Home Brakes Refund of subsidies for other purposes of previous years. How are subsidies returned to the budget? Subsidy code for other purposes

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Refund of subsidies for other purposes of previous years. How are subsidies returned to the budget? Subsidy code for other purposes

The article “Reflection in the accounting of transactions for receiving subsidies”* examined, among other things, the procedure for reflecting transactions for receiving subsidies for other purposes in the accounting and reporting of a budgetary institution. According to the conditions of the considered example, the corresponding accounting records were generated in the program**. The section devoted to reflecting in the accounting and financial statements of an institution the return of subsidies for other purposes, both the current year and the balances of subsidies from previous years, deserves special attention. In this article, methodologists from the company “1C” consider the features of the formation of a regulated report “F. 0503737, Report on the implementation of the FCD plan” using subsidies for other purposes in the program “1C: Accounting of a public institution 8”.

Features of drawing up the Report (f. 0503737)

Note:
* Read more.
** Read about the registration of transactions for accounting for subsidies in the 1C: Public Institution Accounting 8 program in the September issue of the ITS budget for 2013.

Generating a Report (f. 0503737) in "1C: Public Institution Accounting 8"

Generating a Report (f. 0503737) in “1C: Public Institution Accounting 8”

To generate a Report (f. 0503737) in the 1C: Public Institution Accounting 8 program, a regulated report is used .

A report generated using autofill F. 0503737, Report on the implementation of the FHD plan budgetary institution by type of financial support 5 (type code) - subsidy for other purposes - is presented in Figures 1-4.

Section 1 “Income”

Section 1 “Revenue” of the Report (f. 0503737) on lines 010 and 100 (KOSGU 180) reflects the full implementation of the income plan. However, lines 102 and 104 reflect non-fulfillment: in the first case - in the amount of 800.00 rubles, in the second case - in the amount of minus 800.00 rubles (Fig. 1).

In the letter of the Federal Treasury dated 01/09/2013 No. 42-7.4-05/2.1-3 “On the peculiarities of the preparation and presentation of annual budget statements and consolidated accounting statements of state budgetary and autonomous institutions by the chief administrators of federal budget funds for 2012”, explanations were given on how to reflect in the Report (f. 0503737) the amount of return in the reporting period of unused balances of subsidies for other purposes of previous years.

According to paragraph 3.4 of the said letter “the return in the reporting period of unused balances of subsidies for other purposes of previous years is subject to reflection in the Report (f. 0503737) by type of financial support 5 “Subsidies for other purposes” according to KOSGU code (analytical revenue code) 180 “Other income” on line 104 with "minus" sign.

The return of the unused balance of the target subsidy of the current year should be reflected in line 102 “subsidies for other purposes” with a minus sign, that is, the total amount of the subsidy received in the reporting period should be reduced by the amount of the return of the unused balance of the target subsidy of the current year.

According to the conditions of the example (see issue 9 (September) of “BUKH.1S” for 2013, p. 26), in the current period the following were returned to the Founder:

the balance of the subsidy for other purposes received in the current year in the amount of 300.00 rubles;
the balance of the subsidy for other purposes of previous years in the amount of 500.00 rubles.

It should be noted that when autofilling a report F. 0503737, Report on the implementation of the FHD plan all returns of income will be reflected in column 5 on line 104 “other income” with a minus sign. This is due to the fact that the program does not have an analytical indicator by which it is possible to distinguish the turnover of the return of income of the current year from the return of income of previous years, since all of them are reflected in accounting as one accounting entry:

Debit 5 205.81.560 Credit 5.201.11.610

Therefore, after auto-filling the report F. 0503737, Report on the implementation of the FHD plan the amount of refunds in the reporting period of unused balances of subsidies for the current year should be transferred from line 104, column 5 to line 102 (Fig. 2).

In turn, all planned assignments under KOSGU 180 will be reflected in line 102 “Subsidy for other purposes”, column 4 (see Fig. 1).

It is logical that planned assignments for the amount of refunds in the reporting period of unused balances of subsidies from previous years should also be reflected in line 104 of column 4.

A decrease in planned appointments is reflected in the same account correspondence as an increase in the “red reversal” method. This follows from paragraph 171 of the Instructions for the use of the chart of accounts for accounting of budgetary institutions, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n.

Therefore, it is not possible to allocate amounts for reducing planned assignments for income from total turnover without significantly increasing the time for generating the report. After all, for this it is necessary to analyze, not turnover, but all transactions for planned income assignments.

Therefore, after auto-filling the report, the indicator of planned assignments for subsidies for other purposes, reflected in line 102 of column 4, should be adjusted (increased - “minus” by “minus” gives “plus”) by the amount of returns in the reporting period of unused balances of last year’s subsidies, reflecting it in line 104 of column 4 of the Report (f. 0503737).

As a result, the Report (form 0503737) will reflect the full implementation of the income plan (Fig. 2).

The amounts by which the indicators in lines 102 and 104 of columns 4 and 5 should be adjusted can be determined by deciphering the automatically generated indicators to the account card (Fig. 3).

To generate a transcript, select the indicator of interest and select the item in the context menu (opened by right-clicking the mouse) Decrypt autocomplete.

Section 2 "Expenses"

Section 2 “Expenses” of the Report (f. 0503737) reflects the incomplete implementation of the expenditure plan for the amount of the balance of funds on the institution’s personal account with code 21.

Section 3 “Sources of financing the institution’s fund deficit” of the Report (f. 0503737) reflects the change in the balance of subsidy funds.

According to paragraph 38 of Instruction No. 33n:

“Line 700, column 4 of the section “Sources of financing the deficit of the institution’s funds” reflects the indicator of changes in the institution’s cash balances relative to the beginning of the reporting financial year planned by the financial and economic activity plan (estimate of income and expenses) of the institution: in terms of the planned change in the institution’s cash balance, in including (increases, decreases) of funds placed by an autonomous institution on its deposit accounts:

the planned indicator for increasing the institution's cash balance is reflected on line 700 with a minus sign;

the planned indicator for reducing the institution’s cash balance is reflected on line 700 with a “plus” sign.

Column 4 on lines 710, 720 is not filled in.”

It should be noted that when auto-filling, line 700 in column 4 of section 3 is not formed, therefore the amount of the indicator of changes in the institution’s cash balances relative to the beginning of the reporting financial year planned by the financial and economic activity plan (estimate of income and expenses) of the institution should be entered manually (Fig. 4) .

Return of targeted subsidies
According to Order No. 59, targeted subsidies include subsidies provided for the purposes of:

scholarship payments;

payment of remuneration (bonuses) to Russians based on the results of performances at international competitions;

implementation of measures for repair (overhaul) of movable (immovable) property;

improvement of land plots used by sports institutions;

acquisition of especially valuable

A targeted subsidy is provided on the basis of an agreement concluded between the Ministry of Sports and the institution in accordance with the standard form (standard form of agreement on the provision of a subsidy from the federal budget to a federal budgetary or autonomous institution in accordance with paragraph 2 of paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation, approved by Order Ministry of Finance of the Russian Federation dated October 31, 2016 No. 197n).

Transactions with targeted subsidies received by the institution are accounted for in a separate personal account opened for the institution with the Federal Treasury (clause 5 of Procedure No. 59).

Return of targeted subsidy if there is no need for it

According to clause 9 of Procedure No. 59, the balances of the targeted subsidy not used in the current year are subject to transfer (return) to the federal budget in accordance with Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 82n (hereinafter referred to as Procedure No. 82n). At the same time, such balances can be used by the institution in the next financial year for the same purposes when the Ministry of Sports makes a decision on the need for the remainder of the targeted subsidy, agreed with the Ministry of Finance.

If an institution plans to use in the current year the balances of a targeted subsidy formed at the beginning of the year, it must submit no later than May 20 (or the first working day following the specified date) to the territorial OFK information on transactions with targeted subsidies for the year 20__ (f. 0501016 ) indicating the balance of target funds permitted for use (clause 3 of Procedure No. 82n).

Note: The deadline for submitting information (form 0501016) has been reduced. Last year, such information was submitted before July 1.

If information (f. 0501016) is not provided within the specified period, the territorial OFK no later than the tenth working day after June 1 of the current financial year (or the first working day following the named date) collects the balance of targeted subsidies by transferring them to an account opened on the balance sheet account 40101 “Revenue distributed by the bodies of the Federal Treasury between the budgets of the budget system of the Russian Federation”, for the subsequent transfer of the balances of targeted subsidies to the income of the federal budget (clause 3 of Procedure No. 82n).

At the same time, without waiting for the collection of these funds, institutions in the absence of approved information (f. 0501016) are obliged to independently transfer the corresponding unconfirmed balances of earmarked funds to the federal budget revenue no later than June 1 of the current financial year (clause 34 of the Government of the Russian Federation of December 9, 2017 No. 1496 “On measures to ensure the execution of the federal budget”).

Accounting. According to Instructions No. 65n, letters of the Ministry of Finance of the Russian Federation dated April 29, 2016 No. 02-05-11/25399, dated January 14, 2016 No. 02-01-09/787, the amount of return to the budget of funds in the amount of balances of targeted subsidies for which there is a need for their direction for the same purposes is not confirmed, are subject to reflection in 2017 under article 180 “Other income”, and in 2018 - under subarticle 183 “Income from subsidies for other purposes” of KOSGU.

By virtue of clause 21 of Instruction No. 157n, accounting for transactions carried out at the expense of targeted subsidies is carried out using the code of type of financial support 5 “Subsidies for other purposes” in the 18th category of accounting numbers.

Operations to return the balances of targeted subsidies to the budget if the need for such balances is not confirmed in the accounting of budgetary (autonomous) sports institutions will be reflected in the following entries (clauses 93, 94, 133 of Instruction No. 174n, clauses 96, 97, 161 of Instructions No. 183n) :

Budget institutions		Autonomous institutions
Debit	Credit	Debit	Credit
Increase in debt to return unused balances of targeted subsidies
11000000000000180 5 205 81 560*	11000000000000180 5 303 05 730	11000000000000180 5 205 81 000*	11000000000000180 5 303 05 000
Transfer (return) of subsidy balances to budget revenues
11000000000000180 5 303 05 830	11000000000000000 5 201 11 610	11000000000000180 5 303 05 000	11000000000000000 5 201 11 000
Reducing debt to the budget when deciding on the need for targeted funds (if the balance was not transferred to the budget)
11000000000000180 5 303 05 830	11000000000000180 5 205 81 660*	11000000000000180 5 303 05 000	11000000000000180 5 205 81 000*
Receipt of funds from the budget (in the amount of the balance of the unused subsidy) when deciding whether there is a need to use it for appropriate purposes
11000000000000000 5 201 11 510	11000000000000180 5 205 81 660*	11000000000000000 5 201 11 000	11000000000000180 5 205 81 000*

* Please note: in connection with the introduction of additional detail for KOSGU codes (introduction of code 183 to reflect targeted subsidies), analytical accounts will also be revised to reflect targeted subsidies. In particular, it is planned to introduce account 0 205 83 000 “Calculations for subsidies for other purposes.” The corresponding innovations are contained in the draft orders of the Ministry of Finance on amendments to instructions No. 174n, 183n. With the adoption of such changes, to reflect transactions on the return of targeted subsidies, instead of account 5,205,81,000, it will be necessary to use account 5,205,83,000.

Example 1.

Based on an agreement concluded with the founder, in 2017 the budgetary institution was transferred to a separate personal account with a targeted subsidy for the overhaul of the sports ground. The subsidy amount was 500,000 rubles. In order to carry out repair work, a contract was concluded with a contractor for the entire amount of the subsidy. Advance payment under the contract – 150,000 rubles. The contract provides for phased delivery of the work. In the current financial year, work worth 450,000 rubles was completed, which is reflected in the report on expenses incurred through a targeted subsidy. The last stage of work was planned to be completed at the beginning of 2018. In this regard, at the end of the financial year there was an unused balance of the targeted subsidy - 50,000 rubles. The founder confirmed the need for these funds and decided to use the remainder of the subsidy in 2018 to pay for the final repair work. Before this decision was made, funds were not transferred to budget revenues.

In the accounting records of the institution, these transactions will be reflected as follows:

	Debit	Credit	Amount, rub.
2017
	11000000000000000 5 201 11 510	11000000000000180 5 205 81 660
	Off-balance sheet account 17 (KOSGU 180)	11000000000000180 5 205 81 660
Advance paid to the contractor	11000000000000243 5 206 25 560	11000000000000000 5 201 11 610
Advance paid to the contractor
Accrued expenses for major repairs based on signed certificates of completed work	11000000000000243 5 401 20 225	11000000000000243 5 302 25 730
The previously transferred advance has been credited	11000000000000243 5 302 25 830	11000000000000243 5 206 25 560
Payment was made to the contractor for the completed stages of work (450,000 - 150,000) rub.	11000000000000243 5 302 25 830	11000000000000000 5 201 11 610
		Increase in off-balance sheet account 18 (KOSGU 225)
A debt has been accrued to return to the budget the balance of the targeted subsidy unused at the end of the year	11000000000000180 5 205 81 560	11000000000000180 5 303 05 730
2018
The debt to the budget for the return of the unused balance of the subsidy when deciding on the need for targeted funds has been reduced	11000000000000180 5 303 05 830	11000000000000180 5 205 81 660*

* With the adoption of changes in instructions No. 174n, 183n, instead of the account 5,205,81,000, it will be necessary to use the account 5,205,83,000.

Accounting

The procedure for reflecting the founder’s settlements with budgetary or autonomous institutions for the return of subsidy balances is regulated by:

instructions, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n);
instructions, approved by order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.

In accordance with paragraphs. 197, 199 of Instruction No. 157n, the return of the remaining subsidy for the implementation of a state (municipal) task is reflected in correspondence with account 1,205,31,000 “Settlements with payers for income from the provision of paid work and services.”

According to the instructions, approved. By order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, Article 130 “Income from the provision of paid services (work)” of KOSGU is used to reflect income from compensation of state costs.

Amounts of return to the budget of funds provided in previous years to subordinate budgetary and autonomous institutions for financial support for the implementation of government tasks, due to failure to complete the task, are subject to reflection according to the following codes of budget classification of budget revenues:

000 1 13 02992 02 0000 130 – when credited to the budget of a constituent entity of the Russian Federation (letter of the Ministry of Finance of Russia dated April 29, 2016 No. 02-05-11/25399).
000 1 13 02991 01 0400 130 – upon transfer to the federal budget (letter of the Ministry of Finance of Russia dated January 14, 2016 No. 02-01-09/787).

Documenting

In accordance with the guidelines for the use of forms of primary accounting documents, approved. By order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, the accrual of debt for the return of the balance of the subsidy to the budget can be documented in an Accounting Certificate (f. 0504833). Analytical accounting of settlements with institutions for the return of subsidy balances is kept in the Journal of transactions with debtors for income (f. 0504071).

The receipt of refund amounts to the personal account is reflected on the basis of the documents attached to the Extract from the personal account of the budget revenue administrator (f. 0531761).

Return of the remainder of the subsidy for the implementation of a state (municipal) task (BSU rev. 1.0)

Return of the remainder of the subsidy for the implementation of a state (municipal) task (BSU rev. 2.0)

Refund of subsidies in a budgetary institution

Publication date 02/02/2018

Release used 2.0.53.42

Return to the budget of the balance of the targeted subsidy from previous years

As of the beginning of the year, the budgetary institution “Olympic Training Center” had an unused balance of the subsidy for other purposes. The remainder of the subsidy is transferred to budget revenue.

Incoming
Outgoing
Interior

Return application (f. 0531803)

Extract from a separate personal account of a budgetary (autonomous) institution (f. 0531964)

Appendix to the Extract from a separate personal account of a budgetary (autonomous) institution (f. 0531968)

1. Accrual of debt for returning the balance of the targeted subsidy to the budget

1.1. To calculate the debt for returning the balance of the targeted subsidy to the budget, a document is used Operation (accounting)- rice. 1.

1.2. To correctly reflect transactions and generate primary accounting documents, it is necessary to take into account the following points (Fig. 2):

1.3. After completing the document Operation (accounting) by button Seal(Fig. 2) can be printed Accounting certificate according to f. 0504833 (Fig. 3).

2. Transfer of the balance of the targeted subsidy to the budget

2.1. To register the transfer of the balance of the targeted subsidy of previous years to the budget, a document is used Return request(Fig. 4).

2.2. To correctly reflect transactions and generate primary accounting documents, it is necessary to take into account the following points (Fig. 5):

indicate the details necessary to generate a printed form for the Return Application: KFO, KBK, KOSGU.
Agreement or other basis for the emergence of obligations– a subsidy agreement is selected.

2.3. On the bookmark Accounting transaction(Fig. 6) the following details are selected:

Typical operation: Return (reimbursement) of excess income received.
Settlement account: choose 205.00 for further editing as a result of document processing.
Credit account: 201.11.

2.4. To post a document using a hyperlink (Fig. 6), you need to change the status of the document manually (Fig. 7).

2.5. When posting a document, the program automatically generates entries in correspondence with settlement account 205.00 “Income settlements” and off-balance sheet account 17.01. To edit a transaction, go to the document posting result (Fig. 6) and click on the hyperlink "Change"(Fig. 8), in the window that opens, select “The postings were edited manually” and press the button "Set mode".

2.6. As a result of posting the document, we indicate in the first line in the correspondence of accounts the debit account 303.05.830 with Subconto 1 Dt “Return of subsidies from previous years” from the directory “Types of taxes and payments”, having previously created the specified position. In the second line we change the off-balance sheet account 17.01 to 18.01 . Then we record the resulting transactions by clicking on the icon “Record transactions”(Fig. 9).

2.7. After saving the document Return request can be printed Return request(f. 0531803).

2.8. After posting the document, you can print it Accounting certificate according to f. 0504833 (Fig. 10).

Reflection of the return of subsidies and receivables from previous years in the accounting and reporting of a budgetary (autonomous) institution.

Question:
We ask you to advise on the issue of preparing documents for the return of subsidies from previous years and receivables from previous years. What off-balance sheet accounts are involved in these transactions? Displaying returns in f. 0503737 and f. 0503723?
Reflected transactions for the return of subsidies from previous years and receivables from previous years in accordance with article “Formation of quarterly financial statements of budgetary and autonomous institutions in 2016” .

However, there is an error in the Technical Analysis.

Help me fix the error.

Answer:
As a general rule, receipt (return) of income to account 201 00 (210 03) reflected in parallel on the off-balance sheet account 17 “Receipts of funds to the institution’s accounts” (clause 365 of the Instructions for the application of the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, hereinafter referred to as Instruction No. 157n). Transfer (payment) of funds from account 201 00(210 03) and the restoration of payments is reflected in parallel on account 18 “Removal of funds from the institution’s accounts”(clause 367 of Instruction No. 157n).

In a programme "1C: Public Institution Accounting 8" receipt of income is reflected in the debit of account 17 according to income codes, return of income is reflected in the credit of account 17 according to the same income codes. Payments are reflected on the credit of account 18 according to expense codes, restoration of expenses - on the debit of account 18 according to the same expense codes.

In the current version of Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n, paragraph 44.1 does not contain such recommendations, since this provision was included by Order of the Ministry of Finance of Russia dated March 1, 2016 No. 16n in Instruction No. 157n (subparagraph “a” of paragraph 2.3). According to paragraph 2 of paragraph 365 of Instruction No. 157n count 17“Receipts of funds to the institution’s accounts” applies"And for the accounting institutions operations for the return of receivables for expenses of previous years".

By analogy, in the accounting policy of the institution, it can be stated that account 18 “Disposals of funds from the accounts of the institution” is used to reflect the return of last year’s subsidies, since there is no other analytical indicator by which it is possible to distinguish the turnover of the return of income of the current year from the return of income of previous years.

To draw up a Report on the institution’s execution of its financial and economic activity plan (f. 0503737), the regulated report “1C: Public Institution Accounting 8” is used. F. 0503737, Report on the implementation of the FHD plan (valid from 01/01/2016) Rule 737 (2016).

Rule 737 (2016) provision is made for reflection in line 591 of the Report (f. 0503737) of turnover for the restoration of accounts receivable from previous years (restoration of cash expenses of previous years), recorded as the debit of account 17 by type of expense, as well as reflection in line 592 of the Report (f. 0503737) of turnover for return the balances of subsidies from previous years, taken into account on the credit of account 18 under the items of the analytical group of the subtype of income, lines 950, 910 in section 4 are similarly formed, and in sections 1 and 2 these turnovers are not taken into account.

To compile the Institution's Cash Flow Report (f. 0503723) in the 1C: Public Institution Accounting 8 program, a regulated report is used" F. 0503723, Statement of cash flows of the institution". To automatically complete a report based on accounting data in 2016, use Rule 723.

Rule 723 provision is made for reflection in line 421 of the Report (f. 0503723) of turnover for the restoration of accounts receivable from previous years (restoration of cash expenses of previous years), recorded as the debit of account 17 by type of expense, as well as reflection in line 422 of the Report (f. 0503723) of turnover for return balances of subsidies from previous years, recorded on the credit of account 18 under the items of the analytical group of the income subtype.

Having considered the issue, we came to the following conclusion:
The option of reflecting in the accounting of budgetary (autonomous) institutions, the budgetary accounting of the founder, as well as in the Cash Flow Report (f. 0503123) the return of unused subsidies for the implementation of a municipal task due to a change in the type of institution to a state-owned one depends on the period in which such return carried out.

Rationale for the conclusion:
Failure to achieve the volume indicators of the state (municipal) task is the only basis for returning the balance of the subsidy for the implementation of the task of previous years, provided for by the provisions of Part 17 of Art. 30 Federal Law dated 05/08/2010 N 83-FZ, part 3.17 art. 2 of the Federal Law of November 3, 2006 N 174-FZ.
At the same time, if the type of institution changes from budgetary (autonomous) to state-owned during the financial year, we can talk about early termination of the task. In particular, at the federal level it is provided that in the event of early termination of a state task on the grounds established therein, unused balances of the subsidy in an amount corresponding to indicators characterizing the volume of unprovided public services (unperformed work) are subject to transfer to the federal budget and are taken into account in the manner established to account for the amount of receivables returned. In addition, unused balances of the subsidy are subject to return in the event of early termination of the state task in connection with the reorganization of the institution (clause 41 of the Decree of the Government of the Russian Federation of June 26, 2015 N 640 “On the procedure for forming a state task for the provision of public services (performance of work) in relation to federal state institutions and financial support for the fulfillment of state tasks").
The procedure for reflecting in accounting transactions for the return to the budget of the balances of unused subsidies provided to budgetary (autonomous) institutions for financial support for the implementation of state (municipal) tasks formed in connection with failure to achieve established indicators is determined by the Instruction approved by Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n (hereinafter referred to as Instruction No. 174n), and the Instruction approved by Order of the Ministry of Finance of Russia dated December 23, 2010 N 183n (hereinafter referred to as Instruction No. 183n).
At the same time, correspondence on accounting for the return of subsidy savings generated as a result of the implementation of a state (municipal) task, including when changing the type of institution to a state-owned one, is not defined by the specified instructions. In this connection, if an institution has such a basis, the procedure for reflecting the relevant transactions must be agreed upon in accordance with clause 4 of Instruction No. 174n, clause 5 of Instruction No. 183n and consolidated within the framework of the accounting policy. Please note that these correspondence should not contradict the provisions of the current instructions on accounting (budget) accounting and ensure the correct generation of reporting.
The key point in determining the option for reflecting the situation under consideration in accounting will be the classification of returned funds as a subsidy balance (if we are talking about last year’s funds) or as a restoration of cash expenses (if we are talking about the return of a subsidy provided in the current year).
Accounting records to reflect the return to budget revenue of the balances of unused subsidies provided to institutions for financial support for the completion of tasks, including when the funds of this subsidy are returned in connection with the failure to achieve the indicators established by the task characterizing the volume of services (works), based on reports on the completion of the task, presented to the founders are given in paragraph 9, paragraph 152 of Instruction No. 174n, paragraph 9, paragraph 180 of Instruction No. 183n.
We believe that such correspondence can be used to reflect the return of the subsidy for the implementation of a municipal task when changing the type of institution to a state-owned one, when we are talking about the balance of the subsidy at the beginning of the year (savings).
In the founder's accounting, the accrual of the return to the budget of subsidy funds for the implementation of a municipal task and their receipt are reflected in accordance with paragraphs 9, 18 of clause 78 of the Instruction, approved by order of the Ministry of Finance of Russia dated December 6, 2010 N 162n.
If we are talking about the return of subsidy funds for the implementation of a municipal task provided to the institution in the current year, then it can be considered in the budget accounting of the founder as a restoration of cash payments. And a decrease in the founder’s obligation to transfer a subsidy for the implementation of a municipal task can be reflected in budget accounting using the “Red Reversal” method.
Considering the fact that accounting in budgetary and autonomous institutions is carried out on an accrual basis (clause 16 of the Federal Standard “Conceptual Framework,” approved by Order of the Ministry of Finance of Russia dated December 31, 2016 N 256n, clause 3 of Instruction N 157n), in accordance with its accounting policy the institution can reflect the accrual of income for type of financial support “4” on the basis of the Subsidy Agreement. In this case, the entire amount of the subsidy is immediately recognized as income, which, according to the Agreement, is subject to transfer to the personal account (account) of the institution during the financial year.
Consequently, a decrease in the income of a budgetary (autonomous) institution due to the return of a subsidy for the implementation of a municipal task to the budget when the type of institution is changed to a state-owned one can be reflected in the accounting records by a similar accrual entry made using the “Red Reversal” method.
Based on the above, the situation under consideration can be reflected as follows:
When returning the balance of the subsidy formed at the end of the year:
1. Debit KDB 1,205 31,560 Credit KDB 1,401 10,130 - reflects the accrual of income in the form of the return of the balances of unused subsidies for the implementation of a municipal task;
2. Debit KDB 1 210 02 130 Credit KDB 1 205 31 660 - reflects the receipt of the balance of unused subsidies for the implementation of the municipal task.
1. Debit 4 401 10 130 (4 401 10 130) Credit 4 303 05 730 (4 303 05 000) - reflects the allocation to reduce the financial result of the amount of accounts payable for the return to budget revenue of the balance of the unused subsidy for the implementation of a municipal task;
2. Debit 4 303 05 830 (4 303 05 000) Credit 4 201 11 610 (4 201 11 000),
with a simultaneous increase in off-balance sheet account 18 (130 AnKVD, 610 KOSGU) - the transfer of the unused balance of subsidy funds to budget revenue is reflected.
When returning a subsidy provided in the current year:
In the budget accounting of the founder:
1. Debit KRB 1,401 20,241 Credit KRB 1,302 41,730 - the “Red Reversal” method reflects the decrease in the founder’s obligation to transfer a subsidy for the implementation of a municipal task to a budgetary (autonomous) institution;
2. Debit KRB 1 304 05 241 Credit KRB 1 302 41 730 - the previously transferred subsidy for the fulfillment of a municipal task was restored to the founder’s personal account.
In the accounting of budgetary (autonomous)*(1) institutions:
1. Debit 4 205 31 560 (4 205 30 000) Credit 4 401 10 130 (4 401 10 130) - the “Red Reversal” method reflects the adjustment to the accrual of income in the form of a subsidy for the implementation of a municipal task in the current 2017 financial year;
2. Debit 4,205 31,560 (4,205 30,000) Credit 4,201 11,610 (4,201 11,000),
with a simultaneous decrease in off-balance sheet account 17 (130 AnKVD, 130 KOSGU) - reflects the return of subsidy funds for the implementation of the municipal task of the current 2017.
The form of the Cash Flow Report (f. 0503123) and instructions for filling it out were approved by Order of the Ministry of Finance of Russia dated December 28, 2010 N 191n (hereinafter referred to as the Report (f. 0503123), Instruction N 191n).
The provisions of Instruction No. 191n directly provide for the reflection of the amount of returns of the balances of subsidies from previous years for the implementation of a state (municipal) task, formed in connection with the failure to achieve its volume indicators:
- in column 4 on line 421 of section 3 “Change in fund balances” (the indicator is reflected with a “minus” sign);
- in column 5 on line 980 “Return of accounts receivable from previous years” of section 4 “Analytical information on disposals” (the indicator is reflected in a positive value).
At the same time, the specified revenues are not reflected in section 1 “Receipts” of the Report (form 0503123) (clause 149 of Instruction No. 191n, clause 1.2.1 of the letter of the Ministry of Finance of Russia and the Federal Treasury dated 04/07/2017 NN 02-07-07/21798, 07-04-05/02-308).
At the same time, when subsidy funds are returned during the year due to a change in the type of institution to a state-owned one, the Report (f. 0503123) is generated as follows. Receipts regarding the return of subsidy funds by budgetary (autonomous) institutions will be reflected in section 2 “Disposals” on lines 261, 501 gr. 4 with a minus sign (clauses 149, 150 of Instruction No. 191n). And also according to column 5 of line 900 of the Report (f. 0503123) with a minus sign (clause 150.2 of Instruction No. 191n).

Prepared answer:
Expert of the Legal Consulting Service GARANT
Kireeva Anna

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Sukhoverkhova Antonina

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

Subsidy for other purposes to a budgetary institution (targeted subsidies)

Articles on the topic

Budgetary and autonomous institutions receive subsidies from their founders for other purposes. We'll tell you how to find out the 2018 subsidy code for other purposes, reflect the subsidy to a budgetary institution, prevent misuse and return the balance.

Subsidy code for other purposes 2018

Targeted subsidies are means to achieve specific goals. To classify targets, appropriate codes are used. For institutions financed from the federal budget, by order of the Ministry of Finance of Russia dated July 16, 2010 No. 72n, eighty-five codes were approved, which are divided into eight large groups according to areas of expenditure:

01 – payments for individuals;
02 – for the maintenance of property;
03 – purchase of NFA;
04 – capital investments in real estate;
05 – mobilization work, emergency response, civil defense;
06 – health care expenses;
07 – activities of the authority;
08 – other expenses.

For example, under code 01-07 funds are received for the purpose of monthly compensation payments for living quarters, heating and lighting to employees, and under code 03-99 - other subsidies for the purchase of non-financial assets. That is, from the code you can understand the target nature of the expenses - what you can spend the money on.

For institutions financed from the regional or local budget, other codes are approved.

Application for a targeted subsidy

Subsidies for other purposes are provided to budgetary or autonomous institutions upon application, which is considered during planning and budgeting. The procedure for filing an application and its form is approved by the relevant department. As a rule, the application contains:

number and date of compilation,
name, INN/KPP
basis for provision,
assignment of expenses (specific activities, etc.),
sum,
signatures of those responsible.

In your application, carefully indicate the intended purpose of the subsidy. There is a possibility that the funds will have to be returned. This can happen if the assignment is not confirmed during verification.

Violation of legal requirements in relation to targeted subsidies or grants will have a bad impact on the reputation of the institution and its head before the state (municipal) authority that allocated them.

Agreement or agreement on the provision of a subsidy for other purposes

Money is provided on the basis of a concluded agreement or contract. The document states:

item,
financial support for expenses,
procedure, conditions and terms,
the order of interaction between the parties,
target performance indicators for subsidies,
responsibility,
other conditions,
final provisions and details of the parties.

The founder enters into an agreement or contract with federal institutions in the “Electronic Budget” system. The standard form was approved by the Ministry of Finance of Russia by order No. 197n dated October 31, 2016. For regional and local – the forms will be approved by local authorities.

List of targeted subsidies for 2018

At the federal level, in addition to the agreement, the founder draws up a list by analytical codes for the corresponding year (f. 0501015). In 2018, take the codes from Appendix 2 to the Procedure, approved by Order of the Ministry of Finance of Russia dated July 16, 2010 No. 72n.

At the regional level, the list is approved by government agencies that are the founders of budgetary (autonomous) institutions; at the local level, by local authorities.

For example, by order of the Ministry of Finance of the Volgograd Region dated December 28, 2012 No. 459, the executive body no later than January 20 of each year submits a list by code.

Accounting for subsidies for other purposes by a budgetary institution

In accounting, record the funds in account 205 00 “Income calculations” according to KVFO 5 “Subsidies for other purposes.”

The founder transfers the money according to type of expenses 612 “Subsidies to budgetary institutions for other purposes” and 622 “Subsidies to autonomous institutions for other purposes.” In accounting and reporting, expenses will be recorded under article KOSGU 241.

The institution reflects money under article KOSGU 180 “Other income”. Take into account in income on the date of approval of the use report in the amount of confirmed expenses. Make the following entries in accounting:

Receipt to personal account

Execution by income

For other standard entries for accounting for subsidies in budgetary institutions, see the State Finance System reference book.

Planned appointments approved

Receipt to personal account

Off-balance sheet account 17 (KOSGU 180)

Execution by income

Calculation of subsidies for other purposes

Income is accrued in the amount of confirmed expenses for the intended use of funds. To do this, the institution submits a report on targeted spending. This report is the basis for the accounting certificate and the accrual of income in accounting:

budgetary institution – Dt 5,205 81,560 Kt 5,401 10,180
autonomous – Dt 5,205 80,000 Kt 5,401 10,180

Information on operations with targeted subsidies 2018

To make expenses, provide information to the financial authority. The document can be submitted to the Treasury via SUFD online. The financial authority will check whether the expenses comply with the list. After this, a decision on authorization will be made.

Federal budgetary and autonomous institutions provide information on transactions with targeted subsidies in the form and in the manner approved by Order of the Ministry of Finance of Russia dated July 16, 2010 No. 72n.

The regional and local levels have their own regulations. For example, in the Volgograd region, order No. 459 dated December 28, 2012 is in effect.

Certificate of verification of the intended use of subsidies

Subsidies for other purposes can be used only for those expenses that are provided for in the agreement or contract. You should never forget about this, as expenses will definitely be checked. Based on the results of control activities, a report is drawn up. Each inspection report contains:

basis for verification,
topic of inspection and list of questions,
information about the officials conducting the inspection
general information about the institution,
basis for allocation (regulatory act),
direction of spending funds,
direction of use of material resources,
conclusions about effectiveness and intended use.

If inspectors identify misuse, this will result in administrative punishment (Article 15.14 of the Code of Administrative Offenses of the Russian Federation):

for employees – from 20 thousand rubles. up to 50 thousand rubles. or disqualification for a period of 1 to 3 years
organizations - from 5 to 25% of the amount of funds used for other purposes.

In addition, the agreements contain requirements that the amount provided will have to be returned if the purposes for which it is used do not meet the conditions.

Inappropriate use of a subsidy is considered to include the following expenses:

goods, works and services not provided for in the agreement,
work that was not completed (for example, signing certificates of acceptance of repair work before completion).

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Ask it to the experts of the State Finance System

Return of the current year's targeted subsidy

Unused balances of targeted subsidies will have to be returned at the end of the year. Next year, these funds can be transferred back to the same purposes. But only if the founder considers it necessary.

If a decision is not made to allocate these funds, they will be collected. The same will happen if the recipient does not submit information about transactions with targeted subsidies within the deadline established by the relevant procedure.

When returning funds for the current year, the accounting department should make the following entry:

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Due to certain circumstances, at the end of the financial year, the personal account of an autonomous institution may contain unused balances of targeted subsidies. Due to the fact that this type of financing of the institution’s activities is subject to special control by the founders and financial authorities, it is necessary to clearly understand what actions an autonomous institution can take with regard to these funds.

The provision of subsidies to autonomous institutions for other purposes (targeted subsidies) is carried out in accordance with paragraph. 2 p. 1 art. 78.1 BC RF. Determining the purposes for which such subsidies can be provided is within the competence of the relevant supreme executive bodies of state power or local administration, from whose budget they are allocated. The volume and conditions of provision are established by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, and local government bodies. A targeted subsidy is provided to an autonomous institution in accordance with an agreement concluded between this institution and its founder.

According to clause 13 of Order of the Ministry of Finance of Russia dated July 28, 2010 N 81n “On the requirements for the plan of financial and economic activities of a state (municipal) institution,” when providing a state (municipal) institution with a targeted subsidy, the institution draws up and submits to the body exercising the functions and powers of the founder, information on transactions with targeted subsidies provided to a state (municipal) institution (f. 0501016).

If the targeted subsidy is not fully spent in the current financial year

Clause 3.17 of Art.

Which category of subsidies is subject to return to the budget?

2 of the Federal Law of November 3, 2006 N 174-FZ “On Autonomous Institutions” (hereinafter referred to as Federal Law N 174-FZ) indicates that the balances of funds provided to the autonomous institution from the corresponding budget of the budget system of the Russian Federation for based on paragraph. 2 p. 1 art. 78.1 of the Budget Code of the Russian Federation, are subject to transfer by an autonomous institution to the corresponding budget of the budgetary system of the Russian Federation.

At the same time, according to clause 3.18 of Art. 2 of Federal Law N 174-FZ, these balances of funds transferred by autonomous institutions to the corresponding budget can be returned to autonomous institutions in the next financial year if there is a need to direct them for the same purposes by virtue of a decision of the relevant body exercising the functions and powers of the founder of the autonomous institution .

The Department of Budget Policy and Methodology of the Ministry of Finance of Russia in its Letters dated January 29, 2013 N 02-13-06/291 and dated October 22, 2013 N 12-08-06/44036 reports that the financial department has prepared amendments clarifying the provisions of clause 3.18 of Art. 2 of Federal Law N 174-FZ, according to which the balances of targeted subsidies not used in the current financial year can be used by autonomous institutions in the next financial year if there is a need to direct them for the same purposes by virtue of a decision of the relevant body performing the functions and powers of the founder in relation to an autonomous institution, that is, without the obligation to transfer to the budget with subsequent return.

In addition, these changes create legal grounds for the financial authority to establish a procedure for collecting unused balances of targeted subsidies provided from the budget to autonomous institutions.

Clause 19 of Art. 30 of Federal Law No. 83-FZ of May 8, 2010, such grounds are established for budgetary institutions, but Federal Law No. 174-FZ does not provide for them for autonomous institutions.

There are no restrictions in the legislation of the Russian Federation for autonomous institutions to independently return the balances of targeted subsidies to the corresponding budget (without waiting for the decision of the main manager of budget funds to collect these balances).

If the institution has not returned the balances of the targeted subsidy and has not received permission from the founder on the possibility of using them for the same purposes in the next financial year, these balances are subject to collection in the manner established by the relevant financial authority.

The general requirements for the procedure for collecting unused balances of subsidies are approved by Order of the Ministry of Finance of Russia dated July 28, 2010 N 82n “On the collection into the appropriate budget of unused balances of subsidies provided from the budgets of the budget system of the Russian Federation to state (municipal) institutions” (hereinafter referred to as Order N 82n). Based on this document, at the level of constituent entities of the Russian Federation (municipalities), their own procedures for the collection of such funds should be developed, which determine the date from which the collection is carried out, the documents that are the basis for the collection.

In accordance with paragraphs. "a" clause 3 of Appendix 2 to Order No. 82n, the institution, before July 1 of the financial year following the reporting one, submits to the territorial body of the Federal Treasury in which a separate personal account has been opened for it to record transactions with targeted subsidies, approved by the body performing the functions and powers of the founder, information on transactions with targeted subsidies provided to the state (municipal) institution for 20__ (f. 0501016).

In column 5 "The balance of the subsidy of previous years allowed for use at the beginning of 20__." This information indicates the amount of balances of targeted subsidies, in respect of which the need to direct them in the current financial year for the same purposes is confirmed by the body exercising the functions and powers of the founder.

For your information. Features and examples of registration of information on transactions with targeted subsidies containing the amounts of the balances of targeted subsidies of previous years permitted for use are given in the joint Letter of the Ministry of Finance of Russia N 02-13-07/6650 and the Federal Treasury N 42-7.4-05/3.3-128 dated 03/05/2013.

If, by July 1 of the financial year following the reporting one, the relevant information has not been submitted to the territorial body of the Federal Treasury, the territorial OFK collects the balances of targeted subsidies subject to collection by transferring them to an account opened by the OFK for the constituent entity of the Russian Federation on balance sheet account 40101 “Revenue distributed by the bodies of the Federal Treasury between the budgets of the budget system of the Russian Federation” for the subsequent transfer of the balances of targeted subsidies subject to collection to the federal budget revenue (paragraph “b”, paragraph 3 of Appendix 2 to Order No. 82n).

In accordance with the provisions of clause 12 of the Procedure for authorizing expenses of federal budgetary institutions and federal autonomous institutions, personal accounts for which are opened in territorial bodies of the Federal Treasury, the source of financial support of which are targeted subsidies, approved by Order of the Ministry of Finance of Russia dated July 16, 2010 N 72n, unused balances of targeted subsidies subsidies for which a decision has not been made on the presence (absence) of a need to direct them for the same purposes in the current financial year, before the federal institution submits to the territorial body of the Federal Treasury information on transactions with targeted subsidies (if a decision is made on the existence of a need) reflected in a personal account intended for accounting for transactions with funds provided to federal institutions from the federal budget in the form of subsidies for other purposes, opened for the institution in the territorial OFK, marked “without the right to spend” until July 1.

Accounting for receipt and return of targeted subsidies

According to clause 21 of Instruction No. 157n<1>subsidies provided to an institution for other purposes are accounted for by type of activity (financial support) code 5.

<1>Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n.

Accounting for transactions with targeted subsidies in an autonomous institution is carried out in accordance with Instruction No. 183n<2>. Recommendations on this issue are also given in Letter of the Ministry of Finance of Russia dated 04/05/2013 N 02-06-07/11164. It shows the correspondence of accounts used by recipients of subsidies.

<2>Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. By Order of the Ministry of Finance of Russia dated December 23, 2010 N 183n.

It should be noted that income received in the form of a subsidy for other purposes is accrued in the accounting records of an autonomous institution after the body exercising the functions and powers of the founder accepts the institution’s report on the intended use of the funds received.

If cash payments were returned to the personal account of an autonomous institution in the current financial year, the source of financial support for which were subsidies for other purposes made in the previous financial year, then the procedure for handling them will depend on the specific situation. The procedure for action in such circumstances is given in Letter of the Ministry of Finance of Russia dated March 25, 2013 N 02-03-07/9353 for budgetary institutions. The procedure for autonomous institutions will be similar.

These receipts are considered as a return of receivables from previous years.

In the event that target funds are returned to the personal account due to incorrect indication of the details of the payee in payment orders, after clarification of the details, the target funds are subject to re-transfer.

Returned amounts of funds transferred in excess in the previous year, the source of financial support for which are subsidies for other purposes, can be attributed to the balances of targeted subsidies that were not used at the beginning of the current financial year. In this situation, the autonomous institution must either obtain permission from the founder to allocate these funds in the current financial year for the same purposes, or return them in the prescribed manner to the budget in the absence of such a decision.

Return of subsidies to the budget

How are subsidies returned to the budget?

We return the remaining subsidies

If the institution has not used the full amount of subsidy funds for other purposes in the current financial year, it must return the remaining amount to the budget. Read on to find out what you need to consider when carrying out this operation.

The procedure for collecting unused balances of funds in the absence of a need to direct them for the same purposes is determined by the relevant financial authority, taking into account the general requirements established by the Ministry of Finance of Russia (Part 19, Article 30 of Law No. 83-FZ, Part 3.17 of Article 2 of Law No. 174-FZ ).

General requirements for the procedure for collecting into the corresponding budget unused balances of subsidies provided from the budgets of the budget system of the Russian Federation to budgetary and autonomous institutions whose personal accounts are opened in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation, municipalities, were approved by the Order of the Ministry of Finance of Russia dated July 28. 2010 N 82n.

Important to remember. By decision of the bodies exercising the functions and powers of the founders in relation to specific institutions, the balance of targeted subsidies transferred to the budget can be returned to these institutions in the next financial year if there is a need to direct them for the same purposes (Part 18, Article 30 of the Law N 83-FZ, Part 3.17, 3.18 Article 2 of Law N 174-FZ).

Analysis of the practice of implementing the provisions of current legislation in various public legal entities<*>allows us to highlight a number of significant issues that must be resolved by the financial authority when providing subsidies to budgetary and autonomous institutions in accordance with paragraph. 2 p. 1 art. 78.1 BC RF.

<*>See, for example, Procedures for collecting unused balances of subsidies provided:

federal budgetary institutions (Appendix No. 2 to Order of the Ministry of Finance of Russia dated July 28, 2010 No. 82n, hereinafter referred to as Procedure No. 82n);
state autonomous institutions of the Penza region (approved by Order of the Ministry of Finance of the Penza region dated August 24, 2011 N 66);
budgetary institutions of the Moscow region (approved by Order of the Ministry of Finance of the Moscow Region dated March 31, 2011 N 19).

Thus, from the legislative requirement to transfer subsidies for other purposes not used in the current financial year (i.e. on January 1 of the next financial year) to budget revenues, it follows that the authorized body must determine the timing and procedure for the voluntary transfer by budgetary and autonomous institutions of the balances of targeted subsidies into budget revenue. In such situations, the Federal Treasury invites institutions to fill out Refund Applications (form code according to KFD 0531803) (Letter of the Federal Treasury dated 08.08.2011 N 42-7.4-05/3.5-528).

In accounting, the institution’s return of the unused balance of the targeted subsidy is reflected in the following entry:

Debit 5 205 815 60

Credit 5,201 11,610.

At the same time, the amount in off-balance account 17 (code 180 KOSGU) decreases.

The possibility of voluntary return by institutions of unused balances of targeted subsidies does not exclude the need to develop a procedure for their forced collection into the appropriate budget. Moreover, this procedure is, in fact, the only instrument of influence of financial authorities and founders on budgetary and autonomous institutions that violate the requirements of budgetary discipline.

Important to remember. The key norm of the Procedure for collecting unused balances of funds is the deadline for institutions to submit Information on transactions with targeted subsidies provided to a state (municipal) institution (form code according to OKUD 0501016)<*>, and other documents, the list of which must be determined by the financial authority. Based on them, the financial authority (treasury authority) will receive information about the balances of targeted subsidies from the previous year, in respect of which the founders confirmed the right to spend in the current financial year.

<*>The recommended sample of Information (form 0501016) is given in the Appendix to the Requirements for the financial and economic activity plan of a state (municipal) institution, approved by Order of the Ministry of Finance of Russia dated July 28, 2010 N 81n.

Federal budgetary and autonomous institutions submit such information before July 1 of the current financial year (paragraph “a”, paragraph 3 of Order No. 82n).

Return of remaining subsidies to the budget

Collection of the balances of targeted subsidies in various public legal entities is carried out, as a rule, either within the deadlines established for federal institutions, or at an earlier date.

At the same time, the collection of the balances of targeted subsidies in an indisputable manner is carried out not only according to information about transactions with targeted subsidies (other documents, the list of which is determined by the financial authority), but also based on the fact of their failure to submit to the financial authority (treasury authority) within the prescribed period.

There is a possibility that a state (municipal) institution that has not voluntarily fulfilled the requirement to transfer the balance of the subsidy for other purposes to budget revenue will, in the next financial year, before the deadline for forced collection of the relevant funds, receive permission to spend them in order to implement the tasks set last year.

At the same time, before receiving such permission, the institution usually does not have the opportunity to spend unused balances of targeted subsidies - expenses from subsidies from previous years, as a rule, are authorized only if the information on transactions with targeted subsidies (other similar documents) contains information about the possibility of spending the corresponding cash balances<*>.

<*>See, for example, Appendix No. 2 to the Procedure for authorizing expenses of state budgetary (autonomous) institutions of the Krasnodar Territory, approved by Order of the Department of Finance, Budget and Control of the Krasnodar Territory dated November 30, 2010 No. 673.

And finally, in practice, the question often arises: can a financial authority directly provide in the relevant legal act for the possibility of budgetary and autonomous institutions not transferring into budget revenue the balances of unused targeted subsidies if they plan to obtain permission to use these funds for the same financial year in the next financial year? goals.

It seems that such a decision by the financial authority will not fully comply with the requirements of current legislation. However, no responsibility is provided for the application of such a procedure for spending funds from targeted subsidies. This circumstance is used in certain public legal entities, for example in the Samara region (see Order of the Ministry of Financial Management of the Samara Region dated January 11, 2011 N 01-21/1-1).

V.P. Bagrin

International Center

financial and economic development

The document has become invalid or cancelled.

Order of the Ministry of Finance of the Russian Federation dated September 14, 2005 N 119n “On the application of the budget classification of the Russian Federation for the preparation of budgets at all levels, starting with budgets for 2006”

Return of balances of subsidies and subventions from previous years

000 1 19 00000 00 0000 000 RETURN OF THE REMAINS OF SUBSIDS AND SUBVENTIONS OF PAST YEARS 000 1 19 01000 01 0000 151 Return of the balances of subsidies and subventions from the federal budget 000 1 19 02000 02 0000 151 Return of balances of subsidies and subventions from the budgets of constituent entities of the Russian Federation 000 1 19 02010 02 0000 151 Return of the remnants of subsidies and subventions from the budgets of the constituent entities of the Russian Federation to the federal budget 000 1 19 03,000 03 0000 151 Return of the remains of subsidies and subventions from local budgets 000 1 19 03010 03 0000 151 RESTRESS of subsidies and subventions from local budgets to the budgets Federations 000 1 19 04010 04 0000 151 Return of balances of subsidies and subventions from the budgets of urban districts 000 1 19 05010 05 0000 151 Return of balances of subsidies and subventions from the budgets of municipal districts 000 1 19 05010 10 0000 151 Return of balances of subsidies and subventions tions from settlement budgets 000 1 19 06000 00 0000 151 Return of balances of subsidies and subventions from the budgets of state extra-budgetary funds 000 1 19 06010 00 0000 151 Return of balances of subsidies and subventions from the budgets of state extra-budgetary funds to the federal budget 000 1 19 06011 06 0000 151 Return of balances subsidies and subventions from the Pension Fund Russian Federation 000 1 19 06012 07 0000 151 Refund of remaining subsidies and subventions from the Social Insurance Fund of the Russian Federation 000 1 19 06013 08 0000 151 Return of remaining subsidies and subventions from the Federal Compulsory Medical Insurance Fund 000 1 19 06014 09 0000 151 Refund balances of subsidies and subventions from territorial compulsory health insurance funds 000 1 19 06020 00 0000 151 Return of the balances of subsidies and subventions from the budgets of state extra-budgetary funds to the budgets of the constituent entities of the Russian Federation 000 1 19 06021 06 0000 151 Return of the balances of subsidies and subventions from the Pension Fund of the Russian Federation 000 1 19 06022 07 0000 151 Return of the remnants of subsidies and subventions from the Social Insurance Fund of the Russian Federation 000 1 19 06023 06023 08 0000 151 Return of the residues of subsidies and subventions from the Federal Fund for Mandatory Medical Insurance 000 1 19 06024 09 0000 151 Return of the balance of subsidies and subventions from the territorial funds of compulsory medical insurance 000 Refund balances of subsidies and subventions from the Fund social insurance of the Russian Federation 000 1 19 06033 08 0000 151 Return of balances of subsidies and subventions from the Federal Compulsory Health Insurance Fund 000 1 19 06034 09 0000 151 Return of balances of subsidies and subventions from territorial compulsory health insurance funds 000 1 19 06080 00 0000 15 1 Return of remaining subsidies and subventions to the budget of the Federal Compulsory Health Insurance Fund 000 1 19 06080 08 0000 151 Return of balances of subsidies and subventions from territorial compulsory health insurance funds

On November 4, 2015, Federal Law No. 301-FZ dated November 3, 2015 “On amendments to certain legislative acts of the Russian Federation in connection with the Federal Law “On the Federal Budget for 2016” (hereinafter referred to as Federal Law No. 301-FZ) came into force Federal Law), providing for the return to the budget of the balance of the subsidy provided for the implementation of a state task. In what cases is such a return carried out? Which institutions are subject to the obligation to return the subsidy? Are there new rules regarding subsidies provided for the implementation of a state (municipal) task in 2015 We will answer these and other questions in the article.

Let us recall that the state (municipal) task is formed for budgetary and autonomous institutions, as well as government institutions determined in accordance with the decision of the state authority (state body), local government body exercising the budgetary powers of the main manager of budgetary funds (clause 3 of Art. 69.2 BC RF).

Financial support for the implementation of state (municipal) tasks is carried out at the expense of the relevant budgets (clause 4 of article 69.2 of the Budget Code of the Russian Federation, clauses 7, 9 of Regulation No. 671<1>, paragraph 39 of Regulations No. 640<2>):

- by providing subsidies to budgetary or autonomous institutions;

- within the limits of budget obligations communicated to government institutions in accordance with the indicators of the budget estimate.

<1>Regulations on the formation of state assignments in relation to federal government agencies and financial support for the implementation of state assignments, approved. Decree of the Government of the Russian Federation dated 09/02/2010 N 671 (loses force from 01/01/2016).

<2>Regulations on the formation of a state task for the provision of public services (performance of work) in relation to federal government institutions and financial support for the implementation of the state task, approved. Decree of the Government of the Russian Federation dated June 26, 2015 N 640 (comes into force on January 1, 2016).

In relation to government institutions (recipients of budgetary funds), it is established that budgetary allocations, limits on budgetary obligations and maximum amounts of funding for the current financial year cease to apply on December 31. Balances of budget funds not used by recipients of budget funds that are not in a single budget account, no later than the last two working days of the current financial year, are subject to transfer by recipients of budget funds to a single budget account (clauses 3, 4 of Article 242 of the Budget Code of the Russian Federation). Thus, for state institutions, all unused balances of budget funds provided to them are returned to the budget at the end of the year.

In relation to budgetary and autonomous institutions, before the introduction of Federal Law N 301-FZ, unused balances of only those subsidies that had a intended purpose (hereinafter referred to as targeted subsidies) were subject to mandatory return to the budget (Clause 18, Article 30 of Federal Law N 83-FZ<3>, part 3.17 art. 2 of the Law on Autonomous Institutions<4>). The unused balance of the subsidy provided for the implementation of a state (municipal) task could be used by budgetary (autonomous) institutions in the next financial year to achieve the goals for which they were created (Clause 17, Article 30 of Federal Law N 83-FZ and Part 3.15 of Art. 2 of the Law on Autonomous Institutions as amended before the introduction of Federal Law N 301-FZ).

<3>Federal Law of 05/08/2010 N 83-FZ "On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions."

<4>Federal Law of November 3, 2006 N 174-FZ “On Autonomous Institutions”.

With the adoption of Federal Law N 301-FZ, the procedure for spending unused balances of subsidies provided to budgetary (autonomous) institutions for the implementation of state (municipal) tasks has changed. Now these balances, as well as the balances of targeted subsidies, should be returned to the budget if these institutions do not achieve the state (municipal) target.

Return of unused balances of the subsidy for the implementation of government tasks

In accordance with the amendments made by Federal Law N 301-FZ to paragraph 17 of Art. 30 of Federal Law No. 83-FZ and Part 3.15 of Art. 2 of the Law on Autonomous Institutions, unused balances of funds provided to budgetary (autonomous) institutions from the corresponding budget of the budget system of the Russian Federation for the implementation of state (municipal) tasks are used in the next financial year to achieve the goals for which these institutions were created, when a budgetary (autonomous) institution achieves the indicators of the state (municipal) task for the provision of state (municipal) services (performance of work), characterizing the volume of state (municipal) service (work). Federal laws, laws of constituent entities of the Russian Federation, municipal legal acts of representative bodies of municipalities may provide for the return to the appropriate budget of the balance of the subsidy for the implementation of a state (municipal) task, respectively, by federal budgetary (autonomous) institutions, budgetary (autonomous) institutions of a constituent entity of the Russian Federation, municipal budgetary (autonomous) institutions ) by institutions in the amount corresponding to the unachieved indicators of the state (municipal) assignment by these institutions.

In addition, paragraph 2 of Art. 5 of Federal Law N 301-FZ directly establishes that funds in the amount of the balances of subsidies provided in 2015 to federal budgetary and autonomous institutions for financial support for the implementation of state tasks for the provision of public services (performance of work), formed in connection with the failure to achieve the established state tasks indicators characterizing the volume of government services (work), as well as targeted subsidies, in respect of which the need for their direction for the same purposes in 2016 is not confirmed, in the amount of unconfirmed balances are subject to return to the federal budget for distribution in the manner established by the Government of the Russian Federation in 2016 to increase the volume of reserved budget allocations for the implementation of additional measures to support sectors of the economy, social support for citizens, support for the budgets of constituent entities of the Russian Federation and the provision of humanitarian assistance to the population of foreign countries in excess of the volume established by the Federal Law “On the Federal Budget for 2016”.

Thus, if at the end of the current year (starting from 2015) the indicators characterizing the volume of public services (work) provided (performed) by budgetary (autonomous) institutions within the framework of the state (municipal) task are not achieved, then those formed at the end of the year the balance of the subsidy provided for the implementation of such a task is subject to return to the appropriate budget.

Reflection of indicators characterizing the volume of state (municipal) services, work, and information about their actual achievement

Indicators characterizing the volume of state (municipal) services (work) provided (performed) by budgetary (autonomous) institutions are established in the state (municipal) task (clause 2 of Regulation No. 671, clause 3 of Regulation No. 640). Let us recall that in relation to budgetary (autonomous) institutions, the state (municipal) task is formed by their founders (clause 3 of Regulation No. 671, clause 5 of Regulation No. 640).

According to the current form of the state assignment given in the Appendix to Regulation No. 671, indicators characterizing the volume of public services (work) are reflected in clause 6 of this form. According to the new form of the state task, given in Appendix 1 to Regulation No. 640 and used in the formation of the state task for 2016, such indicators are indicated in clause 3.2 of the form of the state task. For each indicator, its name, unit of measurement and value for the next year and planning period are reflected.

Information about the actual achievement of the indicators established in the state (municipal) task is reflected in the report on its implementation, namely:

1) the form of the report on the execution of the state task, given in the Appendix to Regulation No. 671 (clause 9 of Part.

Return of subsidies for government tasks to the budget

2 forms), contains the value of the indicator characterizing the volume of public service (work), approved in the state task, the actual value of this indicator achieved during the reporting period, and a description of the reasons for deviations from the planned values (if there are such deviations);

2) the form of the report on the execution of the state task, given in Appendix 2 to Regulation No. 640, includes the following information:

— the value of the indicator characterizing the volume of public service (work), approved in the state task;

— the actual value of this indicator achieved as of the reporting date;

— permissible (possible) deviation when comparing planned and actual values;

— deviation exceeding the permissible (possible) value, indicating the reasons for such deviation.

Example. The budgetary cultural institution has posted on its official website the following information about the municipal task for the provision of services for showing performances, concerts, concert programs and other entertainment programs, and its implementation.

From the given data on the municipal task and its implementation, it follows that the indicators characterizing the volume of municipal services provided within the framework of the municipal task have been fully achieved; accordingly, in this case the institution will not have an obligation to return the unused balance of the subsidy provided for the implementation of such tasks.

The procedure for returning unused balances of a subsidy provided for the implementation of a state (municipal) task in the event of failure to achieve indicators characterizing the volume of state (municipal) services (work), as noted above, must be established by the Government of the Russian Federation.

In case of failure to achieve the indicators characterizing the volume of public services (works) approved in the state task, the unused balance of the subsidy provided for the implementation of such a task shall be returned to the budget. This rule applies to budgetary (autonomous) institutions, since they are the ones who receive subsidies as financial support for the fulfillment of government tasks.

The obligation to return unused balances of subsidies for government assignments was introduced by Federal Law N 301-FZ and also applies to subsidies provided in 2015.

In addition to this obligation, according to the author, for failure to fulfill the established volumes of a state task, the head of a budgetary (autonomous) institution may be held administratively liable if one of the conditions determined by the procedure for providing a subsidy for the implementation of a state task is its fulfillment (Letter of the Ministry of Finance of Russia dated April 24 .2015 N 02-10-09/23856). In particular, according to Part 2 of Art. 15.15.5 of the Code of Administrative Offenses of the Russian Federation, violation by a legal entity that is a recipient of subsidies of the conditions for their provision shall entail the imposition of an administrative fine:

— for legal entities — from 2 to 12% of the amount of the subsidy received.

If the institution fails to fulfill the founder’s instructions, the remainder of the subsidy must be returned to budget revenue. The article outlines the procedure for reflecting this operation in accounting.

Legal basis for returning subsidies to the budget.

Part 17 art. 30 of Federal Law No. 83-FZ establishes that federal laws, laws of constituent entities of the Russian Federation, municipal legal acts of representative bodies of municipalities may provide for the return to the appropriate budget of the balance of the subsidy for the implementation of state (municipal) tasks by budgetary institutions in an amount corresponding to the unachieved indicators of the state ( municipal) task. A similar rule in relation to autonomous institutions is established in paragraph 3.15 of Art. 2 of the Federal Law of November 3, 2006 No. 174-FZ “On Autonomous Institutions” (hereinafter referred to as the Law on Autonomous Institutions).

The requirement for the return of the balances of targeted subsidies by budgetary and autonomous institutions is contained in Part 18 of Art. 30 Federal Law No. 83-FZ, clauses 3.17, 3.18 art. 2 of the Law on Autonomous Institutions. It follows from them that the balances of targeted subsidies not used in the current financial year are subject to transfer by budgetary and autonomous institutions to the appropriate budget. The specified balances of funds can be used by institutions in the next financial year if there is a need to direct them for the same purposes in accordance with the decision of the executive body exercising the functions and powers of the founder of a budgetary or autonomous institution.

In 2016, federal budgetary and autonomous institutions, before July 1, must ensure the return to the federal budget of funds in the amount of the balances of subsidies provided to them in 2015 for financial support for the implementation of state tasks for the provision (performance) of public services (works), formed in connection with the failure to achieve indicators established by the state task, characterizing the volume of public services (work), based on the report on the implementation of the state task, submitted to the bodies exercising the functions and powers of the founders in relation to federal budgetary or autonomous institutions (clause 33 of the Decree of the Government of the Russian Federation of December 28, 2015 No. 1456 “ On measures to implement the Federal Law “On the Federal Budget for 2016”).

In relation to institutions of constituent entities of the Russian Federation and municipalities, such rules are established by regulatory acts of constituent entities of the Russian Federation.

An example of such a regulatory act is the Law of the Amur Region dated August 31, 2007 No. 368-OZ “On the budget process in the Amur Region”, which establishes that the balances of subsidies provided to regional budgetary and autonomous institutions from the regional budget that were not used in the current financial year for financial support for their fulfillment of state tasks for the provision (performance) of state services (works), in the next financial year they are subject to return to the regional budget in an amount corresponding to the unachieved indicators of the state task.

Thus, the requirement to return the balance of the subsidy allocated to fulfill the founder’s task is made only if the institution fails to achieve the indicators established by the founder within the framework of the state task. Moreover, if the institution has spent the entire amount of subsidies, and the indicators established by the founder are not achieved, the remainder of the subsidy is returned from the funds received by the institution from the provision of paid services.

For your information

According to the Ministry of Finance, set out in Letter No. 02-06-07/19436, the return to the federal budget of the remaining amounts of subsidies for the implementation of a state task can be carried out both at the expense of the balances of subsidies generated by federal budgetary and autonomous institutions for the implementation of a state task, and at the expense of other income not prohibited by law, with the exception of funds provided to federal budgetary and autonomous institutions in accordance with paragraph. 2 p. 1 art. 78.1 and Art. 78.2 of the Budget Code of the Russian Federation and for other purposes.

Note that with regard to the return of the remaining amounts of subsidies allocated from the budgets of the constituent entities of the Russian Federation and municipalities, the Ministry of Finance adheres to a similar opinion. Thus, in Letter dated 04/11/2016 No. 02-04-09/20394, when asked about the return of the balance of subsidies provided to budgetary and autonomous institutions of the Amur region for the implementation of a state task, if the indicators for the volume of services (work) were not achieved, the financial department answered: regional budgetary or An autonomous institution of the Amur region must return funds to the budget of the specified subject of the Russian Federation in an amount corresponding to the unachieved indicators of the volume of public services provided, established in the state task, either at the expense of subsidies for the implementation of the state task, or (in the absence of such funds) at the expense of funds received by the institution from the provision of paid services and other income-generating activities.

Grounds for the return of subsidies.

The Letter of the Ministry of Finance of the Russian Federation No. 02-06-07/19436 identifies several grounds for returning subsidies to budget revenues:

return of the remaining amounts of subsidies provided for the fulfillment of the founder’s task, formed in connection with the institution’s failure to achieve the indicators established by the state (municipal) task characterizing the volume of state (municipal) services (work);
return of the balance of unspent amounts of targeted subsidies;
return of the balance of the targeted subsidy amounts if violations are revealed during the inspection in terms of spending the targeted subsidy funds.

In accounting, transactions for the return of balances of subsidies are reflected using account 0 303 05 000 “Settlements for other payments to the budget” (Letter of the Ministry of Finance of the Russian Federation No. 02-06-07/19436).

If in 2016 the institution transferred the balance of subsidies to budget revenue without using account 0 303 05 000, in our opinion, taking into account the provisions of clause 18 of Instruction No. 157n, corrective operations should be carried out and the transfer of the subsidy amount should be recorded in the order recommended Ministry of Finance.

Examples of reflection in accounting accounts of transactions for the return of subsidies to budget revenues.

The procedure for recording transactions for transferring subsidies to budget revenue depends on the basis for their return (correspondence accounts are given in accordance with the information set out in Letter of the Ministry of Finance of the Russian Federation No. 02-06-07/19436).

Failure to fulfill the founder's instructions.


	130 4 205 31 560	130 4 401 10 130
Funds have been received in the form of subsidies (the transaction is performed for each transfer of funds)	510 4 201 11 000	130 4 205 31 000
Debt has been accrued for the return to budget revenue of the balances of subsidies provided for financial support for the implementation of state (municipal) tasks	130 4 401 10 130 130 2 401 10 130	130 4 303 05 000 130 2 303 05 000
Remaining amounts of subsidies are transferred to budget revenues	130 4 303 05 000 130 2 303 05 000	610 4 201 11 000 310 2 201 11 000

Example 1

An agreement was concluded between the medical institution and the founder for 2015 to provide the institution with a subsidy in the amount of 700,000 rubles. The institution spent the subsidy in full, however, during an audit of financial and economic activities in 2016, it was revealed that the institution did not fully fulfill the founder’s instructions. The founder demanded that funds in the amount of 50,000 rubles be returned to the budget. Since the subsidy amount was spent in full, the institution fulfilled the founder’s request to return funds to the budget from the funds it received from income-generating activities.

In accounting, operations to return the unspent balance of the subsidy to budget revenue will be reflected as follows:

			Amount, rub.

Income accrued in the amount of the subsidy allocated to fulfill the founder’s task
Funds have been received in the form of a subsidy (the transaction is performed for each transfer of funds)

Debt has been accrued for the return to budget revenue of the balance of the subsidy provided for financial support for the implementation of the state (municipal) task
The remainder of the subsidy amount is transferred to budget revenues

Return of the unspent balance of targeted subsidies


	510 5 201 11 000	130 5 205 81 000
Accrued income received from the amount of the targeted subsidy is based on a report on the expenditure of targeted funds, signed by the founder	180 5 205 81 000	180 5 401 10 180
The amount of debt for the return of the unused balance of the targeted subsidy is reflected	180 5 205 81 000	180 5 303 05 000
The balance of unused target amounts was transferred to the founder	180 5 303 05 000	610 5 201 11 000

Example 2

As of January 1, 2016, the medical institution has a balance of targeted subsidies in the amount of 5,000 rubles. In February, the institution transferred them to budget revenue, making the following accounting entry:

In connection with the release of Letter No. 02-06-07/19436 of the Ministry of Finance of the Russian Federation, the institution issued an accounting certificate (f. 0503833) and made corrective entries, reflecting in the accounting the return of the subsidy amount using account 5,303,05,000:

Refund of the balance of targeted subsidy amounts in case of violation of their spending


Funds received in the form of a targeted subsidy	510 5 201 11 000	130 5 205 31 000
Income received from the amounts of targeted subsidies is accrued on the basis of a report on the expenditure of targeted funds, signed by the founder (the operation is carried out for the full amount of subsidies spent and reflected in the report)	180 5 205 81 000	180 5 401 10 180
	130 2 401 10 130	180 2 303 05 730
Fund balances transferred to budget revenues	130 2 303 05 000	610 5 201 11 610

Example 3

In an autonomous medical institution, an audit of the targeted expenditure of targeted subsidy funds in 2014 - 2016 was carried out. Based on the results of the audit, misuse of subsidy funds allocated to the institution in 2015 in the amount of 150,000 rubles was revealed. Expenses not accepted for offset were restored and returned to budget revenue. Since the subsidy funds were fully spent, the restoration of expenses occurred at the expense of funds received by the institution from the provision of paid services.

In accounting, the situation described in the example will be reflected as follows:

	Debit	Credit	Amount, rub.
Transactions on expenses not accepted for offset were reversed (transactions are carried out using the “red reversal” method):
– based on the amount of accrued expenses
– based on the amount of expenses paid
A debt has been accrued for the return to budget revenue of the remaining amounts of unused subsidies, the expenditure of which was violated
Expenses incurred by the institution at the expense of targeted subsidies are included in expenses incurred by it as part of income-generating activities
Amounts subject to restoration are transferred to budget revenues

In conclusion, we note that budgetary and autonomous institutions in the cases established by Parts 17 and 18 of Art. 30 Federal Law No. 83-FZ, clauses 3.17 and 3.18 art. 2 of the Law on Autonomous Institutions, transfer the remaining subsidies to budget revenues. The balances of not only the amounts of unspent targeted subsidies are returned, but also the amounts of subsidies:

provided to fulfill the founder’s assignment, formed in connection with the institution’s failure to achieve the indicators established by the state (municipal) assignment that characterize the volume of state (municipal) services (work);
if during the inspection violations are revealed in terms of spending funds from targeted subsidies.

Transactions to return funds to budget revenue are reflected using account 0 303 05 000 “Calculations for other payments to the budget.” Accounting records for recording such transactions are given in Letter of the Ministry of Finance of the Russian Federation No. 02-06-07/19436.

Federal Law No. 83-FZ dated 05/08/2010 “On introducing amendments to certain legislative acts of the Russian Federation in connection with improving the legal status of state (municipal) institutions.”