Home Transmission Accounting in a budget organization. Budget accounting. Budget chart of accounts

Accounting in a budget organization. Budget accounting. Budget chart of accounts

For public sector institutions accounting is very important. After all, thanks to him, it became possible to control the feasibility of carrying out a particular business operation, to comply with the rules and regulations for the expenditure of funds, labor and material resources approved by state or municipal bodies.

A, owning available accounting information, you can quickly influence various kinds of miscalculations and shortcomings in the process of financial and economic activities.

Types of institutions

Like All institutions are divided by Federal Law into three types(budgetary, government and autonomous), and accounting is divided into budgetary accounting, accounting in government institutions and accounting of autonomous institutions, each with its own specifics.

What is a budget institution

Budgetary institutions It is customary to consider those organizations whose main activities are fully or partially financed from budgetary funds. The basis for such financing is income and expense estimates. An indispensable condition is to open financing according to the estimate and maintain accounting and reporting in the manner required for budgetary organizations.

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At first glance it seems that accounting of budgetary organizations is more complex and labor-intensive than accounting in commercial structures. However, this is not entirely true, because public sector employees perform a significantly smaller number of transactions that are reflected in accounting, which means they have less work to do.

Regulatory documentation used

Currently, accounting of budgetary institutions, as well as accounting in government institutions, regulated by regulatory documents, including the Budget Code of Russia, federal law and accounting regulations, instructions for budget accounting, special regulations. And also, rules and guidelines established centrally by the Ministry of Finance of Russia, with the help of which budget accounting is determined, and which are subject to mandatory execution.

Accounting for budgetary institutions as opposed to accounting, used by commercial organizations, along with general requirements and provisions, has its own exceptional points and features.

General requirements for budget accounting

The instructions establish a unified approach and procedure, allowing you to maintain budget accounting in state, regional, municipal and other government bodies.

Operations carried out by budgetary organizations are certainly accompanied by primary documents, data from which is grouped by date, at the time of their (operations) completion, and are entered in registers (magazines) in a cumulative manner. Then the transaction logs are signed by the direct executor and the chief accountant, and at the end of the month, the turnover of the accounts (their data) is transferred to the General Ledger.

At the end of the month processed primary documents are collected in chronological order and stitched together.

Comprehensive automation accounting allows you to link the process of processing primary documentation and registration of transactions in the relevant sections of the Chart of Accounts of budget accounting.

Accounting of budgetary organizations, its differences and features

Basically the essence of accounting remains the same: communicating truthful and reliable information about the activities of a budget organization to persons interested in it, but the reflection of the transactions carried out in the accounts is completely different.

Accounting of budgetary organizations has specific nuances and features, These include:

  • organization of accounting using budget classification items;
  • constant control over the execution of expenditure estimates;
  • actual and cash expenses, their allocation in accounting into a separate group;
  • industry-specific accounting features in the industry structure;
  • careful adherence to the requirements of regulatory documents and their implementation.

It should be noted that distinctive features are also inherent in the coding system, which means that budgetary institutions use their own specific chart of accounts to take into account the implementation of cost estimates. The specificity lies in the contents of the account number of the Chart of Accounts for Budget Accounting, which in turn consists of 26 digits and is structured as follows: from 1 to 17 are budget classification codes, from 18 to 26 are budget accounting account codes.

It is also worth noting that the accounting of budgetary institutions provides for the emergence of new classes and accounts. This is directly related to the existing features of the work of the institutions themselves. There is no commercial activity here, no profit is made, so there are no accounts “tied” to this.

It is also clear that balance of “state employees” and balance of “businessmen” are also different from each other. The general structure and its essence remain the same - assets on the left side (funds received), liabilities on the right side (sources that form assets). However, the inside design is different. Profound changes also affected the structure of fixed and cash assets, liabilities and financial assets.

Regarding reporting, its preparation and provision to higher authorities- it can be noted that public sector organizations submit them according to their lists and schedules for submitting reports.

Features of accounting in budgetary organizations


Introduction


Currently, with the development of a market economy, new economic relations are penetrating into all areas of economic activity, the tax system is radically changing, and at the same time laws, regulations, and normative acts. Joint-stock, lease and joint ventures are created with the participation of legal entities and individuals. There are noticeable changes in the composition of funds and sources of financing for enterprises.

In the process of work, accountants have to use new techniques that allow them to reflect the introduction of special types of property and relationships between participants into economic circulation. Recently, due to the adoption of new regulatory documents, significant changes have occurred in the methodology for accounting for fixed assets, inventories, product costs, capital investments, and financial results; The procedure for the formation and accounting of the authorized capital and other funds of the enterprise, the distribution of profits, the repayment of losses, the rules of financing and lending have undergone changes.

But, despite all the difficulties of keeping records at enterprises, all organizations located on the territory of the Russian Federation are required to maintain accounting records due to constantly changing legislation and taxes.

Finance in budgetary organizations has its own specific features, stipulated by the legislation on the budgetary structure and the budgetary process, instructions on accounting in institutions and organizations on the budget, approved by order of the Ministry of Finance of the Russian Federation dated November 3, 1993 No. 122, and other regulatory documents on accounting and reporting in budgetary organizations, their industry specifics. These features include:

Organization of working capital management;

Features of the formation of financial results (monitoring the implementation of cost estimates);

Industry specific accounting features in public sector institutions (health care, education, science).

Budgetary organizations include organizations whose main activities are fully or partially financed from the budget based on estimates of income and expenses (budget estimates). A prerequisite is the opening of funding according to the estimate and maintaining accounting and reporting in the manner prescribed for budgetary organizations.

Accounting in budgetary institutions is an integral part of the unified accounting system of the Russian Federation. The information system for budgetary institutions has features due to significant differences in the accounting rules operating in commercial and budgetary organizations. Accounting in budgetary institutions is regulated by special regulations addressed to them. The defining regulations (rules and instructions) of budget accounting, mandatory in the practice of budgetary institutions, are established centrally by the Ministry of Finance of Russia.

Well-organized accounting allows not only to identify hidden reserves, detect violations of planned and financial-budgetary discipline, but also to prevent and promptly eliminate possible losses and unreasonable costs.

Improving accounting, strengthening its control functions over the financial and economic activities of the organization is the basis for strengthening financial and budgetary discipline.

According to accounting data, it is possible to reveal facts of mismanagement, waste, excesses in the use of budget funds, and take measures to save living and embodied labor. Consequently, accounting is the most important link in the management system of non-production institutions.

The insufficient development of theoretical and practical aspects of accounting and control in budgetary institutions in changed conditions, the low effectiveness of control over the targeted use of budget funds, and the debatability of certain provisions determine the relevance of the topic of this work.


1.Basics of accounting in budgetary organizations

1.1 Types of budget organizations

The Civil Code of the Russian Federation divides all legal entities into two types - commercial and non-commercial (Article 50 of the Civil Code of the Russian Federation). The basis for this division is the purpose of the activities carried out by the organization. The main goal of commercial organizations is to generate profit and distribute it among participants.

Non-profit organizations are created to achieve educational, scientific, charitable goals, to satisfy the spiritual and other non-material needs of citizens and organizations, as well as for other purposes aimed at achieving public benefits. In other words, they do not pursue the goal of extracting profit and distributing it among participants.

Commercial organizations exist due to the profit they receive. Non-profit organizations carry out their activities through targeted funding or through voluntary donations.

The definition of a budgetary organization is given in the Instructions on accounting in budgetary organizations No. 107n dated December 30, 1999:

Budgetary institution is an organization created by government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation, local governments to carry out managerial, socio-cultural, scientific, technical and other functions of a non-commercial nature, the activities of which are financed from the relevant budget or the budget of state extra-budgetary funds on the basis estimates of income and expenses.

A prerequisite for classifying an organization as a budget organization is budget financing according to estimates and maintaining accounting records according to the budget chart of accounts and in the manner prescribed by Instruction No. 107n.

From this definition it follows quite clearly that a budgetary institution in any case is a non-profit organization. The Civil Code of the Russian Federation defines non-profit organizations as legal entities that do not have the main purpose of their activities to generate profit and do not distribute it among the participants in this activity. Similar wording is contained in the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”. Consequently, we can distinguish two characteristics of such an organization established by civil law.

Firstly, the main purpose of non-profit organizations cannot be making a profit. They can be created in accordance with the Law “On Non-Profit Organizations” to “achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, satisfy the spiritual and other non-material needs of citizens, protect the rights , legitimate interests of citizens and organizations, resolution of disputes and conflicts, provision of legal assistance, as well as for other purposes aimed at achieving public benefits.” Self-supporting activities are allowed, but not to the detriment of the main one and with the condition that the profits received are directed to the implementation of statutory tasks.

Secondly, the lack of distribution of the profit received between the participants is quite obvious and follows from what has been said. Budgetary organizations are financed by the owner who founded them (the Russian Federation, a constituent entity of the Russian Federation or a local government body) from the corresponding budget. The profit received by the organization is used to achieve the goals determined by the owner, established initially by the constituent documents, and, thus, this cannot be a simple division between participants in economic activities.

Budgetary organizations have special legal capacity. This means that they can acquire only such civil rights and bear only such civil responsibilities that correspond to the goals of their activities as provided for in their constituent documents.

A budgetary institution is characterized by the following features:

The founders, and therefore the owners of the property of a budgetary institution, can be government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation, local government bodies;

A budgetary institution is created to carry out managerial, socio-cultural, scientific, technical and other functions of a non-commercial nature;

The activities of a budgetary institution are financed from the corresponding budget or the budget of a state extra-budgetary fund;

The basis for the allocation and expenditure of budget funds is the estimate (a document that is drawn up to determine the price and its justification when concluding a contract) of income and expenses, approved in the prescribed manner.

A budgetary institution uses budget funds in accordance with the approved budget of income and expenses. The presence of an estimate ensures effective budget planning and strictly targeted use of allocated funds. The estimate of income and expenses must reflect all income of a budgetary institution, received both from state extra-budgetary funds and from entrepreneurial activities, including income from the provision of paid services, other income received from the use of state or municipal property assigned to budgetary institution with the right of operational management, and other activities.

A budgetary institution, when executing estimates of income and expenses, independently spends funds received from extra-budgetary sources. The budgetary institution is not given the right to dispose of available funds at its own discretion.

A budgetary institution does not have the right to receive credits (loans) from credit organizations, other legal entities, individuals, or from the budgets of the budgetary system of the Russian Federation.

Budgetary institutions can have funds not only in the form of budgetary allocations, but also from extra-budgetary revenues. The latter are divided into subgroups:

Targeted funds and gratuitous receipts;

Funds received at the temporary disposal of the institution;

Funds received from state extra-budgetary funds, etc.;

As well as funds received from business activities;

1) Targeted funds are a specific source for acquiring assets and financing the expenses of a budgetary institution. Like budget funds, earmarked funds are spent, as a rule, during the reporting year or a limited period of time, if individual activities are financed from earmarked funds.

2) Funds received at the temporary disposal of budgetary institutions are subject to accounting in credit institutions on personal accounts opened for budgetary institutions on balance sheet accounts. Such funds, upon the occurrence of certain conditions, are subject to return to the owner or transfer to their destination. These, for example, include funds seized during the inquiry, preliminary investigation, which are not material evidence, when seizing the property of the accused (suspect), which may be seized in order to compensate for the material damage caused or to execute a sentence in terms of confiscation of property , as well as bail amounts paid by the accused (suspect) with the sanction of the prosecutor.

3) To account for funds received by budgetary institutions from state extra-budgetary funds, subaccount 115 is intended, which can be used by social protection authorities when receiving funds from the Pension Fund of the Russian Federation for the payment of pensions and benefits, as well as by health care institutions when providing medical services to the population at the expense of funds from the Social Insurance Fund of the Russian Federation.

4) Entrepreneurial activity cannot be the main activity of a budgetary institution. However, recently, due to the chronic underfunding of recipients of budget allocations, heads of institutions are increasingly forced to look for unconventional ways to obtain funds. Naturally, most of these methods are associated with various types of business activities. In principle, funds received from such activities should not be used for purposes that are supported by budgetary allocations. However, during the period of delay in financing, the proceeds from the sale of products produced by a budgetary institution are most often used to cover expenses according to the corresponding budget estimates. In addition, receiving funds from entrepreneurial activities allows a budgetary institution to solve social issues to improve the working and rest conditions of institutional staff, as well as production problems associated with the modernization of production facilities, timely renewal of worn-out fixed assets.

In accordance with the Civil Code of the Russian Federation, entrepreneurial activity is “independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in the manner prescribed by law.”

Entrepreneurial activities are provided for by the following regulations and constituent documents:

Laws of the Russian Federation “On Education”, “Fundamentals of the Legislation of the Russian Federation on Culture”;

Federal laws “On higher and postgraduate education”, “On science and state scientific and technical policy”;

Other legal acts.

The entrepreneurial activities of educational institutions include:

Sales and rental of fixed assets and property of the institution;

Trade in purchased goods, equipment;

Provision of intermediary services;

Share participation in the activities of other institutions and organizations;

Acquisition of shares, bonds, other securities and receipt of income (dividends, interest) on them;

For educational institutions, paid entrepreneurial activity is not considered, the income from which is reinvested in this educational institution and (or) for the immediate needs of ensuring, developing and improving the educational process (including wages) in this educational institution. Amounts allocated by educational institutions for the needs of ensuring, developing and improving the educational process in a given educational institution reduce the tax base.

Each type of extra-budgetary funds must be accounted for in separate accounts opened with the federal treasury or credit institutions (for budget institutions that have not been transferred to the financing system through the federal treasury).

Budgetary institutions spend budget funds exclusively on: - wages in accordance with concluded employment contracts and legal acts regulating the amount of wages of relevant categories of employees; - transfer of insurance premiums to; - transfers to the population paid in accordance with federal laws, laws of constituent entities of the Russian Federation and legal acts of local governments;

Travel and other compensation payments to employees in accordance with the legislation of the Russian Federation;

Payment for goods, works and services under concluded state or municipal contracts; - payment for goods, works and services in accordance with approved estimates without concluding state or municipal contracts.

Expenditure of budgetary funds by budgetary institutions for other purposes is not permitted.

All purchases of goods, works and services worth more than 2,000 times the minimum wage are carried out exclusively on the basis of state or municipal contracts.

1.2 Basic tasks and rules of accounting


Accounting is an orderly system of collecting, registering and summarizing information in monetary terms about the property, obligations of an organization and their movement through continuous, continuous and documentary accounting of all business transactions. The main objectives of accounting are:

Generating complete and reliable information about the organization’s activities and its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization’s property, as well as external users - investors, creditors and other users of financial statements;

Providing information necessary for internal and external users of accounting statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their feasibility, the availability and movement of property and liabilities, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;

Preventing negative results from the organization’s economic activities and identifying internal reserves to ensure its financial stability.

The basic rules for maintaining accounting records in organizations are established by the Law “On Accounting”, the Regulations on Accounting and Reporting, the Accounting Regulations “Accounting Policy of the Enterprise”, the Chart of Accounts and other regulatory documents, which we will discuss in more detail in a separate chapter.

In accordance with this law, the basic rules and requirements for accounting are:

Accounting for property, liabilities and business transactions by the organization is carried out in Russian currency rubles;

Property owned by organizations is accounted for separately from the property of other legal entities owned by the organization;

Accounting is maintained by the organization continuously from the moment of its registration until reorganization or liquidation;

The organization maintains accounting records of property, liabilities and business transactions by double entry on interrelated accounting accounts included in the working chart of accounts. Analytical accounting data must correspond to the turnover and balances of synthetic accounting accounts;

All business transactions and inventory results are subject to timely registration in accounting accounts without any omissions or withdrawals;

Current production costs and capital investments are accounted for separately;

The basis for entries in accounting registers are primary accounting documents, which must be drawn up at the time of business transactions or immediately after their completion and contain the required details.

After the decision of the Supreme Court of the Russian Federation dated July 30, 1998 No. GKPI 98-283 invalidated the Instructions for accounting in institutions and organizations on a budget (approved by order of the Ministry of Finance of Russia dated November 3, 1993 No. 122), budget organizations were left without a regulatory document , which would determine the procedure for their accounting.

But now there is such a document. Order of the Ministry of Finance of Russia dated December 30, 1999 No. 107 approved new Instructions for accounting in budgetary organizations. The instruction was registered with the Ministry of Justice of Russia on January 28, 2000 No. 2064.

Using periodic accounting literature, we studied Instruction No. 107; it consists of three parts and two appendices. Part I “Organization of Accounting” provides the budget Chart of Accounts. Part II “Accounting for operations for the execution of estimates of income and expenses for budgetary funds and funds received from extra-budgetary sources” consists of twelve chapters, each of which is devoted to a separate area of ​​accounting. Part III defines the “Procedure for accounting for operations for the centralized supply of material assets to institutions.”

Appendix No. 1 to the said Instructions presents “Unified forms of financial, accounting and reporting documentation of budgetary institutions and organizations”, Appendix No. 2 – “Correspondence of sub-accounts for main accounting transactions”.

Now budgetary institutions are allowed to use not only documentation of class 05 OKUD “Unified system of primary accounting documentation,” but also certain forms of primary accounting documents of class 03 OKUD “Unified system of primary accounting documentation.”

The changes that Instruction No. 107 introduces to the accounting of budgetary organizations are very significant and affect all areas of accounting. But first of all, it is necessary to talk about restrictions in the choice of forms and methods of accounting and changes in the accounting of extra-budgetary funds, since the taxation of budgetary organizations depends on this. According to paragraphs 1 and 5 of the new Instructions, a unified accounting procedure is established in budgetary institutions. This order is formed on the basis of:

Standard Chart of Accounts (clause 30 of Instruction No. 107);

Memorial order form of accounting (the list of applicable forms of memorial orders is given in paragraph 20 of Instruction No. 107);

Forms of primary accounting documents and accounting registers;

Methods for assessing assets and liabilities;

Correspondence of subaccounts for main accounting transactions, etc.

This means that budgetary institutions, unlike any other non-profit and commercial organizations, are deprived of the opportunity to approve a working chart of accounts, choose the form of accounting, etc.

However, this contradicts the Federal Law of November 21, 1996 No. 129-FZ “On Accounting,” and paragraph 4 of Instruction No. 107 confirms that budgetary institutions are within the scope of this law.

Article 6 of the Federal Law “On Accounting” states that the accounting policy of budgetary institutions, like any other organizations, is a set of organizational and technical decisions and methods of accounting. Consequently, in order to limit the rights of a budgetary institution to organize accounting and formulate accounting policies, changes and additions to the above law are necessary.

Recognizing the expediency of maintaining single unified accounting rules for budgetary institutions, it is still necessary to note that this problem should not be solved by a regulatory legal act of the Ministry of Finance of Russia, but at the legislative level.

According to Article 8 of Instruction No. 107, information on the execution of estimates of income and expenses is presented to the heads of serviced institutions within the time limits established by the chief accountant of the centralized accounting department.

Meanwhile, paragraph 2 of Article 6 of the Federal Law “On Accounting” provides for a fundamentally different procedure for organizing accounting. The head of a legal entity is given the right to make a choice in favor of a certain form of accounting and bear responsibility for this choice. In market conditions, even for budgetary institutions, the most acceptable form of accounting is a decentralized one (that is, directly in the institution), since the manager in this case can make management decisions based on timely received accounting information.

Until recently, the activities of budgetary organizations were regulated not only by the Federal Law “On Accounting”, but also by the following documents:

Regulations on maintaining accounting and financial statements in the Russian Federation (Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34 N);

PBU 1/98 “Accounting policies of the organization”

PBU 5/98 “Accounting for inventories”

PBU 9/99 “Income of the organization”

(Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32 N) - regarding the recognition of income from business and other activities;

PBU 10/99 “Expenses of the organization”

(Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33 N) - regarding the recognition of expenses for business and other activities.

Simultaneously with the new Instructions on accounting in budgetary institutions, the order of the Ministry of Finance of Russia dated December 30, 1999 No. 107N approved a list of changes and additions made to the regulatory legal acts of the Ministry of Finance of Russia.

Based on this document, budgetary institutions and organizations are excluded from the scope of the above provisions and accounting standards. However, many of the provisions of Instruction No. 107 repeat the wording of previously adopted regulations of the Russian Ministry of Finance.

In particular, both paragraph 7 of Instruction No. 107 on accounting in budgetary institutions and paragraph 10 of the Regulations on accounting and financial reporting in the Russian Federation speak of the need to maintain documentation in Russian.

In paragraph 8 of Instruction No. 107 and paragraphs 6, 101 of the Regulations on accounting and financial reporting in the Russian Federation, it is established that responsibility for organizing accounting, compliance with legislation and storage of accounting documentation in budgetary organizations lies not with the chief accountant, but with the head of the institution.

Clause 10 of Instruction No. 107 on accounting in budgetary institutions repeats the wording of clause 12 of the Regulations on accounting and financial reporting in the Russian Federation. Both documents state that all employees of budgetary institutions must comply with the requirements of the chief accountant regarding the procedure for processing and submitting documents and information to the accounting department.

In addition, the methods for assessing inventories set out in paragraph 59 of Instruction No. 107 generally repeat the rules for assessing paragraphs 5 and 6 of PBU 5/98 “Accounting for inventories”.

At the same time, Instruction No. 107 introduced a number of fundamental innovations. For example, paragraph 7 obliges budgetary institutions to keep records in rubles and kopecks and does not allow rounding to whole rubles, while paragraph 25 of the Regulations on Accounting and Financial Reporting in the Russian Federation allows other organizations to choose the accounting currency.

It must be emphasized that the establishment of uniform unified accounting rules (including correspondence of accounts) makes it possible to apply tax sanctions to budgetary institutions under Article 120 of the Tax Code of the Russian Federation. These sanctions are applied for gross violation of the rules for accounting for income, as well as objects of taxation.

The assessment of property and liabilities is carried out by the organization to reflect them in accounting and financial statements in monetary terms. The assessment of property acquired for a fee is carried out by summing up the actual expenses incurred for its purchase; property received free of charge - at market value on the date of capitalization; property produced in the organization itself - at the cost of its production. Depreciation of fixed assets and intangible assets is calculated regardless of the results of economic activities of organizations in the reporting period.

Business transactions are reflected on paper and machine-readable media. Consequently, an accounting document is any information medium with the help of which business transactions are subject to initial registration. Accounting documents document any business transactions in the sequence in which they are carried out. This ensures continuous, continuous accounting of all accounting objects; legal substantiation of accounting entries made on the basis of documents that have evidentiary value; use of documents for current control and operational management of the organization’s economic activities; control over the safety of property, as documents confirm the financial responsibility of employees for the valuables entrusted to them; strengthening the rule of law, since documents serve as the main sources of information for subsequent monitoring of the correctness, appropriateness and legality of each business transaction during documentary audits. Primary documents must be drawn up at the time of the transaction, and if this is not possible, immediately after the completion of the transaction. In institutions, all accounting documents related to the execution of cost estimates for the budget, special and other extra-budgetary funds are signed by the head of the organization or his deputy and the chief accountant or his deputy. Timely and reliable creation of primary documents, their transfer in the established order and time frame for reflection in accounting is carried out in accordance with the document flow schedule approved by the organization. Documents should be drawn up on the established forms with all details filled in, and in some documents, for example, cash receipts and expenditure orders, corrections are not allowed. Documents verified and accepted by the accounting department are subject to accounting processing, which means pricing, grouping and marking. After processing, the documentation is grouped by periods - month, quarter, year - and formed into files, usually containing up to 250 sheets.

According to the primary documents, transactions are recorded on the accounts. To record a transaction on accounts means to reflect its contents in accounting books, cards or free sheets, which are accounting registers.

In accounting books, all pages are numbered and bound. The last page indicates the total number of numbered pages signed by the chief accountant. Books are used for synthetic and analytical accounting.

Cards made of thick paper or thin cardboard are not fastened together. They are stored in special boxes - file cabinets. Cards (except for cards for fixed assets) are registered in the card register (f. 279), which is maintained for each account separately. Cards for accounting for fixed assets are registered in the inventory of inventory cards for accounting for fixed assets (F.OS - 10).

Free sheets (sheets) differ from cards in that they are made from less dense paper and have a large format. They are stored in special folders - recorders; They are started, as a rule, for a month or a quarter.

For institutions in the non-production sphere, it is most typical to maintain accounting records using memorial-order and journal-order forms of accounting. In this regard, we studied the features of each of these forms.

2. Similarities and differences between the chart of accounts of budgetary organizations and commercial organizations


Perhaps one of the main features of accounting in budgetary organizations is the use of a chart of accounts. Let us dwell in more detail on the similarities and differences of sections of the chart of accounts of financial and economic activities of commercial enterprises and budgetary organizations. (Appendix 1, Table 1)

The chart of accounts for accounting of budgetary institutions has fifteen sections and thirteen off-balance sheet accounts, while in the chart of accounts of commercial enterprises and organizations there are only nine sections and fifteen off-balance sheet accounts.

Section I of the chart of accounts of budgetary organizations is called “Fixed Assets,” which includes accounts 01 “Fixed Assets” (divided by type of fixed assets into subaccounts) and 02 “Depreciation of fixed assets.” And section I of the chart of accounts of commercial organizations “Fixed assets and other long-term investments” includes a number of accounts: 03 “Long-term leased fixed assets”;

04 “Intangible assets”;

05 “Amortization of intangible assets”;

06 “Long-term financial investments”;

07 “Equipment for installation”;

08 “Capital investments”;

09 “Rental obligations for receipt”.

Section II “Inventories” of the chart of accounts in budgetary organizations includes the following accounts:

03 “Products and Products”;

04 “Equipment, construction materials and materials for scientific research”;

05 “Young animals and animals for fattening”;

06 “Materials and food products”. With division into subaccounts.

Accounting for raw materials, materials, fuel, spare parts is also carried out in the second section “Inventory” of the chart of accounts of accounting for commercial organizations, but it includes accounts 12 “Low-value and wear-and-tear items”, 13 “Depreciation of equipment”, 14 “Revaluation of material assets”, 15 “Procurement and acquisition of materials”... 19 “Value added tax on acquired assets.”

Accounting for low-value and high-wear items in budgetary institutions is provided for in section III “Low-value and high-wear items” on account 07.

Production costs and other purposes are recorded in account 08 of Section IV of the chart of accounts of budgetary institutions, and in enterprises of various forms of ownership production costs are recorded in accounts 20–29 of the chart of accounts. Among other things, section III “Production Costs” includes the following accounts:

30 “Non-capital works” and 31 “Deferred expenses”.

Section IV “Finished products, goods and sales” of the chart of accounts for the financial and economic activities of enterprises provides for accounting for finished products (account 40), goods (account 41), trade margins (account 42), commercial expenses (account 43) and distribution costs (account 44), as well as goods shipped (account 45) and sales of products (work, services, fixed assets and other assets) on accounts 46 - 48.

Section V of the chart of accounts of accounting in budgetary institutions and commercial organizations has the same name “Cash”. Only funds from budgetary organizations are divided into:

account 09 “Current accounts for the federal budget”;

account 10 “Current accounts for the budgets of national-state and administrative-territorial entities”;

account 11 “Current accounts for extra-budgetary funds.”

Then comes account 12 “Cash” and account 13 “Other funds”, and the funds of commercial enterprises are divided into the following accounts “Cash” (account 50); “Current account” (account 51); “Currency account” (account 52); “Special bank accounts, monetary documents, transfers in transit and short-term financial investments” (accounts 55-58).

Section VI of the chart of accounts of budgetary organizations includes only one account - 14 “Intradepartmental financing calculations”.

Section VII of this chart of accounts has some similarities with section VI of the chart of accounts of commercial enterprises and organizations. Settlements with suppliers and contractors, buyers and customers for work performed and services rendered are carried out on account 15 of Section VII, and in commercial enterprises settlements are recorded on accounts 60, 61, 62, 63, 64.

Accounting for settlements with accountable persons is kept on account 16, and in the chart of accounts of commercial organizations - on account 71.

Settlements with various debtors and creditors are accounted for in account 17. It includes the following sub-accounts:

171 “Calculations for social insurance”,

172 “Settlements for special types of payments”,

173 “Calculations for payments to the budget”, while in the chart of accounts of enterprises and institutions of various forms of ownership they are separated into separate accounts:

67 “Calculations for extra-budgetary payments”;

68 “Settlements with the budget” (by type of payment);

69 “Calculations for social insurance and security”, which in turn is divided into subaccounts:

69/1 “Calculations for social insurance”;

69/2 “Pension expenses”;

69/3 “Calculations for health insurance”;

69/4 “Calculations for the employment fund.”

In budgetary organizations, accounting of calculations for contributions to the Pension Fund, the Employment Fund and the Health Insurance Fund is carried out in the subaccounts of account 19 “Calculations for pension provision and social protection of the population”.

Subaccount 180 “Settlements with workers and employees” takes into account settlements with employees of institutions for all types of wages. Subaccount 181 “Settlements with scholarship holders” takes into account payments for scholarships with students, graduate students and doctors of universities. On other subaccounts of account 18 “Settlements with workers, employees and scholarship holders”, accounting is kept with workers and employees for goods sold on credit, for non-cash transfers of contributions under voluntary insurance contracts, settlements under writs of execution and other settlements.

In commercial enterprises, settlements with personnel for wages are carried out on account 70, and settlements with personnel for other transactions are carried out on account 73, divided into subaccounts.

Further, in the chart of accounts of budgetary organizations in section VIII “Expenses”, to reflect the actual expenses incurred by organizations and institutions, they use accounts 20 “Budget expenses” and 21 “Other expenses”. In accordance with the law, budgetary institutions spend budget funds exclusively on:

Remuneration;

Transfer of insurance contributions to state extra-budgetary funds;

Transfers to the population paid in accordance with federal laws;

Travel allowances, in accordance with the law;

Payment for goods, works and services in accordance with approved estimates.

Organizations and institutions on a budget, in addition to budgetary expenses, can make expenses financed from extra-budgetary sources. Such expenses are recorded in subaccounts on account 21 “Other expenses”.

To account for the financing of institutions and organizations, account 23 “Financing” of Section IX of the chart of accounts is used.

Subaccounts 230 “Budget financing for institution expenses and other activities”, 231 “Financing from the capital investment budget” and 232 “Financing from other budgets” take into account financing received from budgets.

Subaccounts 234, 235, 236, 237, 238 keep records of funding received from extra-budgetary and other sources in accordance with the law.

Section X “Funds and funds for special purposes” are divided into the following accounts:

24 “Funds and funds for special purposes”;

25 “Fund in fixed assets”;

26 “Fund in low-value and wearable items”;

27 “Funds of financial resources”.

Accounting for wage funds, payments of benefits for minor children, and the material incentive fund is carried out in subaccounts of account 24.

Accounting for the cost of fixed assets, low-value and wearable items that are directly at the disposal of the organization is taken into account in subaccounts 250 and 260, respectively.

Accounting for accumulation funds, social sphere and consumption funds of commercial enterprises and organizations is maintained in account 88 of Section VIII “Capital and Reserves”. This section keeps records of “Authorized capital” (account 85), “Reserve capital” (account 86), “Additional capital” (account 87) and retained earnings (uncovered loss) received as a result of the financial and economic activities of the enterprise.

Accounting for the sale of products from production (educational) workshops, products from subsidiary farms, and research work under contracts is carried out on account 28 “Sales of products, products and work performed” of Section XI “Sales of Products”.

Section XII “Income” includes two accounts: 40 “Income” and 41 “Profits and losses”. Subaccount 400 “Income from special funds” is used by budgetary organizations to account for income that remains at the disposal of organizations and institutions and can be spent on certain purposes in excess of budget allocations. Subaccount 402 “Income from the production activities of vocational schools” is used to account for income from the activities of educational workshops and funds earned by students during industrial practice.

Balance sheet profit (loss) represents the final financial result identified for the reporting period on the basis of the accounting records of organizations and institutions. The result of profit or loss identified in the reporting year is reflected in account 41 “Profits and losses”.

Accounting for the results of financial and economic activities at enterprises in all sectors of the national economy (except for banks and budgetary institutions) is carried out in the following accounts:

80 “Profits and losses”;

81 “Use of profits”;

82 “Valuation reserves”;

83 “Deferred income”;

84 “Shortages and losses from damage to valuables”

Section VII “Financial results and use of profits.”

Next comes Section VIII “Capital and Reserves”, described above and Section IX “Loans and Financing”, in the accounts of which enterprises keep records of short-term and long-term bank loans, short-term and long-term loans, targeted financing and receipts and rental obligations.

The chart of accounts of budgetary organizations and institutions also includes section XIII “Short-term loans from the budget”; section XIV “Funds transferred and received”; Section XV “Budget Execution Results”.

On off-balance sheet accounts of charts of accounts, budgetary organizations keep records of:

Leased fixed assets;

Inventory assets accepted for safekeeping;

Strict reporting forms;

Written off debts of insolvent debtors;

Material assets paid for through centralized supply;

Debts of pupils and students for unreturned material assets;

Challenge sports prizes and cups;

Vouchers;

Overpayments of pensions and benefits due to incorrect application of legislation on pensions and benefits, accounting errors;

Training subjects of military equipment;

Loans issued to workers and employees;

Institutions in the non-production sector, like all other organizations, must compile an accounting report, so we have studied specific issues related to its features in budgetary organizations.

2.1 Accounting statements and their composition


Reporting is a system of indicators reflecting the results of economic activities of organizations and institutions for the reporting period. Reporting includes tables that are compiled based on accounting data.

The reporting of institutions and organizations must reflect the composition of property and the sources of its formation, including the property of production facilities and farms, and other divisions allocated to a separate balance sheet.

Reporting is prepared for a specific reporting period: month, quarter, year. Institutions and organizations, as well as centralized accounting departments, service institutions and organizations that are part of the federal budget of the Russian Federation, budgets of various levels, draw up annual, quarterly and monthly accounting reports on the implementation of cost estimates and submit them to their higher authority, as well as to the local tax office registration.

The volume of consolidated annual and quarterly reporting includes a certificate of funding received from the federal budget.

Reporting is preceded by reconciliation of turnover and balances on synthetic accounting accounts.

The preparation of the annual balance sheet is preceded by an inventory. Inventory is carried out in accordance with the Regulations on accounting and financial reporting in the Russian Federation. In accordance with the Regulations, discrepancies between actual balances of valuables and balances on accounting accounts are regulated. Transactions in accounting must be recorded on the basis of properly executed supporting documents.

The funds saved against the established allocations according to the cost estimate and transferred no later than December 31 to the current accounts “Amounts on instructions” remain at the disposal of budgetary institutions and organizations and, subject to performance indicators being met in the prescribed manner, are directed to production and social needs.

The amount of savings according to the estimate of budgetary organizations and institutions is determined as the difference between the total amount of the adjusted estimate assignments and cash expenses for the year.

Cash funds, including budget funds, are received in settlement accounts in the prescribed manner. In addition, the funds of the unified wage fund, the fund for production and social development, other funds and other funds of institutions and organizations are stored on the current account. Balances in current accounts are not closed at the end of the year and are carried over to the next year.

Settlements with debtors and creditors must be completed by the end of the year. For settlements with accountable persons, the balances of unused funds must be returned; for used funds, advance reports must be drawn up.

Accounting statements of budgetary organizations are divided into annual, quarterly and monthly.

Annual reporting includes a package of documents (Appendix 2, Table 2).

If the organization received funds from other budgets to carry out targeted activities, a separate report is compiled on the expenditure of these funds. This report is submitted to the loan manager from whom the funds were received.

Budgetary organizations that receive income from business activities draw up annual and quarterly profit and loss reports (Form 2) and submit them to the tax authority at its location.

In addition, budgetary institutions submit to the tax authority at their location at the end of the reporting period “Calculation of tax on actual profit” and “Calculation of value added tax.”

Profit and loss reporting is prepared on the basis of analytical accounting data, as well as using reporting data: according to form 2-1 “Report on the implementation of the budget of income and expenses of a budget organization transferred to new business conditions”, according to forms 4 or 4 (consolidated) “Report on the implementation of estimates for extrabudgetary funds.”

Value added tax is reflected in reporting on the basis of invoices. Using invoices, tax authorities monitor the correctness of tax calculation and the completeness of its transfer to the budget.

To confirm the reliability of the presented material, as well as expand our own experimental research, we studied issues related to the execution of the cost estimate of budgetary organizations in the form of a balance sheet of execution of the cost estimate (Form 1) and a report on the execution of the cost estimate of the budgetary organization (Form 2). The named documents are given in Appendix 3 and 4.


2.2 Balance of execution of the budget organization’s cost estimate


The “balance of execution of cost estimates” is compiled on the basis of reconciled accounts and turnover in accounting accounts. The annual balance is drawn up after the conclusion of current accounts.

Fixed assets, inventories, low-value and wear-and-tear items are reflected in the balance sheet at the actual cost of their acquisition.

2.3 Report on the implementation of cost estimates


Form 2 “Report on the implementation of the cost estimate” contains data on the implementation of the budget organization’s cost estimate. Form 2 is compiled by sections, chapters and paragraphs in the context of articles of the budget classification. Form 2 is filled out based on data from the relevant registers for accounting for cash and actual expenses. Data on the execution of budgetary organization expenditure estimates and the balance of execution of expenditure estimates are shown on an accrual basis from the beginning of the year in rubles or thousands of rubles. Institutions, enterprises and organizations receiving federal budget funds from federal treasury authorities submit a report in form 2 to the federal treasury authority from which the funding was received no later than the 5th day of the month following the reporting month. The second copy of the report in Form 2 is submitted to its superior authority within the same time frame.

3. Organization of external control


Financial control of the activities of budgetary institutions is carried out in the form of audits and inspections of their financial and economic activities carried out by control bodies (Rosfinnadzor, Accounts Chamber, internal control bodies, Federal Tax Service, Social Insurance Fund, Compulsory Medical Insurance Fund, Pension Fund and other departments). The purpose of the inspections is to monitor the effective and rational expenditure of budget funds, the legality of transactions, and to identify facts of their misuse. Inspections are divided into scheduled and unscheduled, thematic, general and comprehensive.

Scheduled inspections are carried out with a certain frequency, therefore their objects and timing are indicated in the inspection schedule. It includes: the object of inspection, period, duration and responsible executors. During unscheduled inspections, issues in relation to which there is information about possible violations and abuses are monitored.

The main inspection activities are aimed at studying:

Constituent, registration, planning, accounting, reporting and other documents (in form and content);

Completeness, timeliness and correctness of reflection of completed financial and business transactions in accounting (budget) accounting and accounting (budget) reporting, including by comparing entries in accounting registers with primary accounting documents, indicators of accounting (budget) reporting with analytical accounting data;

The actual availability, safety and correct use of material assets in federal ownership, cash and securities, the reliability of calculations, the volume of goods supplied, work performed and services rendered, operations to generate costs and financial results;

The organization and status of accounting (budget) accounting and accounting (budget) reporting in the audited organization;

The state of the internal control system in the audited organization, including the presence and state of current control over the movement of material assets and funds, the correctness of the formation of costs, the completeness of capitalization, the safety and actual availability of products, funds and material assets, the reliability of the volume of work performed and services provided ;

Measures taken by the audited organization to eliminate violations, compensate for material damage, and bring the perpetrators to justice based on the results of the previous audit (inspection).

At the federal level, the state control body is the Accounts Chamber of the Russian Federation, which is accountable to the Federal Assembly of the Russian Federation and in its activities is guided by the Federal Law of January 11, 1995 No. 4-FZ “On the Accounts Chamber of the Russian Federation.” Within the framework of the tasks determined by the current legislation, the Accounts Chamber has organizational and functional independence. In fact, it is the leading body of state external financial control. It provides a unified system of control over the execution of the federal budget and the budgets of federal extra-budgetary funds.

Tasks of the Accounts Chamber:

Organization and implementation of control over the timely execution of revenue and expenditure items of the federal budget and budgets of federal extra-budgetary funds in terms of volume, structure and purpose;

Determining the effectiveness and feasibility of spending public funds and using federal property;

Assessing the validity of income and expenditure items of federal budget projects and budgets of federal extra-budgetary funds;

Financial examination of draft federal laws, as well as regulatory legal acts of federal government bodies, providing for expenses covered by the federal budget, or affecting the formation and execution of the federal budget and budgets of federal extra-budgetary funds;

Analysis of identified deviations from the established indicators of the federal budget and the budgets of federal extra-budgetary funds and preparation of proposals aimed at eliminating them, as well as improving the budget process as a whole;

Control of the legality and timeliness of the movement of federal budget funds and funds of federal extra-budgetary funds in the Central Bank of the Russian Federation, authorized banks and other financial and credit institutions of the Russian Federation;

Regular submission to the Federation Council and State Duma of information on the progress of execution of the federal budget and the results of ongoing control measures.

In the process of implementing its tasks, the Accounts Chamber:

Carry out control and audit, expert-analytical, information and other types of activities;

Provides a unified system of control over the execution of the federal budget and the budgets of federal extra-budgetary funds, which provides for:

Organizing and conducting operational control over the execution of the federal budget in the reporting year;

Conducting comprehensive audits and thematic audits of individual sections and articles of the federal budget, budgets of federal extra-budgetary funds;

Examination of draft federal budgets, laws and other regulatory legal acts, international treaties of the Russian Federation, federal programs and other documents affecting issues of the federal budget and finances of the Russian Federation;

Analysis and research of violations and deviations in the budget process, preparation and submission to the Federation Council and the State Duma of proposals for their elimination, as well as for improving budget legislation in general;

Preparation and submission of opinions to the Federation Council and the State Duma on the execution of the federal budget and the budgets of federal extra-budgetary funds in the reporting year;

Preparation and presentation of conclusions and responses to requests from government authorities of the Russian Federation.

To carry out their activities at the request of the Accounts Chamber, all government bodies in the Russian Federation, local governments, enterprises, organizations, regardless of their form of ownership, and their officials are required to provide financial and other information related to the implementation of control. Refusal or evasion of officials of the specified bodies, enterprises, institutions and organizations from the timely provision of the necessary information or documentation at the request of the Accounts Chamber, as well as the provision of false information entails liability established by the legislation of the Russian Federation. In the process of executing the federal budget, the Accounts Chamber monitors the completeness and timeliness of cash receipts, the actual expenditure of budget allocations in comparison with legislatively approved indicators of the federal budget, identifies deviations and violations, analyzes them, and makes proposals for their elimination.

The Tax Code of the Russian Federation has vested tax authorities with rights and responsibilities to carry out their functions, one of which is control. Tax control is a system of control measures established by tax legal norms, carried out by specially authorized bodies, aimed at checking, ensuring the completeness and timeliness of compliance with tax legislation by fiscally liable persons.

Goals of tax control:

Identification of tax violations and tax crimes;

Prevention of their occurrence in the future;

Ensuring the inevitability of tax liability.

Tax control over the activities of budgetary organizations is carried out by employees of tax authorities within their competence through tax audits, obtaining explanations, checking accounting and reporting data, as well as in other forms provided for by the Tax Code of the Russian Federation. In accordance with the Tax Code of the Russian Federation, the main methods of current and subsequent control of the correctness of calculation, completeness and timely payment of taxes by taxpayers, payers of fees and tax agents to budgets of various levels are desk and field tax audits.

Control serves as an important way to ensure the legality and appropriateness of the institution’s activities. The role of external control is changing, but external control itself is not excluded. It solves its traditional problems, the relevance of which does not decrease, and acquires new directions. The most prominent of these is performance auditing. The importance of expert-analytical activities and monitoring the expenditure of budget funds is growing. Ensuring the progressive effectiveness of public spending without an established interaction between external and internal control is becoming increasingly problematic. At the same time, it is necessary to constructively combine competent external control with non-interference in the internal affairs of the organization, and not turn it into petty tutelage of some bodies by others.

Conclusion


Accounting information reflects the actual state of a business entity or budgetary institution. The completeness, reliability and timeliness of accounting information determine the effectiveness of production management and help prevent the adoption of unjustified decisions. This requires continuous improvement of accounting methodology as the main provider of information.

Until recently, accounting was primarily used as a tool for external administrative control of state-owned enterprises. The growing discrepancy between the domestic accounting system and Western Europe became increasingly clear.

Accounting methodology and organization have improved in recent years. New regulatory documents have been issued regulating the organization of accounting in various industries and departments: Chart of Accounts; Regulations on accounting and reporting; Basic provisions on the composition of costs included in the cost of products (works, services); Regulations on the procedure for calculating depreciation (wear and tear) for complete restoration of fixed assets; The procedure for conducting cash transactions and others.

The main directions for improving the organization of accounting are determined taking into account the transition to a market economy.

It is important to bring domestic accounting practices into comparability with the practices of Western countries, for which it is necessary to improve accounting and introduce progressive forms and methods of accounting.

Order of the Ministry of Finance of Russia dated December 30, 1999 No. 107 approved new Instructions for accounting in budgetary institutions. According to Instruction No. 107, unified unified rules for maintaining accounting records in budgetary institutions were introduced, and the accounting methodology was changed.

According to paragraph 6 of the Instruction of the Ministry of Finance of Russia dated December 30, 1999. No. 107, budgetary organizations are now required to draw up a separate balance sheet for extrabudgetary funds and include the data from this separate balance sheet in their single balance sheet.

To ensure separate accounting of transactions on budgetary and extrabudgetary funds, it is recommended that budgetary enterprises and organizations, if necessary, assign a distinctive feature in the form of a number to each subaccount of the Chart of Accounts.

It is quite obvious that as a result of this, the complexity of accounting will increase, especially at first. But it is precisely this mechanism that will make it possible to effectively separate property transferred to the management of a budgetary institution and property independently earned by the budgetary organization and not subject to seizure.

If previously income from the rental of state property, collection of additional tuition fees, provision of consulting services by educational institutions and other budgetary organizations were considered revenue from business activities, then with the introduction of Instruction No. 107 on January 1, 2000, these incomes are considered as an additional source of budget financing .

The institution receiving the funds does not calculate or pay any taxes on the income received as an additional source of budget financing.

An important role in the new accounting procedure is played by the operational accounting of direct expenses for budgetary and business activities. This requires the introduction of more effective forms of accounting and control over the distribution of expenses.

Previously, budgetary institutions financed from regional or local budgets distributed all expenses between budgetary and entrepreneurial activities using a calculation method in proportion to the share of funds from entrepreneurial activities in the total amount of funds (clause 9 of the Instruction of the State Tax Service of Russia dated August 20, 1998 No. 48).

In the conditions of the new accounting procedure, paragraph 9 of Instruction No. 48 can actually no longer be used by budgetary institutions. When forming an accounting policy, a budgetary institution has the right to develop its own methods of maintaining separate accounting, including methods for distributing the necessary items of general business expenses for budgetary and business activities, or methods for distributing all expenses as direct ones, which is confirmed by the new Instruction No. 107 dated December 30, 1999 on accounting accounting in budgetary institutions.


Annex 1


Table 1. “Similarities and differences in the chart of accounts of budgetary and commercial organizations”

Name of accounting objects (accounts)

Commercial organizations

Budgetary organizations

Fixed assets

The cost of fixed assets: over 100 minimum wages.

Account 01 number and name of the subaccount by type of fixed assets (1,2,3..)

The cost of fixed assets: over 50 minimum wages.

010. – Buildings

011. – Structures

012. – Transmission devices.

013. – Machinery and equipment

015. – Vehicles

016. – Tools

017. – Working and productive livestock

018. – Library fund

019. – Other fixed assets

Items of low value and wear out quickly

Not more than 100 minimum wage

Sub-account number and name

1. MBP in stock

2. MBP in operation

3. Temporary (non-title structures)

IBP cost limit:

Not higher than 50 minimum wage

Sub-account number and name:

070.MBP in warehouse

071.MBP in operation

072.Lingerie, bedding, clothes and shoes in warehouse

073.Linen, bedding, clothing and footwear in use.

Wage

“Settlements with personnel for wages”

“Settlements with workers, employees and scholarship holders”

subaccount number and name:

180. Settlements with workers and employees.

181.Settlements with scholarship holders

182.Settlements with workers and employees for goods sold on credit

187. Calculations according to executive documents and other institutions

189.Other payments for work performed.

Appendix 2


Table 2. “Composition of the annual financial statements of budgetary organizations”

Title of the document

Application

Note

1. Balance of execution of the institution’s cost estimate

Certificate of movement of funding from the budget

2. Report on the implementation of the budget organization’s cost estimate

3. Report on the implementation of the estimate of income and expenses transferred to new business conditions

4. Report on the use of budget allocations by the organization

5. Report on the movement of funds on the current account “Amounts on instructions”

6. Report on the implementation of the estimate for extrabudgetary funds

7. Report on the movement of fixed assets

8. Report on the movement of material assets

9. Report on shortages and thefts of funds and material assets in budgetary institutions

10. Profit and loss statement

For budget organizations receiving income from business activities

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41. Information and legal system "Consultant Plus"


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Accounting in budgetary institutions: how to conduct it correctly, how it differs from commercial accounting, how to correctly prepare reports. From this material you will learn all the nuances of working with budget revenues, the rules for reflecting transactions in transactions and the features of submitting reports.

Accounting in commercial and government organizations has a common basis, general principles and legal framework. But there are also differences: accounting in budgetary institutions differs in the methods used in the formation of accounts and postings. Working with public money is a key factor that creates differences in methodology.

Accounting in government agencies is based on work with the budgetary sector and has additional regulations (not applicable to commercial organizations) and reporting requirements. In the public sector, total control is maintained over all operations. This must be taken into account when organizing reporting.

Organization of accounting in budgetary organizations

Not every non-profit institution can be called budgetary; the law identifies about 30 different forms of non-profit institutions. Likewise, not every state or municipal institution is budgetary - there are autonomous, state-owned and, in fact, budgetary organizations (Law No. 7-FZ “On Non-Profit Organizations”). The difference is manifested in the nuances - working methods, tasks, methods of financing, etc. This material will focus strictly on budget companies.

State-owned enterprises have differences, which are expressed in the methods of working with funds received from the state and their own. In particular, state-owned enterprises cannot dispose of profits received from commercial activities (in the amounts and forms permitted by law) for their own purposes; they are obliged to give them to the state income. This does not apply to other forms. Accounting in government institutions must take this factor into account.

When working with documents and accounting, you should understand how public sector employees differ from other forms of organization of a state enterprise.

Budgetary institution (budgetary government organization) is a non-profit organization created by the Russian Federation or its subject to provide services to the population. The main area of ​​work is education, medicine, culture and leisure, etc. Such an enterprise uses public money to provide services or perform work commissioned by government agencies. The source of funds can be various constituent entities of the Russian Federation. The main task of accounting in the budget is to accurately reflect the movements and expenditure of money received from the state.

By law, a budgetary institution can conduct commercial activities, the income from which is used for its own needs. However, the main source of financing is state and municipal subsidies. The commercial component is strictly controlled and cannot exceed a certain percentage of total income.

An institution is included in the budget form on the basis of a decision of the authorized body, as well as on the basis of constituent documentation, which indicates the form of the organization.

Budget accounting– a unified state orderly system for collecting, processing (registration) and summarizing information on the state of financial and non-financial assets of the Russian Federation and its constituent entities. The term “budget accounting” is often used in relation to budgetary institutions, but this is not entirely true. According to the law, budget accounting is carried out by state government agencies, but the rest are engaged in accounting. These concepts should not be confused, as there is a difference in working methods.

Chart of accounts for budgetary institutions

Service for drawing up accounting policies and chart of accounts

Features of the formation of a chart of accounts of a budgetary institution

The number of each account within the PS consists of twenty-six digits and is formed according to the following scheme: 1-17 – classifier of receipts (and outflows) of funds, 18 – type of activity of the organization, 19-21 – code of the synthetic PS account, 22-23 – code analytical account PS, 24-26 - classification code for operations of the general government sector (type of receipt).

The PS account number includes a classification code that allows monitoring the movement of government money. The chart of accounts contains about two thousand available accounts, but in practice accountants do not use all of them. For current activities, the company develops its own PS, which includes only those accounts that are necessary in the process of work.

The institution actively uses accounts included in the following groups:

  • Non-financial assets. Fixed assets of the institution, its non-financial assets. The budget accounting chart of accounts, unlike the PS of commercial organizations, contains a separate account for investments in inventories.
  • Financial assets. Transactions with deposits, shares, securities, etc. Here we also work with accounts receivable.
  • Obligations. Payments to third-party suppliers and contractors, operations with creditors.
  • Financial results. Information on the financial results of the institution’s activities: income and expenses, annual results, etc.
  • Authorization of expenses. Accounting for government investments and liabilities.

Please note that the law allows government agencies and other authorized bodies to introduce additional digits into the PS analytical account code in cases where this is necessary for internal users to work.

Accounts in the chart of accounts are of two types: active (accounting for the movement of assets of the enterprise) and passive (accounting for the sources of formation and movement of funds of the enterprise).

Postings in the accounting of a budgetary institution

Entries in the accounting of a budgetary institution are compiled on the basis of the rules presented in the instructions for the unified chart of accounts. When making entries, you must be guided by the general accounting rules applicable to all types of organizations.

Regulatory documents and accounting standards in 2019

Accounting in the budget is strictly controlled by law.

The main provisions and requirements for accounting are contained in Federal Law No. 402-FZ “On Accounting”. This document forms the legal basis on which the accountant must rely when working with accounts.

When maintaining records, you need to focus on Federal accounting standards.

Handbook of Federal Standards

The unified chart of accounts for government institutions is described in Instruction 157n, and specifically for budgetary institutions in Instruction 174n.

Also, accounting in the budget should take into account other regulations, clarifications, letters and instructions issued by state and municipal bodies authorized to work with budget funds.

Requirements for accounting in budgetary institutions

In his work, an accountant must rely on the general principles and objectives of accounting and take into account the peculiarities of the budgetary sphere. These include the need to monitor the exact execution of the approved budget, carry out activities to search for additional income, as well as the need to take into account industry specifics. Accounting in budgetary institutions has a more complex system of methods and a higher level of accuracy control.

General accounting rules must take into account the following principles: legality, correctness, prudence, reliability, independence, consistency, accessibility, relevance, comparability, superiority of form over content, timeliness, monetary measures (Federal Law No. 402). In addition, budget accounting must take into account the principles and rules of working with budget money.

Budget accounting tasks:

  • Formation and provision to regulatory authorities of complete and reliable data on the state of assets and the flow of funds in the enterprise (both public funds and those received from commercial activities);
  • Timely provision of the necessary (and accurate) information on the progress of implementation of the plan for budget revenues and expenditures;
  • Timely provision of necessary (and accurate) information on the progress of execution of cost estimates involved in the execution of the state budget.

Basic requirements for accounting in budgetary institutions:

  • Records must be kept only in national currency (rubles);
  • Records are maintained continuously from the moment of registration of the enterprise;
  • The content of the analytical report must correspond to the turnover and balances of synthetic accounting accounts;
  • Every business and inventory operation must be subject to mandatory registration.

All business transactions, property assets and obligations of the company are included in the accounting.

Timeliness is important in accounting in budgetary institutions: all transactions must be recorded and reflected on time.

Liability and fines. From June 9, special fines were introduced for public sector institutions for distorting accounting and budget reporting. The President signed Law No. 113-FZ dated May 29, 2019, which amended Article 15.15.6 of the Administrative Code. The amount of the fine depends on the percentage of distortion of reporting indicators.

Accounting reporting

The rules for filling out and submitting reports are described in Instruction 33n.

Accounting reporting in the budget is carried out strictly on the basis of the Chart of Accounts, which was mentioned above - all reporting requirements are specified in the relevant instructions. The generally accepted principle of double entry applies for all completed transactions of an enterprise: each change in the status of funds on the balance sheet of the institution must be reflected in at least two different accounts. All transactions are reflected only upon their completion (accrual method); values ​​and assets on the balance sheet are accounted for separately.

As for the timing, there are no significant differences from the usual accounting procedure.

Frequency of reporting in accounting in institutions:

  • 1 time per quarter (April 1, July 1 and October 1 of the reporting year);
  • Annual reporting (January 1 of the year following the reporting year).

The reporting period is considered to be from January 1 to December 31 inclusive. The reporting date (the date on which the financial statements are prepared) is considered to be the last calendar day of the reporting period. The exception is cases when the institution is being reorganized or liquidated, as well as cases when a budget institution is undergoing the process of transformation into a state-owned one.

In budget accounting, reporting is completed exclusively in rubles, taking into account kopecks to two decimal places (the use of other currencies is unacceptable according to the principles of working with public money). Documents must be signed by the manager and chief accountant, and in some cases, by the head of the financial and economic service of a budgetary institution (if the enterprise has one). These same persons are responsible to the state.

The balance sheet of a budgetary institution implements the principle of two-sidedness: economic assets are reflected according to their material composition and location (asset) and sources of formation, intended purpose (liability).

In budget accounting, the balance sheet has a special structure. An asset includes non-current assets (funds for long-term use) + current assets (funds intended for use in the course of statutory business activities) + costs. To liabilities – equity + liabilities + income.

Since budgetary organizations do not have their own funds, they cover all expenses through government appropriations and special funds. The movement of these funds is reflected in the reporting.

After the need for clear control of budget funds arises, there is a need to transition to a new methodology for public accounting. Thanks to innovative aspects of accounting, the correct formation of ratios of liabilities as well as assets is ensured. In other words, a balance is formed on the basis of generally accepted standards for the use of budget funds.

Features of accounting in budgetary institutions built on the need to draw up unique accounts, which must contain all the information on the use of funds. Please note that such accounting is carried out exclusively in budgetary organizations. Budgetary organizations include those organizations that are fully or partially dependent and financed from the state budget. Such organizations are required to maintain accounting records according to the rules provided for budgetary organizations.

Features and nuances of accounting in budgetary institutions

Accounting in institutions that have budgetary status has a number of features. The basis of this system is budgeting, which is initially results-oriented. The system is based on the following approaches:
  1. Control over the intended use of funds. That is, the allocation of funds from the budget is made exclusively for specific purposes, and not according to plans drawn up in advance. Thus, unnecessary financial costs are eliminated;
  2. On a competitive basis, budgetary organizations are required to prove that they need the funds and at the current moment in time. You also need to provide documents that the expenses are necessary and in the amount requested;
  3. Using a classification that allows you to automate the budget accounting system. The basis for this classification is the need to draw up charts of accounts for budgetary care;
  4. Conducting monitoring, based on the results of which specialists identify the rational use of budget funds.
The features of budget accounting include the following aspects:
  1. the need to control the process of budget execution, both in terms of income and expenses;
  2. organization of clear accounting based on budget classification;
  3. transition to a new treasury system, which allows for the correct process of budget execution;
  4. in accounting, actual as well as cash expenses must be highlighted;
  5. the preparation of documentation includes the need to assess industry-specific accounting features;
  6. the rigor of government control and accounting, organized through the need to draw up a plan based on clear instructions;
  7. close interweaving of data on expenses and income based on new charts of accounts;
  8. new form of accounting;
  9. mandatory and accurate accounting process for all expenses and income.


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Accounting in budgetary organizationshas many features, starting with individual legal acts regulating it and ending with a complex invoice coding system. In this article, we will understand the concepts applicable to budget structures, and also touch on the basic rules of accounting.

Definitions and types of organizations financed from the budget

In order to understand the concepts denoting various organizations financed from the budget, let us turn to the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ. Basically, budgetary organizations mean those created by the state. Thus, the most general concept is the term “state (municipal) institutions” (hereinafter referred to as state institutions). They are established by the Russian Federation, its subject or municipality. In accordance with paragraph 2 of Art. 9.1 of Law No. 7-FZ, government agencies are classified as:

  • autonomous;
  • budgetary;
  • state-owned.

The following table provides a comparison of the three types of government agencies.

Autonomous (AU)

Budget (BU)

State-owned (KU)

Main regulatory legal acts

Law “On Autonomous Institutions” dated November 3, 2006 No. 174-FZ

Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ

Budget Code of the Russian Federation

Kind of activity

Service in the following areas: science, education, medicine, culture, social protection, employment, physical education and sports, etc. (Clause 1, Article 2 of Law No. 174-FZ, Clause 1, Article 9.2 of Law No. 7-FZ)

Execution of state functions, as well as the provision of public services (Article 6 of the Budget Code of the Russian Federation).

Use of income from commercial activities

At your own discretion (clauses 2-3 of Article 298 of the Civil Code of the Russian Federation).

Transferred to the budget (clause 3 of Article 161 of the Budget Code of the Russian Federation)

Current accounts

In the Federal Treasury and commercial banks (clause 3 of article 2 of law No. 174-FZ)

Only in the Federal Treasury (clause 9, article 9.2 7-FZ, clause 4, article 161 and article 220.1 of the Budget Code of the Russian Federation)

Ownership of property

With the right of operational management. The owner is the Russian Federation, a subject of the Russian Federation, a municipality (Clause 1, Article 3 of Law No. 174-FZ, Clause 9, Article 9.2 of Law No. 7-FZ, Clause 4, Article 298 of the Civil Code of the Russian Federation)

Disposal of property
  • for real estate transferred by the owner or purchased with funds issued by him;
  • especially valuable property transferred by the owner or purchased with funds issued by him.

The owner's consent must be obtained:

  • for any real estate;
  • especially valuable property transferred by the owner or purchased with funds received from the owner.

Disposes of other property at his own discretion

The consent of the owner is required for actions with any property (clause 4 of article 298 of the Civil Code of the Russian Federation)

Major transactions (Clause 1, Article 15 of Law No. 174-FZ), which are carried out only with the approval of the supervisory board of the AU (Clause 2, Article 3 of Law No. 174-FZ) or the founder of the BU (Clause 13, Article 9.2 of Law No. 7 -FZ) regardless of the type of property

Responsibility
By
obligations

Responsible for its obligations with its assets (except for those whose disposal requires the consent of the founder). If obligations are formed due to harm to citizens, if there is a shortage of assets that can be disposed of, the founder is responsible (clause 5 of Article 2 of Law No. 174-FZ, clauses 5-6 of Article 123.22 of the Civil Code of the Russian Federation)

The founder is responsible for obligations in cash; if there is a shortage of funds, the founder is responsible (Clause 4 of Article 123.22 of the Civil Code of the Russian Federation)

Source of financing

Subsidies (Clause 1, Article 78.1 of the Budget Code of the Russian Federation)

Budget estimate (clause 2 of article 161 of the Budget Code of the Russian Federation)

Charts of accounts and accounting instructions

Before examining charts of accounts applicable to government agencies, we note that the main regulatory act on accounting is the Law “On Accounting” dated December 6, 2011 No. 402-FZ, which is required to be applied not only by commercial organizations, but also by non-profit organizations, including state This law contains basic requirements for accounting and rules for its conduct in the Russian Federation. We list the main ones:

  1. Accounting is mandatory for all economic entities, with the exception of individual entrepreneurs and divisions of foreign organizations, if they comply with the rules of tax legislation.
  2. The head of an economic entity is responsible for the functioning of the accounting service.
  3. The organization must draw up its accounting policies independently.
  4. It is necessary to register all economic events of the organization in primary documents, the data from which is transferred to the accounting registers.
  5. Assets and liabilities are subject to periodic restatement.
  6. All accounting data is recorded in rubles.
  7. The organization must ensure the reliability of the information contained in the reports.
  8. The organization must have established internal control procedures.

Based on accounting principles for government organizations, a unified chart of accounts and instructions have been developed, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n. They apply to all government agencies and government agencies. In addition, in accordance with clause 21 of the unified chart of accounts, each type of government institution has its own private chart of accounts, approved by:

  • by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n for AU;
  • by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n for BU;
  • by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n for CU.

Let us note one more nuance in terminology. The phrase “budget accounting” is often used in relation to all types of government institutions. However, based on the wording used in the above-mentioned legal acts, AU and BU maintain accounting records, but state bodies, extra-budgetary funds and other institutions specified in paragraph 1 of the instructions (order No. 162n) maintain budgetary accounting.

It is also important to pay attention to other basic legislative acts that are necessary for maintaining records in a government agency. Instructions on the procedure for applying budget classification, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, explain the use of budget codes. The instructions on the procedure for compiling and submitting reports on budget execution, approved by Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n, and the instructions approved by Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, contain reporting forms and rules for filling them out. Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n approved the forms of primary documents and registers for public sector employees. In addition, there are a number of legal acts for certain industries and other specific legal acts.

The chart of accounts of a government institution contains 5 sections. The first section “Non-financial assets” includes:

  • fixed assets by various groups and types;
  • intangible assets;
  • non-produced assets;
  • inventories, goods, finished products;
  • depreciation;
  • investments in non-financial assets;
  • expenses.

An unusual subsection for those familiar only with classical accounting may be non-produced assets, which are land, subsoil resources and other assets not created by man in production. They are reflected in accounting at their original cost only when they began to participate in economic turnover (except for land). And the receipt of rights to use such objects is shown on the balance sheet on account 01. Land plots are listed at cadastral value. Another feature is the use of an account for investing in inventories. It is used to accumulate the costs of production or purchase of materials.

Read more about the first section of the chart of accounts in the article “Non-financial assets in budget accounting are...” .

The second section “Financial assets” covers:

  • funds indicating the places of their storage;
  • financial investments, namely all types of securities and participation in other companies;
  • receivables related to counterparties, payers of social insurance contributions, tax revenues, loans issued, etc.;
  • advances to employees, contractors, foreign organizations, etc.;
  • investments in financial assets.

Accounts payable for loans, wages, debts to counterparties for goods, work and services, obligations for transfers to other government agencies, social benefits, payment of taxes, etc. are contained in the third section “Liabilities”.

The fourth section, “Financial Result,” groups accounts for recording income, expenses, and financial results. Basically, the composition of assets and liabilities is comparable to the corresponding items in non-budgetary organizations, but there are also differences, both in the list of possible accounts and in their accounting. In the instructions for the unified chart of accounts you can find information on accounting and the use of accounts.

A feature of accounting in government agencies, among other things, is the presence of section 5 “Authorization of expenses” in the chart of accounts. It is necessary to record the receipt and use of funds allocated from the budget, liability limits received from budget managers, the use of these limits, planned income and expenses. That is, when a notification is received from higher authorities for the current period about limits on the acquisition of, for example, inventories, the institution reflects this on the accounting accounts. Postings to the accounts of this section are contained in paragraphs. 190-209 (order No. 183n), paragraphs. 161-180 (order No. 174n), paragraphs. 131-150 (order No. 162n) instructions for charts of accounts. Accounting entries for authorization of expenses are made between the accounts of this section.

There are 30 off-balance sheet accounts for government agencies. The approach for recording them is the same as in accounting for commercial organizations, using a one-way entry, that is, only by debit for receipts and only by credit for disposals. The balance sheet includes property that is not in operational management, guarantees, awards, strict reporting forms, objects that, according to instructions, should not be on the balance sheet, etc. The organization also has the right to independently open additional off-balance sheet accounts to monitor the safety of property and other management tasks.

Accounts in government organizations

The accounting account number for government agencies consists of 26 digits, as stated in clause 21 of the unified chart of accounts. The following table describes the meaning of each digit:

You can see the explanation of the account number using an example.

With categories 18-26 everything is clear, the values ​​for categories 19-26 are indicated in the tables of private charts of accounts themselves, category 18 is selected from values ​​1-9 in accordance with the classification indicated in clause 21 of the unified chart of accounts. Moreover, when maintaining budget accounting for category 18, only the values ​​1 are used - provision from funds of the corresponding budget, 3 - provision from funds at temporary disposal.

To fill out categories 1-17, you need to get acquainted with the budget classification. It is needed in order to correlate indicators from different budgets that make up the country’s budget system. It is the basis for developing the numbering of government accounting accounts. The coding system is described in the instructions on the procedure for applying budget classification, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. BCCs consist of 20 characters and are divided into codes indicating income (Chapter II, Table 1 of instructions), expenses (Chapter III, Table 2 of instructions), sources (Chapter IV, Table 5 of instructions). The table below shows the composition of the budget expenditure code.

KBK category number (expense code)

Code of the main manager of budget funds

Section code

Subsection code

Target article code

Expense type code

Program (non-program) article

Direction of expenses

subgroup

Adj. 9 to instructions No. 65n

Adj. 2 to instructions No. 65n

Adj. 10.1 to instructions No. 65n

Adj. 3 to instructions No. 65n

To determine characters 1-17 for the AC and BU accounts, you must follow the following scheme:

Number of the AU or BU account category

Corresponding KBK category number

In place of categories 5-14, zeros are placed (clause 3 of order No. 183n, clause 2.1 of order No. 174n), unless otherwise stated in the accounting policy.

For budget accounting accounts (CU and other organizations specified in Order No. 162n), categories 4-20 of the KBK are transferred to the place of categories 1-17 (or categories 1-17 of the KBK are transferred to the place of categories 1-17 of the account for financial authorities). Appendix 2 to instruction No. 162n contains information about the type of BCC that must be used for each account.

Results

To determine the accounting rules, it is necessary to understand what type of government institutions we are interested in, since there are 4 charts of accounts for public sector employees. The unified chart of accounts contains general rules, and in the remaining 3 private charts of accounts you can find detailed examples of the use of accounts, lists of typical transactions and explanations of the structure of the account.

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