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Finance in budgetary organizations: basics and examples of calculations. Category – code of the type of financial support (activity) Financial support code 4

S. S. Velizhanskaya deputy chief accountant of the FFBUZ "Center for Hygiene and Epidemiology in the Sverdlovsk Region in the Oktyabrsky and Kirovsky districts of the city of Yekaterinburg"
Journal "Economist's Handbook" No. 5 for 2015

We distribute the received funds according to budget classification codes:

for the salaries of full-time employees involved directly in budgetary activities - KOSGU 211;
for accrual of salary payments - KOSGU 213;
for communication services - KOSGU 221;
for utilities - KOSGU 223;
for rent for the use of property - KOSGU 224;
for property tax - EKR 290.

Simultaneously with the receipt of subsidies, an entry is made to account 4.201.11.510 in the Debit of off-balance sheet account 17.01 (KFO 4).

Let's analyze the compliance of cash expenses with approved planned assignments based on a fragment of the Report on the institution's obligations.

From this report it follows that planned assignments (received subsidies) were used in full in cash execution. Note: unused allocated funds will have to be returned to the main manager at the end of the year. Therefore, it is necessary to analyze and use funding for its intended purpose and in full.

For example, in our case, 2,171,080 rubles were financed for accruals for wage payments. If the cash execution is a smaller amount, for example 2,141,080 rubles, then the underutilized amount is 30,000 rubles. will need to be returned to the main manager, and he, in turn, will return the funds to the budget. In a budgetary institution for this purpose, the following wiring will be issued:

Debit account 4.304.04.213 Credit account 4.201.11.610 - 30,000 rub. - the amount of underused funds is listed.

Estimated assignments must also be fulfilled both in actual execution in full and according to their intended purpose in the context of economic classification codes. To analyze the completeness of the execution of planned assignments in the actual execution of expenses, we will use the data presented in table. 1.

Table 1. Data for analyzing the completeness of execution of planned assignments in actual execution of expenses for 2014, rub.
expenditures	Approved planned appointments according to estimate	Actual execution of expenses	Underutilized
Wage
Salary accruals
Communication services
Public utilities

other expenses
Total	11 139 600	11 139 600

As you can see, actual expenses fully correspond to cash expenses. This is the peculiarity of accounting for budgetary activities. Funding within the budget allocations is allocated for one year, so it must be fully covered, both in monetary and actual execution. What does it mean?

1. The institution must calculate and pay wages to employees at the end of the year in December. Accounts payable are not allowed. Here it is important to first make an interim calculation of wages and determine whether the allocated budget funds within the framework of the received funding are sufficient for subsection 211 of the ECC. When planning, tariff lists are compiled based on the staffing schedule of the main employees according to the budget. If part of the accrual is not enough budget funds, then some payments will have to be accrued and made from extra-budgetary funds earned.

2. We also analyze the funding allocated for wage accruals for subsection KEK 213. Insurance premiums must be calculated and fully transferred to extra-budgetary funds also in December. Accounts payable are not allowed.

Using the data from table. 2, let's analyze the actual costs.

Table 2. Analysis of the balance of actual expenses for 11 months of 2014, rub.
	Plan 2013	Fact for 11 months of 2013	Remainder
Actual expenses
Wage
Charges for wage payments

Thus, for December it is necessary to accrue wages to employees from budget funds in the amount of 612,035 rubles. and accruals for wage payments in the amount of RUB 184,833. and thereby fulfill planned assignments in full.

3. When working with suppliers, you should also use financing within the budget classification, both in cash and in actual execution. Thus, 274,200 rubles were allocated for subarticle KEC 223. (see Table 1). The same amount should be calculated based on documents and transferred to suppliers for utility services provided. The remaining amount for utilities is paid from funds from business activities. Accounts payable for budget activities are not allowed.

Note!

Obligations accepted by a budgetary institution financed from the federal budget in excess of approved planned assignments are not paid.

Obligations for the lease of property and utilities, which are subject to fulfillment at the expense of the federal budget, are accounted for in the prescribed manner through the federal treasury authority. Moreover, if a budgetary institution violates the procedure established by the Government of the Russian Federation for accounting for obligations to be fulfilled at the expense of budget funds, the territorial body of the federal treasury has the right to suspend payment of expenses.

To ensure the normal operation of a budgetary institution and its compliance with accounting discipline, its financing (allocation of funds for wages, for payments to suppliers for services rendered, material assets.) must be carried out in a timely and continuous manner. Therefore, when analyzing financing, the timing of the transfer of funds from institutions is compared with the timing of individual settlement transactions, and the quantity, duration and frequency of untimely allocation of funds are established.

In addition, it is important to analyze and compare the need for budgetary funds based on calculated data (what the institution plans for the coming year and includes in the estimate) and actually approved planned assignments according to the estimate (Table 3).

Table 3. Analysis of the institution's provision with financial resources for 2014, rub.
Cost Allocation	KOSGU	Planned according to the estimate for budget activities based on calculations	Actually approved and financed rovano	Underfunding rovano
Wage
Payroll accrual
Other payments
Communication services
Transport services
Public utilities


Other services

Increased cost of materials
other expenses
Total		13 959 600	11 139 600	2 820 000

From the data in table. 3 it follows that appropriations in the amount of 11,139,600 rubles were actually approved and received. when calculating the need for budget funds to fulfill the state task in the amount of 13,959,600 rubles, that is, 2,820,000 rubles were underfunded.

The institution is forced to cover expenses for budgetary activities from its own earned funds (entrepreneurial activities)

Funds received in addition to the budget are subject to the estimate of extrabudgetary funds. Extrabudgetary funds refers to the income generated as a result of the provision of paid services to the population. Income received from business activities is spent strictly for its intended purpose in accordance with the estimate of income and expenses for extra-budgetary funds. The expenditure part of the estimate provides for the planned expenses for this activity, distributing them according to the items of the budget classification.

Tasks of analyzing the execution of estimates of extrabudgetary funds:

analysis of production indicators for each specific extra-budgetary fund;
analysis of the correspondence of the amounts of income received to the amounts of expenses incurred;
analysis of compliance with budget and financial discipline according to estimates of extra-budgetary funds;
development of measures aimed at increasing the efficiency of use of funds, as well as production and economic activities for the provision of paid services.

Let's analyze the receipt of extra-budgetary funds for 3 years (Table 4).

Table 4. Analysis of sources of extra-budgetary funds for 3 years, rub.
Index	2012.	2013.	2014.
Income from the provision of paid services
Other other income
Total	16 980 300,00	17 566 160,00	18 146 157,42

From Table 4 it follows that the main source of extra-budgetary funds is payment for sanitary and epidemiological services under contracts with legal entities and individuals on a paid basis. Income is planned according to the estimate of extra-budgetary funds based on established survey standards, tariffs and prices for each type of service, for departments and for the institution as a whole. When planning income, attention should be paid to the clarity of planning in areas of research. The amount of income depends on the volume and range of services. Consequently, if there is a need to increase income (with underfunding from budget funds), the institution must increase the volume of paid services performed and expand their range (for example, introducing new survey methods).

In view of the above, it is very important operational analysis receipt of funds for the provision of paid services to a personal account with the Federal Treasury. On a daily basis, you should track the crediting of funds from customers by income codes.

Note!

If the payer did not indicate the income code 000000000000000000130 for crediting funds, the Treasury will classify such receipts as unclassified income 000000000000000000180 as other income without rights to spend these funds.

Therefore, the institution must make daily notifications confirming the income code 000000000000000000130 in the SUFD. After clarification, the Treasury credits other income to classified income with the right to spend.

Receipts of funds from clients for services provided by structural divisions are analyzed weekly and compared with the income plan. To do this, in program 1C: 8.2 it is necessary to create a register of issued invoices for each department (structural unit) - set a certain period and select payment of invoices and sales for this period. We save the generated debt file in Excel and transfer it to structural units. This register shows the status of the invoice - whether it has been paid or not, whether work has been completed on this invoice or not.

This register allows you to analyze, on the one hand, the debt of customers - clients of the institution to pay for already provided sanitary and epidemiological services, on the other hand - the debt of the institution to clients if the clients have already made payment and the work has not yet been completed. Such operational analysis allows you to effectively control receivables and payables when working with customers, and, accordingly, timely collect payment for work already completed. In this case, of course, it is necessary to perform paid services and work on time.

Since the institution uses the accrual method in its accounting policy, income is generated not from payment, but from work performed, which is confirmed by a certificate of work performed, signed bilaterally. Income is recorded in account 2.401.10.130.

Actual cost analysis includes:

comparison of actual expenses in the context of budget economic classification codes with estimated assignments, if necessary, timely adjustment of off-budget estimates and its further approval;
control over the use of expenses strictly for their intended purpose. For example, to pay for utilities, funds must be used according to economic classification code 223 within the framework of estimated purposes;
comparison of an institution's expenses with its income, since the main condition for financial stability is the excess of income over expenses, the correct distribution of income and the rational use of funds;

comparison of actual expenses with cash expenses by items and sub-items of the budget economic classification and the validity of their discrepancies.

Using the data presented in table. 5, let us compare the institution’s income with its actual expenses.

Table 5. Analysis of the implementation of estimated assignments (actual expenses for business activities) for 2014, rub.
Cost Allocation	KOSGU	Planned according to the estimate for the business physical activity based on calculations	Actual business expenses body activity	Deviation
Wage
Payroll accruals
Other payments
Communication services
Transport services
Public utilities
Rent for use of property

Other services
Pensions, benefits
Depreciation expenses
Write-off of materials
other expenses
Total		17 341 717,70	16 083 462,42	1 258 255,28

In accounting, the excess of income over expenses for 2014 is:

RUB 18,146,157.42 (see Table 4) – 16,083,462.42 rubles. = 2,062,695 rub.

Expenses for paying income tax will amount to 15,948,230.42 rubles, hence the income tax for the year will be 439,585.40 rubles. (Tables 6 and 7, respectively).

One of the important indicators of economic efficiency when analyzing the financial activities of an organization is profitability. For numerical evaluation use profitability ratio.

Let's determine the profitability of products for our example (to do this, divide the net profit by the cost, multiply the result by 100%):

(RUB 2,197,927.00 – RUB 439,585.40) / RUB 15,948,230.42 x 100% = 11.02%.

For healthcare institutions, the approximate rate of profitability according to statistical data is 9–15%. As we can see, the institution in question meets these requirements.

During the analysis process, it is necessary to pay attention to the ratio of income and expenses. If the income plan is exceeded with the same actual expenses of the institution, it is advisable to spend these funds during the financial year on the purchase of fixed assets (instruments, laboratory equipment) to replace old and obsolete ones (note: if their cost is up to 40,000 rubles per unit, then this amount will immediately be charged to actual expenses). It is also advisable to make repairs to premises that need it during the year - these costs will also be charged to actual expenses. Thus, the tax base for income tax will be reduced.

For business activities, it is necessary to compare cash expenses with estimated assignments (an example is presented in Table 8). Cash execution of budget assignments- this is the issuance of money from a personal account. If expenses for any sub-item exceed the planned allocations, then the Treasury will not allow the cash request for this sub-item, that is, the fact should not be greater than the plan.

Table 8. Analysis of planned budget assignments in cash execution for 2014 (entrepreneurial activity, rub.)
Indicator name	Line code	Code of type of expenses (disposals)	Planned appointments for 2014 were approved.	Accepted			Fulfilled financial obligations	Not fulfilled
				expenditure obligations	monetary obligations			accepted expenditure obligations	accepted monetary obligations
				Total	Total	of which in excess of approved planned appointments		accepted expenditure obligations	accepted monetary obligations
1. Liabilities for expenses (payments), total
Wage
Other payments
Salary accruals
Communication services
Transport services
Public utilities

Works and services for property maintenance
Other works, services
Pensions, benefits
other expenses
Increase in the value of fixed assets
Increase in the cost of inventories
Total			18 293 876	18 293 872,6	18 227 716,5		18 227 716,50	66 156,10

It follows from the table that the expenses planned according to the estimate correspond to cash expenses. During the financial year, the estimate for business activities can be adjusted, the main thing is not to forget to approve it with the main manager.

Cash expenses- these are payments in cash or by non-cash transfers in the form of cash orders through a personal account with the Federal Treasury. The task of accounting for cash expenses is to control the targeted expenditure of funds according to budget estimates. Accounting for cash expenses is carried out according to economic classification codes, therefore, in the primary documents for debiting money from a personal account, the expense code must be indicated. If an error was made when generating an application for a cash expense (the economic classification code was entered incorrectly), you must send a notification to the SUFD, indicating the transfer from the incorrect code to the correct one.

Cash expenses must be correlated with actual expenses and the reasons for deviations must be identified. For example, if wages have been accrued but not yet paid, actual expenses will be greater than cash expenses; the institution has paid for materials (chemical reagents), the reagents have been received, registered, but have not yet been consumed - here cash expenses are greater than actual ones.

Cash method- This is a reflection of income and expenses at the time of receipt of funds. Actual expenses are reflected at the time they are determined; these are expenses confirmed by primary documents. The restoration of cash expenses for the previous year is reflected in accounting as income.

In addition, in order to organize the finances of a budgetary institution, it is important to analyze the state of the personal account, the receipt of funds (both budgetary and extrabudgetary), and to avoid cash gaps. Funds are transferred to a single personal account with the federal treasury, so the balance of funds at the end of the day (month) for budgetary and entrepreneurial activities must be analyze separately, generating balance sheets for accounts 4.201.11.510 and 2.201.11.510, respectively. Analysis of the state of a personal account will allow you to avoid problems associated with providing funds to pay wages, transferring taxes and insurance contributions to extra-budgetary funds, purchasing inventories, paying for utilities and other expenses of the institution.

KOSGU - Classification of operations of the general government sector.

SUFD is a remote financial document management system in which clients carry out transactions with documents in real time, with confirmation of the status of their processing.

If an institution has received a grant, it is less dependent on budget funding. How not to confuse the financial security code, what postings to make, how to report expenses, we will tell you in the article.

Does the founder control the grant from the budget?

Grants are provided from the budget according to decisions of the President of the Russian Federation, the Government of the Russian Federation, government bodies of constituent entities of the Russian Federation or municipalities (clause 4 of Article 78.1 of the Budget Code of the Russian Federation). The money is allocated in the form of a subsidy, which is provided on a competitive basis for the implementation of specific activities, as well as support in the field of science and education.

Important article:

An educational institution can take part in a competition that is not organized by its department. In this case, it is necessary to obtain the consent of the founder. After all, the terms of the competition may stipulate that the intended use of the grant is checked by the founder.

The form by which the founder gives consent for the institution to participate in competitions is not defined by the normative act. Therefore, he can choose it himself.

Whether the founder will control the grant funds can be determined from whose personal account the money was initially received and from the type of expenses for which the organizer transferred the grant (see table). The agreement on the provision of a grant from the budget will indicate: “Provision of a grant to the grantee in the form of a subsidy not related to the execution of a state (municipal) task.”

That is, the amount will go, for example, to a budgetary educational institution on personal account 21 under KVR 613. And the accountant will keep records according to KFO 5 “Subsidies for other purposes.” In this case, income is accrued after the report on the use of the subsidy is approved in the amount of confirmed expenses. The following entries are generated in accounting:

DEBIT 5,201 11,510
CREDIT 5,205 81,660
- the grant is credited to the institution’s personal account;

DEBIT 5,205 81,560
CREDIT 5,401 10,180
- income from the grant is accrued.

Table. Types of expenses when transferring grants

	Expense type code		How are funds transferred?
	for budgetary institutions	for autonomous institutions	How are funds transferred?
The founder controls expenses from the grant			The grant funds are transferred to the founder, who issues the grant to the winner. Financing comes in the form of appropriations or interbudgetary transfers. In the latter case, the organizer and founder belong to different budget levels
The founder does not control expenses from the grant			Funds are transferred directly to the winning institution. There is no dependence on departmental subordination or budget level

The grant agreement may last longer than a calendar year. Then the deferred income account is used 0 401 40 180. Basis - letter of the Ministry of Finance of Russia dated April 1, 2016 No. 02-06-07/19436. The postings will be like this:

DEBIT 5,205 81,560
CREDIT 5 401 40 180
- deferred income is accrued on the day the grant agreement is signed;

DEBIT 5 401 40 180
CREDIT 5,401 10,180
- income of the current period is recognized on the day the report is approved.

Expenses from the grant are included in the financial result (account 0 401 20 000). Their composition and volume are determined in the grant estimate.

Which CFO should a grant be taken into account under a tripartite agreement?

An educational institution can also receive a grant on the basis of a tripartite agreement that it has concluded with the grantor and the grantee involved in the implementation of scientific projects. Grants, the recipients of which are employees, are recorded by the accounting department on personal account 20 under KFO 3 “Funds in temporary disposal”, since this is not the institution’s money (letter of the Ministry of Finance of Russia dated October 16, 2015 No. 02-07-10/59926). The following entries are made in accounting:

DEBIT 3,201 11,510
CREDIT 3 304 01 730
- money has been credited to the institution’s personal account. At the same time, an increase in off-balance sheet account 17 is reflected (analytics financial support code 510);

DEBIT 3 304 01 830
LOAN 3,201,211,610 (3,301,34,610)
- expenses on grants are reflected (by order of the grantee) from the personal account or from the cash desk of the institution. At the same time, an increase in off-balance sheet account 18 is reflected (analytics financial support code 610).

Based on the grant agreement, the institution can also reimburse its costs for carrying out a scientific project. To do this, you need to send a notification to the treasury (f. 0531852) to clarify cash transactions regarding the reflection of income (KOSGU codes) on the personal account. That is, transfer funds from article 510 to article 130. This is formalized as follows:

DEBIT 3 304 06 000
CREDIT 3,201 11,610
DEBIT 2,201 11,510
CREDIT 2 304 06 000
- the transfer of grant funds in terms of organizational expenses from KFO 3 to KFO 2 is reflected. At the same time, a decrease in off-balance sheet account 17 (KFO 3, analytics code 510) and an increase in off-balance sheet account 17 (KFO 2, analytics code 510, article 130 of KOSGU) is reflected.

Grant from other organizations - income of the institution

Do not confuse grants from the budget (in the form of subsidies) with grants from other organizations. The latter must be taken into account as income from income-generating activities on personal account 20 according to KFO 2 “Income-generating activities (institution’s own income).”

If the grant was provided to the institution itself, that is, it did not enter into a tripartite agreement with an individual, the institution will accrue income under KFO 2 independently. In the accounting policy, it can be established that this is the date when the competition organizer and the institution signed the grant agreement, or the day the report was submitted. The grant is reflected in accounting as follows:

DEBIT 2,205 81,560
CREDIT 2,401 10,180
- the accrual of the grant under the agreement is reflected;

DEBIT 2 201 11 510
CREDIT 2,205 81,660
- the grant has been credited to the institution’s personal account. At the same time, an increase in off-balance sheet account 17 is reflected (analytics financial support code 180).

Should personal income tax be withheld from payments from the grant?

What to do with the taxation of personal income from grant funds? To answer this question, look at the agreement. It indicates who the grant recipient is: the institution or its employees. Let’s say that the institution itself received a grant and pays employees salaries from its amount. Are payments made to members of the scientific or creative team that won the grant? These amounts are not subject to personal income tax. Are wages paid to the administrative and management staff or other personnel who are not associated with the implementation of work under the grant? Then personal income tax is withheld as usual.

It’s another matter if the grant recipients are the direct performers of the work (research). Typically, in this situation, the grantor, employee and institution enter into a tripartite agreement. And the performer’s remuneration is not subject to personal income tax. But only if additional conditions are met.

Thus, the tax is not withheld if the money is allocated to support science and education, culture and art in Russia. Or if the grantor is included in one of two lists. For foreign organizations, this is the List approved by Decree of the Government of the Russian Federation dated June 28, 2008 No. 485. For Russian organizations - the List approved by Decree of the Government of the Russian Federation dated July 15, 2009 No. 602.

Based on materials from the magazine

Reflection of operations for temporary borrowing of funds from subsidies for the implementation of a government task with their subsequent reimbursement in the software "1C: Accounting of a government institution 8"
Currently, for budgetary and autonomous government agencies, it is becoming increasingly important to borrow funds from subsidies to carry out government tasks with their subsequent reimbursement. This is due to the fact that government institutions carrying out income-generating activities do not always have their own resources at a certain point for the timely implementation of their actions (purchase of fixed assets, inventories, payment for services).

When fulfilling obligations at the expense of another source of collateral, different from the source of financial collateral at the expense of which the obligation was accepted, the accounting must necessarily reflect operations to attract (borrow) another source of financial collateral at the expense of which the obligation will be fulfilled.

Reflection of these transactions in accounting using the example of a budgetary institution

A state budgetary institution receives subsidies to fulfill state assignments (KFO 4) and carries out income-generating activities (KFO 2).

During the first quarter, the institution received subsidies in the amount of 400,000 rubles, and also received 170,000 rubles from income-generating activities.

At the beginning of the second quarter, a last-minute creditor arose in the amount of 200,000 rubles for services rendered in repairing a utility room, accrued from funds from income-generating activities.

According to the decision, funds were temporarily borrowed from subsidies for the implementation of a state task with their subsequent reimbursement.

Thus, if this is a temporary borrowing of funds, then it should be reflected using account 304 06 “Settlements with other creditors”.

According to the Instructions for the use of the chart of accounts for accounting of budgetary institutions (approved by order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n) in the new edition, Table 1 shows accounting records for reflecting internal borrowing as well as their implementation in the software "1C: Accounting of a state institution 8 ".

Table 1. Reflection of internal borrowing of funds

and their implementation in software "1C: Accounting of a public institution 8"

Temporarily available subsidy funds (KFO 4) are used to pay off urgent accounts payable. And when revenue is received, funds borrowed from another source are reimbursed.

Legality of attracting subsidies to fulfill obligations for income-generating activities

Clause 2 of Art. 298 of the Civil Code of the Russian Federation that income received by an autonomous institution from income-generating activities provided for in it comes at the independent disposal of this institution.

Thus, an autonomous institution has the right to dispose of the funds received (funds from income-generating activities, funds within the framework of fulfilling a state (municipal) task, other funds, etc.).

In this case, the constituent documents of the autonomous institution must provide for the following. Funds received into a personal (current) account opened with the Federal Treasury (financial authority, credit organization), including within the framework of an agreement to carry out a state (municipal) task, are considered to be the income of an autonomous institution.

It should be noted that in this case, an autonomous institution has the right to accept obligations at the expense of one source of financial support (for example, through income-generating activities), and to fulfill its obligations at the expense of another source of financial support (for example, through funds received as part of the implementation of state (municipal) assignment), since this institution manages all the funds held by the autonomous institution independently. The autonomous institution also reflects these transactions in accounting using account 304 06 “Settlements with other creditors.”

According to Part 3.15 of Art. 2 of the Federal Law of November 3, 2006 No. 174-FZ “On Autonomous Institutions”, the balances of subsidies provided to an autonomous institution from the corresponding budget of the budgetary system of the Russian Federation for the implementation of state (municipal) tasks not used in the current financial year are used in the next financial year in in accordance with the plan of financial and economic activities of an autonomous institution to achieve the goals for which this institution was created.

In accordance with this, an autonomous institution has the right to spend the balance of subsidies provided to an autonomous institution from the corresponding budget of the budget system of the Russian Federation for the implementation of a state (municipal) task, both for the fulfillment of a state (municipal) task, and for the fulfillment of obligations assumed through income-generating activities .

Note! Regarding the issue of non-reflection in accounting of operations for borrowing funds to carry out a state (municipal) task to fulfill obligations assumed at the expense of funds from income-generating activities, the following should be noted. Failure to reflect in the accounting records the facts of an institution's economic activities is a violation of the legislation of the Russian Federation on accounting, since it distorts the financial condition of the institution.

Table No. 1 – Types of financial support (activities) and the procedure for their application

Name	Application procedure
1 – Activities carried out at the expense of the corresponding budget of the budget system of the Russian Federation (budget activities)	Used by the financial authority when maintaining budgetary accounting of budget execution operations: – Planned indicators (BA, LBO) for expenses and disposals of sources of financing the budget deficit, including expenses of the founders (state authorities and local self-government) for payments to new budgetary and autonomous institutions subsidies for the implementation of state (municipal) tasks and targeted subsidies;
– Cash receipts into the budget revenues and sources of financing the budget deficit;	Temporarily applied by the financial authority, state and local government bodies, state-owned institutions and budgetary institutions financed by estimate, to account for transactions with funds from income-generating activities of state-owned and budgetary institutions during the transition period until a decision is made on crediting income from income-generating activities government institutions into the budget and financing budget institutions through subsidies.
After the adoption of appropriate decisions and the end of the transition period, this type of activity is used only by budgetary institutions financed through subsidies and autonomous institutions to account for transactions with their own income: - funds received from income-generating activities carried out in excess of the state (municipal) assignment; – funds received from renting out property; – free transfers, etc.	3 – Funds at temporary disposal
Used by a financial authority to account for transactions with funds received for temporary disposal by state (municipal) authorities, government institutions and budgetary institutions financed according to estimates (during the transition period).	Used by budgetary institutions financed through subsidies and autonomous institutions to account for transactions with funds received for temporary use. The financial authority does not use this type of activity to account for funds received by these institutions for temporary disposal.
4 – Subsidies for the implementation of state (municipal) tasks	Used by budgetary and autonomous institutions to record transactions with subsidies for the implementation of state (municipal) tasks, recorded on the personal accounts of budgetary and autonomous institutions opened to current account 40601 (40701).
This type of activity is not used by the financial authority.	5 – Subsidies for other purposes
7 – Funds for compulsory health insurance	Used by budgetary and autonomous institutions to record transactions with funds received from territorial compulsory medical insurance funds, accounted for in separate personal accounts of budgetary and autonomous institutions opened under current account 40601 (40701).
This type of activity is not used by the financial authority.	8 – Funds of non-profit organizations in personal accounts
Applied by the financial authority in the case of cash services for operations of budgetary institutions financed through subsidies and autonomous institutions with funds accounted for in the personal account of the budgetary (autonomous) institution, including funds received from income-generating activities by these institutions.	9 – Funds of non-profit organizations in separate personal accounts

Applied by the financial authority in the case of cash services for operations of budgetary institutions financed through subsidies and autonomous institutions with funds accounted for in a separate personal account of the budgetary (autonomous) institution. Financial authority when maintaining budgetary accounting of operations on budget execution 1 participants in the budget process apply the type of financial support

. Participants in the budget process here mean state and municipal authorities, government institutions, other legal entities exercising the powers of the recipient of budget funds (including budgetary and autonomous institutions in the exercise of powers delegated to them to fulfill public obligations to individuals), as well as during transition period - budgetary institutions financed according to budget estimates. 2 During the transition period, until the moment when income from income-generating activities of government institutions will be included in budget revenues (i.e. will be credited directly to budget accounts with type of activity 1), the financial authority also applies the type of financial support 3 . In addition, the financial authority applies the type of financial security

to account for transactions with funds at the temporary disposal of only participants in the budget process (state and municipal authorities, government institutions and budget institutions financed according to estimates for the duration of the transition period). 4, 5, 6, 7, 8, 9 Types of financial security in the budget accounting of the financial authority as the body organizing the execution of the budget,.

If the financial authority provides cash services to the operations of budgetary institutions financed through subsidies and autonomous institutions, i.e. opens account 40601 (40701) in the bank, to which he opens and maintains personal accounts and separate personal accounts of budgetary and autonomous institutions, then in addition to the budgetary accounting of the body executing the budget, he also maintains budgetary accounting of the body providing cash services, which applies types of financial security 8 And 9:

Type of financial support 8 is used by the body providing cash services to account for transactions with the own funds of budgetary and autonomous institutions (from income-generating activities, gratuitous donations, rental of premises, etc.), with funds at temporary disposal and funds of subsidies for the implementation of state (municipal) ) tasks recorded on the personal account of the institution (organization).

Type of financial support 9 is used by the body providing cash services to account for transactions with subsidies for other purposes and budget investments (hereinafter referred to as targeted subsidies) allocated to budgetary and autonomous institutions for certain purposes and accounted for in separate personal accounts of institutions.

19-23 digits - synthetic account code, consisting of a synthetic account code for an accounting object (19-21 digits - first order account code), and an analytical synthetic account code (22 - 23 digits), which includes a group code for an accounting object (22 digit) and accounting object type code (23rd bit).

24-26 ranks – analytical code of the type of receipts, disposals of an accounting object, which is indicated as:

· code KOSGU to record the operations of government and budgetary institutions, state and municipal authorities;

· analytical code of receipts, disposals of accounting objects to account for the operations of autonomous institutions, in the structure approved by the plan of financial and economic activities. According to the order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n “On the requirements for the plan of financial and economic activities of a state (municipal) institution” (comes into force in 2012) as an analytical code for receipts and disposals of accounting objects by decision of the founder KOSGU may be used. Instruction No. 183n on accounting of autonomous institutions also contains, as analytical codes of receipts and disposals, the current codes of KOSGU, both in terms of receipts and in terms of disposals.

SECTIONS OF THE CHART OF ACCOUNTS 162N:

· Balance accounts:

o Section 1: Non-financial assets;

o Section 2: Financial assets;

o Section 3: Obligations;

o Section 4: Financial result;

o Section 5: Authorization of budget expenditures;

· Off-balance sheet accounts.

On accounts Section 1“Non-financial assets” take into account tangible and intangible objects used in the activities of a government institution or intended for resale, regardless of their value, as well as the degree of deterioration of these objects. Entries on the accounts of Section 1 are made in the general ledger of the government institution, i.e. are used only in the accounting of government institutions.

· 101.00 “Fixed assets” (material objects that are products of production, i.e. premises, structures, machinery, equipment, vehicles, etc.);

· 102.00 “Intangible assets”;

· 103.00 “Non-produced assets” (material objects that are not products of production, i.e. land, subsoil resources, etc.);

· 104.00 “Depreciation” (characteristic of wear and tear of objects);

· 105.00 “Inventories” (raw materials, materials with a useful life of less than 12 months, as well as objects that are not classified as fixed assets in accordance with the OKOF classification, for example, medicines, fuels and lubricants, construction materials);

· 106.00 “Investments in non-financial assets” – the actual costs of the institution during the acquisition, construction, gratuitous receipt, modernization of objects (the cost of the object upon its acquisition + costs of transportation, adjustment, launch, etc.);

· 107.00 “Non-financial assets in transit” - objects shipped by suppliers, but not received by the end of the reporting period at the institution;

· 108.00 “Non-financial assets of treasury property” (real estate as part of treasury property, movable property as part of treasury property, intangible assets as part of treasury property, non-produced assets as part of treasury property, inventories as part of treasury property).

· 109.00 “Costs for the production of finished products, performance of work, services” (intended to account for operations to form the cost of finished products, work performed, services provided).

On accounts Section 2“Financial assets” takes into account the movement of funds in bank accounts, in the cash office of the institution, as well as the movement of monetary documents in accounts in bodies providing cash services for budget execution; accounts are used in the accounting of government institutions, financial bodies and treasury bodies.

· 202.00 “Funds in budget accounts” - for financial authorities to reflect transactions with funds of the corresponding budget in the currency of the Russian Federation and foreign currencies held in bank accounts or with the Federal Treasury.

o 202.10 “Funds in budget accounts in the FC body”;

· 202.11 “Funds in budget accounts in rubles in the FC body”

§ 202.11.510 “Receipts of funds to budget accounts in rubles in the FC body”;

§ 202.11.610 “Disposal of funds from budget accounts in rubles in the FC body”;

· 202.12 “Funds in budget accounts in the FC body are on the way”;

§ 202.12.510 “Receipts of funds in budget accounts in the FC body in transit”;

§ 202.12.610 “Disposal of funds from budget accounts in the FC body in transit”;

· 202.13 “Funds in budget accounts in foreign currency in the FC bodies”;

§ 202.03.510 “Receipts of funds to budget accounts in foreign currency in the FC body”;

§ 202.03.610 “Retirement of funds from budget accounts in foreign currency in the FC body”;

· 203.00 “Funds in the accounts of the body providing cash services to the budget” - for reflection by FC bodies of transactions with funds of the corresponding budgets of the budget system of the Russian Federation in the currency of the Russian Federation, located in bank accounts opened by FC bodies, as well as by FC bodies, financial bodies, transactions with funds budgetary, autonomous institutions, and other organizations that are not participants in the budget process, reflected on personal accounts opened by them in accordance with the legislation of the Russian Federation on the accounts of FC bodies and financial bodies, respectively.

· 203.01 “Revenue funds distributed between the budgets of the budget system of the Russian Federation”;

§ 203.01.510 “Receipts of funds distributed between the budgets of the budget system of the Russian Federation”;

§ 203.01.610 “Disposals of funds distributed between the budgets of the budget system of the Russian Federation”;

· 203.12 “Budget funds in the accounts of the body providing cash services”;

§ 203.12.510 “Receipts of budget funds to the accounts of the body providing cash services”;

§ 203.12.610 “Disposal of budget funds from the accounts of the body providing cash services”;

· 203.20 “Funds in the accounts of the body providing cash services are in transit”;

§ 203.20.510 “Receipts of funds to the accounts of the body providing cash services in transit”;

§ 203.20.610 “Withdrawals of funds from the accounts of the body providing cash services in transit”;

· 203.32 “Budget funds in accounts for cash payments”;

§ 203.32.510 “Receipts of budget funds to accounts for cash payments”;

§ 203.32.610 “Disposals of budget funds from accounts for cash payments”;

· 211.00 “Internal settlements for receipts” and 212.00 “Internal settlements for disposals” - to account for settlements between bodies providing cash services for receipts (disposals) to the budget (from the budget), as well as for accounting by financial authorities of settlements for receipts and disposals, arising when they service personal accounts of budgetary institutions and (or) autonomous institutions, other organizations that are not participants in the budget process.

§ 211.00.560 "Increase in accounts receivable for internal settlements on receipts";

§ 211.00.660 "Reduction of accounts receivable for internal settlements on receipts";

§ 212.00.560 “Increase in accounts receivable for internal settlements on disposals”;

§ 212.00.660 “Reduction of accounts receivable for internal settlements on disposals”;

On accounts Section 3“Liabilities” takes into account various obligations to spend funds, for example, within the framework of state (municipal) debt, for goods (work, services) supplied by suppliers, debts on taxes and other payments to budgets, deposited salary (not paid on time) , deductions from wages, etc.

Let's consider the accounts that are used in the accounting of the financial authority and the treasury authority:

· 306.00 “Settlements for cash payments” - to account for settlements arising from budget funds, funds of state (municipal) institutions, in the accounts of the body providing cash services opened for cash payments;

§ 306.00.730, "Increasing cash payables";

§ 306.00.830, Reduction of Cash Accounts Payable;

· 307.00 “Settlements on transactions on the accounts of the body providing cash services” - for accounting by the FC bodies of transactions carried out on a single budget account of the budget system of the Russian Federation, other accounts opened in accordance with the legislation of the Russian Federation to the financial body of the corresponding budget, within the framework of cash services for the execution of budgets . The account is also intended for accounting by FC bodies, financial authorities of the corresponding budget, transactions with funds of budgetary institutions, autonomous institutions, and other organizations that are not participants in the budget process, carried out on the personal accounts of institutions, within the framework of cash services;

· 307.12. “Calculations for budget transactions on the accounts of the body providing cash services”;

· 308.00 “Internal settlements for receipts” and 309.00 “Internal settlements for disposals” - to account for settlements between treasury bodies for receipts (disposals) to the budget (from the budget), as well as for accounting by financial authorities of settlements for receipts and disposals arising during servicing they are personal accounts of budgetary and (or) autonomous institutions, other organizations that are not participants in the budget process.

§ 308.00.730 "Increase in accounts payable for internal accounts of receipts";

§ 308.00.830, Reduction of Accounts Payable for Internal Receipts;

§ 309.00.730 "Increase in accounts payable for internal settlements on disposals";

§ 309.00.830 “Reduction of accounts payable for internal settlements on disposals”;

On accounts Section 4“Financial result” takes into account the financial result of the institution’s activities (for cash transactions of the budget), accounts are used by the institution, financial authority, and treasury authority.

Let's consider the accounts that are used in the accounting of the financial authority and the treasury authority:

· 402.00 “Result of cash operations of the budget” - for the financial authority to reflect the corresponding budget of the budget system of the Russian Federation of the result of cash execution of the budget for the current financial year and for past financial periods.

· 402.10 “Result of cash execution of the budget based on budget revenues”;

· 402.20 “Result of cash execution of the budget on disposals from the budget”;

· 402.30 “Result of past reporting periods on cash execution of the budget”;

Section 5 is included in the chart of accounts, but is not included in the balance sheet (that is, data on the accounts of this section does not fall into the balance sheet). Accounts Section 5“Sanction of budget expenditures” are intended for keeping records of indicators of budget allocations, limits of budget obligations, amounts of income and expenses approved by the estimate for income-generating activities (plan of financial and economic activities of the institution), indicators for income (receipts) and expenses (payments), as well as adopted institutions' obligations (monetary obligations) for the current (next, first year following the next, second year following the next) financial year. Accounting objects of the section "Authorization of expenses of an economic entity" are taken into account according to analytical groups for synthetic accounting of accounting objects, formed by financial periods:

· 10 "Sanction for the current financial year";

· 20 “Sanction for the first year following the current (next financial year)”;

· 30 “Authorization for the second year following the current one (the first year following the next one)”;

· 40 "Approval for the second year following the next one."

· 501.00 “budget obligation limits” - for accounting institutions, financial authorities indicators of approved limits of budget obligations for the current, next financial year, the first and second years of the planning period.

· 501.01 “Adjusted limits of budget obligations”;

· 501.02 “Limits on budgetary obligations for distribution”;

· 501.03 “Limits on budgetary obligations of recipients of budgetary funds”;

· 501.04 “Transferred limits on budgetary obligations”;

· 501.05 “Received limits of budgetary obligations”;

· 501.06 “Limits on budgetary obligations on the way”;

· 501.07 “Approved limits on budgetary obligations.”

· 502.00 “Accepted obligations” - for accounting institution indicators of accepted obligations (monetary obligations) of the current (next) financial year, the first and second years of the planning period and changes made in the current financial year to the indicators of accepted obligations (monetary obligations).

· 502.01 “Accepted obligations”;

· 502.02 “Accepted monetary obligations”;

· 503.00 “Budget allocations” - for institutions and financial authorities to take into account the indicators of approved budget allocations of the current (next) financial year, the first and second years of the planning period.

· 503.01 “Added budget allocations”;

· 503.02 “Budget allocations for distribution”;

· 503.03 “Budget allocations of recipients of budget funds and administrators of payments by source”;

· 503.04 “Transferred budget allocations”;

· 503.05 “Budget allocations received”;

· 503.06 “Budget allocations on the way”;

· 503.09 “Approved budgetary appropriations.”

· 504.00 “Estimated (planned) appointments” - for accounting institutions, financial authorities the amounts of estimated (planned) assignments approved for the corresponding financial year for income (receipts), expenses (payments), as well as the amounts of changes made to the indicators of estimated (planned) assignments approved in the prescribed manner during the current financial year.

Before the adoption of the law (decision) on the budget for the next financial year and planning period and before approval in accordance with it, the main managers of budget expenditures, the main administrators of sources of financing the budget deficit of budgetary appropriations, limits of budget obligations, transactions on the corresponding analytical accounts of authorization of budget expenditures of the second year , following the next one, are not reflected.

If the financial authority approves the main managers of budget funds, chief administrators of sources of financing the budget deficit of budgetary allocations, limits of budget obligations by group codes, KOSGU articles, their detailing according to the corresponding codes of articles, sub-articles of KOSGU is carried out by the main managers (managers, recipients) of budget funds, chief administrators (administrators) sources of financing the budget deficit, reflecting the debit and credit turnover of the corresponding analytical account for authorizing budget expenditures.

Budgetary accounting of transactions with budgetary allocations, limits of budgetary obligations, approved budget assignments for income-generating activities and obligations assumed by institutions is carried out on the basis of primary documents (accounting documents) established by the financial authority of the relevant budget, reflecting correspondence on the corresponding accounts for authorizing budget expenditures.

MAIN BUDGET ACCOUNTS APPLIED BY FO (BODY ORGANIZING BUDGET EXECUTION) AND FC (BODY PROVIDING CASH SERVICES OF BUDGET EXECUTION) (INSTRUCTION 162N)

FO	FC
№	Name	№	Name
Section 2 of the Chart of Accounts “Financial assets”
		203.01	Revenue funds distributed between budgets
202.11	Funds in budget accounts in rubles in the FC body	203.12	Budget funds in the accounts of the body providing cash services for budget execution
202.12	Funds in budget accounts in the FC body are on the way	203.20	Funds in the accounts of the body providing cash services for budget execution in transit
202.13	Funds in budget accounts in foreign currency with the FC body
		203.32	budget funds in accounts for cash payments
211.00		211.00	Internal settlements based on receipts
212.00		212.00	Internal settlements for disposals
Section 3 of the Chart of Accounts “Liabilities”
		306.00	Calculations for cash payments
		307.12	Calculations for budget transactions on the accounts of the body providing cash services for budget execution
308.00	Internal settlements based on receipts	308.00	Internal settlements based on receipts
309.00	Internal settlements for disposals	309.00	Internal settlements for disposals
Section 4 of the Chart of Accounts “Financial Result”
402.10	Result of cash servicing of the budget account by receipts
402.20	Result for cash servicing of the budget for payments
402.30	Result of previous reporting periods	402.30	The result of past reporting periods for cash budget execution

BASIC CONTRIBUTIONS APPLIED BY FO AND FC (INSTRUCTION 162N)

Figure 1. Scheme of cash flow between current accounts

Table 2. Explanation of transactions for the movement of funds between accounts

FO	FC
	X	203.01.510 - 402.10.100
	X	402.10.100 - 203.01.610
	X	=2
	X	=1
	202.11.510 - 402.10.100	203.12.510 - 307.12.000
	402.10.100 - 202.11.610	307.12.000 - 203.12.610
	402.20.200 - 202.11.610	=6
	202.11.610 - 402.10.xxx	=5
	=7	=7
	=8	=8
	X	203.32.510 - 306.00.730
	X	306.00.830 - 203.32.610
	X	=12
	X	=11

FO authorization transactions (not reflected in the FO balance sheet)

* Operations that are used only when there is an “RBS” link in the “GRBS-RBS-PBS” chain are marked in grey.

the name of the operation	Debit account	Credit account
Account code	EC code	Account code	EC code
Amounts of budget allocations approved and reported by GRBS (GAIF) in accordance with the consolidated budget schedule	503.09		503.01
503.01		503.02
Amounts of budget allocations transferred to the PBS (AIF) in accordance with the budget schedules of the GRBS (GAIF), RBS	503.02		503.03
Amounts of budget allocations transferred to the RBS in accordance with the budget schedules of the GRBS	503.02		503.02
Amounts of budget allocations transferred to RBS, PBS in accordance with the budget schedules of GRBS, RBS	503.02		503.02
503.02		503.03
Detailing of the PBS indicators of budgetary allocations reported to it according to the corresponding codes of articles, subarticles of KOSGU	503.03		503.03
Amounts of budgetary allocations, detailed according to the corresponding codes of articles, sub-articles of KOSGU and transferred to the PBS (AIF) in accordance with the budget lists of the State Budgetary Institution (GAIF), RBS	503.02		503.02
503.02		503.03
Amounts of budget allocations, detailed by the corresponding codes of articles, sub-articles of KOSGU and transferred to RBS, PBS in accordance with the budget lists of GRBS, RBS	503.02		503.02
503.02		503.02
503.02		503.03
Amounts of budgetary allocations approved and reported by the GRBS (GAIF) in accordance with the consolidated budget list and transferred to the PBS (AIF) in accordance with the budget lists of the GRBS (GAIF)	503.09		503.01
503.01		503.02
503.02		503.03
Amounts of budget allocations approved and reported by GRBS (GAIF) in accordance with the consolidated budget schedule and transferred to RBS, PBS (AIF) in accordance with budget schedules of GRBS, RBS	503.09		503.01
503.01		503.02
503.02		503.02
503.02		503.03
Amounts of budget allocations, detailed by the corresponding codes of articles, sub-articles of KOSGU and transferred to the RBS in accordance with the budget schedules of the State Budgetary Service of Ukraine	503.02		503.02
503.02		503.02
Amounts of limits on budgetary obligations approved and communicated by GRBS	501.09		501.01
501.01		501.02
Amounts of limits on budgetary obligations transferred to the PBS	501.02		501.03
Amounts of limits on budget obligations transferred to RBS	501.02		501.02
Amounts of limits on budget obligations transferred to RBS, PBS	501.02		501.02
501.02		501.03
Detailing of the PBS indicators of the limits of budget obligations communicated to it according to the corresponding codes of articles, subarticles of KOSGU	501.03		501.03
Amounts of limits on budgetary obligations, detailed by the corresponding codes of articles, subarticles of KOSGU and transferred to the PBS	501.02		501.02
501.02		501.03
Amounts of limits on budget obligations, detailed by the corresponding codes of articles, sub-articles of KOSGU and transferred to RBS, PBS	501.02		501.02
501.02		501.02
501.02		501.03
Amounts of limits on budgetary obligations approved and communicated by GRBS and transferred to PBS	501.09		501.01
501.01		501.02
501.02		501.03
Amounts of limits on budget obligations approved and communicated by GRBS, transferred to RBS, PBS	501.09		501.01
501.01		501.02
501.02		501.02
501.02		501.03
Amounts of limits on budget obligations, detailed by GRBS according to the corresponding codes of articles, subarticles of KOSGU and transferred to RBS	501.02		501.02
501.02		501.02
Amounts of budgetary allocations and limits of budgetary obligations approved and communicated by GRBS	503.09		503.01
503.01		503.02
501.09		501.01
501.01		501.02
Amounts of budgetary allocations and limits of budgetary obligations transferred to the PBS	503.02		503.03
501.02		501.03
Amounts of budgetary allocations and limits of budgetary obligations transferred to RBS	503.02		503.02
501.02		501.02
Amounts of budgetary allocations and limits of budgetary obligations transferred to RBS, PBS	503.02		503.02
503.02		503.03
501.02		501.02
501.02		501.03
Detailing of the PBS indicators of budgetary allocations communicated to it and the limits of budgetary obligations according to the corresponding codes of articles, subarticles of KOSGU	503.03		503.03
501.03		501.03
Amounts of budget allocations and limits of budget obligations, detailed by the corresponding codes of articles, subarticles of KOSGU and transferred to the PBS	503.02		503.02
503.02		503.03
501.02		501.02
501.02		501.03
Amounts of budget allocations and limits of budget obligations detailed by the corresponding codes of articles, subarticles of KOSGU and transferred to RBS, PBS	503.02		503.02
503.02		503.02
503.02		503.03
501.02		501.02
501.02		501.02
501.02		501.03
Amounts of budgetary allocations and limits of budgetary obligations approved and communicated by the GRBS, transferred to the PBS	503.09		503.01
503.01		503.02
503.02		503.03
501.09		501.01
501.01		501.02
501.02		501.03
Amounts of budgetary allocations and limits of budgetary obligations approved and communicated by GRBS, transferred to RBS, PBS	503.09		503.01
503.01		503.02
503.02		503.02
503.02		503.03
501.09		501.01
501.01		501.02
501.02		501.02
501.02		501.03
Amounts of budget allocations and limits of budget obligations, detailed by GRBS according to the corresponding codes of articles, sub-articles of KOSGU and transferred to RBS	503.02		503.02
503.02		503.02
501.02		501.02
501.02		501.02
Amounts of expenses (payments) approved by the estimate of income and expenses (financial and economic activity plan)	504.00		506.00

ACCOUNTING FOR SERVICE OPERATIONS OF BUDGETARY AND AUTONOMOUS INSTITUTIONS

In addition to the operations of the body that organizes the execution of the budget, the financial body can record the operations of the body that provides cash services to budgetary and autonomous institutions. These transactions are taken into account by the financial authority in the case when account 40601/40701 is opened by a financial institution, personal accounts and separate personal accounts of budgetary and autonomous institutions are opened and maintained by the financial authority. Figure No. 2 shows a diagram of the main accounting entries when reflecting operations on financing and cash services of budgetary institutions. For autonomous institutions and other organizations, operations will be similar, but instead of accounts 307.13 and 203.13, accounting should be carried out on accounts 307.14, 307.15 and 203.14, 203.15, respectively.

Figure No. 2 – Scheme of main operations for servicing budgetary institutions

The list of operations for cash services of budgetary and autonomous institutions includes the following main groups of operations:

· Cash servicing of transactions with funds of budgetary and autonomous institutions, other organizations:

§ Receipt of funds to the account for servicing the accounting/accounting unit;

§ Removal of funds from the account for servicing the accounting/accounting unit;

§ Non-bank transactions on funds in the account for servicing accounting/accounting units.

· Payments and return of cash at the expense of accounting/accounting funds:

§ Receipts of funds to accounts for cash payment of accounting/accounting units;

§ Removal of funds from accounts for cash payment of accounting/accounting units.

· Write-off of financial results for cash services of BU/AU at the end of the year.

· Balances at the beginning of the year in the accounting/automatic accounts.

MECHANISM FOR AUTOMATIC FORMATION OF ACCOUNTING RECORDS IN AS "BUDGET"

Accounting records are not stored in the system database - they are generated automatically based on data from primary documents entered by the user. The mechanism for generating accounting records in the Budget AS is the same for all blocks of the system. In the budget accounting system AS "Budget", according to the Instructions for Budget Accounting, an accounting entry is determined by:

· The date of the accounting entry is determined by the value of the Acceptance Date (Post Date) field of the corresponding input interface;

· The activity type code is determined by the value of the Funds Type field;

· The budget accounting account code in the accounting of the financial authority and/or the body providing cash services, economic classification codes for the debit and credit of the accounting entry, different for the balance sheets of the financial authority and the treasury, determines the value of the Transaction field;

· The budget classification codes in the debit account or in the credit account determine the values of the budget classification fields in the input interface (the Classification field, for transfer operations - the direct and corresponding classification fields);

· Classification codes for budget balances (code of the main administrator, group, subgroup, article and type of source of financing budget deficits) in a debit account or in a credit account determines the value associated with the corresponding budget account in the Sources of internal and external financing fields of the RM Budget Accounts interface System Settings ;

· The amount of the accounting entry is determined by the value of the Amount field (or, depending on the data entry interface, the value of the Credit field or the Debit field).

Based on the results of posting documents in the primary interfaces, the system generates accounting records of the following type.

The scheme for automatic generation of accounting records is shown in Figure 3.

All accounting records in the interfaces are formed according to a single principle, which is determined by the value of the Operation field. Features of the formation of each operation are indicated in the details of the interface Directory of Operations RM Directories. In the Debit BC Source and Credit BC Source fields of this interface, conditions are set for filling in the “BC Code” values in the accounting record. The procedure for checking these conditions is reflected in Table 3. In the Source of activity type field, the condition for filling out the 18th digit of the debit account and the credit account of the transaction is determined. The procedure for checking it is reflected in Table 4.

Rice. 3. Scheme for automatic generation of accounting records in AS “Budget”

Table 3. The procedure for checking conditions when generating the values of the “BC Code” and “EC Code” fields of an accounting record

The value of the field "Bookmaker source"	The value of the "BC code" field	"EC Code" field value
Default		In accordance with the algorithm for generating an accounting record in the data entry interface
Absent	Zero budget classification code
Straight		Direct economic classification codes for data entry interface for cash transactions.
Debit Economic Classification Codes for Data Entry Interface for Non-Cash Transactions	Corresponding	Credit budget classification codes for data entry interface for non-cash transactions
Credit economic classification codes for data entry interface for non-cash transactions	Fund balances	Classification codes for budget balances associated with the budget account, specified in the Sources of internal and external financing field (RM Budget Account interface System Settings)
Economic classification codes corresponding to the transaction code in the Transaction Directory interface (Debit Account or Credit Account fields, respectively)	Direct without EC	Codes for direct budget classification of the data entry interface (income, expenditure, source) for cash transactions.
Debit Budget Classification Codes for Data Entry Interface for Non-Cash Transactions	Zero value of economic classification	Classification codes for budget balances associated with the budget account, specified in the Sources of internal and external financing field (RM Budget Account interface System Settings)

Table 4. The procedure for checking conditions when generating the value of the “VD code” fields of an accounting record

In each interface, to facilitate user work in the program and prevent data entry errors during automatic generation of transactions, the following principles are used:

Automatically limiting the operations available for selection in the Interface Operation field (automatic filtering):

· The list of accounting transactions is limited depending on the interface in which the accounting record is generated. In the interface Correspondence of operations to interfaces of RM System Settings, the correspondence between the interfaces and the accounting operations that can be carried out in them is specified. Subsequently, when working in the input interface, only operations assigned to this interface will be available for selection in the Operation field.

· The list of accounting transactions is limited depending on the KOSGU code specified in the input interface in the EKR, EKD, EKI fields. Those. from all transactions associated with the interface, transactions with the economic classification specified in the interface are selected, as well as transactions with the generalized KOSGU code of the type X00 (for example, for direct economic classification code 251, transactions with KOSGU code 200, 251 will be selected in the list of accounting records). This implementation allows, if there is no accounting entry in the Transactions Directory with the same KOSGU code specified in the input interface, to be able to select an accounting entry with a generalization code.

· According to the KOSGU code, operations on account 402.XX are additionally limited. If the primary interface specifies the KOSGU code in the range “200-299”, “300-399”, “500-599”, “800-899” (the code by which payments from the budget are reflected), then only operations, in the correspondence of transactions of which there are accounts of the type 402.2X. If the KOSGU value in the document does not belong to any of the above, then the modal directory of operations reflects only operations whose correspondence transactions contain accounts of type 402.1X.

· The list of accounting transactions is limited depending on whether the amount is reflected in the Credit or Debit field of the input interface. If the input interface uses the Amount field, then this restriction does not work. The Credit or Debit fields can be blocked for entry by the administrator in the system settings: depending on what type of interface (“Funds inflow” or “Funds outflow”) is set in the Compliance of operations interface with the RM System Settings interfaces.

· If a budget account is specified in the interface in the FD Account field, then the corresponding budget accounting account codes are automatically determined in treasury accounting and in FD accounting (fields Account Code for Treasury, Account Code for FD in the Budget Accounts RM System Settings interface), which also limit the list available operations. For example, if the current account specified in the primary interface is associated with account 203.10 on the Budget Account interface, then only operations with accounts in the range 203.10 - 203.19 remain available for selection in the interface. The exception is accounts 202.X1, 202.X2 and 202.X3, for which the value of the fourth digit is not taken into account when filtering. For example, if in the primary interface in the FD Account field an account is specified, to which the synthetic account 202.11 is associated in the Budget Accounts interface in the Account Code for FD field, then the modal directory of transactions will reflect transactions for which account 202.01 is used in the correspondence of accounts for the FD balance

· The interface does not reflect closed operation codes and codes that have not yet entered into force, i.e. values for which in the Operations Directory interface the Closing Date field has a value less than the current date or the Effective Date field has a value greater than the current date.

The order of filling out the fields to limit possible transactions can be any; the filtering principles will work in any order of filling out the fields EKR/EKD/EKI, Debit/Credit, FD Account.

Filling out the budget classification for the debit account and credit account in accordance with the specified conditions.

The rules for filling out the budget classification code in the budget accounting account number when automatically generating accounting records in the Budget AS are given in Table 3. The following concepts are used:

“Direct budget classification” – the account is associated with the codes of the direct budget classification of the interface, taking into account KOSGU. For transfer transactions, these are the interface debit classification codes.

“Residual budget classification” – the account is associated with classification codes for budget fund balances: administrator code and source classification type code specified in the Sources of internal and external financing field (RM Budget Accounts System Settings interface).

“Corresponding budget classification” – the account has a credit classification associated with it (for transfer transactions, these are the interface credit classification codes).

Automatic filling of the 22nd digit of the budget accounting account 402.XX for transactions on the account 402.00, depending on the KOSGU code specified in the interface:

1 – if the KOSGU value in the input interface document is in the range 100-199, 400-499, 600-699, 700-799 (KOSGU code for budget revenue transactions) or if the “Revenue” classification type is selected with zero KOSGU;

2 – if the KOSGU value is in the range 200-299, 300-399, 500-599, 800-899 (KOSGU code for payment transactions from the budget) or if the “Expense” classification type is selected with zero KOSGU.

This is interesting: