Chart of accounts budget accounting 2016 year was formed after a series of adjustments and changes in the order of application that occurred in last years. Features of its development are regulated by the provisions of a number of documents issued by the Ministry of Finance.
Budget Chart of Accountsand legal framework for its formation
Since 2011, organizations that are created and conduct their main activities through targeted budget financing are divided into 3 categories:
- autonomous;
- budgetary;
- state-owned.
For such economic institutions, a specialized the legislative framework, which includes several documents reflecting various aspects of their activities. One of the most important in the list of acts will be the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n, which contains a chart of accounts that must be applied for accounting.
All public sector organizations are subject to this document. At the same time, due to the specifics of operations for their individual categories, there are additional legislative provisions:
- In order to coordinate accounting mechanisms in extra-budgetary funds, government agencies and state institutions, an order of the Ministry of Finance dated 06.12.2010 No. 162n was issued.
- For reflection financial transactions budgetary organizations in the development accounting policy it is necessary to be guided by the order of the Ministry of Finance of December 16, 2010 No. 174n.
- Accounting methods for accounting accounts for autonomous companies are established by order of the Ministry of Finance dated December 23, 2010 No. 183n.
Before proceeding to the consideration of the content of these documents, it is necessary to become more familiar with the terminology that is used in them.
Chart of Accounts Users for Budgetary Organizations 2016
Some uncertainty arises when considering the definition in more detail chart of accounts of budgetary accounting. Formally, the interpretation of the main provisions of Order No. 157n suggests that its use is lawful only for the structures named in Order No. 162n, namely state institutions, social funds and government bodies.
Autonomous and budgetary organizations not included in this list should use a different concept in their work - a chart of accounts. This is due to the lack of strict restrictions on their occupation. various types entrepreneurial activity not included in the list of their main functions. This conclusion follows from a literal reading of s. 2, 3 art. 298 of the Civil Code of the Russian Federation, paragraph 4 of Art. 9.2 of the Law "On Non-Commercial Organizations" dated January 12, 1996 No. 7-FZ.
At the same time, it should be borne in mind that institutions conducting settlement and cash services autonomous or budget institutions, are also subject to order No. 162n. In particular, in this regard, mention can be made of the management Federal Treasury, which is engaged in the implementation of settlement operations and in no way can be involved in any line of business.
The result of what has been written is that only state institutions and other structures that are directly covered by order No. 157n can form a working chart of accounts based on a budget plan.
Fundamental document of budget accounting: Order No. 162n
What is the scope of budgetary accounts? To answer this question, let's consider who is subject to order No. 162n. So, its provisions are mandatory for:
- state institutions;
- government bodies;
- social off-budget funds;
- organizations located on budget financing and accountable to state bodies;
- institutions that ensure the conduct of settlement and cash transactions with budgetary funds;
- treasury authorities.
All of these entities in without fail maintain budget accounts.
Accounting policy in public sector organizations: table
When compiling a working chart of accounts, budgetary institutions, if they do not use a chart of accounts approved by order No. 162n, must necessarily be guided by order No. 157n. In accordance with paragraph 21 of this document, they are obliged to create such lists on their own, but on the basis of the existing Unified Chart of Accounts or a special accounting plan.
Both sources cited contain accounts 26 characters long. Below is a table of the chart of accounts for budget accounting in 2016, where we consider the structure of the budget account:
An example of a completed working list of accounting accounts for a municipal company can be obtained from the link below on the website.
Rules for the formation of account codes in 2016
The greatest difficulties in using budget accounts are associated with the design of symbols from the 1st to the 17th - the analytical account responsible for decoding the types of transactions. In this case, the basis for filling are:
- income codes;
- expense codes fixed by law;
- funding source codes.
As an illustration of what has been written, we will give an example of reflecting the code of budget expenses.
The cost designation structure is as follows:
- 3 digits to designate the manager of funds based on the order of the Ministry of Finance of the Russian Federation of 06/01/2013 No. 65n;
- symbols from the 4th to the 7th are reserved for designating section and subsection codes in accordance with Appendix No. 2 to Order No. 65n;
- serial numbers 8–14 indicate the code of the target cost item according to Appendix No. 10 to Order No. 65n;
- the 3 characters that complete the account number reflect the name of the expense and are taken from Appendix No. 3 to Order 65n.
If a company is having difficulty with a given account dimension, then these characters can be replaced with zeros. This relief greatly simplifies the development of a working chart of accounts and allows you to focus more closely on the design of codes from the 18th to the 26th character.
Drawing up an account code from the 18th to the 26th character
The type of funding is reflected in the 18th character. Most often, the number 1 is used, denoting budget resources, or a value of 3, which makes it clear that funds temporarily available in the budget structure have been attracted. With regard to this symbol, also, according to Appendix No. 1 to the Instruction in Order No. 162n, there is a rule that makes it possible to put 0. A significant number of budgetary organizations regularly use this opportunity.
Starting from the 19th and ending with the 23rd number, synthetic accounting accounts are presented.
The last 2 characters are reserved for the meaning of the KOSGU code, it can be taken from Appendix No. 5 to Order No. 65n of the Ministry of Finance.
It should be borne in mind that the norms of legislation regarding accounting in budgetary institutions change quite often, so you need to constantly monitor emerging innovations.
Changes in the budgetary chart of accounts for 2016
The most significant from the point of view of the organization of accounting in budgetary institutions are the changes made to the order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n. The latest adjustments to this document were put into effect by order of the Ministry of Finance of the Russian Federation of 08/06/2015 No. 124n. It recorded the renaming of the account. 201 06 in the Unified Chart of Accounts. The current name sounds like “Cash of the institution in special accounts”.
Also, the transformations affected the account. 502 01, which received a name change from “Commitments (undertaken)” to “ Accepted commitments". For c. 502 02 the name "Accepted monetary obligations" is applied.
New off-balance sheet accounts 17 and 18 in addition to the count. 0 210 03 000, previously this possibility existed only for accounts. 0 201 00 000.
No less interesting changes were made to the second regulatory document - Order No. 162n. Let's look at them in the next section.
Organization of accounting procedures in state institutions and off-budget funds
The adjustments contained in the order of the Ministry of Finance of the Russian Federation of August 17, 2015 No. 127n led to the fact that the account 0 106 34 340 disappeared from the Instructions for the use of the counting plan, supplementing order No. 162n. This was the result of its actual lack of demand. In other words, there are practically no operations related to its use.
The new provisions of the Instruction allowed posting Dt 0 101 00 000 Kt 0 304 04 310 to reflect tranches from the head budgetary institution to their branches if they independently record their operations.
Now it is allowed to record Dt 0 102 30 320 Kt 0 401 10 180 for accepting free intangible assets on the balance sheet, thus bypassing the account 0 106 32 320.
The right to use land for an unlimited period is recorded in the accounting records Dt 0 103 11 330 Kt 0 401 10 180.
For cases of reorganization of departments, institutions, a correspondence option Dt 0 105 00 000 Kt 0 304 06 730 was introduced, fixing the receipt of assets at their cost.
A number of state organizations that are not actually engaged in entrepreneurship due to the specifics of their functions must release products and goods from the warehouse. For specified operation it is recommended to record Dt 0 401 10 130 Kt 0 105 38 440.
Accounted for as part of the revenue side of the budget, newly created or acquired fixed assets reflected by posting Dt 0 108 51 000 Kt 0 106 11 310.
The surplus of assets identified as a result of the inventory is entered on the balance sheet using the posting Dt 0 201 34 510 Kt 0 401 10 180.
The procedure for applying the chart of accounts for budget accounting is regulated by several documents and has a different degree of obligation for certain categories state enterprises. Despite the stability regulatory framework, from time to time changes are made to the organization of budget accounting procedures, the last of which occurred in 2015. They should be taken into account when forming an accounting policy, in particular, when drawing up a working chart of accounts for the current period.
Chart of accounts of budget accounting for 2018has been slightly changed. In this article, we will talk about current regulations on the application of the chart of accounts (PC) by budgetary structures.
Legal regulation of accounting in budgetary organizations
Single Plan accounts (hereinafter - PS) and instructions approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n regulate accounting in state and municipal institutions, which, in accordance with paragraph 2 of Art. 9.1 of the Law "On Non-Commercial Organizations" dated January 12, 1996 No. 7-FZ are divided into:
- to autonomous;
- budgetary;
- state-owned.
Each of them has its own private PS:
- for autonomous organizations it was approved by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n;
- budget - by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n;
- state-owned - by order of the Ministry of Finance of Russia dated 06.12.2010 No. 162n.
The phrase "budget accounting" can be used in relation to certain government organizations, which are listed in order No. 162n, for example, to state institutions, government agencies, extra-budgetary funds. The rest of the state institutions keep accounting in accordance with the relevant PS (orders No. 174n and 183n), therefore, in this article, we operate with the requirements of the Unified PS (order No. 157n) and the PS for budget accounting (order No. 162n).
Chart of Accounts for Budgetary Accounting - 2018
State (municipal) institutions form a working PS based on those developed by the legislator. It includes only those accounts that are used by the organization. It is also allowed to use additional analytics for purposes, for example, management accounting or gaining control over any asset.
PS consists of 5 sections:
- Non-financial assets.
- Financial assets.
- Commitments.
- Financial results.
- Authorization of expenses.
Non-financial assets include:
- fixed assets;
- intangible assets;
- non-produced assets;
- materials, goods, finished products;
- depreciation;
- margin;
- investments in non-financial assets;
- non-financial assets in transit;
- non-financial assets of the property of the treasury;
- costs.
A special group is made up of non-produced assets, including land and subsoil resources, which can be reflected at initial cost only from the moment of their participation in the economic turnover. Another difference from accounting in commercial organizations is the availability of an account for investments in non-financial assets. It is designed to reflect actual cost non-financial assets during manufacture or acquisition, including inventories.
Financial assets include:
- cash in various places of storage;
- financial investments in the form of various valuable papers and participation in other organizations;
- receivables from various counterparties, employees, tax authorities etc.;
- investments in financial assets.
Section 3 "Obligations" contains the usual types accounts payable, including payments on taxes and contributions, settlements between participants budget system etc.
Section 4 contains accounts for recording income, expenses, financial results. In general, the composition of assets and liabilities is similar to similar items in commercial organizations, but there are differences both in the composition of accounts and in their accounting.
Details can be found in the instructions for the Unified PS, the list of entries - in the PS of budget accounting.
Read more about one of the sections of the chart of accounts in the article “Non-financial assets in budget accounting are…” .
Section 5 Authorization of Expenses contains a set of accounts to record the receipt and use of:
- appropriations from the budget;
- limits of obligations provided by budget managers;
- planned income and expenses.
That is, when receiving notification from higher authorities for the current year about the limits on the acquisition of, for example, materials, the institution reflects this on the accounting accounts. The use of these limits is also reflected. Postings with accounts of the section "Authorization of expenses" are contained in paragraphs. 131-151 PS of budget accounting. Expense authorization entries are recorded between the accounts in this section.
Section 6 reflects the procedure for accounting for operations on the centralized supply of material assets.
In addition, the PS of budget accounting provides for an off-balance account 31. They are used in the same way as in accounting commercial organizations, that is, the income is reflected only by debit, and the disposal - only by credit, without correspondence. The balance sheet takes into account the objects of the institution that are not under operational management, the objects that, according to the instructions, should not be on the balance sheet, as well as other assets and liabilities listed in the instructions. In addition, the organization can independently introduce additional off-balance accounts for safety control and management accounting.
Composition and structure of the budget accounting account
The budget classification was developed by the legislator in order to be able to compare data different budgets included in the budget system of the country. It is the basis of budget accounting and the basis for the development of budget accounting accounts. The PS of budgetary accounting provides the structure of the accounts.
The account number consists of 26 digits. Below is a diagram that deciphers its composition. A detailed decoding of the categories can also be found in paragraph 21 of the instructions for the Unified PS, as well as the PS budget accounting table and paragraph 2 of the instructions to it (order No. 162n).
Table 1
Consider an example: KRB account (budget expenditure code) 1 102 3 0 320 “Increase in the value of intangible assets - other movable property institutions."
Let us dwell in more detail on the compilation of categories 1-17. Codes are used for this. budget classification. The instructions for the PS of budget accounting contain a separate appendix 2, which describes for each account which code analytical accounting according to the budget classification, it is necessary to indicate: the code of budget expenditures (KRB), the code of budget revenues (KDB), the code of sources of financing the budget deficit (CIF) or 0. financial authorities- 1-17th.
The CSC consists of 20 digits. As we have already noted, the 4th-20th categories of the CSC are transferred to the place of the 1st-17th categories of the accounts of the budgetary accounting of institutions. In the Instructions on the procedure for applying the budget classification, approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, you can find the structure of codes for systematizing income (Chapter II, Table 1), expenses (Chapter III, Table 2) and sources (Chapter IV, Table 5). For clarity, Table 2 shows the composition of the budget expenditure code.
table 2
|
KBK category number (expense code) |
||||||||
|
Code of the main manager of budgetary funds |
Section Code |
Subsection code |
Target article code |
Expense type code |
||||
|
Program (non-program) article |
Direction of expenses |
Subgroup |
||||||
|
Appendix 9 to instructions No. 65n |
Annex 2 to instructions No. 65n |
Annex 10.1 to instructions No. 65n |
Annex 3 to instructions No. 65n |
|||||
For financial authorities, the CBC is reflected in the account in a different way. The 1-17th digits of the BCC fall into the 1-17th digits of the account, and the 18-20th digits of the KBK are put in place of the 24-26th digits of the account. The total number of digits in the BSC remained unchanged (20) as 3 digits were added to the codes: sub-type of income in the income classification, target item in the expenditure classification and type of deficit financing sources.
Changes relevant in 2018
In the Unified PS, by order of the Ministry of Finance of Russia dated September 27, 2017 No. 148n, following changes. Two accounts were excluded: 204 51 "Assets in management companies" and 215 51 "Investments in management companies". Three accounts have had their names changed.
|
old name |
New name |
|
|
Participation in the authorized fund of state (municipal) enterprises |
Participation in state and municipal enterprises |
|
|
Calculations on advance payments for pensions, benefits and payments for pension, social, and medical insurance |
Settlements on advance payments (transfers) for obligatory types insurance |
|
|
Calculation of advances on pensions benefits paid by organizations in the general government sector |
Settlement of Advances on Benefits Paid by General Government Entities |
The changes came into force on October 29, 2017.
By order of the Ministry of Finance of Russia dated October 31, 2017 No. 172n, the chart of accounts and instructions for budget accounting No. 162n were updated. In order No. 172n, which entered into force on December 8, 2017:
- the order of registration is given accounting records internal movement of fixed assets when transferring property for rent, free use, trust management, for storage;
- the procedure for reflecting on the accounts of changes in financial investments in the authorized capital during the transformation of the SUE (MUP) is given;
- it is indicated what values should be given in digits 15-17 and 24-26 for accounts 0 401 20 000 and 0 401 60 000 in a situation where the source of debt, CCF and the amount of obligations are unknown;
- additional transactions are given that are subject to reflection on account 0 502 07 000 “Assumed obligations”; now this account also reflects the amounts budget commitments accepted when purchasing from a single supplier (contractor, performer);
- the changes recently made to the instruction No. 157n are taken into account
Results
State and municipal institutions draw up a working PS on the basis of those already approved by law. In 2018, it is necessary to make appropriate changes to the working PS and the coding of accounts, as well as to transfer the balances at the beginning of the year to the changed accounts.
Accountants of budgetary institutions should be guided by Chart of accounts and instructions for its use that are approved Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No174n (as amended on December 31, 2015).There are approximately 2,000 accounts in the budget chart of accounts. But, in essence, most of them are sub-accounts. Of course, accountants do not use all the accounts, but, just like in commercial structures, they develop a working chart of accounts.
Actually, those accounts that are most actively used in the activities of state employees are included in the following sections, there are only five of them:
1. Non-financial assets.
This includes fixed assets and intangible assets, as well as all associated transactions, such as depreciation. Also included in this section are inventories, finished products and capital investments.
2. Financial assets.
The name speaks for itself and covers the funds and financial investments of the institution, such as securities, deposits, shares. In addition, financial assets also include all types of accounts receivable, including settlements with income debtors, settlements with accountable persons, etc.
3. Obligations.
The section is similar to the concept of obligations in the commercial sphere and implies any form of accounts payable, such as settlements with suppliers and contractors, settlements on taxes and fees, settlements on debt obligations ...
4. Financial result.
The section contains information on financial results not only for the current year, but also for previous years of activities of institutions. It also contains information about the cash execution of the budget and deferred income.
5. Authorization of budget expenditures.
Perhaps the most radically different section from commerce. On the accounts included in it, there is a record of budgetary appropriations and limits on budgetary obligations.
Similar to the general chart of accounts, the budget one contains off-balance accounts reflecting the values temporarily located in the institution and not belonging to it.
With x amount of work of budget accounts
I cannot but pay attention to one nuance regarding changes in the assets and liabilities of public sector institutions. The fact is that when moving the same type of assets or liabilities, different accounts are used in the accounting of state employees, i.e. at increase accounting subject, the entry is made according to Debeta one account, and when it decreases, respectively, according to Credit another .For example, if increases the cost of materials, then the accountant generates the posting:
If the cost of materials decreases , the wiring will be different:
Account number structure
The account structure consists of 26 digits, each of which carries information about the organization. For ease of remembering, we will arrange the account structure in a table. 
And now, using an example, let's try to decipher the encoding of the budget account.
Obviously, accounting in the budget only at first glance seems especially difficult. A little theory and practice is enough to independently maintain budget accounting. And for this you need to enroll in a unique course, which is built on the simultaneous study of theory and in-depth practice using documents from a real organization. Upon completion of the course, you will be able to safely work as an accountant in state and municipal institutions.
Regardless of the purpose of doing business, all organizations in Russia are required to keep accounting records (exception - individual entrepreneurs). There are certain specifics for each economic entity. For example, for commercial enterprises, credit institutions and non-profit enterprises developed their own separate charts of accounts.
Budget institutions - basic concepts and functions
On the territory of the Russian Federation, non-profit enterprises are created to develop the socio-cultural sphere of society and solve the most pressing issues in other areas, which are divided into the following categories:
- Unitary (chart of accounts by order 162n);
- Budget (order 174n);
- Autonomous (order 183n)
According to the current legislation, a budgetary institution in Russia is understood as a non-profit association created by Russian Federation, its subjects or municipalities. The main purpose of these institutions is the performance of work, the provision of services in the most important areas for the population - education, health, culture, social protection, employment, etc. Their operation is fully or partially funded by the state.
All functioning of budgetary organizations is carried out in accordance with Budget Code RF, and federal law"About non-commercial organizations".
Comment! Activity non-profit organizations, in addition, is carried out on the basis of the Civil Code of the Russian Federation.
Accounting for budgetary enterprises, chart of accounts
To display financially − economic activity when carrying out accounting, budgetary enterprises are guided by the Law “On Accounting” No. 402-FZ. According to it, the main element is preserved - the principle double entry(display on interconnected accounts of all transactions with existing assets, sources of financing and financial performance).
Advice! The accounting department should reflect all information about the finances of the organization - as budget revenues received from funds, and from additional business activities carried out.
Features of accounting in public sector:
- control over the execution of pre-compiled cost estimates;
- the organization of all accounting should take place in accordance with the articles of the classification of budgets;
- work in strict accordance with normative documents;
- industry-specific.
To analyze the facts of the operation of the enterprise and to streamline the activities of budgetary and municipal organizations, the Order of the Ministry of Finance approved the Unified Chart of Accounts for Public Authorities, local government, enterprises in the management of public off-budget funds. In addition, instructions for its use were developed (Order No. 157n dated December 1, 2010), which underwent significant changes in 2016. This Order can be downloaded at the end of the article from changes made entered into force in 2016.
Unified Chart of Accounts for Accounting of Budgetary Organizations in general view consists of five main sections, the operations in which are grouped in their own way. economic content to compile reliable and accurate financial reporting and reflection of indicators that are taken into account in the formation of the state task:
- Non-financial assets. It contains basic data on the organization's existing assets: fixed assets and intangible assets, conditions for calculating property depreciation, materials, finished products and capital investments.
- Financial assets. Concentrated information on available Money ah enterprise and it financial investments in the shares of other organizations, the acquisition of securities and the opening of deposits.
- Commitments. All information about existing accounts payable is reflected.
- Financial results. Reflected the effectiveness of the organization. It is not only the difference between income and expenses that is taken into account current year, but also information about financial results previous years, deferred income.
- Cost Authorization. The limits of received and transferred budgetary obligations, within the framework of which activities are carried out, are indicated. Information on these transactions is taken into account by the funds managers and the treasury.
Comment! All values that do not belong to this non-profit institution, but are held by it, must be taken into account in off-balance accounts.
When developing a working chart of accounts, a budgetary institution has the right to enter additional analytics in order to generate extended information about the current financial condition organization, which, in turn, is needed by external and internal stakeholders in financial statements persons.
Comment! Entering additional analytical codes of accounts should be carried out on the basis of the Instructions for the Unified Chart of Accounts.
Changes in 2017
Since 2015, adjustments have been made to the rules for the formation of economic important indicators(Order 124n). Significant changes came into force in 2016.
- Changes in the formation of accounting policies and accounting of objects. Since 2016, the transfer of the value of objects has been determined, expressed in foreign currency, in ruble equivalent ( official exchange rate CBR or quotes on currency markets).
- Making adjustments since 2016 to analytical accounting codes to reflect the information received on activities. In the accounting of budgetary enterprises, 26 digit accounts are used, the digits of which can be presented in the form of the following table. The general structure of the accounts of budgetary institutions can be downloaded at the end of the article.
18-23 account numbers of the Chart of Accounts - Accounting Account Code
24-26 categories - KOSGU (since 2016 they have not been used for the preparation and execution of budgets, but are necessary when generating reports).
Conclusion
The chart of accounts of budgetary institutions is a complex hierarchical system that allows you to group and analyze all the assets and liabilities of any enterprise. It is a table of synthetic accounts, formed according to certain criteria. In order to ensure the functioning of budgetary enterprises in accordance with their goals, their Unified Chart of Accounts was approved, on its basis, work plans are developed depending on the type of activity of non-profit institutions.
The working plan for reflecting operations on the functioning of budgetary enterprises, the requirements for the content of analytical accounting, which are approved when forming the accounting policy of non-profit enterprises, must be applied constantly and continuously. These are variables that need to be changed to ensure data consistency. accounting results and prepared reports with indicators of the current and next fiscal year.
Analytical accounting budgetary enterprises is developed independently, taking into account their needs for a better assessment of activities.
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