The organization and institutions must operate in accordance with the requirements of current legislation. They must promptly prepare and submit various reports to authorized government bodies.

As such a document, we can mention a report on the intended use of the funds received. This is a document that reflects data on the balance of funds in the institution’s accounts for the reporting period of time.

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The form of this document was approved by the Ministry of Finance, but it is not mandatory for use, and institutions can develop their own version of the report or include additional lines and information in the approved form. What features does this document have, who submits it, and what needs to be taken into account when drawing it up?

Peculiarities

The report on the intended use of the funds received (Form 6) was approved by a special order of the Ministry of Finance dated July 2, 2010. This document contains information about the flow of funds that were received by the organization from various sources (for example, various contributions).

When filling out this form, you must remember that data must be entered for both the current and the previous reporting period. In this case, the text must indicate for what period of time this form is being filled out.

The report on the intended use of the funds received (OKUD 0710006) is an appendix to the institution’s balance sheet. As a rule, it is compiled by the company’s accountant, and it is he who is responsible for entering reliable data into the document form.

What is specified in the law of the Russian Federation

Current legislation carefully regulates the activities of non-profit organizations (homeowners' associations, charitable foundations, etc.) and the procedure for maintaining their accounting records. In particular, the main legal act regulating this area of ​​legal relations is the Federal Law “On Non-Profit Organizations”.

According to this law, non-profit organizations are recognized whose main goal is not to attract a certain profit through entrepreneurial activity.

The activities of such institutions also received their regulation in the Federal Law “On Accounting”. According to this law, a report on the intended use of funds received by the organization must be filled out by non-profit institutions at the end of the reporting year.

At the moment, the order of the State Statistics Committee and the Ministry of Finance dated November 14, 2003 is also in force. This regulatory legal act approved special codes for indicators of annual financial statements, which must be provided to state statistics bodies. Form 6 is also included in the list of information provided.

Nuances and procedure for receiving income

Writing a report is a rather complicated process. When filling out Form 6, you must enter data on the balance of target funds at the beginning of the reporting period and only after that proceed to entering other data.

Non-profit organizations are not engaged in entrepreneurial activities, and their main type of income is various contributions, including:

But in addition to these types of contributions, non-profit organizations may have other sources of income. For example, they can carry out the activities provided for in them and receive a certain income.

For example, such institutions may profit from:

• organizing various lectures, shows and exhibitions;
• holding auctions;
• carrying out business activities;
• concluding various civil transactions, etc.

Nonprofit organizations can also receive additional funds from donations from individuals and companies that are not their members. All this data must be reflected in the report on the intended use of the funds received.

Main details of the structure

The report on the intended use of the funds received has several sections. Moreover, all of them must be filled out by a non-profit organization. Each section has its own purpose and characteristics.

In particular, the report consists of the following parts:

This is the basic structure of the report.

Line by line filling out a report on the intended use of funds received

Filling out a report is a rather complicated process. Its first section displays information about the organization's available funds at the beginning of the reporting period.

The second section of the report consists of the following lines:

• various contributions received during the reporting period, including targeted contributions;
• voluntary donations;
• profit that was received as a result of the implementation of statutory activities;
• other income.

At the end, you must provide information about the total amount of receipts. When filling out the line about targeted contributions, you must indicate all revenues that were received for certain purposes (for example, for the purchase of fixed assets, for carrying out various programs, etc.). In this case, you must also indicate the purpose of these contributions.

If the institution is a charitable organization, then in the line about voluntary donations it is also necessary to indicate targeted donations from individuals and legal entities.

• expenses for holding various targeted events (for example, conferences, meetings, charity evenings, etc.);
• expenses related to the maintenance of the organization (for example, the amount of salaries, travel costs, etc.);
• costs associated with the maintenance of transport and premises, including their repair;
• other expenses.

At the end of the section, the sum of all expenses is also formed based on the above indicators.

When filling out this section, you must remember that the cost line for conducting targeted events does not reflect those costs that were incurred for a fee charged to participants.

In the last section of the report, you must indicate the balance of funds at the end of the reporting period. Moreover, if the amount of expenses is equal to the amount of income, then a dash is placed in this line. If expenses exceed the organization’s income, then the amount of the difference must be indicated in parentheses.

Scope of application

Non-profit organizations are created to achieve certain non-commercial goals, and their activities are not related to business activities. Of course, the current legislation states that such organizations can also carry out economic activities, but in order to achieve their statutory goals.

Basically, the funds of such organizations come from contributions from their members and from donations from individuals and legal entities. That is why the law requires the preparation of a report in Form 6. Based on this document, the authorized state body verifies the intended use of the funds received by the organization.

Current legislation states that specific non-profit organizations may have restrictions regarding the receipt of certain types of investments. This fact is also verified by the authorized government body.

From the above we can conclude that the procedure for submitting reports of non-profit organizations, including reports on the intended use of funds received, has received its own clear legislative regulation, and such institutions must adhere to the established mandatory rules.

Report on the intended use of funds received
(Form No. 6)

131. Non-profit organizations in the report on the targeted use of funds received reflect data on the main (statutory) activity on the balances of funds previously received as entrance, membership, voluntary contributions, data on the receipt (to be received) of these funds during the reporting period, their expenditure during the reporting period and balances at the end of the reporting period. The specified data is filled in on the basis of data recorded in the account for actual expenses associated with the activities of the non-profit organization and written off to reduce target revenues.

If expenses incurred in the reporting period exceed the available target funds (taking into account the balance at the beginning of the reporting period), the specified difference is reflected in the item “Balance at the end of the reporting period” in parentheses. At the same time, the explanatory note provides explanations in this regard. In the balance sheet, the specified data is reflected as other current assets.

132. If separate articles are not provided for individual data that are significant in sample form No. 6 “Report on the intended use of funds received,” organizations independently determine the necessary decodings and include additional articles in the report form when developing and adopting it.

At the end of the reporting period, each organization must complete the necessary documents. One of them is a report on the intended use of the funds received. This is an accounting document that is prepared by non-profit organizations (NPOs). It reflects exactly what funds are received by these institutions and where they spend them.

This document, together with its appendices, is needed for:

• submission to the tax authorities;
• submission to territorial statistics bodies;
• disclosure of information to third parties (for example, those who made contributions and want to know where the money was spent).

Who fills it out and when?

According to the Law of the Russian Federation No. 402-FZ “On Accounting” dated December 6, 2011, this document is generated at the end of the reporting period, that is, annually. According to paragraph 2 of Art. 14 of the above-mentioned legal act, it is composed of all non-profit organizations.

And here it doesn’t matter at all whether the organization uses a simplified accounting system or a regular one, whether it is located on or on a special one (for example,). All of them are required to draw up a document within three months after the end of the reporting period.

You can learn more about all NPO reporting from the following video:

For this report, the legislation provides for Form No. 6. The Ministry of Finance, in its order No. 66 dated 07/02/10, established a list of codes that are used to submit this document to the territorial representative offices of Rosstat and other executive authorities. This form is advisory in nature; organizations can, as necessary, supplement it with their own indicators for a more optimal display of data.

All amounts are shown in thousands or millions of rubles.

Let's look at what sections the document in question contains and the contents of each of them. It’s worth mentioning right away that filling out takes place in two columns - the reporting year and the previous year.

Balance of funds at the beginning of the reporting period. Here you must indicate the carryover amount of the balance from the previous period, that is, funds that were not spent last year. This balance is taken from the credit of account 86. The profit that the organization received while engaging in entrepreneurial activities is also entered here.

Funds have arrived. Here, cash receipts for the entire period are displayed line by line. These include various types of contributions:

• introductory - funds that are payable once upon entry of new members and are used for the initial formation of fixed assets;
• Membership fees are most often paid annually by NPO participants and are used to carry out the activities for which the institution was created and for its operating expenses;
• targeted contributions are proceeds that go towards specific purposes and cannot be spent on something else;
• voluntary (including donations) are made by any persons - legal entities, individuals, as well as non-residents of the Russian Federation on a voluntary basis.

Also included here are the profits that the institution receives (from business activities) and other income. The latter may be funds from government funding, money from the sale of the organization’s property, etc.

Funds used. This section reflects the purposes for which the received funds were spent. They are divided into:

• Expenses for targeted events, which usually include social and charitable assistance and all various seminars, conferences, etc.
• Expenses for the maintenance of the management apparatus can be written off only in that part that went to the implementation of the main activities of the organization, but not entrepreneurial ones. These include:
  • wages and everything connected with it - bonuses, compensation, accrued contributions to extra-budgetary funds, etc.;
  • amounts the payment of which is not related to wages - most of them are vacation pay, including payment for unused vacation, etc.;
  • compensation for travel expenses and expenses for business trips;
  • costs of maintaining buildings, premises (including their rental), transport and other similar property intended for carrying out the activities of the organization specified in its charter;
  • repair of OS and other property;
  • other costs, which may include payment for communications, provision of office supplies to the organization, costs for legal and other similar assistance, etc.
• The funds that were used to purchase fixed assets, inventory and other property also include expenses for technical re-equipment, reconstruction, modernization, etc.
• Other expenses include everything that was not included in the above categories from the debit of account 86.

Balance of funds at the end of the reporting year. If, at the end of the reporting period, the expenditure side exceeds the revenue side, then the difference is indicated in parentheses, and an explanatory note is attached to the document.

At the end of the reporting period, a document on the intended use of the funds received is an integral document for non-profit organizations.

A report on the intended use of funds is a document containing information about the remaining amount of money in the organization’s accounts after they have been spent during the reporting period.

It fully reflects the receipt of various types of contributions - membership, voluntary and others. A report is drawn up in the form established by the legislator, all sections of which are required to be completed.

This paper, together with the balance sheet, is necessary:

• For reporting to tax authorities;
• For submission to territorial authorities for the purpose of generating statistical data;
• To disclose information to members of the organization who made financial investments.

Important: the form must be submitted together with other documents at the appropriate time. How to correctly fill out an advance report - step-by-step instructions are provided.

The preparation of this document is regulated by the relevant regulations:

• Federal Law of the Russian Federation No. 402 of 2011;
• Appendix to Order of the Ministry of Finance of the Russian Federation No. 4 of 2010.

You can find out how accounting, auditing and taxation are carried out in non-profit organizations in this video:

By whom and when is the document drawn up?

According to the above Federal Law, this documentation is required to be submitted by any non-profit company that is not engaged in the sale of products, regardless of the chosen form of taxation.

Documentation should be submitted at the end of each reporting period, that is, annually, no later than 3 months from its end.

Find out what it is and within what time frame it must be submitted in the article at the link.

Targeted use of funds - what is it?

This is the use of funds for a specific purpose, received from a person with any status, including from the budget or from an international organization.

The subject of financing may be:

• Funds transferred to any option or contributed in cash;
• Property;
• Subsidies;
• Grants;
• Contributions.

In the case of a non-profit organization, funding from outside is necessary to be able to carry out its activities, since it cannot receive income in any other way. You will learn in what order state financing of business in the Russian Federation is carried out.

At the same time, the expenditure of funds must be constantly monitored. In case of misuse of funds, tax is collected in accordance with the requirements of the law.

When using the funds received for certain needs, it is necessary to keep separate records of income and expenses received during targeted financing.

Report form on the intended use of funds

This report has a unified form with code according to OKUD 0710006 approved by Order of the Ministry of Finance No. 66.

In this case, it is not necessary to use the established form; it is enough to take it as a model for correction to the characteristics of the enterprise.

The form consists of:

1. Headers in which you must enter all the data regarding the organization, reporting period, unit of measurement of funds - thousands/millions.
2. 4 sections:

• Balance of money at the beginning of the year;
• Received funds;
• Funds used;
• Balance at the end of the year;
• Signature with transcript of the manager;
• Date of preparation;
• Note - in the form of small instructions for filling out the document.

Sample of filling out a report.

Compilation rules

You need to start filling out the document from the header, which describes the enterprise as a whole.

• Balance data for the past year;
• New Arrivals;
• Spending of funds, including spending of budget money for designated purposes;
• Amount of unused balance by calculating the above data.

Important: the document must be certified by the head of the company and the person responsible for accounting.

How the organization is carried out and what documents need to be drawn up in this case - read the link.

Possible mistakes

First of all, you need to understand that the document must be filled out without blots or typos. The data in it should be accurate so that there are no discrepancies in the future.

Important: indicate all amounts in thousands or millions, but only in rubles. You should also take into account the fact that sometimes the expense indicator exceeds the sum of the balance and income, then the result is a number with a minus, which should be indicated in parentheses as a negative number.

Important: a comment is required for this amount - the reason for the minus and suggestions for correcting the situation.

Details of the report on intended use.

Filling out each item

The following information must be entered in each column of the document:

1. In the 1st column, the carryover balance from the past period is indicated, this amount is taken from account Kt 86, and the income received from business activities must also be indicated here.
2. In the 2nd column it is necessary to indicate line by line the investments for the entire period to which they relate:

• Entry fees, which must be paid by a new member of the company;
• Membership fees, which are also obligatory paid by each existing member of the partnership, on average once a year;
• Targeted – intended without fail to solve certain problems;
• Voluntary, which can be contributed by any person, including legal entities, as sponsorship or donation.

Important: in this column it is also necessary to indicate revenues from the state budget, from the entrepreneurial activities of the organization, and from the sale of property.

1. In the 3rd column you need to enter data on the expenditure of money:

• Expenses for targeted activities.
• Expenses for maintaining staff as the main activity of the organization:
• Wages, bonuses, vacation pay, travel allowances and other payments;
• Costs of maintaining the building, carrying out repairs and other operating expenses.
• Expenses that went towards the purchase of operating systems, inventory, equipment, reconstruction, modernization, etc.
• Other expenses.

1. In the last column you must indicate the total of all calculations.

Responsibility

Initially, the collection of a fine threatens those enterprises that, in the course of their activities, used funds for the intended purpose as inappropriate.

According to Article 1 No. 126 of the Tax Code of the Russian Federation, all enterprises obligated to perform these actions, including non-profit organizations, are held liable for failure to submit a package of documents on the balance sheet report or for submitting it incompletely.

The amount of penalties will be affected by the size of the submitted package; if the list of documentation is incomplete, a fine of 200 rubles will be charged for each missing form.

Conclusion

It turns out that the report on the intended use of funds received during the year, being an independent document, is one of the accounting documents that must be submitted to the tax authorities at the end of the reporting period, and it must contain a complete picture of the movement of funds within the organization.

More detailed information about all NPO reporting is contained in this video:

A report on the intended use of funds received is filled out and submitted by public non-profit organizations as part of their financial reporting forms. The form reflects data on the balance of funds in terms of the main (statutory) activities, previously received entrance, membership, voluntary and other contributions, data on the intended use of the funds received.

These indicators are reflected in the account for actual expenses associated with the activities of a non-profit organization and written off to reduce target revenues.

If in any year the expenses of a non-profit organization exceeded the amount of target funds received (taking into account the balance at the beginning of the year), the balance of funds in the report is given in brackets (in the balance sheet this amount is reflected as part of other current assets), and explanations must be provided in the explanations about this fact.

If some indicators in the report on the intended use of funds received are significant, then the organization can decipher them by highlighting separate lines for this.

Line 6100 “Balance of funds at the beginning of the reporting year” shows the credit balance of account 86 “Targeted financing”.

Line 6210 “Entry fees” indicates the amount of contributions received (to be received) to the cash accounting accounts - D 50.51 K 86.

If a non-profit organization collected membership fees, then their total amount must be reflected in line 6215 of the same name “Membership fees”.

The possibility of charging entrance and membership fees should be provided for in the organization's charter. The general procedure for establishing these contributions should also be indicated there. In the charter, this issue may be referred to the competence of the elected body of a non-profit organization - council, board, presidium, bureau, etc. The body authorized by the charter determines the frequency of payment of entrance and membership fees, the amount of fees for certain categories of members (for example, different amounts of fees for legal entities and individuals, full and associate members), establishes the circle of members, exemptions from paying fees, etc.

Entry and membership fees can be used to maintain the management staff of the organization and to carry out its statutory activities. These contributions cannot be used to provide services for the benefit of individual members of the organization.

Line 6220 takes into account targeted contributions.

Voluntary contributions from company participants are taken into account in line 6230 “Voluntary property contributions and donations.”

If a non-profit organization carried out entrepreneurial activities, then income from this activity is indicated on line 6240 “Profit from entrepreneurial activities. This, for example, includes income from renting out property, etc.

Line 6250 “Other” may reflect: amounts of grants received from foreign charitable organizations; payments to a non-profit organization for the implementation of its main (statutory) activities (not related to business activities), made by business companies whose authorized capital consists entirely of contributions from this non-profit organization; targeted funding from budgets of all levels in the form of subventions, subsidies and municipal grants.

The line “Total funds received” is found by calculation.

Line 6200 = line 6210 + line 6215 + line 6220 + line 6230 + line 6240 + line 6250.

The lines below reflect the use of earmarked funds for various expenses. Eg:

1. Line 6310 shows the amounts of funds spent on targeted activities, the breakdown of which is given in lines 6311 – 6313: line 6311 “social and charitable assistance”; line 6312 “conducting conferences, meetings, seminars, etc. (room rent, other expenses); line 6313 “other events”.

Line 6310 = line 6311 + line 6312 + line 6313.

2. Line 6320 reflects the costs of maintaining the management staff of a non-profit organization. The following expenses are reflected here: line 6321 “expenses related to wages (including accruals).” The amount of accrued wages and contributions to extra-budgetary social funds is indicated here; line 6322 “payments not related to wages” (bonuses to active members of the company, incentives, etc.); line 6323 “expenses for official travel and business trips.” This reflects not only the amount of travel expenses in the official sense of the term, but also the transportation and travel expenses of volunteers in charitable organizations, the cost of reimbursement of expenses to members of the highest management body of a non-profit organization directly related to participation in the work of this body; line 6324 “maintenance of premises, buildings, vehicles and other property (except for repairs).” This line, in particular, takes into account the costs of renting premises, operating costs of leased property and property received for free use, costs of maintaining official vehicles, utility bills and other similar expenses; line 6325 “repair of fixed assets and other property” (listed on the balance sheet of a non-profit organization); line 6326 "other". This may include costs for communication services of all types, including mobile communications, email, connection fees and Internet access, etc.

The costs of maintaining the management apparatus must be reflected in detail not only in the part related to the management apparatus, but also in the part related to the main content (program) activities of the non-profit organization.

Line 6320 = line 6321 + line6 322 + line 6323 +

line 6324 + line 6325 + line 6326.

Line 6330 “Purchase of fixed assets, inventory, and other property” indicates the amounts spent on the purchase of property from targeted revenues, including the costs of their acquisition.

Line 6326 “Other” reflects expenses not listed in the above lines (expenses related to business activities, taxes paid, other expenses).

Line 6300 “Total funds used” is found by calculation

Line 6300 = line 6310 + line 6320 + line 6330 + line 6326.

Line 6400 “Balance of funds at the end of the reporting year” is calculated as follows:

Line 6400 = line 6100 + line 6200 – line 6300.

More on topic 4.5. Composition, content and procedure for filling out a report on the intended use of funds received (form 0710006):

1. What unified reporting forms are used for analysis and what are the specifics of their study?