Order 65n dated 01.07 amended. Budget classification of income

From January 1, the amendments made to the Instructions on the procedure for applying the budget classification for 2016, approved by the Order of the Ministry of Finance of the Russian Federation dated 01.07.2013 No. 65n (hereinafter - Instructions No. 65n), came into force. The article presents the main innovations that must be taken into account in the work of the financial departments of law enforcement ministries and departments.

In accordance with Art. 18, 19 of the Budget Code of the Russian Federation, the budget classification of the Russian Federation is used for the preparation and execution of budgets, as well as for the preparation of budget (accounting) and other financial reporting, which ensures the comparability of indicators of the budgets of the budget system of the Russian Federation. It includes:

  • classification of budget revenues;
  • classification of budget expenditures;
  • classification of sources of financing budget deficits;
  • classification of operations of public legal entities (classification of operations of the sector government controlled, or KOSGU).
In 2014, Federal Law No. 311-FZ in Art. 18, 20, 21, 23 of the RF BC, significant changes were made that affected the structure of budget classification codes and the new procedure for applying KOSGU. In connection with this, the financial department prepared orders dated 06/08/2015 No.  90n, dated 12/01/2015 190n on amendments to Instructions No.  65n, which took into account the innovations made to the RF BC.

Additionally, methodological recommendations on the procedure for applying budget classification 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) (hereinafter referred to as the Guidelines).

Consider the main changes that were made to the budget classification for 2016.

Budget revenue classification code.

Classification of budget revenues is a grouping of budget revenues of the budget system of the Russian Federation.

The budget revenue classification code consists of 20 characters. The twenty-digit code includes the following (table 1 of Directive No.  65n):

  • subtype code of budget revenues (14 - 20th category).

Previously, the code for classifying budget revenues looked like this:

  • code of the chief administrator of budget revenues (1 - 3rd category);
  • code of the type of budget revenues (4 - 13th category);
  • subtype code of budget revenues (14 - 17th category);
  • KOSGU code related to budget revenues (18 - 20th category).

Thus, the KOSGU code in 2016 was excluded from the structure of the budget revenue classification code, and the income subtype code now includes the last seven digits of the account, including:

  • subtype group of budget revenues (14-17 digits of the budget revenue classification code);
  • analytical group of the subtype of budget revenues (18 - 20th category of the classification code of budget revenues).

Article 20 of the RF BC establishes that the income subtype code is used to detail income by income classification codes. The codes of the analytical group of the subtype of budget revenues by types of budget revenues (Appendix 11 to Instructions No.  65n) are mandatory for use by all levels of budgets of the budget system of the Russian Federation.

The analytical group of income subtype is a grouping of income by type of financial transactions related to income, and consists of the following groups:

  • 100 "Income" (detailed by codes 110 - 180, within the grouping of transactions related to income);
  • 400 "Disposal of non-financial assets" (detailed by codes 410 - 440, operations for the disposal of non-financial assets are grouped, including when they are sold, in terms of cash receipts and disposals).

As an example, we give the codes of budget revenues in the table.

Budget income code

Name of the budget revenue code

000 1 13 01080 01 7000 130

Payment for services provided on a contractual basis by subdivisions of the bodies of internal affairs of the Ministry of Internal Affairs of the Russian Federation for the protection of property of legal entities and individuals, and other services related to ensuring the safety and security of citizens (federal state institutions)

000 1 13 01140 01 7000 130

Payment for services provided by contractual units of the federal fire service of the Ministry of Emergency Situations of the Russian Federation (federal state institutions)

000 1 13 01150 01 7000 130

Income from attracting convicts to paid labor (in terms of rendering services (works)) (federal state institutions)

000 1 13 01991 01 0200 130

Other income from rendering paid services(work) recipients of funds federal budget(funds received from activities carried out by institutions of the penitentiary system)

Budget expenditure classification code.

From January 1, 2016, the structure of the twenty-digit code for classifying budget expenditures includes the following components:

  • code of the main manager of budgetary funds (1 - 3rd category);
  • target article code (8 - 17th digit);
  • code of the type of budget expenditures (18 - 20th category).


Previously, the code for classifying budget expenditures looked like this:

  • code of the main manager of budgetary funds (1 - 3rd category);
  • section code (4 - 5th digit);
  • subsection code (6 - 7th digit);
  • target article code (8 - 14th digit);
  • code of the type of budget expenditures (15 - 17th category);
  • KOSGU code related to budget expenditures (18 - 20th category).

As can be seen from the above comparison, the code of KOSGU 2016 was excluded from the structure of the code for the classification of expenses, and there were changes in the structure of the code of the target expense item.

In accordance with paragraphs. 4.1.1 of Directives No. 65n from January 1, 2016, the code of the target budget expenditure item includes:

  • code of the program (non-program) article (8 - 12th category of the classification code for budget expenditures);
  • code for the direction of expenditures (13th - 17th digits of the classification code for budget expenditures).

Codes of target items of expenditure of the corresponding budget are set:

  • for the federal budget and budgets of state off-budget funds of the Russian Federation - by the Ministry of Finance;
  • for the budget of a constituent entity of the Russian Federation and the budget of a territorial state off-budget fund - by the financial body of the corresponding constituent entity of the Russian Federation;
  • For local budget- the financial body of the municipality.

Target items of expenditure of the corresponding budget of the budget system of the Russian Federation are assigned unique codes formed using an alphanumeric series: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9, A, B, C, D, E, E, F, I, K, L, M, N, O, P, R, S, T, U, F, C, H, W, W, E, Yu, I, D, F, G, I, J, L, N, Q, R, S, U, V, W, Y, Z.

Thus, the rules for the application of target items of expenditure of the federal budget and the budgets of state off-budget funds of the Russian Federation are established in paragraphs. 4.1.2.2 - 4.1.2.5 Directive No.  65n.

The list of areas of expenditure used in conjunction with the program items of target items of expenditure of the federal budget (within the framework of the main activities (departmental targeted programs), subprograms of state programs Russian Federation, federal targeted programs), non-program areas of expenditure federal bodies state authorities, governing bodies of state off-budget funds of the Russian Federation, set by paragraphs. 4.1.2.4. Instructions No. 65n.

The list of codes of target items of expenditure of the federal budget and budgets of state off-budget funds of the Russian Federation and their names is presented in Appendix 10 to Directives No.  65n.

Types of expenditures detail the direction of financial support for budget expenditures according to the target items of the classification of expenditures. The list and rules for the application of groups, subgroups and elements of types of expenses common to the budgets of the budgetary system of the Russian Federation can be found in paragraphs. 5.2 Instructions No.  65n.

The list of types of expenses common for the budgets of the budgetary system of the Russian Federation (groups, subgroups, elements of types of expenses) is given in Appendix 3 to Directives No. 65n. The linking of codes for the types of expenses and codes of KOSGU is presented in Appendix 5 to Instructions No.  65n.

We present an excerpt from Appendix 5 in the form of a table.

Type of expenses

KOSGU

Code

Name

Code

Name

130 "Expenses for payments to personnel in the field of national security, law enforcement and defense"

Monetary allowance of military personnel and employees with special ranks

Wage

Payroll accruals

Expenses for payments to military personnel and employees with special ranks, depending on the amount of monetary allowance

Other payments

Other payments to personnel and employees with special ranks

Other payments

Transport services

Other works, services

Benefits for social assistance to the population

other expenses

210 "Development, purchase and repair of weapons, military and special equipment, industrial and technical products and property as part of a defense order"

Purchase of weapons, military and special equipment, industrial and technical products and property within the framework of the state defense order in order to ensure state program weapons

Other works, services

Increase in the value of fixed assets

Procurement of works and services in order to ensure activities within the framework of the state defense order

Communication services

Transport services

Public utilities

Other work services

220 "Procurement of goods, works and services for the provision of special fuel and fuels and lubricants, food and clothing supply to bodies in the field of national security, law enforcement and defense"

Provision of special fuel and fuels and lubricants outside the framework of the state defense order

Transport services

Increase in value inventories

Food supply outside the state defense order

Transport services

Increase in the cost of inventories


Classification code for sources of financing budget deficits.


The classification code for sources of financing budget deficits consists of 20 digits. Its structure includes:

  • code of the chief administrator of sources of financing budget deficits (1 - 3rd category);
  • codes of the group (4 - 5th category), subgroup (6 - 7th category), article (8 - 13th category) and type (14 - 20th category) of sources of financing budget deficits.

As you can see, in the new code structure there is also no KOSGU on sources of financing budget deficits.

Article 23 of the RF BC establishes that the list of codes for the types of sources of financing budget deficits is approved by the relevant financial authority, taking into account general requirements to the order of formation of the list of codes of articles and types

sources of financing budget deficits approved by the Ministry of Finance.

Codes of groups and subgroups of sources of financing budget deficits, as well as articles of sources of financing budget deficits used in the preparation and execution of budgets of the budget system of the Russian Federation, are given in Appendix 6 to Instructions No. 65n.

The detailing of sub-items, subtypes of sources of financing deficits in the budgets of the constituent entities of the Russian Federation, the budgets of municipalities is carried out taking into account the specifics of the execution of the corresponding budgets in accordance with legislative acts subjects of the Russian Federation or municipal legal acts of municipalities.

If the administration of operations according to the classification code of sources of financing budget deficits is carried out using detailed codes of the subspecies of sources of financing budget deficits, when generating reports on the execution of budgets of the budget system of the Russian Federation after naming the code of sources of financing budget deficits and the corresponding code of the analytical group of the type of sources of financing budget deficits , approved by Appendix 6 to Directives No. 65n, the name of the corresponding subspecies of sources of financing budget deficits is reflected in brackets.

Application of KOSGU 2016.

The procedure for applying KOSGU is the most relevant in 2016. Features of the application of this classification are disclosed in Guidelines. In particular, the Ministry of Finance explained in them that the RF BC, as amended federal law No. 311-FZ does not contain a norm for the mandatory application of KOSGU in 2016 in the preparation and execution of budgets of the budget system of the Russian Federation.

At the same time, the grouping of incomes, expenses and sources of financing budget deficits is implemented in accordance with the RF BC by applying the classification of budget revenues, the classification of budget expenditures and the classification of sources of financing budget deficits.

Article 219.1 of the Budget Code of the Russian Federation establishes that in the procedure for compiling and maintaining budget lists, the right or obligation of the main manager (manager) of budget funds to detail the approved limits can be established budget commitments only by subgroups (subgroups and elements) of types of expenses.

At the same time, Art. 221 of the Budget Code of the Russian Federation, it is determined that the indicators of the budget estimate of a state institution, the head of which is vested with the right to approve it in accordance with the procedure for approving the budget estimate of a state institution, can be detailed within the adjusted limits of budget obligations for:

  • codes of elements (subgroups and elements) of types of expenses;
  • codes of articles (subarticles) of the corresponding groups (articles) of KOSGU.

As follows from the explanations of the Ministry of Finance, the main manager of budgetary funds in order to organize the execution of the budget for expenditures during the distribution budget appropriations, limits of budgetary obligations for subordinate managers and recipients of budgetary funds, additional managerial detailing can be established according to the codes of KOSGU 2016. Such detailing is determined in addition (in excess) to the twenty-digit code of the budgetary classification of expenses (chapter, section, subsection, target item of expenditure, type of expenditure).

In addition to the above, in Letter No. 02‑03‑10/38491 dated July 3, 2015, the financial department indicated that, according to changes from January 1, 2016, KOSGU is used for the purpose of maintaining budget (accounting) records, compiling budget (accounting) and other financial statements , which ensures the comparability of indicators of the budgets of the budget system of the Russian Federation. Note that this procedure for the application of KOSGU is disclosed in clause 21 of Instruction No. 157n . Recall that, by virtue of the norms of this paragraph, in the 24th - 26th digits of the account number of the working chart of accounts, state institutions, budgetary institutions, as well as organizations exercising the powers of the recipient of budgetary funds, reflect the codes of KOSGU. Consequently, KOSGU is still applied in 2016, taking into account the changes made to Directives No.  65n, but only for the purposes of accounting (budget) accounting and reporting.

* * *

In conclusion, we note that the changes made to Directives No.  65n affect almost all points of the budget classification. The main innovations have touched upon the structure of income classification codes, expenditures and sources of financing budget deficits and are the next step on the way to reforming budget legislation.


Federal Law No. 311-FZ dated October 22, 2014 “On Amendments to the Budget Code of the Russian Federation”.

Instructions for using the Unified Chart of Accounts accounting for public authorities ( government agencies), local self-government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

A. Nuzhin
journal expert
Power ministries and departments:
accounting and taxation”, №2, February, 2016

"Target items of budget expenditures" is supplemented with new directions of expenditures;

  • from to Instructions No. 65n in Chapter 182 "Federal tax service"the codes for the budget classification of income from excises on certain types of alcoholic products imported into the territory of the Russian Federation have been excluded;
  • to Directives No. 65n was supplemented with new income classification codes for the calculation of penalties, fines on insurance premiums at an additional rate (depending on the billing period - before or after January 1, 2017).

    • However, to the greatest extent, the amendments affected the "Classification of the public administration sector" of Directives No. 65n. They are connected, first of all, with the entry into force of federal accounting standards for public sector organizations "Fixed Assets", "Lease", "Impairment of Assets".

    For the purposes of budgetary accounting by administrators of budget revenues, accounting by state (municipal) budgetary, autonomous institutions, individual articles of KOSGU are detailed by sub-articles. A comparative table of KOSGU codes for 2018 (as amended by the order of the Ministry of Finance of Russia) and those used in 2017 is given below.

    2017 2018
    № Name№ Namewhat to consider
    120 Property income 120 Property income
    121 Operating lease income Income from lease payments (other than contingent lease payments) that arises from the provision of property under operating lease agreements. An exception is lease payments when providing land.
    122 Finance lease income Income from non-operating (financial) lease (other than contingent lease payments):
    • under an agreement providing for the provision by the lessor of an installment plan for paying rent;
    • under leasing agreements.
    123 Payments on use natural resources Income from payments for the use of natural resources (including water bodies, forests), lease payments for the provision of subsoil plots for the purpose of geological survey, exploration and (or) mining, land, other similar payments.
    124 Interest on deposits, balances Money Income from interest on the balance of funds placed in the form of deposits, as well as interest on balances on accounts with the Central Bank of the Russian Federation and in credit institutions.
    125 Interest on granted loans Interest income:
    • on budget credits and loans granted from the budgets;
    • loans granted at the expense of targeted foreign loans (borrowings);
    • loans, microloans (loans) provided by budgetary (autonomous) institutions;
    • repo transactions.
    126 Interest on other financial instruments Income from interest on other financial instruments, not included in subsections 124, 125.
    127 Dividends from investment objects Income in the form of profit attributable to shares in the authorized (share) capital of business partnerships and companies, or dividends on shares owned by the Russian Federation, constituent entities of the Russian Federation or municipalities, state (municipal) institutions.
    Income from the transfer of part of the profits of state and municipal unitary enterprises remaining after the payment of taxes and mandatory payments.
    128 Income from granting non-exclusive rights to the results of intellectual activity and means of individualization Income from the provision of non-exclusive rights to the results of intellectual activity and (or) means of individualization.
    129 Other property income Property income not included in subsections 121 - 128 of KOSGU.
    130 130 Income from the provision of paid services (works), cost compensation
    131 Income from the provision of paid services (works) Income from the provision of paid services, works (except for services, works under the CHI program), incl. income of institutions from receipts of subsidies for financial support for the implementation of the state (municipal) task.
    132 Income from the provision of services (works) under the program of compulsory health insurance Income from rendering medical services to insured persons under the basic CHI programs.
    133 Fee for providing information from public sources (registers) Income from fees for providing information from public sources (registries), including:
    • statistical information;
    • information from the Unified State Register of Taxpayers;
    • information and documents from the Unified State Register of Legal Entities, the Unified State Register individual entrepreneurs;
    • information about registered rights to real estate and transactions with it.
    134 Cost compensation income Income from compensation of expenses, including:
    • reimbursement of the amount of state duty previously paid when applying to the court;
    • payment collected from personnel upon issuance of a work book or an insert in it;
    • reimbursement of expenses aimed at covering procedural costs;
    • reimbursement of expenses for executive action bailiffs.
    135 Income from contingent lease payments Income from reimbursement of expenses for the maintenance of property leased in accordance with a lease (property lease) agreement or a gratuitous use agreement, incl. income from compensation of costs (expenses) for payment utilities, services for the operation and maintenance of the leased building (premises).
    136 Budget income from the return accounts receivable previous years Revenues to budgets from the return of accounts receivable of previous years, formed by the recipient of budgetary funds.
    140 Amounts of forced withdrawal 140 Fines, penalties, forfeits, damages
    141 Income from penalties for violation of procurement legislation and violation of the terms of contracts (agreements) Income from monetary penalties (fines) for violation of the legislation on the procurement of goods, works and services, as well as for violation of the terms of contracts (agreements) for the supply of goods, performance of work, provision of services.
    142 Income from penalties on debt obligations
    143 Insurance claims Income insurance compensation from insurance companies.
    144 Compensation for damage to property (excluding insurance indemnities) Income from monetary penalties (fines) and other amounts in compensation for damage to property, incl. damages under financial assets.
    145 Other income from the amounts of forced withdrawal Other receipts from monetary penalties (fines) imposed to compensate for damage caused as a result of illegal or misuse of budgetary funds, other monetary penalties (fines) for violation of legislation in the field of finance, taxes and fees, insurance, market valuable papers, other monetary penalties (fines), from confiscations, compensations, penalties, forfeits and amounts of forced withdrawal, not included in sub-articles 141 - 144.
    - - 175 Exchange differences based on the results of the recalculation of the accounting (financial) statements of foreign institutions Exchange differences based on the results of the recalculation of indicators of the accounting (financial) statements of foreign institutions. To reflect cash receipts and disposals, this sub-article of KOSGU does not apply.
    - - 176 Income from the valuation of assets and liabilities Financial result from the valuation of financial and non-financial assets and liabilities, including:
    • fixed assets, intangible assets, non-produced assets, inventories;
    • securities (except for shares, equity participation);
    • debts on granted credits, loans (loans);
    • indebtedness on external debt obligations.
    To reflect cash receipts and disposals, this sub-article of KOSGU does not apply.
    180 Other income 180 Other income
    181 Unexplained receipts Payments to be attributed to unexplained receipts credited to the budgets
    182 Income from the gratuitous right to use Income in the form of the difference between the amount of lease payments under the agreement on gratuitous use (on lease on preferential terms) and the amount of the fair value of the lease payments.
    183 Income from subsidies for other purposes Income of state (municipal) institutions from subsidies for other purposes.
    184 Capital Investment Grant Income Income of state (municipal) institutions from subsidies for capital investments.
    189 Other income Other incomes of budgets, state (municipal) institutions, not included in other articles of group 100 "Incomes" and subarticles 181 - 184 of KOSGU.
    231 231 Servicing domestic debt Budget expenditures for servicing the state (municipal) internal debt, expenditures of state (municipal) institutions for the payment of interest on debt obligations.
    294 Expenses for the payment of penalties, fines for late repayment of budget loans.
    232 Servicing external debt 232 Servicing external debt Budget expenditures for servicing the state external debt.
    294 Debt penalties Expenses for the payment of penalties, fines for late repayment of loans from foreign states (including targeted foreign loans (borrowings), international financial institutions, other subjects of international law and foreign legal entities) received in foreign currency.
    - - 274 Impairment losses Financial result due to a decrease in the value of assets from their impairment, not related to depreciation.
    290 other expenses 290 other expenses
    291 Taxes, duties and fees Expenses for the payment of taxes (included in expenses), state duties and fees, various payments to the budgets of all levels.
    292 Penalties for violation of legislation on taxes and fees, legislation on insurance premiums Expenses for paying fines, penalties for late payment of taxes, fees, insurance premiums.
    293 Penalties for violation of procurement legislation and violation of the terms of contracts (agreements) Expenses for payment of fines for violation of the legislation on the procurement of goods, works and services, as well as payment of penalties for violation of the terms of contracts (agreements) for the supply of goods, performance of work, provision of services.
    295 Other economic sanctions Expenses for the payment of other economic sanctions, not included in subsections 292 - 294.
    296 Other expenses Expenses not related to articles 210 - 270 and sub-articles 291 - 295, including:
    • scholarships;
    • pay individuals(except for producers of goods, works, services) state bonuses, grants, monetary compensations, allowances, other payments;
    • compensation for losses and harm;
    • purchase (manufacture) of gift and souvenir products not intended for resale;
    • representation expenses, reception and service of delegations.
    - 350 Increase in the value of the right to use an asset An increase in the cost of the right to use an asset when an operating lease item is recognized as a non-financial asset.
    410 410 Reduction in the value of fixed assets Income from disposal of fixed assets, incl. from the sale of fixed assets, from compensation for damage identified in connection with the shortage of fixed assets, other similar income.
    Operations for the disposal of fixed assets.
    - - 411 Depreciation of fixed assets The amount of decrease in the value of fixed assets as a result of depreciation.
    - - 412 Impairment of fixed assets The amount of reduction in the economic benefits and useful potential of an item of property, plant and equipment as a result of its impairment.
    420 420 Decrease in the value of intangible assets Income from the disposal of intangible assets, incl. from sales, income from compensation for damage identified in connection with the shortage of intangible assets.
    Operations for the disposal of intangible assets.
    - - 421 Amortization of intangible assets The amount of decrease in the value of intangible assets as a result of depreciation.
    - - 422 Impairment of intangible assets The amount of reduction in economic benefits and useful potential contained in an intangible asset as a result of its impairment.
    430 430 Decrease in the value of non-produced assets Income from the sale of non-produced assets.
    Operations for the disposal of non-produced assets.
    - - 432 Impairment of non-produced assets The amount of loss in economic benefits and service potential embodied in an item of non-produced assets, not related to changes in fair value in the course of their normal use, as a result of impairment.
    - - 450 Decreased value of the right to use an asset Operations for the disposal of the right to use an asset associated with the accrual of depreciation on the objects of accounting for operating leases.
    To reflect cash receipts and disposals, this article of KOSGU does not apply.

    A comparative table of KOSGU codes for 2018 (as amended by the order of the Ministry of Finance of Russia) is given in the "Budget" section, subsection " Budget classification Russian Federation", heading "Methodological Cabinet".

    To complete the reflection in the accounting (budgetary) accounting of information on operations, the institution has the right, when forming accounting policy provide additional detail on the articles:

    • 310 "Increase in the value of fixed assets";
    • 320 "Increase in the value of intangible assets";
    • 330 "Increase in the value of non-produced assets";
    • 340 "Increase in the cost of inventories";
    • 530 "Increase in the value of shares and other forms of participation in capital" (within the third category of the code).

    Previously, institutions could also detail articles:

    • 120 "Income from property";
    • 130 "Income from the provision of paid services (works);
    • 140 "Amounts of forced withdrawal";
    • 180 "Other income";
    • 290 "Other expenses".

    However, from 01/01/2018, the detailing of these articles is provided for by law, therefore, the institution is not entitled to make any changes.

    No changes were made to the analytical groups of the subtype of budget revenues; additional details are not provided for them. This means that digits 15 - 17 of the account numbers with the KDB classification type are indicated in the same order.

    Since KOSGU is used for the purposes of accounting (budgetary) accounting and participates in the formation of the account number, the Ministry of Finance of Russia has prepared changes to the charts of accounts and instructions for their use. Draft orders are posted on draft regulatory legal acts. However, prior to the approval of these orders, institutions should be guided by the current regulations and reflect transactions in accounting in accordance with them.

    The Budget Classification of the Russian Federation is a systematized and structured grouping of expenditure and revenue transactions of all levels of RF BS budgets, sources of budget deficit financing, and operations of public legal entities.

    CBC is needed for:

    • classification of completed payment transactions;
    • tracking movements (movements) of funds;
    • determining the amount of debt on payments;
    • facilitate the work of public sector employees.

    Back in June 2019, the Russian Ministry of Finance adjusted the current procedure for applying the budget classification for 2019 and the planned two-year period. Innovations in 65n "Budget Classification" are enshrined in order No. 87n dated June 9, 2017.

    Instruction 65n cancelled! Instead, use the new one, which was approved by Order of the Ministry of Finance dated 06/08/2018 No. 132n “On Approval of the Procedure for the Formation and Application of Budget Classification Codes of the Russian Federation”!

    Changes in 2019 by income

    Structure and order of formation profitable BCC remained the same in 2019:

    However, order 65n with changes for 2019, revenues are supplemented by new KDBK, the Ministry of Finance announced this in a letter dated 05/26/2017 No. 23-01-07 / 32970. Main innovations:

    • KDBK 000 1 14 02022 02 0000 440 - reflects income from the sale of ferrous and non-ferrous scrap, which was formed as a result of economic activity (for example, the sale of a metal safe);
    • KDBK 000 1 14 00000 00 0000 000 - the funds received as compensation for damages for shortages (OS, intangible assets, MZ) are reflected using the codes of subtype of budget revenues 400 “Disposal of NFA”;
    • KDBK 000 1 13 02992 02 0000 130 - the amount of returned balances of subsidies from budgetary and autonomous institutions formed due to failure to fulfill the state (municipal) task;
    • KDBK 000 2 18 02000 02 0000 180 - the amount of balances of state support subsidies received from enterprises that did not fulfill the conditions of state support (did not reach the established indicators).

    Consumable KBK: changes 2019

    The structure and procedure for the formation of budget expenditure codes are enshrined in section 3 of instructions 65n, with changes for 2019:

    The list of KBK consumables in 2019 has been supplemented. Officials have introduced new ciphers for income tax, excise taxes and resort fees. Let's take a closer look at the innovations:

    1. Corporate income tax.

    New KRB approved for NNP payments in terms of income received from Russian bonds. Moreover, this code is applicable for bonds issued in the period from 01/01/2017 to 12/31/2021, and only in rubles. Such instructions are contained in the order of the Ministry of Finance dated June 9, 2017 No. 87n. New codes:

    1. excises.

    By Order of the Ministry of Finance No. 84n dated June 6, 2017, new CRBs were introduced in 65n with changes for 2019, excise tax expenses, in part the following types products:

    1. Resort fee.

    A new type of fee is planned to be introduced from 05/01/2018, it will not affect all regions of Russia, but only the Crimea, Sevastopol, Altai and Krasnodar regions. The amount of the fee should not exceed 50 rubles per day per person (tourist).

    The structure of the new CRB is 000 1 15 08000 02 0000 140 (“Resort Infrastructure User Fee (Resort Fee)”), revenue administrator code not yet determined.

    New KVR 2019

    It should be noted that officials not only corrected the name of the old CWRs, but also expanded the list of expenses included in the groupings, and also approved new codes.

    Features of the application of the updated instructions 65n:

    KBK 2019

    Any expenditure operation of an institution must be classified in accordance with instruction 65n on budget accounting. To avoid mistakes, we suggest downloading a table that shows all CCC 2019:

    Mistakes in CBC

    If the institution, when sending the payment, made a mistake in the BC code, then the defect must be corrected urgently. Why? For an organization, a payment with an incorrect code may face fines and administrative penalties.

    For example, GBOU DOD DYUSSHOR "ALLURE" listed insurance premiums in the FTS, payment order Incorrect BCF specified. In this case, the Federal Tax Service will not receive the due amount, that is, the debt on insurance premiums for ALLURE will not be repaid. At the first desk check, the inspector will charge fines and penalties for delay.

    How to fix the defect?

    If the payment is in the bank, then the accountant should contact the branch of the service organization and cancel the payment. Recall that in some cases, bank employees have the right to independently refuse to carry out expense transactions. For example, due to errors in details or CSC.

    If the payment went through, then the institution should submit an application to search for the payment. After determining the location of the funds, the return procedure is carried out.

    The payment order indicates the BCC of another tax payment. For example, instead of insurance premiums, the personal income tax code. In this case, you need to contact the Federal Tax Service with an application for offsetting the amounts to the correct code.

    Commentary on the Order of the Ministry of Finance of the Russian Federation of December 27, 2017 No. 255n.

    Commented Order of the Ministry of Finance of the Russian Federation of December 27, 2017 No. 255n “On Amendments to the Instructions on the Procedure for Applying the Budget Classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation of July 1, 2013 No. 65n” (hereinafter - Order No. 255n) in Instructions No. 65n A number of amendments have been made, some of which directly relate to budgetary institutions.

    Detailing of KOSGU articles in accounting policy

    Order No. 255n shortened the list of articles of KOSGU, in which a budgetary institution, when forming an accounting policy, has the right to provide for additional detailing of operations. Starting from 01/01/2018, such articles of KOSGU include only the following:

      310 "Increase in the value of fixed assets";

      320 "Increase in the value of intangible assets";

      330 "Increase in the value of non-produced assets";

      340 "Increase in the cost of inventories";

      530 "Increase in the value of shares and other forms of participation in capital."

    Recall that in the previously valid version of Instructions No. 65n, detailing was allowed, including under articles 120, 130, 140, 180, 290 of KOSGU.

    The procedure for attributing income to articles (sub-articles) of KOSGU

    Order No. 255n clarified the names of the following articles of KOSGU.

    It was also clarified that the transactions of taxpayers - state (municipal) budgetary institutions for VAT and corporate income tax should be reflected under the relevant sub-article of KOSGU (131 "Income from the provision of paid services (works)" or 189 "Other income") in accordance with the decision of the institution adopted within its accounting policy. Recall that earlier such expenses were subject to reflection under article 130 “Income from the provision of paid services (works)” or 180 “Other income” of KOSGU.

    In addition, the following articles of KOSGU are additionally detailed.

    Article 120 "Income from property" KOSGU. According to the changes made, this article is additionally detailed by the following sub-articles.

    Subarticle code and name

    Reported income

    121 Operating lease income

    Income from lease payments (excluding income from conditional lease payments), which is a payment for the use of the leased property (rent), arising from the provision for temporary possession and use or temporary use material assets under operating lease agreements, except for lease payments upon provision of land

    122 Financial lease income

    Income received from non-operating (financial) lease (excluding income from contingent lease payments), including:

      income arising under a lease agreement providing for the provision by the lessor of installment payments on lease payments (rent and (or) redemption value of the leased property);

      income arising from lease agreements

    123 "Payments for the use of natural resources"

    Income from payments for the use of natural resources, including fees for the use of water bodies, fees for the use of forests, from lease payments when providing subsoil plots for the purpose of geological study of subsoil, exploration and (or) extraction of minerals (oil, natural gas, other similar non-renewable resources), land, other similar payments

    124 "Interest on deposits, cash balances"

    Interest income on the balance of funds placed in the form of deposits, as well as interest on balances on accounts with the Central Bank of the Russian Federation and credit institutions

    125 "Interest on granted loans"

    Interest income on budget credits, loans, credits granted at the expense of targeted foreign credits (borrowings), loans granted by budgetary institutions, microloans (loans), as well as on REPO transactions

    126 "Interest on other financial instruments"

    Interest income on other financial instruments not included in subsections 124 and 125 of KOSGU

    127 "Dividends from investment objects"

    Income in the form of profit attributable to shares in the authorized (share) capital of economic partnerships and companies, or dividends on shares owned by the Russian Federation, constituent entities of the Russian Federation or municipalities, autonomous institutions, as well as income from the transfer of part of the profits of state and municipal unitary enterprises remaining after paying taxes and mandatory payments

    128 "Income from granting non-exclusive rights to the results of intellectual activity and means of individualization"

    Income from granting non-exclusive rights to the results of intellectual activity and (or) means of individualization

    129 "Other income from property"

    Property income not included in subsections 121 - 128 of KOSGU, including income from the transfer of part of the profits of the Central Bank of the Russian Federation and other property income

    Article 130 "Income from the provision of paid services (works), cost compensation" KOSGU. This article is further detailed in the following sub-articles.

    Subarticle code and name

    Reported income

    131 "Income from the provision of paid services (works)"

    Income from the provision, performance of paid services, works (except for income from the provision (performance) of services (work) under the program of compulsory medical insurance), including:

      income from the provision (performance) of paid services (works) to consumers of relevant services on the territory of the Russian Federation, in particular, to the population of the Russian Federation, as well as citizens of other states (non-residents);

      income from the involvement of convicts in paid labor (in terms of the provision (performance) of services (works));

      income of state (municipal) institutions from the receipt of subsidies for financial support for the fulfillment by them of the state (municipal) task;

      other income from the provision (performance) of paid services (works)

    132 "Income from the provision of services (works) under the CHI program"

    Income from the provision of medical services provided to insured persons under the basic CHI program

    133 "Payment for the provision of information from public sources (registries)"

    Income from fees for providing information from public sources (registers), including:

      payment for the provision of statistical information;

      a fee for providing information contained in the Unified State Register of Taxpayers (EGRN);

      payment for the provision of information and documents contained in the USRN and the Unified State Register of Individual Entrepreneurs (EGRIP);

      payment for the provision of information, documents contained in state registers(registers);

      a fee for providing information on registered rights to real estate and transactions with it, issuing copies of contracts and other documents expressing the content of unilateral transactions made in simple written form;

      other similar income

    134 "Income from reimbursement of expenses"

    Income from reimbursement of expenses, including:

      reimbursement of the amount of state duty previously paid when applying to the court;

      a fee charged from personnel upon issuance of a work book or an insert in it as a reimbursement for the costs incurred by the employer when acquiring them;

      income collected in compensation of actual expenses associated with consular activities;

      income received in the order of reimbursement of expenses aimed at covering procedural costs;

      reimbursement of expenses for the performance of enforcement actions by bailiffs;

      receipt of funds withheld from wages and other incomes of convicts in compensation for material and welfare support;

      other income from cost compensation

    135 Income from contingent lease payments

    Income from reimbursement of expenses for the maintenance of property leased in accordance with a lease (property lease) agreement or a gratuitous use agreement, including:

      income received in the order of reimbursement of expenses incurred in connection with the operation of the property;

      reimbursement of expenses for paying utility bills, as well as for paying for services for the operation and maintenance of the leased building;

      other similar income

    136 "Budget revenues from the return of receivables of previous years"

    Receipts in budget revenues from the return of accounts receivable of previous years, formed by the recipient of budgetary funds

    Article 140 "Fines, penalties, forfeits, damages" KOSGU. By Order No. 255n, this article is detailed by sub-articles 141-145.

    Subarticle code and name

    Reported income

    141 "Income from penalties for violation of procurement legislation and violation of the terms of contracts (agreements)"

    Income from monetary penalties (fines) for violation of the legislation of the Russian Federation on the procurement of goods, works and services, as well as for late payment for the supply of goods, works, services

    142 "Income from penalties on debt obligations"

    Income from penalties on debt obligations

    143 "Insurance indemnities"

    Receipt of insurance compensation from insurance companies

    144 "Compensation for damage to property (excluding insurance indemnities)"

    Income from monetary penalties (fines) and other amounts in compensation for damage to property, including damage to financial assets

    145 "Other income from the amounts of compulsory seizure"

    Other receipts from monetary penalties (fines) imposed to compensate for damage caused as a result of illegal or misuse of budgetary funds, other monetary penalties (fines) for violation of legislation in the field of finance, taxes and fees, insurance, securities market, other monetary penalties (fines), confiscations, compensations, penalties, forfeits and amounts of forced withdrawal, which are not included in sub-articles 141 - 144 KOSGU

    Article 170 "Income from operations with assets" KOSGU. This article is further detailed in sub-articles 175 to 176.

    Subarticle code and name

    Reported income

    175 "Exchange differences based on the results of the recalculation of the accounting (financial) statements of foreign institutions"

    Exchange differences based on the results of the recalculation of the accounting (financial) statements of foreign institutions. Note that this subarticle is used for the purpose of disclosure of information in the preparation of accounting (financial) statements. At the same time, the named subarticle of KOSGU does not apply to reflect cash receipts and disposals.

    176 "Income from the valuation of assets and liabilities"

    Operations reflecting financial results from the valuation of financial and non-financial assets and liabilities, including:

      fixed assets, intangible assets, non-produced assets, inventories;

      securities other than shares, participation in capital;

      debts on granted credits, loans (loans);

      indebtedness on external debt obligations.

    To reflect cash receipts and disposals, this sub-article of KOSGU does not apply

    Article 180 "Other income" KOSGU. By Order No. 255n, this article of KOSGU is detailed by sub-articles 181 - 184 and 189.

    Subarticle code and name

    Reported income

    181 "Unexplained receipts"

    Payments to be classified as unexplained receipts credited to the budgets of the budget system of the Russian Federation

    182 "Income from the gratuitous right of use"

    Income in the form of the difference between the amount of lease payments under the agreement on gratuitous use (on lease on preferential terms) and the fair value of the lease payments. To reflect cash receipts and disposals, this sub-article of KOSGU does not apply

    183 "Income from a grant for other purposes"

    Income received by state (municipal) institutions from the relevant budgets, from subsidies for other purposes

    184 "Income from a subsidy for capital investments"

    Income from subsidies for capital investments received by state (municipal) institutions from the relevant budgets

    189 "Other income"

    Other non-tax income not included in other articles of group 100 "Income" and sub-articles 181 - 184 of KOSGU

    The procedure for attributing expenses to articles (sub-articles) of KOSGU

    First of all, we note that the paragraph was excluded from Directives No. 65n, which provided that when concluding an agreement, the subject of which is the modernization of a single functioning system that is not an security and fire alarm, local area network, telecommunications communication center), the cost of paying for it is reflected under sub-article 226 "Other work, services" of KOSGU, taking into account the cost of the equipment and consumables purchased by the contractor to upgrade the system. Thus, the existing contradiction regarding the application of sub-article 225 "Works, services for the maintenance of property" of KOSGU has been eliminated. Recall that sub-article 225 also reflects the costs of troubleshooting (restoring performance) of individual objects of non-financial assets, as well as objects and systems (security, fire alarms, ventilation systems, etc.) that are part of individual objects of non-financial assets .

    Also, the procedure for reimbursement of expenses for the use of bedding on transport, various fees for issuing travel documents (commission fees (including fees charged for the return of unused travel documents), insurance premiums for compulsory insurance passengers on transport, etc.). IN new edition Guidelines No. 65n when sending athletes, coaches, students to various events (competitions, olympiads, educational practice, etc.), such expenses should be reflected under sub-article 296 “Other expenses”, and not under article 290 “Other expenses” of KOSGU.

    In addition, the changes affected the attribution of expenses to the following articles (sub-articles) of KOSGU.

    Sub-article 271 "Expenses for depreciation of fixed assets and intangible assets" KOSGU. Order No. 255n clarified that this sub-item of KOSGU includes transactions reflecting the transfer into operation of fixed assets worth up to 10,000 rubles, and not up to 3,000 rubles, as before, inclusive, with the exception of objects not movable property And library fund.

    Recall that Instruction No. 157n establishes that it is not charged on fixed assets worth up to 3,000 rubles. At the same time, on 01.01.2018 came into force federal standard accounting for organizations of the public sector "Fixed assets", approved by the Order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 257n. According to paragraph 39 of this standard:

      for an object of fixed assets worth more than 100,000 rubles. depreciation is calculated according to the calculated rates;

      for an object of fixed assets worth up to 10,000 rubles. inclusive, with the exception of library fund objects, depreciation is not charged. The initial cost of the fixed assets commissioned (transferred) into operation, which is an object of movable property, worth up to 10,000 rubles. inclusive, except for objects of the library fund, is written off from the balance sheet with simultaneous reflection on the off-balance sheet in accordance with the procedure for applying the Unified Chart of Accounts;

      for a library fund object worth up to 100,000 rubles. inclusive, depreciation is charged in the amount of 100% of the initial cost when it is put into operation;

      for another item of fixed assets worth from 10,000 to 100,000 rubles. inclusive, depreciation is charged in the amount of 100% of the initial cost when it is put into operation.

    Sub-article 274 "Losses from impairment of assets" KOSGU. Article 270 “Expenses on transactions with assets” is detailed by sub-article 274, which should include transactions reflecting the financial result that arose as a result of a decrease in the value of assets from their impairment, not related to the depreciation of assets.

    Article 290 "Other expenses" KOSGU. According to the amendments, this article of KOSGU is detailed:

    1) subsection 291 "Taxes, duties and fees". It reflects the costs of paying taxes (included in expenses), state duties and fees, various payments to the budgets of all levels:

      VAT and income tax (in terms of obligations of state (municipal) state institutions);

      property tax;

      land tax, including during the construction of the facility;

      transport tax;

      fees for environmental pollution;

      state duties and fees in cases established by the legislation of the Russian Federation;

    2) subsection 292 “Penalties for violation of the legislation on taxes and fees, legislation on insurance premiums”. This sub-item of KOSGU should include the costs of paying fines, penalties for late payment of taxes, fees, insurance premiums;

    3) subsection 293 “Fines for violation of procurement legislation and violation of the terms of contracts (agreements)”, which reflects the costs of paying fines for violation of the legislation of the Russian Federation on the procurement of goods, works and services, as well as fines for violation of the terms of contracts (agreements) for supply of goods, performance of work, provision of services;

    4) sub-article 294 "Penalties on debt obligations". This sub-item includes expenses for the payment of penalties, fines for late repayment of budget loans, late repayment of loans from foreign states, including targeted foreign loans (borrowings), international financial organizations, other subjects of international law and foreign legal entities received in foreign currency;

    5) sub-article 295 "Other economic sanctions". This sub-item reflects the costs of applying other economic sanctions that are not included in sub-articles 292 - 294 of KOSGU;

    6) subsection 296 "Other expenses". It includes other expenses not included in articles 210 - 270 and subarticles 291 - 295 of KOSGU, including:

    a) scholarship expenses:

      scientists, scientific workers;

      employees of organizations of the military-industrial complex, students, students, graduate students, doctoral students, residents;

      as social support for pupils, students and graduate students educational institutions vocational education at the expense of the scholarship fund;

    b) expenses for the payment of state bonuses, grants, monetary compensations, allowances, other amounts to individuals (with the exception of individuals - producers of goods, works, services):

      for the payment of state bonuses, grants in various fields;

      for the implementation of incentive payments to athletes - winners and prize-winners of sports competitions, as well as coaches and specialists of national teams providing their training (Olympic, Paralympic, Deaflympics, world and European championships);

      to pay school students in labor teams;

    c) expenses for compensation for losses and harm:

      for compensation for harm caused to a citizen or legal entity as a result of illegal actions (inaction) of state authorities (state bodies), local governments or officials of these bodies;

      for reimbursement moral damage by decision of the judiciary;

      for monthly compensation for harm caused by health damage to an outside citizen as a result of a traffic accident, in pursuance of a judicial act;

      for the payment of monetary compensation to plaintiffs under the relevant decisions of the European Court of Human Rights;

      to compensate for the cost of demolished (transferred) buildings and plantings belonging to organizations and (or) individuals;

      for compensation to owners of land plots, land users, land owners and tenants of land plots for losses caused by the withdrawal or temporary occupation of land plots, restriction of the rights of land plot owners, land users, land owners and tenants of land plots or deterioration in the quality of land;

    d) expenses for the purchase (manufacturing) of gift and souvenir products not intended for further resale:

      greeting cards and inserts for them;

      greeting addresses, certificates of honor, letters of thanks, diplomas and certificates of winners of competitions for awarding, etc.;

      flowers and other gift and souvenir products;

    e) other expenses:

      Expenses for receiving and servicing delegations;

      expenses for the deduction of funds to trade union organizations for mass cultural and physical culture work;

      expenses for compensation to plaintiffs of legal costs on the basis of judicial acts that have entered into legal force;

      expenses for payment of legal costs associated with the representation of the interests of the Russian Federation in international judicial and other legal disputes;

      expenses for making payments under decisions of the Government of the Russian Federation related to the execution of judicial acts of judicial bodies of foreign states;

      expenses for the acquisition (manufacturing) of special products;

      the cost of paying dues for membership in organizations other than membership dues to international organizations;

      expenses for the payment of daily allowances to witnesses, as well as to persons forcibly brought to court or to a bailiff;

      expenses for the payment of daily allowances, as well as money for food (if it is impossible to purchase services for its organization), as well as for compensation of expenses for travel and accommodation in residential premises (rental of residential premises) to athletes and students when they are sent to various events (competitions , olympiads, educational practice, etc.).

    Article 350 "Increase in the cost of the right to use an asset" KOSGU. Group 300 “Receipt of non-financial assets” has been supplemented with a new item, which should include transactions that reflect an increase in the cost of the right to use an asset when an operating lease accounting object is recognized as a non-financial asset. At the same time, this article of KOSGU should not be used to reflect cash receipts and disposals.

    Article 410 "Decrease in the value of fixed assets" KOSGU. According to the amendments to this article, the following are shown:

      income from the disposal of fixed assets, including income from the sale of fixed assets, income from compensation for damage identified in connection with a shortage of fixed assets, and other similar income;

      asset disposal operations.

    In addition, this article of KOSGU is additionally detailed by the following sub-articles:

      411 "Depreciation of fixed assets". It includes the amount of reduction in the value of fixed assets as a result of their depreciation;

      412 "Impairment of fixed assets". It reflects the amount of reduction in economic benefits and useful potential contained in an item of property, plant and equipment, as a result of impairment.

    Article 420 "Decrease in the value of intangible assets" KOSGU. Due to the changes made under this article, KOSGU reflects:

      income from the disposal of intangible assets, including income from the sale of intangible assets, income from compensation for damage identified in connection with the shortage of intangible assets;

      operations for the disposal of intangible assets.

    We also note that Article 420 of KOSGU is additionally detailed by the following sub-articles:

      421 "Depreciation of intangible assets", which includes the amount of reduction in the value of intangible assets as a result of their depreciation;

      422 "Impairment of intangible assets", which reflects the amount of reduction in economic benefits and useful potential contained in the object of intangible assets, as a result of impairment.

    Article 430 "Decrease in the value of non-produced assets" KOSGU. Under this article, KOSGU reflects:

      income from the sale of non-produced assets;

      disposal of non-produced assets.

    By Order No. 255n, this item is detailed by sub-item 432 “Impairment of non-produced assets”, which should include the amount of reduction in economic benefits and useful potential contained in the object of non-produced assets, not related to a change in their fair value in the course of their normal use, resulting from impairment.

    Article 450 "Reducing the value of the right to use an asset" KOSGU. Under this new item, it is necessary to record transactions for the disposal of the right to use an asset related to the accrual of depreciation on the objects of accounting for operating leases. However, it should not be used to reflect cash receipts and disposals.

    Article 510 "Receipts to the accounts" of KOSGU. Previously, this article was called "Receipts to the accounts of budgets." According to the amendments, it should reflect the receipts of state (municipal) budgetary institutions from the return of receivables from previous years for the expenses they previously incurred (including contracts or other agreements terminated due to a violation by the contractor (contractor) of the terms of the contract or other agreement).

    Article 560 "Increase in other receivables" KOSGU. Under this article, KOSGU should reflect operations to increase receivables. However, it should not be used to reflect cash receipts and disposals.

    Article 660 "Reduction of other receivables" KOSGU. The named article should include operations to reduce receivables, and it should not be used to reflect cash receipts and disposals.

    Article 710 "Increase in debt on domestic state (municipal) debt" KOSGU. This article of KOSGU reflects operations related to an increase in domestic debt obligations (placement of state (municipal) securities, obtaining loans, attracting other sources of internal financing of budget deficits), as well as operations to increase debt obligations of budgetary institutions.

    Article 720 "Increase in debt on external public debt" KOSGU. It serves to reflect transactions associated with an increase in government external debt obligations (placement of government securities, obtaining loans and attracting other sources of external financing of budget deficits).

    Article 730 “Increase in other accounts payable» KOSGU. This item is used to record operations to increase accounts payable. It does not include cash receipts and disposals.

    Article 810 "Decrease in indebtedness on domestic state (municipal) debt" KOSGU. Under this article, KOSGU should reflect transactions related to the redemption of state (municipal) securities, the repayment of loans, the repayment of other internal obligations, as well as the execution of state (municipal) guarantees, if the execution by the guarantor of state (municipal) guarantees leads to the emergence of the right of recourse claim the guarantor to the principal or is due to the assignment to the guarantor of the rights of the beneficiary's claim to the principal, as well as operations to repay the debt obligations of budgetary (autonomous) institutions.

    Article 820 "Decrease in debt on external public debt" KOSGU. It is used to record transactions related to the redemption of government securities, the repayment of loans, the repayment of other obligations, as well as the execution state guarantees in foreign currency, if the execution by the guarantor of state guarantees leads to the emergence of the guarantor's right of recourse against the principal or is due to the assignment of the beneficiary's rights to the principal to the guarantor.

    Article 830 "Reduction of other accounts payable" KOSGU. This item will be applied to reflect operations to reduce accounts payable. At the same time, cash receipts and disposals should not be shown on it.