In the budget (accounting) accounting of state (municipal) institutions there are a number of operations that should be reflected in inter-reporting period. 1C experts told BUKH.1C what an inter-reporting period is, why it is necessary to highlight operations of the inter-reporting period in accounting and reporting, and how this is implemented in the 1C: Public Institution Accounting 8 program, edition 2.

What operations require separation inaccounting and reporting

According to the order of the Federal Treasury dated December 4, 2015 No. 339 inter-reporting period is considered a conditional period following the additional period of the previous financial year and the conclusion of budget (treasury) accounting accounts, reflecting the change in opening balances in the budget (treasury) accounting accounts of the current financial year and used to reflect transactions the need for which is due to changes in regulatory legal acts Russian Federation regulating the procedure for maintaining budget (treasury) accounting, or carrying out reorganization measures and in other cases established by the legislation of the Russian Federation.

In the budgetary (accounting) accounting of state (municipal) institutions there are also a number of operations that must be reflected in the inter-reporting period. This:

l transfer of balances in accounting (budget) accounts to the beginning of the financial year when changes are made to the order regulating the procedure for applying the budget classification of the Russian Federation, regarding changes in budget classification codes in account numbers. For example, in connection with the application from 01/01/2016 of a new edition of the Instructions on the procedure for applying the budget classification of the Russian Federation, approved. by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n in terms of changing the structure of the budget classification and, therefore, the account numbers of accounting (budget) accounting, as well as in terms of the application of some KOSGU codes by letter of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07/14989 the Procedure for the formation of incoming balances on budget (accounting) accounts as of 01/01/2016 (hereinafter referred to as the Procedure) was introduced. In accordance with the Procedure: “Transfer of outgoing balances to the corresponding analytical accounts budget accounting, formed as of 01/01/2016, taking into account operations at the end of the financial year, carried out in accordance with the provisions of Article 242 of the Budget Code of the Russian Federation, for incoming balances on the corresponding analytical accounts of budget accounting as of 01/01/2016, carried out during the inter-reporting period. Balances reflected in the relevant accounts analytical accounting, established in the General Ledger (form 0504072) for 2015, are subject to transfer to the corresponding analytical accounting accounts of the Working Chart of Accounts for Budget Accounting for 2016 on the basis of the Certificate (form 0504833) with the attachment of a table of correspondence between budget classification codes (hereinafter referred to as KBK) and analytical budget accounting accounts valid in 2015 and 2016.” The Procedure also provides accounting records for the transfer of balances on budget (accounting) accounts in connection with changes in the procedure for applying KOSGU and types of budget expenditures of the budgetary system of the Russian Federation;

• transfer of balances on budget accounting accounts to the beginning of the financial year when changes are made to the chart of accounts of accounting (budget) accounting in case of changes in the codes of budget accounting accounts (letter of the Treasury of Russia dated May 16, 2011 No. 42-7.4-05/8.1-333 “On the direction Methodological recommendations on the transition to the budget accounting chart of accounts, applied from January 1, 2011");
• transfer of balances on budget accounting accounts to the beginning of the financial year when changes are made to the structure of the account number. For example, in connection with the inclusion of a section and subsection of the budget classification of expenses in the account numbers of the Working Chart of Accounts of budgetary and autonomous institutions from 01/01/2017 by letter of the Ministry of Finance of Russia No. 02-07-07/21798, the Treasury of Russia No. 07-04-05/02-308 dated 04/07/2017, clarifications were provided on the formation of categories 1-4 of account numbers accounting;
• revaluation of the value of non-financial assets (except for precious metals and precious stones, jewelry and other valuables) (clause 28 of the Instructions for the application of the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n)) ;
• change in the balance sheet currency when changing the type of institution (letter of the Ministry of Finance of Russia dated April 25, 2011 No. 02-06-07/1546, letter of the Ministry of Finance of Russia No. 02-07-07/5671, letter of the Treasury of Russia No. 07-04-05/02-121 dated 02.02 .2017);
• transfer of balances in budget accounting accounts to the beginning of the financial year when transferring an institution to another GRBS (RBS) in terms of incoming balances (letters of the Ministry of Finance of Russia dated November 3, 2016 No. 02-06-10/64668, dated December 7, 2016 No. 02-07-10/ 72756, letter of the Ministry of Finance of Russia No. 02-07-07/5671, letter of the Treasury of Russia No. 07-04-05/02-121 dated 02.02.2017);
• adjustment of budget accounting data in connection with changes in the accounting procedure for business transactions.

Under inter-reporting period is understood as the period upon the fact that the institution reflects in the budget (accounting) accounts of operations to close account indicators within the framework of the end of the reporting financial year (2010) and until the current year’s operations (2011) are reflected in the accounts (clause 1 of part 1 of the letter of the Ministry of Finance of Russia dated 25.04 .2011 No. 02-06-07/1546).

In addition to inter-reporting period transactions, there are a number of transactions that change the opening balances of the current financial year, which also need to be separated (hereinafter referred to as financial year end transactions):

• at the end of the financial year, the amounts of income and recognized expenses on the accrual basis reflected in the corresponding accounts of the financial result of the current financial year are closed against the financial result of previous reporting periods (clause 297 of Instruction No. 157n);
• at the end of the current financial year, turnover on accounts reflecting increases and decreases in assets and liabilities are not transferred to the accounting registers of the next financial year (clause 11 of Instruction No. 157n);
• at the end of the current financial year, the indicators (balances) for the corresponding analytical accounts of budget allocations, limits of budget obligations, fulfilled monetary obligations and approved budget (planned, forecast) assignments for income (receipts), expenses (payments) of the current financial year for the next year are not are transferred (clause 312 of Instruction No. 157n);
• at the end of the current financial year, the indicators (balances) of account 17 “Receipts” cash to the institution’s accounts” are not transferred to the next financial year (clause 365 of Instruction No. 157n), etc.

According to paragraph 7 of Instruction No. 157n, the basis for reflecting in accounting information about assets and liabilities, as well as transactions with them, are primary accounting documents. For these operations primary document is an Accounting certificate (f. 0504833).

Examples of preparing an accounting certificate (f. 0504833) are given in the letter of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07/14989. It follows from them that such transactions should be reflected in the Journal for Other Transactions (f. 0504071) for the inter-reporting period.

Segregation of operations in “1C: Public Institution Accounting 8” (rev. 2)

The program “1C: Public Institution Accounting 8” edition 2 (hereinafter referred to as BGU2) includes functionality that allows you to separate in accounting and reporting the operations of the inter-reporting period and the operations of the end of the financial year.

Operations at the end of the financial year and inter-reporting period are divided into three groups depending on the type of inter-reporting period:

l Conclusion of accounts- include operations at the end of the financial year (conclusion of accounts), reflected after the formation of the form. 0503127 “Report on the execution of the budget of the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues” (f. 0503737 “Report on the institution’s execution of the plan for its financial and economic activities”), but before the formation of the balance (f. 0503130 “Balance sheet of the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues”, f. 0503730 “Balance sheet of a state (municipal) institution”).

• Technological operations- include technological operations of closing accounts, the balances of which do not carry over to the next year, - balances of off-balance sheet accounts 17 “Cash inflows” and 18 “Cash outflows”, authorization accounts for the current period of the year being closed and other similar ones.
• Changing the balance currency- include transactions reflected after the formation of the balance sheet, but before the formation of opening balances for the next year, - revaluation of non-financial assets (NFA), transfer of closing balances to the analytical accounts of the next year and similar operations.

Preparation of documents for transactions at the end of the financial year and inter-reporting period

Registration of routine operations at the end of the financial year and operations of the inter-reporting period is carried out using specialized program documents with the ability to print formalized printed forms (accounting certificate f. 0504833 and others) - see table 1:

It is possible to register arbitrary transactions of the inter-reporting period using a universal document Operation (accounting) with printing of form 0504833 “Accounting certificate”.

In documents of regular transactions of the inter-reporting period, changing the period type is usually not available:

• in the document Closing balance sheet accounts at the end of the year(Fig. 1) for each generated transaction, the type of inter-reporting period is established Conclusion of accounts;
• in documents Closing working capital accounts on accounts(Fig. 2) and Closing of authorization accounts for the ending financial year(Fig. 3) for each generated transaction, the type of inter-reporting period is established Technological operations.

Rice. 1

Rice. 2

Rice. 3

If a document is generated Transfer of balances according to CPS due to changes in the structure of the chart of accounts ( new look KPS, data transfer when changing budget classifiers) operations should be reflected in the period Changing the balance currency. In this case, this is a change in opening balances of the next period, and these changes should be reflected in Journal of transactions for other transactions (f. 0504071) for the inter-reporting period.

If the document is not related to the formation of opening balances for the next year, then you should select the period type Technological operations.

Formation of arbitrary operations with reflected in the inter-reporting period

In addition to routine operations documented in specialized documents, “1C: Public Institution Accounting 8” edition 2 provides for the formation of arbitrary operations with their reflection in the inter-reporting period. For this purpose in the document Operation (accounting) The ability to reflect a transaction in the inter-reporting period has been implemented if the transaction date is the end of the year, i.e. 12/31/XX (Fig. 4).

Rice. 4

On the date 12/31/XX, the flag becomes available in the document Reflect in the inter-reporting period and the ability to select the period type: Conclusion of accounts, Technological operations or Changing the balance currency.

It should be noted that all documents of the inter-reporting period cannot be reversed.

Generating reports and registers withtaking into account and without inter-reporting period transactions

Let's look at how the program generates reports and regulated accounting registers.

Standard Accounting Reports

Standard accounting reports allow you to obtain data on transactions:

• the current period without including transactions of the inter-reporting period;
• the current period including transactions of the inter-reporting period;
• only for the inter-reporting period.

All standard reports have the ability to customize the display of information by period type (Fig. 5):

• Reporting period;
• Conclusion of accounts;
• Technological operations;
• Changing the balance currency.

Rice. 5

To do this, in the report settings on the tab Indicators the switch should be set to the required position.

If the switch period type set to position:

• Reporting period- the report reflects information for the selected reporting period without taking into account the closure of balance sheet accounts at the end of the year, other technological operations and operations to change the balance sheet currency;
• Conclusion of accounts- the report reflects information for the selected reporting period, taking into account the closing of balance sheet accounts at the end of the year, but does not take into account the results of other technological operations and operations to change the balance sheet currency. That is, operations with the period type will be displayed in the report Reporting period And Conclusion of accounts;
• Technological operations- the report reflects information for the selected reporting period, taking into account the closure of balance sheet accounts at the end of the year (040100000, 030405000, etc.), while also taking into account the results of other technological operations, such as the closure of authorization accounts for the current year, the closure of current KEC, but without accounting for transactions to change the balance sheet currency. That is, transactions with the period type will be displayed in the report Reporting period, Conclusion of accounts And Technological operations.
• Changing the balance currency- the report reflects information for the selected reporting period, taking into account operations of closing balance sheet accounts, other technological operations (closing authorization accounts, closing current CEC), and also takes into account operations to change the balance sheet currency, such as transferring balances on the CPS. That is, transactions with the period type will be displayed in the report Reporting period, Conclusion of accounts, Technological operations And Changing the balance currency.

Additionally, by combining the flag Specified period only with different switch positions period type, you can receive the output of separate transactions for concluding accounts, technological transactions or transactions for changing the balance sheet currency.

Regulated accounting registers

Regulated accounting registers ( General ledger (f. 0504072), Operations journal (f. 0504071) etc.) include data from the inter-reporting period in accordance with the procedure for their formation established regulatory documents. Thus, regulated accounting registers are formed for the reporting period with account transactions.

Let's consider the formation of data depending on what is set in the register period type using the example of a report General ledger (f. 0504072).

For example, in 2016, the accounting of a budgetary institution reflected transactions of the current (reporting) period, transactions for closing balance sheet accounts of the current period (operations for concluding accounts), transactions for closing current CECs (technological operations) and transactions for transferring balances to new CPS (operations to change the balance sheet currency). When generating a report General ledger (f. 0504072) for 2016, the report will reflect only transactions of the reporting period and transactions on the conclusion of accounts.

The operation of transferring balances to new CPS is inter-reporting and affects only the incoming balances of the next period, therefore it should not be reflected in the regulated reports of the current period. Therefore, in General ledger (f. 0504072) for 2016, transactions are displayed only for the CPS operating in 2016.

According to paragraph 11 of Instruction No. 157n, at the end of the current financial year, turnover on accounts reflecting increases and decreases in assets and liabilities are not transferred to the accounting registers of the next financial year. Consequently, in 2016, operations to close negotiable CECs are also not reflected in the accounting registers.

When forming General ledger (f. 0504072) for 2017, the amounts of balances at the beginning of the year and at the beginning of the period (month, day) are displayed in accordance with the final balance sheet for the past year. At the same time, turnover on accounts reflecting increases and decreases in assets and liabilities did not transfer to 2017, and General ledger (f. 0504072) balances already under the new CPS operating in 2017 are included.

Formation of the “Journal for other operations” (f. 0504071)" for the inter-reporting period

According to letters of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07/14989 and the Federal Treasury dated December 26, 2013 No. 42-7.4-05/2.2-866, inter-reporting period transactions to change balances at the beginning of the year should be reflected on the basis of primary accounting documents in Journal of other transactions (f. 0504071) for the inter-reporting period. For this purpose, in the “1C: Public Institution Accounting 8” program, edition 2, an additional Journal of operations for the formation of incoming balances of the next financial year No. 8-mo. This journal is formed based on transactions changing the balance sheet currency.

Unlike other magazines, settings Magazine No. 8-mo are not edited.

Magazine No. 8-mo can be generated by going to the section Accounting and reporting(navigation bar command Accounting and reporting registers, then hyperlink Operation log (f. 0504071)). In the opened form in the details Magazine number should be specified 8th Journal of operations for the formation of incoming balances of the next financial year. In props Period The default will be the last day of the current year.

Form Journal of operations for the formation of incoming balances of the next financial year No. 8-mo must be approved in the accounting policy of the institution.

At the end of the financial year, the accountant will reflect transactions on closing budget accounting accounts and prepare annual reports. In this case, the accountant should take into account the innovations introduced into the Budget Code of the Russian Federation, as well as the provisions of the new Instructions on the procedure for drawing up and submitting reports.

We are finishing the financial year
So, at the end of the year, institutions must complete as much as possible all obligations that arose during this period. This is due to the fact that even if budget funds remain in the institution’s personal accounts as of the last day of the year, it will be impossible to use them in the future. After all, at the end of the year, settlements through the Federal Treasury authorities stop at a certain point.
Budget institutions receive, according to the approved estimate, during the year only financing of expenses of the current financial year and it is prohibited to transfer unused amounts to the next period. An exception to this situation will be amounts received by institutions from entrepreneurial activity and unused as of December 31. They are credited in the same amounts to newly opened personal accounts.
Until December 31 inclusive, the Federal Treasury is obliged to pay accepted and confirmed budget obligations.
This procedure for completing the financial period is clarified annually by the Russian Ministry of Finance with orders approving the procedure for completing the budget execution for the year.

Features of annual reporting

At the end of the year, the accountant prepares budget reports on the implementation of estimates of income and expenses. Annual reporting differs from monthly and quarterly reporting in that its indicators are always confirmed by inventory data carried out in the prescribed manner. In addition, before preparing budget reporting, turnover and balances in analytical accounting registers are verified with turnovers and balances in budget accounting accounts.
The new Instructions on the procedure for preparing reports were approved by order of the Ministry of Finance of Russia dated August 24, 2007 No. 72n. As we have already mentioned, its provisions must also be applied when drawing up the report for 2007.
Paragraph 15 of the Instruction states: in the columns of the balance sheet of budget execution (form 0503130) “At the end of the reporting period” the value of assets and liabilities and the financial result as of January 1 are shown. Moreover, these data are reflected taking into account the final entries in the accounts made on December 31 at the end of the financial year. This is another feature of reporting for this year. The recipient of budget funds reflects data on the financial results of both the current and previous periods in the monthly reporting and quarterly balance sheet, and in the annual balance sheet only in line 670 " Financial result past reporting periods."
Accordingly, before preparing financial statements, special entries are made for accounts to be closed on January 1. In this case, the turnover generated during the final operations is shown in the balance sheet certificate (form 0503110).

End of year actions
According to Article 264 of the Budget Code of the Russian Federation:
— execution of the federal budget ends on December 31;
— limits on budget obligations cease to apply on December 31;
— acceptance of budgetary obligations after December 25 is not allowed (confirmation of budgetary obligations must be completed by the Federal Treasury on December 28);
— accounts used for the execution of the federal budget (as well as other budgets of the budget system) of the year being completed are subject to closure at 24 hours on December 31.

According to paragraph 217 of the Budget Accounting Instructions, the conclusion of the accounts of the current financial year is reflected in the debit of the accounts to be closed with the credit of account 401 03 000 “Financial result of past reporting periods”.

...by budgetary funds

Clause 225 of Instruction No. 25n determines that expense authorization accounts (for keeping records of the amounts of limits on budget obligations, accepted budget obligations, budget allocations) are maintained only during the financial year. Balances at the end of the financial (budget) year in the expense authorization accounts also do not carry over to the next year.
Based on the above, operations for concluding budget accounting accounts will be as follows:

Closing balance sheet accounts at the end of the year

The document is intended for performing final transactions on accounts at the end of the year. The document is entered on December 31 after all transactions of the year have been completed (the most recent document of the year). Let's add a new document. "Accounting - Regular operations at the end of the reporting period - Closing balance sheet accounts at the end of the year."

Let's add a new document. Click the “Fill” button, the tabular part will be filled with accounts for which there are balances in the database. Rows can be deleted if necessary. Next, for each line, fill out the 401.30 subaccount. To generate transactions for closing accounts, we will post a document.

When posting a document, the following transactions are generated for the conclusion of accounts for the current reporting year:

Write-off of income to financial result:
D-t 401.10.xxx K-t 401.30.000

Write-off of expenses for financial results:
D-t 401.30.000, K-t 401.20.xxx

Closing settlement accounts with bodies providing cash services for budget execution based on budget revenues
D-t 401.30.000, K-t 1.210.02.xxx

Closing settlement accounts with bodies providing cash services for the execution of budgets for payments from the budget
D-t 1.304.05.xxx, K-t 401.30.000