Accounting of expenses in budgetary institutions. Budget accounting for authorization of expenditures

Let's take a look at a specific example:

The budgetary institution receives subsidies for the implementation of the state task (provision of additional educational services). The organization does not conduct income-generating activities. How to correctly allocate expenses to account 109 00 and which ones? In order to fulfill the state task, the institution incurs expenses for paying for utilities, communication services, wages, property maintenance, other services, expenses, the cost of inventories (fuel, stationery, household equipment), fixed assets.

school accountant,Penza region

In accordance with the requirements of paragraph 134 of Instruction No. 157n, account 109 00 “Costs for the manufacture of finished products, performance of works, services” must be used by budgetary institutions in order to account for operations to form the cost of the services they provide, including and as part of the implementation state task.

The specific procedure and conditions for granting a subsidy for financial support for the fulfillment of a state task is determined by the relevant agreement that a budgetary institution concludes with the founder. At the same time, the amount of the subsidy for the implementation of the state (municipal) task is calculated on the basis of standard costs:

• for the provision of public services within the framework of the state task;
• for the maintenance of real estate and especially valuable movable property assigned to the institution or acquired by it at the expense of funds allocated by the founder (with the exception of leased property);
• for the payment of taxes, as an object of taxation for which the property specified in the previous paragraph is recognized, including land plots.

• a list of public services provided by the institution (the cost of each should be formed separately in accounting);
• lists of expenses that should be taken into account when forming the cost of specific public services;
• lists of costs that can immediately be taken into account as part of the expenses of the current financial year.

• the cost of utilities;
• the amount of expenses for the maintenance of property;
• part of other expenses and the cost of other services, if they are related to the maintenance of the relevant types of property (including the costs of paying property tax and land tax).

Based on the provisions of par. 3 paragraph 153 of Instruction No. 174n, such expenses are usually reflected in codes 262, 263, 273, 290 of KOSGU. In addition, directly to the debit of account 4 401 20 271 “Expenses for the depreciation of fixed assets and intangible assets”, the amounts of depreciation accrued on fixed assets used in the provision of public services can be written off, because the depreciation amounts and expenses for the acquisition of fixed assets (except for low-value ones), As a rule, they are not taken into account when calculating the amount of a subsidy for the implementation of a state task.

The next stage of work is the distribution of costs, which should be taken into account when forming the cost of specific public services, into:

• straight;
• invoices;
• general business;
• circulation costs.

Overhead costs are also directly related to the provision of public services. However, such expenses cannot be correlated with a specific type of public services and are subject to distribution for each service.

General business expenses include expenses for management needs that are not directly related to the process of providing public services.

Distribution costs include costs incurred as a result of the sale of services, including in the process of their promotion.

As you can see, it is possible to determine the lists of costs for the purpose of their distribution by specific types of costs only on the basis of the specifics of the activities of a particular institution.

In relation to the situation under consideration, with a high degree of probability it can be said that there will be no circulation costs in the institution.

But other expenses, in whole or in part, can be taken into account both as direct and as part of overhead, general business expenses. Suppose an institution provides several public services.

The composition of direct costs (related to only one service) may include, for example, the costs of paying wages to relevant employees, paying insurance premiums. Accrual of direct expenses will need to be reflected in the following accounting entries:

Debit 4 109 60 211, 4 109 60 213

Credit 4 302 00 730, 4 303 00 730.

Overhead costs may include, for example, the cost of consumables used in the provision of services, as well as certain other costs. The accrual of overhead costs will need to be reflected in the following entries:

Debit 4 109 70 272, 4 109 70 290

Loan 4 302 00 730, 4 105 00 440, 4 208 00 660.

Part of the inventories (for example, office supplies used by the accounting department) can be taken into account when issuing as part of general business expenses. Such expenses may include expenses related solely to the needs of management for payment for communication services, as well as expenses for payment for other services (for example, consulting services), expenses for remuneration of managerial personnel.

The accrual of general business expenses will need to be reflected in the following entries:

Debit 4 109 80 211, 4 109 80 213, 4 109 80 221, 4 109 80 226.4 109 80 272

Loan 4 302 00 730, 4 105 00 440, 4 303 00 730.

The next important stage of accounting work is the distribution of overhead and general business expenses on the basis of the Certificate (f. 0504833) and the corresponding calculations. In accordance with the accounting policy of a budgetary institution, such distribution can be carried out, for example, on a monthly basis. In this case, the distribution method must also be determined in the accounting policy.

When distributing overhead and general business expenses, entries are made on the corresponding analytical accounts:

Debit 4 109 60 000

Credit 4 109 70 000, 4 109 80 000.

General business expenses that, in accordance with the provisions of the accounting policy, are not subject to distribution are written off as an accounting entry (for example, expenses for paying for consulting services may not be allocated):

Debit 4 401 20 200

Loan 4 109 80 000.

For example, in an institution, in relation to overhead and general business expenses, the same method of distribution is chosen - in proportion to direct labor costs, monthly. Direct labor costs for service No. 1 are 500,000 rubles, and for service No. 2 - 300,000 rubles. In this case, the expenses accumulated on accounts 4,109,70,000, 4,109,80,000 must be monthly distributed in the following amounts for each KOSGU code:

• for service No. 1 - 62.5% (500,000 rubles × 100% / (500,000 rubles + 300,000 rubles));
• for service No. 2 - 37.5% (300,000 rubles × 100% / (500,000 rubles + 300,000 rubles)).

It is obvious that the frequency of reflection in the accounting of such transactions depends on the specifics of public services provided by institutions. At the same time, Instruction No. 174n on this issue contains only one requirement - only amounts related to services already rendered should be debited to the debit of account 4 401 20 200.

If the content of the state task, the agreement on the provision of subsidies and other documents at the disposal of the institution does not allow to properly justify the frequency of accounting for the operation described above, then the decision on the frequency of full or partial write-off of expenses accumulated on account 4,109,60,000 is desirable agree with the founder. Such an operation can be carried out monthly.

Answered questionsYu.A. Koshelev , expert of the International Center for Financial and Economic Development

According to the legislation of the Russian Federation, a budgetary organization is an organization that was established by state authorities. Funds for the existence of a budgetary organization are taken from the relevant budgets and according to a certain element - the budget estimate.

Unfortunately, the current accounting guides do not contain information on how to properly distribute finances that were received as a result of subsidies. Let's try to understand this issue in more detail.

First, you need to know that any budgetary organization has its own purpose. In order to achieve this goal, financial support in one amount or another is always necessary. Therefore, budgetary organizations carry out their activities thanks to subsidies - financial support from the state. Thanks to these subsidies, the budgetary organization carries out its activities.

In order to account to the state for the costs of funds allocated by the subsidy, it is necessary to keep records of costs. It must be borne in mind that, first of all, the costs of a budgetary institution can be divided into two main types - direct costs and costs for general business needs.

Direct costs of a budgetary institution are those costs that are spent on the direct activities of the institution. These include the payment of wages according to the staffing table, the cost of purchasing materials necessary for the implementation of activities, and so on.

The costs for general business needs include, for example, payment of utility bills, payment of transport costs necessary in the course of carrying out activities, wages of persons who are not directly related to this institution, but necessary for the normal process of activity, for the maintenance of certain objects necessary for activities of this budgetary institution and so on.

Each of these types of expenses has its own subspecies, determined individually. Therefore, the accounting department needs to keep a correct record of all expenses, previously carrying out the correct distribution of one or another type of expense into groups. All this is done in order to ensure that later there are no questions when submitting a report on the costs of this budgetary institution.

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We will tell you how to plan income and expenses and reflect them in the FCD plan, as well as what preliminary settings you need to make in 1C to reflect income and retirement plans.

Income and expense planning

When a budgetary institution in its charter has prescribed the right to conduct income-generating activities, it is necessary to include indicators of planned revenues in the FCD plan.

The requirements for the FCD plan are determined by order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n (hereinafter referred to as Requirements No. 81n). A FCD plan is drawn up on a cash basis and includes indicators for receipts and payments. The indicators of the approved FCD plan for the next year and the planning period can be specified if necessary (clauses 9, 17 of Requirements No. 81n).

Information on planned receipts (revenues) and payments (expenses), as well as the amounts of changes made to the indicators of appointments, the budgetary institution reflects on the relevant analytical accounts of account 504.00 “Estimated (planned) appointments”. The balance of account 504.00.100 “Estimated (planned) appointments for income”, as well as its credit turnover, show the amounts that the institution plans to receive in accordance with the FCD plan. The balance of account 504.00.200 “Estimated (planned) appointments for expenses”, as well as its debit turnovers, show the amounts of expenses that the institution plans to make in accordance with the FCD plan.

The amounts of receipts (income) of the institution approved by the FCD plan are reflected in the debit of the analytical accounts of account 507.00.000 “Approved amount of financial support”. The debit balance of the specified account shows the amount of funds that are provided within the limits of the planned assignments for income (receipts) by the FCD plan, but have not yet been received on the personal account of the institution.

The amounts of receipts and incomes of the received financial security, as well as the return of previously received incomes and receipts are recorded on account 508.00.000.

The analytical accounts of account 506.00.000 “The right to assume obligations” reflect information on the fulfillment of planned assignments for the costs of the institution. The credit turnover on the specified account of the institution shows the amount of rights to incur obligations, and the credit balance shows the free balance for incurring obligations.

Income-generating activities- this is, in particular, the profitable production of goods, works and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as a contributor.

Budgetary institutions are entitled to carry out income-generating activities, provided that this activity serves to achieve the goals for which this institution was created and corresponds to the goals specified in the constituent documents of the institution (clause 3 of article 298 of the Civil Code of the Russian Federation and clause 2 of article 24 Federal Law of January 12, 1996 No. 7-FZ "On non-profit organizations").

In sections 24-26, the account numbers of the analytical accounting of accounts 504.00.000, 506.00.000, 507.00.000, 508.00.000 reflect the corresponding codes of KOSGU. Please note that in accordance with the order of the Ministry of Finance of the Russian Federation dated December 27, 2017 No. 255n, the procedure for applying KOSGU has changed in 2018.

According to paragraph 309 of Instruction No. 157n, the accounting objects of the section “Authorization of the expenses of an economic entity” are accounted for by analytical groups of a synthetic account, which are formed by financial periods.

Operations for accounting for the authorization of receipts and disposals for the current financial year for income-generating activities are reflected in standard accounting entries:

Dt 2.507.10.1XX Kt 2.504.11.1XX - approved income is reflected.

Dt 2.504.12.2XX Ct 2.506.10.2XX - approved expenses are reflected.

Dt 2.508.10.1XX Ct 2.507.10.1XX - income (receipts) received.

Dt 2.506.10.2XX Kt 2.502.11.2XX - commitments accepted.

Reflection of plans for receipts and disposals

First you need to make preliminary settings in the card of the institution. On the “Basic” tab, you must specify information about the founder of the institution (the subject of the Russian Federation, the budget from which the institution is financed, the data of the body that exercises the powers of the founder ( "The main thing" - "Organizations" - "Founder").

Accounting for income and expense planning operations is maintained in the section - .

A directory is used to store the list of FCD plans. . Plans for receipts (disposals) are stored in the information register "Plans for the receipt (disposal) of the organization". Information on FHD plans is entered separately for income (KDB), expenses (KRB) and sources of financing (CIF), as well as separately for KFO and planning periods. ( "Planning and Authorization"- Chapter "Planned performance indicators"- "Plans of receipts (disposals)".

After the plans for receipts and disposals are created, it is necessary to enter information on the composition of the plan for receipts and disposals in the directory ("Planning and Authorization" - "Section Planned Performance Indicators" - "Articles of the plan of receipts (disposals)").

There are two ways to enter a plan for receipts (retirements): using the assistant for entering planned indicators or by entering a document "Planned Appointments", which are also in the section "Planned performance indicators". Planned appointments are entered separately for each plan in the context of plan items.

To control the implementation of the FCD plan, a report is used "Summary data on the implementation of the FCD plan" ("Planning and Authorization"- Chapter "Reports" - "Planning and Validation Reports").

Cost calculation procedure

In accordance with paragraphs 134-140 of Instruction 157n, sub-accounts of account 109.00.000 are intended to account for operations on the formation of the cost of finished products, work performed, services rendered.
According to clause 138 of Instruction 157n, the grouping of costs is carried out by type of costs in the context of cost groups:

• direct costs directly attributable to the cost of finished products, works, services (subaccount 109.60);
• overhead costs for the production of finished products, works, services (sub-account 109.70) - general production costs;
• general business expenses (sub-account 109.80);
• distribution costs (sub-account 109.90).

The general business expenses of the institution incurred during the reporting period (month), in accordance with the accounting policy approved by the institution, are allocated to the cost of finished products sold, works, services rendered - if the institution provides more than one type of service (work, product). In terms of non-distributable expenses, expenses are attributed to an increase in expenses of the current financial year - account 401.20.000. For example, to account for expenses not related to income-generating activities (clause 135 of Instruction No. 157n).

According to the norms, clause 134 of Instruction 157n, the procedure for attributing costs to cost, the method of their distribution and the frequency of write-offs, the institution must develop and fix in the accounting policy for accounting purposes. The basis for distribution can be: direct costs, material costs, revenue or another indicator that characterizes the result of the institution's activities.

Formation of the cost in the program "1C: BSU 8", ed. 2.0

On account 109.60, the program "1C: Accounting of a state institution 8" conducts analytical accounting by nomenclature and types of costs.

According to accounts 109.70, 109.80, 109.90, analytical accounting is carried out by types of costs. The directory is supplied empty, it must be filled in by creating elements (“Services, works, production” - “Cost elements”). The directory displays a list of cost types that are used in accounting to detail costs.

In conjunction with accounting, the program organizes tax accounting for expenses on income-generating activities on off-balance accounts H20, H25, H26 and H44. Two sub-accounts have been introduced for each of the accounts H20, H25 and H26 for separate accounting of direct and indirect expenses for income-generating activities in accordance with Art. 318 of the Tax Code of the Russian Federation.

Analytical accounting on account H20 is carried out in the context of manufactured products, work performed, services (subconto "Nomenclature"). Analytical accounting of production costs and distribution costs in tax accounting, as well as in accounting, is carried out by type of cost (subconto "Types of costs").

In documents reflecting production costs and distribution costs for income-generating activities, an account and cost analytics are indicated.

Props "Cost type" determines the type of expenses in tax accounting and is a criterion for classifying expenses as direct or indirect in tax accounting.

For accounts 109.00, the program provides the ability to set up analytical accounting by line of business. An additional subconto Direction of activity is established and the directory "Line of activity" is filled in ( - "Create" - "Activities").

But when adding this analytics, the following rule must be observed: if the analytics is set for at least one account of general expenses (109.70 or 109.80), then it must be set for account 109.60 as well. If this analytics is absent on both accounts of general expenses, then on account 109.60 analytics by lines of activity may or may not have a place.

The accounting policy of the institution sets the rules for the distribution of general production (109.70) and general business (109.80) expenses for the cost of services, the direct costs of which are collected on account 109.60 ( "The main thing" - "Organizations, institution card" - "Accounting policy"- bookmark "Production"- hyperlink "Methods for allocating total costs").

In this form, the distribution base of overhead and general business costs is established.

For documenting operations on accounting for production costs, the program provides a number of documents:

• The act of writing off materials.
• The act of writing off soft and household inventory.
• Requirement - waybill (Material stocks).
• Receipt of services, works.
• Reflection of salary in accounting.
• Depreciation of fixed assets and intangible assets.
• Output.
• Inventory of work in progress (the document is intended to be reflected in the accounting of the fact of inventory of work in progress of the current month. It is recommended to enter the document on the last day of the month for each organization and CFO).
• Closing the accounts of production costs (the document is intended for the distribution of total costs, calculation of the cost of production and adjustment of the write-off of products if the institution produces finished products, adjustments to the distribution and write-off of costs if the finished product was written off to general production or general business expenses, calculation of expenses (NU) and write-off expenses (NU), if the institution maintains tax records for income tax).
• Write-off of costs for services (the document is intended for writing off the costs incurred in the performance of services (works) and making up their cost from accounts 106.20, 106.30, 106.40, 109.60 to the current financial result to account 401.10 or 401.20. The document also allows you to write off the organization's total expenses from accounts 109.80, 109.70, 109.90).

For regulated accounting of production costs in the program "1C: Accounting of a state institution 8", ed. 2.0, registers are used:

Journal of operations for other operations No. 8 ( "Accounting and reporting" - "Reports" - "Registers of Accounts" - "Journal of Operations (f. 0504071)"- transaction log number "8");

Multigraph card ( "Accounting and reporting" - "Reports" - "Registers of Accounts" - "Multigraphic card f. 0504054"). This report allows you to analyze the turnover on the debit or credit of accounts 109.00 in the context of analytical indicators.

The program also provides for the formation of specialized reports for accounting for production costs:

• Help-calculation "Allocation of total costs to cost price" shows information about the distribution of total costs for manufactured products. Information is reflected for each item of total costs;
• Help-calculation "Cost of products" reflects information on the actual and planned cost of manufactured products, works, services and deviations from standard cost indicators;
• Help-calculation "Cost Calculation" ("Services, works, production" - "Reports") allows you to get information about the composition and amounts of costs that formed the actual cost.

Newspaper materials, budget issue, April 2018.

The current accounting instructions do not contain instructions on the possibility of accounting for costs that are made at the expense of subsidies, attributing them 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 through entrepreneurial activity (KFO 2) in order to form the cost of finished products, perform work, provide services, without using account 109 00 000 “Costs for manufacture of finished products, performance of works, services. Thus, regardless of the type of activity in which the expenses were incurred, the institution, when forming an accounting policy, must determine the procedure and frequency for reflecting expenses on the specified account.

The institution needs to organize cost accounting for economic elements and costing items, depending on industry specifics, according to the method of inclusion in the cost price (direct and indirect (overhead)). This operation can be performed at the end of the calendar month.

Financial support for the fulfillment of the state (municipal) task 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 costs

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

General running costs

As part of the standard costs for general business needs, the following expenses are distinguished:

• for the provision of communal services (with the exception of standard costs classified as standard for the maintenance of property);
• for the maintenance of real estate objects assigned to the institution on the basis of the right of operational management or acquired at the expense of funds allocated by the founder;
• for the purchase of communication services;
• for the purchase of transport services;
• for wages and accruals for wage payments 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 allocate such expenses even during their planning (that is, at the stage of drawing up a plan for the financial activity of an institution), in particular, when calculating the standard costs for fulfilling a state task, for maintaining property, and when calculating the cost of paid services.

In accordance with the standard form of an agreement on the procedure and conditions for granting subsidies for reimbursement of standard costs associated with the provision of services (performance of work) under the state order, an 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 government order. At the same time, an institution is not entitled to cover part of the standard costs at the expense of subsidies if it conducts activities related to the provision of services (performance of work) for a fee.

Thus, the grounds for attributing cash expenditures and accepted budgetary obligations to the CFA should correspond to the scope of work, 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 costs 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, the overhead costs included in this group are subject to distribution by the cost of products, works, services (by type).

When distributing overhead and general business expenses between types of activities, one should not forget that the main activity of the institution is carried out within the framework of the state task, which is brought to the institution 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 the state (municipal) task.

They are allocated taking into account the costs of maintaining immovable property and especially valuable movable property assigned to the institution by the founder or acquired at the expense of 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 the relevant property is recognized.

Consider the example of the distribution of total costs between activities at the planning stage.

Example

When drawing up a financial and economic activity plan for the next financial year, a budgetary institution must allocate the planned general economic expenses by type of activity. Income from subsidies for the implementation of the state task is planned on the basis of data received from the founder on the amount 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.

The generalized planned indicators for the receipt of funds are as follows:

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

Transport tax - 200,000 rubles.

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

1) the total amount of receipts of subsidies for the fulfillment of the state task (excluding funds for the payment of taxes on property and land) is 112,100,000 rubles. (122,300,000 - 10,200,000);

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

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

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

For clarity, the distribution of costs is presented in the table below.

In the future, the actually incurred general expenses are distributed between the types of activities based on the approved indicators of the financial and economic activity plan.

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

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 (“Corporate Income Tax”).

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

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

Accounting in budgetary institutions: how to conduct it correctly, how it differs from commercial accounting, how to properly generate reports. From this material you will learn all the nuances of working with budget revenues, the rules for reflecting transactions in transactions and the features of submitting reports.

Accounting in commercial and government organizations has a common basis, general principles and legal framework. But there are differences: accounting in budgetary institutions differs in the methods that are used in the formation of accounts and postings. Working with public money is a key factor that gives rise to differences in methodology.

Accounting in public institutions is based on working with the public sector b has additional regulations (not applicable to commercial organizations) and reporting requirements. In the public sector, total control over all operations is carried out. This must be taken into account when reporting.

Organization of accounting in budgetary organizations

Not every non-profit institution can be called a budget one; the law defines about 30 different forms of non-profit institutions. In the same way, not every state or municipal institution is budgetary - there are autonomous, state-owned and, in fact, budgetary organizations (Law No. 7-FZ “On Non-Commercial Organizations”). The difference manifests itself in nuances - methods of work, tasks, methods of financing, etc. In this material, we will focus strictly on budget companies.

State-owned enterprises have differences, which are expressed in the methods of working with incoming from the state and their own funds. In particular, state-owned enterprises cannot dispose of the profits received from commercial activities (in the volumes and forms permitted by law) for their own purposes, they are obliged to give them on account of state income. This does not apply to other forms. Accounting in government institutions should take into account this factor.

When working with documents and accounting, one should understand how state employees differ from other forms of organization of a state enterprise.

Budgetary institution (budgetary state organization) is a non-profit organization created by the Russian Federation or its subject to provide services (servicing) to the population. The main area of ​​work is education, medicine, culture and leisure, etc. Such an enterprise provides services or performs work on the order of state bodies using public money. The source of funds can be various subjects of the Russian Federation. The main task of accounting in the budget is to accurately reflect the movements and spending of money received from the state.

A budgetary institution, by law, may conduct commercial activities, the income from which is used for its own needs. However, the main source of funding is state and municipal subsidies. The commercial component is strictly controlled and cannot exceed a certain percentage of the total income.

An institution is included in the budgetary form based on the decision of the authorized body, as well as on the basis of constituent documentation, which indicates the form of organization.

budget accounting- a unified state ordered system for collecting, processing (registration) and summarizing information on the state of financial and non-financial assets of the Russian Federation and its subjects. The term "budgetary accounting" is often used in relation to budgetary institutions, but this is not entirely true. According to the law, budgetary accounting is carried out by state-owned state institutions, while the rest are engaged in accounting. These concepts should not be confused, as there is a difference in working methods.

Chart of accounts for budgetary institutions

Service for the preparation of accounting policies and chart of accounts

Features of the formation of a chart of accounts of a budgetary institution

The number of each account within the framework of the PS consists of twenty-six digits and is formed according to the following scheme: 1-17 - classifier of receipt (and disposal) of funds, 18 - type of activity of the organization, 19-21 - PS synthetic account code, 22-23 - code analytical account PS, 24-26 - classification code for operations of the general government sector (type of receipt).

The PS account number includes a classification code that allows monitoring the movement of public money. The chart of accounts contains about two thousand available accounts, but in practice, accountants do not use all of them. For current activities, the enterprise develops its own PS, which includes only those accounts that are necessary in the process of work.

In the work of the institution, the accounts included in the following groups are actively used:

• Non-financial assets. Fixed assets of the institution, its non-financial assets. The chart of accounts of the budget accounting, unlike the PS of commercial organizations, contains a separate account for investments in inventories.
• financial assets. Operations with deposits, shares, securities, etc. It also deals with accounts receivable.
• Commitments. Settlement with third-party suppliers and contractors, transactions with creditors.
• Financial results. Information on the financial results of the institution's activities: income-expenses, annual results, etc.
• Authorization of expenses. Accounting for government injections and obligations.

Please note that the law allows state authorities and other authorized bodies to introduce additional digits in the PS analytical account code in cases where it is necessary for internal users to work.

Accounts in the plan of accounts of accounting are of two types: active (accounting for the movement of assets of the enterprise) and passive (accounting for the sources of formation and movement of funds of the enterprise).

Postings in the accounting of a budgetary institution

Postings in the accounting of a budgetary institution are compiled on the basis of the rules presented in the instructions for the unified chart of accounts. When compiling entries, it is necessary to be guided by the general accounting rules applicable to all types of organizations.

Regulatory documents and accounting standards in 2019

Accounting in the budget is strictly controlled by law.

The main provisions and requirements for accounting are contained in the Federal Law No. 402-FZ "On Accounting". This document forms the legal basis on which the accountant must rely when working with accounts.

When keeping records, you need to focus on the Federal Accounting Standards.

Handbook of Federal Standards

A single chart of accounts for state institutions is described in Instruction 157n, namely, for budgetary institutions in Instruction 174n.

Also, accounting in the budget should take into account other regulatory legal acts, clarifications, letters and instructions issued by state and municipal authorities authorized to work with budgetary funds.

Requirements for accounting in budgetary institutions

In his work, the accountant must rely on the general principles and tasks of accounting and take into account the peculiarities of the public sector. These include the need to monitor the exact implementation of the approved budget, the implementation of activities to seek additional income, as well as the need to take into account industry specifics. Accounting in budgetary institutions has a more complex system of methods and a higher level of accuracy control.

General accounting rules should take into account the following principles: legality, correctness, prudence, reliability, independence, constancy, accessibility, relevance, comparability, superiority of form over content, timeliness, monetary meters (FZ No. 402). In addition, accounting in the budget should take into account the principles and rules of working with budget money.

Tasks of accounting in the budget:

• Formation and provision to regulatory authorities of complete and reliable data on the state of assets and the movement of funds at the enterprise (both public funds and those received from commercial activities);
• Timely provision of the necessary (and accurate) information on the progress of the implementation of the plan for income and budget expenditures;
• Timely provision of the necessary (and accurate) information on the progress in the implementation of the cost estimates involved in the execution of the state budget.

Basic requirements for accounting in budgetary institutions:

• Accounting should be kept only in national currency (rubles);
• Accounting is kept continuously from the moment of registration of the enterprise;
• The content of the analytical report must correspond to the turnover and balances of synthetic accounting accounts;
• Each economic and inventory transaction must be subject to mandatory registration.

All business transactions, property objects and obligations of the company fall under accounting.

In accounting in budgetary institutions, timeliness is important: all transactions must be registered and reflected on time.

Liability and fines. Since June 9, special fines have been introduced for public sector institutions for distorting accounting and budget reporting. The President signed Law No. 113-FZ dated May 29, 2019, which amended Article 15.15.6 of the Code of Administrative Offenses. The amount of the fine depends on the percentage of misstatement of the reporting indicators.

accounting reporting

The rules for filling out and submitting reports are described in Instruction 33n.

Accounting reports in the budget are kept strictly on the basis of the Chart of Accounts, which was mentioned above - all reporting requirements are spelled out in the relevant instructions. The generally accepted double-entry principle applies to all completed transactions of the enterprise: each change in the state of funds on the balance sheet of the institution must be reflected in at least two different accounts. All transactions are recorded only when they occur (accrual method), values ​​and assets on the balance sheet are accounted for separately.

As for the timing, there are no significant differences from the usual accounting procedure.

Frequency of reporting in accounting in institutions:

• 1 time per quarter (April 1, July 1 and October 1 of the reporting year);
• Annual reporting (January 1 of the year following the reporting year).

The reporting period is from January 1 to December 31 inclusive. The reporting date (the date on which the financial statements are prepared) is the last calendar day of the reporting period. The exception is cases when an institution is being reorganized or liquidated, as well as cases when a budgetary institution is undergoing the process of transformation into a state institution.

In accounting in the budget, reporting is filled out exclusively in rubles, taking into account kopecks up to two decimal places (the use of other currencies is unacceptable according to the principles of working with public money). Documents must be signed by the head and chief accountant, and in some cases, the head of the financial and economic service of a budgetary institution (if any at the enterprise). These same persons are responsible to the state.

In the balance sheet of a budgetary institution, the principle of bilaterality is implemented: economic assets are reflected in terms of material composition and location (asset) and sources of formation, intended purpose (liability).

In accounting in the budget, the balance sheet has a special structure. An asset includes non-current assets (funds for long-term use) + current assets (funds intended for use in the course of statutory economic activities) + costs. To liabilities - equity + liabilities + income.

Since budgetary organizations do not have their own funds, they cover all expenses from government appropriations and special funds. The movement of these funds is reflected in the financial statements.