At the beginning of 2014, in terms of budget financing, a limit on the amount of purchases under direct contracts to 100 thousand rubles came into force. And at the beginning of 2015, a new concept of “obligations assumed” appeared in the accounting of public institutions. This concept implies that the institution assumes obligations for the amount of the future contract or agreement. A notice indicating the amount available, as well as the subject of the contract (contract) is posted in the Unified Information Network. And, initially, the exact amount and the supplier are unknown, but the accountant is obliged to accept obligations before placing. In this article, we will consider the entire algorithm for working with assumed obligations in the 1C program: BSU 8 ed. 2.0.

To register the obligations assumed, as with direct contracts, we start by creating a new element in the directory “Agreement or other basis for the occurrence of obligations”:

Select the type of contract - "With a supplier":

As with direct contracts, you need to check the box "Accounting for the subject of the contract":

After setting this flag, the field “Concluded based on the results of competitive procedures” will become available for editing:

When this field is checked, the form changes, the required field “Counterparty” disappears (because the competitive procedures involve several participants and the supplier who will become the winner is unknown in advance). Additional fields for setting flags also appear:

We note only the requisite “Concluded based on the results of competitive procedures”.
After we fill out the document in the usual way. Type of obligation (primary document) select "Notice":

After saving the contract, we accept obligations by creating on the basis of the document "Registration of obligations and information on contracts":

We fill the document with the necessary data for the initial maximum amount, which is specified in the notification for the auction (the "Counterparty" requisite must be left blank, since the counterparty is unknown at the time of posting the message about the auction):

Note that the commitment type is automatically Committed.
Let's go to the tab " Accounting operation”, select the typical operation “Registration of obligations”, uncheck the attribute “Budget data with details for KOSGU”:

After posting the document, the following postings are generated for the assumed obligations:

This completes the preparatory operations of the accountant for the competitive procedures.
In general, competitive procedures are the process of identifying the winner for the provision of services or the supply of goods with a limit on the maximum amount. Therefore, such procedures can have two outcomes: the winner is determined or the competitive procedures are completed without a winner. In turn, if the winner is determined, then two options can be provided: the winner is determined for the entire initial maximum amount or the competitive procedures are completed with savings (the final amount is less than the initial maximum amount).
Let's take a look at all the options one by one.
After the end of the competitive procedures, we begin the registration of the result. To do this, we turn to the contract, which was created before the publication of the notice. Let's open the element for editing:

Set the flag to the position "Competitive procedures completed":

Now we will consider different options for ending the auction.
1. Competitive procedures are over with the definition of the winner.
We set the switch in the attribute "By concluding a contract" (means that as a result of competitive procedures the winner is determined). After setting the switch, the form changes, additional fields become available for filling on it:

In the "Counterparty" attribute, select or create a new element of the "Counterparty" directory. In the attribute "Type of obligation" change the type primary document to the “Contract” (since the amount and the supplier of services or goods are already known):

Specify the date of the contract:

We save the element, then register the obligation on the basis of the contract:

It is not a new document that is being formed, but the existing one is being corrected, the tabular part of the document has the “Changes” column. This column is required to reflect the savings (if the amount of the contract with the supplier is less than the declared initial maximum amount):

If the contract is concluded with savings, in the “Changes” column in the “Amount” line, the amount of savings is written with a minus sign (the amount in the last column is recalculated by the program):

When posting, the document generates the following movements on the accounts:

If the contract was concluded for the entire initial maximum amount, the column must be left unchanged (empty).
2. And the second option for the end of the auction - the winner is not determined, or the auction was not held.
Let's also refer to the contract that was created before the publication of the notice, and open the element for editing. In the form, set the flag in the attribute "Competitive procedures completed" and the switch in the attribute "Cancellation of the contract":

Also on the basis it is necessary to register obligations:

When forming a liability with the outcome of the auction without determining the winner, the quantity and amount of the position are automatically reversed in the "Changes" column.
After posting this document, the following postings are generated:

The entire amount of the assumed obligations is reversed.
The article considers all possible options for the outcome of the auction, shows the algorithm for registering obligations, and forms the necessary chain of documents.

Accounting for obligations in budgetary institutions in 1C is carried out in accordance with the regulations governing this type of accounting. Consider the specifics of using this popular accounting program.

Accounting for liabilities in budgetary institutions: basic accounting accounts

The 1C program is a convenient accounting automation tool. State institutions can use a special version of this solution - "Accounting of a state institution", which is adapted to the requirements of regulations governing accounting in organizations of the budgetary system, namely the orders of the Ministry of Finance of the Russian Federation:

• dated 01.12.2010 No. 157n (establishes a list of accounting accounts common for all institutions);
• dated 06.12.2010 No. 162n (establishes a list of accounting accounts for state institutions - based on the list by order No. 157n);
• dated December 16, 2010 No. 174n (establishes a list of accounts for budgetary institutions);
• dated December 23, 2010 No. 183n (establishes a list of accounts for autonomous institutions).

Accordingly, all accounts that are approved by these legal acts are included in the basic 1C solution. At the same time, depending on the settings that are specified when you start using the program, a certain selection of accounts for a particular type of institution is automatically selected.

The main accounting accounts that are used by the institutions of the budget system to draw up postings for obligations:

• 0 501 00 000 - "Limits of budgetary obligations" (used only by state institutions);
• 0 502 00 000 - "Commitments" (used by all types of state and municipal institutions - autonomous, budgetary and state);
• 0 502 01 000 - "Accepted budget commitments" (used by all types of institutions);
• 0 502 02 000 - "Accepted monetary obligations" (used by all institutions);
• 0 504 00 000 - "Estimated appointments" (used by all institutions);
• 0 506 00 000 - "The right to assume obligations" (used by all institutions);
• 0 507 00 000 - “Approved amount of financing” (used by budgetary and autonomous institutions);
• 0 508 00 000 - “Securities received” (used by budgetary and autonomous institutions).

Let's consider a number of practical nuances that characterize the use of the 1C program to reflect transactions related to the obligations of budgetary institutions.

Commitment

The direct acceptance of obligations by the institution can be reflected in the 1C program using the document “Accepted monetary obligation”. A document reflecting in the register a record of acceptance for accounting of acquisitions can be generated using templates offered to the user that correspond to specific grounds for the occurrence of an obligation, for example, “Acquisition of fixed assets” or “Payroll”.

When entering data on operations, you can use the function of the 1C program "Input based on". It involves the creation of one document based on the data of another (allows you not to enter the same information into the program several times). For example, having created a document for the acquisition (posting) of goods and materials (indicating in it all the information about a specific acquisition), you can use the "Create based on" button located in the same document. If you click on it, then from the drop-down list you can select the option "Accepted monetary obligation". After that, 1C will automatically generate (based on the information provided in the source document) a new document that will reflect the fact of acceptance of obligations.

In turn, using a document that reflects the fact of acceptance of obligations, it is possible to generate a document containing information about the posting of certain values.

If you select any of the templates, then the main part of the details in the accounting register will be entered by the program automatically - including postings using the correspondence of those accounts that we have discussed above.

For example, the fact that an institution has accepted an obligation to pay for work and services may be reflected in correspondence:

• Dt 1 501 13 226 (this account is derived from account 0 501 00 000 and reflects the fact that the institution has assumed obligations to pay for works and services within the limit for the current financial year);
• Kt 1 502 11 226 (this account is derived from account 0 502 01 000 and reflects the fact that the institution itself has assumed budgetary obligations to pay for works and services for the current financial year).

IMPORTANT! When registering an obligation represented by an advance payment, the "Create based on" function will not be available in relation to documents for the receipt of goods (services), since there will be no corresponding document of posting. As a rule, when making advance payments to the counterparty, manual entry of details into the document in 1C is used, registering the fact of the occurrence of a monetary obligation.

Analytical accounting

The next notable feature of 1C is the implementation analytical accounting on obligations. The program allows you to keep this account for the following analytics:

• commitments made;
• types of expenses;
• personal accounts;
• types of financial security.

Accounting for the first analytics involves the reflection in 1C of information about the grounds for the institution to accept an obligation. For example, the obligatory basis will be the contract under which the obligation was accepted. The relevant contracts are registered in a separate directory 1C - "Contracts". They subsequently need to be selected from the appropriate directory when entering a document related to a specific contract.

As a view economic classification most often, a code is selected according to the list of KOSGU (in the case of autonomous institutions, an internal code formed in accordance with local regulations). All relevant codes must be included in the databases of the accounting program in question.

Analytics on a personal account involves the reflection in the 1C registers of specific sections of the personal account, which takes into account the obligation accepted by the institution.

The type of financial security is selected according to the list given in clause 21 of the instruction by order No. 157n. At the same time, codes indicating the type of financial security can be selected from the directories included in the 1C databases.

Reflection of transactions in logs

Documentation of transactions related to obligations should be carried out in special journals - authorization, as well as accounting commitments made(clauses 317, 320 of the instructions under order No. 157n). The 1C program implements the possibilities for the formation of the corresponding registers.

In the case of the authorization journal, 1C allows you to generate the appropriate accounting document:

• based on the primary documents used by the institution;
• with the correct application of accounts reflecting the procedures for authorizing obligations.

Regarding the log book of accepted obligations, 1C allows you to generate it indicating:

• grounds for making a budget commitment;
• the value of the obligation;
• the date of registration of the obligation or its deregistration.

IMPORTANT! If the volume is already adopted by the institution obligations changes, then in order to reflect the corresponding change in the accounting registers, it is necessary to create a new document “Accepted monetary obligation” (for convenience, you can copy the original one). Moreover, if the original obligation increases, then a new document is created for the positive difference between the original and the modified obligation; and if the obligation decreases, then in this document a similar difference must be reflected with a “-” sign.

The capabilities of the 1C program in the version adapted for accounting in state and municipal institutions, of course, are not limited to the options we have considered. In total, the program has the ability to use more than 170 types of various accounting documents, through which the user can reflect about 1,000 types of business transactions in the accounting registers. For each of them, correspondence of accounting accounts is recorded, assignment to one or another class of operations is established based on analytical grounds, and data is determined that is necessary for the formation of the primary.

Results

The 1C program in the version adapted for accounting by state and municipal institutions allows you to effectively record the obligations of the institution using the required accounts, correspondence, as well as the analytical distribution of registers. The program has all the necessary tools to ensure that the accounting of the institution's obligations complies with the requirements of Order No. 157n, as well as regulatory acts corresponding to it.

You can get acquainted with other features of the 1C program in the articles:

as amended on 09/28/2018

Accountants of state institutions are constantly faced with such concepts as budgetary and monetary obligations. How to accept and correct them correctly? What role does the Treasury play in this process?

In this article, we will consider budgetary and monetary obligations, as well as procedures related to their execution.

What are budgetary and monetary obligations?

How to accept budgetary and monetary obligations?

The implementation of budgetary and monetary obligations in state institutions takes place in several stages.

Budget commitments are accepted within the LBO and (or) budget appropriations by concluding state (municipal) contracts, as well as other contracts with individuals and (or) legal entities, individual entrepreneurs, or concluded in accordance with laws, other regulatory legal acts, agreements (Article 162, clause 3 of Article 219 of the RF BC). Therefore, the grounds for accepting budgetary obligations, for example, are such documents as: a concluded contract, an agreement, an advance report, payslip, expenditure cash warrant for the issuance of accountable funds, etc.

Monetary commitments typically occur after an institution takes on budgetary commitments. However, the order of occurrence of monetary obligations may vary depending on the provisions accounting policy government institution. Sometimes a monetary obligation can be taken before a budgetary one.
Monetary obligations are accepted upon the occurrence of conditions that require the institution to fulfill the accepted budgetary obligations. Grounds for acceptance: certificate of completion, payment of an advance to the supplier, consignment note, payroll, invoice and other documents confirming the occurrence of monetary obligations.

Thus, as part of the formation of the accounting policy of a public institution, a list of documents should be determined - the grounds for reflecting the obligations assumed on account 502 00 "Liabilities" (paragraph 318 of Instruction N 157n). This list may include documents that are not primary (invoices, universal transfer documents, orders for sending on a business trip, etc.). When developing the list, one can take into account, in particular, the provisions of Appendix N 4.1 to the order of the Ministry of Finance of Russia dated December 30, 2015 N 221n.

Suppose that in December of the current year, the LBO for the next financial year is brought to the institution. The institution then enters into budget commitments in the following order:

• on items for which contracts are not required, based on adjusted limits;
• on items for which contracts are required, at the cost of these contracts

After that, the institution can proceed to the execution of budgetary and monetary obligations.

How to adjust the accepted budgetary and monetary obligations?

Often, after the fulfillment of contractual obligations, the amount of accepted budgetary and monetary obligations for the delivered material values service rendered (work performed). In this case, the institution needs to take measures to adjust the commitments made.

If, for example, services are rendered for a smaller amount than expected, it is necessary to draw up an additional agreement and adjust the budget obligations using the "Red Stance" method for the appropriate amount.

Otherwise, if the amount of services rendered under the contract turned out to be more and the institution confirmed the fact of receiving services by acceptance certificates or other documents, it is necessary to draw up an additional agreement to increase the price of the contract, increase budget obligations and, therefore, additionally accrue the amount of obligations under this contract.

However, it should be borne in mind that this option is only possible when the institution has an unspent LBO balance. This is due to the fact that the adoption of budgetary obligations in excess of the adjusted limits is unacceptable.

Please note: a change in the contract price, as well as a change in the volume of work (services) provided under the contract, must occur in accordance with applicable standards federal law, in particular with the Federal Law of 04/05/2013 N 44-FZ.

The role of the treasury in fulfilling obligations

If a state institution has certain obligations, it is obliged to fulfill them. In order to do this, it is necessary to go through the procedure for authorizing the payment of monetary obligations. At its core, authorization is a permissive inscription (acceptance) carried out by the treasury authorities after checking the documents (see clause 5 of article 219, clause 5 of article 267.1 of the RF BC).

Thus, the Treasury of Russia is responsible for the authorization. In this department, the institution provides documents confirming the fact of the occurrence of a monetary obligation. The procedure for authorizing monetary obligations for recipients of funds federal budget considered in the order of the Ministry of Finance of Russia dated November 17, 2016 N 213n. According to paragraph 5 of Art. 219 of the RF BC, authorization procedure for recipients of regional and local budgets develop financial bodies of public legal education. It establishes the documents necessary to confirm the occurrence of budgetary and monetary obligations.

Only after receiving a mark confirming the authorization, the institution can fulfill its obligations. At the same time, it is important to confirm your actions with payment documents, in accordance with paragraph 6 of Article 219 of the RF BC.

Reflection of budgetary and monetary obligations in accounting

As practice shows, for some accountants, keeping records of budgetary and monetary obligations becomes a stumbling block. Budget accounting for these obligations is kept on the following accounts:

• Accounting for the budgetary obligations of a public institution is carried out in accordance with paragraph 140 of the Instruction, approved. by order of the Ministry of Finance of Russia dated 06.12.2010 N 162n on account 0 502 01 000 "Assumed obligations".
• Accounting for monetary obligations of a public institution is carried out in accordance with paragraph 141 of the Instruction, approved. by order of the Ministry of Finance of Russia dated 06.12.2010 N 162н on account 0 502 02 000 "Accepted monetary obligations".

Let us pay close attention to the fact that non-reflection of indicators of accepted obligations in the accounts for authorizing expenditures leads to distortion of budget reporting and, as a result, recognition of such reporting as unreliable. This fact, in turn, may be the basis for prosecution in accordance with the norms of the Code of Administrative Offenses of the Russian Federation and the imposition of fines.

We answer your questions

>Question: Can you please tell me the entries for a public institution in 2018 when reflecting a budget obligation on the basis of an agreement concluded with a single service provider? Do I need to use account 50217?

Answer: The specified operation is reflected in the following accounting entry: Debit 1,501 13,000 Credit 1,502 11,000.

Article prepared

If you have any questions on this topic, discuss them with our expert By free number 8-800-250-8837 . You can get acquainted with the list of our services on the website UchetvBGU.rf. You can also be the first to know about new useful publications.

How are budget obligations different from monetary obligations? To what extent should state-owned institutions reflect liabilities, and to what extent should budgetary and autonomous institutions reflect their obligations? What wiring is being done? These and other questions are answered by the Accounting Online expert on budget accounting (you can ask her a question in the forum section "").

Types of institutions

As you know, Federal Law No. 83-FZ of May 8, 2010 “On Amendments to Certain legislative acts Russian Federation in connection with the improvement of the legal status of state (municipal) institutions "dramatically changed the principles of functioning of budgetary institutions. On the basis of previously existing budgetary institutions, state, budgetary and autonomous institutions were created.

These types of state (municipal) institutions are enshrined in Art. 9.1 federal law dated 12.01.96 No. 7-FZ "On non-profit organizations"(Further Law No. 7-FZ). For each type of state (municipal) institutions, the Ministry of Finance of Russia has developed its own accounting rules.

So, before the transition to financial support through subsidies, budgetary institutions remained recipients of budgetary funds, and they were fully covered by budgetary legislation. After the transition to financial support through subsidies, budgetary institutions lost the status of recipients of budgetary funds, and in their activities are guided by the law on non-profit organizations No. 7-FZ, as well as the "Instructions for the application of a single chart of accounts ...", approved by order of the Ministry of Finance of Russia dated 01.12.10 No. 157n (hereinafter Instruction No. 157n), as well as "Instructions for using the chart of accounts accounting budgetary institutions”, approved by the order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter Instruction No. 174n).

Autonomous institutions, as well as budget ones, are not recipients of budgetary funds. Their legal status is determined by the Civil Code and the Law on Autonomous Institutions dated November 3, 2006 No. 174-FZ. The accounting rules for autonomous institutions are established by Instruction No. 157n, as well as the “Instruction for the Application of the Chart of Accounts of Autonomous Institutions”, approved by Order No. 183n of the Ministry of Finance of Russia dated December 23, 2010 (hereinafter Instruction No. 183n).

Features of the legal status of state-owned institutions are defined in Article 161 of the Budget Code, as well as in separate provisions of Law No. 7-FZ. Financial support for the activities of a public institution is carried out at the expense of the corresponding budget of the budget system of the Russian Federation on the basis of a budget estimate (clause 2, article 161 of the RF BC). Budgetary institutions conduct accounting in accordance with Instruction No. 157n and "Instructions for the application of the chart of accounts budget accounting”, approved by the order of the Ministry of Finance of Russia dated December 06, 2010 No. 162n (hereinafter Instruction No. 162n).

At the beginning of 2013, the Ministry of Finance of Russia issued a letter dated January 21, 2013 No. 02-06-07 / 155, where he gave a number of recommendations relating primarily to recipients of budget funds, that is, state-owned institutions. However, according to the Ministry of Finance, budgetary and autonomous institutions should also reflect their obligations, including monetary ones, taking into account the recommendations given in the said letter.

How are budget obligations different from monetary obligations?

The concept of budgetary and monetary obligations is given in Article 6 of the Budget Code:

budgetary obligations - the expenditure obligations which are subject to execution in the corresponding financial year;

monetary obligations - the obligation of the recipient of budgetary funds to pay to the budget, an individual and a legal entity at the expense of the budget certain cash in accordance with the fulfilled terms of a civil law transaction concluded within the framework of its budgetary powers, or in accordance with the provisions of the law, other legal act, the terms of the contract or agreement.

The institution accepts budgetary obligations within the limits of budgetary obligations (budget assignments) brought to it by concluding state (municipal) contracts, other agreements with individuals and legal entities, individual entrepreneurs or in accordance with the law, other legal act, agreement (clause 3 of Art. 219 BK RF).

According to paragraph 4 of Article 219 of the RF BC, the recipient of budget funds confirms the obligation to pay monetary obligations at the expense of the budget in accordance with payment and other documents.

Unlike budgetary obligations (that is, planned, expected expenditures), a monetary obligation arises as a result of the occurrence of conditions that require the institution to fulfill its obligations.

Accounting for liabilities in government institutions

Accounting for budgetary obligations is carried out by recipients of budgetary funds in accordance with the provisions of Instruction 157n and Instruction No. 162n.
According to paragraph 140 of Instruction No. 162n, the accepted budget obligations of the current financial year include expenditure obligations provided for execution at the expense of the corresponding budget in the current financial year, including accepted and unfulfilled budget obligations of previous years.

In a letter dated January 21, 2013 No. 02-06-07 / 155, the Ministry of Finance indicates to what extent budget obligations are to be reflected in accounting:

• obligations under state (municipal) contracts (agreements) for the supply of products (performance of work, provision of services), as well as obligations under state (municipal) contracts (agreements) adopted in previous years and not fulfilled as of the beginning of the current financial year, subject to execution at the expense of the relevant budget (budget appropriations) in the current financial year are reflected in budget accounting in the amount of concluded contracts, agreements;

It should be noted that from January 1, 2013, budget obligations arising on the basis of government contracts and agreements that were not executed as of January 1, 2013, should be included in the liabilities of the current financial year. That is, in 2013, account 50201 can take into account the budget obligations adopted back in 2012.

• wage obligations - in the amount of approved limits of budgetary obligations;
• obligation to pay travel expenses(including advance payments) - in the amount of accrued liabilities (payments);
• obligations to pay taxes, fees, duties, contributions, including obligations to pay insurance premiums to state non-budgetary funds - in the amount of accrued liabilities (payments);
• obligations to compensate for damage caused by the institution in the course of its activities, as well as for other payments due to court decisions that have entered into force, provided for execution at the expense of the relevant budget in the current financial year - in the amount of accrued liabilities (payments).

Unlike budgetary obligations (that is, planned, expected expenditures), a monetary obligation arises as a result of the occurrence of conditions that require the institution to fulfill its obligations. Monetary obligations arise as a result of the adoption by the institution of budgetary obligations.

The reflection in the budget accounting of the accepted monetary obligations is carried out in accordance with clause 141 of Instruction No. 162n. On the credit of the account, the recipient of budgetary funds reflects the amounts of monetary obligations of the institution accepted by him within the limits of budgetary obligations (budget appropriations), estimated appointments approved for the corresponding period, as well as the amount of changes made to the volume of accepted monetary obligations, in correspondence with the debit of the corresponding accounts of the analytical accounting for account 050201000 "Assumed obligations".

Example

The institution entered into an agreement for information technology support of the software product. The following business transactions are reflected in the budget accounting:
1. The accepted budgetary obligations for other services are reflected in the amount of the cost of services under the contract:
Debit 1.501.X.3.226 Credit 1.502.X.1.226
2. The accepted monetary obligations for other services are reflected in the amount of accepted monetary obligations (invoice for payment, act of work performed (services rendered), etc.):
Debit 1.502.X.1.226 Credit 1.502.X.2.226
3. Payment has been made with the supplier for the work performed (services rendered):
Debit 1.302.2.6.830 Credit 1.304.0.5.226

Accounting for liabilities in budgetary and autonomous institutions

As follows from the letter of the Ministry of Finance of Russia dated January 21, 2013 No. 02-06-07 / 155, budgetary and autonomous institutions reflect the obligations assumed, including monetary ones, in the manner established by Instruction No. 174n, as well as Instruction No. 183n. At the same time, institutions must take into account the provisions of paragraphs 1 and 2 of the letter of the said letter from the Ministry of Finance.

Budgetary and autonomous institutions should, first of all, pay attention to following points in terms of accounting for the obligations assumed:

• public regulatory obligations to individuals, provided for execution at the expense of the relevant budget in the current financial year, are reflected in accounting in the amount of accrued public regulatory obligations (payments);
• obligations to provide subsidies from the relevant budget to budgetary and autonomous institutions to reimburse the standard costs associated with their provision of state (municipal) services (performance of work) in accordance with the state (municipal) assignment - in the amount of agreements concluded;
• obligations to provide subsidies from the relevant budget to budgetary and autonomous institutions for other purposes:

In the amount of concluded contracts (agreements) on the provision of subsidies, unless another basis for the provision of subsidies for other purposes is provided for by regulatory legal acts,

In the amount of limits of budgetary obligations of the relevant budget for the specified purposes, if, in accordance with regulatory legal acts, the basis for granting subsidies for other purposes is not the conclusion of relevant contracts (agreements);

• obligations to provide from the relevant budget to budgetary and autonomous institutions, as well as state (municipal) unitary enterprises subsidies for the implementation of capital investments, stipulated by the agreement (contract), provided for execution in the current financial year - in the amount of concluded agreements (contracts).

The adoption by a budgetary (autonomous) institution of the relevant expenditure obligations (within the limits of the adjusted planned assignments) is reflected as follows:

Debit 0.506.X.0.200.300 Credit 0.502.X.1.200.300

Acceptance by a budgetary (autonomous) institution of monetary obligations (within the limits of accepted expenditure obligations) on the basis of primary accounting documents(timesheet, invoices, acts, invoices, etc.) is reflected as follows:

Debit 0.502.X.1.200.300 Credit 0.502.X.2.200.300

In connection with the Letter of the Ministry of Finance of the Russian Federation dated 05.29.2012 No. 02-03-09 / 1907 on the application of the Order of the Ministry of Finance of Russia dated 09.19.2008 No. 98n after 07.01.2012, it is necessary from 07.01.2012 to upload information in written (in form 0531702) and electronic form on accepted budgetary obligations (information on contracts).

To register budget obligations (hereinafter BO) in the program "1C: Accounting of a state institution 8.2", the document "Accepted budget obligation" is used. This document can be found in the menu "Authorization" - "Registered obligations". In order to upload to the Treasury in electronic form information about the accepted BO, it is necessary to fill out and post the document “Information on the accepted budget obligation". This document is not included in the main menu of the program; it can be selected from the "Operations" - "Documents" list.

The document can be created as a new document with all the details filled in, or based on the element of the reference book “Contracts and other grounds for the emergence of obligations”. After clicking on the "Form 0531702" button, you can print out information about the accepted budget obligation.

To upload information to an electronic file and then send it to the treasury, we will use the processing “Data exchange with treasury systems and bank institutions”.

To upload information about BO, you must use the exchange format with OFK / UFK (album version 8.2). If you have an exchange format of version 8.0 and below, you need to download the latest version of the album. This exchange format can be found in the latest configuration releases, on ITS disks, on the ITS user site.

Further, when filling out the document for export in the “Format Settings”, you need to make a correction in the table “Objects and export formats”. In the "Format" cell of the "Information on the accepted budget commitment" line, select the value TXBN 120312. Then fill out the export document in the usual manner.

After export, the program will upload a file with *.BN6 extension, this file must be attached to the main BO information document in your program for exchange with the treasury.