Directory "Group of subspecies of income KDB" (new directory) It is used to store codes of groups of subspecies of budget revenues.

Classification of sources of financing budget deficits

The composition and purpose of reference books to store the classification of sources of financing budget deficits has not changed.

In the supply of current releases of the BSU1 and BSU 2 included budget classifiers of the Russian Federation in accordance with the order of the Ministry of Finance of Russia dated 07/01/2015 No. 65n, as amended from 01.12.2015 No. 190n, from 06/08/2015 No. 90N (for 2016 and planned period), further - BC 2016. Also current classifiers (Federal.Clax file) are posted on the BSU1 BSU2 Configuration Technical Support Internet Page.

To update classifiers, use " Assistant update budget classification"(In the" Accounting - Budget Classification "menu of the main menu of the BSU1, the" Full "interface; the command in the Action panel of the" Regulatory and Reference Information "section of the BSU2 (in the" Enterprise "mode)).

Important: BC 2016 should be downloaded to BSU1 (BSU2), updated
- on version 1.0.38.2 BSU1 or higher,
- Version 2.0.40.5 BSU2 or higher.

Read more - in the article Loading and updating the budget classification of the Russian Federation
The codes of the budget classification of the subject of the Russian Federation or local budget should be introduced into directory themselves.
Read more - The article updates to the publishing classification by the user

Formation of the working plan of budget accounting accounts

From January 1, 2016, paragraph 3.2 of the Order of the Ministry of Finance of Russia dated 06.08.2015 No. 124n "On Amendments to the Order of the Ministry of Finance of the Russian Federation of December 1, 2010 No. 157n" On approval of a single accounting account for state authorities (state-owned authorities), local governments, government bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions and instructions for its use ", which regulates the procedure for including budget classification into accounting account number.

From 01/01/2016 as an analytical code according to the classification feature of income and disposal (discharges 1 - 17 account numbers budget accounting), hereinafter - the CPS, the institutions indicate 4 - 20 discharge Code of the classification of budget revenues, budget expenditures, sources of financing budget deficits. In 24 - 26 discharges of the account of the account of the work plan of accounts by official institutions, budgetary institutions, as well as organizations carrying out the authority of budgetary funds, the classification codes of the public administration sector operations (Cosu) are indicated (paragraph 21 of the instructions for applying a single accounting account plan in the editorial board Ministry of Finance of Russia from 06.08.2015 No. 124n).

Please note, from 01/01/2016, the code of chapter is no longer included in the CPS and the account number of the working plan of budget accounting accounts.

The appropriate changes are made to the reference book "", used in the program "1C: Public Institution Accounting 8" program for the formation of the discharges 1-17 of the account of the account of the account of the account of the account (Menu "Accounting - an account plan - classification features of accounts (CPS)" of the main menu BSU1, Interface "Full"; command in the action panel "Administration" of BSU2). The structure of the formation of the CPP code is changed in accordance with the new structure of the budget classification codes and the new order of formation of the discharges 1-17 of the budget (accounting) account number.

Important: Changing the account number structure requires the creation of new classification features of accounts (reference items " Classification Signs of Accounts (CPS)") With the structure applied from 2016 in part:
- income;
- expenses;
- sources of financing budget deficits.

Formation of the CPP 2016

In the program "1C: Accounting of the State Institution 8" changed the order of filling in the details of the reference book " Classification Signs of Accounts (CPS)».
For the elements of the reference book with view of the CPS "KRR", "KDB", "KIF", the start date of which is later than 01/01/2016, the details are filled in in accordance with the structure of budgetary classifiers operating since 2016.

Please note the code of the chapter on the budget classification in the CPP does not turn on.

For the elements of the reference book " Classification Signs of Accounts (CPS)"From the date of commencement earlier 01.01.2016 The composition and procedure for filling the details corresponds to the structure of budget classifiers of 2015. The order and method of using the reference book "Classification Signs of Accounts" are the former.

CPS for accounts of 100.00 "Non-financial assets"

It should be noted that the order of the Ministry of Finance of Russia dated November 30, 2015 No. 184n amended the instructions for the application of the plan for budget accounting accounts, approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, hereinafter referred to as the Instruction No. 162n.

According to subparagraph to paragraph 2.2 of Appendix No. 3 to the order of the Ministry of Finance of Russia of 30.11.2015 No. 184n, paragraph 15 of paragraph 2 of Instructions No. 162n sets out as follows: "According to accounts of analytical accounting of account 0 100 00,000" Non-financial assets " when forming balances at the beginning of the current fiscal year, except for analytical accounting accounts 010600000 "Investments in non-financial assets", 010700000 "Non-financial assets in the way", in 5-17 discharges of the account number indicate zeros».

In paragraph 2 of Instructions No. 162n, it was found that "the application of the institutions ... codes of the budget classification of the Russian Federation in the formation of 1 to 17 discharges of the account number of the budget account account plan is carried out in accordance with Appendix No. 2 to this Instruction, unless otherwise provided by this Instruction." Annex 2 to the instructions No. 162n, in the editorial office of the Order of the Ministry of Finance of Russia dated November 30, 2015 No. 184n found that the accounts of 0,100,000 "non-financial assets" applies the CPS of the type "KRR".

The KRB - in 1-17 discharges of the account number, 4-20 discharges of the budget spending code are indicated: section code, subsection, target article and expenses.

Therefore, for balances by 1.01.2016 on the accounts of the Group 100.00 "Non-financial assets", except for accounts 106.00, 107.00, it should be applied by the CPP of the species " KRB"With an indication of only the section, subsection on the BC.

CPS for accounting accounts in the temporary disposal of the institution

For accounts for accounting for funds in a temporary disposal of the institution, as before, it is possible to apply the CPS of the type "CBBC".

gKBK - in 1-17 discharges of the account number indicate zeros.

In the CPS of the type of "GKBC" with the beginning of action from 01/01/2016 only the name should be specified.

Formation of work plan for budget and autonomous institutions

According to the changes made by the order of the Ministry of Finance of Russia dated December 1, 2015 No. 190n in paragraph 1 of part 5 "Types of expenses" of instructions No. 65n, the types of expenses detail the costs, including state (municipal) budget and autonomous institutions.

For use in the work of budget and autonomous institutions on the website of the Ministry of Finance of Russia, a comparative table of compliance of the types of expenses of the classification of budget expenditures and articles (pores) of the classification of the operations of the public administration sector, relating to expenses and applicable by budget and autonomous institutions "is published.

Order of the Ministry of Finance of Russia dated September 24, 2015 No. 140n amended the requirements for the plan of financial and economic activities of the state (municipal) institution, approved by the Order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n, hereinafter referred to as the requirements for the FCD plan.

According to clause 8.1, the order of the Ministry of Finance of Russia dated September 24, 2015 No. 140n in the requirements for the FCD plan, in column 3 of the table 2 of the plan of financial and economic activities of the state (municipal) institution for rterns 210 - 280 specify the codes of expenses budgets. This procedure for the formation of indicators of the FCD plan enters into force on January 1, 2016. This is enshrined in paragraph 8 of the order of the Ministry of Finance of Russia dated December 17, 2015 No. 2015.

Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199U Amended the procedure for the formation of a report on the execution by the institution of its financial and economic activity (f. 0503737).

According to subparagraph a) of clause 2.10 of the Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199th from January 1, 2016, paragraph of the second paragraph 36 instructions on the procedure for compiling, submission of the annual, quarterly financial statements of state (municipal) budget and autonomous institutions, approved by the Order of the Ministry of Finance of Russia from 03/25/2011 No. 33n, should be applied in a new edition:

"Plan performance indicators are reflected on the basis of analytical data of accounting institution in the context of analytical codes according to the relevant codes (structural components of the codes) of the budget classificationcorresponding to the type of receipts (income, other revenues, including from borrowing (sources of financing the deficit of the institution's funds) (hereinafter referred to), the type of disposal (expenses, other payments, including on the repayment of borrowing) (hereinafter referred to Section of the report (f. 0503737): "

NOVATIONS 2016 The procedure for the application of the budget classification, accounting on the organizations of the public sector was presented at the meeting of the Ministry of Finance of Russia with the main managers of budgetary funds "Features of the federal budget in 2016" in the report S.V. Sivets, Deputy Director of the Department of Budget Methodology of the Ministry of Finance of Russia.

Below are the slides of the Presentations published on the Ministry of Finance of the Ministry of Finance S.V. Sivets.

Thus, from January 1, 2016, budget and autonomous institutions are obliged to account for expenses in accordance with the classification of expenses. When forming an account number of the working plan of budget (autonomous) institutions not only on accounting accounts for authorizing expenses 500 00 and cash expenditures 17, 18, as well as on accounts 206 00, 208 00, 302 00, 303 00, 109 00, 401 20, etc. In categories 15-17 account numbers should indicate the type of expenses.

Changing the structure of the work plan of the institution

For the formation in the program "1C: Accounting of a state institution 8" numbers of accounts with such a structure in Accounting policies Budget (autonomous) institution on the date "01/01/2016" should indicate the appropriate Structure of the working plan of accounts(Requisites "Structure of the RPS" forms "Accounting Policy of the Institution"), in which for each CFO type of KPS « Budget classification».

Important: You should not make changes established for the establishment structure of the RPS. If in the institution established in the accounting policy of the RPS structure to change the type of KPS to the "budget classification", the use of arbitrary CPS in accounts will be impossible!

Since in January 2016, it may be necessary to introduce data into account 2015 to reflect the essential facts of economic life - "events after the reporting date" on the CPP with the type "Arbitrary Classification", for accounting in 2016, to budget classification should be introduced 01/01/2016 The new structure of the working plan of accounts in which for all KFOs indicate the type of CPP "Budget Classification" and establish it for the establishment from 01/01/2016. This will make it possible to draw up documents on two types of CPS:
- Documents with the date until 01.01.2016 can be issued on the CP3 with the type "arbitrary";
- Documents with the date after 12/31/2015 can be issued on the CP3 with the type "Budget Classification".

CPS-2016 for budget and autonomous institutions

When reflecting the budget and autonomous institutions of expenditure operations, it is necessary to indicate the CPP of the form " KRB"With expenses. An example of the formation of the KPS of the form " KRB"Only with the type of cost is shown in Fig.

For balances on accounts 100 00 "non-financial assets" of the budget (autonomous) institution, you can apply the "zero" CPS of the "KRR" type.

Zero CPS - CPS, in which no classifier is specified.

When reflected income, the CPS of the type of "KDB" should be specified with an analytical group of subspecies.

When reflecting sources on accounts 201.00, you can specify zero CPP of the form " Kif».

Formation of articles of the FCD plan for 2016

In order to reflect the planned appointments on income and expenditures, budget and autonomous institutions in the program "1C: Public Institution 8" program are introduced by Articles of the FCD Plan in the Handbook "".

In the directory element " Articles Plan revenues (disposal)"For article type" KRB»It is enough to indicate the type of expenses and the Kward.

For article Plan of income (disposal) of the species " KDB»It is necessary to specify the analytical group of the subspecies of income and the Kward.

Authorization, registration of settlement and payment documents since 2016

In connection with the exception of the COS from the structure of the classification of budget expenditures from 01/01/2016, the validity of the costs, including budget and autonomous institutions will also be carried out by types of expenses of the classification of budget expenditures. Planned changes in the orders of FC dated 29.10.2014 No. 16n, from 07/19/2013 No. 11n and others: "The words" Kward codes "should be replaced by the words" codes on the budget classification of the Russian Federation ".

In applications for the cash flow rate (f. 0531801) and other settlement and payment documents issued for submission to the FC authorities, the code of the budget classification is indicated, so instead of the CUP code it is necessary to indicate the type of expenses.

Please note that since 2016, the CUP code is not included in the budget classification code, at the same time, the Kward codes should still be indicated in accounting records.

Conclusion of the code of the budget classification in printed forms

In print forms (including in the Cash Consumption Application, etc.), the 20-digit budget classification code is formed depending on the date of commencement of the classification feature of the account (CPS).

For the CPS from the start date 01.01.2016 The twenty-digit code of the budget classification is formed as follows:

discharges 1-3 - chapter code for the budget classification specified in the requisition " Head code"Director" Institutions"BSU1 (" Organizations "BSU2)
discharges 4-20 - Code CPS

Transfer of balances on the CPS on 01.01.2016

From January 1, 2016, new CPPs should be applied in all rooms of the work plan accounts for budget (accounting) accounts. Consequently, as of January 1, 2016, it will be necessary to transfer balances on the CPP for all accounts of the working plan of accounts not only to budget accounting, but also accounting on budget and autonomous institutions.

According to the technology implemented in the program "1C: Accounting of the State Institution 8", for keeping accounting in the new fiscal year in accordance with the budget classification codes established for 2016, it is necessary to transfer residues to new CPS by the date December 31, 2015.of the year.

Up to this point, all 2015 operations should be introduced into the program, which should be reflected in the 2015 report.

Regulated registers of accounting registers for 2015 should be formed - operations logs, the main book, printed and / or stored in the file, signed.

Then the operations on the balance of the balance are made - the closing of the year is performed. Again, operations logs and the main book are already taking into account the reformation, printed and persist.

At this stage it is advisable to make an archive copy of the information base - designed to form reports before transferring account balances.

Transfer of account balances 208.00, 205.00

From January 1, 2016, a new edition of the indication No. 65n is applied in terms of the application of certain Cosu codes when accounting.

Clause 3.2.1 of the Order of the Ministry of Finance of Russia of 01.12.2015 No. 190n Text of Article 130 "Revenues from the provision of paid services (works)" is complemented by a new paragraph of the twelfth following content:

"Revenues of state (municipal) institutions from subsidies receipts to financial support for them of the state (municipal) task."

Since the analytical accounts of the account 205 00 "Calculations for income" strictly correspond to the settlements of the KoSU, therefore, in 2016, the subsidies for the financial support of the state (municipal) task of state (municipal) institutions should be taken into account in account 205 30 "Calculations for income from the provision of paid works, services.

If on 01.01.2016 on account 4 205 80,000 "Calculations for other income" there are residues, they should be transferred to account 4 205 30,000 "Calculations for income from the provision of paid works, services".

Paragraph 3.2.2.3 of the Order of the Ministry of Finance of Russia dated December 1, 2015 No. 190n Description Stand 212 "Other payments" is complemented by new paragraphs Fifth - the ninth following content:

"- Reimbursement of employees (employees) of expenses related to service business trips:

on travel to the place of office travel and back to the place of permanent work with public transport, respectively, to the station, jigsaw, airport and station, pier, airport, if they are located beyond the location of the settlement, if there are documents (tickets) confirming these expenses ;
for hiring residential premises;
according to additional costs associated with accommodation outside the place of permanent residence (daily, including the payments in return for daily crews of the carriages of the Fleet);
for other expenses made by the employee in a service business trip with the permission or knowledge of the employer in accordance with the collective agreement or the local act of the employer; "

The corresponding changes are made to the description of the pods 222, 226, 290:

"3.2.3. Paragraph Fifth Stands 222 "Transport Services" shall be amended as follows:

"- expenses for payment of civil-legal contracts for the provision of services to travel to the place of office travel and back to the place of permanent work with common use;";

3.2.4. Paragraph fortieth facility 226 "Other works, services" shall be amended as follows:

"- expenses for payment of civil law agreements for the provision of services for living in residential premises (hiring residential premises) for the period of competition, educational practice, the directions of employees (employees) on official business trips;";

3.2.5. Paragraph thirty ninth articles 290 "Other expenses" shall be amended as follows:

"- Payment of daily, as well as cash for food (if it is impossible to purchase services for its organization), as well as compensation for travel costs and accommodation in residential premises (hiring residential premises) athletes and students in their direction on various kinds of events (competitions, Olympiad, educational practice and other events); ".

Thus, if the compensation of employees (employees) of expenses related to service business trips is made by cash or in cashless procedure, such expenses are recorded in accounting under Article 212 of the Cosu, regardless of their economic content. If the acquisition of travel tickets, services for the accommodation of commoded workers is made by the institution, then such expenses, as before, are reflected in the settlements of the Cosm, corresponding to the economic maintenance of expenses.

Similarly, reflected in accounting for travel expenses, meals and accommodation athletes and students when they are directed on various kinds of activities, if they cannot be centrally paid by the institution, they are reflected in the courtier of the KUZ 290.

Since the analytical accounts of the account 208 00 "Calculations with accountable persons" strictly correspond to the settlements of the Kward, therefore, the balances as of 01.01.2016 on the advancements paid to accountable persons taken into account on accounts 208 22 "Calculations with accountable persons on the payment of transport services", 208 26 " Calculations with accountable persons on other work, services ", possibly 208 91" Calculations with accountable persons on paying for other expenses "must be transferred to account 208 12" Calculations with accountable persons on other payments. "

The reflection of settlements with accountable persons in 2016 on analytical accounts of account 208 00 is made similar to the clause articles. For example, if the reimbursement of employees (employees) of expenses related to official business trips is made in cash or in cashlessly, such expenses are recorded in accounting 208 12 "settlements with accountable persons on other payments."

To transfer balances on accounts 205.00, 208.00 in the program "1C: Public institution 8" accounting can be used Assistant transfer of residues between accounts (Menu "Service - Service - Transferring balances between the accounts" of the main menu of the BSU1; command "Assistant transfer of remnants between accounts" of the Action panel "Administration" of BSU2).

Reflection of operations 2016

It should be noted that when using the KPS of the type "Budget Classification", all 2016 operations should be reflected in accordance with Appendix 2 "Procedure for the inclusion of the budget classification code of the Russian Federation in the formation of a budget accounting number" to the instruction No. 162n (as amended by the Order of the Ministry of Finance of Russia from 30.11. 2015 № 184N).

This question can be called one of the most popular among users of the program "1C: Accounting of the State Institution 8". As a rule, the question comes from government agencies funded from the budget of the constituent entity of the Russian Federation, as well as from the budget of municipal districts, much less often from institutions funded at the expense of the federal budget.

Why does this question arise in some cases very acute? Why users can not find in the directory of those or other target articles, types of expenses, articles or subspecies of income?

Answers to these questions are devoted to this article.

Prior to the entry into force of Federal Law No. 83-FZ dated 08.05.2010 "On Amendments to Certain Legislative Acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions", all government agencies were recipients of budget funds. Budget accounting was carried out according to the instructions approve of the 26-tidy plan of budget accounting accounts, an integral part of each account was the 17-thorahous element - the CBC (the code of the budget classification), which could take several values: KRB (budget expenditure code), KDB (budget revenue code ), KIF (classifier of the source of internal financing), GKBC (head code, other discharges - 0).

After the entry into force of the Federal Law 83-ФЗ occurred the most large-scale reorganization of the budget network over the past decades, dividing government agencies for state institutions (budget recipients) and budget with autonomous (recipients of subsidies from the budgets of the relevant level).

7 new instructions approve of accounting rules, the registers of primary documents, as well as the forms of quarterly and annual reporting came into force.

The radical changes have undergone the following questions: budget and autonomous institutions were allowed to keep records not at full budget classification, but according to an arbitrary classification. This did not mean that the number of discharges in accounting accounts decreased, just it was allowed to apply the value "0" in the corresponding discharges. Moreover, if the founder considers it necessary to introduce its departmental classification, then accounting in the institution should be carried out using this classification.

In addition, state institutions - recipients of funds from the budget of the subject and budgets of municipal districts and entities, work with the use of budget classification approved by local regulatory acts and laws on the budgets of relevant entities and municipalities.

The "1C: Accounting of the State Institution 8" supports the relevance of the budget classification approved by the orders of the Ministry of Finance of the Russian Federation. At the moment there is an order of the Ministry of Finance of the Russian Federation of 21.12.2010 No. 180n "On approval of the instructions on the procedure for the application of the budget classification of the Russian Federation", taking into account changes made.

In the type of delivery of the program's release, the Federal.Clax file is included, which actualizes the budget classification (according to the order of the Ministry of Finance of the Russian Federation) in the information base using the built-in processing "update of the budget classification".

Therefore, not all government agencies can find the classifiers necessary for accounting and budget accounting.

And now consider in step by step, as in the program "1C: Accounting of the State Institution 8" to make a classifier approved by a local regulatory act, namely, by order of the Department of Finance, Budget and Control of the Krasnodar Territory of 12/22/2011 No. 532 "On Establishment The procedure for applications in 2012 of the budget classification of the Russian Federation in a part belonging to the regional budget and the budget of the territorial fund of compulsory medical insurance of the Krasnodar Territory ".

Requires New CPPs (Classification Sign of Account):

budget expenditure code 825 0707 4230203 013 - "Events related to the implementation of the recreational campaign of children in a difficult life situation, the financial support of which is carried out at the expense of edge budget"

code of budget revenues 841 1 17 05020 02 0011 - "The receipt of contributions for measures for the protection of cultural heritage facilities"

When adding a new CPS to the CPS Handbook of the Institution, you must consider several points:

3. In all the created elements of the Logo Classification menu, in the "Start action" field, specify this regulatory act, and in the Budget field - select the appropriate budget

4. Check in the establishment card compliance of the "Budget" field and the field "Code of Chapter" created elements

After that, you can proceed to the creation of a new CPP.

Create a budget expenditure code 825 0707 4230203 013 - "Events related to the health campaign of children in a difficult life situation, the financial support of which is carried out at the expense of edge budget.
1. Install the view of the CRM classifier
3. Choose from the directory section, subsection
4. We enter a new target article (according to the structure of the target article by order of the Department of Finance, Budget and the Control of the Krasnodar Territory of 12/22/2011 No. 532)

5. Add the desired program

6. Add the necessary subroutine in strict accordance with the hierarchy of the target article

7. We choose the view of the costs, enter the name of the consumption code in accordance with Appendix No. 1 to the order of DFBC 532 dated December 22, 2012 and we save the element.

Now let's create in the CPP directory of the establishment of the budget revenue code 841 1 17 05020 02 0011 - "The receipt of contributions for measures for the protection of cultural heritage facilities"
1. Install the type of CDB classifier
2. Choose from the directory chapter on the BC
3. Choose a group, subgroup of income

4. The next step will be the selection of the article and the approach of the income code

5. And in conclusion add subspecies of income

8. Let us enter the name of the income code in accordance with Appendix No. 3 to the order of DFBC 532 of 12/22/2012 and we save the element.

Number of hits: 34985

In 2016, the Budget Institution was modernized by the DVR (the Balance of 27,000 rubles). Remains on 01.01.2016 for fixed assets were transferred to the classification sign of the account 01060000000000000. In July 2016, an HDD drive was purchased to upgrade this fixed assembly (DVR). The HDD drive as other material reserves was purchased with a classification feature of the account, namely 01063940290019244. As in budget accounting, reflect the modernization of the fixed assessment through the account 106.31, if these material values \u200b\u200b(DVR, HDD drive) have different classification features of the account?

Having considered the question, we came to the following conclusion:

Rationale of output:

Casual institutions, authorities and local governments use budget classification codes in the formation of budget accounting account numbers in accordance with the requirements:

- paragraph 21 of the instructions N 157N, approved by the Order of the Ministry of Finance of Russia dated December 1, 2010 (hereinafter referred to as the instruction N 157n);

- Appendices N 1 "Plan of budget accounting accounts" to the order of the Ministry of Finance of Russia from 06.12.2010 N 162n;

- Applications N 2 "The procedure for including the code of the budget classification of the Russian Federation in the formation of a budget account number" To the instructions approved by the Order of the Ministry of Finance of Russia from 06.12.2010 N 162n (hereinafter referred to as the instruction N 162N).

According to accounts of analytical accounting of account 0 100 00,000 "non-financial assets" in the formation of balances at the beginning of the current fiscal year, with the exception of analytical accounting accounts 0 106 00 000 "Investments in non-financial assets", 0 107 00,000 "non-financial assets in the way", In 5-17 discharges, the account number indicates zeros (clause 2 instructions N 162N). On the intercreational period, outgoing balances on the accounts of last year as of January 1, 2016 should be transferred to the incoming remnants of the current year in the manner prescribed by the email of the Ministry of Finance of Russia from 14.03.2016 N 02-07-07 / 14989. It should be noted that the Ministry of Finance of Russia prepared amendments to the N 162n instruction, providing an exception to this rule. It is planned that in 5-17 discharges of account numbers 0 100 00,000 "non-financial assets" and corresponding to them accounts 0 401 20 200 "Economic entity costs" (except for accounts 0 106 00 000, 0 107 00 000 and 0 109 00 000 ) It will be possible to indicate not only zeros, but also the components of the CBC, which determine the target assignment of the allocated funds (see the letter from 05.05.2016 N 02-07-10 / 25987).

Formation of 1-17 discharges of non-financial assets accounting accounts (hereinafter referred to as NFA) for operations related to their acquisition in 2016, as well as their subsequent cancellation, is carried out using the budget cost classification codes according to Appendix N 2 to the N 162N instruction. Namely, 1-17 discharges of the account number indicate 4-20 budget spending code: section code, subsection, target article and types of expenses.

Thus, in the situation under consideration, accounting of NFA objects (write-off, depreciation, etc.) in 2016 is as follows:

On the NFA acquired in 2015 and earlier, in the budget classification codes, on which the transfer of balances on accounts for accounting these assets was carried out as of January 1, 2016 (i.e., on the CPP 010600000000,000);

According to the NFA, purchased in 2016, according to the classification codes of budget expenditures in accordance with Appendix N 2 to the instructions N 162N (i.e., according to the KPS 01063940290019244).

This is due to the fact that the NN 157N instructions, 162n do not provide for the possibility of accounting for the book value of one object on several CPP codes.

Modernization is one of the reasons for changing the initial (balance) value of the NFA objects (clause 27 of the instructions N 157N).

Reflection in 1-17 discharges of the account number on the accounting of fixed assets 01060000000000000 does not interfere with the reflection in accounting for its upgrades with excellent analytical codes according to the classification feature of disposal.

In other words, as a result of the modernization, the carrying amount of the DVR, taken into account in the account 101 34, indicating 1-17 discharges of the account number 01060000000000000, will continue to be taken into account in this account indicating this CPP. At the same time, the cost of the HDD-drive, accounted for in account 105 36, indicating 1-17 discharges of the account number 01063940290019244, will be written off as a result of modernization on this CPP.

Accounting for investments (investments) in the extent of the factual costs of the institution in the objects of the NFA in their modernization is carried out in account 106 00 "Investments in non-financial assets" (clause 127 of the N 157N instruction).

Specialists of the financial department clarify that accounts 401 20 200, 304 04,000, applied in correspondence, reflecting operations on the write-off, depreciation, transfer of the NFA, adopted for accounting in the current fiscal year, are used with the "non-zero" CPS (the emails of the Ministry of Finance of Russia from 14 May 2016 N 02-07-10 / 28322, dated May 17, 2016 N 02-07-10 / 28328). These explanations can indirectly prove the fact of the possibility of applying account 106 31 with the CPP 01063940290019244 when writing off the HDD-drive acquired in the current year.

Please note: Instructions NN 157N, 162n does not provide for the order of modernization of NFA objects on one KPS, taken into account on another KPS. The official explanations of the Ministry of Finance about this is also not. Therefore, the detailed procedure for organizing accounting in such situations must be approved as part of the institution's accounting policy (paragraph 6 of the N 157N instruction).

Based on the above and provisions of the N 162N instruction in the accounting records of the budget institution, the modernization of the fixed assessment will be reflected by the following records:

1. Debit 01063940290019244 0 105 36 340 Credit 01063940290019244 0 302 34 730

Reflected delivery of the HDD-drive counterparty;

2. Debit 01063940290019244 0 106 31 310 Credit 01063940290019244 0 105 36 440

The cost of the HDD drive is taken into account in the composition of investments in the DVR;

3. Debit 01060000000000000 0 101 34 310 Credit 01063940290019244 0 106 31 310

Reflects the increase in the carrying amount of the DVR on the cost of the HDD drive.

- Encyclopedia solutions. Application by state institutions of a budget classification in order to maintain budget accounting.

The answer prepared:

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Kireeva Anna

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Billion Maria

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