Crown consolidated budget reporting 21 departments of education. Consolidated reporting

Notification type	Open competition
Notification number	0173200024013000083
Region	Moscow
Name	Open competition for the right to conclude government contract for the performance of works (provision of services) on the topic: "Support and maintenance of the automated system "Budget 21 - Accounting" and the automated system" Consolidated Reporting "in the Department of Urban Planning Policy of the City of Moscow in 2014"
Publication date	September 30, 2013
Date and time of opening of envelopes with applications for participation in an open tender	December 10, 2013
Date of consideration of applications for participation in an open tender	December 13, 2013
Date of summing up open competition	December 13, 2013

Contact Information

Placement of the order is carried out by a specialized organization
Mailing address
The actual address	Russian Federation, 115162, Moscow, Konny lane, 12
Telephone	7-499-9752259
Fax	7-499-9752259
Email	[email protected]
The contact person	Pavlov Sergey Vladimirovich, Yakovina Anna Gachikovna

Subject of contract

Subject of contract	Provision of services on the topic: "Support and maintenance of the automated system "Budget 21 - Accounting" and the automated system" Consolidated Reporting "in the Department of Urban Planning Policy of the City of Moscow in 2014"
Initial (maximum) contract price	RUB 665,000.00
Quantity of goods, scope of works or services	Automated information systems based on computer databases (documentary, documentographic, abstract, full-text, documentary-factual, objectographic, indicator databases, lexicographic, hypertext - 1 service In accordance with the terms of the State Contract, the technical part of the tender documentation
OKDP
Place of delivery of goods, performance of work or provision of services	125009, Russian Federation, Moscow, Nikitsky lane, building 5, building 6
The term for the delivery of goods, performance of work or provision of services	In accordance with the terms of the State contract, the technical part of the tender documentation. A complete description of the volume of work performed, services provided is reflected in the draft state contract and the technical part of the tender documentation, part VI. Requirements for the quality of work performed, services provided: in accordance with the terms of the State contract and the technical part of this tender documentation. The term for providing a guarantee of the quality of the work performed must be at least 3 months from the date of signing the Acceptance Certificate for the work performed (services rendered) for the relevant reporting period. The minimum term for reconciliation and optimization of dictionaries (analysis of the contents of dictionaries, drawing up optimization schemes, converting the database) is 3 working days from the date of conclusion of the State contract. The maximum term for reconciliation and optimization of dictionaries (analysis of the contents of dictionaries, drawing up optimization schemes, converting the database) is 6 working days from the date of conclusion of the State
Customer	Department of urban planning policy of the city of Moscow

Compilation of consolidated reporting

Consolidated financial statements are prepared in the amount and manner established by the Accounting Regulation "Accounting Statements of an Organization" (PBU 4/96), approved by Order of the Ministry of Finance of Russia No. 10.

Consolidated financial statements are compiled according to the forms developed by the parent organization based on the Accounting Regulations "Accounting Statements of the Organization" (PBU 4/96) on the basis of standard forms of financial statements.

Wherein:

Standard forms of financial statements can be supplemented with articles and data necessary for interested users of consolidated financial statements;
items (lines) of standard forms of financial statements for which the Group does not have indicators may not be given, unless the relevant indicators took place in the period preceding the reporting period;
numbers about individual assets, liabilities and other facts of economic activity should be presented separately in the consolidated financial statements, if without knowledge of them it is impossible for users to assess the financial position of the Group or the financial result of its activities. Numerical indicators about certain types assets, liabilities and business transactions are not presented in the consolidated balance sheet or the consolidated income statement, if each of these indicators individually is not significant for users to assess the financial position of the Group or the financial result of its activities, but are reflected as a total amount in the explanatory notes to the consolidated balance sheet and the consolidated income statement.

The parent organization adheres to the accepted form of the consolidated balance sheet, consolidated income statement and explanations to them from one reporting period to another. Changes in selected forms of the consolidated balance sheet, consolidated profit and loss statement and explanations thereto are disclosed in the explanatory notes to the consolidated balance sheet and consolidated income statement, indicating the reasons that caused this change.

The reliability of the compilation and compliance with the procedure for presenting consolidated financial statements is ensured by the head of the parent organization.

The volume and procedure, including terms, for the submission of financial statements of subsidiaries and affiliates of the parent organization (including additional information necessary for the preparation of consolidated financial statements) are established by the parent organization.

Prior to the preparation of consolidated financial statements, it is necessary to verify and settle all mutual settlements and other financial relationships between the parent organization and subsidiaries, as well as between subsidiaries.

If the parent organization has subsidiaries and affiliates at the same time, the consolidated financial statements are prepared by combining the financial statements of the parent organization and the financial statements of subsidiaries and including data on participation in affiliated companies.

The indicators of the financial statements of a subsidiary are included in the consolidated financial statements from the first day of the month following the month when the parent organization acquires the corresponding number of shares, a share in the authorized capital of the subsidiary, or when another opportunity arises to determine the decisions made by the subsidiary.

Data on a dependent company are included in the consolidated financial statements from the first day of the month following the month in which the parent organization acquired the corresponding number of shares or a stake in the authorized capital of the dependent company.

Consolidated financial statements are compiled and presented in Russian in millions of rubles or in billions of rubles with one decimal place.

The name of each component of the consolidated financial statements must, in addition to the "Accounting statements of the organization" (PBU 4/96) established by clause 3.2 of the Accounting Regulations, contain the word "consolidated" and the name of the Group.

Consolidated financial statements are submitted to the founders (participants) of the parent organization. Consolidated financial statements are submitted to other interested users in cases established by law Russian Federation, or by decision of the parent organization.

It is advisable for the parent organization to draw up consolidated financial statements no later than June 30 of the year following the reporting year, unless otherwise provided by the legislation of the Russian Federation or the constituent documents of this organization.

Consolidated financial statements are signed by the head and chief accountant (accountant) of the parent organization.

The consolidated financial statements of organizations in which accounting is maintained by a centralized accounting department, a specialized organization or an accountant - a specialist, is signed by the head of the organization, a centralized accounting department or a specialized organization or an accountant - a specialist in charge of accounting. By decision of the members of the Group, consolidated financial statements may be published as part of the published financial statements of the parent company.

Summary reporting of the organization

An organization that has subsidiaries and affiliates, other than its own accounting report draws up consolidated financial statements, including the indicators of the reports of such companies.

Consolidated financial statements - a system of indicators reflecting the financial position as of the reporting date and financial results for the reporting period of a group of related organizations: the parent organization and its subsidiaries, as well as dependent companies. In relation to subsidiaries, the parent organization acts as the main company (partnership), in relation to dependent companies - as an owning (participating) company.

Consolidated financial statements combine the financial statements of subsidiaries and include data on dependent companies that are legal entities under the laws of their place state registration.

The financial statements of a subsidiary are included in the consolidated financial statements in the following cases:

The parent organization has more than 50% of the voting shares of the joint-stock company or more than 50% of the authorized capital of the company with limited liability;
the parent organization has the ability to determine the decisions made by the subsidiary in accordance with the agreement concluded between the parent organization and the subsidiary;
if the parent organization has other ways of determining the decisions made by the subsidiary.

Data on dependent companies are included in the consolidated financial statements if the parent organization has more than 20% of the voting shares of a joint-stock company or more than 20% of the authorized capital of a limited liability company.

Prior to the preparation of consolidated financial statements, all offsets and other financial relationships between the parent organization and subsidiaries, as well as between subsidiaries, are verified and regulated.

The parent organization, which has subsidiaries and affiliates, draws up consolidated financial statements by combining the indicators of the financial statements of the parent organization and the financial statements of subsidiaries and including data on participation in dependent companies. The indicators of the financial statements of a subsidiary (dependent) company are included in the consolidated financial statements from the first day of the month following the month of acquisition by the parent organization of the corresponding number of shares, a share in the authorized capital of the subsidiary (dependent) company, or the appearance of another opportunity to determine the decisions taken by the subsidiary.

Consolidated financial statements are a special system of statistical data reflecting financial performance and results, as well as the general financial position by the reporting date of a group of related companies and organizations. This type of reporting combines the provided data on subsidiaries and parent companies into one document.

The formation of consolidated financial statements takes place in several stages:

Stage 1. Balance summation.

At the first stage, the usual summation of the balance sheets of several related organizations takes place. It is carried out line by line and applies to absolutely all items of the balance sheet. Based on the results of the summation, the so-called "interim consolidated balance sheet" is determined.

Stage 2. Deduction of financial investments in subsidiaries, receivables and payables.

The second stage of the formation of consolidated financial statements is entirely reduced to the elimination (exclusion) of several items of expenditure from the intermediate consolidated balance sheet.

Among them it is necessary to note:

Long-term and short-term financial investments in the authorized capital of subsidiaries (balance sheet lines 140 and 250, respectively);
Parts of the authorized capital of subsidiaries that belong to the parent company (line 410 of the balance sheet).

The financial statements also do not include receivables and payables for a number of lines of the balance sheet. Among them:

Accounts receivable and payable due less than 12 months and more than 12 months after the reporting date (lines 230 and 240);
Loans and borrowings that will be received (or repaid) in less than 12 months and more than 12 months (lines 510 and 610).

Stage 3. Elimination of profit and loss.

Profits and losses received or incurred under Articles 630 and 470 should also be excluded from the financial statements (consolidated balance sheet) if these profits and losses arose as a result of interaction between the parent and subsidiary companies. Thus, only those figures that relate to dividends, profits or losses of the parent company should be reflected in the financial statements.

Consolidated and consolidated reporting

Consolidated financial statements are prepared in addition to the organization's own financial statements if it has subsidiaries and affiliates.

Consolidated financial statements are a system of indicators reflecting the financial position as of the reporting date and financial results for the reporting period of a group of related organizations that are legal entities, formed in accordance with the Guidelines for the preparation and presentation of consolidated financial statements, approved by order of the Ministry of Finance of the Russian Federation No. 112.

It is drawn up in the amount and in the manner established by the Accounting Regulation "Accounting Statements of the Organization" (PBU 4/99), approved by Order of the Ministry of Finance of Russia No. 43n, and includes a consolidated balance sheet, a consolidated profit and loss statement, explanations to the consolidated financial statements.

Consolidated financial statements are compiled in accordance with the forms developed by the parent organization on the basis of samples of accounting reporting forms approved by order of the Ministry of Finance of the Russian Federation No. 67n.

The International Financial Reporting Standards Committee has approved three standards related to the consolidation of financial statements: IFRS-22 “Combinations of Companies”, IFRS-27 “Consolidated Financial Statements and Accounting for Investments in Subsidiaries”, IFRS-28 “Accounting for Investments in Associates”.

Consolidated reporting is prepared not only for consolidated group organizations and companies. It also takes place during the merger and reorganization of organizations.

Consolidation is the combination of certain elements according to certain characteristics. Consolidated, that is, combined (consolidated), reporting appears when in real economic life there are associations of organizations - primarily associations of joint-stock and other business companies.

The reasons why there are objects for consolidated (consolidated) reporting are very different. Joint-stock companies and partnerships acquire other companies and partnerships in order to expand the scope of their activities or receive income from investments, eliminate competitors, etc.

A joint-stock company acquires a large block of shares in another joint-stock company in order to establish control over it or to establish closer official relations in the conditions of mutual cooperation.

Consolidated financial statements are necessary, first of all, as information base management of a complex economic object, which is a controlled association of independent legal entities.

Consolidated financial statements are intended to provide information that characterizes a group of business entities operating as a single economic object. It is required by all who have or expect to have interests in this group of organizations: investors, lenders, suppliers, customers, staff and trade unions, banks, other financial investors, government agencies and local authorities.

Consolidated financial statements make it possible to use group income from an association of business entities as a basis for calculating dividends on shares of organizations included in the association.

Consolidated financial statements reflect the interests of a minority of investors, that is, those shareholders who have less than half of the votes at shareholders' meetings.

Consolidated financial statements create the possibility of using the combined group income and group profit as the basis for calculating taxable income in those countries where this is provided tax legislation. Consolidated reporting contains verified data for control and management both on the part of the management of organizations and on the part of all other stakeholders.

It should be noted that in the Russian accounting literature, it has recently become customary to identify consolidated accounting and consolidated financial statements, and this negatively affects the methodology for the formation of consolidated statements.

This situation has developed for several reasons:

The literal translation from English of the word "consolidation" (consolidation) sounds in Russian as "association", "set", and, thus, the literal translation of the phrase "consolidated reporting" sounds in Russian as "consolidated financial statements";
part of the method of preparing consolidated financial statements is the combination (summation, summary) of the indicators of accounting reports of two or more organizations into a single report.

In this regard, in modern accounting there are several types of combining financial statements.

Practice shows that there are three most common types of combined accounting reports:

Consolidated accounting report of the organization (according to the reports of its separate subdivisions, branches);
consolidated accounting report of ministries and departments;
consolidated financial statement of a group of related entities.

Each of these types of reporting has its own characteristics and distinctive features, however, as the main ones, giving the right to talk about the discrepancy between the terms "consolidated" and "consolidated" reporting, it is necessary to distinguish three groups of differences:

According to the purposes of reporting;
according to the methods of its preparation;
by users of the information contained therein.

The main purpose of the consolidated reporting of ministries and departments is to collect statistical information on total assets and obligations of organizations for departmental subordination.

The purpose of consolidated reporting is to present information about the financial and economic activities of a group of related economic entities as one economic unit. The main purpose of consolidated financial statements is the quotation of shares of a group of related entities on stock exchange.

Thus, the summary and consolidated statements are essentially different types of financial statements, the confusion of these concepts as a result of the use of the same terminology leads to confusion and misunderstanding of the fundamental differences between these two types of statements.

Segmental reporting of the organization: goals, composition and methods of compilation.

Important role in large companies, it acquires reporting information by segments (segment - from the Latin Segmentum - “segment”, “band”).

By order of the Ministry of Finance of the Russian Federation No. 11n, the accounting regulation “Information by segments” (PBU 12) was approved, which for the first time regulates the rules for the formation and presentation of information by segments in financial statements commercial organizations.

Paragraph 5 of PBU 12 defines information on three types of segments.

For an operating segment, this is information that discloses the activities of an organization for the production of a certain product, the performance of a certain work, the provision of a certain service or a group of homogeneous goods, works, services.

By geographical segment- this is information that reveals part of the organization's activities for the production of goods, the performance of work, the provision of services in a certain geographical region.

For a reportable segment, this is information on a separate operating or geographical segment that is subject to mandatory disclosure in the financial statements or in free accounting statements.

When compiling financial statements, primary and secondary information is distinguished by segments.

Consolidated financial statements

In some cases, the restructuring of an economic entity requires the preparation of consolidated financial statements.

Consolidated accounting (financial) statements are a system of indicators reflecting the financial position as of the reporting date and financial results for the reporting period of a group of related organizations.

Reporting is done if the parent company:

Holds more than 50% of the voting shares of a JSC or more than 50% of the authorized capital of a limited liability company;
has the ability to determine the decisions made by the subsidiary in accordance with the agreement concluded between them or in other ways.

Consolidated reporting is compiled by summing up reporting items of the same name (indicators of assets and liabilities of the balance sheet of the main and subsidiaries) of companies included in the parent company.

An important feature of a group of interrelated organizations is the existence of a single control over the assets and operations of its constituent companies and the possibility of exerting a decisive influence on financial and economic activities.

In the process of compiling consolidated reporting, it is advisable to distinguish the following two stages:

Primary consolidation, i.e. preparation of consolidated financial statements as of the date of the company merger;
preparation of annual consolidated reports in subsequent periods of activity of the merged companies.

The development of large business in Russia has led to the need for companies (groups of companies) to enter the international financial market and attraction of investments by issuing valuable papers applying to open market valuable papers. This creates an information need for users of financial statements to obtain reliable information about the activities of groups of companies. Preparation of financial statements that meet the information needs of investors, government agencies and others interested users reporting information, is assigned in this case to the company standing at the head of the group. Such reporting in international practice called consolidated financial statements.

In order to improve the quality of information generated in accounting and reporting, the Government of the Russian Federation is carrying out a reform of accounting and reporting aimed at convergence Russian provisions on accounting (national standards) with IFRS. This is reflected in the Medium-Term Concept for the Development of Accounting and Reporting in the Russian Federation (approved by Order of the Ministry of Finance of Russia No. 180), which, as already noted, provides the concepts of consolidated and individual financial statements. Individual reporting, characterized as an element of the accounting method, is designed to perform information and control functions and must be compiled by all economic entities for each reporting period. Consolidated financial statements, characterized as a type of financial statements, perform exclusively information function to provide external users, when they make economic decisions, with information about the financial position and financial performance of a group of interrelated economic entities based on control relations.

All organizations included in the group, being independent economic entities (legal entities), form an economic unit - a group that does not have the status of a legal entity. The criterion for the relationship of organizations included in the group is the relationship of control of the parent organization (company) over its subsidiaries and dependent companies (companies). Control is the right of the parent organization to determine the financial and economic policy of organizations (companies) in order to obtain economic benefits from their activities. Consolidated financial statements do not replace the individual accounting reports of individual organizations, but allow you to get an objective idea of the financial position, financial results and development prospects of the group as a single economic entity.

Consolidated financial statements are needed by users who have interests in this group. It allows you to show the scope of various types of activities within the group, make the activities of the group transparent for users of reporting information, and helps to increase their confidence both in the group and in its individual organizations.

In Western countries, the methodology for consolidating the reporting of organizations belonging to the group has been sufficiently developed. The requirements and procedure for preparing consolidated financial statements are defined by IFRS (MS) 27 “Consolidated and Individual Financial Statements”.

In Russia, the requirement to consolidate reporting was put forward relatively recently and in subsequent years was emphasized as mandatory for groups that have subsidiaries and affiliates located on the territory of the Russian Federation and abroad. The procedure for the preparation and presentation of consolidated financial statements is determined by the Guidelines for the preparation and presentation of consolidated financial statements. In accordance with these recommendations, in Russian practice the concept of consolidated financial statements is identified with the concept of consolidated financial statements.

Consolidated financial statements are special kind financial statements compiled by combining the data of the financial statements of several organizations within one owner or for statistical observation, for example, consolidated financial statements of federal executive authorities (ministries) or consolidated financial statements for an organization that has branches and other structural divisions allocated to a separate balance sheet.

Distinctive feature consolidated financial statements is its preparation by a simple line-by-line summation of the relevant reporting indicators of enterprises subordinate to the ministry or reports structural divisions(branches) of the organization.

Consolidated reporting is prepared on the activities of a group of interrelated legally independent organizations that jointly control certain activities, operations, property. Consolidated reporting is prepared by the parent (parent) organization (company) on the activities of a group of organizations (companies) as a single economic entity, but without a legal entity.

Owners, creditors, investors and other users of accounting information need consolidated financial statements to obtain information about the state of a group of companies. The main idea of consolidated reporting is to combine the reporting of companies that are legally and (or) economically related, as well as to generate reliable information that users need to make informed and informed decisions. Consolidated financial reports are the financial statements of a group presented as a single entity.

When considering the essence of consolidated reporting, the following should be noted:

The main purpose of reporting is to form a general idea of the group's activities;
consolidation is not a simple summation of the reporting indicators of the organizations included in the group (the methods of its formation will be reflected below).

A parent company is a company that has one or more subsidiaries.

The ultimate parent company is the parent company in a multilevel group in which the subsidiaries of the ultimate parent company are in turn intermediate parent companies of a lower level.

According to the degree of influence of the investor company on the investee company, a distinction is made between control and significant influence (ie, a certain impact on the operating and financial activities of the investee company).

Control - the right of the parent organization to determine the financial and economic policies of companies (to manage the operating and financial activities) in order to benefit.

Control is exercised if the parent company owns, directly or indirectly, more than 50% of the votes of another company, subject to a number of conditions:

Determination of financial and economic policy by charter or agreement;
appointment or removal of a majority of the members of the board of directors or a similar governing body;
adoption by a majority of votes at meetings of the board of directors of management decisions.

A subsidiary is an entity that is under the control of a parent company.

Information about a subsidiary is not included in the consolidated statement if:

The subsidiary was acquired with a view to resale in the near future (ie control is temporary);
the subsidiary operates under severe long-term restrictions that significantly reduce its ability to transfer and transfer funds to the parent company.

Grandchildren company - a company under the indirect control of the parent company (control is exercised indirectly, through subsidiaries).

Associated (dependent) company - a company in which the investor has significant influence, namely:

Owns at least 20% of voting shares of the associated company;
participates in the board of directors or similar management body of the associated company;
enters into major transactions with an associate;
participates in the process of developing the financial policy of the dependent company;
carries out the exchange of managerial personnel;
exchanges important technical information with an associated company, etc.

Associated companies are not subsidiaries or jointly controlled and are not part of a group.

Consolidation perimeter - a set of business units included in the group for the preparation of consolidated financial statements.

Elimination - exclusion of transactions between companies from the consolidated financial statements. Minority shareholders (minority interest) are shareholders in subsidiaries that are not part of the parent company's group.

Minority interest (share of minority shareholders) - a part of the profit (loss), as well as a part of the net assets of a subsidiary, attributable to a share in the capital, which the parent company does not own either directly or indirectly.

The minority interest can be expressed by the formula:

Minority interest = (100% - Parent's interest in the subsidiary) x Subsidiary's net assets at the reporting date.

Goodwill is the difference between the fair value of the acquiree's net assets and the fair value of the consideration paid.

Goodwill can be expressed using the formula:

Goodwill = (Cost of the business combination - Buyer's share of the acquiree x Net assets at the acquisition date) - Impairment of goodwill.

The formula for calculating the goodwill of a subsidiary is slightly different:

Subsidiary's goodwill = Purchase price - Parent's interest in the subsidiary x Subsidiary's net assets at the date of purchase - Impairment of the subsidiary's goodwill.

Net assets at the date of purchase are measured at fair value. They include identifiable intangible assets and contingent liabilities.

When preparing consolidated financial statements, a number of rules should be observed:

Reports should be compiled on the basis of a single accounting policy. This is possible if the companies of the group form reports according to the accounting policy that is universal for all members of the group. If a subsidiary company uses an accounting policy different from that of the parent company, then the corresponding adjustments are made in the financial statements of this company;
the financial statements of the parent company and subsidiaries must be prepared for the same reporting period and on the same date. If the financial statements used in the consolidation are prepared at different reporting dates, then adjustments should be made to the results of significant transactions or other business events that occurred between the reporting dates. In any case, the difference in terms between the reporting dates should not exceed 3 months;
if the group of companies may include companies located in different countries, then there is a need to recalculate the data received from individual companies into the currency of the consolidated financial statements. For different items, you need to use different exchange rates - at the end of the reporting period, the average for the period, the exchange rate at the date of the transaction;
elimination of balances on settlements within the group, transactions, income and expenses. According to this provision, all transactions between the companies of the group are excluded from the preparation of consolidated financial statements.

Consolidated budget reporting

The composition of the annual forms budget reporting presented by the main manager budget funds, regulated by clause 11.1 of Instruction N 191n. Consolidated annual financial statements of municipal budgetary and autonomous institutions provided as part of the forms provided for in clause 12 of Instruction N 33n.

These reporting forms are subject to permanent storage.

The storage of accounting documents is organized by the head of the public sector organization (part 1, article 7 of Federal Law N 402-FZ "On Accounting", hereinafter - Law N 402-FZ; clause 14 of the Instruction approved by order of the Ministry of Finance of Russia N 157n, hereinafter - Instruction N 157n). At the same time, the accounting entity is obliged to ensure the storage of primary (summary) accounting documents, accounting registers and accounting (financial) statements for the periods established in accordance with the rules for organizing state archives, but not less than five years.

For violation of the order and terms of storage accounting documents officials of a public sector organization may be held administratively liable under Art. 15.11 of the Code of Administrative Offenses of the Russian Federation.

When determining the specific periods of storage of individual accounting documents, one should be guided by the List of typical administrative archival documents generated in the course of the activities of state bodies, bodies local government and organizations, indicating the periods of storage, approved by order of the Ministry of Culture of Russia N 558 (hereinafter - the List). This List has been developed and approved in pursuance of the provisions of Part 3 of Art. 6, part 1, art. 17 of the Federal Law N 125-FZ "On Archiving in the Russian Federation" (hereinafter - Law N 125-FZ).

In accordance with clause 1.4 of the List, accounting (budget) statements are stored:

Annual - constantly;
- quarterly - five years, and in the absence annual form reporting - constantly;
- monthly - one year, and in the absence of annual and quarterly reporting forms - constantly.

The composition of budget reporting is established in accordance with the budgetary legislation of the Russian Federation (part 4 of article 14 of the Federal Law N 402-FZ "On Accounting").

According to paragraph 3 of Art. 264.1 of the Budget Code of the Russian Federation, budget reporting includes:

1) report on budget execution;
2) balance of budget execution;
3) report on financial performance;
4) cash flow statement;
5) an explanatory note.

The composition of the annual budget reporting forms submitted by the main manager of budget funds is regulated by clause 11.1 of the Instruction approved by Order of the Ministry of Finance of Russia N 191n (hereinafter referred to as Instruction 191n), and includes the following forms:

Balance sheet of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (form 0503130);
- Help on consolidated settlements (form 0503125);
- Certificate on the conclusion of accounts of budgetary accounting of the reporting financial year (form 0503110);
- Certificate of the amounts of consolidated revenues to be credited to the budget account (form 0503184);
- Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (form 0503127);
- Report on budget commitments (form 0503128);
- Report on financial performance (form 0503121);
- Cash flow statement (form 0503123);
- Explanatory note(form 0503160);
- Separation (liquidation) balance sheet of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (form 0503230).

To reconcile the indicators of budgetary reporting of the chief administrators of budget funds, exercising the powers and functions of the founder in relation to budgetary (autonomous) institutions, reflecting transactions with state (municipal) property for the reporting period, consolidated reporting is generated in the forms provided for by the Instruction approved by order of the Ministry of Finance of the Russian Federation N 33n (hereinafter - Instruction N 33n) (see also letter of the Ministry of Finance of Russia N 02-06-07 / 2832).

In accordance with clause 12 of Instruction N 33n, the following forms of reports are included in the financial statements:

Balance sheet of a state (municipal) institution (form 0503730);
- Certificate of consolidated settlements of the institution (form 0503725);
- Certificate on the establishment of accounting accounts for the reporting financial year (form 0503710);
- Report on the implementation by the institution of the plan of its financial and economic activities (form 0503737);
- Report on the obligations of the institution (form 0503738);
- Report on the financial results of the institution (form 0503721);
- Statement of cash flows of the institution (form 0503723);
- Explanatory note to the balance sheet of the institution (form 0503760).

The regulation of the procedure for submitting consolidated reports of recipients of subsidies, formed by the chief administrators of budget funds, to the financial authority of the budget of a public legal entity is determined taking into account the current procedure for exercising financial control over the budget reporting of the Russian Federation, constituent entities of the Russian Federation, local budgets.

Formation of consolidated reporting

Each organization regularly compiles tax service annual report. If the enterprise is quite large, has subsidiaries, or is a combination of several organizations, a report on the activities of each branch should also be attached to the report. At the same time, there should not be a set of reports - separately for each organization - but one consolidated document that will include all the necessary indicators. It is called consolidated financial statements.

Such a report covers not only the activities of organizations located on the territory of the Russian Federation, but also information about branches located and operating abroad.

As a rule, summary statements are formed in two cases:

If the parent organization is the owner of more than fifty percent of the shares of a joint-stock company or more than fifty percent of the authorized capital of a limited liability company;
if the parent organization has the right to determine the decisions that the subsidiary makes.

Since consolidated financial statements contain combined data for several branches, it is of two types:

Data of groups of interrelated enterprises (subsidiaries or dependent organizations);
Statement of federal executive authorities.

In the second case, the financial statements represent consolidated documentation separately for unitary companies and separately for joint-stock companies, part of the shares or shares of which are in federal ownership.

Reports are drawn up in four copies (one remains with the organization) and submitted immediately to the Ministry of Finance, the Ministry of Economy and the State Statistics Committee. At the same time, annual reporting unitary enterprises submitted no later than the twenty-fifth of April current year, and for joint-stock companies - no later than the first of August of the current year.

It should be noted that the principles for the formation of any financial statements, the procedure for its maintenance and execution are described in federal law"About Accounting". It is also worth paying attention to the articles of Labor, Tax and Civil Codes Russian Federation, various instructions and regulations adopted by the Russian Ministry of Finance.

To maintain financial statements directly for each enterprise, an accounting policy should be formed that takes into account both the norms of legislation and the characteristics of the company itself: the number of employees, the specifics of production, and so on.

Once adopted, the accounting policy must be fixed in internal acts enterprises and apply strictly and constantly - this is one of the requirements that the law imposes on business representatives in relation to maintaining financial records. Exactly the same requirements apply to summary documentation: in the constituent documents of an enterprise or association of organizations, on a voluntary basis, an established accounting policy is prescribed that regulates the procedure for compiling and submitting financial statements, as well as the timing of their submission, taking into account the norms of the law.

In addition to the requirements for ordinary financial statements, when generating a consolidated report, you must also comply with the norms of the appendix to the order of the Ministry of Finance of the Russian Federation No. 112 “On Methodological recommendations for the preparation and presentation of consolidated financial statements”, as well as the requirements of the order of the Ministry of Finance of the Russian Federation No. 126n.

The reporting requirements are as follows:

Content of information about all assets and liabilities, income and expenses of each subsidiary, as well as the parent organization;
consistency of assessment methods for each reporting item for all subsidiaries;
the coincidence of the reporting periods of each subsidiary and the accounting report of the parent company;
unity of the currency (however, according to the requirements of the legislation in terms of accounting records, in any case, the national currency of Russia must be used).

In addition, the summary documentation, in accordance with the principles of accounting, must be complete, reliable, measurable, holistic, consistent, neutral, significant, consistent and rational.

The consolidated financial statements of a group of enterprises are characterized by the following parameters:

It is always compiled for a group of interconnected enterprises, which are necessarily headed by the parent organization;
pursues the main goal: providing the results of the financial and economic activities of several enterprises. As a rule, the main users of such information, in addition to regulatory authorities, may be investors;
since the financial statements characterize the financial and economic position of the group as a whole, the final report not only summarizes the indicators, but also excludes some of them (for example, intra-group settlements and income from transactions between group enterprises);
the consolidated documentation should highlight the share of assets and capital of the group that does not belong to the parent organization.

Since summary reporting is a collection of several reports, its formation takes place in several stages:

Data collection. By a certain set date, each group enterprise or subsidiary, as well as the parent organization, provides the chief accountant of the parent organization with financial statements for a certain period.
Balance summation. At this stage, for all items of the balance sheet, the summation of the indicators of several organizations is carried out line by line. The result should be an intermediate estimate financial condition enterprises in general.
Deduction of investments in subsidiaries (companies of the group), accounts payable and receivable. The following items of expenditure must be deducted from the interim consolidated balance sheet:
1. investments in the authorized capital of subsidiaries or group companies;
2. Mutual accounts payable and receivable, which will be repaid less than and more than one year after the reporting date;
3. intragroup loans, loans and borrowings that will be repaid or received less than or more than one year after the reporting date.
Profit and loss exclusion. At this stage, the consolidated financial statements are almost ready, it remains to prepare a consolidated statement of financial results. To do this, the indicators are added up, after which, from the amounts received, those incomes and losses that were formed as a result of business transactions between subsidiaries or enterprises of a group of business operations or between subsidiaries (or enterprises of a group) and the parent organization are subtracted.

Thus, the final consolidated financial statements will contain amounts only for profits, losses and dividends of the parent organization, taking into account the activities of the entire group of enterprises.

To the question How does the consolidated reporting differ from the consolidated one!? given by the author freshly salted the best answer is Consolidated reporting in its traditional sense is the reporting of ministries and departments, the main purpose of which is to provide the state, represented by the relevant executive authorities, with the opportunity to evaluate the results of the activities of subordinate organizations. As a rule, such reporting:
- reflects the average indicators of the financial and economic activities of a certain industry;
- contains a significant amount statistical indicators. The main methods of reporting are statistical methods of grouping and summary (summary of a number of indicators of the industry and grouping within industries by type of activity);
- is the material for the preparation of sectoral and national economic state plans for economic development.
Consolidated financial statements are a special type of financial statements compiled by combining a set of accounting data from several enterprises. Consolidated financial statements were compiled in our country earlier, in the era of the planned economy, on the basis of a single state form of ownership.
When compiling consolidated reporting, ministries, departments and other federal executive bodies draw up consolidated financial statements for organizations for which they are entrusted with the coordination and regulation of activities.
Consolidated reporting of federal executive authorities is compiled by summing up the relevant reporting data of organizations subordinate to the executive authority. Consolidated annual financial statements of federal executive bodies are submitted to the Ministry of Finance of the Russian Federation, the Ministry of Economy of the Russian Federation and State Committee RF according to statistics.
In addition, the federal executive authorities, which are the main administrators of funds federal budget, submit consolidated monthly, quarterly and annual financial statements on the execution of estimates of income and expenses of institutions under their jurisdiction. When compiling a consolidated report on the execution of estimates of income and expenses, the reporting indicators of subordinate organizations are also summed up. In order to avoid double counting, the balances on the settlement accounts and in the asset balance of the main manager and on these accounts in the liability balance of the institutions under their jurisdiction are mutually exclusive. The chief administrators submit consolidated monthly, quarterly and annual financial statements in the execution of estimates of income and expenses of institutions under their jurisdiction, respectively, to the Ministry of Finance of the Russian Federation and the bodies executing the budgets of the constituent entities of the Russian Federation and local budgets within the time limits set by them.
The characteristic features of the consolidated financial statements compiled by the federal ministries and other federal executive bodies can be noted as follows:
- the owner of all organizations included in the consolidated report, with the exception of joint-stock companies, the state acts in the person of the corresponding executive authority;
- As a rule, all organizations included in the report belong to the same industry;
- the main consumer of information of such reporting is the state represented by statistical and financial bodies;
- consolidated reporting of federal executive bodies is part of operating system state financial control and planning.
In all other cases, consolidated financial statements are prepared for groups of related enterprises.

15 thousand users work in the cloud automated system budget accounting

Goals and objectives of the project

Situation before the start of the project

Solution architecture and scale

Project results

Brief description of the project

Creation of a universal automated budget accounting system, unprecedented in its scale - UAIS " budget accounting". The project covers more than 2.5 thousand institutions in Moscow: educational organizations, palaces of culture, theaters, museums, sports schools and sections, institutions public utilities, metropolitan prefectures and district councils. The system is built on the basis of cloud technologies, on the 1C: Fresh platform of the 1C company, access to it is via the Internet.
To date, the second stage of the project has been fully completed, more than 2.5 thousand people work in the system. public institutions Moscow and more than 15 thousand employees. The universal automated system of budget accounting makes it possible to increase labor productivity due to end-to-end automation of the financial and economic activities of public institutions of the city and, as a result, provide a new level of transparency in the use of budget funds. The project has already saved more than 1 billion rubles. per year, as well as reduce paperwork.

Customer

The functional executive body of the city of Moscow, which performs the functions of developing and implementing public policy in the field of information technology, telecommunications, communications, intersectoral coordination in the field of informatization of the executive authorities of the city of Moscow, the functions of the state customer for placement government orders for the supply of computer equipment, equipment and software products, the provision of information and telecommunications services in the part related to the functioning of the information systems of the city of Moscow.

Goals and objectives of the project

Target project: improving the efficiency of urban resource management.

Tasks project:

Unification of conducting financial and economic activities: development of unified accounting approaches, development of accounting policies for various industries. For example, in the field of culture, there are many sub-sectors: libraries, theaters, museums, etc., and each of the sub-sectors has its own characteristics. Naturally, in order to manage all this, it was necessary to bring accounting to a new qualitative level so that it would be possible to compare and consolidate data. “The unification of accounting was to remove all the specifics that were on the ground, in the accounting departments of institutions, and develop a single template accounting policy, - explains Kirill Kuznetsov. - This accounting policy formed the basis of automation. At the same time, users have the opportunity to add and enter additional analytics for themselves. This analytics does not affect the consolidated and consolidated management reporting until such time as the founders have such a need, after which you can include this analytics in the accounting policy. Thus, the standardization of accounting was combined with a flexible mechanism for individual settings.
Creation of a convenient competitive service for automating financial and economic activities - creation of a cloud service on the principle of "one window", that is, a system that covers all aspects of the financial and economic activities of the institution and at the same time is functionally not inferior to the solutions on the market. Therefore, when creating the system, the two most common platforms in our country were taken as a basis.
Filling city systems with relevant and reliable information about the activities of institutions - automatic provision of data on the activities of the institution to adjacent city systems, thus realizing the principle of "single entry" and helping to reduce the labor costs of the end user. Example: as soon as a teacher finds a job in a school, the data is displayed in the personnel block of the system and automatically transferred to the "Electronic diary" for subsequent work with it.
Formation of analytics for making managerial decisions and control. During the operation of institutions, the system accumulates large amounts of primary data on property, finances, personnel, procurement, contracts and everything related to the activities of the institution. This allows us to offer both the head of the institution and the leadership of the city a tool that generates analytics about the activities of the industry in general and each institution in particular.
Saving the city budget. This is a natural consequence of the standardization of accounting and unification of IT systems. Two main components of cost reduction were identified: lower maintenance costs and lower labor costs for financial and economic activities.

Our task is to ensure high-quality city management, and we successfully solve this problem with the help of "cloud" technologies.

Kirill Kuznetsov, Head of the Branch Projects Department of the Department of Information Technologies of Moscow.

Of particular note is the truly gigantic scale - the project covered more than 2.5 thousand institutions. “The institutions included in the project covered a critically important social sphere: these are schools, hospitals and cultural centers,” says Artyom Yermolaev. In parallel with the project, the city is undergoing a reform of educational institutions. Back in 2014, the Department of Education included 3.2 thousand institutions, but in 2015 the number educational institutions cities were reduced to 1000.

Situation before the start of the project

The development of the city's infrastructure is the key to the sustainable development of society in modern world. This is especially true for the capital. In an era of rapid technological development, the main Russian metropolis must meet the highest standards in the field of economy, lifestyle and social sphere.

One of the main directions is to strengthen investment attractiveness the Russian capital, the formation of its favorable image. A modern metropolis should become a comfortable place to live and work, an attractive market for investment. This is supposed to be achieved, among other things, through the introduction of accessible control and accounting for investment processes - in construction, in the field of land and property relations, economics and finance.

Moscow is one of the largest megacities in the world, so the city's leadership is faced with the difficult task of organizing the effective management of thousands of public institutions in various sectors: education, culture, housing and communal services, sports, social security, transport, trade. It was with the aim of improving the efficiency of urban resource management in 2012 that a project was launched to automate the financial and economic activities of institutions. During the implementation of the project, it was planned to solve several problems.

Heterogeneity of IT architecture.“In Moscow institutions, there was a huge number of information systems that were not interconnected in any way - in 2014 there were more than one and a half thousand of them,” recalls Kirill Kuznetsov, head of the industry projects department of the Moscow Department of Information Technology. “We had Noah's Ark, we collected all the accounting programs that exist in the Russian Federation,” said Artyom Ermolaev, Minister of the Moscow Government, Head of the Department of Information Technologies. - Although in most institutions there were systems of 7 - 8 manufacturers. For each time, a good decision is good, and historically such a development of the city's IT systems is understandable. But now there are other tasks - it is required to control and manage these systems. The more diverse accounting programs, topics more finance needed for their support. “Decentralized systems had a high cost of operation, the city spent several billion rubles a year to maintain and support only accounting systems,” adds Kirill Kuznetsov. It was necessary to urgently get out of this vicious circle, to unite all disparate IT systems into a single, centrally controlled information space and thus ensure manageability and savings.”
Insufficient control and inability to obtain consolidated reporting.“Due to the large number of disparate systems, additional problems arose related to the insufficient level of control and the lack of consolidated reporting,” continues Kirill Kuznetsov. For example, we could not generate consolidated reports for various sectors of the urban economy.” The consolidated information received by the Moscow Government was distorted or incorrect. It was necessary to get a complete picture of the change in the salary of teachers online, and not the average statistical one that Rosstat collects, but quite specific - to know who, when and what salary is received, how it changes and how it affects productivity. And gradually move on to evaluating the work of teachers based on performance indicators.
Lack of unified financial accounting standards. In no industry did there exist a single accounting policy developed for the entire industry: neither in education, nor in healthcare, nor in others. There were no standards for conducting FCD, as well as relevant regulations. As a result, it was very difficult for the city government to control the implementation of state tasks. A simple example: one of the May decrees of the President of the Russian Federation - average income social worker should not be below the average income in the region. How to control it?
Maintaining responsibility and discipline within institutions and executive authorities.“It was necessary to create a situation where it would become clear to everyone that we live in an absolutely transparent world and all actions are clear in advance,” says Artem Yermolaev. - When it is not possible to hide information on finances, it will not be possible to say that we have no money and certain amounts are additionally required, or vice versa; all financial flows must become absolutely transparent.”
Safety. The data was contained in disparate systems, which made it very difficult to protect it.

Solution architecture and project scope

The Universal Automated Budget Accounting System (UAIS "Budget Accounting") is built on cloud technologies and based on two industrial platforms: "1C: Fresh" by 1C and Parus Budget 8. Logically, the system is divided into three parts, two of which are directly functional, duplicating each other on different platforms, and a block for collecting and generating analytical reporting (BI reporting). At the same time, the system is built into the urban IT landscape and integrated with many city and industry systems. The functional architecture of the developed system includes subsystems that have different functionality and serve different organizations. But all services must be interconnected by common classifiers, unified management and a single directory. This technology provides:

a significant reduction in the hardware resources required by the system;
speed of deployment and scaling of the system;
standardization and a single system update point;
simplification and convenience of management;
no operating and maintenance costs in each of the institutions;
optimization of operating and maintenance costs.

Rice. one. Block diagram of the 1C:Enterprise 8 platform and applications in the service model.

UAIS "Budget accounting" is deployed in the data center of the Department of Information Technologies of the city of Moscow on the main and backup sites. Specifications of the 1C:Fresh platform: more than 3000 data areas, more than 28 nodes, more than 160 virtual machines and more than 4.5 TB of data. Application availability is 99.75%, all application and database servers are mirrored.

Currently, more than 2,500 institutions are connected to the system - schools, palaces of culture, theaters, museums, sports schools and sections, public utilities, prefectures and district councils, and the number of users exceeds 15 thousand. The system calculates the salary of more than 300 thousand employees every month budget institutions Moscow. The system is integrated with 18 electronic services The Government of Moscow, while using standardized rules for the exchange of information between systems.

Rice. 2.

Features and uniqueness of the project

unprecedented scale: 15 thousand employees work in a single cloud system government organizations the city of Moscow;
a wide range of public institutions covered by the project: these are educational organizations, palaces of culture, theaters, museums, sports schools and sections, public utilities, metropolitan prefectures and district councils;
a wide range of functionality, the cloud system covers almost all areas of activity of state organizations: accounting and personnel records, calculation wages, management of trade, contracts, property, all types of interaction with financial authority, planning, payments, reporting, and also allows you to receive analytics based on the data accumulated in the system;
complex management of such a large-scale project, which required special organizational solutions.

Project results

reduced paperwork

reduced the cost of maintaining accounting software

The universal automated financial accounting system "Budget Accounting", deployed in the Moscow IT Department, has improved management efficiency, improved control over the activities of city institutions and, as a result, provided a new level of transparency in the use of budget funds.

Main qualitative results:

the unity of accounting and the prompt formation of analytical reporting were ensured, a methodology for a unified accounting policy was developed;
prompt collection of analytical information and reporting online, improved data quality control;
increased efficiency of management of public institutions in Moscow;
improved usability paid services government institutions.

Now state institutions simply do not have the opportunity to carry out any manipulations with reporting. In fact, an integrated management system for the region has been created. “We got the opportunity to monitor changes in teachers' salaries online, and not the average statistical indicators that Rosstat collects individually,” emphasizes Artyom Ermolaev. “We see who gets what kind of salary and how it affects the performance and KPI of a teacher.”

For example, the graphical reports that the system generates cover a set of key indicators of the Department of Education and the Department of Housing and Communal Services and Improvement of the City of Moscow: key indicators by districts and types of institutions, as well as receivables and payables (Fig. 3 and 4).

Rice. 3.

Rice. four. Accounts receivable and accounts payable of institutions of housing and communal services.

In addition, Moscow government specialists are striving to expand the range of public services to the maximum, including in the field of education. The provision of additional services and additional revenues to the budget is a source of quality assessment educational process. If residents are willing to pay for Additional services, which means that the institution provides them with high quality. And reports are also built on these indicators.

The convenience of using paid services of public institutions has been improved, the created functionality is unique in many respects. For example, if your child attends Kindergarten, at the end of the month, the system automatically calculates the cost of the services rendered to you and automatically transfers this data to the citywide system for registering charges and payments. From there, the accrual data automatically goes to the city portal pgu.mos.ru and becomes available for payment in personal account. If you are not registered on the city portal, you can pay for these services using a payment terminal or directly from the operator in the bank - they also receive information from the citywide system for registering charges and payments. As soon as the bill is paid, the information will automatically go to the kindergarten, and there is no need, as before, to carry the paid receipt to the institution to confirm the payment.

A similar reporting system has been created in the field of housing and communal services: an analytical reporting system has been developed, in which the performance indicators of housing and communal services are linked to their financial performance, as well as with indicators of satisfaction of the population. “The housing and communal complex is a complex area where it is important to take into account almost all pieces of equipment that are in operation, because investments in housing and communal services are no less than in education and healthcare,” Artyom Yermolaev emphasized.

Another important result is the creation of a unified urban system information support and analysts consumer market and services, which is used by the profile department of the city to monitor prices for the main groups of food products, record the activities of companies managing the markets and solve other problems. A methodology for information support and analytics of the consumer market and services was developed, and a system was built to monitor prices (Fig. 5).

Rice. 5.

There are also very significant financial results of the project. The cost of maintaining programs for accounting in government and budgetary organizations decreased by 88%. “We have already reduced the cost of operating accounting systems, we are saving more than 1 billion rubles a year on this,” notes Artyom Ermolaev. “That’s how much the city spent on maintaining local systems from different vendors.”

We have already reduced the cost of operating accounting systems, we save more than 1 billion rubles a year on this. That's how much the city spent on maintaining local systems from different vendors."

Artyom Ermolaev, Minister of the Government of Moscow, Head of the Department of Information Technologies

It is important to note that the figure of 1 billion rubles per year does not take into account all performance indicators. “This is a minimal effect, since this is saving only direct costs,” adds Kirill Kuznetsov. - The effect of the implementation of the system according to the SaaS model can be divided into organizational and technical. 1 billion rubles per year - this is only a technical effect, that is, cost savings on supporting a huge number of local accounting departments in the field. The full effect is much greater. Because only ensuring the one-time entry of information has significantly reduced labor costs and increased labor productivity, which can also be converted into money. Reducing the time it takes to form the parent board and eliminating paper from the process has added enormous savings.” For example, the paper workflow was reduced by 62%, such a significant result was achieved by integrating systems and ensuring a single data entry.

“This is a great opportunity for us to move on,” sums up Artyom Ermolaev. - The next stage is the evolutionary expansion of the functionality and coverage of the system. Everything cannot be done at once, neither managers nor accountants are ready for this.”

Print version 1C programmer won first place at the international championship of professionals WorldSkills Kazan 2019 in the competence of developing business applications

Kirill Pavkin, a 17-year-old student from Stavropol, won first place in the S09 experimental business application development competency IT Software Solutions for Business Sandbox.

New edition 3.0 "1C: Accounting and management of bank business"

Solution "1C: Accounting and management economic activity bank" was developed on the basis of the standard configuration "Holding management" edition 3.0 with the preservation of the basic functionality and is intended to automate the processes of credit institutions in accordance with the current legislation of the Russian Federation.

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Innovations" Moscow City Clinical Hospital No. 1 named after I.I. N.I. Pirogova 2.5 times increased the throughput of the department of paid medical services An integrated production management system was built at the Kozitsky plant. S.P. Titova reduced the number of used IT systems by 5 times The Burevestnik Research and Production Enterprise built an integrated financial accounting system. V. A. Almazova built a management system for the provision of medicines and medical consumables Novosibirsk Mechanical Plant Iskra built a personnel accounting system NPP Burevestnik systematized the sales process using a customer relationship management system Ensuring performance targets for the system of financial and economic management of business activities « GKNPTs im. M.V. Khrunichev" Consolidation of all business processes of the Unimaster group of companies into a single information space Operational and regulated accounting of aircraft maintenance at the Makhachkala airport Optimization of work and implementation of the information system helped Geltek Medica overseas markets Optimization of the system of accounting and personnel records increased the speed of work by more than 100 times Organization of detailed accounting of medicines and consumables in the Dmitry Rogachev Federal Scientific and Practical Center for Children's Hematology, Oncology and Immunology Reporting according to IFRS - twice as fast. Experience of the Pioneer Group of Companies Transfer of Rosgosstrakh-Medicine to new industry accounting standards Transfer of the Lenenergo personnel accounting and settlement system to a qualitatively new level Improving management efficiency at the Southern Federal University Improving efficiency, providing support and automating development real estate management of the RBI holding Setting up and automating budgetary management and accounting of contracts in the Tatburneft company Building a unified information system for the Gorod management company Building unified system of the Treasury of the Tatneft Group of Companies Building a unified modern information environment in MISiS Building a unified financial system and transfer of the Soglasie insurance company to the Unified Chart of Accounts Construction of a salary and personnel contour doubled the productivity of accountants of Mosvodokanal Construction of an integrated information system of the Mikheevsky Mining and Processing Plant Construction of an information system for managing financial and economic activities of the Government of the Irkutsk Region Construction of an integrated automated system management of Stroytransgaz Construction of an integrated budgeting system at the Ulyanovsk Automobile Plant and subsidiaries Construction of a personnel administration and payroll system at Uralchem Construction of a personnel accounting and payroll system, as well as a NSI management system at TEK Mosenergo holding » Building a system for preparing consolidated financial statements in accordance with IFRS of the Zarubezhneft group of companies Building a production accounting system with integrated quality control and shipment management at the Remit plant Construction of a management system for the administrative and economic activities of Gazprombank for 2,500 jobs Construction of a business process management system and consolidation of financial statements at the EKSMO publishing house Construction of a procurement management system at the Ulyanovsk Automobile Plant Construction of a procurement management system, sales, logistics, transport and finance at UTair Aviation Construction of an equipment repair and maintenance management system allowed Tatneft-Neftekhim holding to reduce equipment downtime by 1.5 times Construction of a system for managing the financial and economic activities of Basel Aero airports its integration into a single management system of Tomsk State University Building an electronic document management system, as well as automating specific internal processes in Globus Bank Building a unique ERP system in terms of coverage, scale and solutions topics in a large regional power grid company The Chechen Mineralnye Vody enterprise improved its performance discipline and achieved employee time savings Limak food company modernizes an integrated bakery management system Process-oriented construction of an integrated management system in the Malakhit SPMBM Development of a cost accounting methodology for 16 enterprises of various types of activity that are part of the Kuban agricultural holding Development of a unified resource management system of the ERP class in the common service center of the Norilsk Nickel group of companies Retail network Magnit has built a repair management system using mobile technologies The Baten fish factory has modernized the system of sales planning, production accounting and procurement management Kronos optics salons have improved the quality and speed of service for more than 2 million customers business management system for expanding and entering new markets SOX-compliant internal financial control system, as well as US GAAP accounting at ABB Automation 2 times reduce the formation time management reporting The management system of the largest network of pharmacies and pharmaceutical wholesale centers in Mongolia allowed to increase sales by 2 times The system of accounting and settlements with personnel of the Velesstroy company reached a qualitatively new level machine-building plant" Creation of a unified automated control system "COMCOR" ( trademark AKADO Telecom) Creation of a unified information system for planning and accounting at the Cheryomushki confectionery factory Creation of a unified system of treasury, management of cash flows, limits and contracts in the Voronezh-Aqua group of companies Creation of a unified financial management system in the holding "RAO Energy Systems of the East" » Creation of a unified financial system and transition to new industry accounting standards in the insurance company "NASKO" Creation of a unified centralized system of financial and economic activities of the Electoral Commission of the Sverdlovsk Region M.V. Khrunichev" Creation of an information system for budget management and procurement management at RTCOMM Creation of an information system for a distributed network of retail stores "Monsieur Bashmakov" Creation of an information system for production management at Faberlic Creation of an integrated system for supplying medicines to the clinical center of the Moscow State Medical University named after. I. M. Sechenova Creation of an integrated system for managing the activities of an enterprise in the Traktorodetal group of companies Creation of a corporate information system of the St. state enterprise Passazhiravtotrans Creation of a regional information system for accounting for the contingent and management of secondary vocational education organizations in the Tula region Creation of a regional medical information system for outpatient clinics in the Tyumen region Creation of a regional medical information system for inpatient institutions in the Tyumen region Creation of a system of accounting and tax accounting "SGK-Drilling" » based on corporate accounting standards of the EDC group of companies Creation of a system of accounting, tax, managerial and statistical accounting at the Komsomolsk-on-Amur Aviation Plant named after Yu.A. Gagarin" Creation of a document management system in the production and warehouse divisions of the Metal Profile Company Creation of a consolidated reporting system for the Sukhoi aviation holding Creation of a consolidated reporting system for the management company of the Cable Alliance holding Creation of a system for the operational management of cash and contracts in the Zarubezhneft group of companies Creation of a system Maintenance and repairs at the Central Suburban Passenger Company Creation of a document and business process management system for the Expocentre company Creation of a procurement management system for Siberia Airlines (S7 Airlines brand) Creation of a time tracking system at MosgortransNIIproekt Creation of an electronic document management system for 850 jobs in NPO Strela Creation of a centralized automated system for managing the financial and economic activities of state authorities and state institutions of the Ulyanovsk region Creation of a centralized financial management system for the sales segment of the T Plus group of companies Stavropolpromstroybank built an automated accounting and tax accounting system Technical audit and certification of information systems of the group of companies "Aeroclub" Trade and production holding "Rusclimat" has built a system of budgetary management and centralized treasury Precise production - accurate cost analysis. Information system of the Saturn company Transformation of the corporate information system of the regional distributor Slata Three hundred in one: consolidation of more than three hundred offices of the Convenient Money company Troitsk worsted factory increased profit by 15% by automating the production management system Tyumen State University automated scheduling Accounting for the specifics of work of the Ostankino television center with the maximum preservation of the standard solution Institutions of the united directorate Mosgorpark are connected to the functional blocks of the cloud service "Budget accounting" of the city of Moscow Institutions of the prefecture of the Central District of Moscow are connected to the functional blocks of the cloud service "Budget accounting" , tax, production and personnel records, as well as payroll Lenpolygraphmash Holding has built a system for operational production management Centralized system helped the Dairy Kitchen facility to provide for children Novosibirsk region high-quality subsidized meals Digital school of the future. Creation of a unified information and educational environment based on 1C solutions Six years of active development of the electronic document management system at AEM Technologies: an impressive scale and unique improvements

In this article, we will analyze the concept of OCDI with you and consider the OCDI Budget 21 system. In what cases should it be used, what are its advantages, and most importantly, we will help you understand whether you need this program.

What is OCDI?

OCDI- stands for Especially Valuable Movable Property. This concept appeared in 2011 and was included in the definition of property budget organization special group. OCDI includes the following types movable property:

Property, the total price of which is more than 500,000 rubles.
Property, the total price of which is not more than 500,000 rubles, but without which, in turn, a certain state structure cannot fulfill its duties.
Property that can be attributed to museum exhibits. This property should be included in the official archive, listed in the database of the museum of the Russian Federation, included as an exhibit in the property of museums, reserves, galleries, exhibitions, and so on.

JRCDI Budget 21: Consolidated reporting made easy

"OCDI budget 21" is a special program designed to facilitate work in the accounting and economic spheres.

It originates back in 1992, when a group of enthusiastic programmers undertook to develop software for accountants working in the field of budgeting. At that time, this was an innovation, since such programs did not exist at all. Finally, in 1997, this system was finally completed, tested and worked out.

Everything would be fine, but the OCDI budget-21 program at that time was already well behind the rapidly developing progress in terms of information technology. The fault was the platform on which the Budget-21 system was written. The Windows operating system appeared and the developers came to the conclusion that it was necessary to make a program for it.

In the end, the matter was brought to an end and before us appeared a new, powerful programmable complex OTsDI Budget-21, designed to help the accountant in the distribution of the budget, in summary reporting and other moments subject to automation.

OCDI Budget 21 is now a system that easily adapts to the required world level of standards in the field of work administration budget companies. It helps to perform tasks not only in an autonomous organization, but also in Centralized Accounting. The Budget-21 program can save workers from constant daily operations, and thereby eliminate the possibility of error. Its functions include a complete report in terms of finances and statistics, increasing the correctness and truthfulness of accounting, a quick response to changes in the Legislation of the Russian Federation, which will avoid fatal misunderstandings and mistakes. Financial flows are in safe hands. This development will help to back up the necessary information and statistics, develop certain budget plans, analyze the results, understand what is the weak link in the chain. The Budget 21 project can be equally useful for small towns, entire regions, and even constituent entities of the Russian Federation. You can synchronize this project as quickly and simply as possible, as it is integrated into such well-known packages as Windows Office and other common models.

Budget 21 - OCDI

This program is an offshoot of the main program and is used to register and move movable property. It is necessary to remember, of course, what is included in the concept of OCDI. We talked about this at the beginning of the article.

Opportunities OCDI Budget 21

Creation and distribution of directories that are used when registering with the OCDI.
You will be able to enter examples and reference templates for OCDI.
Ability to create similar documents for any organizations and enterprises.
The possibility of editorial verification of acts using an automatic directory, copying acts under a different number, transferring information from one document to another without wasting time and resources.
You can transfer files from common computer programs(for example, Excel), as well as transfer text data without modification, meeting all the necessary standards.
The ability to choose the circle of users, that is, you will be able to make decisions about access to this or that information. For example, a higher authority will be able to edit files, while a lower one will only be able to view them.
The ability to create an archive of documents and the ability to subsequently find them easily.
You can move documents to the format you need without loss of time and quality.
Possibility to create summary reports of OCDI that meet all standards.
Possibility to create an analytical report.

Benefits of OCDI Budget 21

One organization - one database. At the same time, there is the possibility of a single central control.
Round-the-clock and ubiquitous access to company information.
The same settings can be entered for all employees.
Save time to create summary reports of OCDI.
E-mail will inform employees about important events and upcoming changes.
Access to a particular resource is determined by the authority of a particular employee.
Classifiers and dictionaries will effectively help you quickly and efficiently perform accounting work.
Employees can exchange emails and answer customer questions online.
Government data is under the reliable protection of the central server and is protected from hacking and viruses.
The system administrator can easily control the program and correct shortcomings, inaccuracies and errors. At the same time, all this can be carried out by him from a remote workplace.
Savings in everything: in the electricity consumed by the enterprise, in the absence of specially trained personnel to work in the program, reducing the cost of constantly updating devices, and so on.
The workplaces of the company's employees turn into absolutely silent and compact

Thus, in this article we have dealt with the concept of OCDI, learned what OCDI Budget 21 is and understood how this program can help, for example, with the consolidated reporting of an enterprise.