Maintaining accounting records in budgetary institutions. Accounting for income and expenses in a budgetary institution Cost accounting system in a budgetary institution

Irina Knyazeva

109 account in a budgetary institution

Please clarify the use of account 109 00 “Costs for the production of finished products, performance of work, services” in a budgetary institution. The institution switched to the budget type on July 1, 2012. Reports for 2012 have been submitted. The accounting report was prepared for the second half of 2012. Expenses were allocated to 401 20 “Expenditures of the current financial year”. According to the new chart of accounts, it is necessary to reflect the direct and overhead costs of the institution. Help me figure out what expenses should be attributed to what type? What documents should you use?

Answered by the user, Anna Andreevna Andreeva, Advisor ( [email protected])

According to Instruction No. 157n, account 109 00 “Costs for the manufacture of finished products, performance of work, services” is intended to account for operations to form the cost of finished products, work performed, services provided.

The institution's costs in the production of finished products, performance of work, and provision of services are divided into direct and overhead.

Direct costs are directly included in the cost of products, works, services; overhead costs are subject to distribution between types of products (works, services). In addition to direct and overhead costs, there is a category of general business expenses in the accounting of a budgetary institution.

Three types of expenses are recorded in separate accounts:

• 0 109 60 000 “Cost of finished products, works, services”;
• 0 109 70 000 “Overhead costs of production of finished products, works, services”;
• 0 109 80 000 “General business expenses”.

For each of the above accounts, analytical accounting accounts are opened by type of expense for the relevant articles (subarticles) 211-213, 221-226, 262, 263, 271, 272, 290 KOSGU.

In the accounting policies of state (municipal) budgetary institutions, it is necessary to disclose information about the procedure for forming the cost of state (municipal) services (works), as well as services (works) provided as part of income-generating activities.

Direct costs include all costs directly related to the production of finished products, performance of work, services in the manufacture of one (single) type of finished product, work, service.

Based on paragraph 17 of the order of the Ministry of Finance of Russia and the Ministry of Economic Development of Russia “On methodological recommendations for calculating standard costs for the provision of public services by federal government institutions and standard costs for maintaining the property of federal government institutions” dated October 29, 2010 No. 137n/527 (hereinafter referred to as Order No. 137n/527) the following groups of costs are taken into account as part of standard costs directly related to the provision of public services:

• standard labor costs and charges for wage payments for personnel directly involved in the provision of public services;
• standard costs for the acquisition of inventories consumed in the process of providing public services;
• other regulatory costs directly related to the provision of public services.

The list of these expenses is not closed. Depending on the specifics of the activities of a state (municipal) institution, the list of direct expenses may change; this information must be reflected in the accounting policies.

Overhead costs are those accompanying (related to) the process of providing a service (performing work, manufacturing products), but not directly related to it. Consequently, in the established accounting policies of state (municipal) institutions, it is necessary to indicate which expenses are considered overhead.

For example, overhead costs include the following costs:

• for the maintenance and operation of fixed assets;
• production maintenance;
• travel expenses;
• employee training;
• unproductive expenses, etc.

General business expenses are expenses incurred for management purposes, the process of providing a service (performing work, manufacturing products).

In the established accounting policies of state (municipal) institutions, it is necessary to indicate which expenses are classified as general business expenses.

Such expenses may include:

• remuneration of administrative, managerial and other service personnel and insurance contributions to extra-budgetary funds from this remuneration;
• transport maintenance costs;
• office and printing expenses;
• audit, consulting and information costs;
• postal and telegraph costs;
• amounts of depreciation, repairs, maintenance and operation of buildings, structures and equipment for general purposes;
• expenses for security of the institution, etc.

Paragraph 135 of Instruction No. 157n states that general business expenses of an institution incurred during the reporting period (month), in accordance with the accounting policy approved by the institution, are distributed to the cost of finished products sold, work rendered, services rendered, and in terms of non-distributable expenses - to increase the expenses of the current financial year. Accordingly, in their accounting policies, state (municipal) institutions must determine whether they classify general business expenses as non-distributable or not.

The list of methods for distributing general business expenses is defined in Order No. 137n/527 and is not closed.

Budget expensesinstitutions - this is the amount of funds used by a budgetary organization in the process of economic activity within the limits of the amounts provided for in the estimate. Expenses of budgetary institutions are divided into cash and actual.

Cash expenses All amounts issued by a bank institution or State Treasury authorities from current budget and registration accounts are considered, both by non-cash payment of bills and in cash.

Actual expenses- these are the actual expenses of the institution, documented by the relevant documents, including expenses for unpaid accounts of creditors, accrued salaries and scholarships.

Let's give an example of cash and actual expenses broken down by economic classification codes (ECR)

Table 2.3

In practice, as a rule, cash and actual expenses do not coincide in time. Cash expenses are reflected in accounting at the time of receipt of cash or transfer of funds from the registration account. Reimbursement of cash expenses is reflected at the moment of crediting to such an account the amounts deposited, for example, upon an announcement of a cash contribution or transferred by debtors according to a payment order. Actual - at the time of their commission according to write-off acts, invoices, acts of completed work, acceptance and transfer, invoices, etc. For example, actual expenses for KEKR 1110, 1120, 1300, as a rule, are ahead of cash expenses in time. This is due to the fact that salaries, stipends and social security contributions are calculated earlier than payments are transferred and funds are received at the cash desk for payment.

Cash expenses will correspond to the actual ones in time when purchasing fixed assets, since acquired fixed assets are immediately written off as actual expenses.

According to other codes of economic classification of budget expenditures, cash expenditures are most often ahead of actual ones. So, when purchasing gasoline, office supplies, household goods, medicines, food, first the invoice is paid (cash expense), then the paid values ​​are received, and then they are written off (actual expense).

If actual costs exceed cash- this indicates the repayment of accounts receivable, which were listed at the beginning of the reporting period, or the creation due to the receipt of goods, works, services without prepayment of accounts payable at the end of the reporting period. In addition, for the items of expenses for food, medicine, stationery, expenses for the maintenance of vehicles, major repairs, the excess of actual expenses over cash may be a consequence of the write-off in the reporting period of property that was acquired earlier.

If actual expenses are less than cash expenses, this indicates the repayment of accounts payable that were listed at the beginning of the reporting period.

Accounting cash expenses maintained on synthetic accounts 31 “Accounts in banks” and 32 “Accounts in the treasury” in the context of the corresponding sub-accounts. Cash expenses are accumulated on the credit side of these accounts, and on the debit side the amounts aimed at restoring cash expenses and the amount of received funding are recorded. Analytical accounting of cash expenses is carried out in the Cash Expenses Card, approved by Order of the State Treasury dated October 6, 2000 No. 100 in the context of the EKR. Separate cards are maintained for each code of functional classification of expenses, for general and special funds, for each type of money in a special fund.

Rice. 2.1 – Movement of information on accounting for cash expenses

Accounting for actual expenses maintained on synthetic accounts of class 8 “Expenses” of the Chart of Accounts of budgetary institutions:

1. Account 80 “General fund expenses”, which has sub-accounts:

801 “Expenditures from the state budget for the maintenance of the institution and other activities”;

802 “Expenditures from the local budget for the maintenance of the institution and other activities”;

2. Account 81 “Expenditures of the special fund”, which has subaccounts:

813 “Expenditures on other revenues of the special fund”;

3. Account 82 “Production expenses”, which has subaccounts:

821 “Expenses of production (training) workshops”;

822 “Expenditures of subsidiary (educational) agricultural farms”;

823 “Expenditures on research and development work under contracts”;

824 “Costs for the manufacture of experimental devices”;

825 “Expenses for procurement and processing of materials”;

826 “Costs to be distributed.”

The debit of these accounts records the amounts of actual expenses incurred during the year. Under the loan, at the end of the year, the amounts of actual expenses are written off for the result of the execution of the estimate, depending on the source of financing of these expenses, while the debit of account 431 “Result of the execution of the estimate for the general fund” corresponds with the credit of the subaccounts of account 80, and the debit of account 432 “Result of the execution of the estimate for the general fund” special fund" with a credit to subaccounts of accounts 81.82.

Rice. 2.2 – Movement of information on recording actual expenses

Analytical accounting of actual expenses is carried out in the context of KEKR for each code of the functional classification of expenses, by general and special fund and by type of funds of the special fund in the Card of analytical accounting of actual expenses, the form of which was approved by order of the State Treasury dated October 6, 2000 - No. 100.

Accounting for expensesgeneral fund funds

The chart of accounts for accounting for actual expenses from the general fund (budgetary allocations) provides for account 80 “General Fund Expenses”, to which the following sub-accounts are opened:

801 “Expenditures from the state budget for the maintenance of the institution and other activities”;

802 “Expenditures from the local budget for the maintenance of the institution and other activities”;

On a subaccount 801 “Expenditures from the statecapital budget for the maintenance of the institutionand other events" expenses actually incurred for the maintenance of a budgetary organization and for other activities are taken into account using funds received from the state budget. The debit of this subaccount reflects the amounts of actual expenses incurred during the year with a credit to the following accounts:

23 “Materials and food products” - for the cost of consumed materials and food products;

66 “Calculations for wages” - for the amount of accrued wages, stipends;

65 “Insurance settlements” - for the amount of accrued fees to the Pension Fund, to the State Fund for the Promotion of Employment in Case of Unemployment, etc.

At the end of the year, actual expenses are written off from the credit of subaccount 801 to the debit of subaccount 431 “Result of execution of estimates for the general fund.”

On a subaccount 802 “Expenditures from localbudget for the maintenance of the institution, etc.gy events" actual expenses incurred for the maintenance of a budgetary organization and for other activities are taken into account using funds received from the local budget and provided for in the budget of this institution.

At the end of the year, actual expenses are written off from the credit of subaccount 802 to the debit of subaccount 431 “Result of execution of estimates for the general fund.”

In accounting, expenses of the general fund are reflected in the following entries:

Accounting for expenses from a special fund

Payment of expenses from the special fund is carried out from special registration accounts opened with the State Treasury of Ukraine.

The basis for expenses are payment orders submitted by the budget organization, as well as documents confirming the intended use of funds (invoices, invoices, invoices, waybills, contracts, certificates of completion of work, tender documentation, etc.).

Payment of bills is made only if there are registered obligations (financial obligations) with the state treasury body and the balance of funds for

a special registration account of a budget organization.

The procedure for paying expenses from special registration accounts is carried out in accordance with the requirements of Procedure No. 89 (see Appendix 10).

Cash issuance from special registration accounts for all needs (salaries, business expenses, business trips, etc.) is carried out on the basis of an application submitted to the State Treasury of Ukraine. The application form is given in the appendix to Order No. 89.

If budgetary institutions violate the procedure for using extra-budgetary funds (misuse and ineffective use), the State Treasury of Ukraine refuses to pay. In this case, the documents are stamped: “Payment refused.”

Just like budgetary allocations, funds received by budgetary organizations from the provision of paid services, performance of work, sale of products must be used for their intended purpose according to the estimate.

The chart of accounts for accounting for actual expenses incurred by a budgetary institution at the expense of a special fund for the maintenance of the institution and other activities provided for by the special fund of this institution provides for account 81 "Expenditures of the special fund."

The following subaccounts are opened to account 81 “Special fund expenses”:

811 “Expenses for funds received as payment for services”;

812 “Expenditures on other sources of own income”;

813 “Expenditures on other revenues of the special fund.”

On subaccount 811 “Expenses on funds received as payment for services” the actual expenses of the special fund are taken into account, made from the proceeds received by the institution according to the estimate as a fee for services. This subaccount records expenses for economic and/or production activities. When making expenses using funds received as payment for services, the same procedure is followed as established for budget funds. , ;

On subaccount 812 “Expenditures on other sources of own income” the actual expenses of the special fund are taken into account according to the institutions' estimates in relation to other sources of their own revenues. When spending funds received from other sources of own revenue, the same procedure is observed that is established for budget funds.

On a subaccount 813 “Expenditures on other revenues of the special fund” the actual expenses of the special fund of the institution's estimate are taken into account in relation to other income of the special fund. When making expenses on other revenues of the special fund, the same procedure is observed that is established in relation to budget funds.

Temporarily available funds from a special fund can be used for expenses that should be financed from the general fund (salaries, cash support, scholarships and other social benefits) with subsequent reimbursement. The procedure for reimbursement of funds from the special fund aimed at activities related to financing the expenses of the general fund is set out in the letter of the State Treasury of Ukraine dated 02.08.2000 No. 07-06/803-5690

According to the requirements of this letter, the decision to allocate funds from a special fund for budget expenses and their reimbursement is made by the manager of budget funds independently and is formalized by order of the institution. The manager must notify in writing the relevant body of the State Treasury of Ukraine in whose territory he is located.

The restoration of temporarily free funds of the special fund, which were used to finance the expenses of the general fund, is carried out by the bodies of the State Treasury of Ukraine, subject to the submission by the manager of budget funds of the following documents:

statements from the manager of budget funds (in any form) indicating the funds of the special fund aimed at repaying arrears of wages, cash support, pensions, scholarships and other social benefits, the date of such operations and the amount of funds that must be returned;

submission of the main manager of budgetary funds, which is permission to carry out this reimbursement;

balance or extract from the “Journal-Main” book if this amount of debt is recorded in subaccount 715 “Income aimed at covering the deficit of the general fund.”

In addition, the amounts of allocated funds and funds subject to reimbursement by the State Treasury of Ukraine are verified with the plan of allocations from the general budget fund, the estimate of income and expenses of the budgetary institution and the balance of allocated allocations.

In accounting, transactions related to the allocation of funds from a special fund to pay off wage arrears are reflected in the following entries:

Questions for self-control:

What is the essence of the concepts income, expenses, income estimate, expense estimate?

What is the general budget fund appropriation plan, plans for providing loans from the general budget fund?

What are the main characteristics of special fund plans, individual plans for the use of budget funds, individual monthly plans for the use of budget funds?

What is the general budget fund?

What is the essence of the special budget fund?

Tell us about the income and expenditure parts of the general and special fund estimates,

Determine what budget classification is, classification of budget revenues; classification of expenses and budget lending.

Tell us about the classification of funding; debt classification, functional classification of expenses.

What is economic classification of expenses and departmental classification of expenses?

What is the essence of the classification of budget lending, program classification of expenses and lending.

Literature: .

Current accounting instructions do not contain instructions on the possibility of accounting for costs incurred through subsidies, with their attribution to the financial result of the institution to form the cost of production.

Cost Allocation Rules

It is important to know that there is no indication of the possibility of accounting for costs incurred through subsidies (KFO 4) or due to entrepreneurial activities (KFO 2) in order to form the cost of finished products, perform work, provide services, without using account 109 00 000 “Costs on production of finished products, performance of work and services.” Thus, regardless of what type of activity the expenses were incurred, the institution, when developing its accounting policy, must determine the procedure and frequency of recording expenses in the specified account.

The institution needs to organize accounting of costs by economic elements and by costing items, depending on industry characteristics and by the method of inclusion in the cost (direct and indirect (invoices)). This operation can be performed at the end of the calendar month.

Financial support for the implementation of state (municipal) tasks by a budgetary institution is carried out in the form of a subsidy provided to it from the budget, the amount of which is calculated on the basis of standard costs. They are divided into direct costs, which are directly related to the provision of this type of service, and costs for general business needs.

Direct expenses

Direct standard costs include the cost of paying staffing specialists and consumables consumed in the process of providing services.

General expenses

The following expenses are included in the standard costs for general business needs:

• for the provision of utility services (with the exception of standard costs related to standard costs for property maintenance);
• for the maintenance of real estate objects assigned to the institution with the right of operational management or acquired using funds allocated by the founder;
• for the purchase of communication services;
• for the purchase of transport services;
• for wages and accruals for wages of administrative, managerial, administrative, support and other personnel not directly involved in the provision of services.
• other expenses for general business needs.

Overheads

Overhead (indirect) expenses of an institution are subject to distribution between types of activities (KFO), between types of services provided, as well as in tax accounting.

It is necessary to distribute such expenses even during their planning (that is, at the stage of drawing up a plan for the financial activities of the institution), in particular, when calculating the standard costs for fulfilling government tasks, for maintaining property, and when calculating the cost of paid services.

In accordance with the standard form of the agreement on the procedure and conditions for providing subsidies for reimbursement of standard costs associated with the provision of services (performing work) under government orders, the institution has the right to spend subsidies independently in order to provide services, perform work in accordance with the requirements for their quality and (or) volume , defined in the state task. At the same time, the institution does not have the right to cover part of the regulatory costs through subsidies if it conducts activities related to the provision of services (performance of work) for a fee.

Thus, the grounds for attributing cash expenses and accepted budget obligations to the CFD must correspond to the volume of work and services established by the state task, which is formed in accordance with the departmental list of public services and quality indicators of these services.

Which of the above expenses are subject to distribution is indicated in the diagram.

In the above diagram, direct and indirect (overhead) costs are combined into a group, which is conventionally called “production costs”. In turn, overhead costs included in this group are subject to distribution among the cost of products, works, services (by type).

When distributing overhead and general business expenses between types of activities, do not forget that the main activities of the institution are carried out within the framework of government assignments, which are communicated to the establishment by its founder.

Cost Allocation Example

Financial support for the main activities of a budgetary institution is carried out in the form of subsidies for the implementation of state (municipal) tasks.

They are allocated taking into account the costs of maintaining real estate and especially valuable movable property assigned to the institution by the founder or acquired from funds allocated to it by the founder for the acquisition of such property, as well as the costs of paying taxes, the object of taxation for which is the corresponding property.

Let's look at the example of the distribution of total costs between activities at the planning stage.

Example

When drawing up a plan for financial and economic activities for the next financial year, a budgetary institution must distribute planned general business expenses by type of activity. Income from subsidies for the implementation of government tasks is planned on the basis of data received from the founder on the volume of subsidies allocated to him. In addition, income is planned from the provision of paid services (by type of service), as well as from the provision of property for rent.

Generalized planned indicators for funds receipts are as follows:

1) subsidies for the implementation of state tasks, total - 122,300,000 rubles. (including the payment of taxes on property and land, for which real estate and especially valuable movable property assigned to the institution is recognized as an object of taxation - 10,200,000 rubles).

2) income-generating activities, total – 60,000,000 rubles.

The total amount of receipts is 182,300,000 rubles.

1) communication services – 50,000 rubles;

2) utility costs, total - 900,000 rubles.

Including:

– for electricity – 400,000 rubles.

– for thermal energy – 300,000 rubles.

– for water consumption and wastewater disposal – 200,000 rubles.

Transport tax – 200,000 rubles.

According to the established methodology for distributing total expenses when planning FCD, total expenses are distributed in proportion to income by type of activity as follows:

1) the total amount of subsidies received for the implementation of the state task (excluding funds for paying taxes on property and land) is equal to 112,100,000 rubles. (122,300,000 – 10,200,000);

2) the total amount of receipts from all types of activities (excluding funds for paying these taxes) is 172,100,000 rubles. (122,300,000 – 10,200,000 + 60,000,000);

3) the share of income from subsidies is equal to 65 percent ((122,300,000 rubles – 10,200,000 rubles) : 172,100,000 rubles × 100);

4) the share of income from business activities is 35 percent ((60,000,000 rubles: 172,100,000 rubles) × 100).

The distribution of expenses for clarity is presented in the table below.

Subsequently, the actual total expenses incurred are distributed between types of activities based on the approved indicators of the financial and economic activity plan.

To evenly distribute these expenses by type of activity, you can develop additional (auxiliary) tables for the FCD plan with a breakdown of planned indicators by income and expenses on a quarterly (monthly) basis.

Tax accounting

The division of expenses into direct and indirect differs in accounting and tax accounting, since in accounting the accountant follows industry instructions, and when calculating income tax, he follows the norms of Chapter 25 of the Tax Code of the Russian Federation (“Organizational Income Tax”).

When calculating income tax, budgetary institutions do not take into account as part of their income the amount of targeted receipts for the maintenance and conduct of statutory activities.

In accordance with paragraphs, Article 270 of the Tax Code of the Russian Federation, when determining the tax base, expenses in the form of the value of property transferred as part of targeted financing are not taken into account, in accordance with subparagraph 14 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, as well as other expenses that do not meet the criteria specified in paragraph 1 Article 252 of the Tax Code of the Russian Federation.

When conducting business activities and generating income and expenses for tax purposes, it is necessary to be guided by the general norms of Chapter 25 of the Tax Code of the Russian Federation, including the norms of paragraph 1 of Article 272. According to it, expenses that cannot be directly attributed to costs for a specific type of activity are distributed proportionally the share of the corresponding income in the total volume of all income of the taxpayer. However, these provisions apply only to expenses that are subject to accounting for corporate income tax purposes, and do not apply to the expenses of budgetary institutions, the financing of which is carried out through subsidies for the implementation of state (municipal) tasks.

"Accounting and taxation in budgetary organizations", 2011, N 1

The essence of authorizing budget expenditures

Execution of the budget for expenditures involves, in particular, authorization of payment of monetary obligations, which is carried out in the form of a permitting inscription (acceptance) after checking the availability of documents provided for by the Procedure for authorizing the payment of monetary obligations of recipients of federal budget funds and administrators of sources of financing the federal budget deficit, established by Order of the Ministry of Finance Russia dated 01.09.2008 N 87n.

Federal Law of 05/08/2010 N 83-FZ "On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions" (hereinafter referred to as Law N 83-FZ) to the Budget Code of the Russian Federation (BC RF) changes have been made regarding the legal status of state (municipal) institutions, aimed, among other things, at strengthening their property independence, which provides for the possibility of providing budgetary institutions with subsidies for the implementation of state (municipal) tasks, as well as for other purposes.

In this regard, Order of the Ministry of Finance of Russia dated July 16, 2010 N 72n approved the Procedure for authorization by territorial bodies of the Federal Treasury of expenses of budgetary institutions carried out at the expense of provided subsidies for purposes not related to the reimbursement of standard costs for the provision of public services (works), which came into force on January 1, 2011 and applies to federal budgetary institutions in respect of which the federal executive authorities, taking into account the provisions of Part 15 of Art. 33 of Law No. 83-FZ, a decision was made to provide them with subsidies from the federal budget in accordance with paragraph 1 of Art. 78.1 BC RF (clause 2).

According to the above Procedure, the federal executive body is obliged to annually submit to the Federal Treasury a list of targeted subsidies provided in the corresponding financial year to budgetary institutions (in respect of which it exercises the functions and powers of the founder). An authorized employee of the Federal Treasury exercises control over operations carried out by the institution with targeted subsidies. Targeted expenses are made on the basis of applications submitted by the institution. Requirements have been established for the preparation of applications and their verification. If the verification result is positive, a mark is placed on the applications confirming the authorization of payment of the institution’s monetary obligation.

Authorization of budget expenditures, in essence, is the approval of budget expenditures by the highest authority. After the representative bodies of government have made a decision to authorize expenses, the executive bodies of government, taking into account the real possibilities of financing, submit a revised draft budget for approval. The specific amount of budgetary allocations to cover authorized expenses is determined when the law or budget decision for the coming year is approved.

Pay attention! In December 2010, Order of the Ministry of Finance of Russia dated December 6, 2010 N 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application” was posted on the website of the Ministry of Finance of Russia. However, since at the time this issue of the journal was put to press, the mentioned normative act had not yet passed the registration procedure with the Ministry of Justice of Russia, it is legitimate to talk only about the draft order and, accordingly, about the draft new instructions (which must be approved by this order).

It is expected that the new rules governing accounting in budgetary institutions will be extended to relationships that arose from January 1, 2011.

At the same time, Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n “On approval of the Instructions for Budget Accounting” (as well as Orders of the Ministry of Finance of Russia that amended Order N 148n) will be declared invalid.

In terms of budget accounting at the level of generalization of accounting information on the movement of assets and liabilities, the changes cannot be called fundamental - general methodological approaches have been preserved. However, there will still be some differences. This article takes as a basis the norms of the Budget Accounting Instructions in force at the time of writing this article.

Organization of accounting of budgetary allocations

In accordance with Art. 169 of the Budget Code of the Russian Federation, the law on the federal budget for the next financial year and planning period is approved for a period of three years. In order to implement it, budget data (including limits on budget obligations) are communicated to the main managers (managers) and recipients of federal budget funds for the current financial year and planning period.

Therefore, accounting for budgetary allocations, limits on budgetary obligations, approved budget assignments for income-generating activities and obligations assumed by institutions should be organized by financial year.

To do this, in the 22nd digit of the account number for authorizing expenses, an analytical accounting code for the corresponding financial year was introduced (clause 239 of the Instructions on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n, hereinafter referred to as Instruction N 148n):

• 1 - current financial year;
• 2 - the first year following the current one (the next financial year);
• 3 - the second year following the current one (the first year following the next one);
• 4 - the second year following the next one.

Account turnover is maintained during the current financial year. At the end of the current financial year, the indicators (balances) on the corresponding analytical accounts for authorizing expenses of the current financial year are not transferred to the next financial year.

Accounting for operations to authorize budget allocations and limits on budget obligations is carried out using codes for the budget classification of expenditures and codes for the classification of sources of financing the budget deficit.

Analytical accounting for the above accounts is maintained in the card for accounting budget allocations and limits of budget obligations in the context of main managers, managers, recipients of budget funds, chief administrators, authorized persons who, in accordance with the procedure established by the chief administrator, have been delegated the authority to distribute budget allocations to administrators subordinate to him, and administrators sources of financing the budget deficit.

Changes made during the current financial year to the volumes of approved (adjusted) limits of budget obligations and (or) budget allocations are reflected with an increase - with a "plus" sign, and with a decrease - with a "minus" sign.

The forms of primary documents on the basis of which budgetary accounting of transactions with budgetary allocations and limits of budgetary obligations are maintained are established by the financial authority of the corresponding budget.

Accounts that record transactions for authorizing budgetary allocations and limits on budgetary obligations

Account 050100000 "Limits on budgetary obligations" is intended for institutions and financial authorities to take into account the indicators of approved limits of budget obligations for the current, next financial year, the first and second years of the planning period.

Accounting for limits on budgetary obligations is maintained in the following accounts:

• 050101000 "Adjusted limits of budget obligations";
• 050102000 "Limits of budget obligations for distribution";
• 050103000 "Limits on budgetary obligations of recipients of budgetary funds";
• 050104000 "Transferred limits on budget obligations";
• 050105000 "Received limits of budget obligations";
• 050106000 "Limits on budget obligations on the way";
• 050109000 “Approved limits on budgetary obligations” (maintained by the financial authority).

Analytical accounting of transactions on budget liability limit accounts is maintained in the budget liability limit account card (f. 0504062).

Example. The financial authority registered the limits of budget obligations on the basis of a consolidated budget schedule for the acquisition of fixed assets in the amount of 2,000,000 rubles. for the main manager and brought to him by treasury notice (f. 0531721) this amount, of which 1,800,000 rubles. should be transferred to subordinate budgetary institutions, and 200,000 rubles. should remain with the main manager as the recipient of budget funds.

The following accounting entries are made in the accounting of the main manager:

As we can see, the last accounting entry will be compiled for each recipient of budget funds based on the expenditure schedule with the limits of budget obligations reflected in the accounting card (f. 0504062).

Example. The recipient of budget funds, based on the expenditure schedules of the main manager, reflects the limits of budget obligations under subarticle 225 “Property maintenance services” in the amount of 250,000 rubles. with subsequent clarification of this amount (the limit was reduced by 50,000 rubles).

For accepting monetary obligations, Instruction No. 148n is intended check

050200000 "Accepted obligations", to which the following analytical accounts are opened:

• 050201000 "Accepted budgetary obligations";
• 050202000 "Accepted obligations for income-generating activities."

Based on clause 249 of Instruction No. 148n, analytical accounting of the obligations assumed by the institution is carried out on the basis of documents submitted to the institution confirming the acceptance of the obligation according to the list established, respectively, by the recipient of budget funds, the administrator of the sources of financing the budget deficit with reflection in the journal of budget obligations (f. 0504064) .

Account 050201000 “Accepted budget obligations” is intended for accounting by recipients of budget funds and administrators of sources of financing the budget deficit of the amounts of budget obligations accepted by the institution within the limits of budget allocations and (or) budget limits approved for it for the current, next financial year, the first and second years of the planning period obligations, as well as the amounts of changes made to the indicators of obligations accepted during the current financial year.

The moment of reflection in the accounting of accepted budgetary obligations (accepted obligations for income-generating activities) is prescribed in the accounting policy for the purposes of budgetary accounting most often as follows:

• under concluded contracts for the supply of products, performance of work, provision of services - upon receipt of contractual documentation by the accounting department in the amount of the contractual cost;
• when calculating wages, benefits, and other payments - according to the date of approval of the accrual document (payslips, pay sheets, orders, etc.) in the amount of amounts accrued in favor of employees;
• when calculating insurance premiums for compulsory pension insurance - monthly on the last day of the month;
• when making payments to accountable persons - on the basis of written statements from the recipient of the advance approved by the head of the institution with further adjustment to the amount of expenses incurred according to the advance report accepted and approved by the head.

Upon receipt of documents adjusting the cost of reflected expenses and expenses, appropriate adjustment entries are made for authorization transactions.

Amounts of advance payment for the purchase of products, works, and services are not reflected, since accepted budgetary obligations must be formed before cash expenses.

Accounting records for accepting budget obligations related to wages and insurance premiums are thus formed monthly based on the amount of accrued wages.

Example. Employees of a budgetary institution received a monthly salary of 840,000 rubles.

Both the receipt of limits on budgetary obligations and their use are associated with possible adjustments due to failure to fulfill contractual conditions.

Example. The institution entered into an agreement with a commercial organization for the purchase of inventory in the amount of 240,000 rubles, which was then clarified, and changes were made to the agreement to increase it by 10,000 rubles. The accountant wrote:

In addition, on the basis of clause 239 of Instruction No. 148n, operations to authorize the obligations assumed by the institution in the current financial year must be formed taking into account the obligations accepted and not fulfilled by the institution.

Indicators (balances) for the corresponding analytical accounts for authorizing expenses, generated in the reporting financial year for the first, second year following the current (next) financial year (hereinafter referred to as indicators for authorization), are subject to transfer to the analytical accounts for authorizing budget expenses:

• indicators for authorization of the first year following the current one (the next financial year) - to the authorization accounts of the current financial year;
• indicators for the authorization of the second year following the current year (the first year following the reporting year) - to the authorization accounts of the first year following the current one (the next financial year);
• indicators for the authorization of the second year following the next year - to the authorization accounts of the second year following the current year (the first year following the next year).

The transfer of authorization indicators is carried out on the first working day of the current year on the basis of a certificate (f. 0504833).

As a result of the performed operations of transferring indicators for authorization, the data of the analytical accounts for authorizing budget expenditures of the second year following the next year, containing the analytical accounting code “4” in the 22nd digit of the account number, are reset to zero.

Example. A healthcare institution has entered into a state contract (contract) with a construction organization for the construction of a building, which provides for the phased delivery of work:

• in 2009 in the amount of 1,200,000 rubles;
• in 2010 in the amount of 2,380,000 rubles.

In budget accounting, transactions for accepting budget obligations are reflected at the time of signing the contract with the following entries:

Let us assume that the limits of budget obligations in 2009 are in the amount of 1,200,000 rubles. were not paid, and the transfer of authorization indicators was carried out on the first working day on the basis of the Certificate (f. 0504833):

Counting is done in a similar manner 050300000 "Budget allocations", which is intended for institutions and financial authorities to take into account the indicators of approved budget allocations of the current (next) financial year, the first and second years of the planning period.

Budget allocations are accounted for in the following accounts:

• 050301000 "Added budget allocations";
• 050302000 "Budget allocations for distribution";
• 050303000 "Budget allocations of recipients of budget funds and administrators of payments by source";
• 050304000 "Transferred budget allocations";
• 050305000 "Budget allocations received";
• 050306000 "Budget allocations on the way";
• 050309000 "Approved budget allocations."

Analytical accounting of transactions on accounts 050304000 “Transferred budgetary allocations”, 050305000 “Received budgetary allocations” is carried out in the card for recording the limits of budgetary obligations for the corresponding accounts of the Chart of Accounts of Budgetary Accounting.

At the same time, in a similar manner, in the journal of accounting of budgetary obligations (f. 0504064), the debit of the account by the recipient of budgetary funds reflects the amount of budgetary obligations for expenses (payments) accepted by the recipient of budgetary funds, the execution of which is provided for at the expense of the budgetary appropriations approved for him for the corresponding financial year, taking into account changes approved in the current financial year, as well as the amount of changes made to the volume of accepted budget obligations in correspondence with the credit of the corresponding analytical accounts of account 050201000 “Accepted budget obligations”.

Account 050400000 "Estimated assignments for income-generating activities" is intended for institutions to take into account indicators approved by the estimates of income and expenses for income-generating activities for the current (next) financial year of estimated assignments for expenses incurred by institutions.

Analytical accounting of transactions on accounts 050400000 “Estimated assignments for income-generating activities” is carried out in the card for recording estimated assignments for income-generating activities in the corresponding accounts of the Chart of Accounts of Budget Accounting.

Accounting for estimated assignments for income-generating activities is carried out on the following accounts:

• 050401000 “Approved estimate assignments for income-generating activities”;
• 050402000 "Estimated assignments for income-generating activities of the recipient of budget funds."

Account 050401000 “Approved estimated assignments for income-generating activities” is intended for the accounting by recipients of budget funds of the amounts of income and expenses approved by the estimate for income-generating activities, the indicators of estimated assignments for expenses for the current (next) financial year, as well as the amounts of changes made to the indicators of estimated assignments, approved in accordance with the established procedure during the current financial year.

The debit of the account by the recipient of budgetary funds reflects the amounts of the estimated assignments for the expenses of the institution (amended changes) approved by the estimate of income and expenses in correspondence with the credit of the corresponding accounts of the analytical accounting of account 050402000 "Estimated assignments for the income-generating activities of the recipient of the budgetary funds."

Account 050402000 “Estimated assignments for income-generating activities of the recipient of budget funds” is intended for accounting by recipients of budget funds the volume of rights in monetary terms for the recipient of budget funds to accept obligations, the fulfillment of which is provided for by the approved estimate of income and expenses for income-generating activities for the current (next) financial year , as well as the amounts of changes made to the indicators of estimated assignments, approved in the prescribed manner during the current financial year.

The debit of the account by the recipient of budget funds reflects the amount of the institution's obligations accepted by it within the estimated assignments approved for the corresponding period (changes made to the volume of accepted obligations), in correspondence with the credit of the corresponding analytical accounts of account 050202000 "Accepted obligations for income-generating activities."

In the credit of the account, the recipient of budget funds reflects the amounts of estimated assignments for the institution's expenses (amended changes) approved by the income and expense estimates in correspondence with the debit of the corresponding analytical accounting accounts of account 050401000 "Approved estimated assignments for income-generating activities."

Example. The estimate of income and expenses for activities generating income for the institution approved expenses under code 226 “Other work, services” (payment for computer software in the amount of 500,000 rubles).

The following accounting entries are made in accounting:

Account 050202000 “Accepted obligations for income-generating activities” is intended for accounting by recipients of budget funds the amounts of obligations accepted by the institution within the limits of the volumes of estimated assignments approved by it in the estimate of income and expenses for income-generating activities for the current, next financial year, as well as the amounts of changes made to the obligations adopted during the current financial year for income-generating activities.

The credit of the account by the recipient of budget funds reflects the amount of the institution's obligations accepted by it within the estimated assignments approved for the corresponding period (changes made to the volume of accepted obligations), in correspondence with the debit of the corresponding analytical accounts of account 050402000 "Estimated assignments for income-generating activities of the recipient of budget funds funds."

Continuation of the example. As part of the approved budget assignments for income-generating activities, a budgetary institution entered into an agreement with a commercial organization for the purchase of computer software in the amount of 450,000 rubles, which is reflected in the following accounting entries:

Based on data from authorization accounts, budget expenses are transferred to the following forms of budget reporting:

• 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";
• form 0503137 "Report on the implementation of estimates of income and expenses for income-generating activities of the main manager, manager, recipient of budget funds."

In addition, it should be noted that by Order of the Ministry of Finance of Russia dated November 9, 2009 N 115n “On amending the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation dated November 13 2008 N 128n" additional reporting forms are introduced related to issues of authorizing budget expenditures:

• form 0503128 “Report on accepted budgetary obligations”;
• Form 0503138 "Report on accepted expenditure obligations for income-generating activities."