From January 1, 2016, when drawing up and executing budgets budget system RF classification of sector operations is not applied government controlled(hereinafter referred to as KOSGU), it is excluded from the code structure budget classification. At the same time, KOSGU continues to be used for maintaining budget (accounting) records, drawing up budget (accounting) and other financial statements. Since the budget classification code is included in the account number of the Working Chart of Accounts of state (municipal) institutions, this entails changing the account numbers of the Working Chart of Accounts and transferring balances to new accounts with the current budget classification. In this article, 1C methodologists talk about innovations in budget legislation and the formation in the program “1C: Public Institution Accounting 8” of the Working Chart of Accounts for accounting in 2016.

Budget classification 2016

Starting from the budgets for 2016, when drawing up and executing budgets of the budget system of the Russian Federation, changes to Articles 18, 20, 21, 23 of the Budget Code of the Russian Federation, provided for Federal law dated October 22, 2014 No. 311-FZ, regarding the new structure of codes for the budget classification of the Russian Federation (classification codes for budget revenues, classification of budget expenses, classification of sources of financing budget deficits) and a new procedure for applying the classification of operations of the general government sector (hereinafter referred to as KOSGU).

Please note that in accordance with the updated Article 18 of the Budget Code of the Russian Federation, the classification of operations of public legal entities ( KOSGU) is an integral part of the budget classification Russian Federation, which used since 2016 only for budget (accounting) accounting, preparation of budget (accounting) and other financial reporting, ensuring comparability of budget indicators of the budget system of the Russian Federation.

Thus, when drawing up and executing budgets of the budget system, KOSGU is not applied, and the grouping of income, expenses and sources of financing budget deficits is carried out by applying the classification of budget incomes, classification of budget expenses and classification of sources of financing budget deficits. Therefore, the KOSGU code is no longer included in budget classifiers of income, expenses and sources.

By orders of the Ministry of Finance of Russia dated 06/08/2015 No. 90n, dated 12/01/2015 No. 190n corresponding changes have been made to the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (hereinafter referred to as Order No. 90n) - changes have been made to the structure of the classifiers of income, expenses and sources of financing budget deficits.

In accordance with paragraph 2 of Order No. 90n, the changes are applied in the preparation and execution of budgets of the budget system of the Russian Federation, starting with budgets for 2016 (for 2016 and for the planning period of 2017 and 2018).

Classification of budget revenues

• code of the chief administrator of budget revenues (1 - 3 digits)
• code of the type of budget income (4 - 13 digits)
• budget income subtype code (14 - 20 digits)

The classification code for sources of financing budget deficits consists of:

• code of the chief administrator of the sources of financing the budget deficit (categories 1 - 3);
• codes of group, subgroup, article and type of source of financing budget deficits (categories 4 - 20)

Classification of budget expenses

The budget expenditure classification code consists of:

• code of the main manager of budget funds (categories 1 - 3)
• partition code (digits 4 - 5)
• subsection code (digits 6 - 7)
• target article code (digits 8 - 17)
• expense type code (digits 18 - 20)

Structure of the target expense item code federal budget consists of ten categories and includes the following components (Table 3)

• code of program (non-program) direction of expenses (8 - 9 digits)
• subroutine code (bit 10)
• main event code (digits 11 - 12)
• expense direction code (digits 13 - 17)

Corresponding changes have been made to the reference books of standard configurations of the program “1C: Public Institution Accounting 8”, containing budget classifiers, Edition 1, starting from version 1.0.38.2 and higher, hereinafter referred to as BGU1; Edition 2, starting from version 2.0.40.5 and higher, hereinafter referred to as BGU2.

Updating budget classifiers in the program “1C: Public Institution Accounting 8”

Classification of expenses

Directory "Program (non-program) areas of expenditure"
The code length has been increased to 5 characters. The number of hierarchy levels has been increased to three (at all three levels the codes consist of 5 characters):

• at the 1st level, the code for the program (non-program) direction of expenses is indicated (bits 8, 9 of the KRB code - two significant characters, the rest are zeros)
• on the 2nd - the subroutine code (bits 8, 9, 10 - three significant characters, the rest are zeros)
• on the 3rd - the code of the main event (digits 8-12 of the KRB code)

Directory "Directions of expenses, specifying individual activities"
The code length has been increased to 5 characters.

Income classification

From 01/01/2016 the following reference books are no longer used:
- Groups, subgroups of the KDB,
- Articles, sub-articles of the KDB,
- Subtypes of KDB income.

To store the 2016 income classification, the following directories are used:
- Types of income of the KDB,
- Groups of subtypes of KDB income.

Directory "Types of income KDB" (new directory) It is used to store a list of codes for types of budget income (categories 4-13 of the income classification), as well as the corresponding codes of the analytical group of subtypes of budget income.

Directory "Groups of subtypes of income KDB" (new directory) Used to store codes for groups of budget income subtypes.

Classification of sources of financing budget deficits

The composition and purpose of directories for storing the classification of sources of financing budget deficits has not changed.

The supply of current releases BGU1 and BGU 2 includes budget classifiers of the Russian Federation in accordance with the order of the Ministry of Finance of Russia dated 07/01/2013 No. 65n as amended on 12/01/2015 No. 190n, dated 06/08/2015 No. 90n (for 2016 and the planning period), hereinafter referred to as BC 2016. Also, current classifiers (file federal.clax) are posted on the technical support website for BGU1 BGU2 configurations.

To update classifiers, use " Budget classification update assistant"(in the menu "Accounting - Budget classification" of the main menu of BSU1, interface "Full"; command on the action panel of the section "Regulatory and reference information" of BSU2 (in the "Enterprise" mode)).

Important: BC 2016 should be loaded into the information databases BGU1 (BGU2), updated
- to version 1.0.38.2 BGU1 or higher,
- to version 2.0.40.5 BGU2 or higher.

Read more in the article Loading and updating the budget classification of the Russian Federation
Codes of budget classification of a subject of the Russian Federation or local budget should be entered into the directories yourself.
Read more in the article Updating budget classification by user

Formation of the Working Chart of Accounts for Budget Accounting

On January 1, 2016, paragraph 3.2 of the order of the Ministry of Finance of Russia dated 08/06/2015 No. 124n “On amendments to the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n” “On approval of the Unified Chart of Accounts” came into force accounting for public authorities ( government agencies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and the Instructions for its application", regulating the procedure for including budget classification in the accounting account number.

From 01/01/2016 as an analytical code based on the classification of receipts and disposals (categories 1 - 17 of the account number budgetary accounting), hereinafter - KPS, institutions indicate 4 - 20 category code for the classification of budget revenues, budget expenditures, sources of financing budget deficits. In 24 - 26 digits, the account number of the Working Chart of Accounts for government institutions, budgetary institutions, as well as organizations exercising the powers of the recipient of budget funds, indicate the codes for the classification of operations of the general government sector (KOSGU) (clause 21 of the Instructions for the application of the Unified Chart of Accounts as amended by Order of the Ministry of Finance of Russia dated 06.08.2015 No. 124n).

Please note that as of January 1, 2016, the chapter code is no longer included in the CPS and in the account number of the Working Chart of Accounts budget accounting.

The corresponding changes have been made to the directory "", used in the program "1C: Accounting of a public institution 8" to form categories 1-17 of the account number of the Working Chart of Accounts (menu "Accounting - Chart of Accounts - Classification Characteristics of Accounts (KPS)" of the main menu of BSU1, interface “Full”; command on the action panel of the “Administration” section of BSU2). The structure of the formation of the KPS code has been changed in accordance with the new structure of budget classification codes and the new procedure for the formation of categories 1-17 of the budget (accounting) account number.

Important: Changing the structure of account numbers requires the creation of new classification characteristics of accounts (directory elements " Classification characteristics of accounts (CPS)") with a structure applied since 2016 in terms of:
- Income;
- Expenses;
- Sources of financing budget deficits.

Formation of KPS-2016

In the program "1C: Public Institution Accounting 8" the procedure for filling out the details of the directory " Classification characteristics of accounts (CPS)».
For directory items with type of KPS“KRB”, “KDB”, “KIF”, the start date of which is later than 01/01/2016, the details are filled in in accordance with the structure of budget classifiers, in force since 2016.

Please note that the budget classification chapter code is not included in the KPS.

For directory items " Classification characteristics of accounts (CPS)» with a start date earlier than 01/01/2016, the composition and procedure for filling out the details corresponds to the structure of the 2015 budget classifiers. The procedure and method of using the reference book “Classification characteristics of accounts” are the same.

KPS for accounts of group 100.00 “Non-financial assets”

It should be noted that by order of the Ministry of Finance of Russia dated November 30, 2015 No. 184n, changes were made to the Instructions for the application of the Chart of Accounts for Budget Accounting, approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, hereinafter referred to as Instruction No. 162n.

According to subparagraph to paragraph 2.2 of Appendix No. 3 to the order of the Ministry of Finance of Russia dated November 30, 2015 No. 184n, paragraph 15 of paragraph 2 of Instruction No. 162n is stated as follows: “On accounts analytical accounting account 0 100 00 000 “Non-financial assets” when forming balances at the beginning of the current financial year, with the exception of analytical accounting accounts 010600000 “Investments in non-financial assets”, 010700000 “Non-financial assets in transit”, in 5-17 digits of the account number zeros are indicated».

Paragraph 2 of Instruction No. 162n establishes that “the use by institutions ... of the budget classification codes of the Russian Federation when forming 1 - 17 digits of the account number of the Chart of Accounts of Budget Accounting is carried out in accordance with Appendix No. 2 to this Instruction, unless otherwise provided by this Instruction.” Appendix 2 to Instruction No. 162n as amended by Order No. 184n of the Ministry of Finance of Russia dated November 30, 2015, establishes that for accounts 0 100 00 000 “Non-financial assets” the CPS of the type “KRB” is applied.

KRB - in 1-17 digits of the account number 4-20 digits of the budget expenditure code are indicated: code of section, subsection, target item and type of expenditure.

Therefore, for balances as of January 1, 2016 on accounts of group 100.00 “Non-financial assets”, with the exception of accounts 106.00, 107.00, the CPS of the form “ KRB"Indicating only the section, subsection of the Book Code.

KPS for accounts for recording funds at the temporary disposal of an institution

For accounts for accounting for funds in the temporary disposal of an institution, as before, it is possible to apply the CPS of the “gKBC” type.

gKBK - zeros are indicated in digits 1-17 of the account number.

In the CPS of the type “gKBC” with the beginning of validity from 01/01/2016, only the name should be indicated.

Formation of the Working Chart of Accounts by budgetary and autonomous institutions

According to the changes made by Order of the Ministry of Finance of Russia dated December 1, 2015 No. 190n to paragraph 1 of part 5 “Types of expenses” of Instructions No. 65n, Types of expenses detail expenses, including those of state (municipal) budgetary and autonomous institutions.

For use in the work of budgetary and autonomous institutions, a “Comparative table of the correspondence between types of expenses, classification of budget expenses and articles (sub-items) of the classification of operations of the general government sector related to expenses and used by budgetary and autonomous institutions” is published on the website of the Ministry of Finance of Russia.

By Order of the Ministry of Finance of Russia dated September 24, 2015 No. 140n, changes were made to the Requirements for the financial and economic activity plan of a state (municipal) institution, approved by Order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n, hereinafter referred to as the Requirements for the FCD plan.

According to clause 8.1, introduced by Order of the Ministry of Finance of Russia dated September 24, 2015 No. 140n in the Requirements for the FCD plan, in column 3 of Table 2 of the financial and economic activity plan of a state (municipal) institution on lines 210 - 280 codes for types of expenses are indicated budgets. This procedure for the formation of indicators of the FCD Plan comes into force on January 1, 2016. This is enshrined in paragraph 8 of Order of the Ministry of Finance of Russia dated December 17, 2015 No. 201n.

By Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n, changes were made to the procedure for preparing the Report on the implementation by an institution of its financial and economic activity plan (form 0503737).

According to subparagraph a) of paragraph 2.10 of the order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n, from January 1, 2016, paragraph two of paragraph 36 of the Instructions on the procedure for drawing up and submitting annual, quarterly financial statements state (municipal) budgetary and autonomous institutions, approved by order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, should be applied in the new edition:

“Indicators of plan execution are reflected on the basis of analytical data from the institution’s accounting records in the context of analytical codes according to the corresponding codes (structural components of codes) of the budget classification, corresponding to the type of receipts (income, other receipts, including from borrowings (sources of financing the deficit of an institution’s funds) (hereinafter referred to as receipts), the type of disposals (expenses, other payments, including repayment of borrowings) (hereinafter referred to as disposals), respectively sections of the Report (f. 0503737):"

The 2016 innovations in the procedure for applying budget classification and maintaining accounting records by public sector organizations were presented at a meeting of the Russian Ministry of Finance with the main managers of budget funds “Features of the execution of the federal budget in 2016.” in the report of S.V. Sivets, Deputy Director of the Department of Budget Methodology of the Ministry of Finance of Russia.

Below are slides from S.V.’s presentation published on the website of the Russian Ministry of Finance. Sivets.

Thus, from January 1, 2016, budgetary and autonomous institutions are required to keep records of expenses in accordance with the classification of Types of expenses. When generating the account number of the Working Chart of Accounts of a budgetary (autonomous) institution, not only for the accounts of authorization of expenses 500 00 and cash expenses 17, 18, but also for accounts 206 00, 208 00, 302 00, 303 00, 109 00, 401 20, and so on. in digits 15-17 of the account number, the type of expenses should be indicated.

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

To generate account numbers with such a structure in the 1C: Public Institution Accounting 8 program Accounting policy budgetary (autonomous) institution on the date“01.01.2016” should indicate the corresponding Structure of the Working Chart of Accounts(the “RPS Structure” detail of the “Institution’s Accounting Policy” form), in which for each KFO it is established KPS type « Budget classification».

Important: There should be no changes to the RPS Structure established for the institution. If installed in accounting policy institutions of the RPS Structure, change the type of KPS to “Budget classification”, the use of arbitrary KPS for accounts will be impossible!

Since in January 2016 it may be necessary to enter data into accounting for 2015 to reflect significant facts of economic life - “events after the reporting date” according to the CPS with the “Arbitrary classification” type, to keep records in 2016 according to the budget classification, you should enter 01/01/2016 a new Structure of the Working Chart of Accounts, in which for all CFOs indicate the type of CPS “Budget Classification” and establish it for the institution from 01/01/2016. This will allow you to draw up documents according to two types of CPS:
– documents with a date before 01/01/2016 can be drawn up according to the CPS with the “Arbitrary” type;
– documents with a date after December 31, 2015 can be processed according to the CPS with the “Budget classification” type.

KPS-2016 for budgetary and autonomous institutions

When reflecting expenditure transactions by budgetary and autonomous institutions, the CPS of the form “ KRB» with types of expenses. An example of the formation of a CPS of the form “ KRB» only with the type of expenses is shown in Fig.

For account balances 100 00 “Non-financial assets” of a budgetary (autonomous) institution, you can use a “zero” KPS of the type “KRB”.

Zero KPS is a KPS in which no classifier is specified.

When reflecting income, you should indicate the KPS type "KDB" with the analytical group of the income subtype.

When reflecting sources for accounts 201.00, you can indicate a zero KPI of the form “ KIF».

Formation of articles of the FCD Plan for 2016

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

In the directory element " Items of the receipts (disposals) plan" for an article like " KRB» it is enough to indicate the type of expenses and KOSGU.

For an item in the receipts (disposals) plan of the form “ KDB» it is necessary to indicate the analytical group of the subtype of income and KOSGU.

Authorization, execution of settlement and payment documents since 2016.

In connection with the exclusion of KOSGU from the structure of the classification of budget expenditures, from 01/01/2016, the authorization of expenditures, including those of budgetary and autonomous institutions, will also be carried out by type of expenditure in the classification of budget expenditures. Planned changes to the orders of the Federal Committee dated October 29, 2014 No. 16n, dated July 19, 2013 No. 11n, etc.: “replace the words “KOSGU codes” with the words “codes according to the budget classification of the Russian Federation.”

In Applications for cash expense(f. 0531801) and other settlement and payment documents drawn up for submission to the FC authorities, the budget classification code is indicated, therefore, instead of the KOSGU code, the type of expenses must be indicated.

Please note that since 2016, the KOSGU code is not included in the budget classification code, however, KOSGU codes should still be indicated in accounting records.

Output of budget classification code in printed forms

In printed forms (including in the Application for cash expenses, etc.), a 20-digit budget classification code is generated depending on the start date of the account classification characteristic (ACP).

For CPS with a start date from 01.01.2016 The twenty-digit budget classification code is formed as follows:

• categories 1-3 - chapter code according to the budget classification specified in the details " Chapter code"reference book" Institutions" BSU1 ("Organizations" BSU2)
• digits 4-20 - code KPS

Transfer of balances under KPS as of 01/01/2016

From January 1, 2016, new KPS must be applied in all account numbers of the Working Chart of Accounts for Budget (Accounting) Accounting. Consequently, as of January 1, 2016, it will be necessary to carry out a transfer of balances on the KPS for all accounts of the Working Chart of Accounts, not only for budget accounting, but also for the accounting of budgetary and autonomous institutions.

Using the technology implemented in the program "1C: Public Institution Accounting 8", in order to maintain accounting in the new financial year in accordance with the budget classification codes established for 2016, it is necessary to transfer balances to new KPS by date December 31, 2015 of the year.

Until this point, all transactions for 2015 must be entered into the program, which should be reflected in the report for 2015.

Regulated accounting registers for 2015 must be generated - transaction logs, general ledger, printed and/or saved in a file, signed.

Then operations to reform the balance sheet are formalized - the year is closed. Again, transaction logs and a general ledger, taking into account the reformation, are generated, printed and saved.

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

Transfer of account balances 208.00, 205.00

Applicable from January 1, 2016 new edition Instructions No. 65n regarding the use of certain KOSGU codes in accounting.

Clause 3.2.1 of the order of the Ministry of Finance of Russia dated December 1, 2015 No. 190n, the text of Article 130 “Income from the provision of paid services(works)" was supplemented with a new paragraph twelve as follows:

“income of state (municipal) institutions from receipts of subsidies for the financial support of their implementation of state (municipal) tasks.”

Since the analytical accounts of account 205 00 “Calculations for income” strictly correspond to the subarticles of KOSGU, therefore, in 2016, subsidies for financial support for the implementation of state (municipal) tasks for state (municipal) institutions should be taken into account in account 205 30 “Calculations for income from the provision of paid works, services."

If as of 01/01/2016 there are balances in account 4,205,80,000 “Calculations for other income,” they should be transferred to account 4,205,30,000 “Calculations for income from the provision of paid work and services.”

By paragraph 3.2.2.3 of the order of the Ministry of Finance of Russia dated December 1, 2015 No. 190n, the description of subarticle 212 “Other payments” was supplemented with new paragraphs five to nine as follows:

"- compensation to employees (employees) for expenses related to business trips:

• on travel to the place of business trip and back to the place of permanent work by public transport, respectively, to the station, pier, airport and from the station, pier, airport, if they are located outside the line settlement, if you have documents (tickets) confirming these expenses;
• for the rental of residential premises;
• By additional expenses related to living outside the place of permanent residence (per diems, including payments in lieu of daily allowances to crew members of foreign fleet vessels);
• for other expenses incurred by the employee on a business trip with the permission or knowledge of the employer in accordance with the collective agreement or local act of the employer;"

Corresponding changes have been made to the description of subarticles 222, 226, 290:

"3.2.3. Paragraph five of subarticle 222 “Transport services” should be stated as follows:

"- expenses for payment of civil contracts for the provision of services for travel to the place of business travel and back to the place of permanent work by public transport;";

3.2.4. Paragraph forty of subarticle 226 “Other work, services” should be stated as follows:

"- expenses for payment of civil contracts for the provision of services for living in residential premises (renting residential premises) for the period of competitions, educational practice, sending workers (employees) on business trips;";

3.2.5. Paragraph thirty-nine of Article 290 “Other expenses” should be stated as follows:

"- payment of daily allowance, as well as money for food (if it is impossible to purchase services for its organization), as well as compensation for travel and accommodation expenses in residential premises (renting residential premises) to athletes and students when they are sent to various types of events (competitions, Olympiads, educational practice and other events);".

Thus, if compensation to employees (employees) for expenses related to business trips is made in cash in cash or by bank transfer, then such expenses are reflected in accounting under Article 212 of KOSGU, regardless of their economic content. If the purchase of travel tickets and accommodation services for posted workers is carried out by an institution, then such expenses, as before, are reflected under the sub-items of KOSGU corresponding to the economic content of the expenses.

Similarly, expenses for travel, food and accommodation of athletes and students when they are sent to various events are reflected in the accounting - if they cannot be centrally paid by the institution, then they are reflected under subsection KOSGU 290.

Since the analytical accounts of account 208 00 “Settlements with accountable persons” strictly correspond to the subarticles of KOSGU, therefore, the balances as of 01/01/2016 for advances paid to accountable persons accounted for in accounts 208 22 “Settlements with accountable persons for payment for transport services”, 208 26 “ Settlements with accountable persons for payment of other works and services”, possibly 208 91 “Settlements with accountable persons for payment of other expenses”, must be transferred to account 208 12 “Settlements with accountable persons for other payments”.

Reflection of settlements with accountable persons in 2016 on the analytical accounts of account 208 00 is carried out similarly to the articles of KOSGU. For example, if compensation to employees (employees) for expenses related to business trips is made in cash or by bank transfer, then such expenses are reflected in account 208 12 “Settlements with accountable persons for other payments.”

To transfer balances on accounts 205.00, 208.00 in the program "1C: Public Institution Accounting 8" you can use Assistant for transferring balances between accounts(menu “Service - Service - Transfer of balances between accounts” of the main menu of BSU1; command “Assistant for transfer of balances between accounts” of the action panel of the “Administration” section of BSU2).

Reflection of transactions in 2016

It should be noted that when applying the CPS of the “Budget classification” type, all transactions of 2016 must be reflected in accordance with Appendix 2 “The procedure for including the budget classification code of the Russian Federation when generating the budget accounting account number” to Instruction No. 162n (as amended by the order of the Ministry of Finance of Russia dated November 30. 2015 No. 184n).

Due to the entry into force of the new order on budget classification, the classification characteristics of accounts (CPC) existing in the database may lose their relevance. Since the budget classification is integrated into the budget accounting chart of accounts, the corresponding working accounts may also lose relevance. This entails the need to transfer balances to new accounts - with new CPS. In this case, you will need to transfer balances from old, no longer relevant, KPS to new KPS.

To carry out the transfer of balances from obsolete KPS to BGU 8, the following documents are provided:
Transfer of balances according to the CPS;
Transfer of KPS balances for advance accounts and settlements with suppliers;
Transfer of KPS balances for item accounting accounts;
Transfer of KPS balances for fixed assets accounting accounts;
Transfer of cash balances for accounts payable to customers.

Documents for transferring balances according to KPS are combined into the journal “Transfer of balances according to KPS”.

For the convenience of entering and managing balance transfer documents, the “Transfer of balances according to KPS” processing is intended.

1. Data verification and error correction
Attention! The "Transfer of balances to new CPS" processing does not analyze the state of accounting and the correctness of account balances; balances will be transferred to new CPS without changes. To identify and correct current errors in accounting, you should use the capabilities of the “Technological Analysis of Accounting” report.

2. Formation of control reporting, compilation of tables of correspondence between current and non-current KPS
To ensure the possibility of checking the correctness of the transfer of balances to new, current CPS, it is necessary to generate control reporting that allows you to analyze the results of the transfer.

3. Backup of the information base
Attention! Before transferring balances to new CPS, you must perform a backup or create an archive copy of the information base.

4. Transfer of balances to new KPS
The process of transferring balances to new CPS consists of the following steps:
4.1. Loading classifiers
4.2. Introduction of new KPS
4.3. Transfer of balances

Let's assume that today is the beginning of January 2012. The new order on budget classification came into force on January 1, 2012. We need to carry forward the balances to the end of the day on December 31, 2011.

BGU 8 provides the ability to load classifiers from files with the .clax extension. To load budget classification files into BGU 8, use the “Budget Classification Update Assistant” (menu “Service”)

4.2. Introduction of new KPS
After updating the classifiers, you should enter into the reference book "KPS" (Budget Classification Codes) new positions for which you need to execute the budget.

We recommend that the name of the new CPS indicate the year in which they are applied. For example, in the name of the new KPS, you can indicate that this is KPS - 2012, so that they are not used in operations in 2011. If the KPS is used in both 2011 and 2012, indicate “2011-2012”. When introducing new CPS, the start date is set based on the effective dates of the classifier codes that make up the CPS. Complete working accounts for new PSCs can also be created when posting documents for transferring balances under the PSC. In this case, when entering documents for transferring balances, you will need to explicitly indicate new CPS as available for transfer.

4.3. Transfer of balances
Balances from outdated KPS are transferred using journal documents "Transfer of balances from KPS" (menu "Service - Service - Documents for transfer of balances from KPS").

Each document is intended to transfer balances on their accounts. This is due to the fact that different accounts use different algorithms for generating balance transfer movements.

IN general case The transfer of the balance for each set of analytics is carried out in one transaction from the old CPS to the new one.

BGU 8 provides two methods for entering documents for the transfer of balances according to KPS: manual entry and entry using transfer processing.

After specifying the header details, the table field “Balances for outdated KPS” will be automatically filled in. This table field displays the balances corresponding to the document header. The balances in the table field are presented as a tree.

It is possible that the new CPS, the balances to which you want to transfer, do not correspond to the working chart of accounts. Such CPS will not be available for selection in the transfer settings fields. To make it possible to select these KPS for transfer, you must explicitly specify them in the form for setting up the list of KPS available for transfer. The form is opened using the "New KPS" button on the command panel of the document form.

There are two possible modes for setting up balance transfer: simple and advanced.

Easy mode

To configure, just specify the KPS to be transferred to the " New KPS". All balances will be transferred to this CPS.

Advanced Mode
To configure, you need to specify the transfer amount and KPI for transfer for each set of analytics. In this case, it is allowed to transfer part of the balance or transfer the balance to several CPS.

To set up the transfer, select the line with the corresponding analytics in the left table field “Remains for outdated KPS” (step 1).
In the right table field "Balances transferred by the document to new CPS" the list of CPS available for transfer and the values ​​of transfer resources (amount, currency amount, quantity) transferred by this document will be displayed. It is necessary to select in this table field the line with the KPS, the balances to which must be transferred (step 2).

Then you need to specify the amount to transfer. To do this, in the “Setting up the transfer of balances” section in the lower left part of the form, in the selection field, specify the transfer resource (amount, currency amount, quantity) (step 3), and in the field on the right - the amount (step 4).

The amounts in the left and right table fields will change according to the setting (step 6).

When using the ">>", " buttons<<" переносится вся сумма ресурса (шаг 3) выделенной строки, указанная в разделе "Остатки по устаревшему КПС" или "Остатки, переносимые документом на новые КПС" соответственно.

After the transfer is configured, you should post the document (the "OK" button). The corresponding ones will be formed.

To print the transfer sheet, click the "Balance Transfer Sheet" button in the form's main actions panel.

Note. When working, transfer documents use the data of their own movements, as well as data from the balances of the accounting register. Therefore, after entering the document, it is not recommended to change the transferred balances retroactively. If a document for transferring balances was first posted, and then the balances on the date of transfer on this account changed, then the posted transfer document should be refilled. To do this, you need to open the document, cancel its posting, delete the movements and set up the transfer again. If this is not done, the structure of the balance representation tree in the document may be disrupted and it will not be possible to further configure the transfer using it. This may also lead to incorrect display of the residue tree in processing the transfer of residues through the CPS.

4.3.3. Document "Transfer of balances according to KPS"
Designed to transfer balances from outdated (irrelevant) KPS to current KPS. The document carries out the transfer of balances for the following accounts: 106.ХХ, 107.ХХ, 109.ХХ, 201.ХХ, 202.ХХ, 203.ХХ, 204.ХХ, 205.11, 205.41, 205.51, 205.52, 205.53, 205.61, 206. XX, 207.XX, 208.XX, 209.XX, 210.02, 210.03, 210.04, 210.05, 210.06, 211.00, 212.00, 215.XX, 301.XX, 303.XX, 304.XX, 306.00 , 307.XX, 308.00, 309.00, 401.ХХ, 402.ХХ, 501.ХХ, 502.ХХ, 503.ХХ, 506.ХХ, 507.ХХ, 508.ХХ, ND.

Balances can be transferred to active, passive or active-passive accounts. The transfer is also possible if the subaccounts and, for some accounts, accounting characteristics have been changed. The balances for each set of analytics are transferred in one transaction from the old KPS to the new KPS. In the balance tree for each set of analytics, the balance amount, currency amount (if there is currency accounting), and quantity (if there is quantitative accounting) are indicated.

Balances are transferred according to the set of all existing non-current subaccounts and currencies (if currency accounting is available). The balances of all resources are transferred: amount, currency amount, quantity.

Document "Transfer of balances under KPS for advance accounts and settlements with suppliers"

The document carries out the transfer of balances for the following accounts: 205.2A, 205.3A, 205.7A, 205.8A, 302.XX.

Balances can be transferred to active or passive accounts. Balances are transferred to the subaccounts: “Counterparties”, “Agreements and other grounds for the occurrence of obligations” (if any). The transfer is also possible if arbitrary subaccounts have been added to the accounts. It is possible to transfer balances on accounts with currency accounting.

Balances are transferred directly to the account itself, to the “Input VAT” or “Input VAT for distribution” register, as well as to the VAT settlement account. In the tree of balances for each set of analytics - "Counterparty, Agreement (if any), additional non-negotiable sub-accounts (if any)" and currency (if any) - the existing balance is indicated. For each set of analytics, the balance amount and currency amount are indicated (if currency accounting is available).

The balances of the following resources are transferred: amount, currency amount.

Document "Transfer of balances according to KPS for item accounting accounts"

The document carries out the transfer of balances on account 105.XX "Inventory". Balances can only be transferred on active accounts.

The balances are transferred according to a set of subcontos, consisting of “Nomenclature” and “TsMO”. The remainder of the item from each CMS is transferred in one transaction from the old KPS to the new KPS or in separate transactions from the old KPS to the new KPS, depending on the transfer settings. Since the CMO section does not maintain total accounting, only quantitative balances are displayed in the balance tree. One item can be located on several CMOs. Therefore, at the top level of the tree there is a line with the nomenclature and the quantitative balance of this nomenclature for all CMOs. The subordinate lines directly indicate the number of units of the item at each CMO.

Since the CMO does not maintain total accounting, it is only possible to configure the transfer of the number of items of the item from each CMO. In this case, the transfer of the amount is carried out in proportion to the total number of items of the item in all CMOs. For example, if the item “Paper clip” (amount 100 rubles, quantity 10 pcs.) is stored at the central medical education center “Baranov F. F. - Sports complex” (8 pcs.) and “Eremina V. N. - Library” (2 pcs.), then when transferring 4 pcs. with the center "Baranov F.F. - Sports complex" the transfer amount will be 40 rubles.

Document "Transfer of balances according to KPS for fixed assets accounting accounts"

The document carries out the transfer of balances for the following accounts and subaccounts: 101.ХХ, 102.ХХ, 103.ХХ, 108.53. The balances are transferred to the new CPS directly according to the accounting account for fixed assets, intangible assets, legal acts, as well as in account 104.XX “Depreciation” for the same fixed asset (intangible asset). For NFA objects, the balances of which were transferred, the "KPS" property changes. At the top level of the balance tree, fixed assets are located, at the lower level - the CMO, on which these fixed assets are accounted for. Balance amounts are not displayed, since the entire balance for each fixed asset will be transferred to one CPS.

The balances for each fixed asset are transferred from each CMO entirely to the new CPS. Partial transfer is not possible. Total and quantitative balances are transferred (if quantitative accounting is available).

Document "Transfer of balances under KPS for accounts payable to customers"

The document carries out the transfer of balances for the following accounts and subaccounts: 205.21, 205.31, 205.71, 205.72, 205.73, 205.74, 205.75, 205.81. Balances can be transferred only from active accounts. Balances are transferred to the following sub-accounts: “Counterparties”, “Agreements and other grounds for the occurrence of obligations”, an arbitrary additional sub-account (if any). It is possible to transfer balances on accounts with currency accounting. Balances are transferred directly to the account itself and to the "Output VAT" register.

Balances are transferred for each set of analytics and currencies (if currency accounting is available). The balances of the following resources are transferred: amount, currency amount.

Processing the transfer of balances according to KPS

The processing "Transfer of balances according to KPS" (menu "Service - Service - Transfer of balances according to KPS") is intended to facilitate the entry of documents for transfer of balances. It allows you to manage multiple documents for transferring balances, visually displays balances for outdated KPS, and automatically fills in the header of documents for transferring balances when you enter a new document.

In terms of processing, “Transfer of balances” is a set of documents for transfer of balances that have the same values ​​for the details “Date” (within a day), “Institution”, “IFO”, “KFO”. It is assumed that all documents for transferring balances for any year are entered on the same date.
On the processing form there is a panel with two tabs: “Remains for outdated KPS” and “List of documents”.

On the “Remains for obsolete KPS” tab there is a table field for balances for outdated KPS. The remains are presented in the form of a tree.

The accounting account is located at the top level of the tree. At the next level there is an outdated KPS.

On the "List of Documents" tab there is a standard table field for the list of document journals "Transfer of balances according to KPS" with selection in accordance with the current transfer.

Entering documents for transferring balances according to KPS using processing is easier to use and allows you to avoid many mistakes. Therefore, to enter transfer documents, it is recommended to use the “Transfer of balances according to KPS” processing.

5. Checking the correctness of the transfer, reconciling control reports
To check the correctness of the transfer of balances to new current KPS, the same reports should be generated in the information base for the same period as at stage 2. Generation of control reporting, compilation of tables of correspondence between current and not current KPS, i.e. from December 31, 2011 to January 1, 2012. Balances should change only in part of the classification characteristics of the accounts. Amounts, quantities, currency amounts and analytics should remain unchanged.

6. Formation of accounting certificates
After carrying out documents for transferring balances from obsolete CPS to new CPS and checking the correctness of the transfer, you can print out accounting statements f.0504833 for all transfer documents.

7. Changes in the directory "Taxes and payments of institutions"
After loading the budget classifiers, you need to re-select the budget classification codes of income for the taxes paid by the institution in the “Types of taxes and payments” directory (menu “Accounting – Taxes, fees and other payments to the budget”). The income codes in the “Taxes and Payments of Institution” directory will be changed accordingly.

Attention!
In 14-17 digits of the income code, the taxpayer must independently indicate the income program code, the first character of which reflects the type of payment: tax (1), penalties and interest (2), fines (3). In the standard configuration in the “Income Classification” directory, digits 14-17 are filled with zeros. When transferring a tax or fee, you should independently edit categories 14-17 in the corresponding details of the payment document (PD). You can also enter into the directory separate elements for penalties, interest, and fines.

Transfer of balances according to the CPS.

The program has the ability to transfer balances to irrelevant ones. Let's consider the document “Transfer of balances according to KPS for fixed assets accounting accounts.” "Service - Service - Documents for transferring balances according to the CPS." Let's add a new document “Transfer of balances on KPS for fixed assets accounting accounts.” This document carries out the transfer of balances on the following accounts: 101, 102, 103, 108.51, 108.52, 108.53, 108.54. Balances can be transferred to active accounts without currency accounting. Changing the characteristics of accounting and subaccounts is not allowed. Balances are transferred to the new CPS directly on the account itself and on account 104 for the same fixed asset. For fixed assets whose balances have been transferred, the "KPS" property changes.

Let's fill in all the details in order. First of all, let’s fill in the date from which the new CPS will be effective. Next, we will fill out the KFO, invoice and outdated KPS. Next, click on the “Fill” button. The table part will be filled in automatically. After that, select a new KPS and post the document using the “OK” button. If necessary, we can print a certificate f. from this document. 0504833.

From January 1, 2017, changes come into force according to which the account number of the chart of accounts of budgetary institutions, the chart of accounts of autonomous institutions, regardless of its economic content in categories 1 to 4, includes a section code, subsection code of budget expenditures. Previously, zeros were indicated in these digits. In the article, 1C experts consider the procedure for forming classification characteristics of accounts (CPS) , articles of the Financial and Economic Activity Plan for 2017 in “1C: Public Institution Accounting 8” (editions 1 and 2).

From January 1, 2017, clause 21.1 comes into force (introduced by order of the Ministry of Finance of Russia dated 06.08.2015 No. 124n) of the Instructions for the application of the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n, hereinafter referred to as Instruction No. 157n, according to which the account number of the chart of accounts of budgetary institutions, chart of accounts of autonomous institutions regardless of its economic content in categories 1 to 4 includes the section code, subsection code of budget expenses.

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

Formation of classification characteristics of accounts

To generate account numbers with this structure in the directory Classification characteristics of accounts (CPS) program "1C: Public Institution Accounting 8" (revision 1 - version 1.0.44 and higher(hereinafter - BGU1), edition 2 - version 2.0.48 and higher (hereinafter - BGU2)) a new type of classification characteristic of the account is provided - “AU and BU » , as well as the requisite “Clarification of the indicator » , allowing you to clarify the type of directory to determine the type of the last three digits of the KPS (digits 15 - 17). The qualifying indicator can take one of the following values: KRB, KDB, KIF or gKBC.

In categories 1-4 KPS of the form " AU and BU" indicate the section code, subsection code of budget expenditures.

In digits 5 – 14, a code from an arbitrary classifier “ Analytical code KPS", which is used to conduct analytics in accordance with the accounting policy of the institution. If additional analytical codes are not used at the institution, the details “ Analytical code KPS" may not be filled out.

In accordance with the clarifying indicator ( KRB, KDB, KIF) in categories 15-17 of the CPS, the code of the type of expenses, the code of the analytical group of the subtype of budget income, or the code of the analytical group of the type of sources of financing budget deficits of the budget classification of the Russian Federation is indicated.

When recording a KPS, it is assigned a code formed from the components specified in the group of details Composition of the classification feature forms KPS.

Let us remember that in the form KPS must be indicated CPS start date. For CPS of the form " AU and BU" should indicate “01/01/2017”.

Formation of articles of the FCD Plan for 2017

In order to reflect planned assignments for income and expenses, budgetary and autonomous institutions in the program “1C: Accounting of a State Institution 8” enter articles of the FCD plan into the directory “Items of the plan of receipts (disposals)”.

In the elements of the directory “Items of the revenue (disposal) plan” for articles of the KRB type, it is enough to indicate the codes of the section and subsection, type of expenses and KOSGU. If necessary, you can specify a code from an arbitrary classifier “Analytical KPS Code”, which is used to conduct analytics in accordance with the Accounting Policy of the institution.

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

To reflect planned indicators on accounting accounts in the elements of the reference book “Items of the revenue (disposal) plan” for articles of the type KDB (CIF), in addition to the code of the section and subsection of the classification of expenses, it is necessary to indicate the codes of the analytical group of the subtype of income (sources) and KOSGU.

If necessary, you can specify a code from an arbitrary classifier “Analytical KPS Code”, which is used to conduct analytics in accordance with the Accounting Policy of the institution.

Examples of creating KPS and articles of the Financial Accounting Plan for different accounts are given in the article “1C: Accounting of a government institution 8”. Formation of a working chart of accounts for budgetary and autonomous institutions in 2017, published in the ITS-BUDGET resources.

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

To generate account numbers with a new structure in the 1C: Public Institution Accounting 8 program Accounting policy budgetary (autonomous) institution on the date“01/01/2017” you should indicate the new Structure of the Working Chart of Accounts (detail RPS structure forms Accounting policy of the institution), in which for each KFO must be installed KPS type – « Classification of AC and BU".

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

Transfer of balances under KPS to 01/01/2017

From 01/01/2017, new KPS must be applied in all account numbers of the Working Chart of Accounts. Therefore, as of 01/01/2017, it is necessary to carry out a transfer of balances according to the KPS for all accounts of the Working Chart of Accounts for budgetary and autonomous institutions.

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

Until this point, all transactions from 2016 must be entered into the program and reflected in the 2016 report.

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

· Transfer of balances according to the CPS;

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

· Transfer of KPS balances for item accounting accounts;

· Transfer of KPS balances for fixed assets accounting accounts;

· Transfer of KPS balances for accounts payable to customers.

In BGU2, the universal document “Transfer of balances according to KPS” is used (section Accounting and reporting, navigation panel command Transfer of balances of the Routine Operations command group).

You should first create a CPS in terms of:

· income,

· expenses,

· sources of financing.

More information about the transfer of balances from out-of-date KPS in the 1C: Public Institution Accounting 8 program can be read in the ITS-budget resources, articles in the subsections “Transfer of balances from KPS” of methodological support for BSU1 and BSU2.

Reflection of transactions in 2017

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