Order Federal Treasury dated October 10, 2008 N 8n (with amendments and additions)

Order of the Federal Treasury dated October 10, 2008 N 8n
"About order cash service performance federal budget, budgets of subjects of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial bodies of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets"

With changes and additions from:

July 30, December 25, 2009, October 29, 2010, December 27, 2011, September 6, 2013, December 4, 2015, October 14, 2016, December 28, 2017

In accordance with Articles 166.1 and 241.1 of the Budget Code of the Russian Federation (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 1998, N 31, Art. 3823; 2005, N 1, Art. 8; 2007, N 18, Art. 2117) I order:

2.1. Establish that from January 1, 2011 to July 1, 2012, the provisions of this order, established for federal state institutions, state institutions of the constituent entities of the Russian Federation, municipal state institutions, apply to federal budgetary institutions, budgetary institutions of the constituent entities of the Russian Federation, municipal budgetary institutions , in respect of which, respectively, federal executive authorities, state authorities of the constituent entities of the Russian Federation, local governments, subject to the provisions of parts 15 and 16 of Article 33 federal law dated May 8, 2010 N 83-FZ "On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions” (hereinafter referred to as Federal Law N 83-FZ), no decision was made to provide them with subsidies from the relevant budget in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation.

Information about changes:

2.2. Establish that the provisions of paragraphs 2.5.1, 3.3 - 3.9, 9.2 - 9.4, 9.23, 9.24, 9.31 of the Procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets approved by the Order (hereinafter referred to as the Procedure), in terms of accounting for transactions with funds received from income-generating activities, are applied only in relation to budget institutions constituent entities of the Russian Federation, municipal budgetary institutions for which, respectively, the state authorities of the constituent entities of the Russian Federation, local governments, taking into account the provisions of part 16 of article 33 of Federal Law N 83-FZ, have not made a decision to provide them with subsidies from the relevant budget in accordance with paragraph 1 article 78.1 of the Budget Code of the Russian Federation, and are valid until the end of the transition period established by part 13 of article 33 of Federal Law N 83-FZ.

3. I reserve control over the execution of this order.

Vice-chairman
Government of the Russian Federation -
Minister of Finance of the Russian Federation

Installed new order cash services budget execution budget system of the Russian Federation and the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial bodies of the constituent entities of the Russian Federation and municipalities in the execution of the relevant budgets.

Accounting for transactions with budget funds is carried out on single budget accounts opened by the Federal Treasury bodies separately for each budget in institutions of the Bank of Russia. Cash payments from the budget are made by the Federal Treasury on the basis of payment documents submitted to the Federal Treasury in the order in which they are submitted and within the limits of the actual availability of the balance of funds in the single budget account. All operations on cash receipts and cash payments are carried out and accounted for by the Federal Treasury on a single budget account by codes budget classification RF.

The functions of the financial authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets are carried out by the bodies of the Federal Treasury on the basis of agreements between them and the highest executive bodies of state power of the constituent entities of the Russian Federation (local administrations of municipalities).

Order of the Federal Treasury of October 10, 2008 N 8n "On the procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the territorial bodies of the Federal Treasury to exercise certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets"

Registration N 12617

This document has been modified by the following documents:

See a future revision of this document

The text of this document is presented in the version valid at the time of the release of the version of the GARANT system installed on your system.

The changes come into force 10 days after the day of the official publication of the said order.

The changes come into force 10 days after the day of the official publication of the said order, with the exception of changes that come into force on January 1, 2014.

"On the procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets" (Registered in the Ministry of Justice of Russia on November 12, 2008 N 12617)

Document text

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

CASH SERVICE PERFORMED BY THE FEDERAL

OF THE BUDGET, BUDGETS OF THE SUBJECTS OF THE RUSSIAN FEDERATION

AND LOCAL BUDGETS AND THE PROCEDURE FOR IMPLEMENTATION BY TERRITORIAL

BODIES OF THE FEDERAL TREASURY INDIVIDUAL FUNCTIONS

FINANCIAL AUTHORITIES OF THE SUBJECTS OF THE RUSSIAN FEDERATION

AND MUNICIPALITIES FOR EXECUTION

List of changing documents

(as amended by the Orders of the Treasury of Russia dated July 30, 2009 N 5n,

dated December 25, 2009 N 15n, dated October 29, 2010 N 13n,

dated 12/27/2011 N 19n, dated 09/06/2013 N 16n,

dated 04.12.2015 N 24n, dated 14.10.2016 N 20n)

2.1. Establish that from January 1, 2011 to July 1, 2012, the provisions of this Order, established for federal state institutions, state institutions of the constituent entities of the Russian Federation, municipal state institutions, apply to federal budgetary institutions, budgetary institutions of the constituent entities of the Russian Federation, municipal budgetary institutions , in respect of which, respectively, federal executive authorities, state authorities of the constituent entities of the Russian Federation, local governments, taking into account the provisions of parts 15 and 16 of Article 33 of the Federal Law of May 8, 2010 N 83-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions” (hereinafter referred to as Federal Law N 83-FZ), no decision was made to provide them with subsidies from the relevant budget in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation.

(Clause 2.1 was introduced by the Order of the Russian Treasury of October 29, 2010 N 13n, as amended by the Order of the Russian Treasury of December 27, 2011 N 19n)

(clause 2.2 was introduced by the Order of the Treasury of Russia dated December 27, 2011 N 19n)

3. I reserve control over the execution of this Order.

Federal Treasury

109097, Moscow, Ilyinka st., 7

official website of the Russian Treasury
www.roskazna.ru

Order of the Federal Treasury dated 10.10.2008 No. 8n “On the procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets”

VALUE] => Array ( => 62378 => 62379) [

DESCRIPTION] => Array ( => =>) [

NAME] => Attachments [

DEFAULT_VALUE] =>) => Array ( => 372 => 2014-12-26 16:00:02 => 62 => Document Type => Y => 500 => TYPE => => E => 1 => 30 => L => N => => => 5 => => 315 => N => N => N => N => 2 => => => => 57344:372 => => = > => => [

NAME] => Document Type [

DEFAULT_VALUE] =>) => Array ( => 9706 => 2015-10-27 15:43:46 => 62 => Link to external source => Y => 500 => LINK => => S => 1 => 30 => L => N => => => 5 => => 0 => N => N => N => N => 2 => => => => 57344:9706 => = > => => => [

DEFAULT_VALUE] =>) => Array ( => 9725 => 2016-07-28 13:10:48 => 62 => Don't show modified date => Y => 600 => N_S_DATE => => L => 1 => 30 => C => N => => => 5 => => 0 => N => N => N => N => 2 => => => => 57344:9725 => = > => => => => [

Features of filling out an application for cash expense for insurance premiums

What documents should be followed by a public institution when filling out an application for cash flow for the transfer of insurance premiums in 2017?

When filling out an application for cash flow For the transfer of insurance premiums, the institution should be guided by the following documents:

The procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets, approved by Order of the Federal Treasury dated 10.10.2008 No. 8n (hereinafter - Procedure No. 8n );

Regulations on the rules for the implementation of the transfer Money, approved by the Central Bank of the Russian Federation on June 19, 2012 No. 383-P (hereinafter referred to as the Regulation of the Central Bank of the Russian Federation No. 383-P);

Rules for specifying information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation of November 12, 2013 No. 107n (hereinafter - Rules No. 107n);

Instructions on the procedure for applying the budget classification of the Russian Federation No. 65n, approved by Order of the Ministry of Finance of the Russian Federation No. 65n dated July 1, 2013 (hereinafter - Instructions No. 65n).

Please note that for payment monetary obligations for insurance premiums, state-owned institutions that are recipients of budget funds may submit to the Federal Treasury at the place of service an application for cash expenses (f. 0531801) or an abbreviated application for cash expenses (f. 0531851) (hereinafter referred to as an application for cash expenses, an application, abbreviated application).

For your information: an abbreviated application is executed in cases of payment of a monetary obligation in the currency of the Russian Federation, according to one code of the budget classification of the Russian Federation, and if the occurrence of a monetary obligation is confirmed by no more than one document-base (clause 2.1.1 of Procedure No. 8n).

How to fill in the "Purpose of payment" field of the application for cash expenses for the transfer of insurance premiums?

In the field "Purpose of payment" sec. 1 of the application for cash flow, you should indicate a text explanation for the payment, which allows you to identify it as accurately as possible. It is filled in by analogy with filling in field 24 of the payment order, in accordance with the Regulation of the Central Bank of the Russian Federation No. 383-P (Appendix 1). At the same time, the text of the payment purpose should not be more than 210 characters (Appendix 11 to the Regulation of the Central Bank of the Russian Federation No. 383-P).

When filling out an application for cash expenses for the transfer of insurance premiums, this field indicates the type of premiums, the period for which they are paid, the registration number of the insured and the clarification that VAT premiums are not subject to VAT. For example: " Insurance premiums for compulsory pension insurance for May 2017 Reg. No. 012-345-678900 are not subject to VAT.”

Question:

What figure should be indicated in the field "Priority of payment" of the application for cash expenses for the transfer of insurance premiums?

Answer:

In the field "Priority of payment" sec. 1 of the application for cash expenses for the transfer of insurance premiums, the number 5 is affixed (Appendix 1 to the Regulation of the Central Bank of the Russian Federation No. 383-P, paragraph 2 of Article 855 of the Civil Code of the Russian Federation, paragraph 2 of the Letter of the Ministry of Finance of the Russian Federation dated 01.20.2014 No. 02-03-11 / 1603).

What payer status code should an institution use on a cash flow request for insurance premiums?

The payer status code is indicated in column 1 of section. 4 applications or in the corresponding field of Sec. 3 abbreviated applications.

When transferring insurance premiums administered by an institution:

Federal Tax Service (for OPS, VNiM, OMS), code 01 is affixed in the application;

Order of the Treasury of Russia dated 10.10.2008 N 8n

"On the procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets"

Document as of August 2014

1. Approve the attached Procedure for Cash Services for the Execution of the Federal Budget, the Budgets of the Subjects of the Russian Federation and Local Budgets and the Procedure for the Territorial Bodies of the Federal Treasury to Exercise Certain Functions of the Financial Bodies of the Subjects of the Russian Federation and Municipalities for the Execution of the Corresponding Budgets.

Agreed
Deputy
Prime Minister
Russian Federation -
Minister of Finance
Russian Federation
A.L. KUDRIN

I. General provisions

1.1. This Procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets (hereinafter referred to as the Procedure) was developed on the basis of the provisions of Articles 166.1 and 241.1 of the Budget of the Code of the Russian Federation and establishes the procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets by the Federal Treasury and territorial bodies of the Federal Treasury (hereinafter referred to as the Federal Treasury bodies), as well as the specifics of the implementation by the Federal Treasury bodies during cash services of the execution of the budgets of the constituent entities of the Russian Federation and budgets of municipalities of certain functions of the financial bodies of the constituent entities of the Russian Federation and financial bodies of municipalities for the execution of the relevant budgets.

1.2. For the purposes of this Order:

The participants in the budget process are:

chief manager of budgetary funds;

manager of budgetary funds;

recipient of budgetary funds;

chief administrator of budget revenues;

budget revenue administrator;

the chief administrator of sources of financing the budget deficit, carrying out operations with sources of internal financing of the budget deficit, and the chief administrator of sources of financing the budget deficit, carrying out operations with sources of external financing of the budget deficit (hereinafter - the chief administrator of sources of financing the budget deficit);

the administrator of budget deficit financing sources, which carries out operations with sources of internal financing of the budget deficit, and the administrator of budget deficit financing sources, which carries out operations with sources of external financing of the budget deficit (hereinafter referred to as the administrator of budget deficit financing sources);

The Ministry of Finance of the Russian Federation, executive authorities of the constituent entities of the Russian Federation that draw up and organize the execution of the budgets of the constituent entities of the Russian Federation (financial authorities of the constituent entities of the Russian Federation), bodies (officials) of local administrations of municipalities that draw up and organize the execution of local budgets (financial authorities of municipal entities), financial bodies of municipal districts exercising certain budgetary powers of financial bodies of settlements on the basis of an agreement between the local administration of the settlement and the local administration of the municipal district (hereinafter referred to as financial bodies);

a recipient of budgetary funds who, in accordance with the budgetary legislation of the Russian Federation, carries out operations with budgetary funds (including foreign currency) on an account opened for him in an institution of the Central Bank of the Russian Federation or credit institution(hereinafter - in banks), as well as a public institution located outside the Russian Federation and receiving budgetary funds from the main manager of budgetary funds in foreign currency (hereinafter - another recipient of budgetary funds);

the budget revenue administrator exercising certain budgetary powers of the chief revenue administrator under whose jurisdiction he is, is the budget revenue administrator with the budgetary powers of the chief administrator (hereinafter referred to as the budget revenue administrator with the powers of the chief administrator);

the administrator of budget deficit financing sources, exercising certain budgetary powers of the chief administrator of budget deficit financing sources, in charge of which he is (hereinafter referred to as the administrator of budget deficit financing sources with the powers of the chief administrator).

On separate subdivision recipient of budgetary funds, administrator of budget revenues, administrator of sources of financing the budget deficit, specified in their constituent documents, acting on the basis of the approved by the recipient of budgetary funds (administrator of budget revenues, administrator of sources of financing the budget deficit) endowed with property under the operational management of the recipient of budgetary funds (administrator of budget revenues, administrator of sources of financing the budget deficit), and the obligation to maintain accounting(hereinafter referred to as a separate subdivision), respectively, the provisions of this Procedure governing issues regarding the recipient of budgetary funds, the administrator of budget revenues, and the administrator of sources of financing the budget deficit shall apply.

A participant in the budget process who has personal accounts opened with the Federal Treasury or a body of the Federal Treasury in accordance with the established procedure is a client.

Budget appropriations, budget commitment limits, funding limits are budget data.

In the case of using the maximum amount of funding in the organization of budget execution.

Payment orders, on the basis of which operations are carried out to debit and credit funds in banks, executed in accordance with the Regulations on the rules for the transfer of funds, approved central bank of the Russian Federation on June 19, 2012 N 383-P (registered with the Ministry of Justice of the Russian Federation on June 22, 2012, registration number 24667; Bulletin of the Bank of Russia, 2012, N 34) (hereinafter - Regulation N 383-P), subject to the requirements established by the joint Regulations of the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation dated December 13, 2006 N 298-P / 173n "On the features settlement and cash services territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation (municipalities)” (registered with the Ministry of Justice of the Russian Federation on January 26, 2007, registration number 8853; Bulletin of Normative Acts of Federal Executive Authorities, 2007, No. 8) (hereinafter referred to as Regulation N 298-P / 173n) and this Procedure are settlement documents.

As amended by the joint Instructions of the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation dated May 27, 2010 N 2449-U / 53n (registered with the Ministry of Justice of the Russian Federation on July 15, 2010, registration number 17844), dated September 27, 2012 No. 2885-U/128n (registered with the Ministry of Justice of the Russian Federation on November 20, 2012, registration number 25855).

1.3. In the case of cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the implementation by the bodies of the Federal Treasury of certain functions of the financial bodies of the constituent entities of the Russian Federation and the financial bodies of municipalities for the execution of the relevant budgets, information exchange between participants in the budget process and the Federal Treasury or bodies of the Federal Treasury is carried out in in electronic form using electronic signature means (hereinafter - in electronic form) in accordance with the legislation of the Russian Federation on the basis of the Agreement (agreement) on the exchange of electronic documents concluded between a participant in the budget process and the Federal Treasury or a body of the Federal Treasury, and the requirements established by the legislation of the Russian Federation Federation.

If a participant in the budget process or a body of the Federal Treasury does not have the technical ability to exchange information in electronic form, the exchange of information between them is carried out using paper workflow with the simultaneous submission of documents on a machine medium (hereinafter referred to as hard copy).

The document flow for cash services for the execution of the relevant budgets, containing information constituting a state secret, is carried out in accordance with this Procedure in compliance with the requirements of the legislation of the Russian Federation on the protection of state secrets.

II. The procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets

2.1. Grounds for conducting operations on cash payments from the federal budget

2.1.1. For implementation cash payments recipients of federal budget funds and administrators of sources of financing the federal budget deficit submit to the Federal Treasury (bodies of the Federal Treasury) at the place of service in electronic form or on paper the following payment documents:

Application for cash flow in accordance with Appendix No. 1 to this Procedure (code according to the departmental classifier of document forms (hereinafter - the code of the form according to KFD) 0531801);

Application for cash expense (abbreviated) in accordance with Appendix No. 30 to this Procedure (form code for KFD 0531851) (hereinafter - Abbreviated application for cash expense);

Consolidated application for cash expenses (for tax purposes) (KFD form code 0531860) (hereinafter referred to as the Consolidated application);

Application for cash receipt in accordance with Appendix No. 2 to this Procedure (form code for KFD 0531802);

Application for receiving funds transferred to the card (form code according to KFD 0531844) (hereinafter - Application for receiving cash (form code according to KFD 0531844);

Application for return in accordance with Appendix No. 3 to this Procedure (form code according to KFD 0531803).

The Client has the right to submit to the Federal Treasury (a body of the Federal Treasury) for the payment of a monetary obligation an Abbreviated application for a cash expense, provided that the following conditions are met:

- payment of a monetary obligation is carried out according to one code of the budget classification of the Russian Federation;

- the occurrence of a monetary obligation is confirmed by no more than one document-foundation.

When making cash payments for the transfer of taxes payable at the location of its separate (structural) subdivisions, the client has the right to submit to the Federal Treasury body at the place of its service a Consolidated Application in electronic form, provided that the following conditions are met:

- payment of a monetary obligation is carried out according to budget obligation in the currency of the Russian Federation;

— payment of a monetary obligation is carried out according to one code of the budget classification of the Russian Federation (hereinafter referred to as budget classification codes), one tax (payment) for all separate (structural) subdivisions of the client.

2.1.2. The Federal Treasury (a body of the Federal Treasury) checks the correctness of the formation of the Application for cash expense, Reduced application for cash expense, Consolidated application, Application for cash, Application for cash (KFD form code 0531844), Application for refund (hereinafter - Application ) for the presence in the submitted Application of the details and indicators provided for filling in by the client, as well as their correspondence to each other, to the register records of the Consolidated Register of the main managers, managers and recipients of federal budget funds, chief administrators and administrators of federal budget revenues, chief administrators and administrators of funding sources federal budget deficit (hereinafter - the Consolidated Register).

2.1.3. When accepting an Application on paper, the following shall be checked:

compliance of the form of the submitted Application with the form approved by this Procedure;

the presence in the Application of the signature of the manager or other person with the right of first signature and the chief accountant or other person with the right of second signature, specified in the Signature Sample Card submitted by the client (KFD form code 0531753), as well as the compliance of the signatures of these persons with the samples available in the Sample Card signatures submitted by the recipient of federal budget funds, the administrator of sources of financing the federal budget deficit, the administrator of federal budget revenues in the prescribed manner and in the prescribed form;

the absence of corrections in the submitted Application;

the identity of copies presented on paper and machine media.

2.1.4. In the event that the form or content of the Application does not meet the established requirements or the signatures on it are found to be inconsistent with the samples available in the Signature Sample Card, the Federal Treasury body registers the submitted Application in the prescribed manner in the Register of Unfulfilled Documents in accordance with Appendix No. 4 to this Procedure ( form code according to KFD 0531804) and within the time limits established by paragraph 8.5 of this Procedure:

in case of paperwork between the Federal Treasury and the client, returns to the client the Application with the Protocol attached, formed in the form in accordance with Appendix No. 5 to this Procedure (form code according to KFD 0531805), which indicates the reason for the return;

in case of electronic document management between the Federal Treasury and the client, sends the client the Protocol in electronic form, which indicates the reason for the return.

2.1.5. If the Application for cash expenses (Abridged application for cash expenses, Consolidated application, Application for cash receipt, Application for cash receipt (KFD form code 0531844)) complies with the requirements established by paragraphs 2.1.2 - 2.1.3 of this Procedure, the authority of the Federal Treasury after checking the Application for cash expenses (Abridged application for cash expenses, Consolidated application, Application for cash, Application for cash (KFD form code 0531844)) and documents required to pay the monetary obligations of recipients of federal budget funds or administrators of sources of financing the federal budget deficit (if necessary) in accordance with the requirements established by the Procedure for authorizing the payment of monetary obligations of recipients of federal budget funds and administrators of sources of financing the federal budget deficit, approved by Order of the Ministry of Finance of the Russian Federation dated September 1, 2008 N 87n (registered in the Ministry of Justice of the Russian Federation on September 15, 2008, registration N 12283) (hereinafter referred to as the Authorization Procedure), accepts an Application for cash expenses (Abridged application for cash expenses, Consolidated application, Application for cash receipt, Application for cash receipt (code forms according to KFD 0531844)) for execution.

When authorizing the payment of monetary obligations of recipients of federal budget funds or administrators of sources of financing the federal budget deficit, the verification of the Consolidated Application is carried out in the manner established procedure authorization to verify the Application for cash flow.

2.1.6. If the Application for Cash Expense, the Abbreviated Application for Cash Expense, the Consolidated Application, the Application for Cash Received or the Application for Cash Received (KFD form code 0531844) contains budget classification codes, according to which the chief administrator of federal budget funds, the main the administrator of sources of financing the federal budget deficit, which is in charge, respectively, of the recipient of federal budget funds, the administrator of sources of financing the federal budget deficit, who submitted the Application, was informed in the reporting financial year of the negative budget data for the current financial year, which at the beginning of the current financial year were distributed among the administrators (administrators) of federal budget funds under its jurisdiction, administrators of sources of financing the budget deficit with the powers of the chief administrator (administrators of sources of financing) of the federal budget deficit, then such an Application is not accepted for execution, and the Federal Treasury registers in the prescribed manner the submitted Application in the Register of Unfulfilled Documents and within the time limits established by paragraph 8.5 of this Procedure:

in the case of paperwork between the Federal Treasury and the client, returns the Application to the client with the Protocol attached, which indicates the reason for the return;

2.1.7. To transfer funds to the budget system of the Russian Federation when paying off the debt of a payer of a tax (fee), including a participant in foreign economic activity, a tax agent, at the expense of funds collected from him in the course of carrying out executive action, territorial bodies Federal Service bailiffs draw up Applications for cash flow taking into account the following features.

In column 8 of section 1 "Document details", in brackets before the text purpose of the payment, the TIN, KPP of the tax (fee) payer, whose obligation to pay (transfer) the tax or fee is enforced in accordance with the legislation of the Russian Federation, are indicated. If the payer has no tax (fee) - individual TIN, KPP in the indicated column, before the text purpose of the payment, “(TIN 0 KPP 0)” is indicated.

Section 3 "Contractor's details" indicates the details of the account opened for the Federal Treasury on balance sheet account N 40101 "Incomes distributed by the Federal Treasury between the levels of the budget system of the Russian Federation" (hereinafter - account N 40101).

Column 1 of section 4 "Details of tax payments" indicates the value of the taxpayer status indicator ("05").

In column 2 of section 5 "Deciphering the application for cash expenditure" indicates "funds received at the temporary disposal of the recipient of federal budget funds."

On the basis of the specified Application for cash expenditure, the Federal Treasury body forms payment order to transfer funds to account No. 40101.

2.1.8. In order to transfer funds to another recipient of federal budget funds, the chief manager (manager) of federal budget funds, in charge of another recipient of federal budget funds, forms an Application for cash expenses and submits it to the Federal Treasury or the Federal Treasury body at the place of its service.

The execution of the Application for cash flow, specified in the first paragraph of this clause, is carried out after the procedures established by clauses 2.1.2 - 2.1.6 of this Procedure have been completed.

2.2. Grounds for carrying out operations on cash payments from the budget of a constituent entity of the Russian Federation or the local budget

2.2.1. The highest executive body of state power of a constituent entity of the Russian Federation, the administration of a municipal formation has the right to choose any of the following procedures for cash services for the execution of the budget of a constituent entity of the Russian Federation (local budget), as well as decide on changing it:

a) with the opening of a personal budget account for a financial body;

b) with the opening of personal accounts for chief administrators (administrators of sources of financing the budget deficit with the powers of the chief administrator) and (or) administrators of sources of financing the budget deficit, chief managers (managers) and (or) recipients of budget funds of a constituent entity of the Russian Federation (local budget) in accordance with the Agreement on the implementation by the body of the Federal Treasury of certain functions for the execution of the budget of the subject of the Russian Federation (local budget) in the course of cash services for the execution of the budget, concluded between the body of the Federal Treasury and the highest executive body of state power of the subject of the Russian Federation (local administration of the municipality) (hereinafter referred to as the Agreement );

c) with the opening of a personal account of the budget for the financial body and the implementation by the body of the Federal Treasury of certain functions for the execution of the budget of a constituent entity of the Russian Federation (local budget) in accordance with the Agreement.

2.2.2. To make cash payments from a personal account of the budget opened to a financial authority, the financial authority submits settlement documents to the Federal Treasury at the place of service in electronic form or on paper in accordance with the document that determines the procedure and conditions for the exchange of information between the financial authority of a constituent entity of the Russian Federation ( municipality) and the body of the Federal Treasury for cash services for the execution of the budget of a constituent entity of the Russian Federation (local budget), concluded between the relevant financial body and the body of the Federal Treasury (hereinafter referred to as the Regulations).

2.2.3. Settlement documents submitted by the financial authority to the Federal Treasury for payments from a single budget account are compiled in accordance with Regulation N 298-P / 173n, taking into account the following features:

— in the attribute “Purpose of payment”, before the textual indication of the purpose of payment, the code for classifying budget expenditures (the code for classifying sources of financing budget deficits) and the number of the personal account of the budget opened by the financial authority, other information necessary for budget execution are indicated in brackets.

2.2.4. If the submitted settlement document complies with the requirements established by Clause 2.2.3 of this Procedure, the Federal Treasury body checks the availability of the balance of funds on the account of the corresponding budget for its execution (hereinafter referred to as the free balance of funds), for the calculation of which the balance of funds on the unified account of the budget, within which cash payments from the budget are made, subject to reduction by the amount of unexplained receipts.

If the free balance of funds on the account of the corresponding budget is not enough to execute the settlement document, the Federal Treasury body registers the submitted settlement document in the Register of Unexecuted Documents and within the time limits established by paragraph 8.5 of this Procedure:

in case of paperwork between the Federal Treasury and the financial authority, returns to the financial authority the settlement document with the Protocol attached, which indicates the reason for the return;

in case of electronic document management between the Federal Treasury and the financial authority, sends the financial authority the Protocol in electronic form, which indicates the reason for the return.

In the event of simultaneous receipt by the Federal Treasury from the financial authority of several packages electronic documents the corresponding packages of electronic documents are executed by the Federal Treasury in order of priority by the date and time of formation of packages of electronic documents.

If there are insufficient funds on the personal account of the budget to make cash payments on all settlement documents included in the package of electronic documents submitted by the financial authority, the Federal Treasury does not establish the sequence of their execution.

In this case, the unexecuted package of electronic documents is registered in the Register of Unexecuted Documents, and the Federal Treasury sends to the financial authority the Minutes in electronic form, which indicates the reason for the return.

2.2.5. When the bodies of the Federal Treasury carry out cash services for the execution of the budget of a constituent entity of the Russian Federation (local budget) in the manner provided for in subparagraphs "b" and "c" of paragraph 2.2.1 of this Procedure, the recipients of funds (administrators of deficit financing sources) of the budget of the constituent entity of the Russian Federation (local budget ) submit to the Federal Treasury at the place of service of the Application in electronic form or on paper.

The body of the Federal Treasury exercises control over the Application in accordance with paragraphs 2.1.2 - 2.1.3 of this Procedure, taking into account the fact that the client code according to the Consolidated Register in the code zone (hereinafter referred to as the code zone) of the Application is not filled in, and also checks the availability of the corresponding budget on the account free balance of funds for the execution of the Application, taking into account the payment (settlement) documents previously accepted for execution.

When the recipient of funds from the budget of a constituent entity of the Russian Federation (local budget) makes cash payments, the source of financial support for which is interbudgetary transfers provided from the federal budget in the form of subsidies, subventions and other interbudgetary transfers with a special purpose, to the budget of a constituent entity of the Russian Federation, in accordance with the federal law on the federal budget for the corresponding financial year and for the planning period (hereinafter referred to as subsidies (subventions), the Federal Treasury checks the Application for:

compliance of the budget classification codes of budget expenditures specified in the Application with the budget classification codes in force in the current financial year at the time of submission of the Application;

conformity of the sector transaction classification codes specified in the Application government controlled(hereinafter referred to as KOSGU) relating to budget expenditures, the text purpose of the payment, based on the content of the text of the purpose of the payment, in accordance with the instructions on the procedure for applying the budget classification of the Russian Federation;

non-exceeding of the amounts of balances of the limiting amounts of financing specified in the Application according to the corresponding budget classification code and purpose code used by the Federal Treasury to record transactions with subsidies (subventions) (hereinafter referred to as the purpose code) recorded on the client's personal account;

compliance with the requirements of federal laws and (or) regulatory legal acts of the Government of the Russian Federation adopted in accordance with them, establishing the goals and conditions for the provision of relevant subsidies (subventions) and providing for such an audit by the Federal Treasury bodies.

2.2.6. If the submitted Application does not meet the requirements established by this Procedure, the Federal Treasury registers it in the Register of Unfulfilled Documents and within the time limits established by clause 8.5 of this Procedure:

If the submitted Applications meet the requirements established by this Procedure, but there are not enough funds on the single account of the relevant budget to make all cash payments, the Applications are executed in the order of their receipt by the Federal Treasury, taking into account the priority of execution specified in the Application.

2.2.7. The transfer of budget funds to other recipients of budget funds of a constituent entity of the Russian Federation (local budget) is carried out on the basis of settlement documents submitted to the Federal Treasury by the relevant financial authority for the transfer of funds to accounts of other recipients of budget funds opened with banks, or on the basis of documents submitted to the Federal Treasury by the relevant the main manager (manager) of the budget funds of the constituent entity of the Russian Federation (local budget), which is in charge of another recipient of the budget funds of the constituent entity of the Russian Federation .

When transferring budget funds from a single budget account to an account of another recipient of budgetary funds, to an account opened for a financial authority to provide cash to recipients of budgetary funds of a constituent entity of the Russian Federation (local budget), together with the settlement document, the financial authority shall submit a breakdown to the settlement document in accordance with Appendix N 6 to this Procedure (form code according to KFD 0531806). A decryption to the settlement document is not provided if in settlement document in the requisite "Purpose of payment" the necessary codes of budget classification are indicated.

2.2.8. Carrying out cash transactions for cash payments from the budget of a constituent entity of the Russian Federation (local budget) is carried out with prior authorization for the payment of monetary obligations in the manner established in accordance with Article 219 of the Budget Code of the Russian Federation by the relevant financial authority.

If, in accordance with the Agreement, the authority to authorize the payment of monetary obligations of recipients of funds from the relevant budgets and administrators of sources of financing the budget deficit is transferred to the Federal Treasury, authorization is carried out in accordance with the Agreement.

2.3. Peculiarities of carrying out operations on cash payments for non-banking operations

2.3.1. If the recipient of budget funds (administrator of budget deficit financing sources) transfers funds to another recipient of budget funds (administrator of budget deficit financing sources) to whom a personal account of the recipient of budget funds (administrator of budget deficit financing sources) is opened by the same body of the Federal Treasury and within the same account of the Federal Treasury, as well as in the event that the client submits an Application for cash flow to transfer funds to the personal account opened by him (hereinafter referred to as the non-bank operation), this non-bank operation is carried out by the Federal Treasury without the movement of funds on the account of the authority Federal Treasury, opened in a bank.

In the cases specified in this paragraph, the recipient of budget funds (administrator of sources of financing the budget deficit) submits to the Federal Treasury an Application for cash expenditure indicating the number of the personal account for transferring funds, the amount of payment in the context of budget classification codes, the account opened by the Federal Treasury in the bank .

2.3.2. Operations to restore the recipient of budgetary funds (administrator of budget deficit financing sources) the amount of cash payments made by him from one budget classification code to another budget classification code, receipts to the budget of accumulated coupon income in accordance with Article 113 of the Budget Code of the Russian Federation are also classified as outside Bank operations.

Such transactions are carried out on the basis of the Application for cash flow submitted to the Federal Treasury. In this case, the Application for cash expense is drawn up taking into account the following features:

in the section "Details of the counterparty" the details of the client are indicated;

in the column "Code according to the payer's BC" of section 5 "Deciphering the application for cash expenditure", the code of the budget classification is indicated, according to which the amount of the cash payment is increased;

in the column “Code according to the beneficiary's BC” of section 5 “Deciphering the application for cash expenditure”, the code of the budget classification of the cash payment to be restored is indicated.

The paragraph is excluded. - Order of the Treasury of Russia dated December 25, 2009 N 15n.

2.3.3. The body of the Federal Treasury processes the Application for a cash expense for a non-bank transaction. This Application is the basis for the Federal Treasury to carry out a non-banking transaction without debiting/crediting funds on the relevant bank account of the Federal Treasury and for reflecting it on the relevant personal accounts.

2.4. Preparation of settlement documents for cash payments from unified budget accounts

2.4.1. After the receipt of funds from the unified account of the federal budget to the account opened on the balance sheet account N 40105 “Federal Budget Funds” to the relevant body of the Federal Treasury (hereinafter referred to as account N 40105), the body of the Federal Treasury on the basis of Applications for cash expenses, Reduced applications for cash expenses, Consolidated applications, Applications for receiving cash, Applications for receiving cash (form code according to KFD 0531844) received from recipients of federal budget funds (administrators of sources of financing the federal budget deficit), draws up settlement documents for transferring funds from account N 40105.

2.4.2. Based on the Applications submitted by the recipients of funds (administrators of deficit financing sources) of the budget of a constituent entity of the Russian Federation (local budgets), the Federal Treasury bodies draw up settlement documents for the transfer of funds from accounts opened for the Federal Treasury on balance accounts N 40201 “Funds of the budgets of the constituent entities of the Russian Federation” (hereinafter - account N 40201), N 40204 "Funds of local budgets" (hereinafter - account N 40204), within the free balance of funds on a single budget account.

Settlement documents of the financial authority, subject to the requirements established by paragraphs 2.2.3 and 2.2.4 of this Procedure, are sent by the Federal Treasury to the bank to transfer funds from account N 40201 (N 40204) within the free balance of funds on the single budget account at the time of the operation .

2.4.3. The application may be withdrawn by the client until the Federal Treasury or the Federal Treasury sends the settlement document to the bank.

To withdraw the Application, the client submits to the Federal Treasury or the Federal Treasury a Request for Cancellation of the Application (Consolidated Application) in accordance with Appendix No. 7 to this Procedure (form code for the CFD 0531807) (hereinafter referred to as the Request for Cancellation of the Application).

2.4.4. The Federal Treasury or the Federal Treasury checks the correctness of the formation of the Request for Cancellation of the Application: the presence in the submitted Request for Cancellation of the Application of the details and indicators provided for filling in by the client, as well as their correspondence to each other.

2.4.5. When accepting a Request for Cancellation of an Application on paper, the following is also checked:

compliance of the form of the submitted Request for cancellation of the application with the form established by this Procedure;

the presence in the Request for Cancellation of the Application of the signature of the manager or other person with the right of first signature and the chief accountant or other person with the right of second signature, specified in the Signature Sample Card submitted by the client (form code according to KFD 0531753), as well as the compliance of the signatures with the samples available in the specified Signature sample card;

absence of corrections in the submitted Request for Cancellation of the Application;

2.4.6. If the submitted Request for Cancellation of the Application does not meet the requirements established by paragraphs 2.4.4, 2.4.5 of this Procedure, the Federal Treasury or the Federal Treasury shall register it in the Register of Unfulfilled Documents and within the time limits established by paragraph 8.5 of this Procedure:

in the event of paperwork between the Federal Treasury or a body of the Federal Treasury and the client, returns to the client a Request for Cancellation of the Application with the Protocol attached, which indicates the reason for the return;

in case of electronic document flow between the Federal Treasury or a Federal Treasury body and the client, sends the client a Protocol in electronic form, which indicates the reason for the return.

2.4.7. If the Request for Cancellation of the Application complies with the requirements established by paragraphs 2.4.4 and 2.4.5 of this Procedure, the Federal Treasury or the Federal Treasury shall reject the Application specified in the Request for Cancellation of the Application in the manner established by paragraph 2.1.4 of this Procedure.

2.5. Reflection of operations on cash payments and cash receipts on personal accounts

2.5.1. Operations to write off by the bank amounts of payments from accounts N 40105, N 40201, N 40204, as well as from accounts opened for the Federal Treasury on balance accounts N 40603 “Accounts of organizations that are in state (except federal) ownership. Non-Profit Organizations"(hereinafter - account N 40603), N 40703 "Accounts non-governmental organizations. Non-Profit Organizations (hereinafter referred to as account N 40703), in a bank, are reflected in the corresponding personal accounts opened by participants in the budget process, according to the budget classification codes specified in Applications (settlement documents, transcripts for settlement documents) submitted by clients to the Federal Treasury or to body of the Federal Treasury.

2.5.2. Cash payments for the provision of state (municipal) services (cash payments related to the fulfillment of public regulatory obligations) are made within the limits of budget obligations brought to the recipient of budgetary funds ( budget appropriations) and cannot exceed the maximum volumes of financing brought up from the beginning of the reporting period (current financial year), taking into account previously made payments and restored cash payments in the current financial year according to the corresponding codes for classifying budget expenditures.

Cash payments for repayment of sources of financing budget deficits are made within the sources of financing the budget deficit of budgetary appropriations brought to the administrator, taking into account previously made payments and restored cash payments in the current financial year according to the corresponding classification codes of sources of financing budget deficits.

2.5.3. The Client has the right, within the current financial year, to clarify the transactions on cash payments and (or) the budget classification codes, according to which these transactions were reflected on the client's personal account. In order to clarify the indicated transactions and budget classification codes for transactions, the client submits to the Federal Treasury or the Federal Treasury a Notification on the specification of the type and ownership of payment in accordance with Appendix No. 8 to this Procedure (form code for KFD 0531809).

Making changes in the accounts in accordance with the established procedure in terms of changing the budget classification codes for cash payments made by the client is possible in the following cases:

- in case of change on the basis of regulatory legal acts by the Ministry of Finance of the Russian Federation or the financial authorities of the constituent entities of the Russian Federation (municipalities) in accordance with the powers established by the Budget Code of the Russian Federation of the principles of appointment, the structure of budget classification codes;

- if the recipient of budget funds (administrator of sources of financing the budget deficit) erroneously indicates in the Application or the financial authority in the settlement document the code of the budget classification, on the basis of which the cash payment was reflected on his personal account, if specified error does not entail the creation of a new budget obligation.

The body of the Federal Treasury processes the Notification on the specification of the type and type of payment. This Notice is the basis for the Federal Treasury to record the operation to clarify the budget classification code in budget accounting.

A copy of the Notice of specification of the type and ownership of the payment, on the basis of which the Federal Treasury or the Federal Treasury takes into account operations to clarify the budget classification code on the personal account of the recipient (other recipient) of budget funds (administrator of budget deficit financing sources) or on the personal account of the budget, is attached to An extract from the relevant personal account.

Accounting for the operation to clarify the budget classification code is carried out if:

signatures of the head (authorized by him) of the Federal Treasury or a body of the Federal Treasury in the field "Mark of the Federal Treasury, body of the Federal Treasury" of the Notice of clarification of the type and ownership of the payment submitted by the client to the Federal Treasury or the body of the Federal Treasury;

on the personal account of the recipient of budget funds (administrator of sources of financing the budget deficit) of the free balance of budget data according to the budget classification code to which cash payments should be attributed, after the procedures for authorizing the payment of monetary obligations in accordance with the procedure established by the Authorization Procedure or the Agreement.

If the form or content of the submitted Notice of clarification of the type and ownership of the payment does not meet the requirements established by this paragraph, the Federal Treasury body shall register it in the Register of Unfulfilled Documents and within the time limits established by paragraph 8.5 of this Procedure:

in the case of paperwork between the Federal Treasury and the client, returns to the client a Notice of clarification of the type and ownership of the payment with the Protocol attached, which indicates the reason for the return;

2.5.4. Refund amounts accounts receivable, formed by the recipient of budgetary funds (administrator of sources of financing the budget deficit) in the current financial year, are accounted for on the corresponding personal account as a restoration of a cash payment with reflection according to the same budget classification codes for which the cash payment was made.

The recipient of budgetary funds (administrator of sources of financing the budget deficit) informs the debtor about the procedure for filling out the settlement document in accordance with the requirements of Regulation N 298-P / 173n.

At the same time, the “Purpose of payment” variable of the settlement document must contain a reference to the number and date of the settlement document of the Federal Treasury body, which previously made the cash payment, or indicate other reasons for the return of funds, and may also indicate the budget classification codes by which cash payment has been made.

If the budget classification code under which the cash payment was made does not correspond to the budget classification codes in force in the current financial year, then after the funds are credited to the account of the Federal Treasury body, the budget classification code is clarified in the manner established by paragraph 2.5.5 of this Order.

2.5.5. The amounts credited to account N 40105 are considered as unexplained receipts credited to the federal budget, if in the settlement document received from the bank:

- the name of the recipient of federal budget funds (administrator of sources of financing the federal budget deficit) is not indicated or a distorted or incorrect name of the recipient of federal budget funds (administrator of sources of financing of the federal budget deficit) is indicated;

- and (or) the personal account number of the recipient of budgetary funds (administrator of sources of financing the budget deficit) is not indicated or incorrectly indicated;

- and (or) the specified personal account is opened in another body of the Federal Treasury;

- and (or) the code is not indicated or a non-existent (inactive) code of the budget classification is indicated, and at the same time the number and date of the settlement document of the Federal Treasury body, on the basis of which the cash payment was previously made, are not indicated;

- and (or) the details "TIN" and "KPP" of the recipient do not indicate or indicate the TIN and (or) KPP of the recipient of federal budget funds (administrator of sources of financing the federal budget deficit) that do not belong to the recipient (administrator) specified in the requisite "Recipient ".

The amounts credited to account N 40201 (account N 40204) are accounted for as unexplained receipts credited to the budget of a subject of the Russian Federation (local budget) if in the settlement document:

- the name of the recipient of budgetary funds (administrator of sources of financing the budget deficit, financial authority) is not indicated or the name of the recipient of budgetary funds (administrator of sources of financing the budget deficit, financial authority) is distorted or incorrect;

- and (or) the personal account number of the recipient of budgetary funds is not indicated or incorrectly indicated (personal account of the administrator of budget deficit financing sources, personal account of the budget opened for the financial authority);

- and (or) a non-existent (invalid) budget classification code is not indicated or indicated;

- and (or) the details of the "TIN" and "KPP" of the recipient do not indicate or indicate the TIN and (or) KPP of the recipient of budget funds (administrator of budget deficit financing sources) that do not belong to the recipient of budget funds (administrator of budget deficit financing sources) specified in the "Recipient" attribute.

The receipts credited to account N 40105 and classified as unexplained receipts credited to the federal budget are reflected in the personal account of the administrator of budget revenues opened by the Federal Treasury.

In the event that receipts to account N 40105 were attributed to unexplained receipts credited to the federal budget, the Federal Treasury sends a request to the intended recipient of budget funds (administrator of sources of financing the budget deficit) to clarify the ownership of the payment in accordance with Appendix N 9 to this Procedure (form code according to KFD 0531808).

To clarify the unexplained receipts received on account N 40105 in the current financial year, the intended recipient of budget funds (administrator of sources of financing the budget deficit) submits to the Federal Treasury a Notice of clarification of the type and ownership of payment, on the basis of which the amounts received are reflected on the personal account of the recipient of budgetary funds (personal account of the administrator of budget deficit financing sources).

If the intended recipient of budgetary funds (administrator of sources of financing the budget deficit) refuses the receipt specified in the Request for clarification of the payment ownership, he submits to the Federal Treasury a Notification on clarifying the type and ownership of the payment, where in column 9 "BC code" of section “Payment document details” indicates the budget classification code from the Request to clarify the ownership of the payment, in column 6 “BK code” of the “Change to details:” section indicates the budget classification code for outstanding receipts credited to the federal budget.

Receipts credited to account N 40201 (account N 40204) and attributed to unexplained receipts credited to the budget of a constituent entity of the Russian Federation (local budget) are reflected on the personal account of the administrator of budget revenues opened to the administrator of these outstanding receipts, as well as in the appropriate section on the personal budget account (if it is opened to a financial authority).

If it is not possible to determine the administrator of these unexplained receipts, these receipts are reflected in the personal account of the administrator of budget revenues opened to the financial authority, as well as in the appropriate section on the personal account of the budget.

Clarification of unexplained receipts reflected on the personal account of the administrator of budget revenues, opened to the financial authority, is carried out on the basis of the Notification on the clarification of the type and ownership of the payment submitted by the financial authority to the Federal Treasury authority. On the basis of the specified Notification, the received amounts are reflected in the personal account of the recipient of budgetary funds (personal account of the administrator of budget deficit financing sources, personal account of the budget, opened to the financial authority).

The return by the Federal Treasury to the payer of payments received to accounts N N 40105, 40201, 40204 and reflected as unexplained receipts credited to the relevant budget is carried out on the basis of an Application for a refund issued by the administrator of budget revenues, on whose personal account these unexplained receipts are reflected.

The said funds are returned from account N 40101, without transferring the said receipts from accounts N N 40105, 40201, 40204 to account N 40101.

The said funds are returned from account N 40101 in accordance with the procedure for accounting by the Federal Treasury of receipts to the budgetary system of the Russian Federation and their distribution among the budgets of the budgetary system of the Russian Federation.

The paragraph is excluded. - Order of the Treasury of Russia dated December 27, 2011 N 19n.

2.5.6. The amounts of repayment of receivables of previous years are subject to transfer in the prescribed manner by the debtor of the recipient of budget funds (administrator of sources of financing the budget deficit) to account N 40101 for transfer to the income of the corresponding budget.

If the amounts of repayment of accounts receivable of previous years were received on accounts N 40105, N 40201, N 40204, bypassing account N 40101, then no later than five working days from the date of reflection of the corresponding amounts on the personal account of the recipient of budget funds (administrator of sources of financing the budget deficit ) the specified amounts are subject to transfer in the prescribed manner by the recipient of budgetary funds (the administrator of sources of financing the budget deficit) to the income of the corresponding budget.

2.5.7. Accounting for cash receipts is carried out on the relevant personal accounts opened with the Federal Treasury on the basis of settlement or cash documents in the context of budget classification codes.

2.6. Peculiarities of conducting cash transactions with additional budget financing

2.6.1 - 2.6.6. Excluded. - Order of the Treasury of Russia dated December 27, 2011 N 19n.

2.6.7. Reflection by the body of the Federal Treasury on the personal accounts of recipients of budgetary funds opened to federal state institutions executing sentences of imprisonment, an additional source budget financing in the amount of income received by institutions executing punishment from income-generating activities as a result of their own production activities in order to fulfill the requirements of the penitentiary legislation of the Russian Federation on the mandatory involvement of convicts in labor, as well as cash transactions at the expense of it, are carried out in accordance with the requirements , established by the Procedure for reflecting on the personal accounts of recipients of budget funds opened in the territorial bodies of the Federal Treasury to federal state institutions executing sentences of imprisonment, operations to financially support the implementation of the functions of these institutions, the source of which is the income received by them from income-generating activities, approved by order of the Ministry of Finance of the Russian Federation of July 21, 2010 N 73n (registered with the Ministry of Justice of the Russian Federation on August 26, 2010, registration N 18261).

2.7. Peculiarities of conducting cash operations with funds to ensure operational-search activities

2.7.1. Bringing by the bodies of the Federal Treasury to the chief administrators, administrators and (or) recipients of federal budget funds the limits of budgetary obligations for the adoption and fulfillment of obligations related to the conduct, in accordance with the legislation of the Russian Federation on operational-search activities, of operational-search activities and the implementation in accordance with the law Russian Federation state protection victims, witnesses and other participants in criminal proceedings, security measures in relation to victims, witnesses and other participants in criminal proceedings are carried out in the manner established for recipients of federal budget funds by order of the Ministry of Finance of the Russian Federation dated September 30, 2008 N 104n “On the Procedure for Bringing Budget Appropriations , limits on budgetary obligations when organizing the execution of the federal budget in terms of expenditures and sources of financing the federal budget deficit and transferring budgetary appropriations, limits on budgetary obligations when reorganizing participants in the budgetary process at the federal level” (registered with the Ministry of Justice of the Russian Federation on October 20, 2008, registration number 12513) (hereinafter referred to as the Procedure for Reporting Budget Data), on the basis of the Expenditure Schedule (form code for KFD 0531722) submitted by the client to the Federal Treasury at the place of service of the corresponding personal account, in the line "Special instructions" of which the text "Special expenses" is indicated, and in the code zone shall indicate the special instruction code "07".

As amended by orders of the Ministry of Finance of the Russian Federation dated January 11, 2010 N 1n (registered with the Ministry of Justice of the Russian Federation on February 8, 2010, registration number 16315) and dated August 17, 2010 N 92n (registered with the Ministry of Justice of the Russian Federation September 15, 2010, registration number 18441).

2.7.2. Cash payments related to the conduct of operational-search measures and the implementation of security measures in relation to victims, witnesses and other participants in criminal proceedings are made by the Federal Treasury in accordance with the requirements established by subsection 2.1 of this Procedure, on the basis of payment documents of the recipient of federal budget funds specified in paragraph 2.1.1 of this Procedure, without submitting other documents necessary to authorize the payment of monetary obligations. At the same time, in the corresponding field of the payment document, the client indicates the type of funds "funds for financing activities for operational-search activities."

2.7.3. Cash payments related to the implementation of operational-search activities are reflected in the personal accounts of recipients of budgetary funds according to the budget classification codes specified in Applications for cash expenses (Application for cash receipt, Application for cash receipt (form code according to KFD 0531844)), submitted by clients to the Federal Treasury.

2.7.4. Registration, submission, processing and storage of Applications for cash expenses (Reduced applications for cash expenses, Applications for receiving cash, Applications for receiving cash (KFD form code 0531844)) for cash payments at the expense of funds for the implementation of operational-search activities are carried out subject to the requirements established by the legislation of the Russian Federation for information containing state secrets.

2.7.5. Excluded. - Order of the Treasury of Russia dated December 27, 2011 N 19n.

2.8. Peculiarities of carrying out cash transactions for the transfer of foreign currency and cash transactions for providing clients with foreign currency

2.8.1. To carry out operations for the transfer of foreign currency related to the repayment, servicing of the state external debt of the Russian Federation, as well as to ensure other payments from the federal budget, carried out at the expense of funds allocated in accordance with the list of chief administrators of federal budget funds and chief administrators of deficit financing sources of the federal budget, who are entitled to receive from the Federal Treasury federal budget funds in foreign currency for the financial year and for the planning period (f. 0501067), to foreign currency accounts opened for the chief administrators of sources of financing the federal budget deficit or the chief administrators of federal budget funds who have the right carry out operations in foreign currency, in a bank for the specified purposes on the balance sheet account N 40106 “Federal budget funds allocated to state organizations” (hereinafter - account N 40106 for operations on the transfer of foreign currency), or on foreign currency accounts of non-residents (hereinafter - transfer operations foreign currency), the Interregional Operational Directorate of the Federal Treasury (hereinafter referred to as the Interregional Operational Directorate) opens accounts in foreign currency in an institution of the Central Bank of the Russian Federation on balance sheet account N 40105 “Federal Budget Funds” (hereinafter referred to as foreign currency accounts).

Foreign currency transfer operations are carried out from accounts in foreign currency on the basis of a payment document in the form established by the agreement banking services, concluded by an institution of the Central Bank of the Russian Federation and the Interregional Operational Department (hereinafter referred to as the Application for Conducting Foreign Exchange Operations), and Applications for cash expenses (form code according to KFD 0531801), submitted by the chief administrator of sources of financing the federal budget deficit (chief manager of federal budget funds ) to the Interregional Operations Department.

The Interregional Operations Department brings the form of the Application for Conducting Foreign Exchange Operations to the chief administrators of federal budget deficit financing sources (chief administrators of federal budget funds) named in the list of chief administrators of federal budget funds and chief administrators of federal budget deficit financing sources who are entitled in the current financial year and planning period to receive federal budget funds in foreign currency from the Federal Treasury.

In the Application for foreign currency transactions, the “Purpose of payment” field shall contain the codes for classifying sources of financing budget deficits (classification codes for budget expenditures), as well as the personal account number of the administrator of sources of financing the budget deficit (recipient of budget funds, other recipient of budget funds), to which the transaction on the transfer of foreign currency is to be reflected.

The information specified in column 8 "Purpose of payment (note)" of section 1 "Document details" of the Application for cash expenses (form code for KFD 0531801) must correspond to the information specified in the field "Purpose of payment" of the Application for foreign currency transactions.

2.8.2. Funds required by the chief administrator (administrator) of sources of financing the federal budget deficit or the main manager (recipient) of federal budget funds for the purchase of foreign currency in the domestic foreign exchange market of the Russian Federation at the expense of the federal budget to pay for accepted budgetary obligations under agreements and government contracts concluded with non-residents for the supply of goods, performance of work and provision of services, making payments in foreign currency related to business trips outside the territory of the Russian Federation (hereinafter referred to as operations to provide foreign currency), are transferred by the Federal Treasury on the basis of the Application for cash expenses (KFD form code 0531801) from account N 40105 to the correspondent account of a credit institution established in accordance with the legislation of the Russian Federation and having the right, on the basis of licenses of the Central Bank of the Russian Federation, to carry out banking operations with funds in foreign currency (hereinafter referred to as the bank entitled to carry out operations in foreign currency), for subsequent conversion into foreign currency and transfer to an account opened by the chief administrator (administrator) of funding sources of the federal budget deficit or the main manager (recipient) of federal budget funds for the specified purposes in a bank that has the right to carry out operations in foreign currency, on balance sheet account N 40106 "Federal budget funds allocated to state organizations" (hereinafter - account N 40106 for operations to ensure foreign currency).

2.8.3. Interest amounts accrued on the balances in foreign currency on accounts N 40106 for operations on the transfer of foreign currency and on accounts N 40106 on operations to provide foreign currency are subject to conversion by the chief administrator (administrator) of sources of financing the federal budget deficit or by the chief manager (recipient) federal budget funds in the currency of the Russian Federation and credited to account N 40101 for transfer to the federal budget.

III. Features of cash services for the execution of the budgets of the constituent entities of the Russian Federation and local budgets when the bodies of the Federal Treasury carry out certain functions of financial authorities to organize the execution of the relevant budgets

3.1. If cash services for the execution of the budget of a constituent entity of the Russian Federation (local budget) are carried out by the bodies of the Federal Treasury with the opening of a personal budget account for the financial authority, the relevant financial authority of the constituent entity of the Russian Federation (municipal formation) shall ensure that the Federal Treasury is presented with:

- Certificates of cash receipts in accordance with Appendix No. 10 to this Procedure (form code for KFD 0531810);

- Certificates of financing and cash payments in accordance with Appendix No. 11 to this Procedure (form code for KFD 0531811).

3.2. If, in accordance with the Agreement, the Federal Treasury authorities open and maintain personal accounts of chief administrators (administrators of budget deficit financing sources with the powers of the chief administrator) and (or) administrators of deficit financing sources, chief administrators (administrators) and (or) recipients of budget funds of a constituent entity of the Russian Federation (of the local budget), recipients of funds (administrators of deficit financing sources) of the budget of a constituent entity of the Russian Federation (local budget), along with documents for opening a personal account, submit to the Federal Treasury bodies a Certificate of financing and cash payments.

3.3. In accordance with the Agreement on conducting and accounting by state institutions of a constituent entity of the Russian Federation (municipal formation) transactions with funds received from income-generating activities, the Federal Treasury bodies, if they have organizational and technical capabilities, carry out cash services from the beginning of the financial year for operations of recipients of budget funds of the subjects Russian Federation (local budgets) with funds received from income-generating activities:

a) with the maintenance on the personal account of the budget of accounting for transactions with funds received from income-generating activities;

b) with the opening of personal accounts for recipients of funds from the budgets of the constituent entities of the Russian Federation (local budgets), empowered to conduct income-generating activities, in accordance with the information provided to the Federal Treasury bodies by financial authorities, and maintaining on this personal account a record of transactions with funds received from income-generating activities.

An agreement on conducting and accounting by state institutions of a subject of the Russian Federation (municipal formation) transactions with funds received from income-generating activities is concluded from the beginning of the financial year, with the exception of cases stipulated by the procedure established by the Ministry of Finance of the Russian Federation for sending submissions by the Federal Treasury and its territorial bodies about suspension of operations in the currency of the Russian Federation on accounts opened by participants in the budgetary process in banks in violation of the budgetary legislation of the Russian Federation.

The highest executive body of state power of a constituent entity of the Russian Federation (administration of a municipality) may choose any of the specified procedures for cash servicing transactions with funds received from income-generating activities, and also decide to change the previously selected procedure from the beginning of the financial year.

3.4. On the basis of the Agreements concluded on the conduct and accounting by state institutions of a constituent entity of the Russian Federation (municipal formation) of transactions with funds received from income-generating activities, the financial authorities of the constituent entities of the Russian Federation (municipal formations) ensure the closing in the manner established by the Regulation of the Bank of Russia dated October 3, 2002 city ​​N 2-P, accounts N 40603 (N 40703):

recipients of funds from the budget of a constituent entity of the Russian Federation (local budgets).

Accounts opened are not subject to closure:

other recipients of funds from the budget of a constituent entity of the Russian Federation (local budgets);

financial authorities to record operations to provide recipients of budget funds of a constituent entity of the Russian Federation (local budgets) with cash;

financial authorities, recipients of funds from the budget of a constituent entity of the Russian Federation (local budgets), carrying out operations in accordance with the currency legislation of the Russian Federation on accounts opened by them in banks.

3.5. Accounting for transactions of state institutions of a constituent entity of the Russian Federation (municipal formation) with funds received from income-generating activities is carried out on accounts opened for the Federal Treasury in a bank separately for a constituent entity of the Russian Federation and each municipal formation on account, respectively, N 40603 and N 40703, at the place of opening of other accounts of the body of the Federal Treasury.

3.6. Carrying out cash transactions for cash payments at the expense of funds received by state institutions of a constituent entity of the Russian Federation (municipal formation) from income-generating activities is carried out on the basis of Applications for cash expenses, Reduced applications for cash expenses, Applications for cash receipts submitted by recipients of budget funds of the subject Russian Federation (local budget), or settlement documents submitted by the financial authority in accordance with the Regulations to the Federal Treasury.

3.7. Cash transactions of state-owned institutions of a constituent entity of the Russian Federation (municipal formation) with funds received from income-generating activities are accounted for by the Federal Treasury (in accordance with the chosen procedure for cash servicing operations with funds received from income-generating activities) on personal accounts of recipients of funds from the budget of a constituent entity of the Russian Federation. Federation (local budgets) or on the personal account of the budget by budget classification codes in the following order:

- for cash receipts - by the code of the administrator of budget revenues of the Russian Federation, the classification code of budget revenues, including the operation code of the general government sector (hereinafter referred to as KOSGU) (by the code of administrators of sources of financing the deficit of the corresponding budget, the classification code of sources of financing of budget deficits, including the code of KOSGU) ;

- for cash payments - according to the code of the main manager of the budget funds of the constituent entity of the Russian Federation (local budget) and KOSGU, related to the expenditures of the budgets of the Russian Federation (in 4 - 17 digits of the budget classification code of twenty digits, zeros are put down).

Cash transactions of state institutions of a constituent entity of the Russian Federation (municipal formation) with funds received from income-generating activities are reflected in the Extract from the corresponding personal account and reports submitted by the Federal Treasury to the financial authority or recipient of budget funds from the constituent entity of the Russian Federation (local budget). If there is a technical possibility, the Federal Treasury body provides additional information on cash transactions with funds received by state institutions of a constituent entity of the Russian Federation (municipal formation) from income-generating activities, in accordance with the Regulations.

3.8. The amounts of funds received on accounts N 40603 (N 40703) received from income-generating activities that require clarification of the ownership of the payment are accounted for by the Federal Treasury as unexplained receipts to state (municipal) institutions according to the corresponding code for classifying budget revenues in accordance with the Agreement on the personal account of the recipient of budgetary funds opened to a financial authority, or on a personal account of the budget opened to a financial authority, in the section on accounting for transactions from income-generating activities.

Clarification of the specified amounts by the Federal Treasury is carried out on the basis of the Notification on the clarification of the type and ownership of payment submitted by the financial authority.

3.9. By an agreement on conducting and accounting for operations of state institutions of a constituent entity of the Russian Federation (municipal formation) with funds received from conducting income-generating activities, the bodies of the Federal Treasury, if they have organizational and technical capabilities, may be empowered to authorize the payment of monetary obligations of recipients of budgetary funds at the expense of funds from income-generating activities, as well as other additional functions for accounting for transactions with these funds.

IV. Peculiarities of reflecting operations on bringing budget data in the implementation of cash services for the execution of the budgets of the constituent entities of the Russian Federation and local budgets

4.1. Cash services for the execution of the budget of a constituent entity of the Russian Federation (local budget) in the event of opening and maintaining personal accounts of chief administrators (administrators of sources of financing the budget deficit with the powers of the chief administrator), administrators of sources of financing the budget deficit, chief administrators (managers) and (or) recipients of budget funds is carried out with bringing to the attention of the chief administrators (administrators of sources of financing the budget deficit of the constituent entity of the Russian Federation (local budget) with the powers of the chief administrator) and administrators of sources of financing the budget deficit of the constituent entity of the Russian Federation (local budget), main managers (managers) and (or) recipients of budget funds subject of the Russian Federation (local budget) by the bodies of the Federal Treasury in accordance with the Agreement:

limiting volumes of financing for carrying out operations on expenditures of the budget of a constituent entity of the Russian Federation (local budget);

budget appropriations and (or) limits of budgetary obligations and limiting amounts of financing for carrying out operations on expenditures of the budget of a constituent entity of the Russian Federation (local budget);

budget appropriations for carrying out operations with sources of financing the budget deficit of the constituent entity of the Russian Federation (local budget).

Bringing the bodies of the Federal Treasury to the chief administrators, administrators and (or) recipients (other recipients) of the budget of the constituent entity of the Russian Federation (local budget), chief administrators, administrators of sources of financing the budget deficit of the constituent entity of the Russian Federation (local budget) with the powers of the chief administrator and (or ) administrators of sources of financing the budget deficit of the constituent entity of the Russian Federation (local budget) budget data is carried out on the basis of the Expenditure schedules and (or) Registers of expenditure schedules (form code according to KFD 0531723) submitted to the Federal Treasury bodies by the financial authorities of the constituent entities of the Russian Federation (municipalities), chief administrators, managers, recipients of funds from the budget of a constituent entity of the Russian Federation (local budget), chief administrators, administrators of sources of financing the budget deficit of a constituent entity of the Russian Federation (local budget) with the powers of the chief administrator of sources of financing the budget deficit of a constituent entity of the Russian Federation (local budget).

4.2. The financial body of a constituent entity of the Russian Federation (municipal formation) submits to the Federal Treasury at the place of service Expenditure schedules (Registers of expenditure schedules) within the free balance of funds on a single account of the budget of a constituent entity of the Russian Federation (local budget) (if provided for by the Agreement).

4.3. Expenditure schedules and Registers of expense schedules are drawn up in accordance with the Procedure for communicating budget data, taking into account the following features.

The line “Chief manager of budgetary funds (chief administrator of funding sources)” indicates the full or abbreviated name (allowing to identify a participant in the budget process in cases where the information to be filled in without fail has a limitation on the number of characters) name (hereinafter referred to as the name) of the main manager funds from the budget of the constituent entity of the Russian Federation (local budget) (chief administrator of sources of financing the budget deficit of the constituent entity of the Russian Federation (local budget)), which forms the Expenditure Schedule (Register of Expenditure Schedules). At the same time, the following shall be indicated in the code zone of the Expenditure Schedule (Register of Expenditure Schedules):

code of the head according to the budget classification of the main manager of the budget funds of the constituent entity of the Russian Federation (local budget) (chief administrator of sources of financing the budget deficit of the constituent entity of the Russian Federation (local budget));

number of the personal account of the chief manager of budgetary funds (chief administrator of sources of financing the budget deficit).

When compiling the Expenditure Schedule (Register of Expenditure Schedules) by the financial authority, the personal account number of the chief administrator of budget funds (the chief administrator of budget deficit financing sources) is not indicated in the code zone.

The line “Manager (recipient) of budget funds, administrator of budget deficit financing sources with the powers of the chief administrator” indicates the name of the budget funds manager (administrator of budget deficit financing sources with the powers of the chief administrator of budget deficit financing sources) that forms the Expenditure schedule (Register of expenditure schedules). At the same time, in the code zone of the Expenditure Schedule for the budget funds manager (administrator of budget deficit financing sources with the powers of the chief administrator of budget deficit financing sources) of the constituent entity of the Russian Federation (local budget), the number of the corresponding personal account of the budget funds manager (administrator of budget deficit financing sources with the powers of the chief administrator of budget deficit financing sources).

When forming the Expenditure Schedule by the recipient of the budget funds of the constituent entity of the Russian Federation (local budget), in the line "Manager (recipient) of budget funds, administrator of sources of financing the budget deficit with the powers of the chief administrator" the name of the recipient of budget funds of the constituent entity of the Russian Federation (local budget) is indicated. At the same time, the number of the personal account of the recipient of budgetary funds is indicated in the code zone of the Expenditure Schedule of the recipient of budget funds of the constituent entity of the Russian Federation (local budget).

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

FEDERAL TREASURY

ON THE ORDER OF CASH SERVICE FOR THE EXECUTION OF THE FEDERAL BUDGET, BUDGETS OF THE SUBJECTS OF THE RUSSIAN FEDERATION AND LOCAL BUDGETS AND THE PROCEDURE FOR THE IMPLEMENTATION OF INDIVIDUAL FUNCTIONS FINANCE BY TERRITORIAL BODIES OF THE FEDERAL TREASURY OF THE SUBJECTS OF THE RUSSIAN FEDERATION AND MUNICIPALITIES FOR THE IMPLEMENTATION OF THE RELEVANT BUDGETS

(as amended by the Orders of the Treasury of the Russian Federation of July 30, 2009 N 5n, of December 25, 2009 N 15n, of October 29, 2010 N 13n, of December 27, 2011 N 19n)

In accordance with Articles 166.1 and 241.1 of the Budget Code of the Russian Federation (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 1998, N 31, Art. 3823; 2005, N 1, Art. 8; 2007, N 18, Art. 2117) I order:

1. Approve the attached Procedure for Cash Services for the Execution of the Federal Budget, the Budgets of the Subjects of the Russian Federation and Local Budgets and the Procedure for the Territorial Bodies of the Federal Treasury to Exercise Certain Functions of the Financial Bodies of the Subjects of the Russian Federation and Municipalities for the Execution of the Corresponding Budgets.

2.1. Establish that from January 1, 2011 to July 1, 2012, the provisions of this Order, established for federal state institutions, state institutions of the constituent entities of the Russian Federation, municipal state institutions, apply to federal budgetary institutions, budgetary institutions of the constituent entities of the Russian Federation, municipal budgetary institutions , in respect of which, respectively, federal executive authorities, state authorities of the constituent entities of the Russian Federation, local governments, taking into account the provisions of parts 15 and 16 of Article 33 of the Federal Law of May 8, 2010 N 83-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions” (hereinafter referred to as Federal Law N 83-FZ), no decision was made to provide them with subsidies from the relevant budget in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation.

(clause 2.1 was introduced by the Order of the Treasury of the Russian Federation of October 29, 2010 N 13n, as amended by the Order of the Treasury of the Russian Federation of December 27, 2011 N 19n)

2.2. Establish that the provisions of paragraphs 2.5.1, 3.3 - 3.9, 9.2 - 9.4, 9.23, 9.24, 9.31 of the Procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipal entities for the execution of the relevant budgets approved by the Order (hereinafter referred to as the Procedure), in terms of accounting for transactions with funds received from income-generating activities, are applied only to budgetary institutions of the constituent entities of the Russian Federation, municipal budgetary institutions for which, respectively, the state authorities of the subjects of the Russian Federation, local governments, taking into account the provisions of Part 16 of Article 33 of Federal Law N 83-FZ, have not made a decision to provide them with subsidies from the relevant budget in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation, and are valid until the end of the transition period, established by Part 13 of Article 33 of Federal Law N 83-FZ.

(clause 2.2 was introduced by the Order of the Treasury of the Russian Federation of December 27, 2011 N 19n)

3. I reserve control over the execution of this Order.

Supervisor

R. E. ARTYUKHIN

Agreed

Deputy

Prime Minister

Russian Federation -

Minister of Finance

Russian Federation

Order of the Federal Treasury of October 10, 2008 N 8n "On the procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the territorial bodies of the Federal Treasury to exercise certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets" ( with changes and additions)

• Application. The procedure for cash services for the execution of the Federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets
Appendix N 1. Application for cash expense Appendix N 2. Application for cash Appendix N 3. Application for a refund Appendix N 4. Register of unfulfilled documents Appendix N 5. Protocol on the acceptance or return of an application to a client Appendix N 6. Decoding to the settlement document Appendix N 7. Request for cancellation of an application (consolidated application) Appendix N 8. Notification of specification of the type and ownership of payment Appendix N 9. Request for clarification of payment ownership Appendix N 10. Statement of cash receipts Appendix N 11. payments Appendix N 12. Statement of cash receipts to the budget Appendix N 13. Summary statement of cash payments from the budget Appendix N 14. Summary statement of cash receipts (daily) Appendix N 15. Summary statement of cash payments from the budget (monthly) Appendix N 16 Summary statement of cash receipts (monthly) Appendix N 17. Statement of cash payments from the budget (monthly) Appendix N 18. Report on the balances of federal budget funds on accounts opened by the Federal Treasury and bodies of the Federal Treasury (deleted) Appendix N 19. Statement on the movement of free balance of budget funds Appendix N 20. Reference to the Statement on the movement of free balance of budget funds Appendix N 21. Information on budget execution operations Appendix N 22. Summary data on personal accounts of subordinate institutions of the main manager (manager) of budget funds Appendix N 23 Summary data on personal accounts of subordinate institutions of the main manager (manager) of budgetary funds subordinate institutions of the main manager (manager) of budgetary funds for funds in transit Appendix N 30. Abbreviated application for cash settlement Appendix N 31. Certificate of cash transactions with budget funds Appendix N 32. Summary statement on cash transactions Appendix N 33. transactions with budget funds Appendix N 34. Summary of cash transactions with consolidated budget funds Appendix N 35. Information on the free balance of budget funds Appendix N 36. Summary application for cash flow Appendix N 37. Details of the Order on the transfer of funds to bank cards "Mir" of individuals Appendix N 38. Details of the Notice of execution of the order

Order of the Federal Treasury dated October 10, 2008 N 8n
"On the procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities in the execution of the relevant budgets"

With changes and additions from:

July 30, December 25, 2009, October 29, 2010, December 27, 2011, September 6, 2013, December 4, 2015, October 14, 2016, December 28, 2017, December 13, 2018

In accordance with and 241.1 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2005, N 1, Art. 8; 2007, N 18, Art. 2117) I order:

1. Approve the attached Procedure for Cash Services for the Execution of the Federal Budget, the Budgets of the Subjects of the Russian Federation and Local Budgets and the Procedure for the Territorial Bodies of the Federal Treasury to Exercise Certain Functions of the Financial Bodies of the Subjects of the Russian Federation and Municipalities for the Execution of the Corresponding Budgets.

2.1. Establish that from January 1, 2011 to July 1, 2012, the provisions of this order established for federal state institutions, state institutions of the constituent entities of the Russian Federation, municipal state institutions shall apply to federal budgetary institutions, budgetary institutions of the constituent entities of the Russian Federation, municipal budgetary institutions , in respect of which, respectively, federal executive authorities, state authorities of the constituent entities of the Russian Federation, local governments, taking into account the provisions of parts 15 and 16 of Article 33 of the Federal Law of May 8, 2010 N 83-FZ "On Amendments to Certain Legislative Acts Russian Federation in connection with the improvement of the legal status of state (municipal) institutions" (hereinafter - Federal Law N 83-FZ), no decision was made to provide them with subsidies from the relevant budget in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation.

Information about changes:

By order of the Federal Treasury dated December 27, 2011 N 19n, the order was supplemented by clause 2.2

2.2. Establish that the provisions of paragraphs 2.5.1, 3.3 - 3.9, 9.2 - 9.4, 9.23, 9.24, 9.31 of the Procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipal entities for the execution of the relevant budgets approved by the Order (hereinafter referred to as the Procedure), in terms of accounting for transactions with funds received from income-generating activities, are applied only to budgetary institutions of the constituent entities of the Russian Federation, municipal budgetary institutions, for which, respectively, the state authorities of the subjects of the Russian Federation, local governments, taking into account the provisions of Part 16 of Article 33 of Federal Law N 83-FZ, have not made a decision to provide them with subsidies from the relevant budget in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation, and are valid until the end of the transition period, established by Part 13 of Article 33 of Federal Law N 83-FZ.

3. I reserve control over the execution of this order.

Agreed

Registration N 12617

A new procedure for cash services for the execution of the budgets of the budgetary system of the Russian Federation and the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial bodies of the constituent entities of the Russian Federation and municipalities in the execution of the corresponding budgets is being established.

Accounting for transactions with budget funds is carried out on single budget accounts opened by the Federal Treasury bodies separately for each budget in institutions of the Bank of Russia. Cash payments from the budget are made by the Federal Treasury on the basis of payment documents submitted to the Federal Treasury in the order in which they are submitted and within the limits of the actual availability of the balance of funds in the single budget account. All operations on cash receipts and cash payments are carried out and recorded by the Federal Treasury on a single budget account according to the budget classification codes of the Russian Federation.

Treasury of Russia

"On the procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for implementation by territorial bodies / ConsultantPlus

• Order
• Application. The procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets
• I. General provisions
• II. The procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets
• 2.1. Grounds for conducting operations on cash payments from the federal budget
• 2.2. Grounds for carrying out operations on cash payments from the budget of a constituent entity of the Russian Federation or the local budget
• 2.3. Peculiarities of carrying out operations on cash payments for non-banking operations
• 2.4. Preparation of settlement documents for cash payments from unified budget accounts
• 2.5. Reflection of operations on cash payments and cash receipts on personal accounts
• 2.6. Peculiarities of conducting cash transactions with additional budget financing
• 2.7. Peculiarities of conducting cash operations with funds to ensure operational-search activities
• 2.8. Peculiarities of carrying out cash transactions for the transfer of foreign currency and cash transactions for providing clients with foreign currency
• III. Features of cash services for the execution of the budgets of the constituent entities of the Russian Federation and local budgets when the bodies of the Federal Treasury carry out certain functions of financial authorities to organize the execution of the relevant budgets
• IV. Peculiarities of reflecting operations on bringing budget data in the implementation of cash services for the execution of the budgets of the constituent entities of the Russian Federation and local budgets
• V. Changing the procedure for cash services for the execution of the budget of a constituent entity of the Russian Federation or the local budget
• VI. Provision by the Federal Treasury bodies of information to financial authorities on operations for cash services for the execution of the federal budget, budgets of the constituent entities of the Russian Federation and local budgets and operations for the implementation by the Federal Treasury bodies of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets
• VII. Provision by the Federal Treasury or bodies of the Federal Treasury of information to participants in the budget process on transactions carried out by state institutions subordinate to them
• VIII. Organization of work of the Federal Treasury and Federal Treasury bodies with clients
• IX. Instructions for filling out the forms of documents presented in the annexes to the Procedure
• Appendix N 1. Application for cash expense (Form according to KFD 0531801)
• 1. Details of the document
• 3. Details of the counterparty
• 4. Details of tax payments
• 5. Deciphering the application for cash flow
• Annex No. 2. Application for cash receipt (Form according to KFD 0531802)
• 1. Check details
• 2. Decryption of the application for cash receipt
• Appendix N 3. Application for a refund (Form according to KFD 0531803)
• 1. Details of the document
• 2. Details of the base document
• 3. Details of the recipient
• Appendix N 4. Journal of registration of outstanding documents (Form according to KFD 0531804)
• Appendix N 5. Protocol (Form according to KFD 0531805)
• Annex N 6. Decoding to the settlement document (Form according to KFD 0531806)
• Annex No. 7. Request for cancellation of an application (consolidated application) (Form according to KFD 0531807)
• Annex No. 8. Notification on specification of the type and ownership of payment (Form according to KFD 0531809)
• Form 0531809, p. 2
• Appendix No. 9
• Appendix N 10. Certificate of cash receipts (Form according to KFD 0531810)
• Appendix N 11. Certificate of financing and cash payments (Form for KFD 0531811)
• Form 0531811, p. 2
• Appendix N 12. Statement of cash receipts to the budget (Form according to KFD 0531812)
• Appendix N 13
• Appendix N 14. Summary sheet of cash receipts (daily) (Form for KFD 0531814)
• Appendix N 15
• Appendix N 16
• Appendix N 17. Statement of cash payments from the budget (monthly) (Form according to KFD 0531816)
• Annex No. 18 - Excluded
• Appendix N 19
• 1. Arrivals and disposals
• 2. Sum of allocated funding ceilings
• Appendix N 20
• 1. Subsidies (subventions), control over the use of which is entrusted to the bodies of the Federal Treasury
• 2. Subsidies (subventions), control over the use of which is not entrusted to the bodies of the Federal Treasury
• Appendix N 21
• Appendix N 22. Summary data on personal accounts of subordinate institutions of the main manager (manager) of budget funds
• 1.1.1. Limits on budget liabilities for payments from tied foreign loans in the current financial year
• 1.1.2. Limits of budgetary obligations for payments in foreign currency in the current financial year
• 1.1.3. Funding limits other than tied foreign loans for payments in foreign currency
• 1.2.2. Financing limits other than tied loans for foreign currency payments
• 3.1. Account balances
• 4.1. Account balances
• 5.1. Account balances
• Appendix N 23
• 1. Operations with budget data
• 1.1. Budget data to be distributed by the budget manager
• 1.1.1. Limits on budget liabilities for payments from tied foreign loans
• 1.1.2. Limits of budgetary obligations for payments in foreign currency (in ruble equivalent)
• 1.1.3. Financing limits, except for tied foreign loans for payments in foreign currency (in ruble equivalent)
• 1.2. Budget data of the recipient of budget funds
• 1.2.1. Limits of budgetary obligations in the current financial year for payments from tied foreign loans and for payments in foreign currency
• 1.2.2. Funding limits, excluding tied loans for foreign currency payments
• 1.3. Unused Budget Receiver Data
• 1.4. Budget data to be used by another recipient of budget funds
• 1.5. Unused budget data of another budget recipient
• 2. Operations with budgetary obligations and budgetary funds
• 2.1. Operations with budgetary obligations and budgetary funds of the recipient of budgetary funds
• 2.2. Operations with budgetary funds of another recipient of budgetary funds
• 3. Income-generating operations
• 3.1. Account balances
• 3.2. Transactions with funds from income-generating activities
• 4. Operations through additional budget financing
• 4.1. Account balances
• 4.2. Operations with funds at the expense of additional budget financing
• 4.3. Sources of additional budget financing (for reference)
• 5. Operations on operational-investigative activities
• 5.1. Account balances
• 5.2. Operations with funds for operational-investigative activities
• Appendix N 24
• 1.1. budget data
• 1.2. Limits on budget liabilities for payments from tied foreign loans and for payments in foreign currency in the current financial year
• 2.1. budget data
• 2.2. Limits on budget liabilities for payments from tied foreign loans and for payments in foreign currency in the current financial year
• 2.3. Financing limits for payments in foreign currency
• Appendix N 25
• 1. Distributed budget data
• 1.1. budget data
• 1.2. Limits on budget liabilities for payments from tied foreign loans and for payments in foreign currency
• 1.3. Financing limits for payments in foreign currency
• 2. Updated budget data
• 2.1. Limits on budget liabilities for payments from tied foreign loans and for payments in foreign currency
• 2.2. Financing limits for payments in foreign currency
• Appendix N 26
• 1.2. Budget allocations for payments from tied foreign loans in the current financial year
• Appendix N 27
• 1. Operations with budget appropriations
• 1.1. Budget appropriations to be distributed
• 1.2. Budget allocations for payments from tied foreign loans
• 1.3. Adjusted budgetary appropriations of administrators of funding sources
• 1.4. Unused budgetary allocations of administrators of funding sources
• 2. Operations with sources of financing the budget deficit of administrators of sources of financing
• Appendix N 28
• Appendix N 29
• 1. Distributed budget allocations
• 2. Adjusted budget allocations
• Appendix N 30
• 1. Details of the document
• 2. Details of the counterparty
• 3. Details of tax payments
• Appendix N 31
• 1. Income
• 2. Disposals
• Appendix N 32. Summary information on cash transactions(daily) (Form according to KFD 0531856)
• 1. Income
• 2. Costs
• Appendix N 33
• 1. Income
• 2. Costs
• 3. Sources of financing the budget deficit
• Appendix N 34. Summary statement on cash transactions of the consolidated budget (monthly)
• 1. Income
• 2. Costs
• 3. Sources of financing the budget deficit
• Appendix N 35
• 1. Arrivals and disposals
• 2. Distribution of budget data
• 2.1. Distribution of funding ceilings
• 2.2. Distribution of budget allocations by sources of financing the budget deficit
• 3. Balance of budget funds on account 40201 (40204)
• Appendix N 36
• Section 1
• Section 2

Order

(as amended by the Orders of the Treasury of Russia dated 30.07.2009 N 5n,

dated December 25, 2009 N 15n, dated October 29, 2010 N 13n,

dated 12/27/2011 N 19n, dated 09/06/2013 N 16n,

dated 04.12.2015 N 24n)

According to articles 166.1 and 241.1 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, N 31, Art. 3823; 2005, N 1, Art. 8; 2007, N 18, Art. 2117) I order:

1.Approve attached Order cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities in the execution of the relevant budgets.

2.1. Establish that from January 1, 2011 to July 1, 2012, the provisions of this Order, established for federal state institutions, state institutions of the constituent entities of the Russian Federation, municipal state institutions, apply to federal budgetary institutions, budgetary institutions of the constituent entities of the Russian Federation, municipal budgetary institutions , in respect of which, respectively, federal executive authorities, state authorities of the constituent entities of the Russian Federation, local governments, subject to the provisions parts 15 and 16 of article 33 Federal Law of May 8, 2010 N 83-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions" (hereinafter - Federal Law N 83-FZ), no decision was made to grant them subsidies from the relevant budget in accordance withparagraph 1 of Article 78.1Budget Code of the Russian Federation.

(Clause 2.1 was introduced by Order Treasury of Russia dated October 29, 2010 N 13n, as amended. order

(see text in previous editions)

2.2. Establish that the provisions paragraphs 2.5.1, 3.3 - 3.9, 9.2 - 9.4, 9.23, 9.24, 9.31 The procedure for cash services for the execution of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the territorial bodies of the Federal Treasury of certain functions of the financial authorities of the constituent entities of the Russian Federation and municipalities for the execution of the relevant budgets, approved by the Order (hereinafter referred to as the Procedure), in terms of accounting for transactions with funds received from income-generating activities, apply only to budgetary institutions of the constituent entities of the Russian Federation, municipal budgetary institutions, for which, respectively, the state authorities of the constituent entities of the Russian Federation, local governments, subject to the provisions part 16 of article 33 Federal Law N 83-FZ, no decision was made to provide them with subsidies from the relevant budget in accordance withparagraph 1 of Article 78.1of the Budget Code of the Russian Federation, and are valid until the end of the transition period establishedpart 13 of article 33Federal Law N 83-FZ.

(Clause 2.2 was introduced by Order Treasury of Russia dated December 27, 2011 N 19n)

3. I reserve control over the execution of this Order.

Supervisor

R.E.ARTYUKHIN

Agreed

Deputy

Prime Minister

Russian Federation -

Minister of Finance

Russian Federation

A.L. KUDRIN

2.1.1. To make cash payments, recipients of federal budget funds and administrators of sources of financing the federal budget deficit submit the following payment documents to the Federal Treasury (Federal Treasury bodies) at the place of service in electronic form or on paper:
dated December 25, 2009 N 15n)
Application for cash flow in accordance with Appendix No. 1 to this Procedure (code according to the departmental classifier of document forms (hereinafter - form code according to KFD) 0531801);
Application for cash expense (abbreviated) in accordance with Appendix No. 30 to this Procedure (form code for KFD 0531851) (hereinafter - Abbreviated application for cash expense);
(as amended by the Order of the Treasury of the Russian Federation of December 25, 2009 N 15n)
Consolidated application for cash expenses (for paying taxes) (KFD form code 0531860) (hereinafter referred to as the Consolidated Application);
(as amended by the Order of the Treasury of the Russian Federation of 09/06/2013 N 16n)
Application for cash receipt in accordance with Appendix No. 2 to this Procedure (form code for KFD 0531802);
Application for receiving funds transferred to the card (KFD form code 0531243) (hereinafter referred to as the Application for receiving cash (KFD form code 0531243);
dated 12/27/2011 N 19n, dated 09/06/2013 N 16n, dated 10/14/2016 N 20n)
Application for return in accordance with Appendix No. 3 to this Procedure (form code according to KFD 0531803).
The Client has the right to submit to the Federal Treasury (a body of the Federal Treasury) for the payment of a monetary obligation an Abbreviated application for a cash expense, provided that the following conditions are met:
(as amended by the Order of the Treasury of the Russian Federation of December 25, 2009 N 15n)
(as amended by the Order of the Treasury of the Russian Federation of December 25, 2009 N 15n)
- payment of a monetary obligation is carried out according to one code of the budget classification of the Russian Federation;
(as amended by the Order of the Treasury of the Russian Federation of December 25, 2009 N 15n)
- the occurrence of a monetary obligation is confirmed by no more than one document-base.
(as amended by the Order of the Treasury of the Russian Federation of December 25, 2009 N 15n)
When making cash payments for the transfer of taxes payable at the location of its separate (structural) subdivisions, the client has the right to submit to the Federal Treasury body at the place of its service a Consolidated Application in electronic form, provided that the following conditions are met:
(as amended by the Order of the Treasury of the Russian Federation of 09/06/2013 N 16n)
- payment of a monetary obligation is carried out according to a budget obligation in the currency of the Russian Federation;
(as amended by the Order of the Treasury of the Russian Federation of 09/06/2013 N 16n)
- payment of a monetary obligation is carried out according to one code of the budget classification of the Russian Federation (hereinafter referred to as budget classification codes), one tax (payment) for all separate (structural) divisions of the client.
(as amended by the Order of the Treasury of the Russian Federation of 09/06/2013 N 16n)
2.1.2. The Federal Treasury (a body of the Federal Treasury) checks the correctness of the formation of the Application for cash expenses, the Reduced application for cash expenses, the Consolidated application, Applications for cash, Applications for cash (KFD form code 0531243), Applications for refunds (hereinafter - Applications ) for the presence in the submitted Application of the details and indicators provided for filling in by the client, as well as their correspondence to each other, register entries of the Register of participants in the budget process, as well as legal entities who are not participants in the budget process (hereinafter referred to as the Consolidated Register).
(As amended by the Orders of the Treasury of the Russian Federation of December 25, 2009 N 15n, of December 27, 2011 N 19n, of September 6, 2013 N 16n, of December 4, 2015 N 24n, of October 14, 2016 N 20n)
When authorizing the payment of monetary obligations of recipients of federal budget funds or administrators of sources of financing the federal budget deficit, the verification of the Reduced Application for cash expenditure is carried out in the manner established by the Authorization Procedure for verifying the Application for cash expenditure.
(as amended by the Order of the Treasury of the Russian Federation of December 25, 2009 N 15n)
2.1.3. When accepting an Application on paper, the following shall be checked:
compliance of the form of the submitted Application with the form approved by this Procedure;
the presence in the Application of the signature of the manager or other person with the right of first signature and the chief accountant or other person with the right of second signature, specified in the Signature Sample Card submitted by the client (KFD form code 0531753), as well as the compliance of the signatures of these persons with the samples available in the Sample Card signatures submitted by the recipient of federal budget funds, the administrator of sources of financing the federal budget deficit, the administrator of federal budget revenues in the prescribed manner and in the prescribed form;
the absence of corrections in the submitted Application.
the identity of copies presented on paper and machine media.
(As amended by the Order of the Treasury of the Russian Federation of December 27, 2011 N 19n)
2.1.4. In the event that the form or content of the Application does not meet the established requirements or the signatures on it are found to be inconsistent with the samples available in the Signature Sample Card, the Federal Treasury body shall register the submitted Application in the prescribed manner in the Register of Unfulfilled Documents in accordance with Appendix No. 4 to this Procedure (code forms according to KFD 0531804) and within the time limits established by paragraph 8.5 of this Procedure:
in case of paperwork between the Federal Treasury and the client, returns to the client the Application with the Protocol attached, formed in the form in accordance with Appendix No. 5 to this Procedure (form code according to KFD 0531805), which indicates the reason for the return;
2.1.5. If the Application for cash expenses (Abridged application for cash expenses, Consolidated application, Application for cash, Application for cash (KFD form code 0531243)) complies with the requirements established by paragraphs 2.1.2 - 2.1.3 of this Procedure, the authority of the Federal Treasury after checking the Application for cash expenses (Abridged application for cash expenses, Consolidated application, Application for cash, Application for cash (KFD form code 0531243)) and documents required to pay the monetary obligations of recipients of federal budget funds or administrators of sources of financing the federal budget deficit (if necessary) in accordance with the requirements established by the Procedure for authorizing the payment of monetary obligations of recipients of federal budget funds and administrators of sources of financing the federal budget deficit, approved by Order of the Ministry of Finance of the Russian Federation dated September 1, 2008 N 87n (registered in the Ministry of Justice of the Russian Federation on September 15, 2008, registration N 12283) (hereinafter referred to as the Sanctioning Procedure), accepts an Application for cash expenses (Abridged application for cash expenses, Consolidated application, Application for cash receipt, Application for cash receipt (code forms according to KFD 0531243)) for execution.
(As amended by the Orders of the Treasury of the Russian Federation dated December 25, 2009 N 15n, dated December 27, 2011 N 19n, dated September 6, 2013 N 16n, dated October 14, 2016 N 20n)
When authorizing the payment of monetary obligations of recipients of federal budget funds or administrators of sources of financing the federal budget deficit, the verification of the Consolidated Application is carried out in the manner established by the Authorization Procedure for verification of the Application for cash expenditure.
(as amended by the Orders of the Treasury of the Russian Federation dated December 25, 2009 N 15n, dated September 6, 2013 N 16n)
2.1.6. If the Application for Cash Expenses, the Abbreviated Application for Cash Expenses, the Consolidated Application, the Application for Cash Received or the Application for Cash Received (KFD form code 0531243) contains budget classification codes, according to which the chief administrator of federal budget funds, the main the administrator of sources of financing the federal budget deficit, which is in charge of the recipient of federal budget funds, the administrator of sources of financing the federal budget deficit, who submitted the Application, was informed in the reporting financial year of the negative budget data for the current financial year, which at the beginning of the current financial year were not distributed between the administrators (recipients) of federal budget funds under its jurisdiction, administrators of sources of financing the budget deficit with the powers of the chief administrator (administrators of sources of financing) of the federal budget deficit, then such an Application is not accepted for execution and the Federal Treasury body registers the submitted Application in the Journal in the prescribed manner registration of non-executed documents and within the time limits established by paragraph 8.5 of this Procedure:
(As amended by the Orders of the Treasury of the Russian Federation dated December 25, 2009 N 15n, dated December 27, 2011 N 19n, dated September 6, 2013 N 16n, dated October 14, 2016 N 20n)
in the case of paperwork between the Federal Treasury and the client, returns the Application to the client with the Protocol attached, which indicates the reason for the return;
in case of electronic document management between the Federal Treasury and the client, sends the client the Protocol in electronic form, which indicates the reason for the return.
2.1.7. To transfer funds to the budget system of the Russian Federation when paying off the debt of a payer of a tax (fee), including a participant in foreign economic activity, a tax agent, at the expense of funds collected from him in the course of enforcement actions, the territorial bodies of the Federal Bailiff Service draw up Applications for cash flow, taking into account the following features.
In column 8 of section 1 "Document details", in brackets before the text purpose of the payment, the TIN, KPP of the tax (fee) payer, whose obligation to pay (transfer) the tax or fee is enforced in accordance with the legislation of the Russian Federation, are indicated. If the payer of the tax (fee) - an individual does not have a TIN, KPP, in the specified column, before the text purpose of the payment, "(TIN 0 KPP 0) is indicated.
(as amended by the Order of the Treasury of the Russian Federation of December 25, 2009 N 15n)
Section 3 "Contractor details" indicates the details of the account opened for the Federal Treasury on balance sheet account N 40101 "Income distributed by the Federal Treasury between the levels of the budget system of the Russian Federation" (hereinafter - account N 40101).
Column 1 of section 4 "Details of tax payments" indicates the value of the taxpayer status indicator ("05").
In column 2 of section 5 "Deciphering the application for cash expenditure" it is indicated "funds received at the temporary disposal of the recipient of federal budget funds."
Based on the specified Application for cash flow, the Federal Treasury generates a payment order for the transfer of funds to account N 40101.
2.1.8. In order to transfer funds to another recipient of federal budget funds, the chief manager (manager) of federal budget funds, in charge of another recipient of federal budget funds, forms an Application for cash expenses and submits it to the Federal Treasury or the Federal Treasury body at the place of its service.
The execution of the Application for cash flow, specified in the first paragraph of this clause, is carried out after the procedures established by clauses 2.1.2 - 2.1.6 of this Procedure have been completed.