Postings to account 206. Accounting entries of a government institution

Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n

amounts financial requirements on reimbursement of state expenses to recipients of advance payments for advance payments made under state (municipal) contracts for state (municipal) needs, agreements, as well as on other grounds in accordance with the law Russian Federation, not returned by the counterparty in the event of termination of the specified contracts (agreements), including the results of claim work (court decision), are reflected in the debit of the relevant accounts analytical accounting accounts 020930000 "Calculations for cost compensation" and the credit of the corresponding accounts of analytical accounting of accounts 020600000 "Calculations on advanced payments", 020800000 "Calculations with accountable persons";

Order of the Ministry of Finance of Russia dated March 1, 2016 No. 15n

9. Transcript indicators accounts receivable for settlements on advances issued (f.0503191) (hereinafter - Interpretation (f.0503191) are formed by the main manager of budgetary funds based on the results of an inventory of receivables for expenses by subordinate recipients of budgetary funds based on data from budgetary and analytical accounting, as well as budgetary and analytical reporting subordinate recipients of budgetary funds.
Frequency of presentation - quarterly, annual.
10. Indicators of Section 1 "Debt on advances issued" Interpretation (f.0503191) are formed depending on the amount of advance payments as a percentage of the amount of the contract (state contract, agreement) (less than 30%, from 30% to 50% inclusive, from 50 % up to 80% inclusive, over 80%) with details on analytical accounts.
11. The indicator of line 010 of Section 1 "Debt on advances issued" of the Interpretation (f.0503191) is formed by summing the indicators of lines 020, 030, 040, 050.
In the columns of section 1 "Debt on advances issued" of the Transcription (f.0503191) indicate:
in column 1 - the name of the budget accounting account code 020600000 "Settlements on advances issued" (120611000-120691000), for which, as of the reporting date, the balances of accounts receivable are reflected;
in column 2 - line code;
in column 3 - the account code of the budget accounting account 020600000 "Calculations on advances issued" (120611000-120691000);
in column 4 - the total amount of receivables at the end of the reporting period, accounted for by the corresponding code of the budget accounting account, reflected in column 3;
in column 5 - the total amount of overdue receivables at the end of the reporting period, recorded according to the corresponding code of the budget accounting account, reflected in column 3; the indicator of column 5 is formed by summing the indicators of columns 6, 7, 8, 9;
in columns 6, 7, 8, 9 - the amount of overdue receivables for settlements on advances issued with details on the terms of non-fulfillment (delay) of obligations (up to 1 month inclusive, from 1 month to 1 year inclusive, from 1 year to 3 years inclusive, over 3 years);
in column 10 - the amount of security for the performance by the supplier of obligations for which overdue receivables were formed, reflected in column 5, provided in accordance with Article 96 federal law dated April 5, 2013 N 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2013, N 14, art. 1652; N 52, art. 6961; 2014, N 23, article 2925; N 49, article 6925; 2015, N 1, article 51; 2016, N 1, article 10) (cash deposit, bank guarantee);
in columns 11 and 12 - the amount of overdue debt at the beginning of the year, aimed at collecting through the court, and the amount of debt for which it was accepted judgment on recovery, aimed at recovery by force, respectively;
in column 13 - the amount of claims for which the recovery is suspended in the manner prescribed by law and (or) performance list for which it was returned.

How to reflect the return of receivables from previous years

The debtor transfers the receivables of previous years to the budget revenue (clause 2.5.6 of the Procedure approved by order of the Treasury of Russia dated October 10, 2008 No. 8n). To do this, tell him the details for crediting the return to the budget, including the classification code for budget revenues (paragraph 2, clause 3 of the Procedure approved by order of the Ministry of Finance of Russia dated December 18, 2013 No. 125n).

Situation: what classification code should be reported to the debtor in order to transfer accounts receivable of previous years to the budget

The debtor must indicate the code of income from compensation of state expenses. After all, it compensates for the costs incurred by the state last year. For example, for the payment of an advance, if the receivable is for expenses. Or for the provision of services, the performance of work, if the receivable arose on income.

Tell the debtor the code depending on the budget to which he will transfer the money:

Budget revenue classification code	Code name
000 1 13 02991 01 0000 130	Other income from cost compensation federal budget
000 1 13 02992 02 0000 130	Other income from compensation of expenses of the budgets of the constituent entities of the Russian Federation
000 1 13 02993 03 0000 130	Other income from compensation of expenses of the budgets of intracity municipalities of cities of federal significance
000 1 13 02994 04 0000 130	Other income from compensation of expenses of the budgets of city districts
000 1 13 02994 11 0000 130	Other income from compensation of expenses of the budgets of urban districts with intracity division
000 1 13 02994 12 0000 130	Other income from compensation of expenses of the budgets of intracity districts
000 1 13 02995 05 0000 130	Other income from reimbursement of expenses of the budgets of municipal districts
000 1 13 02995 10 0000 130	Other income from compensation of expenses of the budgets of rural settlements
000 1 13 02995 13 0000 130	Other income from compensation of expenses of the budgets of urban settlements

Such codes are set in Appendix 1.1 to the instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. In place of the 1st-3rd digits of the income classification code, indicate the code of the chief administrator.

And in place of the 14-20th category - the code of the subtype of income. It consists of a group (14th-17th category) and an analytical group of a subtype of income (18-20th category). In particular, when returning accounts receivable from previous years for expenses of federal state institutions (which do not apply to the penal system and foreign institutions), you must specify:
- income subtype group code - 0300 "Funds received from the activities of other institutions" (Appendix 11 to the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n);
- code of the analytical group of the subtype of income - 130 "Income from the provision of paid services(work) and cost compensation” (clause 4.1.1 of section II of the guidelines approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n).

Situation: how to reflect the return to the budget of receivables of previous years, which arose due to the supplier's failure to fulfill obligations under the contract

Transfer the debt from account 1.206.00.000 to account 1.209.30.000 "Cost compensation settlements".

If the administrator's account for the institution is not open, inform the cash receipts administrator about the expected return. To do this, give him the Notice (f. 0504805). When the administrator confirms that the refund has been credited to his account, close the settlements on account 1.209.30.000.

If the institution has an income administrator account, close the settlements on account 1.209.30.000 when the debt from the supplier arrives.

In accounting, make entries:

№	Contents of operation	Account debit	Account credit
The institution does not have a revenue administrator account
In the accounting of a state institution:
1.		KRB.1.209.30.560	KRB.1.206.ХХ.660
2.	Reflected the notification of the administrator of cash receipts on the return of receivables of previous years to the budget revenue (based on notice f. 0504805 )	KDB.1.304.04.130	KDB.1.303.05.730
3.	Accounts receivable of previous years are credited to the budget revenue (based on notice f. 0504805 from the administrator of cash receipts)	KDB.1.303.05.830	KRB.1.209.30.660
In the account of the administrator of cash receipts:
1.	Accepted for accounting Notification (f. 0504805) from the accrual administrator on the expected receipts of receivables from previous years	KDB.1.303.05.830	KDB.1.304.04.130
2.	Receipt to the budget of receivables of previous years is reflected	KDB.1.210.02.130	KDB.1.303.05.730
The institution opened a personal account of the administrator of income
1.	The amounts of claims for compensation of state expenses to recipients of advance payments of previous years are reflected.	KRB.1.209.30.560	KRB.1.206.ХХ.660
2.	The return of accounts receivable of previous years was credited to the budget revenue (based on an extract from the personal account)	KDB.1.210.02.130	KRB.1.209.30.660
XX - analytical code of the group and type of synthetic account of the accounting object.

Such entries are given in paragraphs 80, 86, 91, 104, 109, 110 of Instruction No. 162n, letter of the Ministry of Finance of Russia dated November 9, 2016 No. 02-07-10 / 65575.

When you need to transfer receivables to account 209.30

For arrears from accounts 206.00, 208.00, transfer to account 209.30 "Calculations for cost compensation", if it is:

advance payments, when the contract or agreement was terminated, the counterparty did not return the money, and you are conducting claims work;
accountable money for which the employee did not report, and you did not withhold from him from his salary;
vacation pay, when the employee quit and did not work vacation days;
extra payments.

This conclusion follows from paragraph 220 of the Instructions to the Unified Chart of Accounts No. 157n, the letter of the Ministry of Finance dated November 09, 2016 No. 02-06-10 / 65506 and paragraph 4.2 of the Methodological recommendations, completed by the letter of the Ministry of Finance dated December 19, 2014 No. 02-07-07 / 66918.

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Letter of the Ministry of Finance of Russia dated November 9, 2016 No. 02-07-10/65575

[On the procedure for recording transactions for the return of receivables of previous years]

Department of Budget Methodology and financial reporting in the public sector of the Ministry of Finance of the Russian Federation (hereinafter referred to as the Department) has considered a letter on the procedure for recording operations for the return of receivables from previous years and informs.
In accordance with the latest changes made to the Instructions for the Application of the Chart of Accounts for Budgetary Accounting, approved by Order No. 162n of the Ministry of Finance of the Russian Federation dated December 6, 2010 (hereinafter referred to as Instruction No. 162n), budget accounting reflects operations for crediting accounts receivable of previous years to a personal account recipient of budget funds and its transfer to budget revenue (code budget classification income 11302992020000130 "Other income from compensation of expenses of the budgets of the constituent entities of the Russian Federation") is carried out by the following accounting entries.


No. p / p	the name of the operation	Debit	Credit
1	2	3	4
1.	The amounts of financial claims for compensation of state expenses to recipients of advance payments of previous years (clause 86 of Instruction No. 162n)	KDB 120930560	KRB 120626660
2.	Crediting accounts receivable of previous years to the personal account of the recipient of budget funds	KRB 130405226	KDB 120930660
3. Transfer of accounts receivable of previous years to budget revenue
3.1.	Transfer from the personal account of the recipient of budgetary funds	KDB 130305830	KRB 130405226
3.2.	Receipt of funds in the budget	KDB 121002130	KDB 130305730

Letter No. 02-07-10/65575 of the Russian Ministry of Finance dated 09.11.2016 clarifies the procedure for accounting for last year's accounts receivable due in the current year. According to clause 86 of Instruction No. 162n, transfer the debt from account 206.00 to account 209.30 “Cost compensation settlements”, if these are: advance payments, when the contract or agreement was terminated, the counterparty did not return the money, including based on the results of claim work (court decision) . Those. the debt is transferred to account 209.30 in the cases specified in clause 86 of Instruction No. 162n.

In accounting, make entries:

The institution does not have a revenue administrator account

In the accounting of a state institution:

2. The notice of the administrator of cash receipts on the return of receivables of previous years to budget income was reflected (based on the Notice f. 0504805): f. 0504805 from the administrator of cash receipts): Debit KDB.1.303.05.830 Credit KRB.1.209.30.660 In the account of the administrator of cash receipts:

1. Accepted for accounting Notification (f. 0504805) from the accrual administrator on expected receipts of receivables from previous years: Debit KDB.1.303.05.830 Credit KDB.1.304.04.130

2. The receipt of accounts receivable from previous years in the budget is reflected (based on an extract from the personal account): Debit KDB.1.210.02.130 Credit KDB.1.303.05.730

1. The amounts of claims for compensation of state expenses to recipients of advance payments of previous years are reflected: Debit KRB.1.209.30.560 Credit KRB.1.206.XX.660

2. The return of accounts receivable of previous years was credited to the budget revenue (based on an extract from the personal account): Debit KDB.1.210.02.130 Credit KRB.1.209.30.660.

The lack of integration of the chart of accounts with the budget classification of the Russian Federation was recognized as a major drawback of the accounting system that existed until 2005 in budgetary institutions. Integration of the chart of accounts of budget accounting with the budget classification of the Russian Federation was one of the tasks in building a new system of budget accounting.

Although the orders to approve the new Chart of Accounts for Budgetary Accounting (dated August 26, 2004 No. 70n) and the Budget Classification (dated August 27, 2004 No. 72n) were issued almost simultaneously, some account numbers according to sector transaction classification codes government controlled did not match codes economic classification, also for individual codes of economic classification there were no corresponding accounts in the Chart of Accounts of budgetary accounting.

By order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n, these discrepancies were eliminated. The classification of operations of the general government sector (KOSGU, Appendix No. 5 to the Instruction on Budget Accounting as amended by Order No. 25n) was brought into line with the economic classification codes approved by Order No. 152n of the Ministry of Finance of Russia dated December 21, 2005 (Appendix No. 5 of the Order).

1.02 "Financial result for the reserve fund", 500.01 "Limits budget commitments", 500.02 "Accepted budget commitments for the current year", 501.03 " Budget appropriations" Added accounts for KOSGU 212 "Other payments", 213 "Accruals for wages" and 290 "Other expenses".

In addition, the Instructions for Budget Accounting explain the procedure for maintaining accounts using KOSGU codes that reflect the increase and decrease in assets and liabilities. Such accounts are maintained only during the financial year. At the end of the reporting financial year, the turnovers on the accounts reflecting the increase and decrease in assets and liabilities are not transferred to the budget accounting registers of the next financial year. However, the procedure for closing such accounts is not specified in the Instructions.

The numbers of analytical accounts are also brought into line with codes of economic classification. So, for example, accounts 206.00 "Settlements on advanced payments", 208.00 "Settlements with accountable persons", 302.00 "Settlements with suppliers and contractors" have analytical accounts corresponding to codes of economic classification of expenses, with a single numbering (Table 1).

	Expenditure
	(Reporters)	(Suppliers)
	Wage
	Other payments
	Payroll accruals
	Communication services
	Transport services
	Public utilities
	Rent for the use of property

	Other services
	Pensions, allowances and payments for pension, social and health insurance population
	Benefits for social assistance to the population
	Pensions, benefits paid by organizations of the general government sector
	other expenses
	Increase in the value of fixed assets
	Increase in value intangible assets
	Increase in the value of non-produced assets
	Increase in value inventories
	Increase in the value of shares and other forms of participation in capital

This coding of accounts greatly facilitates the procedure for their application. However, it should be noted that not all accounts will necessarily be used, for example, accounts 206.01 "Salary", 206.02 "Other payments", 206.03 "Accounts for wages" will not be used.

The coding of accounts has also changed due to the retraining of accounting objects. By Order No. 25n, soft inventory was transferred from fixed assets, from account 101.08, to inventories, to account 105.05 "Soft inventory". In this regard, the coding of some other accounts for fixed assets and inventories is also being changed.

The order of the accounts for accounting for non-financial assets is built in accordance with the codes of KOSGU.

The names of a number of accounts have been changed.

For example, account 207.00 "Settlements with debtors on budget credits, loans" is renamed into "Settlements with debtors on budget loans". This is due to the fact that the concept of "Budget credit" is fixed in the Budget Code and the concept of "Budget loan" is not used.

Note: Budget credit - a form of financing budget spending which provides for the provision of funds legal entities or another budget on a returnable and reimbursable basis (Article 6 of the RF BC).

State institutions include state (municipal) institutions that provide state (municipal) services, perform work and are engaged in the performance of state (municipal) functions in order to exercise powers government agencies provided by the legislation of the Russian Federation. Financing of the activities of a state institution is carried out at the expense of the budget on the basis of the budget estimate.

The following accounting entries have been made:

Account Dt	Account Kt	Sum	Contents of operation
1 105 34 340	1 302 34 730	30200	Acquired inventories
1 302 34 830	1 304 340	—	Payment of inventories in the amount of 30,000 rubles.
1 208 34 560	1 201 34 610	200	Funds were issued for the implementation of additional payments
1 30 480	1 208 34 660	—	An additional payment was made by an accountable person for inventories

Postings of a state institution on wages

In a territorially remote subdivision of a government institution, remuneration of employees is carried out through a distributor. These transactions are documented as follows:

Account Dt	Account Kt	Sum	Contents of operation
1 401 20 211	1 302 730	100000	Payroll for department employees
1 208 560	1 201 34 610	100000	Issued an account of funds for the payment of salaries to employees
1 302 830	1 208 660	—	Wages paid to employees

The monetary obligation should be reflected in the amount of the credit turnover of account 0 302 00 000, regardless of the form of payment made in the future, the only condition is that it must be made in the current year (clause 141 of Instruction No. 162n).

The monetary obligations accepted in the amount of the debit turnover of the account 0 208 00 000 are reflected regardless of what transaction they will be closed on the loan, the main thing is not to return, since the return reduces monetary obligation.

Benefit calculations

The accounting department of a state institution received a disability certificate for an employee. The accountant will make the following entries:

For the second entry, it is necessary to reflect the monetary obligation, without linking it with the obligation for the first entry (clause 141 of Instruction No. 162n), since the turnover on the debit of account 1,302,00,000 is not taken into account, on the credit of account 1,300,00,000 the turnover is taken into account regardless of correspondence.

By order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n, amendments were made to the instruction on budget accounting (approved by order of the Ministry of Finance of Russia dated August 26, 2004 No. 70n). K.V. comments on these changes. Sergeeva, head of the department for the development of budget accounting programs at 1C.

The order comes into force from the day of its official publication. Currently, the document is on state registration in the Ministry of Justice of Russia.

The developers of the Budget Accounting Instruction - the Department of Budget Accounting Methodology, Budget Reporting and Budget Classification of the Budget Policy Department of the Ministry of Finance of Russia, have done a lot of work to improve the Budget Accounting Chart of Accounts and the Budget Accounting Instruction:

Fixed technical errors.
The account numbers have been brought into line according to the codes of classification of transactions in the general government sector and the codes of economic classification (approved by order of the Ministry of Finance of Russia No. 152n dated December 21, 2005).
The numbers of analytical accounts are aligned with economic classification codes.
The financial and business transactions that are often encountered in practice are reflected. budget institutions, and not previously prescribed in the Instructions for Budget Accounting (order of the Ministry of Finance of Russia dated August 26, 2004 No. 70n).

Due to significant changes in the Chart of Accounts for budget accounting and the procedure for budget accounting of individual operations, 1C is preparing to release new editions of software products for budget accounting that support the changes made to the Instruction on Budget Accounting by Order No. 25n.

New editions of software products will be provided to official users in the order of release updates. Proposed replacement of printed documentation.

Due to significant changes in the chart of accounts, it is expected to keep records in a new information base. It is planned to transfer information to a new information base - both incoming balances as of 01/01/2006, and all documents (operations) of 2006.

Many of the changes made to the Instruction on Budget Accounting have been awaited by accountants for a long time, for example, bringing accounts for KOSGU and analytical accounts into line with economic classification codes of expenses, but some changes will add additional work to accountants.

Let us consider in more detail the changes introduced by Order No. 25n to the Instruction on Budget Accounting, and their reflection in new edition typical configuration of the program "1C: Accounting for budgetary institutions" - edition 6.

Organization of budget accounting

According to the Budget Code of the Russian Federation, one of the main principles on which the Budget system of the Russian Federation is based is the unity budget system Russian Federation (Article 28 of the RF BC).

The principle of unity of the budget system Russian Federation means unity budgetary legislation of the Russian Federation, principles of organization and functioning of the budgetary system of the Russian Federation, forms of budget documentation and reporting, budget classification of the budget system of the Russian Federation, sanctions for violation of the budget legislation of the Russian Federation, single order establishing and fulfilling expenditure obligations, generating income and making expenditures of the budgets of the budget system of the Russian Federation, maintaining budget accounting and reporting of budgets of the budget system the Russian Federation and budgetary institutions, the unity of the procedure for the execution of judicial acts on foreclosure on funds from the budgets of the budgetary system of the Russian Federation.

Thus, the Budget Code of the Russian Federation prescribes the establishment of a unified procedure for maintaining budget accounting and reporting for all budgets of the budgetary system of the Russian Federation and budgetary institutions. This provision is now reflected in the text of the Instruction on Budget Accounting - in the second paragraph of paragraph 1, a clarification has been made to the concept of "Budget Accounting":

At the same time, the Instruction on Budget Accounting provides that the forms of budget accounting registers, taking into account the specifics of the execution of the corresponding budget of the budget system of the Russian Federation, as well as the rules for their conduct are approved by the body organizing the execution of the corresponding budget of the budget system of the Russian Federation.

In addition, in the absence of transactions reflecting the activities of institutions in the correspondence of budget accounting accounts (Appendix No. 1), 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 the Instruction on budget accounting. This provision was introduced into the Instruction on Budget Accounting (clause 9) by Order No. 25n.

Clarifications have been made to the names of the transaction logs: the register "Journal of transactions for bank account"No. 2 renamed to" Journal of transactions with non-cash in cash", and the register "Journal of settlement operations for wages, monetary allowance and Scholarships" No. 6 was renamed into the "Journal of Payroll Operations".

It should be noted that the "Journal of operations with non-cash funds" is now used not only to reflect transactions on accounts 201.01, 201.02, 201.03, 201.06, 201.07, but also to reflect transactions on the movement financial investments on accounts 204.00 "Financial investments".

Despite the change in the name of the journal of transactions No. 6, it should still reflect transactions for wages, salaries and scholarships.

Chart of accounts

Although the orders to approve the new Chart of Accounts for Budgetary Accounting (dated August 26, 2004 No. 70n) and the Budget Classification (dated August 27, 2004 No. 72n) were issued almost simultaneously, some account numbers according to the codes of classification of operations of the general government sector did not correspond to the codes of economic classification, also for individual economic classification codes did not have corresponding accounts in the Chart of Accounts for Budgetary Accounting.

The chart of accounts of budgetary accounting contains accounts with updated KOSGU codes. For example, to accounts 304.04 "Internal settlements between the main managers (managers) and recipients of funds", 304.05 "Settlements on payments from the budget with the bodies organizing budget execution", 401.01 "Financial result of the current activities of the institution", 401.02 "Financial result for the reserve fund ", 500.01 "Limits of budgetary obligations", 500.02 "Accepted budgetary obligations of the current year", 501.03 "Budget appropriations" accounts for KOSGU 212 "Other payments", 213 "Accruals for wages" and 290 "Other expenses" were added.

Note:
In "1C: Accounting for budgetary institutions", the maintenance of accounts by KOSGU codes, reflecting the increase and decrease in assets and liabilities, during the financial year was provided initially. Accounts for KOSGU codes, reflecting the increase and decrease in assets and liabilities, are negotiable subconto. You can get turnovers for any period of time on the negotiable subconto. Balances on negotiable subconto are not displayed and are not stored. In this regard, there is no need to close accounts for KOSGU at the end of the year.

ECR	Expenditure	Account 206	Account 208	Account 302
ECR	Expenditure	(Advances)	(Reporters)	(Suppliers)
211	Wage	206.01	208.01	302.01
212	Other payments	206.02	208.02	302.02
213	Payroll accruals	206.03	208.03	302.03
221	Communication services	206.04	208.04	302.04
222	Transport services	206.05	208.05	302.05
223	Public utilities	206.06	208.06	302.06
224	Rent for the use of property	206.07	208.07	302.07
225	Property maintenance services	206.08	208.08	302.08
226	Other services	206.09	208.09	302.09
261	Pensions, allowances and payments for pension, social and medical insurance of the population	206.15	208.15	302.15
262	Benefits for social assistance to the population	206.16	208.16	302.16
263	Pensions, benefits paid by organizations of the general government sector	206.17	208.17	302.17
290	other expenses	206.18	208.18	302.18
310	Increase in the value of fixed assets	206.19	208.19	302.19
320	Increase in the value of intangible assets	206.20	208.20	302.20
330	Increase in the value of non-produced assets	206.21	208.21	302.21
340	Increase in the cost of inventories	206.22	208.22	302.22
530	Increase in the value of shares and other forms of participation in capital	206.24	208.24	302.24

Note:
The Chart of Accounts "1C: Accounting for budgetary institutions, edition 6" contains all the accounts of the Chart of Accounts for budgetary accounting as amended by Order No. 25n. In order not to apply accounts 206.01 "Salary", 206.02 "Other payments", 206.03 "Accruals for wages", etc., it is enough to disable the corresponding checkbox in the "Chart of accounts settings" directory.

The order of the accounts for accounting for non-financial assets is built in accordance with the codes of KOSGU.

The names of a number of accounts have been changed.

Note:
A budget loan is a form of financing budget expenditures, which provides for the provision of funds to legal entities or other budgets on a returnable and reimbursable basis (Article 6 of the RF BC).

New accounts introduced.

For example, account 210.03 "Settlements on operations with cash funds of the recipient of budgetary funds" is entered. Account 210.03 is used to reflect the institution's temporary cash gaps on operations with cash instead of account 306.00 "Calculations for the payment of cash by bodies carrying out cash service execution of budgets", used temporarily (until changes are made to the Instruction on budget accounting) in accordance with the letter of the Ministry of Finance of Russia dated March 18, 2005 No. 02-14-10a / 462 "On the procedure for applying the Rules for providing cash to recipients of budget funds".

A table of correspondence between budget accounting accounts approved by Order No. 25n and Order No. 70n is available on the website of the Ministry of Finance of Russia.

The changes also affected the structure of the budget accounting account number. In particular, the use of 18 bits has been changed. The activity code can now take on the following values:

budgetary activity - 1;
income-generating activity - 2;
activities with funds at temporary disposal - 3.

Thus, business accounting earmarked funds and gratuitous receipts should now be reflected in the same accounts with the sign "2" in category 18. At the same time, the Chart of Accounts for Budgetary Accounting does not provide for separate accounts for accounting for targeted funds.

Accounting for target funds has always been a separate important section of accounting and provides control over the safety and targeted use of these funds.

For example, in the instructions for accounting in budgetary institutions, approved by the Order of the Ministry of Finance of Russia dated December 30, 1999 No. No. 107n, separate accounts were used to ensure control over the safety of target funds and their intended use:

110 Trust funds and gratuitous receipts;
115 Funds received from state off-budget funds;
225 Expenditures on targeted funds for the maintenance of the institution and other activities;
228 Expenses at the expense of funds received from state non-budgetary funds;
270 Target funds for the maintenance of the institution and other activities;
274 Target funds received by the institution from state non-budgetary funds.

At the same time, analytical accounting was prescribed for sub-accounts 110, 225, 270 for certain types of targeted funds and gratuitous receipts.

Now the Instruction on budget accounting does not contain the requirements to ensure analytical accounting by types of target funds. However, for the purposes tax accounting it is necessary to organize separate analytical accounting by types of target funds in order to track their intended use.

Note:
According to the Tax Code of the Russian Federation (Article 251), when determining tax base income is not taken into account: in the form of property received by the taxpayer in the framework of targeted financing, as well as targeted revenues. At the same time, taxpayers who have received funds for targeted financing and targeted revenues are required to keep separate records of income (expenses) received (produced) within the framework of targeted financing. In the absence of such accounting for a taxpayer who has received special-purpose financing funds (targeted receipts), these funds are considered as subject to taxation from the date of their receipt.

It should also be noted that the provision on budget accounting that if it is not possible to refer to a specific type of activity in the 18th category of the account number of the Chart of Accounts of Budget Accounting, you can use the activity type code "0" from the Instruction on Budget Accounting. This is due to the fact that the Balance (f. 0503130, 0503120) provides for strict equality of the final data to the sum of budgetary and extrabudgetary funds. The corresponding control ratio is given in the Instruction on the procedure for compiling and submitting annual, quarterly and monthly budget reports (approved by order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n).

Accounting for non-financial assets

According to the clarifications made by Order No. 25n, account 101.00 "Fixed assets" is used to account for fixed assets that are both in operation and in reserve, for conservation, rented out, as well as for accounting for the property of the treasury of the Russian Federation.

The concept of "Balance value" for fixed assets and intangible assets has been introduced:

The balance sheet value of fixed assets is their initial cost, taking into account changes in cases of revaluation, completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets;
The balance sheet value of intangible assets is their initial cost, taking into account modernization, partial liquidation and revaluation of intangible assets.

In connection with the introduction of the concept "Book value" the calculation of the annual amount of depreciation of fixed assets and intangible assets is made on a straight-line basis based on the book value of fixed assets and intangible assets.

Transfer of non-financial assets between state and municipal institutions is a gratuitous receipt (transfer), however, the accounting procedure and the cost at which objects of non-financial assets are accepted for accounting upon such transfer differ from the procedure used for the gratuitous receipt (transfer) of property from organizations and individuals.

According to Order No. 25n, the gratuitous transfer of fixed assets and intangible assets between institutions subordinate to different main managers of budget funds of the same budget level, between institutions of different levels of budgets, as well as between institutions subordinate to one main manager (manager) of budget funds, as well as the state and municipal organizations (hereinafter referred to as departmental transfer), is carried out at the book value of the object with the simultaneous transfer of the amount of depreciation accrued to the object.

The new version of the Budget Accounting Instructions is also given accounting records for departmental transfer of fixed assets and intangible assets, both for write-offs from the balance sheet and for acceptance into the balance sheet. Similar entries were given in a letter Federal Treasury dated December 29, 2005 No. 42-7.1-01 / 2.2-397. However, if in the said letter the receipt of fixed assets (intangible assets) is proposed to be reflected in the debit of account 101.00 "Fixed assets" (102.00 "Intangible assets") in correspondence with account 304.04.000 "Internal settlements between the main managers (managers) and recipients of funds" (401.01.180, 401.01.151), then in the new version of the Instructions on budget accounting, the receipt of fixed assets (intangible assets) is reflected in the general order - first, an entry is made in the debit of account 106.01 "Capital investments in fixed assets" (106.02 "Capital investments in intangible assets") in correspondence with the specified accounts and only then the fixed asset (intangible asset) is accepted for accounting on account 101.00 "Fixed assets".

In "Accounting for budgetary institutions, edition 6", upon receipt of NFA from another institution, it is provided for the acceptance of a fixed asset (IA) both preliminary to account 106.01 (106.02), and immediately to account 101.00 (102.00).

Also updated procedure for determining the useful life objects of non-financial assets received free of charge. The useful life is determined by:

for objects received from institutions that are on the budgets of the budgetary system of the Russian Federation and from state and municipal institutions - taking into account the terms of actual operation and the previously accrued depreciation amount;
for objects received from other legal entities and individuals - based on the market value of the object and the terms of operation established by the commission of the institution.

Many accountants have questions about which fixed assets should be depreciated and which should not. The new version of the Budget Accounting Instructions now clearly states that depreciation is not charged on fixed assets and intangible assets worth up to 1,000 rubles inclusive, as well as on jewelry, jewelery and library fund, regardless of cost.

A new account 104.07 "Depreciation of other fixed assets" has been introduced to account for the depreciation of fixed assets recorded on account 101.09 "Other fixed assets".

Note:
Previously, account 104.06 "Depreciation of production and household inventory" was used to account for the depreciation of other fixed assets. When switching to version 6 of "Accounting for budgetary institutions", the depreciation amounts for other fixed assets accumulated on account 104.06 "Depreciation of production and household inventory" will be transferred automatically to account 104.07 "Depreciation of other fixed assets".

The total amount of depreciation accrued for the reporting month on fixed assets and intangible assets should now be reflected in Journal of operations for the disposal and transfer of non-financial assets.

Note:
In order for depreciation records to be reflected in the report "Journal of operations for the disposal and transfer of non-financial assets", in the chart of accounts "Accounting for budgetary institutions" it is necessary to set the number of the operation journal "7" for the final sub-accounts of account 104.00 "Depreciation".

Accountants had many questions about the application of clause 6 (34) of Instruction No. 70n "Institutions carry out revaluation objects of fixed assets (intangible assets), with the exception of assets in precious metals, as of the beginning of the reporting year ... ". Many of them considered that revaluation should be carried out annually. fixed assets are established by the Government of the Russian Federation.The accounting records for reflecting the results of the revaluation have also been clarified.

Clause 18 was excluded, which prescribed to conduct accounting of fixed assets in full rubles. When accepting fixed assets for accounting on account 101.00, it will no longer be necessary to make accounting entries for attributing the amount of kopecks to account 401.01.280 "Other expenses". Indeed, these are extra accounting entries that clog accounting, since fixed assets are shown in the balance sheet at their residual value, that is, minus accrued depreciation, which is accounted for in kopecks. In the presence of software products for budget accounting, the calculation of the depreciation rate from the value of the fixed asset (intangible asset), expressed in rubles and kopecks, does not present a problem.

As a positive note reflection of internal displacement(from division to division, from one financially responsible person to another) non-financial assets in budget accounts. The internal movement of fixed assets between financially responsible persons in the institution is reflected in the debit of the corresponding accounts of the analytical accounting of account 010100000 "Fixed assets" (010101310, 010102310, 010103310, 010104310, 010105310, 010108310, 010109310) and the credit of the corresponding accounts of the analytical account of the account 010100000 "Fixed assets" (010101310, 010102310, 010103310, 010104310, 010105310, 010106310, 010107310, 010108310, 010109310). Similar entries are given for intangible assets and inventories. When reflecting internal movement on the accounts of budgetary accounting, the equality of analytical and synthetic accounting data is ensured, thus increasing the reliability of budgetary accounting data.

According to the accounts of non-financial assets in the "Accounting for budgetary institutions, edition 6", analytical accounting is maintained in the context of inventory (nomenclature) objects, materially responsible persons, places of storage and types of movement of non-financial assets. For this, the subconto "Fixed assets" ("Nomenclature"), "Types of NFA movement" and "Centers of liability" are used. The directory "Centers of liability" defines the financially responsible person and the unit to which the NFA is assigned (the place where the NFA is stored).

Write-off of fixed assets worth up to 1000 rubles. inclusive, when put into operation, it should now be reflected in account 040101271 "Expenses on depreciation of fixed assets and intangible assets", instead of the previously used account 040101172 "Income from the sale of assets". And accordingly, as the first 17 digits, it is necessary to indicate the code for the functional classification of expenses (clause 21 of the amended Instruction No. 70n).

By Order No. 25n, soft inventory and utensils were transferred from fixed assets to inventories. Crockery, previously accounted for on account 101.06 "Industrial and household inventory", is now accounted for on account 105.06 "Other inventories". Soft inventory from account 101.08 was transferred to account 105.05 "Soft inventory".

Note:
Transfer of soft inventory from account 101.08 to account 105.05 "Soft inventory" will be performed automatically. For the automatic transfer of dishes from account 101.06 to account 105.05, in release 7.70.516, a new attribute was introduced in the "Fixed Assets" directory "Accounting for budgetary institutions, edition 5" - the "Utensils" checkbox. The checkbox should be included in the cards of fixed assets that are utensils.

On account 105.06 "Other inventories", as before (according to the Order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n), book and other printed products, including printed souvenir products intended for sale, except for the library fund, are recorded.

Appendix 1 "Correspondence of budget accounting accounts in a budgetary institution" (clause 10) contains records for the sale of fixed assets, legal assets and intangible assets, however, clause 10 does not take into account the features of the sale of property acquired at the expense of budgetary funds, reflected in the letters of the Federal Treasury Russia No. 42-7.1-01/2.2-371 dated December 13, 2005 and No. 42-7.1-01/2.2-404 dated December 30, 2005.

An important clarification has been made in procedure for determining the cost of writing off inventories: write-off (release) of inventories can be made at the actual cost of each unit or at the average actual cost.

The assessment of inventories at the average actual cost is made for each group (type) of stocks by dividing the total actual cost of the group (type) of stocks by their number, which are formed, respectively, from the average actual cost and the amount of the balance at the beginning of the month, and the stocks received during this current month on the date of write-off (vacation).

As has been repeatedly noted, the Instruction on Budget Accounting is focused exclusively on automated information processing. When using a computer, it is possible to calculate the actual (book) value of a non-financial asset at any point in time, therefore it is logical to use the moving (current) average cost when writing off inventories, the algorithm for calculating which is given in the new version of the Budget Accounting Instructions.

Note:
In "1C: Accounting for budgetary institutions" the principle of write-off "according to the moving average cost" is initially applied.
Documents on the write-off (relocation) of the inventory included in the standard configuration assume the write-off at the actual average price at the time of write-off, calculated as
SC \u003d (SND + DO - KO) / (SNDn + Don - Con), Where
SND- balance at the beginning of the month, in monetary terms;
TO, TO- income and expenditure from the beginning of the month to the date of the expenditure document, in monetary terms;
SNDn- balance at the beginning of the month, in kind;
DON, KON- income and expenditure from the beginning of the month to the date of the expenditure document, in kind.

Valuation of goods issued at the cost of each inventory item is usually used if the inventory used cannot normally replace each other or is subject to special consideration(precious metals, precious stones, radioactive substances, etc.). If it is necessary to write off MPs only at the purchase price, you should create different elements in the directory for the same MPs of different cost.

Many questions arose with the posting of inventories that were purchased under items of economic classification of expenses other than 340 "Acquisition of inventories", for example, envelopes are purchased under item 221 "Communication services". Also, when forming the actual cost of the MZ, it was necessary to attribute various items of expenditure to account 105.00 "Inventories", which is not very convenient.

Now the receipt in the institution and the posting of inventories can be reflected depending on how the costs of their acquisition are framed. If the actual cost consists of various types of expenses (purchase cost of the MOH, delivery, bringing into a usable condition), confirmed by several documents (contracts, invoices), account 106.04 "Manufacturing of materials, finished products(works, services)". Otherwise (one document), posting is made as before the introduction of changes to the Instruction, to account 105.00 "Inventory".

Note:
The same methodology is used in the "Accounting for budgetary institutions" edition 5. When buying an MH by code 340, the document "Receipt of the MH" is used, when buying a MH or paying expenses for a code other than 340, the document "Services" is used third parties". After the actual cost of the MZ is formed on account 106.04, the MZ is accepted for accounting by the document "Receipt of MZ" in correspondence with account 106.04.
In "Accounting for budgetary institutions", version 6, for the accounting of MH, the actual cost of which was formed on account 106.04, a new document "Acceptance of MH for accounting" is used (similar to the procedure for accounting for fixed assets).

The new edition of the Instructions for Budget Accounting provides complete list accounting records for the movement of finished products. However, the issue of accounting for MH at the sale value for retail trade purposes remained undisclosed.

It should also be noted that the new version of the Instruction on Budget Accounting does not define the procedure for changing the first 17 digits of the budget accounting account when making changes to the budget classification. For example, fixed assets, by definition, are used for more than 12 months. When changing the budget classification, the main items of expenditure of a budgetary institution may change. What to do with accounts for the abolished CBC? The question remained unanswered.

Financial assets and liabilities

According to the new version of the Instructions for Budget Accounting, receipts monetary documents to the cash desk is made out by accounting entries on the debit of account 201.05.510 "Receipts of monetary documents" and the credit of the corresponding accounts of analytical accounting of account 302.00 "Settlements with suppliers and contractors" (302.03.730, 302.04.730, 302.05.730, 302.09.730, 302.15. 730, 302.16.730, 302.17.730, 302.18.730). In the previous version, the receipt of monetary documents at the cash desk was prescribed to be made out by an entry on the debit of account 201.05.510 "Receipts of monetary documents" and on the credit of account 302.23.730 "Increase accounts payable for the purchase of monetary documents.

The accounting entries on account 204.02 "Shares and other forms of participation in capital" in terms of investments of non-financial assets, as well as on account 205.00 "Settlements with debtors on income" in terms of accrual and transfer of amounts of income returns to payers, have been updated.

We have already mentioned the change in the Chart of Accounts in terms of bringing the numbers of analytical accounts into line with codes of economic classification. So, for example, accounts 206.00 "Settlements on advanced payments", 208.00 "Settlements with accountable persons", 302.00 "Settlements with suppliers and contractors" have analytical accounts corresponding to codes of economic classification of expenses, with a single numbering.

Corresponding changes have been made to the Instruction on Budget Accounting in terms of accounting entries for recording transactions on the specified accounts.

According to the new version of the Budget Accounting Instruction, account 210.01 "VAT calculations on acquired material assets, works, services" is now used not only to record the amounts of value added tax presented by suppliers (contractors) for supplied non-financial assets, performed works, rendered services, but also for the calculation of VAT on received advances: the account takes into account "calculations on the amounts of tax from received advance payments on account of the upcoming deliveries of non-financial assets (performance of works, services) as part of an income-generating activity subject to value added tax in the manner prescribed by the tax legislation of the Russian Federation".

In the previous version of the Instruction on Budget Accounting, when calculating VAT on received advances, a wiring D-t 401.01.130, Kt 303.04.730, which distorted the current financial result of the institution, since there was a decrease in unearned income.

The use of account 210.01 removes this problem, since now the entry for calculating VAT on advances received will not affect the financial result of the institution: Dt 210.01.560, Kt 303.04.730.

As noted earlier, a new account 210.03 "Settlements for operations with cash funds of the recipient of budgetary funds" was introduced in the Pan Accounts of Budgetary Accounting. Account 210.03 is used to reflect by the institution temporary cash gaps on operations with cash instead of account 306.00 "Calculations for the payment of cash by bodies providing cash services for the execution of budgets", used temporarily (before changes are made to the Instruction on budget accounting) in accordance with the letter of the Ministry of Finance of Russia dated March 18, 2005 No. 02-14-10a/462 "On the procedure for applying the Rules for providing cash to recipients of budget funds". The Instructions for Budget Accounting also contain accounting entries for the application of account 210.03.

The use of budget classification codes (BCC) has been changed for account 303.04 "Value Added Tax Calculations". According to Appendix 4 to the new edition of the Budget Accounting Instruction, the first 17 digits of account 303.04 are determined as follows:

FKR - in terms of operations of a tax agent;
KD - in terms of the taxpayer's operations.

Financial results

Accounting entries on account 401.01.000 "Financial result of the institution's current activities" have been updated.

Account 401.04.100 "Deferred income" is now also used to accrue income from livestock products (offspring, weight gain, growth of animals) and agriculture:

accrual during the year of income from livestock products (offspring, weight gain, growth of animals) and agriculture according to the planned cost D-t 105.06.340, Kt 401.04.130;
crediting at the end of the financial year to the income of the current reporting period at the contractual cost of livestock and agriculture products Dt 401.04.130, Kt 401.01.130.

Off-balance sheet accounts

Recipients of budget funds are allowed to enter additional off-balance accounts to ensure their management accounting.

Note:
In "Accounting for budgetary institutions" an off-balance account C01 was introduced for the operational accounting of low-value fixed assets worth up to 1000 rubles. inclusive, debited from the balance sheet upon transfer to operation.

Account 02 "Material values accepted for safekeeping" is now used to account for commodity material assets, not only accepted by the institution for safekeeping, but also seized forcibly until they become the property of the state.

Account 07 "Challenging awards, prizes, cups" now includes not only challenge prizes, banners, cups established by different organizations and received from them to reward winning teams, but also valuable gifts and souvenirs. This change was also reflected in the name of account 07 "Challenging awards, prizes, cups and valuable gifts, souvenirs". Prizes, banners, cups are taken into account during the entire period of their stay in this institution. Challenge awards, prizes, cups are taken into account in the conditional assessment of 1 ruble per 1 item. Valuable gifts and souvenirs are taken into account at the purchase price.

The use of accounts 17 "Inflow of funds to the bank accounts of an institution" and 18 "Disposal of funds from the bank accounts of an institution" has been clarified.

For account 17 "Receipt of funds to the bank accounts of the institution" it is indicated that it will be used to account for receipts in the context of income codes and returns of receipts. Also, account 17 reflects funding received by bank accounts (Dt 201.01.510, Kt 304.04.000), i.e. it turns out that accounting for the account should be kept in the context of expenditure codes and sources of financing the budget deficit.

For account 18, it is indicated that it is used to account for cash outflows in the context of budget classification codes, as well as the recovery of outflows.

It is not clear how to reflect the payment of taxes that are accrued as a decrease in income - on account 17 with a "minus" or on account 18 according to the income code?

In addition, as before, the procedure for closing accounts 17, 18 is not prescribed - they are maintained during the financial year or accumulate indefinitely.

It should be noted that in "Accounting for budgetary institutions, edition 6", parallel analytical accounting for BCC and economic classification is kept on accounts 17 and 18, not only for accounts 201.01 and 201.07, but also for accounts 201.04 "Cashier" and 201.03 "Cash of the institution on my way".

By Order No. 25n, changes were also made to other sections of the Instructions on Budget Accounting - to the Procedure for Accounting for Operations for the Centralized Supply of Material Assets, to Appendix No. 1 "Correspondence of Budget Accounting Accounts", in Appendix No. 2 "Unified Forms of Primary Accounting Documents", in particular, are given forms of Acts on the write-off of soft and household inventory and on the results of the inventory. Appendix No. 3 to the Budget Accounting Instructions "List of recommended budget accounting registers indicating required details and indicators" was brought into line with the Order of the Ministry of Finance of Russia dated September 23, 2005 No. 123n.

The instruction was supplemented with a new Appendix - 4 "Table of correspondence of the budget accounting account code to the income classification code, departmental, functional classification of budget expenditures, classification of budget deficit financing sources." The table is used instead of a similar table given in the Order of the Ministry of Finance of Russia dated February 24, 2005 No. 26n.

It should be noted that the version of Order No. 25n, posted on the website of the Ministry of Finance of Russia, contains an error in Appendix 4. For account 020821000 Settlements with accountable persons for the acquisition of non-produced assets, the type of BC "KG, FKR" is specified. However, in all transactions with non-produced assets, the codes of sources of financing the budget deficit "KIVF" are used. Similarly, for account 020903000 Calculations for shortages of non-produced assets: "KD" is indicated, but "KIVF" should be. On the contrary, for account 020902000 Settlements for shortages of intangible assets, "KIVF" is indicated, but it should be "KD".

Order No. 25n also introduces amendments to previously adopted normative legal acts of the Ministry of Finance of the Russian Federation. The list of changes is given in Appendix 6 to the Order.

In "Accounting for budgetary institutions, edition 6", not only the Chart of Accounts and the list of correct entries are brought into line with Order No. 25n of February 10, 2006, but also the corresponding changes have been made to the business transactions of electronic documents.

In addition to tracking changes in legislation, the comments and suggestions of partners and users were analyzed and new functionality was added, for example, accounting for multi-stage (multi-stage) production, accounting for financing and estimated assignments on off-balance accounts with the ability to track cash execution and etc.

Prior to the release of edition 6, accounting should be kept in edition 5 based on the rules of the Instruction on Budget Accounting, defined in Order 70n.

In red. 6, both the transfer of incoming balances as of January 1, 2006, and the transfer of all documents (operations) of 2006 from the information base of version 5 to version 6 will be provided for new account codes and funding sources, based on the chart of accounts and accounting rules determined by order 25n (from typical configuration to typical configuration).

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Budgetary institutions in the course of their activities make advance payments for future works, services or purchased goods.

Let us consider the features of making these payments in accordance with the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n (hereinafter referred to as Instruction N 148n), as well as the legislation on taxes and fees.

The right to advance payment for goods is established by civil law. So, according to Art. 487 of the Civil Code of the Russian Federation, in cases where the contract of sale provides for the obligation of the buyer to pay for the goods in full or in part before the seller transfers the goods (advance payment), the buyer must make payment within the time period stipulated by the contract, and if such a period is not established by the contract, within a reasonable time after the occurrence of an obligation.

The seller, who has received the amount of advance payment, is obliged to fulfill his obligations within the period established by the contract. Otherwise, as defined by paragraph 3 of Art. 487 of the Civil Code of the Russian Federation, the buyer has the right to demand the transfer of the paid goods or the return of the advance payment for the goods not transferred by the seller. If the seller does not fulfill the obligation to transfer the prepaid goods and otherwise is not provided for by the contract of sale, then, as determined by paragraph 4 of Art. 487 of the Civil Code of the Russian Federation, interest is payable on the amount of the advance payment, the amount of which is determined in accordance with Art. 395 of the Civil Code of the Russian Federation.

At the same time, the legislation of the Russian Federation establishes certain amounts of prepayments made by budgetary institutions. So, when determining the amount of advance payments for paying for contracts for the purchase of products, performance of work, provision of services, budgetary institutions should be guided by Decree of the Government of the Russian Federation of December 31, 2009 N 1181 "On measures to implement the Federal Law" On the federal budget for 2010 and for the planning period 2011 and 2012" (hereinafter referred to as Decree of the Government of the Russian Federation N 1181).

According to paragraph 8 of this Decree, recipients of federal budget funds, when concluding agreements (state contracts) on the supply of goods, performance of work and provision of services, including agreements payable at the expense of funds received from the provision of paid services and other income-generating activities, have the right to provide advance payments:

In the amount of up to 100% of the amount of the agreement (contract), but not more than the limits of budgetary obligations to be fulfilled at the expense of the federal budget in 2010 - under agreements (contracts) for the provision of communication services, for subscription to printed publications and for their acquisition , training in advanced training courses, participation in scientific, methodological, scientific-practical and other conferences, on conducting state expertise project documentation and results engineering surveys, holding the All-Russian Olympiad for schoolchildren and purchasing air and railway tickets, tickets for travel by city and suburban transport and vouchers for Spa treatment, under contracts of compulsory insurance of civil liability of owners Vehicle, as well as under agreements on the treatment of citizens of the Russian Federation outside the territory of the Russian Federation, concluded by the Ministry of Health and Social Development with foreign organizations;

In the amount of up to 60% of the amount of the agreement (contract), but not more than 60% of the limits of budgetary obligations to be fulfilled at the expense of the federal budget in 2010 - under state contracts for the provision of air transportation services for senior officials of state authorities of the Russian Federation, other officials and representatives of official delegations, carried out according to separate decisions of the President of the Russian Federation, air transportation carried out in order to ensure visits and working trips of these persons, as well as under agreements (contracts) concluded with the organizers of Russian expositions at international, national and other exhibitions and fair events, in the case when the organization of such expositions provides for partial financial support from the federal budget;

In the amount of up to 30% of the amount of the agreement (contract), but not more than 30% of the limits of budgetary obligations to be fulfilled at the expense of the federal budget in 2010 - for other agreements (contracts), unless otherwise provided by the legislation of the Russian Federation.

In addition, advance payments may be provided for under contracts (state contracts) for construction, reconstruction, overhaul objects capital construction state property Russian Federation, the concluded recipient of federal budget funds. In this case, the amount of the agreement (state contract) must exceed 600,000,000 rubles, and it is provided advance payment in the amount of up to 30% of the amount of the contract (state contract), as well as the subsequent advance payment of the work performed in the specified amount after confirmation of the fulfillment of the work stipulated by the contract (state contract) in the amount of advance payments made (clause 9 of Decree of the Government of the Russian Federation N 1181).

Recipient of federal budget funds when concluding agreements (state contracts) with manufacturers of automotive and road construction equipment manufactured in the territory of the Russian Federation, in cases provided for in clause 17.1, part 2, art. 55 of the Federal Law of July 21, 2005 N 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs", has the right to provide for advance payments in the amount of up to 50% of the amount of the agreement (state contract), but not more the volume of the corresponding limits of budgetary obligations, brought in 2010 to him in the prescribed manner (clause 10 of Decree of the Government of the Russian Federation N 1181).

Accounting for advance payments

Accounting for settlements on advances issued in budgetary institutions in accordance with Instruction N 148n (hereinafter - Instruction N 148n) is kept on account 206 00 000 "Calculations on advances issued". This account takes into account only advances transferred to institutions for purchased goods (works, services), payment for which is carried out by non-cash transfers.

accounting entries for the reflection of advance payments are given in clause 155 of Instruction N 148n, namely:

1. The advance payment is listed:

Debit of account 206 00 000 "Calculations on issued advances"

Credit of accounts 201 01 610 "Disposal of funds of the institution from the accounts", 201 06 610 "Disposal of funds from the letter of credit account", 304 05 000 "Settlements on payments from the budget with financial authorities".

2. Acceptance, on the basis of the Notice for settlements on interbudgetary transfers (f. 0504817), of the amounts of the restored unused balance of the interbudgetary transfer in the form of a subsidy, subvention, other interbudgetary transfer having a special purpose, of past years to reduce the costs of interbudgetary transfers:

Debit of account 206 12 560 "Increase in accounts receivable on advances issued for transfers to other budgets of the budget system of the Russian Federation"

Credit of account 401 01 251 "Expenses for transfers to other budgets of the budgetary system of the Russian Federation".

3. Receipt of material assets and consumption of services on account of the previously listed prepayment:

Debit of account 302 00 000 "Settlements on assumed obligations"

4. Offset of subsidies, subventions provided autonomous institutions, the budgets of the relevant public legal entities according to the report on the expenses incurred, the financial source of which are the indicated subsidies, subventions:

Debit of accounts 302 10,830 "Reduction of accounts payable on gratuitous transfers to state and municipal organizations", 302 12,830 "Reduction of accounts payable on settlements on transfers to other budgets of the budget system of the Russian Federation"

Credit of accounts 206 10 660 "Settlements on advances issued on gratuitous transfers to state and municipal organizations", 206 12 660 "Reduction of receivables on advances issued on transfers to other budgets of the budget system of the Russian Federation".

5. Calculation of amounts to be returned to the budget income on account of interbudgetary subventions and subsidies previously provided and not used by the relevant budgets:

Debit account 205 05 560 "Increase in receivables from other budgets of the budget system of the Russian Federation"

Credit of account 206 12 660 "Decrease in accounts receivable on advances issued for transfers to other budgets of the budget system of the Russian Federation".

6. Write-off from balance sheet based on primary documents unrealistic to collect the amount of debt on advance payments made:

Debit account 401 01 273 "Extraordinary expenses on operations with assets"

Credit of account 206 00 000 "Settlements on issued advances".

Example 1 A budgetary institution purchased a car worth 826,000 rubles, including VAT - 126,000 rubles. In accordance with the terms of the contract, the budgetary institution transferred an advance payment of 30% to the supplier. The final payment is made after three days after the receipt of the car at the warehouse of the institution.

Under separate agreements, payment for services for the installation of an alarm system was made in the amount of 7,080 rubles, including VAT - 1,080 rubles, compulsory insurance auto civil liability (OSAGO) in the amount of 8260 rubles, including VAT - 1260 rubles.

For registering a car with the traffic police, a state duty in the amount of 500 rubles was paid by a budgetary institution.

The expenses were paid from the federal budget. The activity of a budgetary institution is not subject to VAT.

			Sum, rub.
Advance payment under the contract to buy a car
institution
with a supplier
The previously listed prepaid expense
Alarm installed
Installed paid for signaling
State duty paid to the traffic police

Final payment made with a supplier
(826,000 + 7080 + 500) rub.
for expenses

Accounting for VAT on advance payments

Budgetary institutions carrying out income-generating activities subject to VAT, when transferring payment amounts (partial payment) against future deliveries of goods (performance of works, provision of services, transfer of property rights), VAT amounts presented by the seller of these goods (works, services, property rights) ) upon receipt of such amounts of payment (partial payment), are accepted for deduction. This procedure follows from the provisions of paragraph 12 of Art. 171 of the Tax Code of the Russian Federation.

The specified deductions are made (clause 9 of article 172 of the Tax Code of the Russian Federation):

Based on invoices issued by sellers upon receipt of advance payment (partial payment);

Documents confirming the actual transfer of these amounts;

Agreement providing for their transfer.

The term for the seller to issue an invoice to the buyer is defined in paragraph 3 of Art. 168 of the Tax Code of the Russian Federation and is no more than five calendar days from the date of receipt of payment amounts (partial payment) on account of upcoming deliveries (performance of work, provision of services, transfer of property rights).

It should be noted that if within five calendar days counting from the date of receipt of the advance payment (partial payment) goods are shipped (performance of work, provision of services, transfer of property rights) against this payment, invoices for advance payment are not issued to the buyer.

The procedure for applying the VAT tax deduction for the transferred advance payments was explained by specialists of the Ministry of Finance in Letter No. 03-07-15/39 dated March 6, 2009 (hereinafter - Letter of the Ministry of Finance of Russia N 03-07-15/39).

As specified in paragraph 2 of this Letter, if the contract for the supply of goods (performance of work, provision of services, transfer of property rights) provides for the transfer of an advance payment (partial payment) without specifying a specific amount, then VAT calculated based on the amount the listed advance payment (partial payment) specified in the invoice.

Note. When making an advance payment in cash or in non-monetary form, VAT deduction is not provided due to the absence of a payment order from the buyer of goods (works, services, property rights) (paragraph 4, clause 2 of Letter of the Ministry of Finance of Russia N 03-07-15 / 39).

However, in the opinion of the judiciary, if payment and shipment of goods occurred in the same tax period, then payments cannot be considered advance. Taking into account that a quarter is considered a tax period for VAT, accordingly, advances are received in the quarter in which the goods are shipped (works are performed, services are rendered), the seller should not issue invoices (Resolution of the FAS SKO dated 08.05.2009 in case N A63-13178/2008-C4-33).

It is also worth noting that if the taxpayer does not deduct VAT when transferring an advance payment, then there should not be any negative consequences. This position is supported by the Federal Tax Service in the Letter of 08.20.2009 N 3-1-11 / 651. In this case, the taxpayer has the right to make a tax deduction for the goods (works, services, property rights) accepted for accounting, acquired for the implementation of transactions subject to VAT, provided that the requirements provided for in Ch. 21 of the Tax Code of the Russian Federation.

A similar opinion is expressed in para. 5 p. 2 of the Letter of the Ministry of Finance of Russia N 03-07-15 / 39, namely, the reduction in the total amount of VAT by tax deductions By transferred amounts advance payment is a taxpayer's right, not an obligation. In other words, if a taxpayer uses his right to deduct VAT on the goods (works, services) received, and not on the advance payment for the specified goods (works, services), this does not lead to an underestimation of the tax base and the amount of tax payable. to the budget.

Consider, for example, the reflection of prepayment in accounting.

Example 2 The federal budgetary institution, within the framework of income-generating activities, entered into an agreement with OJSC "Avtorus" for the supply of a car with a total value of 590,000 rubles, including VAT - 90,000 rubles. According to the terms of the contract, the institution makes an advance payment to the supplier in the amount of 30%.

An OSAGO contract was concluded in the amount of 5,000 rubles, and a state duty was paid to the traffic police for state registration car in the amount of 400 rubles.

All expenses were paid at the expense of funds received from income-generating activities subject to VAT within one tax period (Q2 2010).

In accounting, the purchase of a car will be reflected in the following entries:

			Sum, rub.
Advance payment under the contract to buy a car
The car entered the budget institution
Accounted for VAT on purchased car
Previously issued advance payment accepted for offset
Final payment made with a car supplier
State duty paid to the traffic police
State duty included in expenses
Vehicle put into service
Claimed for VAT by car purchased
The amount of insurance under OSAGO is assigned for expenses
Paid for OSAGO services

Example 3. A budgetary institution entered into an agreement with a supplier for the purchase of a computer worth 29,500 rubles, including VAT - 4,500 rubles. According to the terms of the contract, the budgetary institution transfers an advance payment on account of future deliveries in the amount of 30% - 8850 rubles, including VAT - 1350 rubles.

Payment of expenses was made at the expense of funds received from income-generating activities subject to VAT. At the same time, the advance was transferred in one tax period (I quarter of 2010), and the delivery of the computer and its final payment were made in the next tax period (II quarter of 2010).

In accounting, transactions will be reflected in the following entries:

			Sum, rub.
Advance payment posted in the amount of 30%
Advance VAT submitted for deduction based on invoice
The computer entered the budget institution
Shipping VAT amount allocated by purchased computer
Restored previously accepted for deduction advance VAT
Accepted for offset previously paid prepaid expense
Final payment made with a supplier
The computer is registered
The amount of shipping VAT is reflected, accepted for tax purposes