Below, see and download a sample of filling out an Explanatory Note by a state-owned institution.

Who rents

Based on the order of the Ministry of Finance dated December 28, 2010 No. 191n, the Explanatory Note form is included in the reporting on budget execution budget system RF. It must be submitted:

government departments;
local governments;
state institutions;
management bodies of extrabudgetary funds.

Budget and autonomous organizations, state unitary enterprises, corporations "Rosatom" and "Roscosmos" in terms of operations in which they exercise the received powers of the RBS, PBS, administrators of budget revenues, are required to draw up reports in accordance with Instruction 191n, including filling out an explanatory note.

Deadline and for what period to make

Explanatory note - a report that includes various tables and applications. For each constituent part, Instruction 191n has its own frequency of presentation. The form in full with all tables and annexes is included in the annual reporting.

The composition and deadlines for the delivery of tables and forms included in the Explanatory Note, see the table

The text part of the form can also be submitted as part of monthly reporting at the request of a higher organization, RBS, GRBS, if there is a need to clarify individual indicators. The deadlines for submitting monthly, quarterly and annual reports are determined by the Ministry of Finance for the GRBS, and those, in turn, for subordinate institutions.

Download the blank form of the Explanatory Note in the form:

What to consider when filling out

From 2018 reporting to public sector economy operates federal standard: "Presentation of accounting (financial) statements". Approved by order of the Ministry of Finance No. 260n dated December 31, 2016. It requires an Explanatory Note, which should include the following information:

Organizational and legal form of the reporting entity and its address.
Name changes during the reporting period (if any).
The main legal acts regulating the activities of the institution, accounting, reporting.
Name of GRBS.
Enumeration of the main directions of activity.

The federal standard requires that the Explanatory Note briefly indicate the provisions of the Accounting Policy necessary to ensure that users of the statements can correctly perceive the information contained in it.

Free legal advice:

The explanatory note should provide data on accounting estimates made in reporting period that may be associated with risks of adjustment in the value of assets and liabilities in the future. These may be estimates of the impact of technical obsolescence on the value of inventories, the recoverable amount of fixed assets, reserves in connection with the expected outcome of litigation.

The composition of the explanatory note

General requirements for filling out an explanatory note are contained in paragraph Instructions 191n. The explanatory note form consists of:

text part;
six tables;
seventeen forms.

All components are divided into five sections.

Sections

The sections of the explanatory note, indicating the reports related to each of them, are shown in the table.

Analysis of the budget execution report

Free legal advice:

Analysis of indicators financial statements

Text part

Each section of the Explanatory Note contains a text part, the main purpose of which is:

disclosure of information that is not reflected in the tables and applications, but is of significant importance;
explanation of the reasons for non-fulfillment of the established planned indicators;
analysis of significant deviations (increase or decrease) in cash execution in terms of income compared to the previous reporting period;
interpretation of indicators in accounting forms requiring additional analysis.

Section 1

Section 1 contains information on the change in the number of state institutions and SUEs (MUPs) subordinate to the reporting entity that occurred during the reporting period. Adjustments to the composition of the budgetary powers of the UBP specified in the f., relating to the reporting period, are also indicated, for example, obtaining the status of an administrator of income, a manager budget funds etc.

Free legal advice:

Section 2

Section 2 (f.) is filled out only by those state-owned institutions in respect of which the state task has been formed by the GRBS. If the task is not set, the following questions are covered in the text part:

measures aimed at improving the efficiency of the use of budgetary funds;
the quantity, composition and technical condition of fixed assets, as well as the compliance of the available equipment with real needs;
timeliness of supplies of necessary consumables;
information about retraining and advanced training of employees.

Section 3

The text part provides explanations about the specific results of the use of budgetary funds allocated to the institution within the framework of national projects, federal targeted programs. There should also be explanations about the existence of adopted budgetary or monetary obligations in excess of the established LBO.

Section 3 also includes:

Information on changes in the budget list of the GRBS (f.);
Information on the execution of the budget (f.);
Information on the implementation of measures within the framework of target programs (f.);
Information about targeted foreign loans (f.).

Section 4

Section 4 discloses financial statements that require additional clarification and analysis. Forms included:

Traffic Information non-financial assets(f.);
Information on receivables and payables (f.);
Information about financial investments recipient of budgetary funds, administrator of sources of financing the budget deficit (f.);
Information on the state (municipal) debt, provided budget loans (f.);
Information on changes in the balance of the balance sheet currency (f.);
Information on budget revenues from the transfer of part of the profits (dividends) of state (municipal) unitary enterprises, other organizations with state participation in capital (f.);
Information about accepted and unfulfilled obligations of the recipient of budgetary funds (f.);
Information about the rest Money on the accounts of the recipient of budgetary funds (f.);
About object attachments real estate, objects of construction in progress (f.).

This section also reflects other significant information, for example:

Free legal advice:

The reasons why, as of January 1, there were cash on hand, as well as account balances 1.201.00.000 and 3.201.20.000;
Causes of account balances 206.00, 302.00, analysis of their dynamics compared to the data of the previous reporting period;
Analysis of the structure of receivables and payables (for example, accounts receivable for communication services is 50%, according to settlements for utilities- 30% of the total share of receivables, etc.);
Causes of significant balances of receivables and payables (more limit value established by the GRBS or the financial authority).

Section 5

Instruction 191n requires you to indicate other material information that characterizes the activities of the reporting entity. This should include information about the institution, accounting policy listed above, which must be disclosed in accordance with the federal standard.

Applications

The Explanatory Note includes 17 applications: forms 503164; 503169; 503175;;;;. They are intended for a detailed interpretation of the most significant indicators of financial statements.

For example, the balance reflects the balances of NFA and depreciation at the beginning and end of the reporting period. The function shows the movement within the period (inflow, outflow) of NFA for each balance sheet, depreciation of fixed assets. In the f., the balance lines containing data on accounts payable and receivable are deciphered. Here the debt is indicated in the context of accounts, CCC, creditors, terms and grounds for occurrence.

Applications allow the parent organization, the recipient of the reporting, to see the detailed characteristics economic activity institutions during the reporting period.

Sample filling Explanatory note f.

See an example of filling out an Explanatory Note with a text part for state institutions:

Free legal advice:

The composition of the explanatory note upon reorganization or liquidation

If a decision has been made with regard to an institution to merge, join, split, spin off, transform, when reporting, one should be guided by paragraphs 275 - 282 of Instruction 191n. On the date of reorganization or liquidation, financial statements are prepared, which include an explanatory note. Before submitting the report, a complete inventory of assets and liabilities is carried out. The explanatory note includes three mandatory appendices:

f - about receivables and payables;
f - about the balance of funds;
f - about changing the balance sheet currency.

In the text part, pay attention Special attention to the succession of all obligations of the institution. It is necessary to indicate whether there are claims from creditors, including claims pending in the courts.

Explanatory note example

Document Type: Note

Free legal advice:

An explanatory note is a document that gives general information about any report, project, conclusion or conclusion of the audit commission. The explanatory note is filled in in type on an A4 sheet. It may consist of several sheets, which must be numbered. The content of this explanation directly depends on the document to which it is attached. An explanatory note is usually written by the structural unit of the enterprise that is directly related to the report, the completed project or the audit. An explanatory note is addressed directly to the head of his enterprise.

How to write an explanatory note

The text of the explanatory note should be written in a business style, concisely, clearly and unambiguously. The explanatory note itself should be divided into sections, paragraphs and subparagraphs.

The introductory part of the explanatory note should contain a link to the document on which information will be provided. Be sure to indicate which question will be disclosed, if there are several, then you need to list them all.

After the introduction comes the main part of the explanatory note, in which you need to clearly and clearly state all the information that explains the essence of the document. Explanatory text should be structured and divided into lists and lists. This note is usually written by an employee of a structural unit, such as, for example:

Free legal advice:

accounting department;
planning department;
financial and analytical department;
hotel logistics.

The main thing is not to forget that you need to clearly state the specifics of the document, which is directly related to the work of the unit. Therefore, it should be specific and easy to read. If necessary, in the text you need to do comparative analysis data of the reporting period with previous years. This analysis will help to better trace the dynamics of the development of the enterprise, and the explanatory note will be easier to perceive.

In the final part of the note, you need to summarize, and be sure to focus on the positive aspects of the described document.

The executor of the unit signs the note, and together with the original document gives it to the head for signature.

Explanatory Note Sample Download

Explanatory Note to the Annual Report Download Sample

Free legal advice:

The explanatory note is an integral part of the financial statements in paragraph 5 of PBU 4/99 "Accounting statements of the organization".

It discloses information related to the accounting policy of the organization.

Explanations provide reporting users with information that

that users need to assess the performance of the organization.

The right not to provide an explanatory note as part of the financial statements is given to small businesses that are not required to conduct audit reliability of financial statements.

Free legal advice:

An explanatory note can be drawn up in tabular and (or) text form.

EXPLANATORY NOTE

To the annual balance sheet for 201__

Limited Liability Company "Birch Grove"

1. Basic information about the organization

Free legal advice:

the date state registration: "____" ____________20____

Registered with the Federal Tax Service of Russia No. ___ for the city of ___________ "___" __________ 20__.

The financial statements of the Company are formed on the basis of the rules in force in the Russian Federation accounting and reporting and federal law No. 402-FZ "On Accounting".

There were no significant deviations from the accounting rules in 201__.

The number of employees at the end of the reporting period amounted to XXX people.

Free legal advice:

The main activity of the Company: _________________________________

The composition of the members of the executive and control bodies of the organization:

The activity was carried out by the Company throughout the entire period of 201__ and was aimed at generating income in the reporting and subsequent periods.

There was an increase (decrease) in ______ year authorized capital at the expense of ___________________

for the amount of __________ rub.

Free legal advice:

The size of the authorized capital of the Company as of December 31, 201___ is XXXXX rubles.

2. Revenue (income) from sales

Revenue from the performance of work, the provision of services, the sale of products with a long production cycle is recognized at __________________ in accordance with PBU 9/99 "Income of the organization".

Incomes from sales in 201_____ amounted to XXXXXXXX rubles. (without VAT):

Income for the previous reporting periods amounted (excluding VAT) for the previous 4 years:

Free legal advice:

20___ year - _________ rubles;
20___ year - _________ rubles;
20___ year - _________ rubles;
20___ year - _________ rub.

3. Costs related to implementation

Commercial and management expenses are recognized in the cost of sold products, goods, works, services in full reporting year their recognition as expenses for ordinary activities (clause 9 PBU 10/99 "Expenses of the organization").

The costs associated with the implementation in 201___ amounted to XXXXXXX rubles. (without VAT)

For purposes tax accounting the amount of expenses associated with the implementation amounted to XXXXX RUB.

The resulting difference in the accounting of production and management expenses for the purposes of accounting and tax accounting was formed in connection with the application of PBU 18/02 “Accounting for corporate income tax settlements”.

Free legal advice:

The amount of the difference between BU and NU in the amount of XX XXX rubles. formed from the temporary difference in the amount of XX XXX RUB. and permanent differences in the amount of XXXX rubles. in the following way:

1. Temporary difference in the amount of XX XXX rubles. was formed due to differences in accounting for depreciation of fixed assets for tax and accounting purposes.

2. Permanent differences in the amount of XXXX rubles. consist of expenses not accepted for NU purposes, namely:

X XXX rub. fixed assets depreciation not accepted for NU purposes;
X XXX rub. expenses for _____________________ above the norm.

The costs associated with the sale for the previous reporting periods amounted (without VAT):

201__ - XXX XXX rub.;
201__ - XXX XXX rub.;
201__ - XX XXX rub.;
201__ - XX XXX rub.

4. Financial results received from main activities

Free legal advice:

The financial result obtained from the main activities in 201___ amounted to X XXX XXX rubles.

For the purposes of tax accounting, the amount of profit from ___________ amounted to RUB XXXXXXX.

5. Other income

The amount of other income in 20 ___ amounted to XXX XXX rubles.

Free legal advice:

The resulting difference in the accounting of other income for the purposes of accounting and tax accounting was formed in connection with the application of PBU 18/02 “Accounting for settlements of corporate income tax”.

The amount of the difference between BU and NU in the amount of XXXX RUB. is a constant difference, which consists of ________________________________________________.

6. Other expenses

The amount of other expenses in 201___ amounted to XXX XXX rubles.

For the purposes of tax accounting, the amount of other income amounted to XXX XXX rubles.

Free legal advice:

The resulting difference in the accounting of other expenses for the purposes of accounting and tax accounting was formed in connection with the application of PBU 18/02 “Accounting for settlements of corporate income tax”.

The amount of the difference between BU and NU in the amount of XXX XXX rubles. represents a constant difference, which has developed from following expenses not accepted for NU purposes: __________________________________________________________________

The Company forms in the accounting records and discloses in the financial statements information on corporate income tax calculations in accordance with the requirements of PBU 18/02 “Accounting for corporate income tax calculations”.

Profit for income tax purposes in accordance with the data of tax accounting registers and data tax return amounted to XXX XXX RUB.

The income tax rate in 2014 was 20%.

Free legal advice:

The amount of accrued income tax according to the tax return for 201___ amounted to XXX XXX rubles.

The amount of accounting profit according to the accounting registers amounted to RUB XXXXXXX.

The amount of the conditional expense reflected in the accounting on the debit of account 99.02.1 " Conditional consumption income tax” amounted to XXXXXXX RUB.

Amount of deferred tax assets(SHE) at the beginning of 201___ amounted to XXXXXXX rubles.

During 201____, there was an increase in SHE in the amount of X XXX rubles. due to the occurrence of a temporary difference in terms of depreciation fixed assets in the amount of XXXXX RUB.

The amount of permanent tax assets (PTA) in 201___ amounted to XXXXXX rubles.

PNA arose due to ____________________________________________________________

Sum of constants tax liabilities(PNO) amounted to XXXXX rubles in 201___. PNO arose due to permanent differences in the amount of XXXXXhrub.

The current corporate income tax calculated in accordance with the provisions of PBU 18/02 is XXX XXX rubles. and corresponds to the data of the tax return for 201____.

8. Financial result of economic activity

The financial result obtained in 201___ amounted to XXX XXX rubles.

The financial result of the company's activities in 201____ was affected by expenses incurred and written off related to _________________________.

9. Information about the accounting policy of the organization

The Regulations on Accounting Policy are drawn up in accordance with the provisions of the Federal Law No. FZ "On Accounting", the requirements of PBU 1/2008 "Accounting Policy of the Organization" and other current provisions, guidelines, instructions.

The initial cost of the Company's fixed assets is repaid in a linear way at depreciation rates established depending on the period beneficial use OS according to the OS Classification, approved by the Decree of the Government of the Russian Federation of 01.01.2002 No. #1

The acquisition of used fixed assets is determined by their useful life, reduced by the number of years (months) of operation of this property by the previous owner.

Assets in respect of which the conditions are met that serve as the basis for their acceptance for accounting as fixed assets, costing no more than rubles per unit, are reflected in accounting and reporting as part of the material production stocks and are written off as expenses as they are put into operation.

The Company does not create a reserve for fixed assets repair.

Fixed asset repair costs are included in the cost of products (works, services) of the reporting period.

OS inventory is carried out once every 3 years.

Inventory valuation upon disposal is carried out at the weighted average cost of acquisition and procurement of the inventory group.

The Company does not create a reserve for reducing the cost of inventories due to financial results.

The cost of special equipment is repaid on a straight-line basis.

Price special clothing, the service life of which, according to the issuance standards, does not exceed 12 months, is written off at the time of transfer (vacation) to employees of the organization at a time.

Reserves for doubtful debts Companies in the reporting year are created on the basis of settlements with other organizations and citizens for products, goods, works and services with the allocation of the amount of reserves to the financial results of the organization.

The allowance for doubtful debts is ____________________________

Revenue from the performance of work, the provision of services, the sale of products with a long production cycle is recognized in accordance with PBU 9/99.

Production costs are accounted for on account 20 "Main production" with analytical accounting by types of nomenclature, types of production costs, divisions.

Work in progress is recorded on account 20 "Main production" in the amount actual cost.

Direct costs associated with the production and sale of goods of own production, as well as the performance of work and the provision of services include: ____________

General production costs are accounted for on account 25 "General production costs" and at the end of the month are written off to account 20 "Main production" with the distribution of costs by type of item.

General production costs associated with the production and sale of goods of own production, as well as the performance of work and the provision of services include:

The distribution of overhead costs accounted for in the debit of account 25 "General production costs" is carried out in proportion to the proceeds from the sale of products (works, services).

Administrative expenses accounted for in the debit of account 26 " General running costs”, at the end of the reporting period, are written off directly to the debit of account 90 “Sales of products (works, services)”.

Selling and administrative expenses are recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities (clause 9 PBU 10/99).

The cost of purchased goods in accounting is formed based on the costs of their acquisition. Transportation costs for the delivery of goods are recorded separately on account 44 "Sales costs".

When financial investments are disposed of, their evaluation is carried out at the initial cost of each accounting unit of financial investments.

The costs incurred by the organization in the reporting period, but related to the following reporting periods, are reflected in the balance sheet in accordance with the conditions for recognizing assets established by regulatory legal acts according to accounting, and are subject to write-off in the manner established for writing off the value of assets of this type.

Expenses that were previously accounted for by the organization as part of deferred expenses with reflection on account 97 are not transferred to accounting registers. In the balance sheet, these costs are reflected in accordance with the conditions for the recognition of assets established by regulatory legal acts on accounting, and are subject to write-off in the manner established for writing off the value of assets of this type.

Non-exclusive rights to software products and other similar intangible objects that are not intangible assets in accordance with PBU 14/2007 are accounted for on account 97 “Deferred expenses” and are written off as expenses on a monthly basis in equal installments during the term of the contract (clause 39 PBU 14/ 2007).

In the balance sheet, these costs are reflected in accordance with the conditions for the recognition of assets established by regulatory legal acts on accounting, and are subject to write-off in the manner established for writing off the value of assets of this type.

Reserves for future expenses for the payment of vacation pay are recognized as an estimated liability and are reflected in the account for the reserves of future expenses.

Value estimated liability included in other expenses. The amount of the estimated liability is determined on the basis of the entire amount of vacation pay due, but not taken off by employees as of the reporting date.

Loans and credits received are recorded as either short-term or long-term borrowed money, in accordance with the terms of the contract, namely:

With a maturity not exceeding 12 months, loans and borrowings are accounted for as short-term debt on loans and borrowings;
With a maturity exceeding 12 months - as part of long-term debt on loans and borrowings.

There were no transfers of long-term accounts payable on received loans and credits into short-term accounts payable.

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LETTER of the Treasury of the Russian Federation No. 42-7.1-15/2.4-517 dated December 25, 2006 “ON THE RESULTS OF THE PRESENTATION OF BUDGET REPORTING BY THE MAIN MANAGERS OF THE FEDERAL BUDGET FOR 2005 AND 9 MONTHS OF 2006”

At the time of inclusion in the database, the document was not published

When filling out tables No. 2 and No. 3 to the form, you can use the following example:

Table N 2 f.

Information about the main activities

Table N 3 f.

Information on measures to improve the efficiency of spending budget funds

The results of the measures taken to improve the efficiency of spending budgetary funds should be described in detail in the text part of the Explanatory Note to the F..

Information on the results of activities includes data summarized for the reporting period on the performance indicators of a budgetary institution, established for it by the relevant main manager (manager) of budget funds in physical and value terms, for example:

The performance indicators of a budgetary institution, in addition to tabular material, must be commented on in the text part of the Explanatory Note f..

includes three sections, separately revenues, expenditures and sources of financing budget deficits.

The income section is filled out in the context of groups, subgroups of the classification of incomes of the budget of the Russian Federation.

It should be noted that for a more detailed analysis of the causes of deviations in cash execution from the indicators of the revised budget schedule, information in the form “Information on cash execution of the budget” in terms of expenses, except for sections (subsections), should also be presented in the context of target items of the budget classification.

Information is provided only for data containing deviations between planned and actual indicators.

At the same time, it should be borne in mind that the table under consideration reflects indicators that deviate from the planned assignments by more than 5 percent.

The reasons for deviations of cash execution from budget assignments should be described in detail in the text part of the explanatory note (form code).

The final lines for income (line 010), expenses (line 200), deficit / surplus / (line 450), sources of financing budget deficits (line 500) must be linked to the corresponding final lines of form N "Report on the execution of the budget of the main manager (manager ), recipient of budget funds" for budgetary and extrabudgetary activities, respectively:

How to write an explanatory note (sample, examples of content)?

How to write an explanatory note? This information is often tried to find out not only by students preparing to defend their theses, but also by many other citizens, for example, taxpayers, accountants and other workers. How to write explanatory notes correctly will be described below.

How to write an explanatory note

An explanatory note is a document that allows you to get general information about a research project, accounting, tax and other documentation.

General rules for writing

An explanatory note is usually drawn up in printed form on standard sheet A4 format.

The document may include several pages that are bound with a transparent cover.

The pages of the note are numbered: the numbering starts with title page(but not stamped on it), the number is indicated in the center of the bottom margin of each page.

How to write an explanatory note. General requirements

When writing an explanatory note, it is important to follow the official business style of the narrative. The information in the document should be presented unambiguously, concisely, clearly and concisely.

The terminology and abbreviation used in the text must strictly comply with established standards.

It is allowed to draw up annexes to the explanatory note. Usually, information about the tables, diagrams, drawings and graphs contained in the explanatory note is taken out in applications. Also, the application may contain justifications, methods, calculations and a list of additional securities used in the development of the document.

Explanatory note to the graduation project. Registration according to GOST

Students of technical universities can find a sample explanatory note to the thesis in the GOST standards.

Educational institutions usually issue their own guidelines on writing diplomas and explanatory notes to them, so students can also find an example of an explanatory note and other background information about it in the library of the educational organization.

A typical explanatory note to the thesis has the following structure:

title page, which contains basic information about the name of the project and its performer;
the task that the performer receives from the supervisor;
annotation with a summary of the sections of the research work;
table of contents with pagination;
list of designations and abbreviations;
introduction, where the performer of the work leads short review the issue under consideration;
the main part of the work with the analysis of key concepts;
conclusion with conclusions on the study;
list of sources used;
applications that contain tables, drawings, graphs or diagrams.

Explanatory note to the tax service

In some cases, taxpayers are required to draw up explanatory notes to tax reporting documentation.

For example, the tax authorities may require responsible employees of a legal entity to draw up a note on losses in tax reporting.

In such an explanatory note, the employee will have to indicate:

department name tax service to which the note is addressed;
TIN of a legal entity;
details of the requirement that became the basis for the preparation of the note;
details of the document for which explanations are provided;
indicators of expenses and income of the organization;
losses and expenses;
information about discrepancies between accounting and tax accounting.

Explanatory note to the balance sheet

In accordance with the order of the Ministry of Finance of the Russian Federation of July 6, 1999 No. 43n, employees of the accounting department draw up a balance sheet, a profit and loss statement with an explanatory note for the submission of financial statements.

Explanations to the accounting documents should fully disclose all the information relating to the policy of the organization necessary to assess its financial position and performance.

In the explanatory note, the accountant records information on the availability during the reporting period:

intangible assets;
fixed assets;
financial investments;
issued shares;
costs and profits;
receivables and payables.

Thus, each explanatory note (to the graduation project, to the tax service, to the balance sheet) has its own specifics, depending on its recipient and the purpose of compilation.

Currently, the current legislation does not provide for mandatory provision explanatory note to the balance sheet as part of the annual reporting. However, in most cases it is indispensable. There are no special requirements for this document, but it is desirable to compile it without errors. After all, if the data does not match those indicated in the report itself, the tax service may have questions. Let's see who, when, why and in what form should make explanations to the balance sheet?

Explanations to the balance sheet and a note are not the same

The explanatory note to the balance sheet, a sample of which can be seen in this article, does not replace the explanation to the balance sheet. By virtue of PBU 4/99 "Accounting statements of the organization", the latter concept, in fact, deciphers the individual reporting forms:

statement of changes in equity;
cash flow statement;
other reporting forms and applications as part of financial statements.

Whereas the note is an arbitrary transcript of the entire financial situation in the organization. It can contain both general information and detailed explanations on the lines of the balance sheet and income statement. According to Article 14 of the Federal Law of December 6, 2011 No. 402 and paragraph 4 of the Order of the Ministry of Finance of Russia of July 2, 2010 No. 66n, this document is included in the annual financial statements. In particular, paragraph 28 of PBU 4/99 provides that business entities are required to issue explanations to the balance sheet and Form No. 2 in the form of separate reporting forms and a general explanatory note. Although officials do not put forward any specific requirements for the form and content of this document, all organizations must submit an explanatory note with a balance sheet.

An exception to general rule are representatives of small businesses who have the right to draw up and submit accounting reports in a simplified way. They must provide only two mandatory forms: balance sheet and income statement. Decipher the meanings and describe your financial position they don't have to. However, if such a desire arises, it is not forbidden to draw up this document.

Who needs an explanatory note to the annual financial statements and why

Sample of this important document required for all users financial reporting for more complete additional information about the financial and economic activities of a legal entity. Such information, as a rule, cannot be provided in other reporting forms, but it is important and is of interest both to the founders or creditors of the company, and to regulatory authorities. Data can be included in this document based on specific wishes, for example, the board of directors, as well as based on the specifics of the economic situation at the enterprise by the end of the year. For example, if the income tax for the reporting period turned out to be significantly lower than the previous one, it makes sense to describe the reasons for this in an explanatory note, since the tax authority, having received such data, will still ask them to explain. Anticipating this desire, you can avoid not only unnecessary questions from the tax authorities and calls to the “carpet” to the inspection, but also field check, which can be assigned within the cameral.

What information should be in the explanatory note

There are no legal requirements for the content of this document. Each accountant independently determines not only the composition and completeness of the data in it, but also in what form it is more convenient to provide them:

Exists overall plan this document. Based on it, you can get an idea of what information is appropriate to provide. The most complete note may contain, in particular, the following sections:

general data of the organization (address, average annual number of employees, types of economic activity, management staff, etc.);
general data on the applied accounting policy;
analysis of current financial indicators activities of the organization;
textual and tabular explanations for financial statements.

In order for the inspectors to have as few questions as possible, the document must indicate at least brief information on accounting methods. This is especially true in areas such as:

valuation of goods, inventories and finished products;
evaluation of work in progress;
depreciation of fixed assets;
recognition of sales revenue.

In addition, if changes have been made to the accounting policy of the organization, you must not only report this in a note, but also justify their reasons and necessity. There must be an assessment of the result of changes in monetary terms, namely the amount by which the assessment of financial statements items has changed due to a change in the accounting method. If there are actions in the plans for the current year that affect the facts of the organization’s economic activity or its continuity, for example, the upcoming liquidation of the organization, then this must be written in a note.

In the form of tables, it is desirable to provide transcripts of the lines of the balance sheet and Form 2, in particular:

data on changes in the capital of the organization (authorized, reserve, additional, etc.);
on the composition and movement of reserves for future expenses and payments;
estimated reserves of the organization;
changes in the structure and volume of intangible assets and fixed assets;
data on the leased property of the organization;
information on financial investments, receivables and payables;
composition of production costs and other expenses;
sales volumes of products, goods, works, services by type of activity of the organization and sales markets;
data on securing the obligations of the organization;
all extraordinary facts of the economic activities of the organization in the reporting period and their consequences.

In addition to dry facts and figures, the explanatory note welcomes the analysis of the financial performance of the organization. Such information, first of all, is of interest to founders, shareholders and investors, but this data will also tell tax specialists a lot. In particular, information about business activity organization and its position in the market will benefit when applying for VAT deductions or when opening foreign economic activity. If the work is not going as fast as you would like, and the results of the year are losses, a well-written explanatory note with a detailed analysis of all factors will help to avoid suspicion from tax authorities in the application of illegal methods of tax reduction. If it will be possible to find answers to all questions of interest to tax authorities in the document, then avoid additional methods supervision will be easier.

Explanatory note to financial statements, sample

In order for our readers to have an idea of what this document might look like, we took the conditional organization Horns and Hooves LLC, which has been operating since 2005 and is engaged in the production and sale of dairy products. Her Chief Accountant compiled this document as follows:

Explanations to the balance sheet of Horns and Hooves LLC for 2017

1. General information

Society with limited liability(LLC) "Horns and Hooves" was registered by the Federal Tax Service No. 1 for St. Petersburg on March 29, 2005. State registration certificate No. 000000000, TIN 1111111111111111, KPP 22222222222, legal address: St. Petersburg, Nevsky Prospekt, 1.

The balance sheet of the organization was formed in accordance with the rules and requirements of accounting and reporting in force in the Russian Federation.

The authorized capital of the organization: 5,000,000 (five million) rubles, paid in full.
Number of founders: two individuals O. M. Kurochkin and I.I. Ivanov and one entity OOO "Moloko"
Primary activity: milk processing OKVED 15.51.
The number of employees as of December 31, 2016 was 165 people.
There are no branches, representative offices and separate subdivisions.

2. Main provisions of the accounting policy

The accounting policy of LLC "Horns and Hooves" was approved by the order of the director Ivanov I.I. dated December 25, 2013 No. 289. Applies linear method depreciation. Evaluation of inventories and finished products is carried out according to actual cost. The financial result from the sale of products, works, services, goods is determined by shipment.

3. Information about affiliates

Ivanov Ivan Ivanovich - the founder of a 50% share of ownership in the management company, holds the position of general director.

Kurochkin Oleg Mikhailovich - founder of a 30% stake in the management company.

The procedure for filling out an explanatory note f. 0503760 and sample

Budgetary and autonomous institutions submit, as part of their annual and quarterly financial statements, an Explanatory Note to the Balance of the institution f. 0503760. Let's talk about the composition of the forms, the procedure and deadlines for filling out the Explanatory Note f. 0503760. From the reporting for 2018, several forms of information of the explanatory note have been updated.

Submit an explanatory note (f. 0503760) as part of the annual and quarterly reporting. Form 0503760 consists of a text part, five tables and twelve reporting forms (applications), which are grouped into sections.

Download form 0503760 in word, and below you will find an example of filling out an Explanatory Note.

In quarterly reporting in 2018, submit forms: 0503760, 0503779, 0503295, 0503769 (except for the 1st quarter), 0503793 (if established by regional and local authorities).

Form 0503760 Explanatory note to the balance sheet of the institution: an example of filling out

To pass the Explanatory Note to the Institutional Balance without errors, see an example of form 0503760. Download a sample of filling out an Explanatory Note f 0503760. Inside you will find the text part, all tables and main applications.

To correctly fill in the forms for the reporting of the institution, go through the training program "Reporting of the institution" at the Glabukha School for public institutions

After completing the course, you will receive a certificate of professional development.

The procedure for filling out an explanatory note f. 0503760

Note! Since the reporting for 2018, some forms have changed as part of the explanatory note. Use the reporting guide for 2018 with updated forms in the State Finance System

For detailed instructions on filling out the new Explanatory Note form, see the journal article. Next, we will consider the composition of the form.

The composition of the explanatory note of budgetary and autonomous institutions is determined by paragraph 56 of Instruction No. 33n. In general, the explanatory note to the Balance of the institution f. 0503760 is a collection of tables and applications, combined according to the relevant attribute into information blocks. Let's take a closer look at form 0503760: instructions for filling out.

Text part- this is the initial part of the Explanatory Note (f. 0503760). In it, reflect information about the institution that is not grouped by tables and reporting forms (applications):

name of the institution, its legal and postal address;
organizational and legal form;
information about the founder;
kinds financial support activities;
numbers of personal and bank accounts that are opened in the financial institution or credit institutions;
information about the owner of the property;
who keeps accounting: institution or centralized accounting;
information that the founder has established, and about events after the reporting date. Including describe the events that were not reflected in the accounting due to late documents. It is enough to indicate such an event in the text part 0503760 and give its monetary value;
other essential information that is not included in the tables and annexes.

In section 1 "Organizational structure of the institution" include:

information about the main activities (table No. 1);
about the quantity separate subdivisions(f. 0503761);
in the text part - information that was not included in the tables and applications. This is information that has influenced the results of operations and characterizes organizational structure institutions. For example: the presence of a supervisory board, a change in the composition of powers to approve plans, the number of separate divisions, etc.

In section 2 "The results of the activities of the institution":

information on the results of the institution's activities in fulfilling the state (municipal) task (f. 0503762);
in the text part - information that influenced the results of activities and characterizes the organizational structure of the institution. For example, about measures to improve the skills of specialists and resources: the full-time and actual number of employees, the total value of property, the structure of the OCDI and real estate, the volume of purchases, etc.

In section 3 "Analysis of the report on the implementation of the institution's plan of its activities" include:

information on the implementation of activities within the framework of subsidies for other purposes and for the implementation of capital investments(f. 0503766);
use of targeted foreign loans (f. 0503767);
in the text part - information that influenced the results of the institution's activities and characterizes the implementation of the plan by the institution. For example, about accepted and monetary obligations, the fulfillment of which is provided for in the following years.

In section 4 "Analysis of the institution's reporting indicators":

information on the movement of non-financial assets of the institution (f. 0503768);
accounts receivable and accounts payable of the institution (f. 0503769);
financial investments of the institution (f. 0503771);
borrowing amounts (f. 0503772);
change in the balance of the balance sheet currency (f. 0503773);
accepted and unfulfilled obligations (f. 0503775);
performance judgments for the monetary obligations of the institution (f. 0503295);
cash balances of the institution (f. 0503779);
in the text part - information that was not included in the tables and applications. For example, indicate the reasons that influenced the amount of cash balances in the accounts, information about damages and theft in the institution.

In section 5 "Other issues of the institution" include:

information about the features of accounting by the institution (table No. 4).
Download an example of filling out table 4 of the explanatory note of form 0503760;
the results of measures taken by the internal state (municipal) financial control(table No. 5);
carrying out inventories (table No. 6);
the results of external state (municipal) financial control (table No. 7).
Download an example of filling out table 7 of the explanatory note f 0503760;
a list of forms that are not included in the financial statements due to the absence of numerical values of indicators in them;
in the text part - information that was not included in the tables and applications.

Above you can download a sample explanatory note to the balance sheet of a budgetary institution form 0503760.

Sample of filling out the form 0503760: the text part of the Explanatory Note

Form 0503760 Table 5: Filling example

When forming an explanatory note to the annual financial statements f. 0503760 it is necessary to fill in table No. 5 “Information on the results of activities internal control". In this table, reflect information on the results of internal control measures that were carried out in the reporting period. At the same time, in column 1 of the table, indicate the type of control measure (preliminary, subsequent, current), and in column 4 - measures taken to eliminate violations.

Sample Table 5:

Information (f. 0503762)

Information on the results of the institution's activities in fulfilling the state (municipal) assignment (f. 0503762) contains information corresponding to the name in the context of planned and actual indicators.

In the form 0503762, fill in the data on the state (municipal) services that the institution performed as part of the state assignment: code, name, unit of measure, natural and cost indicators of performance. If the state (municipal) task is not fulfilled or not completely fulfilled, indicate the reasons for this.

Information (f. 0503769)

In the Information (f. 0503769) indicate the generalized data on the status of settlements on receivables and payables for the reporting period. 0503769 make up separately for all types of financial security and separately for receivables and payables. Detailed filling in the form in the article>>

Information (f. 0503775)

In the Details (f. 0503775), indicate information about outstanding obligations, as well as about savings, grouping data into four sections: analytical information about

unfulfilled obligations;
unfulfilled monetary obligations;
expenditure commitments made in excess of the approved FCD plan;
savings when concluding contracts using competitive methods.

Information (f. 0503790)

From the reporting for 2017 introduced new form Information about objects of construction in progress, investments in real estate objects of a budgetary (autonomous) institution (f. 0503790). In the form, indicate in particular:

in column 4 the code of the investment object;
5 - cadastral number of the real estate object;
6 - accounting number of the capital investment object as of the reporting date, assigned by the institution;
7 - accounting number of the object assigned by the previous balance holder
8 – object status code. For example, 02 the object is mothballed, 04 - the construction of the object did not start, etc.;
column 12 indicates the reason why the construction was stopped or stopped;
column 16 - size estimated cost construction (reconstruction) as of the reporting date in accordance with the design and estimate documentation.

Instructions for filling out the Explanatory Note f. 0503160

Explanatory note f. 0503160 is included in the annual and quarterly budgetary reporting of state institutions. In the article, we talk about what sections, tables and applications f.0503160 consists of, how the text part of this report is filled out.

See below and download a sample of filling out the Explanatory Note f. 0503160 government institution.

Based on the order of the Ministry of Finance dated December 28, 2010 No. 191n, form 0503160, the Explanatory Note is included in the reporting on the execution of budgets of the budget system of the Russian Federation. It must be submitted:

government departments;
local governments;
state institutions;
management bodies of extrabudgetary funds.

Budgetary and autonomous organizations, state unitary enterprises, corporations "Rosatom" and "Roscosmos" in terms of operations in which they exercise the received powers of the RBS, PBS, administrators of budget revenues, are required to draw up reports in accordance with Instruction 191n, including filling out explanatory note 0503160.

Deadline and for what period to make

Explanatory note - a report that includes various tables and applications. For each constituent part, Instruction 191n has its own frequency of presentation. Form 0503160 in full with all tables and annexes is included in the annual reporting.

The composition and deadlines for the delivery of tables and forms included in the Explanatory Note, see the table

The text part of form 0503160 can also be submitted as part of monthly reporting at the request of a higher organization, RBS, GRBS, if there is a need to clarify individual indicators. The deadlines for submitting monthly, quarterly and annual reports are determined by the Ministry of Finance for the GRBS, and those, in turn, for subordinate institutions.

Download the blank form of the Explanatory Note in the form 0503160:

What to consider when filling out

Since the reporting of 2018, the federal standard has been in force in the public sector of the economy: “Presentation of accounting (financial) statements”. Approved by order of the Ministry of Finance No. 260n dated December 31, 2016. It requires an Explanatory Note, which should include the following information:

Organizational and legal form of the reporting entity and its address.
Name changes during the reporting period (if any).
The main legal acts regulating the activities of the institution, accounting, reporting.
Name of GRBS.
Enumeration of the main directions of activity.

The explanatory note should provide data on accounting estimates made in the reporting period, which may be associated with risks of adjusting the value of assets and liabilities in the future. These may be estimates of the impact of technical obsolescence on the value of inventories, the recoverable amount of fixed assets, reserves in connection with the expected outcome of litigation.

The composition of the explanatory note

General requirements for filling out an explanatory note are contained in paragraphs 151-174 of Instruction 191n. Explanatory note form 0503160 consists of:

text part;
six tables;
seventeen forms.

All components are divided into five sections.

Note! Since 2019, the reporting forms have changed and for 2018 you need to report using new forms. See how the forms were updated in the recommendation of the State Finance System

Also, use the reporting guide. It was prepared by the experts of the State Finance System, taking into account recent changes in Instruction 191n.

Sections of the explanatory note 0503160 indicating the reports related to each of them are shown in the table.

Analysis of the budget execution report

Analysis of financial statements indicators

Text part

Each section of the Explanatory Note contains a text part, the main purpose of which is:

disclosure of information that is not reflected in the tables and applications, but is of significant importance;
explanation of the reasons for non-fulfillment of the established planned indicators;
analysis of significant deviations (increase or decrease) in cash execution in terms of income compared to the previous reporting period;
interpretation of indicators in accounting forms that require additional analysis.

Section 1 contains information on the change in the number of state institutions and SUEs (MUPs) subordinate to the reporting entity that occurred during the reporting period. Adjustments to the composition of the budgetary powers of the UBP specified in f.0503161, related to the reporting period, are also indicated, for example, obtaining the status of an administrator of income, a manager of budget funds, etc.

Section 2 (f.0503162) is filled out only by those state-owned institutions in respect of which the state task has been formed by the GRBS. If the task is not set, the following questions are covered in the text part:

measures aimed at improving the efficiency of the use of budgetary funds;
the quantity, composition and technical condition of fixed assets, as well as the compliance of the available equipment with real needs;
timeliness of supplies of necessary consumables;
information about retraining and advanced training of employees.

The text part provides explanations about the specific results of the use of budgetary funds allocated to the institution within the framework of national projects, federal targeted programs. There should also be explanations about the existence of accepted budgetary or monetary obligations in excess of those established by the LBO.

Section 3 also includes:

Information on changes in the budget list of the GRBS (f. 0503163);
Information on budget execution (f. 0503164);
Information on the implementation of measures within the framework of targeted programs (f. 0503166);
Information on targeted foreign loans (f. 0503167).

Section 4 discloses financial statements that require additional clarification and analysis. Forms included:

Information on the movement of non-financial assets (f. 0503168);
Information on receivables and payables (f. 0503169);
Information on financial investments of the recipient of budgetary funds, the administrator of sources of financing the budget deficit (f. 0503171);
Information on the state (municipal) debt, provided budget loans (f. 0503172);
Information on changes in the balance of the balance sheet currency (f. 0503173);
Information on budget revenues from the transfer of part of the profits (dividends) of state (municipal) unitary enterprises, other organizations with state participation in capital (f. 0503174);
Information about accepted and unfulfilled obligations of the recipient of budgetary funds (f. 0503175);
Information about the balances of funds on the accounts of the recipient of budgetary funds (f. 0503178);
Information on investments in real estate objects, objects of construction in progress (f. 0503190).

This section also reflects other significant information, for example:

The reasons why, as of January 1, there were cash on hand, as well as account balances 1.201.00.000 and 3.201.20.000;
Causes of account balances 206.00, 302.00, analysis of their dynamics compared to the data of the previous reporting period;
Analysis of the structure of receivables and payables (for example, receivables for communication services is 50%, for utilities - 30% of the total share of receivables, etc.);
Causes of significant balances of receivables and payables (more than the limit set by the SRS or the financial authority).

Instruction 191n requires you to indicate other material information that characterizes the activities of the reporting entity. This should include information about the institution, accounting policies listed above, which must be disclosed in accordance with the federal standard.

The Explanatory Note includes 17 applications: forms 0503161-0503164; 0503166-0503169; 0503171-0503175; 0503177; 0503178; 0503190; 0503296. They are intended for a detailed interpretation of the most significant indicators of financial statements.

Starting from the reporting for 2018, the form 0503177 does not give up!

For example, the balance sheet 0503130 reflects the balances of NFA and depreciation at the beginning and end of the reporting period. In f.0503168, the movement within the period (inflow, outflow) of NFA for each balance sheet account, depreciation of fixed assets is shown. In f.0503169, the balance lines containing data on accounts payable and receivable are deciphered. Here the debt is indicated in the context of accounts, CCC, creditors, terms and grounds for occurrence.

Applications allow the parent organization, the recipient of the reporting, to see a detailed description of the economic activity of the institution for the reporting period.

See also: Sample complaint about the actions of the FMS

Sample filling Explanatory note f. 0503160

See an example of filling out the Explanatory Note 0503160 with the text part for state institutions:

The composition of the explanatory note upon reorganization or liquidation

f 0503169 - on receivables and payables;
f 0503178 - on cash balances;
f 0503173 - on changing the balance sheet currency.

In the text part, special attention should be paid to the succession of all obligations that the institution has. It is necessary to indicate whether there are claims from creditors, including claims pending in the courts.

Drawing up an explanatory note to the annual budget reporting

The explanatory note, among other things, contains 7 tables and 14 applications (document forms):

In the forms of documents attached to the Explanatory Note, bold frames highlight the columns subject to automated processing of information in order to summarize the data. The table above indicates which columns should be consolidated when the main manager of budgetary funds draws up a consolidated Explanatory Note based on the data of their subordinate institutions.

On the one hand, the Explanatory Note explains the results of the operations reflected in the accounting of the institution, and on the other hand, it deciphers the functional tasks and functional affiliation of the budgetary institution.

All tables and forms of the Explanatory Note can be divided into two categories. The first category includes tables that are filled out on the basis of data from synthetic and analytical registers. budget accounting. The second category includes tables that reflect the results of the activities of a budgetary institution for the reporting period. Such tables cannot be filled out based only on budget accounting data, since it is required to reflect both the quantitative and qualitative indicators of the institution's activities (both planned and actual), and the main functions and tasks of the institution.

All indicators in the Explanatory Note should be reflected in thousands of rubles.

According to clarifications Federal Treasury, tables for which the institution does not have indicators to fill out, should be submitted only in paper form with dashes.

The explanatory note is signed by the head of the institution and the chief accountant (persons replacing them).

Consider filling out the annexes to the Explanatory Note.

Explanatory note

The main normative documents regulating the process of drawing up budget reporting for 2005, including the Explanatory Note, are:

Instruction on the procedure for compiling and submitting annual, quarterly, monthly budget reports (approved by order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n);
Order of the Ministry of Finance of Russia dated November 11, 2005 No. 137n “On Amendments to the Instruction on the Procedure for Compiling and Submitting Annual, Quarterly, Monthly Budget Reporting, approved by Order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n”;
Explanations on performance reporting features federal budget the main administrators of the federal budget funds to the Federal Treasury (Appendix to the letter of the Ministry of Finance of the Russian Federation dated September 5, 2005 No. 42-7.1-01 / 2.4-250);
Explanations on performance reporting features consolidated budget subject of the Russian Federation (closed administrative-territorial formation) and the budget of the territorial state off-budget fund financial authorities subjects of the Russian Federation (closed administrative-territorial entities) to the Federal Treasury (letter of the Ministry of Finance of Russia dated September 22, 2005 No. 02-14-10a / 2695);
Letter of the Ministry of Finance of Russia dated November 22, 2005 No. 02-14-10 / 3155 “On the procedure for reflecting in budget accounting and reporting operations with revenues distributed among the budgets of the budget system of the Russian Federation”.

In accordance with the order of the Ministry of Finance of Russia dated November 11, 2005 No. 137n, the Explanatory Note (f. 0503160) is drawn up only upon delivery annual report. However, the body organizing the execution of the budget and the main manager of budgetary funds (GRBS) can independently determine the number of annexes to the Explanatory Note from the annual tables and forms of documents that should be submitted as part of the quarterly reporting, as well as set the deadlines for their submission.

Budget institutions have already drawn up an explanatory note when compiling reports for 9 months of 2005, and some even when compiling a semi-annual report.

The explanatory note is an appendix to the financial statements, which should contain information on the activities of the institution, methods for assessing assets and liabilities, comparability of data for the reporting and previous periods, as well as the main indicators of the institution's activities.

In the explanatory note, it is mandatory to reflect the facts of non-application and violation of the rules of budget accounting with appropriate justification, otherwise the non-application of the rules of budget accounting is considered as an evasion from their implementation and is recognized as a violation of the regulatory acts of the legislation of the Russian Federation.

With the introduction of the Instruction on the procedure for compiling and submitting budget reporting No. 5n, the form of the explanatory note has changed. If earlier it was drawn up in an arbitrary form, and there were instructions only about the composition of the sections of the explanatory note and what main points should be covered, now the explanatory note has a clear structure and filling rules.

The composition of the information that should be reflected in the Explanatory Note, and the order in which they are presented, are given in Section VII "The procedure for compiling separate sections Explanatory Note to the Annual, Quarterly Budget Reporting” by Order of the Ministry of Finance of Russia No. 5n dated January 21, 2005 (subject to changes dated November 11, 2005 No. 137n).

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ORDER of the Ministry of Finance of the Russian Federation of 24-08-2007 72n ON APPROVAL OF INSTRUCTIONS ON THE PROCEDURE FOR PREPARING AND PRESENTING THE ANNUAL QUARTERLY AND ... Relevant in 2018

Explanatory note (f. 0503160)

135. An explanatory note (f. 0503160) is drawn up by the main manager (manager), the recipient of budget funds, the administrator of budget revenues, the body organizing budget execution, the body implementing cash service budget execution (hereinafter for the purposes of this Instruction - the subject of budget reporting).

In column 7 - the reason for the change in the balance at the beginning of the reporting fiscal year:

revaluation of the value of assets carried out in accordance with the procedure established by the legislation of the Russian Federation;

reorganization (merger, accession, separation, separation, transformation), liquidation of the subject of budget reporting;

other reasons provided for by the legislation of the Russian Federation (specify which ones).

Columns 5, 6 are filled in only during the reorganization and (or) liquidation of the recipient of budget funds.

155. Information about shortages and theft of funds and material assets(f.0503176).

The information in the appendix contains analytical data summarized for the reporting period on the volume of shortages and theft of property of the subject of budget reporting based on the relevant analytical accounts of account 020900000 "Calculations on shortages".

The indicators reflected in the Appendix (f. 0503176) must be confirmed by the relevant budget accounting registers.

Column 3 shall indicate the final data (the amount in column 4 and column 5) on changes in the calculations for shortages in the context of the balance in the calculations for shortages at the beginning of the year (line 010), an increase in the calculations for shortages (line 020), a decrease in the calculations for shortages ( lines 040, 050) and the balance in shortages at the end of the reporting period (line 060).

Columns 4, 5 indicate data on changes in the calculations of shortages for budgetary activities and for income-generating activities, respectively, in the above-established section of the lines of the application.

156. Usage details information technologies(f. 0503177).

The information in the appendix contains data summarized for the reporting period on the expenses of the subject of budget reporting on information technologies necessary to ensure its activities.

The application is drawn up by the recipient of the budget funds.

The frequency of presentation is annual.

Columns 1, 2 indicate the names of indicators and codes of application lines.

Line 10 column 3 indicates the amount of expenses of the subject of budget reporting associated with the acquisition and modernization of computer equipment ( personal computers, printing devices, servers of various performance, network equipment of local area networks, data storage systems) and other similar costs.

Line 20 column 3 indicates the amount of expenses of the subject of budget reporting associated with the acquisition of non-exclusive (licensed) rights to software and databases (including copies of computer programs and databases on various media (CDs, CD-ROMs, etc.). .d.).

Line 30 column 3 indicates the amount of expenses of the subject of budget reporting associated with the acquisition of exclusive (property) rights to software and databases, including payment government contract to perform work on the creation of computer programs or databases.

Line 40 column 3 indicates the amount of expenses of the subject of budget reporting related to expenses for other activities in the field of information technology (connection to computer networks, creation and support of Internet sites and information systems, installation, adjustment of a local computer network, Maintenance, Maintenance, technical support and administration of computer equipment, systems for transmitting, displaying and protecting information, etc.).

On line 50 of column 3, the sum of lines 10 - 40 is indicated.

Lines 10 - 40 of column 4 indicate the rationale for the expediency of the expenses incurred (ensuring current activities, technical re-equipment, other purposes).

157. Information about the balances of funds on the accounts of the recipient of budget funds (f. 0503178).

The information in the application contains data on cash balances by sections of the application:

In section 1 "Accounts in credit institutions" - for each bank account opened with credit institutions, including funds in temporary disposal (hereinafter referred to as bank accounts);

in section 2 "Accounts with the body organizing the execution of the budget" - for personal accounts opened with the body organizing the execution of budgets, for entrepreneurial and other income-generating activities, as well as for funds in temporary disposal.

Data on cash balances bank accounts subject of budget reporting in foreign currency reflected in the ruble equivalent at the exchange rate established central bank Russian Federation as of the reporting date.

The application is formed by the recipient of the budget funds.

The indicators reflected in the Appendix (f. 0503178) must be confirmed by the relevant budget accounting registers of the recipient of the budget funds.

The frequency of presentation is annual.

In column 1, respectively, according to the sections of the Appendix, the numbers of bank accounts and personal accounts opened for the subject of budget reporting are indicated.

Column 2 indicates the code of the budget accounting account:

Section 1 - 020101000 "Cash of an institution in bank accounts", 320102000 "Cash of an institution in temporary disposal", 020103000 "Cash of an institution in transit", 020106000 "Letters of credit", 020107000 "Cash of an institution in foreign currency";

under section 2 - 220101000 "Funds of the institution in bank accounts", 320102000 "Funds of the institution in temporary disposal", 220103000 "Funds of the institution in transit";

Columns 3 - 6 indicate the amounts of cash balances at the beginning of the reporting financial year (columns 3, 4) and at the end of the reporting period, respectively (columns 5, 6), summarizing the sections (lines "Total for the section ...") and in in general for the Application ("Total" line).

158. Information on the dynamics and structure of the main indicators of budget execution (f. 0503179).

The information in the appendix contains the data of the budget execution report summarized for the reporting period in absolute and relative terms (as a percentage of annual assignments, taking into account changes) in comparison with the corresponding indicators of the previous year, as well as the structure of income and expenses of these budgets for the reporting year.

Application (f. 0503179) is formed:

The recipient of budget funds, the administrator of budget revenues based on the indicators of the Report (f. 0503127) generated as of the reporting date;

the main managers (managers) of budget funds based on the indicators of the consolidated Report (f. 0503127) generated as of the reporting date;

the body organizing the execution of the budget, based on the indicators of the Report (f. 0503117), formed as of the reporting date.

The frequency of presentation is annual.

Column 1 indicates the codes of the budget classification of the Russian Federation, respectively, by sections of the application:

in the "Expenses" section - in the context of sections and subsections of the functional expenditure classification budgets, target article;

in the section "Sources of financing budget deficits" - by groups, subgroups of sources of financing budget deficits.

Line 450 is formed as the difference between line 010 and line 200 of the application. Columns 9 - 12 of line 450 are not filled.

Column 2 indicates the codes of the application lines.

Columns 3, 4 indicate, respectively, for the previous and current reporting periods, the annual volume of budget assignments approved by the updated budget list of the corresponding year (recipients of budget funds - the annual volume of limits budget commitments with clarifications for the corresponding year): on income, expenditure and sources of financing budget deficits;

In column 5, respectively, by sections of the application, the amounts of executed budget assignments are indicated: by income, expenses and sources of financing budget deficits of the previous reporting period.

Column 6 indicates the relative (in percentage) calculated data of the ratio of the indicators of column 5 to the indicators of column 3, respectively, by sections of the application.

In column 7, respectively, by sections of the application, the amounts of executed budget assignments are indicated: by income, expenses and sources of financing budget deficits of the current reporting period.

Column 8 indicates the relative (as a percentage) calculated data on the ratio of the indicators in column 7 to the indicators in column 4, respectively, by sections of the application.

Column 9 indicates the share of indicators of annual appointments approved by the budget law for the previous reporting period: by budget revenues, budget allocations, sources of financing budget deficits (column 3) as a percentage of the total amounts of indicators reflected in lines 010, 200, 500 columns 3 applications.

Column 10 indicates the share of indicators of executed budget assignments of the previous reporting period: on budget revenues, budget expenditures, sources of financing budget deficits (column 5) as a percentage of the total amounts of indicators reflected in lines 010, 200, 500 columns 5 of the application.

Column 11 indicates the share of indicators of annual appointments approved by the updated budget schedule for the current reporting period: on budget revenues, budget allocations, sources of financing budget deficits (column 4) as a percentage of the total amounts of indicators reflected in lines 010, 200, 500 columns 4 applications.

Column 12 indicates the share of indicators of executed budget assignments of the current reporting period: in terms of budget revenues, budget expenditures, sources of financing budget deficits (column 7) as a percentage of the total amounts of indicators reflected in lines 010, 200, 500 columns 7 of the application.

159. Information on the cash execution of the estimate of income and expenses for income-generating activities (f. 0503182).

The information in the appendix contains data summarized for the reporting period on the results of cash execution of estimates of income and expenses for income-generating activities by the subject of budget reporting.

The application is drawn up by the main manager (manager), the recipient of budget funds, the body organizing the implementation of the budget.

Application (f. 0503182) is formed by summarizing the data on cash execution:

By the recipient of budget funds - based on the indicators of the Report (f. 0503137) generated as of the reporting date;

the main manager (manager) - based on the indicators of the consolidated Report (f. 0503137), formed as of the reporting date;

by the body organizing the execution of the budget - on the basis of the indicators of the Report (f. 0503114), formed as of the reporting date;

Frequency of presentation - quarterly, annual.

In lines 010, 200, 450, 500 of the Appendix (f. 0503182) the subject of budget reporting, indicators are reflected for the same periods of the Report (f. 0503137), the consolidated Report (f. 0503137) and the Report (f. 0503114).

Column 1 indicates the budget classification codes for which, as a result of budget execution, there are deviations between planned and actual indicators, in accordance with the sections of the application:

in the "Income" section - in the context of groups, subgroups of the classification of budget revenues;

in the "Expenses" section - in the context of sections and subsections of the functional classification of budget expenditures;

In the section "Sources of financing deficits" - by groups, subgroups of sources of financing budget deficits;

Column 2 indicates the codes of the application lines;

in column 3, respectively, by sections of the application, the volumes of approved estimates for income-generating activities of appointments are indicated: for income, expenses and sources of financing deficits;

in column 4, respectively, by sections of the application, the amounts of executed assignments for income-generating activities are indicated: for income, expenses, sources of financing deficits;

Column 5 indicates, respectively, by sections of the application, the difference between the data of the approved estimates for income-generating activities of assignments in column 3 and the amounts of assignments performed for income-generating activities in column 4;

column 6 indicates the reasons for the deviations between the data of the updated estimate of income and expenses for income-generating activities in column 3 and the amounts of assignments performed for income-generating activities in column 4.

160. When forming consolidated (consolidated) annexes to the Explanatory Note (f. 0503160), the data reflected in the columns of the application forms highlighted in bold are subject to summation by indicators of the same name and exclusion in the manner established by this Instruction of interrelated indicators for the positions of consolidated applications in the following composition :

Name of the document form	Form code according to OKUD	Column number
1	2	3
Information on the number of subordinate institutions	0503161	1 - 3
Information about the results of activities	0503162	1 - 7
Information on changes in the budget list of the main manager of budget funds	0503163	1 - 4
Information about budget execution	0503164	1 - 5
Information on the implementation of measures within the framework of target programs	0503166	1 - 5
Information about targeted foreign loans	0503167	1 - 3, 5, 6
Information on the movement of non-financial assets	0503168	2 - 11
Information about receivables and payables	0503169	1 - 4
Information about the financial investments of the recipient of budget funds	0503171	1, 2
Information about the state (municipal) debt	0503172	1, 2
Information on changes in balance currency balances	0503173	1 - 6
Information about shortages and theft of funds and material assets	0503176	2 - 5
Information about the use of information technology	0503177	2, 3
Information about the balances of funds on the accounts of the recipient of budget funds	0503178	2 - 6
Information on the dynamics and structure of the main indicators of budget execution	0503179	2 - 12
Information on the cash execution of the estimate of income and expenses for income-generating activities	0503182	2 - 5

161. The main manager (manager) of budget funds draws up a consolidated Explanatory Note (f. 0503160) in the amount of tables and applications defined for quarterly and annual budget reporting, based on the data of the consolidated Explanatory Notes (f. 0503160) and Explanatory Notes (f. 0503160 ) submitted by managers and recipients of budget funds, administrators of budget revenues, respectively.

At the same time, the compilation of summary Tables N 1 - 7, summary (consolidated) annexes to the Explanatory Note (f. 0503160) in the part of the columns not highlighted in the application forms by a bold line, as well as summary information reflected in the Explanatory Note (f. 0503160), is carried out by analyzing, summarizing and forming indicators that have had a significant impact and characterize the results of the activity of the subject of budget reporting for the reporting period, based on the data provided by the managers and recipients of budget funds.

162. The body organizing the execution of the budget draws up a consolidated Explanatory Note (f. 0503160) to consolidated reporting on budget execution based on the data of the consolidated Explanatory Notes (f. 0503160) of the main managers of budget funds and Explanatory Notes (f. 0503160) submitted by administrators of budget revenues.

At the same time, the compilation of summary Tables N 1 - 7, summary (consolidated) annexes to the consolidated Explanatory Note (f. 0503160) in the part of the columns not highlighted in the forms of applications with a thick line, as well as summary information reflected in the consolidated Explanatory Note (f. 0503160 ), is carried out by analyzing, summarizing and forming indicators that have had a significant impact and characterize the results of the activities of the subject of budget reporting for the reporting period, based on the data provided by the main managers of budget funds and administrators of budget revenues.

Compilation of consolidated (consolidated) applications is carried out in accordance with the provisions of paragraph 160 of this Instruction.

According to the Instruction on the procedure for compiling and submitting annual, quarterly, monthly budget reports (approved by order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n, hereinafter referred to as Instruction No. 5n), an Explanatory Note (f. 0503160) is included in the budget reporting. The methodologists of the company "1C" tell about how to compose it.

Sheet1

Name	OKUD code (No. for tables)	Columns to be consolidated
	Table 1	-
	table 2	-
	Table 3	-
	Table 4	-
	Table 5	-
	Table 6	-
	Table 7	-
	0503161	1-2
	0503162	1-14
	0503163	1-6
	0503164	1-5
	0503165	1-2
	0503166	1-4
	0503167	1-4
	0503168	2-5
	0503169	1-2
	0503171	1-2
	0503172	1-2
	0503173	1-3
	0503176	2-5
	0503177	2-3

Explanatory note

The main normative documents regulating the process of drawing up budget reporting for 2005, including the Explanatory Note, are:

Instruction on the procedure for compiling and submitting annual, quarterly, monthly budget reports (approved by order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n);
Order of the Ministry of Finance of Russia dated November 11, 2005 No. 137n "On Amending the Instruction on the Procedure for Compiling and Submitting Annual, Quarterly, Monthly Budget Reporting, approved by Order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n";
Clarifications on the peculiarities of reporting on the execution of the federal budget by the main administrators of federal budget funds to the Federal Treasury (Appendix to the letter of the Ministry of Finance of the Russian Federation dated September 05, 2005 No. 42-7.1-01 / 2.4-250);
Clarifications on the specifics of reporting on the execution of the consolidated budget of a constituent entity of the Russian Federation (a closed administrative-territorial entity) and the budget of a territorial state off-budget fund by the financial authorities of the constituent entities of the Russian Federation (closed administrative-territorial entities) to the Federal Treasury (letter of the Ministry of Finance of Russia dated September 22, 2005 No. 02 -14-10a/2695);
Letter of the Ministry of Finance of Russia dated November 22, 2005 No. 02-14-10/3155 "On the procedure for reflecting in budget accounting and reporting operations with revenues distributed among the budgets of the budgetary system of the Russian Federation".

In accordance with the order of the Ministry of Finance of Russia dated November 11, 2005 No. 137n, the Explanatory Note (f. 0503160) is drawn up only upon submission of the annual report. However, the body organizing the execution of the budget and the main manager of budgetary funds (GRBS) can independently determine the number of annexes to the Explanatory Note from the annual tables and forms of documents that should be submitted as part of the quarterly reporting, as well as set the deadlines for their submission.

Budget institutions have already drawn up an explanatory note when compiling reports for 9 months of 2005, and some even when compiling a semi-annual report.

The composition of the information that should be reflected in the Explanatory Note, and the order in which they are presented, are given in Section VII "The Procedure for Compiling Separate Sections of the Explanatory Note to Annual, Quarterly Budgetary Reporting" by Order of the Ministry of Finance of Russia No. 5n dated January 21, 2005 (subject to changes dated November 11, 2005 No. 137n).

The explanatory note, among other things, contains 7 tables and 14 applications (document forms):

Sheet1

Name	OKUD code (No. for tables)	Columns to be consolidated
Information about the methods of valuation of assets and liabilities	Table 1	-
Information about the main activities (functions) of the institution	table 2	-
Information on measures to improve the efficiency of spending budget funds	Table 3	-
Information about the reasons for underfunding (the formation of unused balances) during the budget execution	Table 4	-
Information on the results of internal control measures	Table 5	-
Information about the inventory	Table 6	-
Information about the results of control measures	Table 7	-
Information on the number of subordinate institutions and the direction of their activities	0503161	1-2
Information about the results of activities	0503162	1-14
Information about changes in the budget schedule	0503163	1-6
Information about the cash execution of the budget	0503164	1-5
Performance Details budget spending	0503165	1-2
Information about the implementation of target programs	0503166	1-4
Information about targeted foreign loans	0503167	1-4
Information on the movement of non-financial assets	0503168	2-5
Information on receivables and payables	0503169	1-2
Information about the financial investments of the institution	0503171	1-2
Information about the state (municipal) debt	0503172	1-2
Information on changes in balance currency balances	0503173	1-3
Information about shortages and theft of funds and material assets in budgetary institutions	0503176	2-5
Information on the use of information technology in the activities of a budgetary institution	0503177	2-3

All tables and forms of the Explanatory Note can be divided into two categories. The first category includes tables that are filled out on the basis of data from synthetic and analytical registers of budget accounting. The second category includes tables that reflect the results of the activities of a budgetary institution for the reporting period. Such tables cannot be filled out based only on budget accounting data, since it is required to reflect both the quantitative and qualitative indicators of the institution's activities (both planned and actual), and the main functions and tasks of the institution.

All indicators in the Explanatory Note should be reflected in thousands of rubles.

According to the explanations of the Federal Treasury, tables for which the institution does not have indicators should be submitted only in paper form with dashes.

The explanatory note is signed by the head of the institution and the chief accountant (persons replacing them).

Consider filling out the annexes to the Explanatory Note.

Table No. 1. Information on the methods of valuation of assets and liabilities

According to the Instruction on the procedure for compiling and submitting annual, quarterly, monthly budget reports, Table No. 1 should describe the methods of budget accounting used to assess the assets and liabilities of a budgetary institution, as well as operations to change them during budget execution.

The table must provide information on all types of objects that were accounted for by the institution during the reporting period, as well as on the methods of their assessment and the points of reflection in accounting.

When filling out the table, one should be guided by the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated April 26, 2004 No. 70n.

The table is informational and is not subject to consolidation (consolidation).

Example

Table No. 1

Sheet1

Name of the accounting object	Characteristics of the evaluation method	The moment of reflection of the operation in accounting
1	2	3
fixed assets	Acceptance for accounting - at the initial cost. The initial cost is the amount of the institution's actual investments in the acquisition, construction and manufacture of fixed assets. When an institution receives fixed assets under a donation agreement (free of charge), their current cost is recognized as the initial cost. market price as of the date of acceptance for accounting, as well as the cost of services related to their delivery, registration and bringing them into a condition suitable for use.	Date of signing of the acceptance certificate.
		Date of the revaluation
	Write-off - at residual value. Objects worth up to 1,000 rubles are written off at their original cost when put into operation.	Date of signing the write-off act (statement of issuance of material assets for the needs of the institution).
	Free transfer is made at residual value
	Intra-departmental movement - according to book value- initial (restoration) taking into account changes due to reconstruction, modernization, etc.	Date of signing the acceptance certificate
	Reflected in accounting in rubles (since 01/01/2006 in rubles and kopecks).
Intangible assets	Acceptance for accounting at historical cost.	Date of signing the acceptance certificate
Intangible assets	Items previously subject to revaluation are accounted for at replacement cost.	Date of the revaluation
Depreciation	Depreciation is not charged on fixed assets worth up to 1000 rubles inclusive.
	For items of fixed assets and intangible assets worth from 1,000 rubles to 10,000 rubles inclusive, depreciation is charged in the amount of 100% of the book value.	When the object is put into operation.
	For items of fixed assets and intangible assets worth more than 10,000 rubles, depreciation is accrued starting from the 1st day of the month following the month the item was accepted for accounting, on a straight-line basis, at rates calculated based on the useful life of the item. The useful life of fixed assets is determined when the items are accepted for accounting in accordance with the Classification of fixed assets included in cushioning groups(approved by Decree of the Government of the Russian Federation of 0101.2002 No. 1) in accordance with maximum terms beneficial use	Monthly, on the last day of the month in the amount of 1/12 of the annual amount
inventories	Acceptance for accounting at actual cost	Date of admission to the institution (date primary document)
inventories	Write-off at the average actual cost (since 01/01/2006 at the actual cost of each unit or at the average actual cost)	Date of issue into service
Finished products	Acceptance for accounting at actual cost	Invoice claim date
Finished products	Write-off at actual cost	Date of issue to the customer
Investments in non-financial assets	accrual method	Date of the primary document on admission to the institution (performance of work, provision of services to bring it to a state suitable for use)
Cash in bank accounts	cash method	Based on an extract from personal account formed by the treasury body (bank statement)
Cash	cash method	Date of statement of income (expenditure) cash warrant
Cash documents	cash method	Date of issue of the stock receipt (expenditure) cash order
Accounts receivable	accrual method
Advances paid	cash method	On the basis of a payment order, an extract from a personal account generated by the treasury body (bank statement)
Accountable amounts	cash method	Date of incoming (outgoing) cash order, advance report
Accounts payable	accrual method	Moment of transfer of ownership (date of invoicing, invoice)
Settlements with the budget	cash method	Date of extract from the personal account, generated by the treasury body (bank statement)
Payments to the budget	accrual method	The moment of occurrence of the obligation in accordance with the tax legislation
Income	Cash method (used in 2005 for budget revenues)	Time of transfer of ownership
Income	accrual method	Time of transfer of ownership
Expenses	accrual method	Date of occurrence (date of summary payroll, statements of accrued depreciation, received invoices for payment, and other documents)
Limits on budget commitments	cash method	Date of the expense schedule (expenditure notice)
Budget commitments	cash method	The moment the obligation arises (date of conclusion of the contract, invoicing, consolidated payroll, etc.)

Table No. 2. Information about the main activities (functions) of the institution

The table must list all the main functions and activities of a budgetary institution. Each area of activity of the institution must be given a brief description and legal justification (link to legal documents).

These tables are not subject to compilation, the information presented in it is necessary for institutions - the main managers of budgetary funds to monitor the activities of their subordinate institutions - recipients of budget funds.

If a budget institution is an administrator of income, then this fact must be reflected in Table No. 2, if not, then when checking the statements, it becomes clear why expenses exceed income and the result of the institution's activities for the reporting period is negative.

Consider filling out the table using the example of a medical institution - a clinic.

Example

Table number 2

Sheet1

Function name	a brief description of	Legal justification for the emergence of a function
1	2	3
Rendering medical care population	First aid (obstetrics, general medicine, dentistry, epidemiology, laboratory diagnostics, nursing, exercise therapy, dietology) Outpatient and polyclinic care, including in a day hospital and a hospital at home Works and services for the examination of temporary disability Works and services for the examination (control) of the quality of medical care Works and services in the examination of professional suitability Works and services for preliminary and periodic medical examinations Works and services in preventive medicine Works and services in the field of epidemiology	charter, Health Law
Provision of paid medical services	Providing the population with additional services to the guaranteed volume of free medical care in the form of preventive, medical diagnostic, rehabilitation, prosthetic, orthopedic and dental care Expansion of the structure of services provided to the population Usage financial resources received for the provision of paid medical services to the population, for production and social development team, as well as the creation additional features to pay employees of the MUSIC.	Regulation on the procedure for providing paid services population by municipal medical institutions, license
Ensuring economic activity	Providing employees of the institution with overalls, stationery and household goods	Charter

The primary agency reporting to should be agreed on how much detail each line of business should be described.

Table No. 3. Information on measures to improve the efficiency of spending budget funds

The table should reflect information about the measures that were taken in the reporting period and led to savings in budget funds or allowed them to be spent more efficiently.

Example

Table 3

Sheet1

Taken measures	Results of the measures taken

The introduction of penalties for late delivery advance reports by accountable persons	Possibility to more effectively plan and implement expenses according to the relevant items of the economic classification of expenses.
Introduction of standards for providing employees with stationery	Reduction of expenses under article 340 “Increase in the cost of inventories”
Conclusion of an annual contract for transport services (there is no own transport fleet). Previously, contracts were signed on a monthly basis.	Saving budgetary funds under article 222 "Transport services" due to a discount under an annual contract.
Introduction of norms for the number of damaged forms strict accountability and penalties for damage to forms in excess of the norm	Saving budgetary funds by reducing costs
Increasing the share of procurement of medicines (food, etc.) on a competitive basis *	Reduction of budget expenditures

Note:
* - the need for procurement of goods, works (services) for state and municipal needs is enshrined in the provisions of the legislation. Specialists of the Ministry of Finance of the Russian Federation at the All-Russian Workshop "Formation of Budget Reporting", held in the Ministry of Finance of Russia on December 14-16, 2005, clarified that in Table No. 3 information on procurement on a competitive basis should not be reflected. Thus, the table should reflect only those activities that are undertaken within the institution, and not on the basis of regulatory legal acts.

Institutions - the main managers can distribute (reduce or increase) the limits of budgetary obligations for their subordinate institutions based on how effectively they used budgetary funds in previous period and how they performed their main functions. The GRBS may provide information on such activities in Table No. 3.

Table No. 4. Information on the reasons for underfunding (the formation of unused balances) in the course of budget execution

Table No. 4 is filled in by the main managers of budgetary funds, institutions organizing the execution of budgets, and bodies providing cash services for the execution of budgets.

The table should reflect the results of the analysis on the execution of the text articles of the law (decision) on the budget, indicating the reasons for underfunding and the formation of unused funding balances at the end of the reporting period.

In column 1, you must indicate the article of the law on the budget (federal, on the budget of a constituent entity of the Russian Federation, on the budget of ZATO or local budget), which spells out the functions and responsibilities of the institution. Thus, if in the relevant legal documents there is no link to the institution, the table is not filled. If the institution does not have information to fill out this table, then dashes must be put in columns 1-3.

Table No. 4 is informational, its data are not subject to compilation.

Table No. 4

Sheet1

The procedure for filling out table No. 4 can be viewed on the website of the Federal Treasury www.roskazna.ru, where explanatory notes to the statements for 9 months of 2005 of the UFC for the Republic of Altai and the UFC for the Voronezh region are given as an example.

Table No. 5. Information on the results of internal control measures

Table No. 5 reflects information on the activities carried out by the main administrators (managers) and budgetary institutions subordinate to them, the purpose of which is to control compliance with the requirements of budgetary legislation, the preparation of estimates of income and expenses, as well as the correctness of accounting and reporting.

It is advisable to single out measures of preliminary, current and subsequent internal financial control separately.

Internal control should be exercised at all stages of the budget process. The head of an institution (GRBS, RBS) is responsible for organizing an effective internal control system both in his institution and in subordinate budgetary institutions.

The internal control of the recipient of budgetary funds is a set of procedures aimed at preventing errors and violations of authorization, tracking and verifying the implementation of operations with budgetary funds.

Internal controls should provide ongoing assessment financial activities institutions; verification of the results from the implementation of activities, whether they meet the tasks and plans that are provided for by the charter of a budgetary institution; informing the head of a budgetary institution about the results of the audit (assessment, investigation, study or audit).

Example

Table 5

Sheet1

Type of control measures (preliminary, current, subsequent)	Name of the event	Violations prevented in the reporting period	Violations of past years identified in the reporting year

Preliminary	Checking the compilation of income and expenditure estimates for 2005 (compliance of the amounts of expenses with the established norms of budget legislation)	no violations found	no violations found
Current	Verification of compliance of the sums of concluded contracts with the level of prices in the region for goods, works and services.	no violations found	no violations found
Current	Control over the non-exceedance of the amounts of concluded contracts with the balances of the limits of budget obligations for the relevant items of expenditure.	no violations found	no violations found
Subsequent	Control over the targeted use of budget funds, compliance with the procedure for working with cash and the procedure for conducting cash transactions.	no violations found	no violations found

Table No. 6. Information on the inventory

Table No. 6 should reflect information on all inventories conducted in the institution during the reporting period. Paragraph 109 of the Instruction on the Procedure for Compiling and Submitting Budget Reporting No. 5n (as amended by Order No. 137n dated November 11, 2005) states that inventory information is provided only at the end of the year. Nevertheless, at the All-Russian Workshop "Formation of Budget Reporting", held at the Ministry of Finance of Russia on December 14-16, 2005, it was noted that Table No. 6 should also reflect information on all inventories for the reporting year, carried out on a mandatory basis in accordance with clause 2 of Article 12 of Federal Law No. 129-FZ "On Accounting":

when transferring property for rent, redemption, sale;
before preparing annual financial statements;
when changing financially responsible persons;
upon detection of facts of theft, abuse or damage to property;
when natural disaster, fire or other emergencies caused by extreme conditions;
in case of reorganization or liquidation of the institution;
in other cases, provided by law Russian Federation.

Example

Table 6

Sheet1

Date of inventory	Inventory object	Inventory result	Measures to eliminate identified discrepancies
1	2	3	4
01.12.2005	fixed assets	A shortage of overalls (medical gowns) was revealed	The shortfall amount was deducted from wages supply manager Ivanova I.M.
01.12.2005	Intangible assets		-
01.12.2005	inventories	Food shortage detected	The detected amount of shortage is within the limits of natural attrition, therefore, by decision of the head, it was written off to the expenses of the institution.
01.12.2005	Cash	No discrepancies with accounting data were found	-
01.12.2005	Accounts payable	No discrepancies with accounting data were found	-
01.12.2005	Accounts receivable	No discrepancies with accounting data were found	-

Table No. 7. Information on the results of control measures

Table No. 7 should reflect information on external control activities that were carried out during the reporting period. Such activities include inspections of the Accounts Chamber, bodies Federal Service financial and budgetary supervision, treasury bodies, control and audit bodies, inspections of the Federal Tax Service and other authorized bodies.

Example

Table 7

Sheet1

Check date	Name of the control body	Check subject	Test Results	Measures based on the results of the audit
1	2	3	4	5
01.06.2005 – 05.07.2005	Control and Audit Department	1. Intended use budget funds	At the expense of budgetary funds, a car damaged as a result of an accident due to the fault of the driver was repaired	An act of violations was drawn up. The head and the chief accountant were brought to administrative responsibility.
		2. The correctness of budget accounting (reflecting transactions, maintaining budget accounting registers) in accordance with the current this moment legal acts	No violations found
		3. Compliance with the procedure for working with cash and the procedure for conducting cash transactions.	No violations found

Form 0503161. Information on the number of subordinate institutions and the direction of their activities

The form is filled in by institutions - the main managers (managers) of budgetary funds, which in this table reflect information on the number of subordinate institutions and sections of the functional classification of expenses for which they are financed.

Example

Sheet1

Form 0503162. Information on the results of activities

This table belongs to the second category of tables and will require the participation of industry specialists, for example, specialists from the planning department, the department economic analysis and etc.

The table must reflect the quantitative and qualitative (statistical) indicators of the institution.

For example, for medical institutions such quantitative and qualitative indicators can be:

number of visits;
the number of house calls served;
number of bed days;
the number of services provided during the reporting period;
types of services;
the amount of funds received (for paid services), etc.

Form 0503162 indicators are subject to consolidation, therefore, the list of indicators must be determined by the main manager of budgetary funds and communicated to all subordinate institutions. That is, there must be an appropriate administrative document that contains codes, names of indicators and units of their measurement, according to which a report should be drawn up by all subordinate institutions.

If the institution does not have instructions on how to fill out this form, then it should not be filled out, otherwise problems will arise on the reporting set.

Sheet1

Name of indicator	Unit measurements	In fact, for the previous reporting period	During the reporting period										As planned for the upcoming reporting period
			1 quarter		2 quarter		3 quarter		4 quarter		total
			according to plan	actually	according to plan	actually	according to plan	actually	according to plan	actually	according to plan	actually
1	2	3	4	5	6	7	8	9	10	11	12	13	14

Form 0503163. Information on changes in the budget list of the main manager of budget funds

To be filled in by institutions - the main managers of budgetary funds. In the form, it is necessary to reflect, in the context of budget classification codes, information about changes in the budget list made in the reporting period, and also indicate the reasons for these changes.

According to the explanations of the specialists of the Federal Treasury, form 0503163 is filled out not only for expenses, but also for income, and only for those sections that have undergone changes in the reporting year. In column 1, the data are reflected in the context of sections and subsections of the functional classification of expenses and in the context of types of income. In column 6, you must indicate a link to normative act, on the basis of which changes were made to the budget list.

Sheet1

Code of the section, subsection according to the functional classification of expenses	Approved for a year by the law (decision) on the budget, rub.	Approved for the reporting period		The difference between the updated budget list and approved budget assignments, rub.	Reasons for deviations
		budget painting, rub.	updated budget list, rub.		Reasons for deviations
1	2	3	4	5	6

Form 0503164. Information on cash execution of the budget

In accordance with the explanations given at the All-Russian Workshop "Formation of Budget Reporting", held at the Ministry of Finance of Russia on December 14-16, 2005, information on the cash execution of the budget for the reporting period should be displayed in form 0503164, while in column 1 "Budget reporting code classification"

income should be reflected only in the context of groups and subgroups,
expenses - in the context of sections and subsections of the functional classification of expenses,
and for sources of financing the budget deficit, only their types are indicated.

Column 2 "Appointed in accordance with the updated budget list, rub." completed on the basis of the relevant normative document(law on the budget, approved consolidated budget schedule). For expenses, these are annual assignments; for incomes and sources of financing the budget deficit, these are assignments approved by the revised consolidated budget schedule.

Column 3 is filled in on the basis of budget accounting data, and the data reflected in it must be the same as in the Report on budget execution (f.0503127).

In columns 4 and 5, you should indicate the amount and reasons for deviations in cash execution from the updated budget schedule. Reasons for deviations can be:

change in the macroeconomic situation;
changes in legislation;
cost blocking;
seasonality of expenses;
the duration of the terms of the conclusion of state contracts;
late submission of payment documents;
reservation of funds;
failure to meet the limits of budgetary obligations;
changing the payment schedule, etc.

Example

Sheet1

Budget classification code	Appointed in accordance with the updated budget list, rub.	Fulfilled (cash execution of the budget), rub.	Deviation of cash execution from the revised budget schedule
Budget classification code	Appointed in accordance with the updated budget list, rub.	Fulfilled (cash execution of the budget), rub.	amount, rub.	reasons for deviations
1	2	3	4	5
901	5 000 000	4 867 900	132 100	1. Failure to submit for accounting contracts for utility services 2. Changing the payment schedule

According to the order of the Ministry of Finance of Russia dated November 11, 2005 No. 137n, data on all columns, including column 5 "Reasons for deviations", are subject to consolidation in this form. We recommend that the GRBS compile a classifier of reasons for use by subordinate institutions, which will allow consolidating data on the reasons for deviations.

Under the treasury system of budget execution at the end of the reporting year, cash execution is usually equal to the approved budget assignments. The excess of the latter over cash execution means that there are balances of budget funds unused until December 31, which, in accordance with the provisions Budget Code RF are subject to return to the appropriate budget.

Form 0503165. Information on the effectiveness of budget expenditures

Form 0503165 should reflect the results of the analysis (if possible in quantification) the relationship between the volume (structure) of budget expenditures and the results obtained in the main areas of activity (main functions).

Columns 1 and 2 are filled in on the basis of budget accounting data and are subject to consolidation when the chief manager draws up a summary explanatory note.

In column 3, you need to indicate for what purposes the budget funds were spent for each section and the result.

Sheet1

Form 0503166. Information on the implementation of targeted programs

To be completed by institutions that receive funds under targeted programs. In column 1, you should indicate the name of the program (subprogram) in which the institution participates, in column 3 - approved budget allocations within the framework of this program (subprogram), in column 4 - execution. Column 5 should describe what activities were planned for the reporting year within the framework of the target program, column 6 - what was actually achieved, column 7 - the reasons for the non-fulfillment of the planned activities.

When the chief manager draws up a summary Explanatory Note, the data of columns 1-4 are consolidated, the data of the remaining columns are used by the GRBS to monitor the implementation of targeted programs by institutions subordinate to it.

Sheet1

Program, subroutine		Approved by revised budget list, rub.	Fulfilled	Events		Reasons for deviations
Name	the code	Approved by revised budget list, rub.	Fulfilled	planned	implemented	Reasons for deviations
1	2	3	4	5	6	7
-	-	-	-	-	-	-

Form 0503167. Information on targeted foreign loans

To be filled in if during the reporting period the institution was provided with target foreign loans. The form should reflect the types of targeted foreign loans used in accordance with the Program of State external borrowings, the purpose of use and information about their achievement with the disclosure of the reasons for not achieving the goal.

Sheet1

Name of creditor	loan agreement		Amount of credit used, rub.	Purpose of using borrowed funds	The degree of achievement of the goal
Name of creditor	the date	room	Amount of credit used, rub.	Purpose of using borrowed funds	The degree of achievement of the goal
1	2	3	4	5	6
-	-	-	-	-	-

Form 0503168. Information on the movement of non-financial assets

When compiling the Explanatory Note, it is necessary to provide information on the movement of non-financial assets of the institution for the reporting period. At the same time, information must be provided separately for all types of fixed assets, intangible assets, non-produced assets and inventories.

In accordance with the explanations given at the All-Russian Workshop "Formation of Budget Reporting", information should be provided for each analytical account accounting for non-financial assets separately.

Example

cars and equipment

(name of non-financial asset)

Sheet1

Name of indicator	Line code	Sum
		Total	including
		Total	on budgetary funds	on extrabudgetary funds
1	2	3	4	5
Balance at the beginning of the year	10	680 000	560 000	120 000
Received, total	20	150 000	100 000	50 000
including purchased	21	120 000	70 000	50 000
received free of charge	22	30 000	30 000	-
surplus credited	23	-	-	-
as a result of revaluation	24	-	-	-
Retired, total	30	55 300	37 000	18 300
including implemented	31	53 000	35 000	18 000
donated	32	-	-	-
scrapped due to damage	33	2 000	2 000	-
written off due to emergencies	34	-	-	-
write-off shortfall	35
of them by the perpetrators	36	300	-	300
at the expense of the institution	37	-	-	-
spent on needs institutions	38	-	-	-
Retired as a result of revaluation	39	-	-	-
Balance at the end of the reporting period		774 700	623 000	151 700

When compiling the form for fixed assets, line 38 "spent for the needs of the institution" should reflect the data on write-offs of fixed assets worth up to 1000 rubles inclusive, written off at the time of putting into operation.

In addition, the Explanatory Note should provide information on technical condition, efficiency of use and security of the institution and its structural divisions fixed assets (compliance with the size, composition and technical level funds of real need for them). Also, it should be indicated what activities were carried out by the institution during the reporting period to improve the condition and safety of fixed assets, the characteristics of completeness and information on the timeliness of receipt of inventories.

Form 0503169. Information on receivables and payables

The form as of January 1 of the year following the reporting one should reflect information on the status of settlements on accounts receivable and accounts payable with an explanation of the reasons for the formation of amounts of debt.

The forms are drawn up separately for budgetary and extrabudgetary activities, as well as for accounts payable and receivables, so in total 4 forms 0503169 must be drawn up.

Form 0503169 is filled out based on the data of the General Ledger of Accounts:

020500000 "Settlements with debtors on income", 020600000 "Settlements on issued advances", 020700000 "Settlements on loans issued", 020800000 "Settlements with accountable persons" and 020900000 "Settlements on shortages" - accounts receivable;
030200000 "Settlements with suppliers and contractors", 030300000 "Settlements on payments to the budget" and 030400000 "Other settlements with creditors" - accounts payable.

In column 1, you should indicate the 26-digit number of the budget accounting account, in column 2 - the amount of debt. These two columns are subject to a set.

Columns 3 - 5 contain information about organizations of creditors (debtors), documents - the grounds for the occurrence of debt and the causes of debt and are needed by the main managers to control the settlements of subordinate institutions.

Example

Sheet1

Budget account number	Amount, rub.	Name of the debtor (creditor)	Date, document number - grounds for the occurrence of debt	The reason for the formation of debt
1	2	3	4	5
05510037500000327130204730	6 000	MUP "Customer Service"	Contract no. 14-89/14 dated 01/03/2005	No limits on budgetary obligations under Article 223
05510037500000327130402730	4 580	Sergeev Andrey Ivanovich	Payroll No. 12 of December 21, 2005	Unpaid wages due to illness of an employee

Form 0503171. Information about the financial investments of the institution

The table should provide information on financial investments made by a budgetary institution in the reporting year, as well as provide a legal justification for the presence of financial investments.

Sheet1

When compiling a summary Explanatory Note, the data of columns 1 and 2 are consolidated.

Form 0503172. Information on the state (municipal) debt

Information on the state (municipal) debt, if any, should be reflected in the context of debt obligations. Basically, it is filled in by the main managers of budgetary funds and bodies organizing the execution of budgets.

Sheet1

The form is filled out on the basis of the General Ledger data on accounts 030101000 "Settlements with creditors on domestic debt obligations" and 030102000 "Settlements with creditors on external debt obligations". Column 1 should reflect the 26-digit account number, column 2 - the amount of debt. The data in columns 1 and 2 are subject to consolidation when the chief manager draws up a consolidated Explanatory Note.

Form 0503173. Information on changes in the balance of the balance sheet currency

This table is filled in if there have been changes in the balance sheet currency as of January 1 of the reporting year and on the reporting date. Such a situation, for example, may arise due to errors in the transfer of balances when switching to new instruction on budget accounting, if a revaluation of the institution's assets was carried out or if accounting errors made in the previous reporting period were discovered and corrected, as well as in the event of reorganization and transfer of the institution to another subordination.

When compiling a summary Explanatory Note, the main managers, instead of form 0503173, submit in electronic and paper form a Certificate of change in the balance of the balance sheet currency in the form presented in Appendix 3 to the letter of the Ministry of Finance of Russia dated 05.09.2005 No. 42-7.1-01 / 2.4-250 and Appendix 5 to the letter of the Ministry of Finance of Russia dated September 22, 2005 No. 02-14-10a / 2695.

Sheet1

Budget account number	Balance at the end of the previous financial year	Balance at the beginning of the reporting financial year	Reason for discrepancy
1	2	3	4
-	-	-	-

Column 1 is called "Budget accounting account number", and the data of the Budget Execution Balance at the end of the previous year and at the beginning are compared current year. The balance, as you know, is formed according to the account code (9 characters), therefore, it would be more correct in this form to reflect not the account number (26 characters), but the budget accounting account code (9 characters).

To avoid problems with the host organization budget reporting, you should agree on the rules for filling out form 0503173 with the main manager.

Form 0503176. Information on shortages and theft of funds and material assets in budgetary institutions

It is necessary to provide information on the shortages of financial and non-financial assets of the institution identified during the reporting period, recorded on account 0209000 "Calculations for shortages". This form is similar to the previously used form No. 15 (approved by order of the Ministry of Finance of the Russian Federation of June 15, 2000 No. 54n) and is filled out in a similar manner.

Also, after the tabular part, the text must indicate what measures were taken by the institution to identify and replenish the amounts of shortages.

Example

Sheet1

Name of indicator	Line code	Sum
		Total	including
		Total	on budgetary funds	on extrabudgetary funds
1	2	3	4	5
Balance due at the beginning of the year	010	-	-	-
including awarded by the court	011	-	-	-
	012	-	-	-
Shortages and thefts of funds and material assets have been established since the beginning of the year, total	020	1 400	1 400	-
of which attributed to the perpetrators by a court decision	030	-	-	-
Collected from the perpetrators	040	1 400	1 400	-
Written off by the institution	050	-	-	-
Balance of debt at the end of the year (lines 010 + 020 - 040 - 050)	060	-	-	-
awarded by the court	061	-	-	-
is under investigation	062	-	-	-

During the inventory carried out on December 1, 2005, a shortage of property was revealed - medical gowns in the amount of 10 pieces with a total value of 1,200 rubles. The supply manager Ivanova I.M. was recognized as the guilty person. By the decision of the head, from the salary of Ivanova I.M. the market value of the missing property was retained - 1400 rubles.

Form 0503177. Information on the use of information technology in the activities of a budgetary institution

The table reflects the costs of purchasing and upgrading computer equipment, the costs of acquiring non-exclusive (licensed) rights to software and databases (including copies of computer programs and databases on various media (CDs, CD-ROMs, etc.). d) the cost of creating software and databases (including the payment of a state contract for the execution of work on the creation of computer programs or databases), as well as the acquisition of exclusive rights to them from copyright holders, as well as expenses for other activities in the field of information technology (connection to computer networks , creation and support of Internet sites and information systems, installation, adjustment of a local area network, maintenance, maintenance, technical support and administration of computer equipment, systems for transmitting, displaying and protecting information, etc.).

In addition, it is necessary to provide a justification for the expediency of the expenses incurred (support for current activities, technical re-equipment, other purposes).

Example

Sheet1

Name of indicator	Line code	Amount, rub.	The main purposes of the expenses incurred
1	2	3	4
Acquisition costs: computer science	10	150 000	Ensuring current activities (equipment of accounting and information department)
non-exclusive (licensed) rights to software and databases	20	45 000	Acquisition of software to automate budget accounting and reporting
Expenses for the creation of software and databases, as well as the acquisition of exclusive rights to them	30	-	-
Expenses for other activities in the field of information technology	40	15 000	Signed a contract for maintenance during the year of the software
Total	50	210 000

In order to fill out this form, it is necessary to keep analytical records for each acquired object in the context of the types of costs indicated in the form 0503177.

Features of the preparation of the Explanatory Note by the bodies organizing the execution of budgets and the bodies providing cash services for the execution of the budget

Submission of an annual report on the execution of the budget of the corresponding level by the bodies organizing the execution of budgets and the bodies providing cash services for the execution of budgets must be accompanied by the submission of an Explanatory Note, which should contain the results of the analysis of the execution of the relevant budget.

If the data of the tables that are filled in by all budget recipients are needed by higher organizations for control and effective operational management, then when drawing up the Explanatory Note to the consolidated Report on budget execution, these data are not needed. The Explanatory Note reflects only those data that characterize the execution of the budget in terms of revenues, expenditures and sources of financing the budget deficit.

After compiling a report on budget execution, it is necessary to analyze the reporting indicators, and the Explanatory Note should:

When analyzing reporting indicators, one should use the methods of structural, dynamic and factor analysis.

When comparing the structure of revenues, expenditures and sources of financing budget deficits in 2005 with those in 2004, problems may arise, since from January 1, 2005, by order of the Ministry of Finance of Russia dated December 10, 2004 No. 114n, a new budget classification. Therefore, before comparing the indicators of these two reporting periods, they should be brought to a form convenient for comparison.

The Explanatory Note also states:

provide information on the activities carried out during the reporting period and aimed at improving the qualifications and training of accountants, to assist them in working in the new conditions. Such events can be seminars, workshops, conducted both on their own and with the involvement of specialists, the creation of a methodological council, etc.;
describe the problems encountered in the execution of the budget in this reporting period;
provide information on control measures taken to inspect budgetary institutions.

Explanatory note f 160. Legislative framework of the Russian Federation

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Table No. 1. Information on the methods of valuation of assets and liabilities

Example

Table No. 2. Information about the main activities (functions) of the institution

Example

Table No. 3. Information on measures to improve the efficiency of spending budget funds

Example

Table No. 4. Information on the reasons for underfunding (the formation of unused balances) in the course of budget execution

Table No. 5. Information on the results of internal control measures

Example

Table No. 6. Information on the inventory

Example

Table No. 7. Information on the results of control measures

Example

Form 0503161. Information on the number of subordinate institutions and the direction of their activities

Example

Form 0503162. Information on the results of activities

Form 0503163. Information on changes in the budget list of the main manager of budget funds

Form 0503164. Information on cash execution of the budget

Example

Form 0503165. Information on the effectiveness of budget expenditures

Form 0503166. Information on the implementation of targeted programs

Form 0503167. Information on targeted foreign loans

Form 0503168. Information on the movement of non-financial assets

Example

Form 0503169. Information on receivables and payables

Example

Form 0503171. Information about the financial investments of the institution