Ministry of Finance of the Russian Federation. With amendments and additions from Preparation of settlement documents for making cash payments from unified budget accounts

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

FEDERAL TREASURY

ON THE ORDER OF CASH SERVICE FOR THE EXECUTION OF THE FEDERAL BUDGET, BUDGETS OF THE SUBJECTS OF THE RUSSIAN FEDERATION AND LOCAL BUDGETS AND THE PROCEDURE FOR THE IMPLEMENTATION BY TERRITORIAL AUTHORITIES OF THE FEDERAL TREASURY OF THE INDIVIDUAL FUNCTIONS OF THE FINANCIAL AUTHORITIES OF THE RUSSIA ERATIONS AND MUNICIPALITIES FOR THE EXECUTION OF THE RELEVANT BUDGET

(as amended by the Orders of the Treasury of the Russian Federation of July 30, 2009 N 5n, of December 25, 2009 N 15n, of October 29, 2010 N 13n, of December 27, 2011 N 19n)

In accordance with Articles 166.1 and 241.1 of the Budget Code of the Russian Federation (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 1998, N 31, Art. 3823; 2005, N 1, Art. 8; 2007, N 18, Art. 2117) I order:

1. Approve the attached Procedure cash service performance federal budget, budgets of subjects of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial bodies of the constituent entities of the Russian Federation and municipalities in the execution of the relevant budgets.

2.1. Establish that from January 1, 2011 to July 1, 2012, the provisions of this Order, established for federal state institutions, state institutions of the constituent entities of the Russian Federation, municipal state institutions, apply to federal budgetary institutions, budgetary institutions of the constituent entities of the Russian Federation, municipal budgetary institutions , for which, respectively federal authorities executive power, public authorities of the constituent entities of the Russian Federation, local governments, subject to the provisions of parts 15 and 16 of Article 33 federal law dated May 8, 2010 N 83-FZ "On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions” (hereinafter referred to as Federal Law N 83-FZ), no decision was made to provide them with subsidies from the relevant budget in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation.

(Clause 2.1 was introduced by the Order of the Treasury of the Russian Federation of October 29, 2010 N 13n, as amended by the Order of the Treasury of the Russian Federation of December 27, 2011 N 19n)

2.2. Establish that the provisions of paragraphs 2.5.1, 3.3 - 3.9, 9.2 - 9.4, 9.23, 9.24, 9.31 of the Procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets approved by the Order (hereinafter referred to as the Procedure), in terms of accounting for transactions with funds received from income-generating activities, are applied only in relation to budget institutions constituent entities of the Russian Federation, municipal budgetary institutions for which, respectively, the state authorities of the constituent entities of the Russian Federation, local governments, taking into account the provisions of part 16 of article 33 of Federal Law N 83-FZ, have not made a decision to provide them with subsidies from the relevant budget in accordance with clause 1 article 78.1 of the Budget Code of the Russian Federation, and are valid until the end of the transition period established by part 13 of article 33 of Federal Law N 83-FZ.

(clause 2.2 was introduced by the Order of the Treasury of the Russian Federation of December 27, 2011 N 19n)

3. I reserve control over the execution of this Order.

Supervisor

R. E. ARTYUKHIN

Agreed

Deputy

Prime Minister

Russian Federation -

Minister of Finance

Russian Federation

2.1.1. To make cash payments, recipients of federal budget funds and administrators of sources of financing the federal budget deficit submit to the Federal Treasury (Federal Treasury bodies) at the place of service in electronic form or on hard copy the following payment documents:
dated December 25, 2009 N 15n)
Application for cash flow in accordance with Appendix No. 1 to this Procedure (code according to the departmental classifier of document forms (hereinafter - the code of the form according to KFD) 0531801);
Application for cash expense (abbreviated) in accordance with Appendix No. 30 to this Procedure (form code for KFD 0531851) (hereinafter - Abbreviated application for cash expense);
(as amended by the Order of the Treasury of the Russian Federation of December 25, 2009 N 15n)
Consolidated application for cash expenses (for paying taxes) (KFD form code 0531860) (hereinafter referred to as the Consolidated Application);
(as amended by the Order of the Treasury of the Russian Federation of 09/06/2013 N 16n)
Application for cash receipt in accordance with Appendix No. 2 to this Procedure (form code for KFD 0531802);
Application for receipt Money transferred to the card (KFD form code 0531243) (hereinafter referred to as the Application for cash receipt (KFD form code 0531243);
dated 12/27/2011 N 19n, dated 09/06/2013 N 16n, dated 10/14/2016 N 20n)
Application for return in accordance with Appendix No. 3 to this Procedure (form code according to KFD 0531803).
The Client has the right to submit to the Federal Treasury (a body of the Federal Treasury) for the payment of a monetary obligation an Abbreviated application for a cash expense, provided that the following conditions are met:
(as amended by the Order of the Treasury of the Russian Federation of December 25, 2009 N 15n)
(as amended by the Order of the Treasury of the Russian Federation of December 25, 2009 N 15n)
- payment of a monetary obligation is carried out using one code budget classification Russian Federation;
(as amended by the Order of the Treasury of the Russian Federation of December 25, 2009 N 15n)
- the occurrence of a monetary obligation is confirmed by no more than one document-base.
(as amended by the Order of the Treasury of the Russian Federation of December 25, 2009 N 15n)
When making cash payments for the transfer of taxes payable at the location of its separate (structural) subdivisions, the client is entitled to submit to the Federal Treasury body at the place of its service a Consolidated Application in electronic form, provided that the following conditions are met:
(as amended by the Order of the Treasury of the Russian Federation of 09/06/2013 N 16n)
- payment of a monetary obligation is carried out according to a budget obligation in the currency of the Russian Federation;
(as amended by the Order of the Treasury of the Russian Federation of 09/06/2013 N 16n)
- payment of a monetary obligation is carried out according to one code of the budget classification of the Russian Federation (hereinafter referred to as budget classification codes), one tax (payment) for all separate (structural) divisions of the client.
(as amended by the Order of the Treasury of the Russian Federation of 09/06/2013 N 16n)
2.1.2. The Federal Treasury (a body of the Federal Treasury) checks the correctness of the formation of the Application for cash expenses, the Reduced application for cash expenses, the Consolidated application, Applications for cash, Applications for cash (KFD form code 0531243), Applications for refunds (hereinafter - Applications ) for the presence in the submitted Application of the details and indicators provided for filling in by the client, as well as their correspondence to each other, register entries of the Register of participants in the budget process, as well as legal entities who are not participants in the budget process (hereinafter referred to as the Consolidated Register).
(As amended by the Orders of the Treasury of the Russian Federation of December 25, 2009 N 15n, of December 27, 2011 N 19n, of September 6, 2013 N 16n, of December 4, 2015 N 24n, of October 14, 2016 N 20n)
When authorizing payment monetary obligations recipients of federal budget funds or administrators of sources of financing the federal budget deficit, the verification of the Reduced Application for cash expenditure is carried out in the manner established by the Authorization Procedure for the verification of the Application for cash expenditure.
(as amended by the Order of the Treasury of the Russian Federation of December 25, 2009 N 15n)
2.1.3. When accepting an Application on paper, the following shall be checked:
compliance of the form of the submitted Application with the form approved by this Procedure;
the presence in the Application of the signature of the manager or other person with the right of first signature and the chief accountant or other person with the right of second signature, specified in the Signature Sample Card submitted by the client (KFD form code 0531753), as well as the compliance of the signatures of these persons with the samples available in the Sample Card signatures submitted by the recipient of federal budget funds, the administrator of sources of financing the federal budget deficit, the administrator of federal budget revenues in the prescribed manner and in the prescribed form;
the absence of corrections in the submitted Application.
the identity of copies presented on paper and machine media.
(As amended by the Order of the Treasury of the Russian Federation of December 27, 2011 N 19n)
2.1.4. In the event that the form or content of the Application does not meet the established requirements or the signatures on it are found to be inconsistent with the samples available in the Signature Sample Card, the Federal Treasury body shall register the submitted Application in the prescribed manner in the Register of Unfulfilled Documents in accordance with Appendix No. 4 to this Procedure (code forms according to KFD 0531804) and within the time limits established by paragraph 8.5 of this Procedure:
in case of paperwork between the Federal Treasury and the client, returns to the client the Application with the Protocol attached, formed in the form in accordance with Appendix No. 5 to this Procedure (form code according to KFD 0531805), which indicates the reason for the return;
2.1.5. If the Application for cash expenses (Abridged application for cash expenses, Consolidated application, Application for cash, Application for cash (KFD form code 0531243)) complies with the requirements established by paragraphs 2.1.2 - 2.1.3 of this Procedure, the authority of the Federal Treasury after checking the Application for cash expenses (Abridged application for cash expenses, Consolidated application, Application for cash, Application for cash (KFD form code 0531243)) and documents required to pay the monetary obligations of recipients of federal budget funds or administrators of sources of financing the federal budget deficit (if necessary) in accordance with the requirements established by the Procedure for authorizing the payment of monetary obligations of recipients of federal budget funds and administrators of sources of financing the federal budget deficit, approved by Order of the Ministry of Finance of the Russian Federation dated September 1, 2008 N 87n (registered in the Ministry of Justice of the Russian Federation on September 15, 2008, registration N 12283) (hereinafter referred to as the Sanctioning Procedure), accepts an Application for cash expenses (Abridged application for cash expenses, Consolidated application, Application for cash receipt, Application for cash receipt (code forms according to KFD 0531243)) for execution.
(As amended by the Orders of the Treasury of the Russian Federation dated December 25, 2009 N 15n, dated December 27, 2011 N 19n, dated September 6, 2013 N 16n, dated October 14, 2016 N 20n)
When authorizing the payment of monetary obligations of recipients of federal budget funds or administrators of sources of financing the federal budget deficit, the verification of the Consolidated Application is carried out in the manner established by the Authorization Procedure for verification of the Application for cash expenditure.
(As amended by the Orders of the Treasury of the Russian Federation dated December 25, 2009 N 15n, dated September 6, 2013 N 16n)
2.1.6. If the Application for Cash Expenses, the Abbreviated Application for Cash Expenses, the Consolidated Application, the Application for Cash Received or the Application for Cash Received (KFD form code 0531243) contains budget classification codes, according to which the chief administrator of federal budget funds, the main the administrator of sources of financing the federal budget deficit, which is in charge of the recipient of federal budget funds, the administrator of sources of financing the federal budget deficit, who submitted the Application, was informed in the reporting financial year of the negative budget data for the current financial year, which at the beginning of the current financial year were not distributed between the administrators (recipients) of federal budget funds under its jurisdiction, administrators of sources of financing the budget deficit with the powers of the chief administrator (administrators of sources of financing) of the federal budget deficit, then such an Application is not accepted for execution and the Federal Treasury body registers the submitted Application in the Journal in the prescribed manner registration of non-executed documents and within the time limits established by paragraph 8.5 of this Procedure:
(As amended by the Orders of the Treasury of the Russian Federation dated December 25, 2009 N 15n, dated December 27, 2011 N 19n, dated September 6, 2013 N 16n, dated October 14, 2016 N 20n)
in the case of paperwork between the Federal Treasury and the client, returns the Application to the client with the Protocol attached, which indicates the reason for the return;
in case of electronic document management between the Federal Treasury and the client, sends the client the Protocol in electronic form, which indicates the reason for the return.
2.1.7. To transfer funds to the budget system of the Russian Federation when paying off the debt of a payer of a tax (fee), including a participant in foreign economic activity, a tax agent, at the expense of funds collected from him in the course of carrying out executive action, territorial bodies Federal Service bailiffs draw up Applications for cash flow taking into account the following features.
In column 8 of section 1 "Document details", in brackets before the text purpose of the payment, the TIN, KPP of the tax (fee) payer, whose obligation to pay (transfer) the tax or fee is enforced in accordance with the legislation of the Russian Federation, are indicated. If the payer of the tax (fee) - an individual does not have a TIN, KPP, in the specified column, before the text purpose of the payment, "(TIN 0 KPP 0) is indicated.
(as amended by the Order of the Treasury of the Russian Federation of December 25, 2009 N 15n)
Section 3 "Contractor details" indicates the details of the account opened for the Federal Treasury on balance sheet account N 40101 "Income distributed by the Federal Treasury between levels budget system Russian Federation" (hereinafter - account N 40101).
Column 1 of section 4 "Details of tax payments" indicates the value of the taxpayer status indicator ("05").
In column 2 of section 5 "Deciphering the application for cash expenditure" it is indicated "funds received at the temporary disposal of the recipient of federal budget funds."
On the basis of the specified Application for cash expenditure, the Federal Treasury body forms payment order to transfer funds to account No. 40101.
2.1.8. In order to transfer funds to another recipient of federal budget funds, the chief manager (manager) of federal budget funds, in charge of another recipient of federal budget funds, forms an Application for cash expenses and submits it to the Federal Treasury or the Federal Treasury body at the place of its service.
The execution of the Application for cash flow, specified in the first paragraph of this clause, is carried out after the procedures established by clauses 2.1.2 - 2.1.6 of this Procedure have been completed.

Order of the Federal Treasury of October 10, 2008 N 8n "On the procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the territorial bodies of the Federal Treasury to exercise certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets" ( with changes and additions)

Application. The procedure for cash services for the execution of the Federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets

Appendix N 1. Application for cash expense Appendix N 2. Application for cash receipt Appendix N 3. Application for a refund Appendix N 4. Register of unfulfilled documents Appendix N 5. Protocol on the acceptance or return of an application to a client Appendix N 6. Decoding to the settlement document Appendix N 7. Request for cancellation of an application (consolidated application) Appendix N 8. Notification of specification of the type and ownership of payment Appendix N 9. Request for clarification of payment ownership Appendix N 10. Statement of cash receipts Appendix N 11. payments Appendix N 12. Statement of cash receipts to the budget Appendix N 13. Summary statement of cash payments from the budget Appendix N 14. Summary statement of cash receipts (daily) Appendix N 15. Summary statement of cash payments from the budget (monthly) Appendix N 16 Summary statement of cash receipts (monthly) Appendix N 17. Statement of cash payments from the budget (monthly) Appendix N 18. Report on the balances of federal budget funds on accounts opened by the Federal Treasury and bodies of the Federal Treasury (deleted) Appendix N 19. Statement on the movement of the free balance of budget funds Appendix N 20. Reference to the Statement on the movement of the free balance of budget funds Appendix N 21. Information on budget execution operations Appendix N 22. Summary data on personal accounts of subordinate institutions of the main manager (manager) of budget funds Appendix N 23 Summary data on personal accounts of subordinate institutions of the main manager (manager) of budgetary funds subordinate institutions of the main manager (manager) of budgetary funds for funds in transit Appendix N 30. Abbreviated application for cash settlement Appendix N 31. Certificate of cash transactions with budget funds Appendix N 32. Summary statement on cash transactions Appendix N 33. transactions with budget funds Appendix N 34. Summary of cash transactions with consolidated budget funds Appendix N 35. Information on the free balance of budget funds Appendix N 36. Summary application for cash flow Appendix N 37. Details of the Order on the transfer of funds to bank cards "Mir" of individuals Appendix N 38. Details of the Notice of execution of the order

Order of the Federal Treasury dated October 10, 2008 N 8n
"On the procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities in the execution of the relevant budgets"

With changes and additions from:

July 30, December 25, 2009, October 29, 2010, December 27, 2011, September 6, 2013, December 4, 2015, October 14, 2016, December 28, 2017, December 13, 2018

In accordance with and 241.1 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2005, N 1, Art. 8; 2007, N 18, Art. 2117) I order:

1. Approve the attached Procedure for Cash Services for the Execution of the Federal Budget, the Budgets of the Subjects of the Russian Federation and Local Budgets and the Procedure for the Territorial Bodies of the Federal Treasury to Exercise Certain Functions of the Financial Bodies of the Subjects of the Russian Federation and Municipalities for the Execution of the Corresponding Budgets.

2.1. Establish that from January 1, 2011 to July 1, 2012, the provisions of this order, established for federal state institutions, state institutions of the constituent entities of the Russian Federation, municipal state institutions, apply to federal budgetary institutions, budgetary institutions of the constituent entities of the Russian Federation, municipal budgetary institutions , in respect of which, respectively, federal executive authorities, state authorities of the constituent entities of the Russian Federation, local governments, taking into account the provisions of parts 15 and 16 of Article 33 of the Federal Law of May 8, 2010 N 83-FZ "On Amendments to Certain Legislative Acts Russian Federation in connection with the improvement of the legal status of state (municipal) institutions" (hereinafter - Federal Law N 83-FZ), no decision was made to provide them with subsidies from the relevant budget in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation.

Information about changes:

By order of the Federal Treasury dated December 27, 2011 N 19n, the order was supplemented by clause 2.2

2.2. Establish that the provisions of paragraphs 2.5.1, 3.3 - 3.9, 9.2 - 9.4, 9.23, 9.24, 9.31 of the Procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipal entities for the execution of the relevant budgets approved by the Order (hereinafter referred to as the Procedure), in terms of accounting for transactions with funds received from income-generating activities, are applied only to budgetary institutions of the constituent entities of the Russian Federation, municipal budgetary institutions, for which, respectively, the state authorities of the subjects of the Russian Federation, local governments, taking into account the provisions of Part 16 of Article 33 of Federal Law N 83-FZ, have not made a decision to provide them with subsidies from the relevant budget in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation, and are valid until the end of the transition period, established by Part 13 of Article 33 of Federal Law N 83-FZ.

3. I reserve control over the execution of this order.

Agreed

Registration N 12617

Installed new order cash services for the execution of the budgets of the budget system of the Russian Federation and the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets.

Accounting for transactions with budget funds is carried out on single budget accounts opened by the Federal Treasury bodies separately for each budget in institutions of the Bank of Russia. Cash payments from the budget are made by the Federal Treasury on the basis of payment documents submitted to the Federal Treasury in the order in which they are submitted and within the limits of the actual availability of the balance of funds in the single budget account. All operations on cash receipts and cash payments are carried out and recorded by the Federal Treasury on a single budget account according to the budget classification codes of the Russian Federation.

(Form according to KFD 0531804) (Appendix N 4 to the Procedure, approved by Order of the Treasury of the Russian Federation of 10.10.2008 N 8H)