Galina Nefedova answers, expert

Yes need. Section and subsection codes determine for which function of the institution the funds are intended. There is no correspondence between sections and subsections for income accounts. But since there are no exceptions in Instruction No. 157n, in the categories from 1st to 4th account number, indicate the codes by which expenses will be processed.

Rationale

Stanislava Bychkova, Deputy Director of the Department of Budget Methodology of the Ministry of Finance of Russia

How to create balance sheet accounts for budgetary and autonomous institutions

How to generate an account number

In 1–4 digits of the account number, since 2017, enter the code of the type of function, service (work) of the institution. This code corresponds to the section/subsection of the classification of budget expenditures - in Appendix 2 to instructions No. 65n. For example:*

In 2016, there are zeros in these categories. The institution has the right to reflect the code in categories 1–4 in 2016, if such a procedure is provided for in the accounting policy.

This is established in paragraph 21.1 of the Instructions for the Unified Chart of Accounts No. 157n.*

Enter zeros in numbers 5–14. It is convenient to attach analytics to these categories in order to maintain separate records. For example, in income-generating activities, divide income by type:

ХХХХ.0000000011.180.2.205.80.560 – donations;*

ХХХХ.0000000012.180.2.205.80.560 – grants.*

This procedure is in paragraph 21.2 of the Instructions to the Unified Chart of Accounts No. 157n, paragraph 2.1 of Instructions No. 174n, paragraph 3 of Instructions No. 183n.*

An example of how to generate an accounting account number in the Working Chart of Accounts for 2017

Budgetary institution "Alpha" is an educational organization of higher professional education. Provides educational services within the framework of government assignments and paid educational services.

The chief accountant of the budgetary institution "Alpha" enshrined the Working Chart of Accounts in the accounting policy. Including:

Analytical code according to the classification criteria of receipts and disposals		KFO 18th digit	Synthetic account (19–23 digit)	Analytical code (according to KOSGU)	Account name
Analytical code of the type of function, service, 1–4 ranks	5–17 digits
0706	0000000000000	4	10536	340
0706	0000000000000	4	10536	440
0706	0000000000000	2	10536	340	Increase in the value of other inventories - other movable property of the institution
0706	0000000000000	2	10536	440	Decrease in the value of other inventories - other movable property of the institution
…
0706	0000000000000	4	30234	730
0706	0000000000000	4	30234	830
0706	0000000000000	2	30234	730	Increase in accounts payable for the purchase of inventories
0706	0000000000000	2	30234	830	Reducing accounts payable for the purchase of inventories
…

1–4 categories – analytical code 0706 “Higher education”.*

About the working chart of accounts in 2017

For 2017, create your work accounts in a new way. Determine their structure in accounting policies.

Maria KLOPOTNYKH, State Councilor of the Russian Federation, 3rd class

What section and subsection codes should educational institutions use?

Section codes indicate what function of the institution the funds are intended for.

So, section 0700 means “Education”. It reflects the costs of education and training in the interests of the individual, society, and state. And subsection codes detail the section code.

For example:

• kindergartens – 0701 “Pre-school education”;
• schools and gymnasiums – 0702 “General education”;
• colleges – 0704 “Secondary vocational education”.

But educational institutions reflect expenses not only under section 0700.

In particular, under subsection 1004 “Protection of family and childhood,” compensation is paid for part of parental fees in kindergartens.*

Important to remember!

There is no correspondence between sections and subsections for income accounts. But since there are no exceptions in Instruction No. 157n, in categories 1 to 4 indicate the codes by which expenses will be processed*

Working account and new KPS in 2017: answers to questions

Olga FUTSAY, leading expert of the journal "Accounting in an Institution"

The main thing in the article

1. Include sections and subsections in income, expenditure and accounts of funding sources
2. Find out how to create an account when reflecting settlements with the founder regarding particularly valuable movable property
3. Transfer accounts to new KPS in the accounting program. First, close the year and make an archival copy of the infobase

From January 1, 2017, categories from 1 to 4 in the accounts of the working plan of accounting are the codes of the section and subsection of budget expenses (clause 21.1 of Instruction No. 157n came into force on December 1, 2010). In addition, at the end of 2016, changes were made to the rules by which working accounts are formed. They were approved by order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n.

The innovations have raised many questions among your colleagues. They arrived at our post office even during the New Year holidays. We selected the most interesting ones and answered them.

Our explanations will be useful to all accountants of budgetary institutions whose field of activity is culture, education, healthcare, etc.

We will also provide practical examples that will help you reflect this year’s transactions without errors.

Which principle to choose

By what principle should sections and subsections be indicated? Does the choice depend on the specific operation or the type of institution? And is there a table of correspondence between sections and subsections with codes for types of expenses?

Document

On sections and subsections of the budget classification - in the letter of the Ministry of Finance of Russia dated December 23, 2016 No. 02-05-11/77689

The section code determines what function of the institution the money is intended for. And the subsection code details the section code. That is, the choice depends on the specific operation, and not on the type of institution.*

Example. A budgetary cultural institution carries out priority expenses under subsection 0801 “Culture”.

At the same time, it may reflect expenses under section 0700 “Education” or 1000 “Social policy”. If an institution spends expenses on the education of employees in organizations of additional professional education under advanced training and professional retraining programs, the amount is taken into account under subsection 0705 “Vocational training, retraining and advanced training.” And if this is a rural cultural institution and it transfers compensation to its employees to pay for utilities, then the expenses are reflected in subsection 1003 “Social security of the population.”

Please note: benefits, compensation and other social benefits that are not public regulatory obligations (for example, compensation for delayed wages) are paid by the institution under subsection 0801.

When an accountant selects a section and subsection, you need to use the table of correspondence between sections and subsections with expense type codes (CWR). It can be downloaded here.

To indicate or not

What does a working chart of accounts for cash look like? Do I need to specify sections and subsections?

The account number must include codes for the section and subsection of budget expenditures, regardless of the economic content. In general, form the categories in the accounts as follows:

Important to remember!

There is no correspondence between sections and subsections for income accounts. In categories 1 to 4, indicate the codes by which expenses will be processed

• from 1st to 4th category – sections and subsections;
• from the 5th to the 14th digit – zeros;
• from the 15th to the 17th category - analytical accounts for recording the working chart of accounts: codes for the type of receipts from income, expenses and sources of financing budget deficits.

In the name of analytical accounts, include the name:

• the corresponding account in the chart of accounts of the budgetary (autonomous) institution;
• classification characteristic of the type of receipts or disposals (in parentheses).

Let’s say an institution provides services for preschool and general education (subsections 0701 “Preschool education” and 0702 “General education”). In this case, the working chart of accounts must be compiled into two subsections. For example:

• 0701 0000000000000 4 201 11 510 – receipt of a subsidy for the implementation of a state task to a personal account with the treasury authority;
• 0702 0000000000000 4 201 11 510 – receipt of a subsidy for the implementation of a state task to a personal account with the treasury authority;
• 0701 0000000000000 2 201 11 510 – receipt of funds from the income-generating activities of the institution to a personal account with the treasury authority;
• 0702 0000000000000 2 201 11 510 – receipt of funds from the income-generating activities of the institution to a personal account with the treasury authority.*

Since 2017, the procedure for applying the working chart of accounts in accounting for public sector institutions has changed. In particular, changes were made by a number of orders of the Ministry of Finance of the Russian Federation (in particular, No. 209n and No. 12).

In this article we will look at the KPS for accounts 0 100 00 000 and the changes that came into force on January 1.

What changed?

The changes introduced by Order No. 209n of the Ministry of Finance of the Russian Federation can be found in the following regulatory documents:

• Instruction approved by order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n (clause 2).
• Instruction approved by order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n (clause 2.1).
• Instruction approved by order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n (clause 3).

The innovations affect the analytical accounting accounts of account 0 100 00 000 “Non-financial assets”, with the exception of the following:

• 0 106 00 000 “Investments in non-financial assets”;
• 0 107 00 000 “Non-financial assets in transit”;
• 0 109 00 000 “Costs for the production of finished products, performance of work, services.”

On these accounts, in 1-4 digits of the account code, you need to reflect the section and subsection of the classification of budget expenses. In categories 5 to 17, zeros should be written, unless otherwise provided by the intended purpose of the property and (or) funds that are the source of financial support for the acquired property.

In addition, when forming balances at the beginning of the current financial year for the specified accounts, zeros must also be indicated in digits 5 to 17 of the account number.

Also in the Instructions, approved by order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n, paragraph 21.1 appeared for budgetary and autonomous institutions. According to it, from January 1, 2017, the account number of the working chart of accounts of these organizations in categories 1 to 4 includes codes for the section and subsection of budget expenditures (the text of the instructions has been supplemented in accordance with Order No. 12 of the Ministry of Finance of the Russian Federation).

Please note: if an institution needs to provide additional information to internal or external users of budget reporting, instead of zeros in digits 5 to 17 of the account number, the corresponding budget classification codes can be reflected in the manner prescribed by the institution's accounting policies.

Article prepared

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Question to the auditor

The budgetary institution recorded a shortage of funds (a counterfeit banknote with a face value of 5,000.00 rubles was written off). What KPI should the accounts have?

The procedure for dealing with dubious, insolvent and having signs of counterfeit banknotes of the Bank of Russia is determined by Chapter. 16 Regulations, approved. Bank of Russia April 24, 2008 No. 318-P (hereinafter referred to as Regulation No. 318-P).

Budgetary institutions, when reflecting transactions in categories 1–17 of the account number of the Working Chart of Accounts, indicate the values ​​in accordance with paragraphs. 21, 21.2 Instructions No. 157n, clause 2.1 of Instructions No. 174n.

For accounts 0 209 81 000, 0 401 10 172, 0 201 34 000 in categories 1 – 17 account numbers indicate:

• in categories 1 – 4 – section, subsection of the classification of budget expenditures;
• in categories 5 – 14 – zeros, unless otherwise provided by the accounting policy;
• in digits 15 – 17 – zeros.

According to clause 2.2 of the letter of the Ministry of Finance of Russia No. 02-07-07/21798, the Treasury of Russia No. 07-04-05/02-308 dated 04/07/2017, the amount of the shortage of funds in the institution’s cash desk is reflected in column 7 of the Report (f. 0503737):

• in section 2 “Institutional expenses” - according to analytics code 853 “Payment of other payments”;
• in section 3 “Sources of financing the institution’s funds deficit” - on line 720 with a “plus” sign.

Consequently, reflecting a shortage of funds is an expense transaction, since the economic benefits of the institution are reduced. In the program "1C: Accounting of a State Institution 8" when drawing up the document "Cash Expense Order" to reflect the shortage of funds, you must match the off-balance sheet account 18.34 with code 290 KOSGU and KPS type KRB with expense type 853. This data will correctly appear in the Report (f. 0503737).

Thus, the transaction in question is reflected in the following accounting entries:

Debit KIF ХХХХ0000000000000 X 209 81 560 Credit KIF ХХХХ0000000000000 Х 201 34 610, increase KRB ХХХХ0000000000853 18 (KOSGU 290) – the amount of the identified shortage of cash (fake banknote) is written off;

Debit KIF ХХХХ0000000000000 Х 401 10 172 Credit KIF ХХХХ0000000000000 Х 209 81 660 – the debt is written off in the absence of the culprit (clause 110 of Instruction No. 174n);

Debit KIF ХХХХ0000000000000 Х 201 34 510, decrease KRB ХХХХ0000000000853 18 (KOSGU 290) Credit KIF ХХХХ0000000000000 Х 209 81 660 – funds were received in the cash desk from the guilty person in the current year (

31.01.2018

Formation of account numbers of the working chart of accounts of budgetary and autonomous institutions in 2017 in the 1C program

On January 1, 2017, clause 21.1 came into force (introduced by order of the Ministry of Finance of Russia dated August 6, 2015 No. 124n) of the Instructions for the application of the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, hereinafter referred to as Instruction No. 157n, according to which the account number of the chart of accounts of budgetary institutions, chart of accounts of autonomous institutionsregardless of its economic content in categories 1 to 4 includes the section code, subsection code of budget expenses.

Let us remind you that from 01/01/2016 the account numbers of the working chart of accounts of budgetary and autonomous institutionsdepending on their economic content must also contain in 15 - 17 digits an analytical code for the type of receipts - income, other receipts, including from borrowings (sources of financing the deficit of an institution's funds) (hereinafter referred to as receipts) or an analytical code for the type of disposals - expenses, other payments, including repayment of borrowings (hereinafter referred to as disposals), corresponding to the code (component of the code) of the budget classification of the Russian Federation (analytical group of the subtype of budget income, code of the type of expenses, analytical group of the type of sources of financing budget deficits). In digits 5 - 14, zeros may be indicated, unless otherwise established by the Accounting Policy of the accounting entity.

Formation of classification characteristics of accounts

To generate account numbers with this structure in the directoryprogram "1C: Public Institution Accounting 8" provides a newviewclassification characteristic of the account -AU and BU, as well as propsClarification of the indicator , allowing you to clarify the type of directory to determine the type of the last three digits of the KPS (digits 15 -17). The qualifying indicator can take one of the following values:KRB, KDB, KIF or gKBC.

In categories 1-4 KPS typeAU and BUindicate the section code, subsection code of budget expenditures.

In digits 5 – 14 a code from an arbitrary classifier can be indicatedAnalytical code KPS

If additional analytical codes are not used at the institution, the KPS Analytical Code detail may not be filled out.

In accordance with the clarifying indicator (KRB, KDB, KIF)in categories 15-17 the code of the type of expense is indicated,

Code of the analytical group of the subtype of budget income or

Code of the analytical group of the type of sources of financing budget deficits of the budget classification of the Russian Federation.

When recording a KPS, it will be assigned a code formed from the components specified in the group of detailsComposition of the classification feature forms KPS.

Let us remember that in the formKPSmust be indicatedCPS start date . For KPS of the form AU and BUshould indicate “01/01/2017”.

KPS for cash accounts

According to subparagraph “c” of paragraph 2.1 of Appendix 2 to Order No. 209n of the Ministry of Finance of Russia dated November 16, 2016 “On amendments to certain orders of the Ministry of Finance of the Russian Federation in order to improve budget (accounting) accounting and reporting” (hereinafter referred to as Appendix 2 to Order No. 209n ) clause 2.1 of the Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter referred to as Instruction No. 174n), paragraph 9 was added with the following content: “For analytical accounting accounts of account 020100000 “Institutional funds”, zeros are reflected in 15-17 digits of the account number.” A similar addition was made by Order No. 209n to paragraph 3 of the Instructions for the Application of the Chart of Accounts for Autonomous Institutions, approved. by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n, hereinafter referred to as Instruction No. 183n.

To generate account numbers for account group 201.00 “Institutional funds” in the formKPSKIF And codesection and subsection.

If necessary, you can specifyKPS analytical code .

It should be noted that if there is no special need, for accounts of group 201.00 “Institutional funds” it is recommended to create only one KPS, which will be automatically entered in all documents.

KPS for account 304 01 “Settlements for funds received for temporary disposal”

According to subparagraph “e” of paragraph 2.1 of Appendix 2 to Order No. 209n, paragraph 2.1 of Instruction No. 174n is supplemented with paragraph fourteen as follows: “For the analytical accounting accounts of account 030401000 “Settlements for funds received for temporary disposal”, zeros are reflected in 1 - 17 digits of the account number ". A similar addition was made by Order No. 209n to paragraph 3 of Instruction No. 183n.

To generate account number 304.01 in the formKPSit is enough to specify the clarification of the indicatorgKBC. There is no need to fill in any other details. When recording a KPS, it will be assigned a code in the form of 17 zeros.

In the directory listClassification characteristics of accounts (CPS) "1C: Public Institution Accounting 8" (edition 1) a new column has appeared in which for KPS of the formAU and BUThe indicator is clarified.

Formation of articles of the FCD Plan for 2017

In order to reflect planned assignments for income and expenses, budgetary and autonomous institutions in the program "1C: Public Institution Accounting 8" enter the articles of the FHD plan into the directory.

In directory elementsItems of the receipts (disposals) plan for articles like KRBit is enough to indicatecodessection and subsection, type of expenses andKOSGU.

Analytical code KPS , which is used to conduct analytics in accordance with the accounting policy of the institution.

Requirements for the plan of financial and economic activities of a state (municipal) institution, approved by order of the Ministry of Finance of Russiadated July 28, 2010 No. 81n, as amended on August 29, 2016 No. 142n, hereinafter referred to as the Requirements for the FCD Plan, do not contain the requirement to reflect income and sources in the FCD Plan according to analytical codes of subtypes of income and sources. According toclause 8.1 of the Requirements to the FCD Plan in Table 2 in column 3 on lines 110 - 180, 300 - 420 the classification codes for operations of the public administration sector are indicated, on lines 210 - 280 the codes for types of budget expenditures are indicated.

To reflect planned indicators on accounting accounts in directory elementsItems of the receipts (disposals) plan for articles like KDB (KIF) besides codesection and subsection of the classification of expenses, it is necessary to indicate the codes of the analytical group of the subtype of income (sources) andKOSGU.

If necessary, you can specify a code from an arbitrary classifierAnalytical code KPS , which is used to conduct analytics in accordance with the accounting policy of the institution.

Changing the structure of the institution's Working Chart of Accounts

To generate in the program "1C: Public Institution Accounting 8" account numbers with a new structure inAccounting policy budgetary (autonomous) institutionon the date"01/01/2017" should be specifiednewStructure of the Working Chart of Accounts(props RPS structure forms Accounting policy of the institution ), in which for eachKFOmust be installedKPS type " Classification of AC and BU ".

Then, on January 1, 2017, it is necessary to transfer the balances to the CPS, including in categories 1-4 the section code, the code of the subsection of budget expenses.

Transfer of balances under KPS to 01/01/2017

From January 1, 2017, new KPS must be applied in all account numbers of the Working Chart of Accounts. Consequently, as of January 1, 2017, it is necessary to carry out a transfer of balances under the KPS for all accounts of the Working Chart of Accounts for budgetary and autonomous institutions.

Using the technology implemented in the 1C: Public Institution Accounting 8 program, in order to maintain records in the new financial year in accordance with the budget classification codes established for 2017 and the requirements for the formation of account numbers in 2017, it is necessary to transfer balances to new KPS dateDecember 31, 2016 of the year.

Until this point, all transactions for 2016 must be entered into the program, which should be reflected in the report for 2016.

Regulated accounting registers for 2016 must be generated - transaction logs, general ledger, printed and/or saved in a file, signed.

Then operations to reform the balance sheet are formalized - the year is closed. Again, transaction logs and a general ledger, taking into account the reformation, are formed, printed or stored in the archive.

At this stage, it is advisable to make an archival copy of the information base - intended for generating reports before transferring account balances.

And finally they are executedinter-accounting period transactions – on the transfer of balances on out-of-date CPS, which must be documented in an Accounting Certificate (f.0504833 ) and are also reflected in the accounting registers of the inter-reporting period.

The transfer of balances according to the CPS should be performed in a copy of the database so that the original database is preserved.

To transfer balances under KPS to BGU1, the following documents are used (menu "Service - Service - Documents for transferring balances according to KPS" of the main menu of the program, interface "Full" ):

Transfer of balances according to the CPS;

Transfer of KPS balances for advance accounts and settlements with suppliers;

Transfer of KPS balances for item accounting accounts;

Transfer of KPS balances for fixed assets accounting accounts;

Transfer of cash balances for accounts payable to customers.

We recommend usingAssistant "Transfer of balances according to KPS" (menu "Service - Service - Transfer of balances according to KPS" ).

BSU2 uses a universal document "Transfer of balances according to CPS " ("Accounting and Reporting" section, navigation panel command "Transfer balances" of the "Routine operations" command group ).

You should first create a CPS in terms of:

Income,

Expenses,

Sources of financing.

Creating working accounts

When creating working accounts (accounts of the working chart of accounts of the institution) and selecting the CPS in the documents, a restriction is established on the Accounting Policy of the institution.

Reflection of transactions in 2017

It should be noted that when using CPS of the form "Classification of AC and BU ", just as before when using the CPS of the form "Budget classification ", all transactions in 2017 should be reflected in accordance with Appendix 2 "The procedure for including the budget classification code of the Russian Federation when generating the budget accounting account number" to the Instructions for the application of the Chart of Accounts for Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n (as amended by the Order No. 209n), taking into account the provisions of paragraph 2.1 of Instruction No. 174n, paragraph 3 of Instruction 183n as amended by Order No. 209n.

Registration of settlement and payment documents by budgetary and autonomous institutions

In settlement and payment documents issued by budgetary and autonomous institutions in 2017, the budget classification code is formed in the same way as in 2016.

Clause 5 of the Procedure for carrying out cash transactions with funds of budgetary institutions by territorial bodies of the Federal Treasury, approved by Order of the Federal Treasury dated July 19, 2013 No. 11n (as amended on October 14, 2016), hereinafter referred to as Procedure No. 11n, establishes that accounting for transactions with budgetary funds Institutions for cash payments (cash receipts) are carried out according to the codes of types of expenses for the classification of budget expenses (KOSGU codes) (as amended by Order of the Treasury of Russia dated December 30, 2015 No. 28n).

The program implements the configuration of outputting the budget classification code in printed and electronic forms of settlement and payment documents.

Setting up the formation of a budget classification code for budgetary and autonomous institutions is done in the directory "Personal accounts"by checking the box""

BGU1 - tab "Additional information and settings ",

BGU2 - group " Settings for generating, printing and exporting account documents ".

When the "Do not display the section or subsection code (for AU and BU) "The budget classification code in printed and electronic forms of settlement and payment documents will be displayed only in relation to the type of expenses (analytical group, subtype of income or sources of financing deficits).

Published 04/04/2017 14:37 Views: 17951

Starting from 2017, the instructions for budget classification for budgetary and autonomous institutions have changed, according to which the first four characters in the CPS (classification feature of the account) contain the section code and subsection code of the budget classification expenses. In this regard, changes have been made to 1C: Public Institution Accounting 8 rev.1.0. Let's look at them in more detail in this article.

So, in order to switch to the new instructions, you need to make changes to the accounting policy. Go to the directory “Institutions”

In the accounting settings, select the “Accounting Policy” section.

We go to the section of the field “RPS Structure” and change the name. You can put whatever is convenient for you or take it from the picture below. And we change the type of KPS by selecting “Classification of AC and BU”.

After this, we save the changes and set the start date of the accounting policy - from January 1, 2017.

After the necessary settings have been made in the accounting policy, we go to the KPS directory.

Adding a new element

Select the type of indicator – “AU and BU”.

After this, the “Subsection Clarification” field appears, in which we select the desired type of CPS.

After you have created all the necessary KPS, you need to create working accounts. Basically, you will create them as you work, because it is impossible to immediately predict which accounts you will need in the future, and there is no point in creating accounts for all of them. Below I will show you how to create working accounts.

Let's go to the chart of accounts.

Go to the “Working Accounts” tab and click “Add”

Select the account, KFO and KPS from the list that you created earlier and click “OK”. The working account has been created.

This is all about creating new KPS from 2017 and setting up a working chart of accounts. If you need more information about working in 1C: BGU 8, then you can get our collection of articles on.