Compliance established rules storage of financial and accounting documents, accounting registers and other accounting materials current and past years;
In the draft order of the Federal Customs Service of Russia for other citizens Russian Federation providing assistance in solving the tasks assigned to the customs authorities, in addition, the person in charge who will receive weapons from the award fund, sign in the book for temporary issuance of weapons and submit to the customs authority documents confirming the acceptance and transfer of award weapons, issued in in accordance with the Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n "On approval of the Instruction on budget accounting" (registered by the Ministry of Justice of Russia on February 12, 2009, reg. N 13309) as amended by the Orders of the Ministry of Finance of Russia dated July 3, 2009 N 69n ( registered by the Ministry of Justice of Russia on August 13, 2009, reg. N 14524), dated December 30, 2009 N 152n (registered by the Ministry of Justice of Russia on February 4, 2010, reg. N 16247), after its delivery.
"Budgetary institutions: audits and audits of financial and economic activities", 2009, N 8
The Ministry of Finance has prepared an Order of 03.07.2009 N 69n "On Amendments to the Instruction on Budget Accounting Approved by Order of the Ministry of Finance of Russia dated 30.12.2008 N 148n" (hereinafter - Order N 69n), which is currently registered with the Ministry of Justice. The announcement of the main changes that will be made to the maintenance procedure is presented to the attention of the readers. budget accounting in the near future.
Part 1 "Organization of budget accounting" Instruction N 148n<1>supplemented by the rule for documenting operations in Russian.
<1>Instruction on budget accounting, approved by By order of the Ministry of Finance of Russia dated December 30, 2008 N 148n.
Changes to the Chart of Accounts
Section 3 "Obligations" of the Chart of Accounts for budgetary accounting was supplemented with account 0 304 04 100 "Intradepartmental calculations of income" and corresponding accounts analytical accounting: 0 304 04 110, 0 304 04 120, 0 304 04 130, 0 304 04 140, 0 304 04 150, 0 304 04 151, 0 304 04 152, 0 304 04 153, 0 304 04 160, 0 304 04 180 , as well as account 0 304 04 200 "Intradepartmental calculations of expenses", analytical accounts of which were present in the Chart of Accounts earlier. In addition, the specified section was supplemented with account 0 304 04 400 "Intradepartmental settlements on income from retirement are not financial assets"and the corresponding analytical accounts: 0 304 04 410, 0 304 04 420, 0 304 04 430, 0 304 04 440.
From sect. 5 "Authorization of budget expenditures" excluded accounts 0 501 01 520, 0 501 01 540, 0 501 01 800, 0 501 01 810, 0 501 01 820.
Changes in the Procedure for the Application of the Chart of Accounts
Changes have been made to the Procedure for the application of the Chart of Accounts for budgetary accounting (part III). An additional interpretation of the concept of a complex of constructively articulated objects is excluded.
Changes have been made to the rules for calculating depreciation for objects non-financial assets... Moreover, some of them are of a clarifying nature. This applies to objects library stock... So, now Instruction N 148n clearly states that these objects are not written off when they are put into operation, if their value is not higher than 3000 rubles. For objects of the library fund worth up to 20,000 rubles. 100% depreciation is charged upon commissioning. Depreciation linear method accrued on such objects worth over 20,000 rubles.
The innovation is that the rules for registering objects of the library fund and intangible assets are now the same.
The revision of clause 69 of Instruction N 148n now leaves no doubt that strict reporting forms should not be taken into account in the composition of inventories.
Clause 99 of Instruction N 148n now contains the answer to the question by which KOSGU code - 510 or 610 to reflect transfer transactions on account 304 04 610 Money within the framework of settlements between stand-alone unit and the head office.
V new edition Clause 149 of Instruction N 148n is set out, which regulates the procedure for applying account 0 205 00 000 "Calculations of income". It now contains the answer to the question of who should apply the specified account and when. In addition, the rules were adopted for calculating budget revenues from the provision of interbudgetary transfers by the administrator (by the administrator for the return of unused balances of interbudgetary transfers of previous years, provided in the form of subventions, subsidies, other transfer, etc.
The error in the correspondence of accounts when writing off from the balance sheet an unrealistic to collect amount of debt on advance payments made (clause 155 of Instruction N 148n) has been fixed.
Clarified operations for the calculation and transfer of taxes, fees and payments. In addition, the entries are shown to reflect the amount of funds received by the budget to compensate for damage caused from theft and (or) shortages from recipients of budget funds who are not authorized to administer cash receipts to the budget, and from administrators of budget revenues who carry out separate powers to calculate and record payments to the budget (clauses 203, 215 of Instruction N 148n).
Accounts 0 501 00 000, 0 503 01 000 should not be used by the treasury authorities, account 502 00 000 - by the financial authority.
Changes in off-balance sheet accounts
Clarified rules off-balance sheet... For the sake of clarity, we will present the changes in the table.
Instruction N 148n as amended Order N 69n | Instruction N 148n in the same edition |
insolvent debtors " This account takes into account debtors within five years from the date its cancellation in the manner prescribed legislation, from balance sheet institutions (for another term, established by law) for observing the possibility of her recovery in case of change property status of debtors. Upon renewal of the collection procedure debtors' debts or receipt of funds for repayment debts of insolvent debtors on the date of renewal collection or on the date administration of these proceeds are written off such debt from off-balance sheet Analytical account accounting organized in the context of budget codes classification of the Russian Federation, according to which on the balance sheet of the institution accounts receivable from debtors (respectively, by codes budget). Analytical accounting is carried out in indication of the last name, first name and patronymic debtor, full name legal entities and details, required to determine the debtor in purposes of possible recovery arrears | Account 04 "Written off debt insolvent debtors " This account takes into account indebtedness of insolvent debtors within five years from the moment of its cancellation is in order, established by law, with the balance sheet of an institution for observing the possibility of her recovery in case of change property status debtors. Upon receipt of funds in debt repayment insolvent debtors on date of administration of these proceeds are carried out writing off such debt from off-balance sheet accounting. Analytical account accounting is organized in breakdown of budget codes classification of the Russian Federations for which on the balance sheet institutions were taken into account debt of debtors (respectively, by codes classification of income, expenses and sources of financing the deficit budget). Analytical accounting is carried out in Card for accounting of funds and settlements with the indication of the last name, first name and patronymic of the debtor, full names of legal entities and details required for determination of the debtor for the purpose possible debt collection |
Account 17 "Receipts of funds to the institution's accounts " The account is intended for accounting bank accounts of institutions, and accounts of institutions for accounting of funds from income-generating activities in breakdown of income classification codes budgets, classification codes budgets, return specified budgetary funds from main by credit of account 0 201 03 610 "Disposals funds of the institution in transit ", relevant analytical accounts accounting for account 0 304 04 000 "Intradepartmental settlements" in breakdown of expense classification codes budgets, classification codes sources of financing deficits budgets. Analytical account accounting carried out in the Multi-graphic card and (or) in the Card for accounting funds and calculations | Account 17 "Receipts of cash funds to the institution's accounts " The account is intended for accounting receipts of funds for bank accounts of institutions in sectional classification codes budget revenues of the Russian Federation, return of specified receipts as well as receipts budgetary funds from main stewards (stewards) recipients of budgetary funds, reflected in correspondence with by credit account 0 201 03 610 "Disposals of funds institutions on the way ", related accounts analytical account accounting 0 304 04 000 "Intradepartmental calculations. "Analytical accounting for account is maintained in the card |
Account 18 "Disposals of funds from institution accounts " The account is designated for the bookkeeping of disposals funds from bank accounts institutions, as well as institution accounts on accounting for funds from income generating payment activities for accepted obligations by codes classification of budget expenditures, codes source classification financing the budget deficit, and See also retirement recovery. Multi-graphic card and (or) in Card for accounting of funds and settlements | Account 18 "Disposals of funds from the accounts of the institution " The account is intended for accounting cash outflows from bank accounts of institutions in breakdown of budget codes classification of the Russian Federation as well as recovery disposals. Analytical accounting for account is maintained in the card |
budgets of previous years " The account is intended for accounting financial authorities, administrators budget revenues outstanding receipts from previous reporting periods, written off by final turnovers on financial result of past reporting periods, but subject to clarification in next financial year. Analytical accounting for the account is kept in Records of unclarified receipts. Date of clarification outstanding income is reflected in column 13 "The reason why the document attributed to outstanding receipts | Account 19 "Unclarified receipts budgets of previous years " The account is intended for accounting financial authorities of outstanding receipts of past reporting periods written off final turnovers on financial result of the past reporting periods for cash execution of the budget, but subject to clarification in the next financial Analytical account accounting maintained in the Statement of Accounting outstanding receipts. date clarification of outstanding receipts reflected in column 13 "Reason for which document is attributed to outstanding receipts |
Changes in the section "Correspondence of budget accounting accounts"
Changes in sect. 1 "Correspondence of budget accounting accounts in a budgetary institution" Appendix 1 to Instruction N 148n is related to the clarification of the first 17 categories of accounts (CIF, KDB) and the 18th category of the account (type of activity). In addition, the specified correspondence was supplemented by entries on accounting for the amounts of settlements between the budget revenues administrator, exercising separate powers to administer cash receipts, and the budget revenues administrator (recipient of budget funds), exercising separate powers on the accrual and accounting of revenues (clause 62.1 of Appendix 1). The posting on the write-off of expenses related to the sale of financial assets is excluded (clause 117.3 of Appendix 1).
Clarifying changes in the part of the KRB, CIF and the type of activity have been made in Sec. 2 "Correspondence of budget accounting accounts for the authorization of budget expenditures carried out by the main managers, administrators, recipients of budget funds, chief administrators, administrators of sources of financing the budget deficit" and in Sec. 3 "Correspondence of budget accounting accounts for authorizing budget expenditures carried out by financial authorities" Appendix 1 to Instruction N 148n.
In addition, operations to reflect the amounts of budgetary obligations accepted by the recipient of budget funds within the limits of the LBS communicated to him, and the amounts of changes, as well as operations to reflect the amounts of budgetary obligations accepted by the recipient of budget funds and the administrator of the source of financing the budget deficit subject to implementation at the expense of budgetary appropriations, and the amount of changes.
Other changes
In sect. 2 "List of forms of documents of class 05 OKUD" Unified system of budgetary financial, accounting and reporting documentation "Appendix 2 to Instruction N 148n changed the names and descriptions of some forms. In particular, form 0504817 is now called" Notification of settlements between budgets for interbudgetary transfers ".
In sect. 3 "Instructions on the use of forms of primary accounting documents" Appendix 2 to Instruction N 148n to the description of the form "Cash book" (Form code 0504514) added a rule for marking sheets cash book containing traffic data monetary documents, stamped "Stock". In addition, the total indicators of operations for the day and indicators of the balance at the end of the day are formed by cash (in rubles, in foreign currency(by types of currencies)) and by monetary documents separately. In the sheets of the cash book containing data on the movement of cash documents, the lines "Including on wages"and" Total cash balance at the end of the day "are not filled in.
The description of the forms "Notification" (Form code 0504805), "Notification on settlements between budgets" (Form code 0504817) has also been changed.
In sect. 4 "Forms of primary accounting documents of class 05 OKUD" Unified system of budgetary financial, accounting and reporting documentation "Appendix 2 to Instruction N 148n forms 0504805, 0504817, 0504833 according to OKUD are set out in a new edition.
In sect. 3 "Obligations" Order of code inclusion budget classification In the Russian Federation, when forming the account number for budgetary accounting (Appendix 4 to Instruction N 148n), the position of the KDB "Intradepartmental settlements" was added (in terms of settlements on budget revenues (account 1 304 04 000)).
The rest of the changes are mainly of a clarifying, corrective nature.
In conclusion, it should be noted that Order No. 69n does not specify the date of its entry into force.
L.Maksimova
Editor in Chief
"Budgetary institutions:
revisions and checks
financial and economic activities "
