Autonomous institutions are required to keep double counting commitments made(on the accounts of groups 300,00 "Liabilities" and 500,00 "Authorization of expenses"). How to properly organize the accounting of transactions on these accounts? In what registers accounting such operations are carried out? On the basis of what documents and at what time should the institution's obligations be reflected in a particular account? The answers to these questions are presented in the article.

The need to double-record the obligations assumed by the institution in state (municipal) autonomous institutions is regulated by instructions No.   157n, 183n. In accordance with the specified regulatory documents, the Chart of Accounts provides for these purposes sections 3 "Obligations" and 5 "Authorization of expenses".

On group accounts 300 00"Liabilities" reflects settlements with counterparties (suppliers and contractors, personnel, budget and off-budget funds, etc.). At the same time, settlements on obligations also include settlements on advanced payments (account 206,00), settlements with accountable persons (account 208,00). Accounting for transactions on these accounts is carried out in accordance with the content of the fact of economic life in the journal of transactions for wages, the journal of transactions of settlements with suppliers and contractors, the journal of operations with non-cash funds - in terms of payment for settlements on payments to budgets, the journal for other operations - in parts of other operations.

Group accounts 500 00"Authorization of expenses" are intended to summarize information on the progress of execution by an autonomous institution of the estimated (planned) appointments approved by the financial and economic activity plan, including the acceptance and (or) fulfillment of obligations assumed by the institution (account 502 01), accepted monetary obligations (account 502 02) for the current (next, first year following the next, second year following the next) financial year. At the same time, we note that transactions on these accounts do not affect financial results activities of the institution. Accounting for such transactions is carried out in the journal for authorization transactions on the basis of primary accounting documents established by the institution independently, taking into account the requirements for authorizing the payment of accepted monetary obligations, determined by the financial authority.

Recall that the obligations assumed are reflected at the time of their occurrence (for example, the conclusion of contracts, accrual wages, insurance premiums, taxes, accounting for other expenses of the institution). Accepted financial obligations are reflected when, under the terms of the contract or in accordance with laws, other regulatory acts, the institution has an obligation to pay money for the obligations assumed. Analytical accounting of assumed obligations (monetary obligations) is kept in the obligations registration journal (f. 0504064), which indicates the basis for their acceptance (name, number and date of the document), accounting account number and amount (in rubles, foreign currency), the date of registration of the obligation (monetary obligation) and the date of deregistration.

In an institution, it is advisable to organize the accounting of accepted (monetary) obligations in such a way as to optimize accounting procedures for an accountant. Since, in accordance with clause 318 of Instruction No.  157n, the obligations assumed are accounted for on the basis of documents confirming their acceptance in accordance with the list established in accounting policy institutions, in the same list it is possible to prescribe at what point they should be reflected in the accounting.

Consider in the table an approximate list of obligations assumed by an autonomous institution in accordance with paragraph 308 of Instruction No.   157n, the grounds for their acceptance and the moment of reflection in accounting for a particular account.

Name of obligation	Acceptance of obligations to accounts 300,00, 206,00, 208,000	Acceptance of obligations to account 502 01	Acceptance of financial obligations to account 502 02
Payment under supply contracts material assets, performance of work, provision of services for the needs of the institution, concluded in reporting period, as well as obligations under contracts accepted in previous years and not fulfilled as of the beginning of the current financial year, subject to execution in the current financial year		On the basis of concluded agreements as of the date of their conclusion	When fulfilling the terms of the contract (advance payment, upon delivery of material assets, performance of work, provision of services) on the basis of an invoice, invoice, act of work performed, services rendered, consignment note as of the date of execution in accordance with the specified supporting documents
Compensation of workers
Payroll accruals	Based on the certificate (f. 0504833) with the application of the calculation according to the norms established by the legislation of the Russian Federation on the date of accrual
Payments to employees of travel expenses (including advance payments, other payments (per diem, traveling, etc.)) in accordance with employment contracts and the legislation of the Russian Federation	On the basis of the employee's application, the order of the head, the advance report (if no advance payment was previously issued, as well as when returning unused accountable amounts)
Payments and compensations to employees in accordance with employment contracts and the legislation of the Russian Federation	Based on the certificate (f. 0504833) with the application of the calculation according to the established norms, payroll (f. 0504401), payroll(f. 0504403) as of the accrual date
Payment of payments stipulated by the legislation of the Russian Federation to individuals (scholarships, social benefits, etc.)	Based on the payroll (form 0504401), payroll (form 0504403) as of the date of accrual
Payment of obligatory payments stipulated by the legislation of the Russian Federation to the budgets of the budgetary system of the Russian Federation (payment of taxes, fees, duties, contributions, other payments) established for execution in the current financial year	Based on a certificate (f. 0504833), other documents (calculations, declarations, requirements) as of the date of accrual
Compensation for damage caused by an autonomous institution in the course of its activities, according to other payments, due to a court decision that has entered into legal force, provided for execution in the current financial year	Based judgments on the date of accrual (acceptance for execution)
Other obligations stipulated for execution in the current financial year (for example, deductions Money trade union bodies, reception and servicing of delegations (representation expenses))	Based on a certificate (f. 0504833), other documents as of the date of their accrual

Once again, we note that the institution has the right to provide in the accounting policy for a different procedure for accepting obligations (including accepting supporting documents, determining the moment of accrual), taking into account the requirements for authorizing the payment of accepted monetary obligations established by the financial authority, and the specifics of the institution's activities.

At present, the Ministry of Finance has prepared a draft order to amend the Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n, which approved unified forms primary documents and accounting registers used by state (municipal) institutions, and Guidelines on their application (posted on the website www.minfin.ru). This project introduces a new form - a notification of acceptance of an obligation (f. 0504824). This notification will be used for the prompt submission of information by structural units that draw up documents for the assumption of obligations (agreements, contracts, writ of execution, business trips etc.), to the accounting department of the institution in order to accept budgetary obligations (changes thereto) for accounting for the current financial year and planning period.

In practice, most questions arise when reflecting the accepted monetary obligations on account 502 02, since it is not always possible to simultaneously take into account the obligations of the institution on accounts 300 00, 206 00, 208 00 and 502 02. However, if you properly organize their accounting, there should be no difficulty . The main rule is that when summarizing the results, the amount of accepted monetary obligations reflected in account 502 02 should be equal to the indicator of the amount of accepted obligations reflected in the corresponding accounts for recording the obligations of the institution (how to check the indicators, we will present below in the table). These provisions are contained in the draft order on amending Instruction No.  183n, which is also posted on the website of the Ministry of Finance.

Institutional obligations	Indicators that in total should be equal to the amount of accepted monetary obligations on account 502,02
In terms of settlements with counterparties, with the exception of settlements with accountable persons and settlements on payments to the budgets of the budget system of the Russian Federation, in the context of recipients of advance payments - legal entities, individuals, other public legal entities (counterparties)	- data of the respective accounts analytical accounting account 0 206 00 000 “Calculations on issued advances” (the difference between debit turnovers reflecting the receipt of funds by counterparties and credit turnovers reflecting the return of advance payments issued in the current period and (or) offsets of advance payments in payment of accrued (accepted) in the current period obligations). This includes the advance payments provided in the current period on the assumed obligations, minus the refunds of the specified advance payments (the balances of the issued advance payments that are recorded at the beginning of the current period on the corresponding accounts of analytical accounting account 0.206.00.000, as well as credit turnover, changing the named calculations); Credit turnovers of the corresponding accounts of analytical accounting of account 0.302.00.000 "Settlements on assumed obligations". This includes accrued (accepted) financial obligations to be fulfilled in the current (reporting) financial year (credit and debit turnovers reflecting an increase (decrease) are not included.
	accounts payable on monetary obligations accepted in the current period on account of advance payments of previous years, in terms of accepted monetary obligations for the current period); Debit turnovers of the corresponding accounts of analytical accounting of accounts 0.302.00.000 "Settlements on assumed obligations", 0.304.02.000 "Settlements with depositors", 0.304.03.000 "Settlements on deductions from wage payments" (accepted financial obligations fulfilled in the current period previous years)
In terms of settlements with accountable persons in the context of counterparties (accountable persons)	- debit turnovers on the relevant accounts of the analytical accounting of account 0 208 00 000 “Settlements with accountable persons” less credit turnovers on the corresponding accounts of the analytical accounting of the specified account (funds received by accountable persons (regardless of the method of payment) minus the return issued in the current period advance payments) Debit turnovers on the corresponding accounts of account 0 208 00 000 (money received in the current period by accountable persons to compensate for overexpenditures of previous years). At the same time, the balances of advance payments issued to accountable persons, which are credited at the beginning of the reporting year on the corresponding accounts of analytical accounting of account 0,208,00,000, as well as credit turnover that changes these calculations, are not included in the indicators of accepted monetary obligations of the current period.
In terms of settlements on mandatory payments to the budgets of the budget system of the Russian Federation on the basis of analytical data in the context of payments to the budgets of the budget system of the Russian Federation	- credit turnover of the respective accounts of analytical accounting of account 0 303 00 000 “Settlements on payments to budgets” (0 303 02 730 - 0 303 13 730) (payments accrued (accepted) in the current period (taxes, fees, duties, fees and other obligatory payments)); Debit turnovers of the corresponding accounts of analytical accounting account 0 303 00 000 (0 303 02 830 - 0 303 13 830) (fulfillment of obligations to pay payments (taxes, contributions, duties, fees and other obligatory payments) of previous years, which are accrued at the beginning of the current year and executed in the current period). This does not take into account the calculation indicators for overpaid payments (taxes, fees, duties, fees and other obligatory payments), which are credited at the beginning of the current period on the corresponding accounts of analytical accounting account 0 303 00 000, as well as credit turnover that changes these calculations
In terms of settlements for the costs of servicing debt obligations on the relevant accounts of analytical accounting accounts 0 301  00  000 "Settlements with creditors for debt obligations"	- credit turnover (obligations accrued (accepted) in the current period, subject to execution in the current financial year); Debit turnovers (fulfilled in the current period of obligations of previous years on the cost of servicing debt obligations)

On September 30, 2013, in an autonomous institution, wages were accrued at the expense of funds received from income-generating activities in the total amount of 700,000 rubles. Personal income tax withheld - 91,000 rubles.

Accrued insurance premiums to off-budget funds in the total amount of 211,400 rubles.

On 07.10.2013 the wages of employees were transferred to bank cards, personal income tax and insurance premiums are listed.

The institution has established in its accounting policy to accept monetary obligations for wages, personal income tax, insurance premiums on the day these amounts are accrued.

Contents of operation	Debit	Credit	Amount, rub.
09/30/2013. Operations reflected on the basis of the payroll statement (f. 0504401), calculations for insurance premiums, certificates (f. 0504833)
Wages accrued (direct costs*)	2 109 60 211	2 302 11 000	700 000
Withheld personal income tax	2 302 11 000	2 303 01 000	91 000
Wage commitments accepted (including personal income tax)	2 506 10 211	2 502 11 211	700 000
Accepted monetary obligations for the payment of wages (including personal income tax)	2 502 11 211	2 502 12 211	700 000
Insurance premiums accrued to off-budget funds (direct costs*)	2 109 60 213	2 303 06 000 2 303 07 000 2 303 08 000 2 303 09 000 2 303 10 000 2 303 11 000	211 400**
Committed to insurance premiums	2 506 10 213	2 502 11 213	211 400
Accepted financial obligations for insurance premiums	2 502 11 213	2 502 12 213	211 400
07.10.2013. Transactions recorded in accordance with normative document establishing the terms of payment of wages, on the basis of the order of the head, certificate (f. 0504833)
Wages transferred to employees' bank accounts (700,000 - 91,000) rub.	2 302 11 000	2 201 11 000 off-balance account 18	609 000
Listed personal income tax	2 303 01 000	2 201 11 000 off-balance account 18	91 000
Transferred insurance premiums to off-budget funds	2 303 06 000 2 303 07 000  2 303 08 000 2 303 09 000  2 303 10 000 2 303 11 000	2 201 11 000 off-balance account 18	211 400**

In order to simplify the example, the total amount of insurance premiums is indicated (without breakdown by accounts).

An autonomous institution entered into an agreement for the supply of equipment in the amount of 1,000,000 rubles. The contract provides for an advance payment of 30%. The final payment under the contract is made upon delivery. Expenses are made at the expense of a targeted subsidy.

The accounting records the following transactions:

Contents of operation	Debit	Credit	Amount, rub.
Operations recorded on the basis of an equipment supply agreement, invoice from the supplier
Commitments made	5 506 10 310	5 502 11 310	1 000 000
Advance payment of 30% has been made	5 206 31 000	5 201 11 000 off-balance account 18	300 000
	5 502 11 310	5 502 12 310	300 000
Transactions recorded upon the fact of equipment delivery (based on the equipment supply agreement, consignment note from the supplier, invoice)
Received equipment	5 106 31 000	5 302 31 000	1 000 000
Final payment made	5 302 31 000	5 201 11 000 off-balance account 18	700 000
Accepted financial obligations	5 502 11 310	5 502 12 310	700 000
Advance payment made	5 302 31 000	5 206 31 000	300 000

An autonomous institution from the cash desk issued funds for reporting travel expenses at the expense of subsidies allocated for the fulfillment of the state task, including daily allowance - 500 rubles, money for travel - 5,000 rubles, money for hotel accommodation - 6,000 rubles. Upon returning from a business trip, the accountable person returned the unspent amount for hotel accommodation in the amount of 350 rubles.

The accounting records the following transactions:

Contents of operation	Debit	Credit	Amount, rub.
Operations reflected on the basis of an application for the issuance of money under the report
Money issued from the cash desk for travel expenses:
- per diem	4 208 12 000	4 201 34 000	500
- for travel	4 208 22 000	4 201 34 000	5 000
	4 208 26 000	4 201 34 000	6 000
Commitments reflected:
- per diem	4 506 10 212	4 502 11 212	500
- travel	4 506 10 222	4 502 11 222	5 000
- hotel accommodation	4 506 10 226	4 502 11 226	6 000
The accepted monetary obligations are reflected:
- per diem	4 502 11 212	4 502 12 212	500
- travel	4 502 11 222	4 502 12 222	5 000
- hotel accommodation	4 502 11 226	4 502 12 226	6 000
Transactions reflected on the basis of the approved expense report
Accrued expenses (general business*):
- per diem	4 109 80 212	4 208 12 000	500
- for travel	4 109 80 222	4 208 22 000	5 000
- hotel accommodation	4 109 80 226	4 208 26 000	5 650
The unspent amount for hotel accommodation was paid to the cash desk of the institution	4 201 34 000	4 208 26 000	350
Decreasing of assumed obligations is reflected (using the “red reversal” method)	4 506 10 226	4 502 11 226	(350)
Decrease in accepted financial liabilities is reflected (using the “red reversal” method)	4 502 11 226	4 502 12 226	(350)

In accordance with accounting policy institutions.

• Instructions for the use of the Unified Chart of Accounts 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.

• Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.

This article is devoted to the topic of keeping records of data on monetary obligations in the program "1C: Accounting of a state institution 8". In this topic, we will consider the features of maintaining such accounting, including cases of re-registration and changes in the volume of obligations, and also talk about how to create accounting registers in this program.

Accounting for accepted monetary obligations

1C: Entrepreneur 8

The program "1C: Entrepreneur 8" - was created for accounting and reporting by individual entrepreneurs IE, PE, PBOYuL. The program allows you to keep a book of income and expenses and business transactions individual entrepreneurs who are payers of personal income tax (PIT).

1C: Enterprise 8 Licenses.

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"Budget healthcare institutions: accounting and taxation", 2011, N 9

According to the norms of Instruction N 157n<1>the process of authorizing budget expenditures provides for the approval of estimated appointments, the distribution budget appropriations, receipt of limits of budgetary obligations (BLO), as well as the acceptance and fulfillment of obligations (monetary obligations). This article is devoted to the order of reflection by state (municipal) institutions in accounting of operations carried out within the framework of this process.

<1>Instructions for the use of the Unified Chart of Accounts, approved. Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n.

Organization of keeping records of operations for authorization of expenses

The Unified Chart of Accounts to Instruction N 157n (hereinafter referred to as the Unified Chart of Accounts) for the reflection by state (municipal) institutions (hereinafter referred to as institutions) of operations carried out as part of the authorization of budget expenditures provides for account 500 00 "Authorization of expenditures". Keeping records of indicators of budgetary appropriations, LBO, approved estimated (planned) appointments for income (receipts) and expenses (payments)<2>, as well as indicators of assumed obligations (monetary obligations) for the current (next) financial year and the first and second years of the planning period, are produced by institutions on the corresponding synthetic accounts in the context of analytical groups, which are formed for the following financial periods (clause 309 of Instruction N 157n):

• 10 "Validation for the current financial year";
• 20 "Validation for the first year following the current one (for the next financial year)";
• 30 "Sanctioning for the second year following the current one (for the first year following the next one)" (hereinafter referred to as the first year of the planning period);
• 40 "Sanctioning for the second year following the next" (hereinafter referred to as the second year of the planning period).

<2>The amounts of estimated (planned) appointments for income (income) and expenses (payments) are approved by the estimate of income and expenses for income-generating activities (plan of financial and economic activity) of the institution.

Synthetic and grouping accounts used by institutions to reflect in the accounting indicators for authorizing budget expenditures are shown in the table.

Number and name synthetic account	Number of the corresponding grouping account
0 501 00 000 "Budget limits obligations"	0 501 10 000 - current financial year; 0 501 20 000 - of the next financial year; 0 501 30 000 - the first year of the planning period; 0 501 40 000 - the second year of the planning period
0 502 00 000 "Accepted obligations"	0 502 10 000 - current financial year; 0 502 20 000 - of the next financial year; 0 502 30 000 - the first year of the planning period; 0 502 40 000 - the second year of the planning period
0 503 00 000 "Budget appropriations"	0 503 10 000 - current financial year; 0 503 20 000 - of the next financial year; 0 503 30 000 - the first year of the planning period; 0 503 40 000 - the second year of the planning period
0 504 00 000 "Estimated (planned) indicators"	0 504 10 000 - current financial year; 0 504 20 000 - next financial year
0 506 00 000 "The right to accept obligations"	0 506 10 000 - current financial year; 0 506 20 000 - next financial year
0 507 00 000 "Approved volume financial support"	0 507 10 000 - current financial year; 0 507 20 000 - next financial year
0 508 00 000 "Received financial provision"	0 508 10 000 - current financial year; 0 508 20 000 - next financial year

Analytical accounting of operations to authorize budget expenditures is carried out by institutions in the journal of authorization operations on the basis of primary (accounting) documents established by the financial body of the corresponding budget (institution), with the reflection of these operations on the accounts of authorization of expenditures in accordance with the Instructions provided for the corresponding type of institutions ( paragraph 314 of Instruction N 157n):

1. For recipients of budgetary funds(for public institutions, as well as for budget institutions in respect of which no decision has been made to allocate subsidies in accordance with paragraph 1 of Art. 78.1 BC RF) - on the basis of Instruction N 162n<3>;
2. For grant recipients:

• for budgetary institutions in respect of which a decision has been made to allocate subsidies in accordance with paragraph 1 of Art. 78.1 BK RF, - according to Instruction N 174n<4>;
• for autonomous institutions - on the basis of Instruction N 183n<5>.

<3>Instructions for the use of the Chart of Accounts for budget accounting, approved. Order of the Ministry of Finance of Russia dated 06.12.2010 N 162n.
<4>Instructions for the use of the Chart of Accounts for budgetary institutions, approved. Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n.
<5>Instructions for the use of the Chart of Accounts for Autonomous Institutions, approved. Order of the Ministry of Finance of Russia dated December 23, 2010 N 183n.

Budget appropriations and LBO for the main managers of budgetary funds (hereinafter referred to as the main managers) according to the codes of groups, articles of KOSGU are approved by the financial authorities. Those, in turn, detail them according to the corresponding codes of articles, sub-articles of KOSGU, reflecting the turnover on debit and credit of accounts 0 503 00 000 and 501 00 000, respectively.

Moreover, the main managers (managers) are not entitled to distribute budgetary appropriations and LBO to managers and recipients of budget funds that are not included in the list of managers and recipients subordinate to them, in accordance with Art. 158 "Budget powers of the chief manager (manager) of budgetary funds" of the RF BC. The manager and recipient of budgetary funds can be attributed to subordinate managers and recipients of budgetary funds of only one main manager. Recipients of budgetary funds have the right to receive budgetary appropriations and LBO only from the main manager (manager) in whose jurisdiction they are (Article 38.1 of the RF BC).

Note! Changes in indicators for authorizing budget expenditures are reflected in accounting by correspondence on the corresponding accounts for authorizing expenditures (paragraph 311 of Instruction N 157n):

• when approving an increase - with a plus sign;
• when approving a decrease - with a "minus" sign.

According to clause 312 of Instruction N 157n, at the end of the current financial year, the indicators (balances) formed on the analytical accounts of accounting for budgetary appropriations, LBO and approved estimated (planned) assignments for income (revenues), expenses (payments) of the current financial year, not carried over to next year(that is, indicators (balances) formed on analytical accounts 0 501 10 000 "Limits of budgetary obligations of the current financial year", 0 503 10 000 "Budget appropriations of the current financial year" and 0 504 10 000 "Estimated appointments for income-generating activities for the current fiscal year").

At the same time, the indicators (balances) on the corresponding analytical accounts for the authorization of expenses, formed in the reporting financial year for the next financial year, the first and second years of the planning period (hereinafter referred to as the indicators for authorization), are subject to transfer to the analytical accounts for the authorization of budget expenditures:

• indicators on the sanctioning of the next financial year - to the sanctioning accounts of the current financial year;
• indicators for the authorization of the first year of the planning period - to the authorization accounts of the next financial year;
• indicators for the authorization of the second year of the planning period - to the authorization accounts of the first year of the planning period.

Note! Indicators for authorizing the second year of the planning period on the relevant analytical accounts for authorizing budget expenditures until the adoption of the law (decision) on the budget for the next financial year and planning period and until the approval in accordance with it of the main managers and chief administrators of the budget deficit of budgetary appropriations and LBO are not subject to reflection (clause 312 of Instruction N 157n).

Limits on budget commitments

Limit of budget commitments- this is the amount of rights in monetary terms to accept budgetary obligations by a government institution and (or) fulfill them in the current financial year (the next financial year, the first and second years of the planning period) (Article 6 of the RF BC). LBOs are brought to specific recipients of budgetary funds on the principle of targeting and targeted nature, indicating the purpose of their use (Article 38 of the RF BC). For accounting by LBO institutions, the Unified Chart of Accounts provides for account 501 00.

Based on the foregoing, this account is used only by recipients of budgetary funds (recipients of subsidies do not use it). Therefore, to consider the features of accounting for LBO, we turn to the norms of clause 129 of Instruction N 162n. Thus, according to this paragraph, LBO accounting is kept on the following analytical accounts.

Account number	Account name	Who applies
0 501 01 000	Increased limits budget commitments	bodies
0 501 02 000	Budget limits obligations to distribution	Chief Stewards
0 501 03 000	Budget limits obligations of recipients budget funds	financial authorities
0 501 04 000	Transferred Limits budget commitments	Chief Stewards (managers), financial authorities
0 501 05 000	Received limits budget commitments	Managers, recipients bodies
0 501 06 000	Budget limits obligations along the way
0 501 09 000	Approved limits budget commitments	Financial authorities

Analytical accounting of transactions on accounts 0 501 04 000 and 0 501 05 000 is carried out in the card for accounting for limits of budget obligations (budget appropriations) for the corresponding accounts of the Chart of Accounts of Budget Accounting to Instruction N 162n. Recall that for the rest of the analytical accounts, accounting is carried out in the journal for authorization transactions.

Correspondence of budget accounting accounts for authorizing budget expenditures carried out by the main managers (managers), recipients of budget funds, is given in section. II Appendix 1 to Instruction N 162n. Let's put it in a table.

Contents of operation	Debit	Credit
Chief steward
Amounts of LBO brought up in accordance with the established procedure financial authorities by codes of groups, articles KOSGU	1 501 01 000	1 501 02 000
	1 501 02 000	1 501 02 000
funds	1 501 02 000	1 501 04 000
Steward
	1 501 05 000	1 501 02 000
Detailing the indicators approved by him LBO according to the relevant articles, sub-articles of KOSGU	1 501 02 000	1 501 02 000
Amounts of PBO transferred to a subordinate manager and (or) recipient of budget funds	1 501 02 000	1 501 04 000
Recipient
BBT amounts received in the prescribed manner	1 501 05 000	1 501 03 000
Detailed indicators of the LBO brought to him according to the relevant articles, sub-articles of KOSGU	1 501 03 000	1 501 03 000
LBO amounts reported to yourself as a recipient	1 501 02 000	1 501 03 000

Example 1. The health care institution - the manager of budgetary funds received from the main manager the amount of LBO for the current financial year in the amount of 44,800 thousand rubles, including under the articles of KOSGU:

• 210 "Payment and accruals for wage payments" - 7300 thousand rubles;
• 220 "Payment for works, services" - 26,800 thousand rubles;
• 310 "Increase in the value of fixed assets" - 6300 thousand rubles;
• 340 "Cost increase inventories"- 4400 thousand rubles.

Of these, the health care institution transferred to a separate division - the recipient of budgetary funds the amount of LBO of the current financial year in the amount of 11,900 thousand rubles, including under the articles of KOSGU:

• 210 "Payment and accruals for wage payments" - 2200 thousand rubles;
• 220 "Payment for works, services" - 8400 thousand rubles;
• 340 "Increase in the cost of inventories" - 1300 thousand rubles.

In order to simplify the example, the detailing of the LBO by sub-articles of KOSGU is not considered.

In budget accounting, these transactions will be formalized as follows:

Contents of operation	Debit	Credit	Sum, thousand roubles.
In the accounting of a healthcare institution
Received LBO sums of the current articles of KOSGU:			44 800
wage payments"	1 501 15 210	1 501 12 210	7 300
- 220 "Payment for works, services"	1 501 15 220	1 501 12 220	26 800
funds"	1 501 15 310	1 501 12 310	6 300
- 340 "Cost increase inventories"	1 501 15 340	1 501 12 340	4 400
The sums of LBO of the current separate financial year division under the following articles KOSGU:			11 900
- 210 "Payment and accruals for wage payments"	1 501 12 210	1 501 14 210	2 200
- 220 "Payment for works, services"	1 501 12 220	1 501 14 220	8 400
- 340 "Cost increase inventories"	1 501 12 340	1 501 14 340	1 300
The sums of LBO of the current financial year to yourself as the recipient under the following articles of KOSGU:			32 900
- 210 "Payment and accruals for wage payments" (7300 - 2200) thousand rubles	1 501 12 210	1 501 13 210	5 100
- 220 "Payment for works, services" (26 800 - 8400) thousand rubles	1 501 12 220	1 501 13 220	18 400
- 310 "Increase in the cost of basic funds"	1 501 12 310	1 501 13 310	6 300
- 340 "Cost increase inventories" (4400 - 1300) thousand rubles	1 501 12 340	1 501 13 340	3 100
Registered separate subdivision
Received LBO sums of the current financial year for the following articles of KOSGU:			11 900
- 210 "Payment and accruals for wage payments"	1 501 12 210	1 501 13 210	2 200
- 220 "Payment for works, services"	1 501 12 220	1 501 13 220	8 400
- 340 "Cost increase inventories"	1 501 12 340	1 501 13 340	1 300

Budget appropriations

Budget appropriations- these are the maximum amounts of funds provided for in the corresponding financial year for the fulfillment of budgetary obligations (Article 6 of the RF BC). Budget appropriations include, in particular, appropriations for the provision of state (municipal) services (performance of work), including the payment of state (municipal) contracts for the supply of goods (performance of work, provision of services) for state (municipal) needs (Art. 69 BC RF).

Budget appropriations, like the LBO, are brought to the attention of specific recipients of budgetary funds, indicating the purpose of their use (Article 38 of the RF BC), according to the principle of targeting and targeted nature. Account 503 00 is provided for accounting by institutions of budgetary appropriations in the Unified Chart of Accounts.

That is, the specified account is used only by recipients of budgetary funds. In this regard, when considering the features of accounting for budgetary appropriations, we will use the norms of paragraph 142 of Instruction N 162n, according to which the following analytical accounts are used to account for budgetary appropriations.

Account number	Account name	Who applies
0 503 01 000	Brought budget appropriations	Chief administrators, financial bodies
0 503 02 000	Budget appropriations to distribution	Chief Stewards (managers), financial authorities
0 503 03 000	Budget appropriations recipients of budgetary funds and payout administrators	Recipients of public funds financial authorities
0 503 04 000	Transferred budget appropriations	Chief Stewards (managers), financial authorities
0 503 05 000	Received budget appropriations	Managers, recipients budget funds, financial bodies
0 503 06 000	Budget appropriations on my way
0 503 09 000	approved budget appropriations	Financial authorities

Analytical accounting of transactions on accounts 0 503 04 000 and 0 503 05 000 is carried out in the card for accounting for limits of budgetary obligations (budget appropriations) for the corresponding accounts of the Chart of Accounts for Budgetary Accounting to Instruction N 162n.

Accounting entries for the reflection of budgetary appropriations in the accounting of recipients of budgetary funds are provided for in Sec. II Appendix 1 to Instruction N 162n. We present them in the table.

Contents of operation	Debit	Credit
Chief steward
The amounts of budget appropriations brought to in the prescribed manner by the financial authorities	1 503 01 000	1 503 02 000
Detailing of the budgetary appropriations under the relevant articles, sub-articles of KOSGU	1 503 02 000	1 503 02 000
recipient of budgetary funds	1 503 02 000	1 503 04 000
Steward
in due course	1 503 05 000	1 503 02 000
Detailing the indicators approved by him articles, sub-articles of KOSGU	1 503 02 000	1 503 02 000
Amounts of budget appropriations transferred subordinate to him manager and (or) recipient of budgetary funds	1 503 02 000	1 503 04 000
Recipient
Amounts of budget appropriations received in in due course	1 503 05 000	1 503 03 000
Detailing the indicators brought to him budget appropriations for the respective articles, sub-articles of KOSGU	1 503 03 000	1 503 03 000
Chief steward (steward) as beneficiary
Amounts of budget appropriations brought to themselves as a recipient	1 503 02 000	1 503 03 000

Accepted commitments

Budget commitments- these are the expenditure obligations of the institution, subject to execution in the corresponding financial year. Under monetary obligations it is necessary to understand the obligation of the recipient of budget funds to pay the budget, individuals and legal entities at the expense of the budget certain funds in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of his budgetary powers, or on the basis of the provisions of a law, other legal act, terms of an agreement or agreements (Article 6 of the RF BC).

By virtue of paragraph 2 of Art. 219 of the Budget Code of the Russian Federation, the execution of the budget for expenditures provides for:

• acceptance of budgetary obligations;
• confirmation of monetary obligations;
• authorization of payment of monetary obligations;
• confirmation of the fulfillment of financial obligations.

Indicators of assumed obligations (monetary obligations) are accounted for on account 502 00. This account is used by both recipients of budgetary funds and recipients of subsidies. Operations of the current (next) financial year, the first and second years of the planning period for the adoption of budgetary obligations (monetary obligations), as well as operations for the introduction of changes in these indicators in the current financial year, are reflected by institutions in the specified account on the basis of documents confirming their acceptance. The list of such documents is approved as part of the formation of an accounting policy (clause 318 of Instruction N 157n).

For example, obligations (monetary obligations) can be accepted for accounting on the basis of:

• payroll- wage obligations to employees of the institution (on the last day of the month for which the accrual is made);
• act of work performed- obligations under civil law contracts for the performance of work, the provision of services (on the day of signing);
• invoices- obligations for utilities (as of the invoice date);
• contracts with suppliers (contractors, performers)- obligations for all types of business transactions, with the exception of payroll settlements, settlements with the budget for taxes and payments, as well as under long-term contracts for the provision of utilities, communication services (as of the date of signing the contract), etc.

Note! Acceptance in the current financial year of obligations is carried out taking into account the obligations (monetary obligations) previously accepted and not fulfilled by the institution (clause 310 of Instruction N 157n).

To summarize information about the obligations assumed (monetary obligations) within the approved budget allocations, LBO and the volume of approved estimated appointments for income-generating activities, institutions use the following analytical accounts (clause 139 of Instruction N 162n, clause 163 of Instruction N 174n and clause 189 of the Instruction N 183n).

Analytical accounting of obligations assumed by the institution (monetary obligations) is kept in the register of accepted obligations in terms of expenses (payments) provided for by the estimate or plan for the financial and economic activities of the institution (clause 320 of Instruction N 157n).

Accounting for obligations (monetary obligations) by recipients of budgetary funds. Accounting entries for the reflection in the accounting of recipients of budgetary funds of accepted budgetary obligations (monetary obligations) for the current (next) financial year, as well as for the first and second years of the planning period (subject to changes approved in the current financial year) are provided for in paragraph 140 and 141 Instructions N 162n. We present them in the table.

Contents of operation	Debit	Credit
obligations (within the limits approved by him on corresponding LBO period)	1 501 03 000	1 502 01 000
Amounts of budgetary funds accepted by the recipient obligations for expenses (payments), execution which are provided for at the expense of the approved for the relevant budget period appropriations	1 503 03 000	1 502 01 000
Amounts of budgetary funds accepted by the recipient obligations in the amount approved by him estimated appointments for income-generating activities	2 506 00 000	2 502 01 000
Amounts of budgetary funds accepted by the recipient monetary obligations within the LBO, budgetary appropriations and estimated appointments for the bringing income activities approved by him on relevant period	0 502 01 000	0 502 02 000

Accounting for commitments (monetary obligations) by recipients of subsidies. Operations for the adoption of obligations (monetary obligations) by these institutions for the current (next) financial year, as well as for the first and second years of the planning period (subject to changes approved in the current financial year) are provided for in clause 167 of Instruction N 174n and clause 193 of the Instruction N 183n. These transactions are documented in the following accounting entries:

Note! Accounts 0 502 01 000 and 0 501 02 000 are used by institutions of all three types under the relevant articles (sub-articles) of KOSGU in the context types of expenses by groups 200 "Expenses", 300 "Receipts not financial assets", 500 "Receipt of financial assets" and 800 "Reduction of liabilities" (clause 164 of Instruction N 174n, clause 190 of Instruction N 183n).

Estimated (planned) appointments

For accounting by recipients of budgetary funds and recipients of subsidies of the amounts approved for the corresponding financial year of estimated (planned) appointments for income (receipts), expenses (payments), as well as the amounts of changes made to these indicators, approved in the prescribed manner during the current financial year, it is intended account 504 00. Analytical accounting for this account is kept in the accounting card of estimated (planned) appointments in the context of types (codes) of income (receipts) and expenses (retirements) in the structure approved for the corresponding financial year by the estimate (plan of financial and economic activity) of the institution (clauses 324, 325 of Instruction No. 157n).

Recipients of budgetary funds use this account to account for the amounts of estimated (planned) appointments on expenses(changes made in the current financial year) approved by the income and expense estimates for income-generating activities. In accounting, this operation is documented by posting (clause 150 of Instruction N 162n):

Debit of account 2,504,00,000 "Estimated (planned) appointments" (for the relevant articles (sub-articles) of KOSGU in the context of types of expenses for groups 200, 300, 500 and 800)

Account credit 2,506,00,000 "Right to assume obligations" (for the relevant articles (sub-articles) of KOSGU in the context of types of expenses for groups 200, 300, 500 and 800).

grant recipients, unlike recipients of budgetary funds, they take into account approved estimated (planned) appointments on account 0 504 00 000 on income and expenses(changes made in the current financial year) under the relevant articles (subarticles) of KOSGU (clause 168 of Instruction N 174n, clause 198 of Instruction N 183n):

• by debit- by types of expenses by groups 200, 300, 500 and 800;
• on credit- in the context of types of income by groups 100, 600 and 700.

Accounting operations for estimated appointments by recipients of subsidies are made out by the following entries (clause 171 of Instruction N 174n, clause 197 of Instruction N 183n):

<*>In this entry, the recipients of subsidies indicate in the 18th category of the account numbers the financial security code in accordance with the economic content of the transaction: 4 "Subsidies for the implementation of the state (municipal) task", 5 "Subsidies for other purposes", 6 "Budget investments" and 7 "Funds for mandatory health insurance".

The right to assume obligations

Information on the scope of the right to accept obligations by the institution within the limits of the estimated (planned) appointments approved for the corresponding financial year for income-generating activities is collected on account 506 00. Analytical accounting for it is maintained in the structure provided for by the estimate or plan of financial and economic activities of the institution, by analogy with the approved estimated (planned) appointments - in the context of types (codes) of income (receipts) and expenses (retirements) (clauses 326, 327 of Instruction N 157n).

According to clause 151 of Instruction N 162n, recipients of budgetary funds on the credit of account 2,506,00,000 take into account the approved amounts of estimated (planned) appointments on expenses within the framework of income-generating activities (the accounting entry, which is used to draw up this operation, was given earlier when considering accounting for estimated (planned) appointments). This account also reflects the amounts of obligations, the fulfillment of which is provided for by the estimate of income and expenses for income-generating activities, as follows:

Debit account 2 506 00 000 "Right to assume obligations"

Credit of account 2 502 01 000 "Assumed obligations".

Recipients of subsidies draw up transactions on account 0 506 00 000 as follows (clause 174 of Instruction N 174n, clause 200 of Instruction N 183n):

Note! Account 0 506 00 000 is used by institutions of all three types under the relevant articles (sub-articles) of KOSGU in the context of types of expenses for groups 200, 300, 500 and 800 (clause 172 of Instruction N 174n, clause 198 of Instruction N 183n).

Financial support for recipients of subsidies

The amounts of estimated appointments for income (receipts) approved by the estimate of income and expenses for income-generating activities (plan of financial and economic activity) provided for receipt in the corresponding financial year are taken into account by recipients of subsidies in the debit of account 0 507 00 000 "Approved amount of financial security" (Clause 176 of Instruction No. 174n, Clause 202 of Instruction No. 183n). In turn, information on the amounts of financial security received in the current financial year (income, receipts) and the amounts of returns of previously received financial security are summarized in the debit of account 0 508 00 000 "Financial security received" (clause 179 of Instruction N 174n, clause 205 Instructions N 183n).

In accounting, operations to authorize financial security are reflected by the recipients of subsidies with the following entries (clause 177 of Instruction N 174n, clause 203 of Instruction N 183n):

Note! Accounts 0 507 00 000 and 0 508 00 000 are used by recipients of subsidies under the relevant articles (sub-articles) of KOSGU in the context of groups 100 "Income", 600 "Disposal of financial assets" and 700 "Increase in liabilities" (clauses 175 and 178 of Instruction N 174n, paragraphs 201 and 204 of Instruction No. 183n).

Analytical accounting for these accounts is kept in the context of types (codes) of income (receipts) in the structure provided for by the estimate (plan of financial and economic activity) of the institution for the corresponding financial year (clauses 329 and 331 of Instruction N 157n).

Example 2. The polyclinic (a budgetary institution receiving subsidies) entered into an agreement with a construction organization for the maintenance of the building's amenity premises in the amount of 450,000 rubles. The terms of the contract provide advance payment at a rate of 20% for the purchase of building materials. Repairs will be carried out with subsidies for . For the current financial year, for these purposes, the plan of financial and economic activities of the polyclinic provided funds in the amount of 900 thousand rubles. under subarticle 225 "Works, services for the maintenance of property" of KOSGU, which were received by her on her personal account.

The following records will be made by the accounting department of the polyclinic as part of the authorization of expenses:

Contents of operation	Debit	Credit	Sum, thousand roubles.
by income to fulfill state order<*>	4 507 10 150	4 504 10 150	900
Estimated (planned) appointments for the current financial year on the cost of implementation state order<*>	4 504 10 225	4 506 10 225	900
Received to personal account polyclinics financial support fulfillment of the state task <**>	4 508 10 150	4 507 10 150	900
Commitments for the current financial support for fulfillment of the state task <***>	4 506 10 225	4 502 11 225	450
Accepted financial obligations on advance payment on current repair of household premises at the expense of financial support for fulfillment of the state task <***> (450 thousand rubles x 20%)	4 502 11 225	4 502 12 225	90

<*>The basis is the plan of financial and economic activity.
<**>The basis is an extract from the personal account.
<***>The basis is a contract concluded with a construction organization.

After the completion of the repair work, on the basis of the certificate of completion signed by both parties (the clinic and the construction organization), the accounting department will make a posting on the acceptance of monetary obligations in the amount of 360 thousand rubles. (450 - 90).

For your information. Considered in example 2, the operations for authorizing expenses in accounting autonomous institution will be formatted in a similar way.

Example 3. A psychiatric hospital (a state-owned institution receiving budgetary funds) entered into an agreement with a construction organization for the current repair of an X-ray room in the amount of 90 thousand rubles. The terms of the contract provide for an advance payment of 30% for the purchase of building materials. Repairs will be carried out with funds from income-generating activities. The estimate of income and expenses for income-generating activities for the current financial year for these purposes (under subarticle 225 of KOSGU) provides funds in the amount of 150 thousand rubles. Due to the rules federal law N 83-FZ<6>the hospital in 2011 has the right to use funds from income-generating activities for its own needs.

<6>Federal Law No. 83-FZ of May 8, 2010 "On Amendments to Certain legislative acts Russian Federation in connection with the improvement of the legal status of state (municipal) institutions".

The following entries will be made by the Accounts Department of the Psychiatric Hospital as part of the authorization of expenses:

<*>The basis is an estimate of income and expenses for income-generating activities.
<**>Foundation - concluded with third party contract.

After the completion of the repair work, on the basis of the certificate of completion signed by both parties (the psychiatric hospital and the construction organization), the accounting department will make a posting on the acceptance of monetary obligations in the amount of 63 thousand rubles. (150 - 90).

V. Lakhmatova

Editor in Chief

"Budget healthcare institutions:

accounting and taxation"

What new accounts for accounting operations for the authorization of expenses are introduced in instructions No. 157n, No. 174n? How are they applied? What does "advance cash commitments" mean?

17.01.2017

Order of the Ministry of Finance of the Russian Federation No. 209n dated November 16, 2016 “On Amendments to Certain Orders of the Ministry of Finance of the Russian Federation in order to Improve Budget (Accounting) Accounting and Reporting” (hereinafter referred to as the Order of the Ministry of Finance of the Russian Federation No. 209n) amended the procedure for recording operations on the accounts to authorize expenses by supplementing the Unified Chart of Accounts with new accounts. The changes will take effect on January 1, 2017. As of the date of preparation of the journal for publication, the Order of the Ministry of Finance of the Russian Federation No. 209n was being registered with the Ministry of Justice, after registration, the date of application of the new norms, which will be discussed in this article, may be changed. Within the framework of the article, we will consider how the procedure for reflecting operations on the authorization of expenses on the accounting accounts will change.

The Unified Chart of Accounts is supplemented by the following accounts:

• 0 502 03 000 “Accepted advance monetary obligations”;
• 0 502 04 000 “Advance monetary obligations to be fulfilled”;
• 0 502 05 000 "Fulfilled monetary obligations"

In connection with the introduction of new accounts, which institutions will apply from next year when recording operations to authorize expenses, Order No. 209n of the Ministry of Finance of the Russian Federation amended Section. 4 Instructions No. 157n.

Let's talk about the most interesting and important innovations in this section.

CONCEPTS USED FOR THE PURPOSE OF RECORDING THE COMMITMENTS ADOPTED BY THE ESTABLISHMENT.

Paragraph 308 of Instruction No. 157n was supplemented with the following new concepts:

• advance financial obligations - the obligation of the institution to pay in the manner of advance payment (advance payment) to a legal or to an individual certain funds in accordance with the terms of a civil law transaction before the delivery of the necessary goods, performance of work, provision of services.
• deferred liabilities - obligations of an institution, the amount of which is determined at the time of their acceptance conditionally (calculated) and (or) for which the time (financial period) of their fulfillment is not determined, provided that a reserve is created in the accounting of the institution for these obligations upcoming expenses.

END OF THE CURRENT FINANCIAL YEAR.

At the end of the current financial year, indicators (balances) on the relevant analytical accounts for accounting for fulfilled monetary obligations and approved planned appointments for income (receipts), expenses (payments) of the current financial year are not transferred to the next year. Clause 312 of Instruction No. 157n was supplemented with a paragraph establishing that the indicators (balances) of obligations of the current financial year (excluding fulfilled monetary obligations), formed based on the results of the reporting financial year, are subject to re-registration in the year following the reporting financial year.

ANALYTICAL AND DOCUMENTARY ACCOUNTING OF LIABILITIES.

Paragraph 313 of Instruction No. 157n was supplemented with a new paragraph, according to which the analytical accounting of liabilities reflected in the authorization accounts is carried out by institutions in the context of creditors (groups of creditors) (suppliers (sellers), contractors, executors, other creditors), in respect of which obligations are assumed, and (or) contracts (agreements), as well as other analytics established as part of the formation of the accounting policy of the accounting entity.

Accounting for transactions with obligations is carried out in the journal for other transactions on the basis of primary documents (accounting documents) approved by the institution. Such a clarification was introduced by Order of the Ministry of Finance of the Russian Federation No. 209n in clause 314 of Instruction No. 157n.

ACCOUNTING OF LIABILITIES.

Paragraph 318 of Instruction No. 157n establishes general provisions on the application of account 0 502 00 000 "Liabilities". By order of the Ministry of Finance of the Russian Federation No. 209n, this paragraph is set out in new edition, from which it follows that this account is intended to account for the indicators of liabilities of the current (next) financial year, the first and second years of the planning period, other regular years (outside the planning period) and changes made in the current financial year to the indicators of obligations not only by institutions, but also the authorities Federal Treasury.

Liabilities are accounted for on the basis of documents confirming their acceptance (occurrence), in accordance with the list established by the institution as part of the formation of the accounting policy, taking into account the requirements for documents stipulated by the procedure for accounting for budgetary and monetary obligations by the Federal Treasury bodies, the financial body.

Accepted (accepted) obligations are grouped in the context of accounts containing the corresponding analytical code of the synthetic account group. The analytical codes of the synthetic account 0 502 00 000 are given in clause 319 of Instruction No. 157n. By order of the Ministry of Finance of the Russian Federation No. 209n, this account is supplemented with the following analytical codes:

• 3 "Accepted advance monetary obligations";
• 4 "Advance monetary obligations to be fulfilled";
• 5 "Fulfilled monetary obligations".

By order of the Ministry of Finance of the Russian Federation No. 209n, changes were also made to Instruction No. 174n. However, the text of the order does not contain accounting records on accounts 0 502 03 000, 0 502 04 000 and 0 502 05 000. Following the accounting methodology established by instructions No. 157n, No. 174n, let's look at an example of how accountants of budgetary institutions apply these accounts when recording operations to authorize expenses.

Example

A budgetary institution, using competitive methods for determining a supplier, entered into a contract for the supply of equipment worth 800,000 rubles. The initial (maximum) price indicated in the notice of procurement is 900,000 rubles. The terms of the contract provide for an advance payment of 30% of the contract value (240,000 rubles). After the contract was concluded, the contractor issued an invoice for the amount of the advance, which was paid by the contracting authority. Upon delivery of the equipment, the supplier issued an invoice and waybill TORG-12 to the customer institution, which reflect the cost of the supplied equipment (800,000 rubles). The contracting authority paid for the contract, taking into account the amount of the advance paid (the final payment under the contract amounted to 560,000 rubles). Operations are carried out within the framework of activities financed from the amounts of the subsidy for the fulfillment of the task of the founder.

The transactions in the expense authorization accounts described in the example would be reflected as follows:

			Amount, rub.
In a single information system a notice about the purchase of equipment has been posted
Accepted expenditure obligations at the conclusion of the contract
The amounts of expenditure obligations were specified when concluding a contract based on the results of competitive procedures
Advance monetary obligations accepted for accounting
Advance monetary obligations accepted for execution
Accepted monetary obligations in the amount of the final payment under the contract
Financial obligations under the contract have been fulfilled

Here I would also like to note that the provisions of Instruction No. 174n were supplemented by Order No. 209n of the Ministry of Finance of the Russian Federation with the correspondence of accounts to reflect operations on the amounts of deferred obligations accepted by a budgetary institution. In particular, clauses 166 and 167 of Instruction No. 174n have been updated. The credit indicator on account 0 502 99 000 “Deferred liabilities for other successive years (outside the planning period)” reflects the amount of deferred liabilities of budgetary institutions, the amount of which is determined at the time of their acceptance conditionally (calculated), and (or) for which the time is not determined (financial period) of their fulfillment, subject to the creation of a reserve for future expenses (deferred obligations) in the accounting of a budgetary institution for these obligations. The amounts of liabilities assumed by a budgetary institution, at the expense of previously formed deferred liabilities, are reflected in the following entry:

Debit of the corresponding accounts of analytical accounting of account 0 502 99 000 “Deferred liabilities”

Credit of the corresponding accounts of the analytical accounting of account 0 502 01 000 "Assumed obligations"

Accounting entries reflecting the creation of a reserve for deferred obligations, the assumption of obligations to spend such a reserve, taking into account the changes made, will be as follows:

Deferred liabilities were taken into account, the amount of which is determined by calculation
Liabilities assumed by the institution at the expense of the previously formed reserve (the transaction reflects a decrease in the created reserve)
Accepted monetary obligations (in the amount payable from the funds of the created reserve)
Fulfilled monetary obligations

ACCOUNTING FOR PLANNED APPOINTMENTS.

Budgetary institutions of the amount of income (receipts) and expenses (payments) approved in the plan of financial and economic activity for the corresponding financial years and the changes made to the plan of financial and economic activity are taken into account on account 0 504 00 “Estimated (planned, forecast) appointments” (p 324 Instructions No. 157n). The word “forecast” has been added to the account title.

Analytical accounting of planned appointments is carried out in the context of types (codes, if any) of income (receipts), expenses (payments) in the structure provided for by the financial and economic activity plan of the institution approved for the relevant financial years, the law (decision) on the budget (paragraph 325 Instructions No. 157n).

Accounting entries for account 0 504 00 000 have not changed.

APPROVED VOLUME OF FINANCIAL SECURITY.

Accounting for the amounts approved by the plan of financial and economic activities of the institution for the relevant financial years, estimated (planned) appointments for income (receipts) (changes made in the prescribed manner during the current financial year) is kept on account 0 507 00 000 "Approved amount of financial security" (clause 328 of Instruction No. 157n).

Analytical accounting for account 0 507 00 000 is kept in the context of types (codes, if any) of income (receipts) in the structure provided for by the financial and economic activity plan of the institution approved for the relevant financial years, by the law (decision) on the budget (clause 329 of the Instruction No. 157n).

Accounting entries for account 0 507 00 000 have not changed.

* * *

In conclusion, consider the theses:

• Instruction No. 157n was supplemented with new concepts of "advance monetary obligations", "deferred obligations";
• The Unified Chart of Accounts was supplemented with the following new accounts: 0 502 03 000 “Accepted advance monetary obligations”; 0 502 04 000 "Advance monetary obligations payable"; 0 502 05 000 “Fulfilled monetary obligations”;
• paragraph 166 of Instruction No. 174n now establishes that the credit indicator on account 0 502 99 000 “Deferred liabilities for other regular years (outside the planning period)” reflects the amount of deferred liabilities of budgetary institutions, the amount of which was determined at the time of their acceptance conditionally (calculated) and (or) for which the time (financial period) of their execution has not been determined, provided that a reserve of future expenses (deferred obligations) is created in the accounting of a budgetary institution for these obligations;

T. Silvestrov

The topic of the procedure for reflecting operations on the authorization of budget expenditures on the accounts of accounting has been repeatedly considered on the pages of our journal. She still hasn't lost her relevance. Questions about the reflection on the accounts of the authorization of the costs of certain operations regularly come to the editorial office. In 2011, the majority of budgetary institutions do not receive subsidies from the budget for the implementation of the state (municipal) task and are recipients of budgetary funds by virtue of the norms of Federal Law No. 83-FZ dated 08.05. legal status of state (municipal) institutions”. Therefore, fulfilling the request of our readers (budgetary institutions that are recipients of budgetary funds in 2011 (PBU)), we will consider some situations for authorizing budget expenditures.

A budgetary institution - a recipient of budgetary funds - organizes in accordance with the norms Instructions No. 162n . We propose, without going into the theoretical aspects of authorizing budget expenditures ( sec. 5 Instructions No.162n), to consider several situations for the acceptance and repayment of the institution's obligations within the framework of budgetary and income-generating activities (how these operations will be reflected in the accounting accounts and in the Report on accepted budgetary obligations (f. 0503128).

Situation 1

In 2010, a budgetary institution, within the framework of budgetary activities, entered into an agreement with a third-party organization for the provision of cellular communication services. The cost of the contract is 230,000 rubles. According to the terms of the agreement, the institution pays an advance payment in the amount of 30% of the contract value, the subsequent payment for services is made upon issuing invoices (bills) to the institution. In 2010, the institution consumed communication services in the amount of 230,000 rubles, but due to lack of funding, only 200,000 rubles were paid. The amount of accepted but not fulfilled budget obligations is 30,000 rubles. In 2011, the amount of limits on budgetary obligations and budgetary appropriations was allocated taking into account the repayment of accounts payable and is equal to 300,000 rubles. At the expense of budgetary funds in 2011, the obligations of 2010 (30,000 rubles) were repaid, an agreement was concluded for cellular services worth 120,000 rubles. As of July 1, 2011 (for the period from January to June 2011), the following payments were made under the contract:

* Let's assume that the mobile operator issued an invoice for payment for communication services as of 06/30/2011. According to it, monetary obligations were accepted (the invoice and the certificate of completion were taken into account), and payment was made in July.

Limits of budgetary obligations are brought to the institution on a quarterly basis. Thus, in January and April 2011, the amount of budget funding received under sub-article 221 "Communication services" of KOSGU is equal to:

- in January - 75,000 rubles. (including 30,000 rubles for the repayment of obligations of the previous year);

- in April - 75,000 rubles.

The annual size of the limits of budget obligations under subarticle 221 of KOSGU is 300,000 rubles.

The institution has accepted but not implemented budget commitments in the amount of 30,000 rubles. As of December 31, 2010, they are on account 1,502 11,221.

Let's see how these payments are reflected in the accounting records for the authorization of accounting.

	Debit	Credit	Amount, rub.	Item Instructions No. 162n
Approval and bringing to the institution the amount of limits of budget obligations (BBO) under sub-article 221 of KOSGU (expenses for communication services) by specifying it in the expenditure schedule:
- for the current year
- on obligations assumed in the past year, but not repaid
Reflection of the amount of accepted budgetary obligations, the fulfillment of which is provided for at the expense of the budget appropriations approved for the corresponding year:
- for the current year
- for last year's obligations
Acceptance of monetary obligations based on the terms of the contract:
- in advance (120,000 rubles x 30%)
– in the amount of the issued invoice for payment for communication services for May 2011
– in the amount of the issued invoice for payment for communication services for June 2011
- fulfillment of commitments made last year
Receipt of the amount of budget financing:
– in January 2011
– in April 2011

The authorization of budget expenditures does not provide for the reflection of the operation to fulfill the accepted monetary obligations. The amount of accepted obligations and the amount of accepted monetary obligations are shown, but not the amount of the fulfillment of the monetary obligation. In the Report on accepted budgetary obligations (f. 0503128), column 10 shows the amount of fulfilled monetary obligations. The indicators in this column are formed on the basis of data on the corresponding accounts of analytical accounting accounts 1 304 05 000 “Settlements for payments from the budget with the financial authority” (in terms of budget expenses), 1 304 05 320 , 1 304 05 330 , 1 304 05 340 , 1 304 05 530 ), with the exception of data on the operations of the chief administrator, administrator, recipient of budget funds for the transfer of funds to the administrator (recipient) of budget funds to budget accounts in rubles and foreign currency opened with credit institutions, reflected in correspondence with the corresponding accounts accounts 1304 04 000 "Intradepartmental settlements", and the restoration of these funds; based on analytical data on disposals reflected in off-balance accounts 18"Disposal of funds from the accounts of the institution", open to accounts 1 201 21 000 "Cash funds of the institution on accounts with credit institutions" and 1 201 27 000 “Funds of the institution in foreign currency on accounts in credit institution”, in the context of codes according to budget classification of the Russian Federation, on the amounts of fulfilled monetary obligations for budget expenditures ( paragraph 71 of Instruction No.191n).

According to regulations Clause 11 of Instruction No.157n entries in accounting registers (transaction journals) are made as transactions are made and primary (consolidated) accounting documents are accepted for accounting, but no later than the next day after they are received on the basis of both individual documents and a group of homogeneous documents. Correspondence of accounts in the corresponding journal of operations is recorded depending on the nature of the operations on the debit of one account and the credit of another account.

Monetary obligations - the obligation of the institution to pay to the budget, an individual or legal entity certain funds in accordance with the terms of a civil law transaction concluded within the framework of its budgetary powers, or with the provisions of the legislation of the Russian Federation, other legal act, the terms of an agreement or agreement ( paragraph 308 of Instruction No.157n).

Thus, upon receipt of documents for payment (an invoice, an invoice with an act of completed work attached to it, a consignment note, etc.), the accountant must accept them for accounting and on the accounts for accounting for the authorization of settlements ( debit account 1 502 11 000 ) show the amount of accepted financial obligations. However, due to the lack of the required amount of funds or for other reasons, the accepted monetary obligation may not be fulfilled. Accepting a monetary obligation at the time of its payment is also methodologically incorrect. To solve this problem, we propose to register in the accounting policy:

– introduction of an analytical code to accounts 1 502 11 000 And 1 502 12 000 , which allows to identify the fulfillment of a monetary obligation;

- introduction of an additional entry into the correspondence of accounts, reflecting the fulfillment of a monetary obligation: debit account 1502 12 000 And account credit 1502 11 000 (will be done on the basis of a bank statement).

Recall that according to paragraph 2 of Instruction No.162n if not listed standard correspondence budget accounting accounts (Appendix 1 to Instruction No. 162n) bodies that carry out cash service, financial authorities, the main managers of budget funds have the right to determine the correspondence of accounts necessary for reflection in budget accounting in the part that does not contradict Instruction No. 162n. At the request of a budgetary institution, its founder has the right to establish such correspondence of accounts.

For reference

By credit account 1 501 13 000 the size of the limits of budgetary obligations approved by the budgetary institution is reflected, the amount of accepted budgetary obligations is shown in the debit of the account. The credit balance of the account shows the volume of limits of budgetary obligations, for which the institution has not assumed obligations.

By credit account 1 502 11 000 the amount of obligations assumed by the institution is reflected, and in the debit of this account - the amount of accepted monetary obligations.

Credit score for account 1 503 13 000 reflects the amount of budget appropriations not spent by the institution under the corresponding article (sub-article) of the budget classification. There should not be a debit indicator for this account: this means that the budgetary institution has assumed obligations more than it has been allocated budget allocations (more than the institution can pay).

Instruction No. 191n does not explain the procedure for repayment in the current year of obligations assumed but not fulfilled in the previous reporting period (indicators of the first year following the current one, reflected in the 22nd digit of the account number according to the analytical accounting code 2). From the procedure for filling out the form of this report, it follows that all indicators are reflected in it for the current financial year. Anna Nikolaevna Krivenets (Head of the Department for Methodological Support of Budgetary Accounting and Reporting of the Federal Treasury) explained that the indicators for authorizing budget expenditures in the first year following the current one should also be reflected in the report.

So, column 4 reflects the indicators formed according to accounts 1,503 15,221 And 1 503 25 221 , according to column 5 - according to accounts 1 501 15 221 And 1 501 25 221 . Column 6 is formed taking into account the information reflected on accounts 1,502 11,221 And 1 502 21 221 . Column 10 will be filled in according to account 1 304 05 221 , which we talked about above.

Situation 2

A budgetary institution provides services as part of an income-generating activity. In the estimate of income and expenses for income-generating activities, the following indicators are approved:

As of 07/01/2011, the budgetary institution carried out the following business operations:

- accrued and paid in the amount of 60,000 rubles.

- accrued and paid to the budget in the amount of 20,400 rubles;

- the amount received from the insurance company insurance compensation in the amount of 90,000 rubles;

- an agreement was concluded with a third-party organization for car repairs in the amount of 90,000 rubles. (was paid after the work was completed under the contract);

- Purchased equipment in the amount of 150,000 rubles. (the terms of the contract did not provide for an advance payment, the equipment was paid for after it was delivered to the institution).

All accepted monetary obligations in the reporting period were fulfilled by the institution.

These transactions in the accounts for the authorization of expenses are subject to reflection as follows:

	Debit	Credit	Amount, rub.	Item Instructions No. 162n
The amount of estimated appointments of the institution within the framework of income-generating activities for the current financial year is reflected in the context of:
– wages
- insurance premiums
- purchase of equipment
– repair of fixed assets
The institution has assumed obligations for the current year in the context of:
– wages
- insurance premiums
- purchase of equipment
– repair of fixed assets
The institution has assumed monetary obligations in the context of:
– wages
- insurance premiums
- purchase of equipment
– repair of fixed assets

Instruction No. 162n does not provide for the reflection in the accounts for the authorization of expenses within the framework of income-generating activities:

- the volume of planned income approved in the estimate of income and expenses for income-generating activities for the current year;

– the approved amount of financial support;

– received financial security;

- repayment of the arisen monetary obligation.

At the same time, these indicators are necessary to keep records of the amounts approved by the estimate of income and expenses for income-generating activities of indicators for income (receipts) and expenses (payments), as well as obligations assumed by the institution (monetary obligations) for the current (next, first year, next for the next, second year following the next) financial year. Without them, the scheme of operations to authorize expenses is not complete and does not carry the functional and semantic load provided by the legislator.

It should be noted that in Instructions No.174n the procedure for recording operations to authorize the expenses of an institution within the framework of activities performed by a budgetary institution in excess of the approved state (municipal) task (within the framework of income-generating activities) is spelled out in more detail. In 2011, budgetary institutions - recipients of budgetary funds, applying Instruction No. 162n, can use the information provided in sec. 5 Instructions No.174n, in order to prescribe in the accounting policy the procedure for authorizing expenses used in the institution, or to come up with a different scheme for the correspondence of accounts. The use of Instruction No. 174n when developing a circuit in this case seems to us more convenient for the following reasons:

- no need to invent what the Ministry of Finance has already invented;

- in the future, a budgetary institution will switch to work according to Instruction No. 174n, in connection with which the approximation of accounting to the provisions of this instruction in at least one section will now facilitate the transition to the application of this instruction in the future;

- Instruction No. 174n provides for the reflection of operations for authorizing expenses on those accounts that are not used in Instruction No. 162n (for example, accounts 0 507 00 000 , 0 508 00 000 ). At the same time, both Instruction No. 174 and Instruction No. 162n supplement and detail the accounting under Instruction No. 157n for recipients of budgetary funds and budgetary institutions that are not recipients of budgetary funds. Instruction No. 157n, in turn, provides for the use of such accounts as 0 507 00 000 And 0 508 00 000 , budgetary institutions, both receiving and not receiving budgetary funds. Thus, if the founder does not mind, the institution can use the account data in its work.

The following correspondence of accounts for authorizing expenses for income-generating activities can be approved in the accounting policy:

	Debit	Credit
Approved the amount of income of a budgetary institution in the estimate of income and expenses for income-generating activities
Amendments have been made to the revenue side of the estimate of income and expenses for income-generating activities upwards (for example, as in the situation discussed above: initially, the estimate provided for the receipt of income in the form of insurance payments under the OSAGO agreement in the amount of 80,000 rubles, but in fact it was received from insurance 90,000 rubles Therefore, it is necessary to make changes to the estimate.)
Changes were made to the revenue side of the estimate of income and expenses for income-generating activities in the direction of reduction using the "red reversal" method
Approved the amount of expenses of a budgetary institution in the estimate of income and expenses for income-generating activities
Changes have been made to the expenditure side of the estimate:
- in the direction of increase
– downwards using the “red reversal” method
The amounts of obligations assumed by the institution in accordance with the law, other regulatory legal act, contract, agreement are reflected.
The planned volume of cash receipts approved in the estimate of income and expenses is shown
Reflected the volume of implementation of planned indicators for the receipt of income amounts (actually received income)
Accepted monetary obligations (obligations for which, in accordance with the terms of a civil law transaction concluded by a budgetary institution or by virtue of law, etc., an obligation arose to pay)
Accepted monetary obligations are repaid

note

This scheme of correspondence of accounts must be agreed with the founder.

Based on the conditions described in situation 2, let's see how the indicators for authorizing budget expenditures will be reflected in the Report on accepted expenditure commitments for income-generating activities (f. 0503138).

Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n “On Approval of the Chart of Accounts for Budgetary Accounting and Instructions for its Application”.

The form of the report and the procedure for filling it out were approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2010 No. 191n “On Approval of the Instruction on the Procedure for Compiling and Submitting Annual, Quarterly and Monthly Reporting on the Execution of Budgets of the Budgetary System of the Russian Federation” (hereinafter - Instruction No. 191n).

Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n “On Approval of the Chart of Accounts for Accounting of Budgetary Institutions and Instructions for its Application”.