Comment

Subsection 174 of KOSGU reflects the financial result from the reduction (write-off) of the amount of accrued income in accordance with the law. For example, by Decree of the Government of the Russian Federation dated March 14, 2016 No. 190 in 2016, customers were allowed to write off accrued amounts of penalties (fines, penalties) if certain conditions were met.

To reflect cash receipts and disposals, subsection 174 of KOSGU is not applied. In other words, code 174 is used only to determine the financial result from these operations for budget accounting purposes:

Debit KDB 1,401 10,174 Credit KDB 1,205 ХХ 660, KDB 1,209 ХХ 660 – the amounts of accrued income (including monetary penalties - fines, penalties, penalties) were reduced when making a decision in accordance with the law on the provision of discounts (benefits ), write-off (clause 120 of Instruction No. 162n in the new edition). The exception is the write-off of uncollectible debt.

In the Statement of Financial Results (f. 0503121), data on account 1 401 10 174 is not shown separately. At the same time, they form the final result on line 090 (clause 96 of Instruction No. 191n in the new edition).

To bring it into compliance with the Unified Chart of Accounts, approved. By order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, the chart of accounts for budget accounting was supplemented with off-balance sheet accounts 40 “Assets in management companies”, 42 “Budget investments sold by organizations” (read about the changes made to Instruction No. 157n).

The movement must be due to changes in the characteristics of the object. Examples include the transfer of premises from residential to non-residential by decision of an authorized government body, the transfer of an object from particularly valuable to other movable property or vice versa.

The account correspondence in this case looks like this:

No.	Contents of the operation	Account correspondence
		account debit	account credit
1	The disposal of a fixed asset item from a group and (or) type of property is reflected at its original cost	KDB 1 401 10 172	KRB 1 101 ХХ 310
2	Depreciation accrued on fixed assets is written off	KRB 1 104 ХХ 410	KDB 1 401 10 172
3	The fixed asset has been registered as part of the corresponding group (type) of property	KRB 1 101 ХХ 310	KDB 1 401 10 172
4	Depreciation previously accrued on the object was taken into account	KDB 1 401 10 172	KRB 1 104 ХХ 410

Please note that the above correspondence is not intended to correct errors made earlier in accounting, for example, when property was classified as inventory, but according to its criteria it is a fixed asset.

In case of dismantling or partial liquidation of a fixed asset, its value is written off from the register - in categories 24 - 26 of the account number of the analytical accounting account 0 101 00 000, code 410 KOSGU is indicated (clause 10 of Instruction No. 162n in the new edition):

No.	Contents of the operation	Account correspondence
		account debit	account credit
1	The initial cost of a fixed asset is written off in case of its dismantling	KDB 1 401 10 172	KRB 1 101 ХХ 410
2	Accrued depreciation was written off when dismantling a fixed asset item	KRB 1 104 ХХ 410	KDB 1 401 10 172
3	The fixed asset obtained as a result of dismantling has been registered	KRB 1 101 ХХ 310	KDB 1 401 10 172
4	Depreciation on an object obtained as a result of dismantling has been taken into account	KDB 1 401 10 172	KRB 1 104 ХХ 410
5	The residual value of a part of the fixed asset subject to liquidation has been written off	KDB 1 401 10 172	KRB 1 101 ХХ 410
6	Depreciation of the liquidated part of the fixed asset is written off	KRB 1 104 ХХ 410	KRB 1 101 ХХ 410

Depreciation previously accrued on dismantled property is distributed among newly accepted objects for accounting. The decision on such distribution is made by the commission on receipt and disposal of assets. The distribution method is established in the accounting policy.

Material inventories obtained as a result of the dismantling of non-financial assets should also be taken into account in correspondence with the account 1,401 10,172, and not 1,401 10,180, as was previously the case. Corresponding changes have been made to clause 23 of Instruction No. 162n.

Non-produced assets

Amounts of debt for compensation of the institution's expenses in connection with the implementation of legal requirements are reflected in the debit of account 1 209 30 560 "Calculations for compensation of costs" and the credit of account 1 401 10 130 "Income from the provision of paid services" (clause 86 of Instruction No. 162n in the new edition ). Please note that according to the changes made to Appendix 2 to Instruction No. 162n, in categories 1 – 17 of the account number 1 209 30 000 in such cases the KRB code is indicated.

If the counterparty has not returned the advance and the contract (agreement) with it is terminated, the amounts of financial claims for compensation of state costs to the recipient of the advance payments must be transferred to the debit of account 1 209 30 560 in correspondence with the credit of the corresponding accounts of analytical accounting of accounts 1 206 00 660, 1 208 00 660.

VAT calculations

Account 210 10 “Calculations for tax deductions for VAT” has been supplemented with a new analytical accounting account 210 13 “Calculations for VAT on advances paid.” The fact is that in accordance with paragraph 12 of Art. 171 of the Tax Code of the Russian Federation, for the taxpayer who transferred the advance payment, the amounts of VAT presented by the seller are subject to deductions. Subsequently, at the time of shipment of goods (performance of work, provision of services, transfer of property rights), the buyer is obliged to restore to the budget the VAT accepted for deduction from the prepayment (clause 3, clause 3, article 170 of the Tax Code of the Russian Federation).

Account 42 is used by financial authorities and property management authorities, which reflect the costs of providing budget investments by elements of types of expenses of subgroup 450 “Budget investments to other legal entities.”

Financial result

• if the return of income from previous years exceeds the amount of income received for the reporting financial year (taking into account their returns), reflected in account 17, the corresponding indicators for line code 171 are shown with a minus sign;
• if the return of expenses of the current year made to the cash desk exceeds the amount of payments of expenses in the reporting financial year reflected in account 18, the corresponding indicators for line code 181 are shown with a minus sign.

In addition, the Certificate as part of the Balance Sheet has been supplemented with lines to reflect data on off-balance sheet accounts 40, 42 (lines 300, 310).

). In column 1 section. 1 indicates the numbers of analytical accounts for which at the beginning, at the end of the reporting period, at the end of the similar period of the previous financial year, balances and (or) turnovers for the increase (decrease) of debt in the reporting period are reflected.

Accounts receivable and payable, which are listed in budget accounting accounts, are reflected in the Information (f. 0503169) according to the following rules:

Indicators for account 1,304,06,000 in the Information (f. 0503169) at the end of the financial year are reflected after the final turnover in the budget accounting accounts carried out at the end of the financial year.

Instruction No. 191n was supplemented with new sections:

• VII – the procedure for submitting budget reporting by recipients, main managers (managers) of federal budget funds, main administrators (administrators) of federal budget revenues, main administrators (administrators) of sources of financing the federal budget deficit;
• VIII – the procedure for submitting summary (consolidated) budget reporting by the management bodies of state extra-budgetary funds;
• IX – the procedure for the submission by bodies authorized to generate reports on the execution of the consolidated budget of a constituent entity of the Russian Federation and the budget of a territorial state extra-budgetary fund of consolidated budget reporting.

It has been established that recipients of federal budget funds submit reports to a higher institution using the “Accounting and Reporting” subsystem of the state integrated information system for public finance management “Electronic Budget”. The reporting deadlines have also been determined.

In budget accounting, reflect deferred obligations simultaneously with the entries for the creation of reserves. Reflect deferred budget obligations, as well as the amounts of changes made upward or downward, with the following entries:

DEBIT KRB 1,501 93,000 CREDIT KRB 1,502 99,000
- a deferred budget obligation was accepted for the amount of the created reserve;
DEBIT KRB 1,501 93,000 CREDIT KRB 1,502 99,000 (RESPONSIVE)
- liabilities are reduced (for example, if the amount of the reserve is recalculated);
When you accept obligations from the reserve, write down:
DEBIT KRB 1,502 99,000 CREDIT KRB 1,502 X1,000
- a budget commitment has been accepted at the expense of the reserve;
DEBIT KRB 1,501 X3,000 CREDIT KRB 1,501 93,000
- at the same time the LBO amount was adjusted;
When you accrue vacation pay from the reserve, make an additional entry (for the amount of vacation pay)
DEBIT KRB 1,501 X3,000 CREDIT KRB 1,502 X1,000 (REVERSE)
- the budget obligation accepted at the expense of the reserve has been adjusted.

Read also:

Make the last entry so that the amount does not increase the budgetary obligations for wages, because they are taken into account at a time for the amount of annual LBO.

Example

The state-owned institution "Alpha" received a salary increase of 1,000,000 rubles. The institution has also created a reserve for vacation pay in the amount of 200,000 rubles.

On the first working day of the year, the accountant recorded a budgetary obligation for wages for the entire amount of personal income and a deferred obligation for the amount of the reserve. In August, the accountant accrued vacation pay in the amount of 80,000 rubles. at the expense of the reserve, reflected the budget obligation for vacation pay and adjusted previously accepted obligations. The accountant made the following entries in accounting:

1. On the first working day of the year:
DEBIT KRB 1,501 13,211 CREDIT KRB 1,502 11,211
- 1 million rubles. - a budget commitment for wages for the current financial year has been adopted;
DEBIT KRB 1,501 93,211 CREDIT KRB 1,502 99,211
- 200 thousand rubles. - a deferred liability for vacation pay was accepted at the expense of the reserve.
2. In June, the accountant wrote down:
DEBIT KRB 1,502 99,211 CREDIT KRB 1,502 11,211
- 80 thousand rubles. - a budget obligation for vacation pay was accepted at the expense of part of the reserve;
DEBIT KRB 1,501 13,211 CREDIT KRB 1,501 93,211
- 80 thousand rubles. - LBO amount adjusted;
DEBIT KRB 1,501 13,211 CREDIT KRB 1,502 11,211 (REVERSE)
- 80 thousand rubles. - previously accepted budgetary obligations regarding wages were adjusted.

Publishing House "Ayudar Info" presents a magazine that will help you understand issues of budget accounting and taxation.

The magazine, in fact, is a practical guide for an accountant of a government institution. Reviews of the latest legislative changes, explanations from officials, and articles on current topics related to budget and tax accounting and reporting of government agencies are published. The material is presented in an accessible form with numerous examples of the use of budget classification and correspondence of accounts.

Read in the magazine

• Application of budget classification.
• Making changes to the institution's accounting policies.
• Budgetary accounting of property, financial assets and liabilities.
• Features of carrying out income-generating activities.
• Taxation of activities of state institutions.
• Issues of remuneration and the procedure for calculating insurance premiums.
  
• Regulation of labor relations with employees.
  
• Recommendations for filling out budget and other reporting.
  
• Contract system in the field of procurement.
  
• Coverage of changes in budget and tax legislation.

Cost and subscription methods

From subscriber reviews

“We are subscribing to the magazine “Government Institutions: Accounting and Taxation” for the sake of clarification from the Ministry of Finance on current issues. In this publication we find all the information about changes in the field of accounting and taxation. All topics directly relate to our work. I trust the magazine’s materials and the proposed solutions to issues and always apply them in practice.”

Lyudmila Viktorovna, administration of the Argayash municipal district

Before characterizing accounting in government institutions in 2019, let’s consider the concept of this type of government institution. This is a separate type of state and municipal organizations created to carry out state tasks and municipal tasks or perform the functions of government bodies, financed from the corresponding budget based on budget estimates.

Legal regulation

The rules for organizing and maintaining accounting records in government institutions in 2019 are regulated by:

• Law No. 402-FZ regarding key issues in the organization of accounting;
• instructions No. 157n and No. 162n regarding the unified chart of accounts and the rules for its application;
• Instruction No. 132n regarding the formation of budget classification codes to reflect transactions in corporate accounting;
• Instruction No. 191n regarding the composition and procedure for generating reports in the CU;
• order No. 209n regarding the formation of KOSGU;
• federal accounting standards regulating industry accounting methods;
• methodological recommendations, letters and explanations of the Ministry of Finance of the Russian Federation and individual departments regarding the settlement of issues related to accounting.

Also, the main system of regulatory regulation of accounting can include regional and municipal regulations that establish separate rules for accounting and reporting.

New in budget accounting in 2019 for government institutions

In 2019, almost all existing budget accounting instructions were adjusted. Officials have published a new procedure for the formation of budget classification codes to reflect income and expenditure transactions - Order No. 132n. The general structure of the KBK has been preserved, but there are changes, and there are quite a lot of them.

Innovations also affected the current procedure for the formation of KOSGU. Since January 2019, Order No. 209n has been applied. New provisions have added new accounting codes, the names of some old ones have been changed, and some have been completely eliminated.

Please note that the changes also affected the Unified Chart of Accounts - instruction No. 162n. For example, officials have established at the legislative level what accounting transactions should reflect the movement of fixed assets when transferring assets for lease, trust management or gratuitous use.

Read more about these innovations in articles and.

In addition to the adjusted instructions, officials approved five more new federal standards to the existing five, which detailed the accounting procedure in government agencies of the budgetary sector. It is planned to introduce 20 more standards, but the innovations will be gradual and will be completed before 2020.

FSBU 2019 adjusted completely new areas of accounting. So, officials:

• approved new requirements for accounting policies,
• approved the cash flow statement,
• approved the procedure for determining events after the reporting date,
• characterized the object of accounting - income,
• indicated the impact of changes in foreign exchange rates.

Taking into account these changes, CU had to adjust local documents regulating the methods and methods of accounting, that is, update the accounting policy. These changes had to be approved in December 2018. You can check the accounting policy for 2019 for government institutions, innovations - whether all changes are taken into account in the main document, in the article.

Authorization of expenses in budget accounting

A distinctive feature of accounting in government institutions is the mandatory authorization of expenses incurred. Such transactions are reflected in special accounts PAS - 0 500 00 000. Thus, to reflect obligations of the current period and plan years, an account is used. 0 502 00 000 “Liabilities”. Please note that it is necessary to register transactions only on the basis of documents confirming the fact of accepting a specific obligation. The list of such documentation that the organization will use in its activities should be fixed in the accounting policy.

Postings for authorizing expenses of a government institution in 2019 should be reflected in the context of creditors, contracts and agreements and other analytical indicators that are established for the accounting entity in its accounting policies. Consolidation and generalization of information, bypassing the organization of reliable analytical accounting, is unacceptable. Balances of accepted obligations at the end of the reporting year are subject to mandatory re-registration in the next period.

Reporting of a government institution in 2019

As noted above, the composition and procedure for preparing reports for such organizations is established by Order of the Ministry of Finance No. 191n. The features of compiling budget reporting forms and current forms can be found in the article.

Most of the questions of accountants are related to the preparation of an explanatory note to the annual report of a government institution.

The reporting form consists of five sections:

1. Organizational structure of the subject of budget reporting (BO).
2. Results of the activities of the BO subject.
3. Analysis of the budget execution report by the BO subject.
4. Analysis of financial reporting indicators of the BO entity.
5. Other issues related to the activities of the BO subject.

Each section of the report contains special tabular forms and text information - explanations of the annual reporting indicators.

Current form: explanatory note to the balance sheet of a government institution for 2019

The superior manager has the right to establish additional reporting forms, detailed information and industry requirements for the formation of an explanatory note. Such requirements must be communicated to the CU by a separate administrative act.