Explanations of the Ministry of Finance on the preparation of financial reporting forms. Explanations from the Ministry of Finance on the preparation of financial reporting forms Filling out Form 737 with the opening balance examples

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— Reports such as “ FHD plan " And " Treasury certificate » are uploaded monthly according to data provided by the Department of Education.

— Form 737 (by individual financial institution) unloaded from 1C:BGU 8.2. Please note that the tables for the IFI include only those rows (KEC) that correspond to this IFI (you can download the correspondence table in the “Instructions” section). If the KEK and IFO do not correspond, the amounts may not be loaded or “freeze” in the results (applies to everyone institution reports)

Example: a) according to IFO “ 09.01.01/02/For compensation of expenses in benefits." can't be 211 KEC.

b) in all IFOs according to 5 KFO from the profitable KEC there may be only 180.

— Forms 737 C (general for the KFO) . The first and second sections (“Income and Expenses”) are summarized from the forms “ ^ " The third section (“Sources of financing the institution’s fund deficit”) is downloaded from 1C:BGU 8.2.

When it changes “Forms 737 (by individual financial institution)”(reset from 1C or manual correction) necessary produce recalculation of Form 737 C (general for the CFO). To do this, open the desired report and click the button "Save".

— Form 769 (by individual financial institution) unloaded from 1C:BGU 8.2. Pay attention to compliance with KFO, IFO and KEC.

— Forms 769 (general for KFO) are summarized from the forms " 769 by individual financial institution" When changing data, perform the same actions 737 form.

—Balance 730, Form 768 (KFO 2 and 4), Form 721 unloaded from 1C:BGU 8.2.

a) in balance sheet new lines added. In Active: new line 337 = sum of rows 021 and 022.

line 338 = sum of rows 336 and 337. In Passive: the line is duplicated 337.

b) c form 768 gr. 7 (availability at the end of the period) = gr. 3 + gr. 4 – gr. 5.

c) in Form 721 information lines have been added (the results of the form itself are not affected).

line ^ = string 337 from Balance

line 483 = string 336 from Balance(the difference between the balances at the end of the period and at the beginning of the year).

— Form 387, Form 779, “Income and Expenses 2” filled in manually.

a) in form 387 V first section The amounts for the corresponding lines are filled in only according to KFO 4 and 5(in total). In second- By to all KFO (2+4+5).

b) shape 779 is filled out for each CFO separately.

c) in the form “ Income and Expenses 2» information about cash income and expenses (KFO 2) according to the established lines.

— Cost Analysis . Filling procedure:

A) balances at the beginning of the year- By KFO 2 and 4 are entered manually, By KFO 5 are calculated from Balance(except for 303.00 and 304.00 accounts).

b) cash execution– calculated from forms 737 C (general for KFO) in the context of each KEC.

V) actual income- get carried away manually.

G) actual expenses- By KFO 2 and 4 are entered manually(I have an opportunity unloading from 1C), By KFO 5 are calculated from Form 721.

e) balances at the end of the period – « debtor and creditor» are calculated from Form 769 (general for KFO) respectively.

e) deviations- must be equal zero and are calculated in the following way:

balances at the beginning of the year + cash execution + actual. income is a fact. expenses - balances at the end of the period

— Form 738 . Filling procedure:

a) (column 4) and Fulfilled financial obligations(gr. 9) are calculated from forms 737 C (general for KFO) respectively Planned appointments approved(gr. 4) and (gr. 9).

b) Accepted Liabilities(amounts under agreements) and accepted ^ (you can familiarize yourself with the procedure for accepting monetary obligations in the letter of the Ministry of Finance No. 02-06-07\552) – to be filled out manually.

V) gr. 6 = gr. 5 – gr. 4

gr. 8 = gr. 7 – gr. 4

gr. 10 = gr. 5 – gr. 9

gr. eleven = gr. 7 – gr. 9(according to the above letter, column 11 is not equal to accounts payable)

— Form 782 . Completely calculated from Form 737 (by individual financial institution) And Form 737 C (general for the KFO). For correct calculation Forms 782 recount needed Form 737 (by individual financial institution) And Form 737 C (general for the KFO).

— Reports are uploaded by KEC details from 1C:BSU.

— Reports “Cash, Facts, Costs C” (general for KFO) are summarized from forms “Cash, Facts, Costs” (in terms of individual financial information)

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a) to run control ratios on all reports need to be in list of reports and press the button Data checking»

b) check if necessary one a certain report is needed open the report itself and press the button “ Data checking»

In this case they will start only those control ratios, in which your chosen one participates report.

a) without detailed decoding

- V name of the CS is indicated by itself equality(what forms will participate in the CC).

— below(under the name) are displayed amounts with each of sides of equality with address lines.

b) detailed transcript

Groups ^

Below are main CS

Form 737 = FHD Plan

Data KS compare Forms 737 gr. 4 « Planned appointments» (amounts unloaded from 1C:BSU) with reports " FHD plan» (amounts unloaded from DO)

— Form 737 C (general for the KFO) = FCD Plan C (general for KFO). Amounts are compared in terms of KEC

— Form 737 (by individual financial institution) = FCD plan (in the context of individual financial institutions). Final amounts are compared for each individual financial institution

Form 737 = Treasury Certificate

Data KS compare Forms 737 gr. 9 « Total planned appointments completed» (amounts unloaded from 1C:BSU) with reports " Treasury certificate» (amounts unloaded from DO)

— Form 737 C (general for the KFO) = Treasury certificate (general for KFO). Amounts are compared in terms of KEC

— Form 737 (by individual financial institution) = Treasury certificate (by individual financial institution). Final amounts are compared for each individual financial institution.

Balance 730 = Form 769 (Accounts Receivable and Payable)

Data KS compare Balance 730(balances at the end of the period) from Form 769 (general for KFO) for each account(sub-account) separately.(769 Debit– 205.ХХ, 206.ХХ, 208.ХХ, 209.ХХ. 769 Credit– 302.ХХ, 303.ХХ, 304.03)

Balance 730 = Form 721, 721 = 721, 730 = 730

In this group KS check basic reporting forms:

— Are being verified ASSETS With PASSIVE Balance 730 (How on Start year and on end period).

— Being checked internal KS Forms 721: page 300 (p. 310 + 380 ) = page 301 (p. 010 — 150 ) – p. 302 .

After as internal terms of each forms, speed should be compared for each form: Balance 730(difference between remainders) = Form 721(difference between admission and departure)

Balance 730 = Form 768

Data KS compare balances at the beginning of the year and balances at the end of the period Balance 730 With Form 768 (according to KFO 2+4) for each account(sub-account) separately.

Form 768 = Form 721

Data KS compare Form 768 (receipts minus disposals) By 101.XX And 105.XX accounts , With Form 721(Net receipt OS And MOH respectively).

Cost Analysis

Data KS check deviations for each KEC, which should be equal Zero. Calculation method deviations see above (section “Working with reports”)

The information contained in Instruction No. 33n is often not enough to correctly reflect individual transactions of financial and economic activities in the financial reporting forms. Therefore, the financial department, together with the Federal Treasury, issues letters that convey to accounting subjects important information about the reflection of certain transactions in accounting reporting forms. The Letter of the Ministry of Finance of the Russian Federation No. 02-07-07/21798, the Treasury of the Russian Federation No. 07-04-05/02-308 dated 04/07/2017 (hereinafter referred to as Letter No. 07-04-05/02-308) discusses the features of reflection in forms 0503723 , 0503737, 0503728 individual operations. As part of this consultation, the author analyzes the provisions of this letter using examples.

Return of the remaining subsidies to budget revenues

Healthcare institutions from the budgets of the budgetary system of the Russian Federation receive:

subsidies for fulfilling the founder’s assignment;

targeted subsidies.

The remaining amounts of subsidies allocated to fulfill the founder’s assignment are subject to return to the budget in the following cases:

a) failure by the institution to fulfill the indicators of the state (municipal) assignment of the founder;

b) the presence of an unspent balance if a violation in terms of spending subsidy funds is revealed during the inspection.

In turn, the balance of the targeted subsidy is returned in the following cases:

the presence of an unspent balance of the subsidy;

detection during the audit of violations regarding the expenditure of subsidy funds (misappropriation).

The return to the budget of the remaining amounts of subsidies can be carried out both at the expense of the remaining amounts of subsidies generated by the institution, and at the expense of other revenues not prohibited by law, with the exception of funds provided to federal budgetary and autonomous institutions in accordance with paragraph. 2 p. 1 art. 78.1 and art. 78.2 of the Budget Code of the Russian Federation and for other purposes (Letter of the Ministry of Finance of the Russian Federation dated April 12, 2016 No. 02-01-09/20629).

Letter No. 07-04-05/02-308 contains clarifications on how to reflect these transactions in reports (f. 05034723, 0503737).

Let's consider this situation.

Example 1.

In 2016, a budget-funded medical institution was allocated a targeted subsidy, which was not fully spent by the institution. As of January 1, 2017, the institution had a subsidy balance of 25,000 rubles, which was transferred to budget revenue in March 2017.

In accounting, transactions for transferring the balance of the targeted subsidy to budget revenue are reflected as follows:

For reference: it is allowed to reflect transactions for the transfer (payment) of amounts of return of excess income received (income from advances) of the current financial year, including subsidies (grants) received by the institution for the current year, as well as when transferring (payment) amounts of return of excess income received (income from advances) ) of previous years, with the exception of the return of the balances of subsidies (grants) of previous years received by the institution, according to off-balance account 17 with a minus sign (clause 2.3 of Letter No. 07-04-05/02-308). By off-balance account 18 with a minus sign it is acceptable to reflect refunds of current year expenses.

From the explanations given in clauses 2.1 and 2.2 of Letter No. 07-04-05/02-308, it follows that transactions for the return of subsidy amounts are reflected in the report (form 0503723) on lines 421, 422 of section. 3 “Change in fund balances”, and in the report (f. 0503737) - on lines 910 and 951 of section. 4 “Information on returns of balances of subsidies and expenses of previous years”, taking into account such features.

The following information is shown on lines 420, 421, 422 of the report (f. 0503723):

Indicator name	Line code

Including
		The receipt of refunds of the balances of subsidies (grants) provided by the institution to other organizations before the start of the reporting period is reflected as part of the amount of restoration of expenses of previous years. Defined as the sum of lines 421 and 422
		The amount of proceeds from the return of accounts receivable from previous years (restoration of cash expenses from previous years) is reflected. This line indicates the amount of receipts of returns of the balances of subsidies (grants) provided by the institution to other organizations before the start of the reporting period
To return the remaining subsidies from previous years		The amount of returns (disposals from returns) of the balances of subsidies of previous years is indicated, including the balances of the amounts of subsidies formed in connection with the institution’s failure to achieve the indicators of the state (municipal) task

Let us recall that the report (f. 0503723) is compiled in the context of KOSGU codes, based on analytical data on the types of receipts and disposals reflected in off-balance sheet accounts 17"Cash receipts" 18 “Disposals of funds” opened to accounts:

– 0 201 11 000 “Institutional funds in personal accounts with the Treasury”;

– 0 201 21 000 “Institutional funds in accounts with a credit institution” (for autonomous institutions);

– 0 201 23 000 “The institution’s funds are on the way to a credit institution”;

– 0 201 26 000 “Institutional funds in special accounts in a credit institution”;

– 0 201 27 000 “Institutional funds in foreign currency in accounts with a credit institution”;

– 0 201 34 000 "Cash register";

– 0 210 03 000 “Cash settlements with financial authorities.”

For reference. Paragraph 2.1 of Letter No. 07-04-05/02-308 states that the attachment to the letter contains a report template (f. 0503723). However, in fact, the application only contains a report template (f. 0503737). If the report template (f. 0503723) is not compiled and submitted by the Ministry of Finance in May - June 2017, this report as of July 1, 2017 should be drawn up according to the form contained in Instruction No. 33n.

Example 2.

An operation to transfer the balance of the targeted subsidy in the amount of 25,000 rubles to budget revenue. reflected in account 18, opened to account 5,201 11,610.

In the report (f. 0503723) the operation is reflected as follows:

3. Change in balance

Indicator name	Line code	Code according to KOSGU

For cash transactions not related to inflows and outflows
Including
For the return of accounts receivable from previous years
Including:
To return the remaining subsidies from previous years

In the report (f. 0503737), the return of the balance of subsidies is indicated on lines 910 and 950 as follows (clause 2.2 of Letter No. 07-04-05/02-308):

Indicator name	Line code	Features of filling a line
Returned balances of subsidies from previous years, total (defined as the amount according to analytics codes 130 and 180)		This line reflects the return of the balances of subsidies (grants) from previous years indicated on line 592 of the report (f. 0503737). Information on the return of subsidies is detailed by analytics codes: – 130 – in terms of the listed balances of subsidies for financial support for the implementation of state (municipal) tasks; – 180 – in terms of the listed balances of subsidies for other purposes, grants. Column 3 on line 910 of the report (form 0503737) is not filled in
Income from the provision (performance) of paid services (work)
Other income
Refunded expenses from previous years, total		This line reflects the receipt of funds from the return of amounts of previously transferred cash collateral, as well as receivables from previous years (restoration of cash expenses from previous years). The indicator for line 950 is equal to the indicator for line 591 of the report (form 0503737). At the same time, the letter says that line 591 of the report (f. 0503737) is detailed according to analytics codes (column 3): – regarding the return of amounts of previously transferred monetary security – reflecting the zero analytics code (“000”); – in terms of the return of accounts receivable from previous years for expenses (restoration of cash expenses of previous years) - according to codes of types of expenses. Column 3 on line 950 of the report (form 0503737) is not filled out

Let us remind you that the report (f. 0503737) reflects the indicators of plan execution based on analytical data from the accounting records of the institution in the context of analytical codes according to the corresponding codes (structural components of codes) of the budget classification corresponding to the type of receipts (income, other receipts, including from borrowings ( sources of financing the deficit of the institution’s funds), type of disposals (expenses, other payments, including repayment of borrowings) (clause 36 of Instruction No. 33n) When drawing up the report, you should be guided by the form given in the appendix to Letter No. 07-05-05/. 02-308.

Example 3.

Let's use the conditions of example 2.

In the report (f. 0503737), the transfer of the balance of the targeted subsidy to budget revenue will be reflected as follows:

4. Information on refunds of balances of subsidies and expenses of previous years

For reference. In paragraph 2.1 of Letter No. 07-04-05/02-308, it is noted that when drawing up the report (form 0503723), the indicators on lines 165, 182, 234, 247, 263, 302, 303, 304, 345, 352, 361, 362, 363 are not reflected. For these lines, the name of the indicator is not indicated.

Operations for temporary borrowing of funds from one KVFO to another

In the event of the absence or insufficiency of funds in a personal account under one type of activity code to carry out expense transactions, the institution has the right to temporarily borrow the missing funds from another personal account or from another KVFO. The Letter of the Ministry of Finance of the Russian Federation dated December 28, 2016 No. 02-06-10/79177 shows the correspondence of accounts for the reflection of operations on temporary borrowing of funds from the code of the type of financial security 3 to the code of the type of financial security 2. The correspondence of accounts proposed in the letter can also be applied to the reflection operations for borrowing funds under other activity codes. These transactions are reflected through account 0 304 06 000 “Settlements with other creditors”.

From the information given in clause 2.1 of Letter No. 07-04-05/02-308, clause 55.1 of Instruction No. 33n, it follows that operations to raise funds to cover the cash gap when fulfilling an obligation within the limits of the cash balance on the personal account the institution's account (borrowing funds between types of activities) are reflected in the report (f. 0503723) on lines 463, 464, 501 and 502, taking into account the following features.

Indicator name	Line code	Features of filling a line

Including
		Reflects the funds received to fulfill the obligation and reflected in off-balance account 17, open to account 0 304 06 000. The indicator is reflected with a minus sign
		The cash outflow indicators reflected in the off-balance account 18, open to account 0 304 06 000. The indicator is indicated in a positive value

Including
		The operations indicated on line 463 are reflected with a minus sign. The same line records the sum of the indicator given in line 710 of column 9 of the report (form 0503737) presented on the reporting date and the indicator of receipt of funds for temporary disposal without taking into account non-cash transactions
		The transactions listed on line 464 are reflected. The indicator is fixed in a positive value. This line reflects the sum of the indicator in line 720, column 9 of the report (form 0503737), presented as of the reporting date, and the indicator for the disposal of funds in temporary disposal, excluding non-cash transactions

Example 4.

To carry out expense transactions under activity code 7, the institution was forced to raise funds in the amount of 150,000 rubles. from activity code 2.

In accounting, operations to raise funds are reflected as follows:

	Debit	Credit	Amount, rub.
Funds were raised from KVFO 2 to fulfill obligations under KVFO 7
Funds written off from KVFO 2	2 304 06 830 18 (KOSGU 610)	2 201 11 610 18 (KOSGU 610)	150 000 150 000
Funds have been received for KVFO 7	7 201 11 510 17 (KOSGU 510)	7 304 06 730 17 (KOSGU 510)	150 000 150 000
The obligations under KVFO 7 were fulfilled		7 201 11 610 18 (KOSGU 610)	150 000 150 000

In the report (f. 0503723), when reflecting transactions according to KVFO 7, the accounting entries given in the example will be reflected as follows:

3. Changes in fund balances

Indicator name	Line code	Code according to KOSGU	During the reporting period
Change in fund balances when managing balances, total
Including
Receipt of cash when managing balances
Change in fund balances, total
Including
By increasing cash

In the report (f. 0503723), when reflecting transactions under KVFO 2, the accounting entries given in the example will be reflected as follows:

Indicator name	Line code	Code according to KOSGU	During the reporting period
Change in fund balances when managing balances, total
Including
Disposal of cash when managing balances
Change in fund balances, total
Including
By reducing cash

Operations for collection of funds upon revocation of a bank’s license

If the Central Bank of the Russian Federation revokes a credit institution's license to carry out banking operations, collected funds for which there is no bank statement about crediting to the bank account are reflected in the report (form 0503737) as follows (clause 2.2 of Letter No. 07-04-05/ 02-308):

Line number, columns	Information displayed by line, column
Operations for the withdrawal of funds from the institution's cash desk during collection are reflected in section 3 "Sources of financing the institution's funds deficit"
Column 6 lines 731	The indicator is reflected with a plus sign (in the form template provided with the letter, it is noted that this indicator is indicated with a minus sign)
Column 6 line 710	The indicator is reflected with a minus sign
Column 7 lines 732	The indicator is shown with a minus sign (in the form template for the letter it is indicated that this indicator is reflected with a plus sign)
Column 7 lines 720	The indicator is reflected with a plus sign
Operations for writing off collected funds for which there is no bank statement about crediting to the bank account, when the Central Bank of the Russian Federation revokes a credit institution's license to carry out banking operations
Section 2 “Establishment expenses”, column 6	The indicator is reflected using analytics code 853 “Payment of other payments”
Section 3 “Sources of financing the institution’s fund deficit”, column 6, line 720	The indicator is given with a plus sign
Column 9 line 730	The indicator is zero

Operations involving a shortage of funds at the institution's cash desk

The amount of cash shortage at the institution’s cash desk is reflected in column 7 of the report (form 0503737):

– in section 2 “Institutional expenses” - according to analytics code 853 “Payment of other payments”;

– in section 3 “Sources of financing the institution’s funds deficit” – on line 720 with a plus sign.

Example 5.

During the audit, a shortage of funds in the cash register of the institution was discovered in the amount of 5,000 rubles. This fact was recorded in the inspection report.

The amount of the identified shortage will be reflected in the accounting accounts as follows:

In the report (f. 0503737) this operation will be reflected as follows:

Creating a reserve for upcoming expenses

If your institution is forming a reserve for upcoming expenses, then transactions on 500 accounts for accepting deferred obligations, forming and spending the reserve in the report (f. 0503738) are reflected taking into account the information set out in clause 1.2.3 of Letter No. 07- 04-05/02-308 . From this paragraph it follows that in the column “Accepted obligations, total” (column 6 of the report (f. 0503738)) information on account 0 502 99 000“Deferred liabilities for other future years (outside the planning period).”

According to line 911 section. 3 reports (f. 0503738) columns 4 – 5, 7 – 9, 11 are not filled out.

Indicators accounts 0 502 99 000 are formed in the amount of the reserve for future expenses ( account 0 401 60 000“Reserves for future expenses”) created for these obligations. At the same time, in column 6 of section. 3 reports (f. 0503738) reflect the indicator for account 0 502 99 000, formed at the end of the reporting period (account credit balance), which must correspond to the indicator for account 0 401 60 000 at the end of the reporting period (account credit balance).

We propose to consider the provisions of this paragraph using a specific example.

Example 6.

By calculation in a medical institution it is established:

– the annual amount of the reserve fund in terms of vacation pay is 1,200,000 rubles;

– the annual amount of the reserve fund in terms of payment of insurance premiums from vacation pay amounts is 362,400 rubles;

– the amount of monthly contributions (taking into account the balance formed at the beginning of the year) – 100,000 rubles;

– the amount of monthly contributions to the reserve for the amount of insurance premiums that must be accrued and paid from the vacation pay amounts is 30,200 rubles.

For the period January – June, the size of the reserve fund amounted to 600,000 rubles. (subarticle 211 of KOSGU) and 181,200 rubles. (Subarticle 213 KOSGU). During this period, employees of the institution were accrued and paid vacation pay in the amount of 250,000 rubles. (the amount of accrued and paid insurance premiums is RUB 75,500).

The 2017 transactions described in the example will be reflected in the accounting accounts as follows:

	Debit	Credit	Amount, rub.
The rights to assume obligations in the amount of approved planned assignments are reflected:
– regarding the formation of a reserve for upcoming expenses for vacation pay
– in terms of the amounts of insurance premiums subject to accrual and payment to the budget from the amounts of vacation pay, for the even payment of which a reserve for future expenses was formed
A reserve fund was formed through monthly contributions in the period January–June:
- for vacation pay
- to pay insurance premiums
The institution accepted liabilities in the amount of the created reserve:
- for vacation pay
- to pay insurance premiums
The current year's obligations to pay vacation pay to employees at the expense of previously formed deferred obligations have been accepted:
– regarding vacation pay accrued to employees
– regarding the amounts of insurance premiums accrued from the amounts of vacation pay
Monetary obligations accepted:
– for payment of vacation pay accrued to employees
– on transferring to the budget the amounts of insurance contributions accrued on the amounts of vacation pay
Accrued to the employee:
– vacation pay

Vacation pay amounts paid to employees	2 210 03 560 17		250 000 250 000

		2 210 03 660 18	250 000 250 000

The amount of insurance premiums transferred to the budget		2 201 11 610 18	75 500 75 500

As can be seen from the table presented, as of July 1, 2017, the institution had the following data:

– credit turnover account 2 502 11 111– 250,000 rub.;

– credit turnover account 2 502 11 213– 75,500 rub.;

– account credit 2 502 12 111– 250,000 rub.;

– account credit 2,502 11,213– 75,500 rub.;

– indicator for count 18, open to account 2 201 11 610, By KVR 111– 250,000 rub., according to KVR 119– 75,500 rub.

In section 1 of the report (f. 0503738) these indicators will be reflected as follows:

Indicator name	Code of type of expenses (disposals)		Accepted monetary obligations	Fulfilled financial obligations

1. Liabilities of the current (reporting) financial year for expenses, total
Including
Expenses incurred within the wage fund
Compulsory social insurance contributions for employee compensation payments
		(Credit turnover by account 2 502 11 xxx)	(Account credit 2 502 12 xxx)	(Indicator for off-balance account 18, open to accounts 2 201 11 610, 2 210 03 660 )

In section 3 of the report (f. 0503738) these indicators will be reflected as follows:

Indicator name	Code of type of expenses (disposals)	Accepted obligations, total	The accepted obligations were not fulfilled

3. Liabilities of financial years following the current (reporting) financial year, total
Including expenses

For deferred obligations:
– to create a reserve for upcoming vacation expenses
– for the formation of a reserve for upcoming expenses for the calculation and payment of insurance premiums

* By KVR 111 in the amount of 350,000 rubles. (the indicator is equal to the credit balance accounts 2 502 99 211(RUB 600,000 - RUB 250,000) and credit balance on account 2 401 60 211(600,000 rub. - 250,000 rub.)).

** By KVR 119 in the amount of 105,700 rubles. (the indicator is equal to the credit balance accounts 2 502 99 212(RUB 181,200 - RUB 75,500) and credit balance on account 2 401 60 213(RUB 123,969.8 - RUB 114,760)).

The indicator in column 6 must be equal to the indicator reflected in column 10 of the report (f. 0503738).

Information on the institution's receivables and payables (f. 0503769)

Clause 2.5 of Letter No. 07-04-05/02-308 provides explanations for filling out the table of the explanatory note (f. 0503769). This table is included in the quarterly reporting. It is formed and presented separately by type of activity (codes of types of financial support 2, 4, 5, 6, 7) and types of debt (receivables, payables) indicating in section. 1 in the 1st – 17th digits of the accounting account number:

in terms of income calculations: in the 1st - 4th digits - the corresponding section, subsection (analytical code of the type of function, service (work) of the institution), in the 5th - 14th digits - zeros, in the 15th - 17th digits - codes analytical groups of subtypes of budget revenues;

in terms of calculations of expenses: in the 1st - 4th digits - the corresponding section, subsection (analytical code of the type of function, service (work) of the institution), in the 5th - 14th digits - zeros, in the 15th - 17th digits - codes types of budget expenditures;

in terms of settlements for operations to attract funds within the framework of covering the cash gap when fulfilling an obligation within the limits of the balance of funds on the institution’s personal account (borrowing funds between types of activities - account 0 304 06 000“Settlements with other creditors”): in the 1st – 17th digits – zeros.

The letter provides detailed explanations on how to reflect information in the 1st – 4th digits of the account number when filling out column 1 of the table (f. 0503769).

In conclusion, we note that Letter No. 07-04-05/02-308 explains the features of recording transactions in forms 0503723 and 0503737:

to return to budget revenue the amounts remaining from subsidies from previous years;

to attract funds from one KVFO to another.

Also in this letter attention is paid to reflecting:

a) in the report (f. 0503737) of transactions for the withdrawal of funds from the institution’s cash desk during collection in the event of revocation of a credit institution’s license to carry out banking operations;

b) in the report (f. 0503728) of operations on the formation of a reserve for future expenses and its use;

c) in sections 1 – 4 of information (form 0503769) (table of explanatory note (form 0503760)) information on the application of the budget classification of the Russian Federation.

When filling out reporting forms, an institution can use the explanations contained in other letters from the Ministry of Finance and the Federal Treasury.

In the report (f. 0503737), reflect data on planned and actual income and expenses. For more information about who needs to submit the form, when, and how to fill it out without errors, read the article.

A report on the implementation of the FCD plan is generated separately for each type of financial support (activity):

the institution's own income (KFO 2);
subsidy for the implementation of a state (municipal) task (KFO 4);
subsidies for other purposes (KFO 5);
subsidies for capital investments (KFO 6);
funds for compulsory health insurance (KFO 7).

The founders and financial authorities check the reporting that institutions submit to them to determine whether its indicators correspond to the control ratios established by the Ministry of Finance.

A report on the institution’s implementation of the FCD plan (f. 0503737) must be provided by all budgetary and autonomous institutions and their separate divisions.

Form form 0503737

On June 24, 2019, Order No. 73n of the Ministry of Finance dated May 16, 2019, with amendments to Instruction 33n, came into force. This legal document changes the report form 0503737 and makes adjustments to the instructions for filling it out. The adopted amendments should be applied when preparing reports for 2019. Letters from the Ministry of Finance No. 02-06-07/43076 and the Federal Treasury No. 07-04-05/02-12069 dated June 11, 2019 clarify that quarterly and monthly reports in 2019 are formed on the basis of the new edition of 33n. This means that you need to submit a new form 0503737 6 months in advance.

The name of column 10 was changed: it was “Planned assignments not fulfilled”, it became “Amount of deviation”. Column 10 is now filled in under any conditions.

Submit the report (f. 0503737) as part of the quarterly and annual financial statements. Submit it on April 1, July 1, October 1 and January 1 of the year following the reporting year.

Reporting Guide: 33 samples and 37 recommendations for completion

Instructions for filling out form 0503737 in 2019

In the report (f. 0503737), reflect the indicators of cash execution of the cash flow plan on an accrual basis from the beginning of the year. The form consists of four sections:

income of the institution;
expenses of the institution;
sources of financing the institution's funds deficit;
information on refunds of subsidies and expenses from previous years.

Generate the report according to the budget classification codes that you use. If there are no indicators for some codes, do not fill in the lines for them. See Table 1 for how to fill out sections of the report.

How to fill out sections of the form

	Analytics code	How to shape
1. Income of the institution	Codes of the analytical group of the subtype of budget revenues	Reflect data on the receipt of income and their return in the current year. Exception – returns of balances of subsidies or grants from previous years Column 10 is now mandatory to fill out
2. Establishment expenses	Expense type codes (CVR)	Reflect data on expenses taking into account those restored in the current year. Exception – refunds of expenses from previous years
3. Sources of financing the institution’s funds deficit	Analytical group codes for the type of sources of financing budget deficits	Reflect data on cash receipts and cash outflows - sources of financing the institution's funds deficit. On line 591 (analytics code 510) of the section, reflect the return to the institution’s account of accounts receivable from previous years (restoration of cash expenses from previous years) and previously transferred collateral. On line 592 (analytics code 610) of the section, reflect the balances of subsidies (grants) from previous years transferred from the account, as well as the amounts of security (collateral)
4. Information on refunds of balances of subsidies and expenses of previous years		Help section. Reflect in it:
		– line 910: returns of balances of subsidies (grants) from previous years, reflected on line 592. This is discussed in the letter of the Ministry of Finance dated May 15, 2019 No. 02-06-05/35076;
		– line 950: returns of accounts receivable from previous years (recovery of cash expenses from previous years), reflected on line 591.

Features of Section 3 of the Report f. 0503737

Reflect all cash flow transactions in line 700. Do it this way: on line 710 indicate cash receipt transactions, on line 720 – disposal transactions. Additionally, expand the direction of movement of funds by line:

520, 620 – receipt of money and the result of currency revaluation;
730 – internal turnover: transfer of money from the account to the cash desk and back, between the accounts of the institution;
820 – movement of money between the institution and separate divisions or branches that have the status of legal entities;
830 – movement of money in the account balance or in the cash register for internal borrowings and non-cash transactions.

After you complete the report, review it. To do this, compare lines 450 and 500 in columns 4, 5, 6, 7, 8, 9, they must have the opposite sign (clause 41 of Instruction No. 33n).

When filling out the report (f. 0503737), take into account the explanations of the financial departments. The Ministry of Finance and the Federal Treasury regularly issue letters that clarify the reporting rules for the current year. Typically these letters are addressed to federal agencies and administrators. But the financial authorities of the constituent entities of the Russian Federation and municipalities also use clarifications of letters.

Non-cash transactions

Non-cash transactions are those transactions that take place without the movement of funds of the institution. All such transactions must be reflected in column 8 “Non-cash transactions” of the report (f. 0503737).

The main non-cash operations of budgetary and autonomous institutions include, for example, when the institution:

withholds damages from the employee’s salary;
pays the obligations under the contract minus the penalty.

If a bank deducts remuneration for its services, for example, acquiring, from the institution’s income, then this also applies to non-cash transactions.

The main financial document of a budgetary institution is the plan of financial and economic activities. From it you can obtain planning data about what sources the institution will live from in a certain period and for what purposes they will be used. The accountant reports to the founder on its performance quarterly. For this purpose, a corresponding form is provided - 737. And, of course, certain rules for filling it out have been approved: what information and where should go into this or that cell.

This report contains information on income received by type, expenses incurred also by type, sources of financing and the return of subsidies from previous years.
Does your 1C database always automatically and correctly fill out a report on the execution of the FHD plan (OKUD form 0503737)? If not, then be sure to read this article, save it in your magic chest with useful information and share it with your friends.

During the reporting period, the greatest value for an accountant is time. And in order not to lose it when preparing reporting forms, I propose to talk about how to correctly enter current documents into 1C, so that the report is generated using one “Fill” button.
Within the framework of this article, columns 5 “through personal accounts”, 6 “through bank accounts” and 7 “through the institution’s cash desk” of sections 1 “Institutional income” and 2 “Institutional expenses” will be of greatest interest to us.

How to reflect operations in the program so that these columns are filled out correctly and correspond to reality?
Instruction 33n states that to fill out this report, off-balance sheet accounts 17 and 18 are used, which reflect the cash flow of the institution. Postings to these off-balance sheet accounts are generated simultaneously with transactions in which accounts 201.11, 201.13, 201.23, 201.27, 201.34 and 210.03 participate
Based on the names of accounts 17 and 18, we understand that the first of them is used to fill out the “Institutional Income” section, and the second - for the “Institutional Expenses” section.

The relationship between balance sheet/off-balance sheet accounts and the corresponding report columns is shown in the figure. If these conditions are met, then you will not have any difficulties filling out Form 737.

To make it easier to understand, let’s look at an example of accounting for transactions in 1C and see how this information will be reflected in Form 737.

Situation 1. Funding was received from the founder under KFO 4 in the amount of 35,000 rubles.

When a subsidy is received, the accountant, based on a personal account statement and a payment order, must fill out the “Cash Receipt” document with the transaction type “Subsidy Receipt”. It is very important that the account 17.01 is set in the “Debit Account” field.

The result is shown in the figure.

This transaction will be reported on Form 737 in Box 5 of the Income section.

If you have difficulties with where the program inserts values into reports, then you can use a hint - right-click on the cell and select “Decipher autofill”. The program will answer the question where the information was obtained from.

When generating the balance sheet for account 17.01, we should see the same amount. If your institution conducts income-generating activities and income is received at the cash desk, SALT is calculated on the account 17.34, if through the terminal - SALT on the account 17.30.

Once funding is received, we will carry out the necessary expenditure transactions.

Situation 2. Payment has been made for consumed electricity in the amount of 25,000 rubles.

In this case, a document “Request for cash expense” must be prepared with the transaction type “Payment to suppliers” or “Cash disposal”.

I am more accustomed to using “ZKR”, since I upload prepared documents from 1C through the menu item “Exchange with treasury systems and bank institutions” from the “Treasury/Bank” section into the SUFD treasury program.

On the “Execution” tab, having received an account statement, I put a tick in the “Paid” field and indicate the date. It is this operation that will help generate the necessary records.

Situation 3. DS were transferred to a bank card for further payment of wages in the amount of 5,000 rubles and a similar amount for issuing an advance against the report.

It is necessary to prepare an “Application for cash (bank card)”, with the help of which the required transactions will be generated.

Cash received from the card will be posted to the cash desk (“PKO”).

Based on the Cash Expenditure Order, wages are paid from the cash register.

To reflect settlements with accountants, you must register the accounting transaction manually.

After completing all the necessary documents, we will fill out Form 737 again and see what the picture is.

To make it easier to find errors, you need to understand the data from which documents fall into one or another column. In the following figure I tried to schematically reflect this relationship.

And, of course, do not forget to use the decryption of automatic filling of cells that the program itself offers us. Thanks to such tips, we will easily understand which SALT account we need to contact to analyze the information.

The figure shows the balance sheet for account 18.00 for subaccounts broken down by KEC and KPS. If your institution operates in several financial institutions, it would be logical to add this indicator.

How to set up a statement is shown in the figure below. If an element is missing, it can be easily added using the button of the same name.

Another important point: what should you compare this form with in order to understand whether it is filled out correctly?
Every month, the OFK, in which we have personal accounts, provides a report on the status of the personal account. This is a kind of summary of transactions that went through a personal account. The same information is contained in Form 737, so these documents must correspond to each other.
How can I check this data?
Columns 4 and 10 of line 700 of Form 737 must be equal to the amount of the balance in the personal account. In the program, enter the beginning balance amount manually.
Next, check the amounts by budget classification codes. For example, the amount according to code 130 from the report on the status of a personal account should be equal to the amount from column 9 on line 040. If on this personal account you have funds taken into account by “2” and “4”, then you need to summarize these values in form 737 for both types of financial support. The situation is similar for expenses, with the only difference being that if you had expenses restored, you need to reduce the values by this amount.

Let us highlight the main idea once again: to check the correctness of filling out form 737, we build the SALT for account 17 or 18 in the context of KFO, KPS, KEK and compare the data with the report.
Upon receipt of the Report on the status of the personal account, we also perform a reconciliation.
And only after that we can submit our report directly to the founder.

It is advisable to conduct such a check on a monthly basis, although this report is submitted at the end of the quarter. With this organization of work it will be much easier to find errors.

Personally, I really like creating reports because they are associated with jigsaw puzzles, which I loved to play as a child. And when all the reports agree, there is a pleasant feeling that the mosaic picture is put together correctly.
I wish you, too, to submit reports with ease and pleasure!