How do budgetary obligations differ from monetary obligations? To what extent should state institutions reflect obligations, and to what extent should budgetary and autonomous institutions reflect them? What kind of wiring is 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 is known, Federal Law No. 83-FZ dated 05/08/10 “On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions” radically changed the principles of functioning of budgetary institutions. On the basis of previously existing budgetary institutions, state-owned, budgetary and autonomous institutions were created.

These types of state (municipal) institutions are enshrined in Art. 9.1 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations” (hereinafter referred to as Law No. 7-FZ). For each type of state (municipal) institution, the Russian Ministry of Finance has developed its own accounting rules.

Thus, 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 budget funds, and in their activities they are guided by the law on non-profit organizations No. 7-FZ, as well as the “Instructions for the use of a unified chart of accounts...”, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter Instruction No. 157n), as well as the “Instructions for the application 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 Instruction No. 174n).

Autonomous institutions, like budget ones, are not recipients of budget funds. Their legal status is determined by the Civil Code and the Law on Autonomous Institutions dated 03.11.06 No. 174-FZ. The accounting rules for autonomous institutions are established by Instruction No. 157n, as well as the “Instructions for the application of the chart of accounts of 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).

The specifics of the legal status of government institutions are defined in Article 161 of the Budget Code, as well as certain provisions of Law No. 7-FZ. Financial support for the activities of a government institution is carried out at the expense of the corresponding budget of the budget system of the Russian Federation on the basis of the budget estimate (clause 2 of Article 161 of the Budget Code of the Russian Federation). Budgetary institutions conduct accounting in accordance with Instruction No. 157n and the “Instructions for the application of the chart of accounts for budgetary accounting”, approved by Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n (hereinafter referred to as Instruction No. 162n).

At the beginning of 2013, the Russian Ministry of Finance issued a letter dated January 21, 2013 No. 02-06-07/155, where it made a number of recommendations related primarily to recipients of budget funds, that is, government institutions. However, according to the Ministry of Finance, budgetary and autonomous institutions must also reflect their obligations, including monetary ones, taking into account the recommendations given in the said letter.

How do budgetary obligations differ from monetary obligations?

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

budgetary obligations - expenditure obligations to be fulfilled in the corresponding financial year;

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

The institution accepts budget obligations within the limits of budget obligations (estimated 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 BC RF).

According to paragraph 4 of Article 219 of the Budget Code of the Russian Federation, the recipient of budget funds confirms the obligation to pay financial obligations from budget funds in accordance with payment and other documents.

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

Accounting for liabilities in government institutions

Accounting for budget obligations is carried out by recipients of budget funds in accordance with the provisions of Instruction 157n and Instruction No. 162n.
According to paragraph 140 of Instruction No. 162n, 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 letter dated January 21, 2013 No. 02-06-07/155, the Ministry of Finance indicates the extent of budget obligations 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) accepted in previous years and not fulfilled as of the beginning of the current financial year, subject to execution at the expense of the corresponding budget (budget allocations) 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 not fulfilled as of January 1, 2013, must be taken into account as part of the obligations of the current financial year. That is, in 2013, account 50201 can take into account budgetary obligations accepted in the past year, 2012.

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

Unlike budget obligations (that is, planned, expected expenses), a monetary obligation arises as a result of the occurrence of conditions requiring the institution to fulfill its obligations. Monetary obligations arise from the institution's assumption of budgetary obligations.

Reflection in budget accounting of accepted monetary obligations is carried out in accordance with paragraph 141 of Instruction No. 162n. The credit of the account by the recipient of budgetary funds reflects the amount of monetary obligations of the institution accepted by it within the limits of budgetary obligations (budgetary allocations), estimated assignments 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 analytical accounts accounting for account 050201000 “Accepted obligations”.

Example

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

Accounting for obligations 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 assumed obligations, including monetary ones, in the manner established by Instruction No. 174n, as well as Instruction No. 183n. In this case, 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 the following points regarding the reflection of accepted obligations in accounting:

• public regulatory obligations to individuals provided for execution at the expense of the corresponding 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 regulatory costs associated with the provision by them of state (municipal) services (performance of work) in accordance with the state (municipal) assignment - in the amount of concluded agreements;
• 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 a subsidy, unless another basis for the provision of a subsidy for other purposes is provided for by regulatory legal acts,

Within the limits of budgetary obligations of the corresponding budget for the specified purposes, if, in accordance with regulatory legal acts, the basis for providing a subsidy 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 capital investments stipulated by the agreement (agreement), provided for execution in the current financial year - in the amount of concluded agreements (agreements).

The acceptance by a budgetary (autonomous) institution of the corresponding expenditure obligations (within the limits of the completed planned assignments) is reflected as follows:

Debit 0.506.Х.0.200,300 Credit 0.502.Х.1.200,300

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

Debit 0.502.Х.1.200,300 Credit 0.502.Х.2.200,300

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

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

Select the type of contract – “With 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 you check the box in this field, the form changes, the required “Counterparty” field disappears (because competitive procedures imply the presence of several participants and the supplier who will become the winner is unknown in advance). Additional fields for setting flags also appear:

Let us only note the requisite “Concluded based on the results of competitive procedures.”
Then fill out the document in the usual way. Type of obligation (primary document), select “Notice”:

After saving the contract, we accept obligations by creating, based on the document “Registration of obligations and information under contracts”:

We fill out the document with the necessary data for the initial maximum amount, which is indicated in the auction notice (the “Counterparty” detail must be left blank, since the counterparty is unknown at the time of posting the auction notice):

Please note that the type of obligation is automatically “Accepted obligation”.
Let’s go to the “Accounting transaction” tab, select the standard operation “Registration of obligations”, remove the flag from the attribute “Budget data with detailing according to KOSGU”:

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

This completes the accountant’s preparatory operations for conducting 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: a 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 consider all possible options in order.
After the completion of the competitive procedures, we begin registration of the result. To do this, let us turn to the agreement that was created before the publication of the notice. Let's open the element for modification:

Set the flag to the “Competitive procedures are completed” position:

Now we will consider different options for ending the auction.
1. The competitive procedures are completed with the determination of the winner.
We set the switch in the “Conclusion of an agreement” attribute (means that as a result of competitive procedures the winner is determined). After setting the switch, the form changes, and additional fields become available for filling:

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

We indicate the date of the contract:

We save the element, then register it based on the agreement of obligation:

It is not a new document that is being generated, but an adjustment to an existing one; a “Changes” column appears in the tabular part of the document. This column is necessary to reflect 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 posted, the document generates the following movements on 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 ending the auction is that the winner has not been determined, or the auction was not held.
Let's also turn to the agreement that was created before publishing the notice and open the element for modification. In the form, set the flag in the “Competitive procedures completed” attribute and the switch in the “Refusal of the contract” attribute:

It is also necessary to register obligations on the basis of:

When forming an obligation with a trading outcome without determining the winner, the quantity and amount of the position are automatically reversed in the “Changes” column.
After this document is processed, the following transactions are generated:

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

Today, the Russian Ministry of Finance has obliged enterprises to conduct accounting in the 1C system. For this purpose, a package of documents has been developed that is necessary to record budget obligations. In accounting there are concepts of primary and secondary documentation.

In order to carry out any transactions with funds, an application for cash expenses is drawn up (form 0531801 and 0531851). Another document is added to it to carry out the necessary actions with funds in cash. In order to formalize the transaction for payment of money for the supply of material resources, as well as for payment for work performed. The document indicates the relevant details that confirm the creation of a monetary obligation.

If it is necessary to make a payment with advance payments that are stipulated in the clauses of the government contract related to the acceptance of goods, the provision of services, and monetary obligations that relate to the payment of rent, then in this case it is not necessary to indicate settlement accounts in the payment documents in the Application.

In this case, in order to confirm transactions with money, the person to whom they are transferred is obliged to provide reports to the Federal Treasury or its representative office. Along with the application, a contract for the provision of public services is presented. this is a supporting document.

Such documents include:

1. If we are talking about the delivery of goods, then such a document is the invoice and conclusion;
2. In the case of reception or transfer operations - an invoice statement;
3. Conclusion on the services performed;
4. Invoice;
5. A list for execution, an order from the court.

As well as a number of other documents required by law.

The following may not be required to be presented:

1. Accountable means, such as salary;
2. Social payments to the population;
3. Documents for the provision of budget investments;
4. Subsidies for legal entities;

When making settlements with reporting bodies, monetary documents must be certified by the management of the organization, as well as by the signatures of the chief accountant. with further recommendations for the execution of the financial statements.

The instruction on the use of EPAS provides explanations as to what amount to account for the excess for the expense report should be reflected in the accounts; it is recognized as a monetary liability accepted by this person.

Transactions with funds regarding the payment of wages and scholarships are carried out on the basis of calculations, calculations, and orders of the manager, according to the date specified in them.

Source: konsultaciya-yurista-onlain.ru

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According to the requirements of clause 308 of Instruction No. 157n accounting objects, transactions with which are subject to reflection in the accounts of the Unified Chart of Accounts, in particular, are:

1. the amount of indicators for income (receipts) and expenses (payments) approved by the FCD plan of the institution,
2. obligations assumed by institutions (monetary obligations).

On accounts 500.xx “Authorization of expenses of an economic entity”, analytical groups of a synthetic account of accounting objects are used, formed by financial periods:

1. 10 “Sanction for the current financial year”,
2. 20 “Sanction for the first year following the current (next financial year)”,
3. 30 “Authorization for the second year following the current one (the first year following the next one)”,
4. 40 “Authorization for the second year following the next one”,
5. 90 “Authorization for other subsequent years (outside the planning period).”

Operations for authorizing obligations assumed in the current financial year are formed taking into account the obligations (monetary obligations) accepted and unfulfilled by the institution in the previous financial year.

Changes in the amounts approved by the institution's FCD plan for income (receipts) and expenses (payments) and in the obligations assumed by the institutions (monetary obligations) are reflected by correspondence on the corresponding accounts 500.xx:

1. when approving an increase in indicators - with a “plus” sign,
2. when approving a decrease in indicators - with a minus sign.

At the end of the current financial year, the indicators for the corresponding accounts of approved estimated (planned) assignments and obligations (analytical group 10) are not transferred to the next year. In accordance with the requirements of paragraph. 1 clause 310 of Instruction No. 157n, operations for authorizing obligations based on an inventory of settlements must be formed again in the current financial year, taking into account the balance of obligations accepted and not fulfilled by the institution (monetary obligations).

Indicators for the corresponding expense authorization accounts generated in the reporting financial year for the first, second years following the current (next) financial year are subject to transfer to the first working day of the current financial year:

1. indicators for authorization of the first year following the current one (the next financial year) - to the authorization accounts of the current financial year,
2. indicators for the authorization of the second year following the current one (the first year following the reporting year) - to the authorization accounts of the first year following the current one (the next financial year),
3. indicators for the authorization of the second year following the next one - to the authorization accounts of the second year following the current one (the first year following the next one).

After transferring the authorization indicators, the data of the analytical accounts for authorizing expenses of the second year following the next year (analytical group 40) are reset to zero.

Accounting for authorization transactions is carried out in the Journal for authorization transactions on the basis of primary documents (accounting documents) established by the institution, reflecting correspondence on the corresponding accounts for authorization of budget expenditures (clause 314 of Instruction No. 157n).

Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological instructions for their application" provides for the form of the Obligation Register (form code 0504064).

The journal (f. 0504064) is used by the institution to record liabilities (monetary obligations) of the current financial year.

The Journal (f. 0504064) indicates:

1. basis for accepting an obligation (monetary obligations) (name, number and date of the document),
2. accounting account number,
3. amount (in rubles, in foreign currency),
4. date of registration of the obligation (monetary obligation),
5. date of deregistration.

At the end of the current financial year, if there are unfulfilled obligations (monetary obligations) in the next financial year, they must be taken into account (re-registered) when opening the Journal (form 0504064) for the next financial year in the amount planned for execution.

According to Appendix No. 5 to the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, the form of the corresponding Journal (f. 0504064) is advisory in nature, while

• the institution has the right to enter additional details and indicators into the accounting registers, change the location and order of both regulated and additionally added details,
• removal of individual details from the forms of primary accounting documents, accounting registers approved by Order No. 52n is not allowed.

As part of the accounting policy for transactions authorizing expenses, the institution must approve:

1. the procedure for document flow, including when accepting and fulfilling monetary obligations,
2. forms and procedure for using primary accounting documents and accounting registers, the forms of which are not unified,
3. additional details (if necessary) entered into the forms of unified primary documents and accounting registers,
4. the procedure for printing electronic forms of documents and registers on paper,
5. procedure for storing and providing electronic primary and summary documents, accounting registers,
6. the procedure for creating accounting registers on computer media in the form of an electronic document (register) containing an electronic digital signature (if technically possible).

If an institution decides to use additional accounting registers in terms of systematizing transactions for authorizing expenses, their form must be developed in accordance with the requirements of clause 11 of Instruction No. 157n, according to which non-unified register forms must contain the following mandatory details:

• register name,
• name of the accounting entity that compiled the register,
• the start and end date of maintaining the register and (or) the period for which the register was compiled,
• chronological and (or) systematic grouping of accounting objects,
• the value of monetary and (or) natural measurement of accounting objects indicating the unit of measurement,
• names of positions of persons responsible for maintaining the register,
• signatures of the persons responsible for maintaining the register, indicating their surnames and initials or other details necessary to identify these persons.

Accounting for accepted obligations in PP 1C: Accounting of a public institution 8, ed. 2.0.

Obligations of the institution - stipulated by law, other regulatory legal act, treaty or agreement, the obligation of a budgetary institution, autonomous institution, to provide the institution’s funds in the relevant year to an individual or legal entity, other public legal entity, subject of international law.

Table 1

Fact of economic life	Document basis for accepting the obligation
1. Supply of goods, works, services.	A signed and sealed agreement, government contract, municipal contract.
2. Salaries and accruals for wage payments.
3. Issuance of funds for reporting.
4. Taxes, fees, duties, penalties, fines, and other payments.	Accounting certificate, writ of execution, court order, tax registers, other primary documents.

table 2

To store a list of agreements, state and municipal contracts, as well as other grounds for the occurrence of obligations (writs of execution, orders of the manager, etc.), the reference book “Contracts and other grounds for the occurrence of obligations” is intended. The directory can be opened via the corresponding link in the navigation panel of the “Planning and Authorization” section (Fig. 1). The directory provides the ability to quickly select by the details “Organization”, “Counterparty” and “Relevance”.

For contracts with suppliers, the “Contract type” attribute must be set to “With supplier”. In addition, we recommend that for this type of contract you set the “Accounting for the subject of the contract” flag to correctly generate the “Procurement Register” report (Fig. 2).

The “Type of obligation” attribute is an element of the “Types of primary documents” directory, which is filled in manually by the user. When the “Control of filling out the working name” flag is set, the name of the contract is generated automatically based on the data entered in the fields “Type of obligation”, “from:” and “No”. The flag “Concluded based on the results of competitive procedures” is set if the obligation is accepted through competitive procedures (will be discussed in section 5. Accounting for obligations accepted through competitive procedures in PP 1C: Accounting of a state institution 8, rev. 2.0.).

To register in the program the very fact of accepting the obligations of an institution, the document “Registration of obligations and information under contracts” is intended. The document can be entered from the contract card using the “Create based on” button (Fig. 3).

The completed document “Registration of obligations and information under contracts” is presented in Fig. 4. On the “Extra-budgetary funds” tab, you should indicate a list of goods, works, services with a breakdown by budget classification codes that must be supplied according to this agreement. The purpose of the “Including unconditionally” variable will be explained by us in the section “Accounting for monetary obligations in PP 1C: Accounting of a government institution 8, ed. 2.0"

The accounting records of the document are presented in Fig. 5.

Please note that from a correctly completed and posted document “Registration of obligations and information under contracts”, it will subsequently be possible to enter the document “Receipt of Ministry of Health” for the capitalization of material reserves received by the institution (Fig. 6).

In case of acceptance of all other obligations (except for the supply of goods, works, services), it is recommended to fill out the agreement card as shown in Fig. 7, selecting the value “Other basis of obligation” in the “Type of agreement” attribute. The composition of the details of the agreement card changes, in particular, the details “Counterparty”, “Counterparty Account” and others become unavailable.

The document “Registration of obligations and information under contracts” entered on the basis of other grounds for the occurrence of obligations will look as shown in Fig. 8, in particular, in the tabular part of the document there will be no column “Nomenclature”.

If the “Contract type” attribute is set to “With supplier”, from the document log “Registration of obligations and information under contracts”, using the “Print” button, you can print “Information on the budget obligation f.0506101” (Fig. 9).

Accounting for obligations assumed through competitive procedures in PP 1C: Accounting of a public institution 8, ed. 2.0.

Accepted obligations - stipulated by law, other regulatory legal acts, the obligations of the government body (state bodies), local government bodies, state (municipal) institutions to provide, using competitive methods for identifying suppliers (contractors, performers) (competitions, auctions, request for quotations, request proposals), in the relevant financial year, funds from the relevant budget. The amounts of obligations assumed are determined on the basis of notices of procurement using competitive methods for identifying suppliers (contractors, performers) (tenders, auctions, request for quotations, request for proposals), posted in a unified information system, in the amount of the initial (maximum) contract price.

Table 3

To register in the program the fact of placing an order for the supply of goods, works, services, the contract card must be filled out as shown in Fig. 10, i.e. for the type of contract “With a supplier”, it is necessary to set the flags “Accounting for the subject of the contract” and “Concluded based on the results of competitive procedures”. At this stage of work, the details “Counterparty” and “Counterparty Account” become unavailable, since the supplier is not yet known.

The document “Registration of obligations and information under contracts” entered on the basis of the contract card is presented in Fig. 11.

The accounting records of the document are presented in Fig. 12.

Figure 13 shows the completed regulated report f.0503738 “Report on the institution’s obligations” (link “1C-reporting” on the navigation panel of the “Accounting and reporting” section).

After the state (municipal) contract has been concluded, you must return to the contract card, set the “Competitive procedures completed” flag, set the switch to the “Conclusion of the contract” position, and also indicate the supplier in the “Counterparty” field, indicate the date and number of the state (municipal) contract (Fig. 14).

For the correct generation of the “Register of Contracts” report (link “Planning and Authorization Reports” on the navigation panel of the “Planning and Authorization” section) and a printed form of Information about the concluded contract in accordance with the Procedure approved by Order of the Federal Treasury dated November 28, 2014 N 18n in contract card, you must additionally fill out the “Characteristics” tab, which contains additional information about the state (municipal) contract (Fig. 15).

Based on the contract card edited in this way, it is necessary to enter another document “Registration of obligations and information under contracts” (Fig. 16). In our example, the final contract price is 50,000 rubles. less than the original price. The total contract amount must be entered manually in the “Total:” column; the amount in the “Changes” column will be calculated automatically. The column “Before changes:” cannot be edited.

On the “Additional” tab of the document “Registration of obligations and information under contracts”, you can fill out a number of additional information about the state (municipal) contract to correctly generate a printed form of Information about the concluded contract in accordance with the Procedure approved by Order of the Federal Treasury dated November 28, 2014 N 18n ( Fig.17).

The accounting records of the document are presented in Fig. 18.

Report f.0503738 “Report on the institution’s obligations” will have the following form (link “1C-reporting” on the navigation panel of the “Accounting and reporting” section) (Fig. 19).

Comment. In column 6 “Accepted obligations - Total” the amount is 500,000 rubles. in our example, it consists of the total contract amount of 450,000 rubles. and a concluded agreement with a single supplier in the amount of 50,000 rubles, discussed above.

From the document log “Registration of obligations and information under contracts”, by pressing the “Print” button you can print “Information about the contract (order 18n)” (Fig. 20).

Let’s generate a report “Summary data on the execution of the FCD plan” (link “Planning and authorization reports” on the navigation panel of the “Planning and authorization” section) (Fig. 21).

Let’s generate a report “Results of competitive procedures” (link “Planning and authorization reports” on the navigation panel of the “Planning and authorization” section) (Fig. 22).

Accounting for monetary obligations in PP 1C: Accounting of a public institution 8, ed. 2.0.

Monetary obligations are the obligation of an institution to pay to the budget, an individual or a legal entity certain funds in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of its budgetary powers, or in accordance with the provisions of the legislation of the Russian Federation, another legal act, the terms of a contract or agreement .

The grounds for accepting a monetary obligation are:

1. when delivering goods - a delivery note and (or) an acceptance certificate, and (or) an invoice,
2. when performing work, providing services - an act of completed work (services) and (or) an invoice, and (or) an invoice,
3. writ of execution (writ of execution, court order),
4. other documents confirming the occurrence of monetary obligations provided for by federal laws, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation and legal acts of the Ministry of Finance of the Russian Federation.

Obligations related to ensuring the performance of the functions of budgetary institutions - accountable funds, wages, contributions to compulsory social, medical and pension insurance, taxes - do not require a basis document.

Monetary obligations for advance payments arise from the terms of the agreement, state (municipal) contract.

When making settlements with accountable persons, monetary obligations are taken into account on the basis of written statements of the accountable person approved by the manager, with further adjustment to the amount of expenses incurred according to the advance report accepted and approved by the manager.

Table 4

Fact of economic life	Document basis for accepting a monetary obligation
1. Supply of goods, performance of work, provision of services.	Invoice, delivery note, acceptance certificate, work completion certificate, invoice.
2. Salaries and accruals for wage payments.	Pay slips, orders from managers, tax registers.
3. Taxes, fees, duties, contributions, other payments, penalties.	Accounting certificate, writ of execution, court order, tax registers.
4. Issuance of funds for reporting.	A written application from the employee for reporting, approved by the manager. Based on the advance report approved by the manager, the accepted obligation must be adjusted to the amount of the overexpenditure issued or the returned balance.
5. Advances to counterparties.	Agreement, state (municipal) contract providing for an advance payment.

Table 5

In the 1C program: Public Institution Accounting 8, ed. 2.0 accounting transactions for the acceptance of monetary obligations are included in the documents for the posting of goods, works, services, payroll, i.e. in the documents “Receipt of MH”, “Receipt of fixed assets, intangible assets, legal acts”, “Receipt of services, works”, “Reflection” salaries in accounting."

Note that the document “Receipt of MH” can be entered on the basis of the document “Registration of obligations and information under contracts” by clicking the “Enter based on” button (Fig. 25).

In order for the “Ministry of Health Receipt” document to make accounting entries for accepting a monetary obligation, on the “Accounting transaction” tab of the document, you must set the “Accept monetary obligation” flag and indicate the section of the personal account of a budgetary institution or a separate personal account of a budgetary institution (Fig. 26).

The accounting records of the document are presented in Fig. 27.

Monetary obligations are accepted in the same way in the case of documents “Receipt of fixed assets, intangible assets, legal acts”, “Receipt of services, works”, “Reflection of wages in accounting”. Please note that in the above documents, when selecting the standard transaction “Receipt from accountable persons”, it is not possible to create accounting records for accepting monetary obligations.

When transferring accountable amounts, accounting records for accepting a monetary obligation are formed by the document “Application for advance payment”, located on the navigation panel of the “Cash” section.

Let us remind you that at the moment the manager signs the application of the accountable person for release to the account, it is necessary to register the accepted obligation with the document “Registration of obligations and information under contracts” (see above). In the “Obligation” field of the “Application for advance payment” document, it is necessary to indicate the same element of the directory “Agreements and other grounds for the emergence of obligations” that was indicated in the “Agreement” field of the document “Registration of obligations and information under agreements” for the correct formation of a regulated register Liability register f.0504064.

The completed document “Application for advance payment” is presented in Fig. 28.

The accounting records of the document are presented in Fig. 29.

Based on the completed and posted document “Application for advance payment”, you can enter the document “Advance report” (Fig. 30).

Figure 31 shows the “Spent” tab of the “Advance report” document, with which the accountable person reported for an amount less than that indicated in the application.

The accounting records of the document are presented in Fig. 32. Please note that the program automatically reduced the amount of the accepted monetary obligation by the balance of the accountable amount not spent by the accountable person. A posting for adjusting an accepted monetary obligation will be generated by the “Advance Report” document only if it is entered on the basis of the “Application for Advance Issue” document.

Please note that the accepted commitment will need to be adjusted manually. To do this, based on the document “Registration of obligations and information under contracts”, it is necessary to enter a new copy of a document of the same type and edit it as shown in Fig. 33.

In the “Total:” column, the amount of the advance report must be entered manually; the amount in the “Changes” column will be calculated automatically. The column “Before changes:” cannot be edited. The accounting records of the document are presented in Fig. 34.

In the case where an agreement (state, municipal contract) provides for an advance, a monetary obligation must be accepted for the amount of the advance payment at the time of registration of the expenditure obligation with the document “Registration of obligations and information under agreements”. To do this, in the document “Registration of obligations and information under contracts” on the “Extrabudgetary funds” tab, you must indicate the amount of the advance in the “Incl. unconditionally”, and on the “Accounting transaction” tab set the flag “Accept monetary obligations for unconditional obligations of the current year” (Fig. 35, Fig. 36).

The accounting records of the document “Registration of obligations and information under contracts” are presented in Fig. 37.

In addition, in the documents “Receipt of fixed assets, intangible assets, legal acts”, “Receipt of services, works”, “Receipt of MH”, if there is an accounting entry for the offset of the advance paid to the counterparty, the amount of the accepted monetary obligation will be reduced by the amount of the offset advance. Figure 38 shows the accounting records of the document “Receipt of fixed assets, intangible assets, legal acts”, illustrating the described situation.

It is also convenient to accept a monetary obligation together with an institution’s obligation in the case when the accrual of accounts payable is carried out using the “Operation (accounting)” document, for which there is no mechanism for automatically generating transactions for accepting monetary obligations. This is relevant, for example, when calculating certain taxes, fines, penalties, etc. In this case, in the “Incl. unconditionally" on the "Extrabudgetary funds" tab of the document "Registration of obligations and information under agreements" it is necessary to indicate the entire amount of the accepted obligation.

Let's generate a report “Summary data on the execution of the FHD plan” (Fig. 39). Please note that the columns “Obligations Not Fulfilled” and “Money Obligations Not Fulfilled” include amounts for which cash expenses have not been processed.

We will create a regulated register “Logbook of registration of obligations f.0504064”, which can be opened via the link “Planning and authorization reports” on the navigation panel of the “Planning and authorization” section. The generated report is presented in Fig.40.

Accounting for deferred liabilities in PP 1C: Accounting of a public institution 8, ed. 2.0.

Deferred obligations are obligations with deadlines for fulfillment outside the three-year planning period, the exact amount and (or) time of fulfillment of which cannot be determined.

According to Letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07-07/28998, simultaneously with the reflection of accrued reserves in accounting, accounting entries for the acceptance of deferred liabilities should be generated.

Deferred liabilities arise when the following types of reserves are formed:

1. for vacation pay for actually worked time and for compensation for unused vacation, including upon dismissal,
2. for the corresponding insurance contributions for vacation pay,
3. for obligations contested in court,
4. on expenses for planned organizational and staffing activities,
5. for obligations for which there are no primary documents.

Deferred liabilities are accounted for based on estimates. An example of determining the estimated value of the reserve for vacation pay for actually worked time is given in the letter of the Ministry of Finance of Russia dated May 20, 2015 No. 02-07-07/28998.

The vacation pay reserve can be calculated in three ways:

1. personalized for each employee,
2. for the institution as a whole,
3. for certain categories of employees (personnel groups).

The reserve for payment of insurance premiums is calculated taking into account the methodology for calculating the reserve for payment of vacations.

A specific list of reserves, as well as the procedure and timing for their formation, are established by the institution as part of its accounting policy.

The estimated liability in the form of a reserve for vacation pay for time actually worked can be determined monthly (quarterly, annually) on the last day of the month (quarter or year), based on the number of days of unused vacation for employees on the specified date, provided by the personnel service. It seems most correct to determine the estimated reserves on a monthly basis. However, the institution can establish another, most acceptable period for itself.

When taking inventory before preparing annual financial statements, the amounts of reserves can be adjusted in the manner established by the accounting policy.

According to the letter of the Ministry of Finance of Russia dated May 20, 2015 No. 02-07-07/28998, the institution accrues a reserve for payment of vacations with the following accounting entries.

Table 6

Note. In contrast to the letter of the Ministry of Finance of Russia dated May 20, 2015 No. 02-07-07/28998, paragraph 167 of Instruction No. 174n and paragraph 196 of Instruction No. 183n provide for the acceptance of a current obligation at the expense of a previously accepted deferred obligation by correspondence D502.99 K 502.11.

When using such correspondence, amounts of deferred obligations accumulate on account 506.99, so it is advisable to use the correspondence scheme proposed in the letter of the Ministry of Finance of Russia dated May 20, 2015 No. 02-07-07/28998.

In the 1C program: Public Institution Accounting 8, ed. 2.0 the acceptance of a deferred liability and the reduction of a previously recorded deferred liability is reflected in the document “Operation (accounting)”. In Fig. 41 presents the document “Operation (manually entered)” for accepting a deferred liability in the amount of the accrued reserve for vacation pay and accruals for vacation pay.

Figure 42 shows the completed regulated report f.0503738 “Report on the institution’s obligations” with automatically filled in section 3 “Obligations of the financial years following the current (reporting) financial year, in total.”

Figure 43 shows the document “Operation (entered manually)” to reduce the deferred liability by the amount accrued from the vacation pay reserve and corresponding accruals to the funds.

The operation of accepting an obligation for the current year (2nd line of the table) is reflected in the document “Registration of obligations and information under contracts” (Fig. 44).

Figure 45 shows the completed regulated report f.0503738 “Report on the institution’s obligations”, generated after adjusting the deferred obligation and accepting the obligation of the current financial year.

To pay expenses, government agencies accept and fulfill budgetary and monetary obligations. Such operations are classified as authorization of budget expenditures. Read the article about how to take into account budget obligations.

Budgetary obligations are expenditure obligations to be fulfilled in the corresponding financial year.

Budget expenditures are authorized by the Russian Treasury. They do this to control the targeted and effective use of budget funds.

The authorization of budget expenditures goes through four stages:

	What to do at each stage
1. Accept and take into account budgetary and monetary obligations	The recipient of budget funds (RBS) enters into government contracts and agreements, generates Information on the Budget Obligation (form 0506101) and submits it to the Russian Treasury. After this or at the same time, the PBS fills out the Information on the Monetary Obligation (f. 0506102). They are sent to the Treasury along with documents for payment of the government contract. The Treasury body itself can generate Information (f. 0506102). The accountant reflects budgetary and monetary obligations in accounting
2. Confirm monetary obligations	PBS forms and submits to the Treasury body an application for cash expenses, which confirms the obligation to pay the monetary obligation
3. Authorize payment of monetary obligations	Specialists of the Treasury of Russia check the application for cash expenses and put a mark that allows authorizing payment of the monetary obligation
4. Confirm the fulfillment of monetary obligations	The Treasury body pays the obligation from a single budget account. Cash expenses are shown in the statement from the personal account of the PBS.

The PBS accepts budgetary obligations when it enters into government contracts or other agreements with organizations and citizens. Accept obligations within the amount of limits of budgetary obligations (LBO), which the manager approved and communicated to the institution.

Without dedicated LBOs, it is impossible to plan and begin procurement. But there are exceptions.

If the PBS fulfills public regulatory obligations, they are accepted within the limits of the reported budgetary allocations.

Record transactions to authorize budget expenditures in the following accounts:

501.00 “Limits on budgetary obligations” – registration of limits on budgetary obligations;
503.00 “Budget appropriations” – acceptance of budget appropriations for accounting;
502.00 “Liabilities” – accounting for budgetary and monetary obligations.

In this case, in the 22nd digit of the account number, indicate the analytical accounting code of the corresponding financial year:

1 – current;
2– next;
3 – second year following the current one;
4 – third year following the current one;
9 – another regular year outside the planning period.

The procedures for accepting budgetary and monetary commitments are stages of budget execution for expenditures. Register budgetary and monetary obligations with the Treasury authorities. For recipients of federal budget funds, the procedure is established by order of the Ministry of Finance of Russia No. 221n.

Keep records of budgetary and monetary obligations using documents that confirm their acceptance. See the list of documents in the table (approved by order of the Ministry of Finance of Russia No. 221n).

In the current financial year, accept obligations taking into account the accepted, accepted and unfulfilled obligations of previous years.

Among the accepted budgetary obligations of the current financial year include expenditure obligations that will be fulfilled in the current year. Also include budget obligations of previous years that were accepted but not fulfilled.

Keep records of accepted budget obligations on the basis of supporting documents. Take into account budgetary obligations only within the limits of the LBO or budgetary allocations communicated to them.

In budget accounting, reflect the obligations:

For the payment of salaries (salary, remuneration, allowances) to employees - in the amount of LBOs approved for the year;
for payment to employees, civil servants, military personnel, other categories of employees of travel expenses, other payments (including daily allowances, traveling allowances, etc.) in accordance with employment contracts, service contracts - in the amount of accrued obligations or payments;
for public regulatory obligations to individuals - in the amount of accrued public regulatory obligations (payments);
for the transfer of obligatory payments to the budget: taxes, fees, duties, contributions and other payments - in the amount of accrued payments;
for subsidies to organizations, entrepreneurs and citizens - producers of goods, works, services according to regulatory legal acts, budgetary and autonomous institutions: - in the amount of concluded contracts (agreements) on the provision of subsidies - unless another basis is provided for by regulatory legal acts; – in the amount of LBO of the corresponding budget for the specified purposes – if contracts or agreements have not been concluded;
for other expenditure obligations - in the amount of obligations that are confirmed by documents.

To accept obligations, reflect them on the accounts:

502.01 "Accepted obligations";
502.07 “Obligations Accepted”;
502.09 “Deferred obligations.”

Let's look at the table in which cases to use accounts to record liabilities:

Types of expenses	In which account should the liability be recorded?
Contracts (agreements) that are concluded as a result of competitive procedures: auctions, tenders, requests for proposals and quotations	At the time of posting the purchase notice in the Unified Information System, reflect on account 502.07. And after you have concluded a contract, transfer it to account 502.01
Salary, taxes, other payments, including under contracts (agreements) concluded with a single supplier	Reflect expenses on account 502.01
Expenses for which reserves for future expenses are created	The amounts of created reserves should be reflected in account 502.99. And when you use the reserve, transfer it to the 502.01 account

Record monetary obligations in account 502.02 “Accepted monetary obligations.”

Pay your financial obligations within the agreed limits:

Budgetary allocations – for public regulatory obligations;
LBO – for other monetary obligations.

For settlements with counterparties (except for settlements with accountable persons and payments to the budget), accept obligations in the context of recipients of advance payments based on:

Data from analytical accounts: account 206.00 (difference between debit and credit turnover) - advance payments on accepted budget obligations minus refunds of these advances. Do not include the balances of advances issued (listed at the beginning of the period) on account 1.206.00.000 and credit turnover that changes the indicated calculations for the current period;
credit turnover of the corresponding analytical accounts, account 302.00 – accrued (accepted) monetary obligations to be fulfilled in the current financial year. Do not include credit and debit turnovers that reflect changes in accounts payable for monetary obligations accepted in the current period against advance payments of previous years;
debit turnover of the corresponding analytical accounts of account 302.00, account 304.02, account 304.03 - monetary obligations of previous years fulfilled in the current period.

For settlements with accountable persons (in the context of accountable persons), accept obligations on the basis of:

Data on the corresponding analytical accounts of account 208.00 (debit turnover minus credit turnover) - funds received by accountable persons minus the return of advance payments issued in the current period. The method of payment of funds does not matter;
debit turnover on the corresponding analytical accounts of account 208.00 - funds received by accountable persons in the current period to compensate for overexpenditures of previous years.

Do not include the balances of advances issued, which are listed at the beginning of the reporting year in account 208.00, as well as credit turnover that changes these calculations.

For mandatory payments to the budgets of the budget system (in terms of payments), accept on the basis of:

Credit turnover of the corresponding analytical accounts of account 303.00 (1.303.02.730–1.303.13.730) - payments accrued in the current period - taxes, fees, duties, contributions and other obligatory payments;
debit turnover of the corresponding analytical accounts of account 303.00 (1.303.02.830–1.303.13.830) - obligations to transfer payments from previous years, which are listed at the beginning of the current year, fulfilled in the current period.

Do not take into account the indicators of settlements for excessively transferred payments, which are recorded at the beginning of the current period in account 303.00, as well as credit turnover that changes these calculations.

Accept expenses for servicing debt obligations based on analytical data for the relevant accounts of account 301.00 in the amount of:

Credit turnover – obligations accrued (accepted) in the current period that are subject to fulfillment in the current financial year;
debit turnover – obligations of previous years fulfilled in the current period for expenses on servicing debt obligations.

Reflect the occurrence of monetary obligations in accounting on the basis of supporting documents. For example this:

Invoice, acceptance certificate, invoice - for delivery of goods;
act of work performed (services provided), invoice, invoice - if work was performed or services were provided;
writ of execution - writ of execution, court order;
other documents provided for by law that confirm the occurrence of monetary obligations. For example, a universal transfer deed.

Reflect the acceptance of monetary obligations, as well as the amount of changes made upward or downward, with the following entries:

		Account debit	Account credit
	The amounts of monetary obligations were accepted (changes were made) on the basis of documents on the supply of goods, performance of work, provision of services:
	For the current financial year	KRB.1.502.11.000	KRB.1.502.12.000
	For the next financial year	KRB.1.502.21.000	KRB.1.502.22.000
	Reduction of accepted monetary liabilities in the current year	Using the “red reversal” method
		KRB.1.502.11.000	KRB.1.502.12.000
000 - KOSGU code, if the budget estimate has been detailed for it and limits have been adjusted. If the limits are specified by type of expense, indicate zeros.

An example of how to reflect budgetary and monetary obligations accepted in the current financial year in accounting:

In January, the government agency Alpha posted a notice of an electronic auction for the purchase of equipment. NMTsK contract - 580,000 rubles. As a result of the auction, Alpha entered into a contract with OJSC Manufacturing Company Master for the amount of 560,000 rubles.

According to the accounting policy, the Alpha institution takes into account the following obligations:

Accepted - on the basis of a competitive procurement notice posted in the Unified Information System;
accepted – on the basis of a concluded contract;
cash - on the basis of a delivery note confirming the transfer of ownership of the property.

The institution's estimate for KOSGU is not detailed. In accounting, Alpha's accountant accepted obligations with the following entries:

		Account debit	Account credit	Amount, rub.
	On the day the purchase notice is posted
	The accepted obligation is reflected (the basis is a notice of an electronic auction)	KRB.1.501.13.000	KRB.1.502.17.000
	On the day of signing the contract
	The accepted obligation was adjusted by the amount of savings based on the results of the electronic auction	KRB.1.502.17.000	KRB.1.501.13.000
	An obligation has been accepted (basis - supply contract)	KRB.1.502.17.000	KRB.1.502.11.000
	Monetary obligations have been accepted (basis - invoice and equipment acceptance certificate)	KRB.1.502.11.000	KRB.1.502.12.000

The generated transaction log looks like this:

	Business transaction			Amount, rub.
	LBO brought to light	1 501 15 310 1 501 15 340 1 501 15 226 1 501 15 212 1 501 15 211	1 501 13 310 1 501 13 340 1 501 13 226 1 501 15 212 1 501 15 211	300 000 500 000 250 000 125 000 250 000
	Accepted budget obligations under competitive procedures are reflected	1 501 13 310 1 501 13 340	1 502 17 310 1 502 17 340
	Contracts were concluded based on the results of competitive procedures
	Savings were identified based on the results of competitive procedures
	Contracts were concluded without the use of competitive procedures	1 501 13 340 1 501 13 226	1 502 11 340 1 502 11 226
	Advance paid to supplier for fixed assets
	Reflects the amount of monetary obligations for the amount of the advance
	Received fixed assets from the supplier
	The advance has been offset
	The remaining amount of monetary obligations is reflected
	Materials received from supplier
	Paid materials to supplier
	Accountable amount issued
	Budget obligations for accountable amounts are reflected
	Monetary liabilities for accountable amounts are reflected
	Salaries paid to employees	1 302 11 830 1 501 13 211 1 502 11 211	1 304 05 211 1 502 11 211 1 502 12 211	100 000 100 000 100 000

Make sure that payments for contracts are made according to those expense type codes for which limits on budgetary obligations have been adopted. Otherwise, in lines 11 and 12 of the report there will be indicators with “minus” indicators. And when submitting the report, a report will be issued with a critical error.

Example. In the first half of the year, an accountant of a state-owned institution accrued salaries to staff in the amount of 220 thousand rubles:

In addition, the institution entered into an agreement for the supply of fixed assets according to the capital expenditures of 242 - 200 thousand rubles, and for the capital expenditures of 244 - 320 thousand rubles. Limits on budgetary obligations were adopted: – CVR 121 – 500 thousand rubles; – CVR 242 – 300 thousand rubles; – KVR 244 – 700 thousand rubles. However, by mistake, the entire payment went through KVR 242. When generating the report on form 0503128, there was a misgrading. And when uploaded to the treasury authority’s website, a protocol was released containing a critical error.

Public, public regulatory and monetary obligations are distinguished separately.

These are the expenditure obligations of a public legal entity stipulated by law, other regulatory legal act to an individual or legal entity, other public legal entity, subject to execution in the amount established by the relevant law, other regulatory legal act or having the procedure for its determination (calculation) established by the said law, act. , indexing).

Provide financial support for the fulfillment of public obligations to institutions in the form of LBO (within the limits of received budgetary allocations). Such financial support is not included in the standard costs for the provision of public services in accordance with state assignments.

An example of reflecting in budget accounting the communication of limits on budget obligations for delegated powers to subordinate institutions:

The Ministry delegates the authority to carry out public obligations to an individual, subject to execution in cash, for the social security of orphans and children left without parental care, to the relevant budgetary (autonomous) institutions.

The total volume of limits on budgetary obligations provided to the ministry for these purposes is 12,000,000 rubles.

The accountant made the following entries in accounting:

Debit KRB.1.501.11.262 Credit KRB.1.501.12.262
– 12,000,000 rub. – the amounts of the limits of budget obligations to the ministry have been brought to light;
Debit KRB.1.501.12.262 Credit KRB.1.501.14.262
– 12,000,000 rub. – the amounts of the limits of budget obligations were transferred to educational institutions.

How a budgetary institution can reflect public obligations Budgetary and autonomous institutions can receive the authority to fulfill public regulatory obligations on behalf of government authorities. For example, material support for orphans.

Financial support for these powers is provided in the manner established by:

For institutions of constituent entities of the Russian Federation - by executive authorities of constituent entities of the Russian Federation;
for municipal institutions - local government bodies;
for federal institutions - by Decree of the Government of the Russian Federation No. 590.

To fulfill public regulatory obligations to citizens, the institution needs to open a personal account to record transactions under the transferred powers of the recipient of budget funds (personal account code - 14) (clause 5, article 9.2 of Law No. 7-FZ, clause 8 of the Rules approved by the Decree of the Government of the Russian Federation No. 590).

Budgetary and autonomous institutions reflect operations to fulfill public regulatory obligations to citizens in budgetary accounting and reporting. To do this, use Instruction No. 162n. Reflect such transactions in separate accounting registers (general ledger).

Financial support for public regulatory obligations is provided to institutions in the form of limits on budgetary obligations (LBO). Such financial support is not included in the standard costs for the provision of public services in accordance with government assignments.

When accounting for LBO, take into account the code of the type of financial support (KFO) - 1 “Activities carried out at the expense of the corresponding budget of the budget system of the Russian Federation (budgetary activities)” (clause 21 of the Instructions to the Unified Chart of Accounts No. 157n).

Reflect the received LBO (regardless of the type of institution) on account 1.501.05.000 “Received limits of budget obligations” (clause 136 of Instruction No. 162n). Keep analytical records of account transactions in the card for recording limits of budget obligations (budget allocations) (form 0504062) (clause 129 of Instruction No. 162n).

These include public obligations to an individual that are subject to execution in monetary form in the amount established by the relevant law or other regulatory legal act or have an established procedure for its indexation.

The exception is payments to an individual provided for by the status of state (municipal) employees, as well as persons holding government positions in the Russian Federation, state positions in the constituent entities of the Russian Federation, municipal positions, employees of budgetary institutions, military personnel undergoing conscription military service (having the status of military personnel undergoing military service upon conscription), persons studying (pupils) in state (municipal) educational institutions.

Monetary obligations provide for the obligation of the recipient of budget funds to pay certain funds to the budget, individuals and legal entities at the expense of budget funds in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of his powers, or in accordance with the provisions of the law, other legal act, and the terms of the contract or agreements.