Order 162n in the new edition. Financial result of an economic entity

"Public institutions: audits and audits of financial and economic activities", 2011, N 6

Effective January 1, 2011 the federal law N 83-FZ<1>, in accordance with which the legal status of budgetary institutions changes. As amended by this document in Civil Code, a state (municipal) institution can be state-owned, budgetary and autonomous. For each type of institution, the Ministry of Finance has developed Instructions for maintaining accounting: N 162n<2>- for state institutions, N 174n<3>- for budgetary institutions, N 183n<4>- for autonomous institutions. The procedure for transferring balances on the accounts of the previously valid Instruction N 148n<5>to the accounts of the new Instructions is explained in the Letter of the Ministry of Finance of Russia N 02-06-07 / 1546<6>. About what instructions the financial department gave to institutions - in our article.

<1>Federal Law No. 83-FZ of May 8, 2010 "On Amendments to Certain legislative acts Russian Federation in connection with the improvement of the legal status of state (municipal) institutions".
<2>Instructions for the use of the Chart of Accounts for budget accounting, approved. Order of the Ministry of Finance of Russia dated 06.12.2010 N 162n.
<3>Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n.
<4>Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. Order of the Ministry of Finance of Russia dated December 23, 2010 N 183n.
<5>Instructions for budget accounting, approved. Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n.
<6>Letter of the Ministry of Finance of Russia dated 04.25.2011 N 02-06-07 / 1546 "On the Methodological Recommendations on the Procedure for Recording Incoming Balances of Assets, Liabilities and Financial Results in Accounting when Making a Decision on the Transformation of a State (Municipal) Institution by Changing its Type" ( hereinafter - Methodological recommendations).

Since 2011, the organization and maintenance of accounting by state (municipal) institutions have been carried out on the basis of the Unified Chart of Accounts and Instructions for its application, approved by Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n (hereinafter - Single Plan accounts, Instruction N 157n).

The task of the accountant is to compile a working table of correspondence between the accounts of Instruction N 148n and the accounts of Instructions N N 162n, 174n, 183n (depending on the type of state (municipal) institution) used in this institution. In the work, you can use the Letters of the Ministry of Finance, which contain tables of correspondence between the chart of accounts of Instruction N 148n and the new Accounting Instructions:

dated December 29, 2010 N 02-06-07 / 5396 - for state institutions, as well as other participants in the budget process;
dated December 29, 2010 N 02-06-07 / 5397 - for budgetary institutions in respect of which a decision was made to provide them with subsidies from the relevant budgets budget system RF;
dated December 29, 2010 N 02-06-07 / 5398 - for autonomous institutions.

When transferring account balances, you should pay attention to the following points:

all operations for the transition from Instruction N 148n to Instruction N N 162n, 174n, 183n should be carried out in the interreporting period after the closing of the accounts as part of the completion of operations in 2010 and before the reflection of operations in 2011;
the transfer of account balances should be drawn up with a Certificate (f. 0504833, which is approved by Order of the Ministry of Finance of Russia N 173n<7>).

<7>Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), bodies local government, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions, and Guidelines for their application."

Transition to the norms of Instruction N 162n

In paragraph 1 of the Methodological Recommendations, the Ministry of Finance draws attention to the fact that a state institution, in accordance with the provisions of Federal Law N 83-FZ, in transition period may carry out income-generating activities with the transfer of income from this activity to the income of the corresponding budget of the budget system of the Russian Federation or without such transfer. Therefore, the scheme for transferring balances on accounting accounts depends on what decision is made by the executive authorities and local self-government in relation to this institution. Schematically, this transfer will look like in the following way:

Name activities institutions, reflected in the 18th discharge numbers accounts	The implementation of the bringing operating income without contributions to the budget	The implementation of the bringing operating income from credited to the budget
View Code activities outgoing remainder - 2010	View Code activities incoming remainder - 2011	View Code activities outgoing remainder - 2010	View code activities incoming remainder - 2011
budgetary activity	1	1	1	1
income generating activity	2	2	2	1 <*>
Activity with the means being in temporary disposal	3	3	3	3

<*>With the exception of account balances Money institutions.

More questions are caused by the transfer of account balances and registration of transactions for the transfer of income to the budget of the budget system of the Russian Federation in relation to those institutions for which it has been decided that with a change in their legal status they will carry out income-generating activities with the transfer of income received to the budget. What should these institutions look out for?

In paragraph 1 of the Guidelines, the financiers indicated that when transferring balances on accounts for income-generating activities, the code for the type of activity on cash accounts does not change. Outgoing balances on them as of 01/01/2011 are transferred to the accounts of Instruction N 162n, containing in the 18th category of the account number the code of the type of financial security (activity) 2 - "Income-generating activity", as follows:

Transfer Instruction	accounting account Money according to Instructions N 148n	accounting account Money according to Instructions N 162n
For personal account balances accounting for income-generating activities	2 201 01 000	2 201 11 000
, transferred to personal accounts accounting institutions , credited to the respective personal accounts in 2011	2 201 03 000	2 201 13 000
transferred to the accounts of the institution accounting for funds from the bringer credit activity income organizations (for bank accounts - ruble and (or) in foreign currency), credited to relevant bank accounts in 2011	2 201 03 000	2 201 23 000
For cash balances income-generating funds activities at the cash desk of the institution	2 201 04 000	2 201 34 000
For cash balances from income-generating activities on letters of credit opened institution	2 201 06 000	2 201 26 000
For cash balances from income-generating activities on accounts in credit institutions on operations with foreign currency	2 201 07 000	2 201 27 000

The logic of transferring cash balances becomes apparent when considering further operations related to the transfer of funds to the income of the relevant budgets.

In accordance with paragraph 2.1 of the Guidelines, the accountant needs to make the following entries regarding the closing of cash balances on their accounting accounts in connection with the transfer of cash to budget revenue:

in the amount of the institution's obligations to transfer to the income of the corresponding budget the balances of funds issued by the Certificate (f. 0504833):

in the amount of cash deposited by the institution to its personal account for operations with funds from income-generating activities from the cash desk (based on expenditure cash warrant, receipts for the announcement of the contribution in cash):

Account debit 2 210 03 560 "Increase accounts receivable on operations with a financial authority in cash"

Credit of account 2 201 34 610 "Disposal of funds from the cash desk of the institution";

in the amount of cash credited to the personal account of the institution for operations with funds from income-generating activities (based on the documents attached to the extract from personal account institutions):

Credit of accounts 2 201 13 610 "Disposal of funds of the institution in transit in the treasury body", 2 210 03 660 "Reduction of receivables from cash transactions with the financial body".

Additionally, the amount of cash receipts reflects an increase in off-balance sheet account 17 "Cash receipts to the accounts of an institution" according to the income code of the corresponding budget of the budget system of the Russian Federation according to the budget classification of the Russian Federation 000 3 03 99010 00 0000 180 "Other gratuitous receipts to federal institutions";

in the amount of funds transferred from the personal account of the institution for operations with funds from income-generating activities to budget revenue (based on the documents attached to the extract from the personal account of the institution):

Debit account 2 401 10 180 "Other income"

Additionally, the amount of cash withdrawals reflects a decrease in off-balance sheet account 17 "Inflow of funds to the accounts of the institution";

The receipt of funds in the income of the corresponding budget is reflected as follows:

At the same time, the revenue administrator notifies the state institution by Notice (f. 0504805) of the receipt of funds transferred by him to the budget revenue. On the basis of the said notice, the state institution exercising certain powers of the revenue administrator of the relevant budget reflects the closing of income settlements:

Credit of account 1 205 80 660 "Reduction of accounts receivable on other income".

The next step is to close, in connection with the transfer to the budget revenue, the amounts of funds credited based on the results of the institution's activities before January 1, 2011 (based on the documents attached to the extract from the institution's personal account) to the institution's personal account for operations with funds from income-generating activities (clause 2.2 of the Guidelines):

in the amount of funds credited to the personal account of the institution for operations with funds from income-generating activities:

Debit of account 2 201 11 510 "Receipts of funds of the institution to personal accounts in the treasury"

Credit of accounts 2 201 13 610 "Disposal of funds of the institution in transit in the Treasury", 2 303 05 730 "Increase in accounts payable for other payments to the budget"

At the same time, on the basis of the Certificate (f. 0504833) and the documents attached to the extract from the personal account of the institution, the state institution reflects transactions for settlements with debtors:

Debit account 1 303 05 830 "Reduction of accounts payable for other payments to the budget"

Credit of the corresponding account of the analytical accounting of the account 1 205 00 000 "Calculations on income", 1 206 00 000 "Calculations on advanced payments", 1 209 00 000 "Calculations on damage to property", 1 303 00 000 "Calculations on payments to budgets", 1 304 02 000 "Settlements with depositors", 1 304 03 000 "Settlements on deductions from wage payments";

in the amount of funds transferred from the personal accounts of institutions to the budget (based on the documents attached to the extract from the personal account of the institution):

Debit account 2 303 05 830 "Increase in accounts payable for other payments to the budget"

Credit of account 2 201 11 610 "Disposal of funds of the institution from personal accounts in the treasury body".

Additionally, the amount of cash withdrawals reflects a decrease in off-balance sheet account 17 "Inflows of funds to the accounts of an institution" according to the income code of the corresponding budget of the budget system of the Russian Federation according to the budget classification of the Russian Federation 000 3 03 99010 00 0000 180 "Other gratuitous receipts to federal institutions";

in the amount of income received in the budget:

<*>At the same time, the categories from the 1st to the 17th reflect the corresponding categories (from the 1st to the 17th) of the income code of the corresponding budget of the budget system of the Russian Federation according to the budget classification of the Russian Federation 000 1 17 05000 00 0000 180 "Other non-tax revenues".

At the same time, the revenue administrator notifies the state institution by Notice (f. 0504805) of the receipt of funds transferred by him to the budget revenue.

On the basis of the said notice, the following intradepartmental calculations are reflected:

Example 1. By decision of the executive authorities, the budgetary institution changed its organizational and legal form from 01.01.2011, becoming a state institution. Income-generating activities are carried out by the organization with the transfer of income from paid services in the income of the corresponding budget of the budgetary system of the Russian Federation.

In the general ledger at the end of the period, there are the following cash balances formed as a result of income-generating activities (figures are conditional):

account 2 201 01 000 "Cash on the accounts of the institution" - 156.358 thousand rubles;
account 2 201 03 000 "Cash of the institution on the way" - 35.385 thousand rubles;
account 2 201 04 000 "Cashier" - 6.375 thousand rubles.

The accountant of the institution with a Certificate (f. 0504833) issued a transfer of balances from the accounts of Instruction N 148n to the accounts of Instruction N 162n as follows:

Name and basis ongoing operation	Account number	Sum, thousand roubles.
by debit	on credit
Transferring cash balances funds attributable in the accounts of the institution	2 401 03 000 <*>	2 201 01 000	156,358
2 201 11 000	2 401 03 000 <*>	156,358
Transferring cash balances institution funds, on the way	2 401 03 000 <*>	2 201 03 000	35,385
2 201 13 000	2 401 03 000 <*>	35,385
Transferring cash balances cash on hand institutions	2 401 03 000 <*>	2 201 04 000	6,375
2 201 34 000	2 401 03 000 <*>	6,375

<*>The use of this account is not regulated by the Methodological Recommendations, but, according to the author, the account can be used in practice, since it is a transit account and is used only to transfer balances.

In 2011, in accordance with Instruction N 162n and the Methodological Recommendations, the state institution made the following accounting entries for the transfer of cash balances to the budget income:

Name and basis ongoing operation	Account number	Sum, thousand roubles.
by debit	on credit
Reflection of obligations transfer agencies in budget revenue balances Money	1 205 81 560	1 303 05 730	196,118
Delivery of funds from the cash desk of the institution to personal account	2 210 03 560	2 201 34 610	6,375
Crediting funds institutions on a personal account	2 201 11 510	2 210 03 660	6,375
Crediting funds institutions, previously on the way	2 201 11 510	2 201 13 610	33,375
Transfer of money funds from a personal account institutions to the budget	2 401 10 180	2 201 11 610	196,118
Reflection on the base Notices (f. 0504805), received from the revenue administrator, closing settlements by income	1 303 05 830	1 205 81 660	196,118

Thus, after carrying out operations on the transfer of funds to the budget income, the cash accounting accounts will be closed.

In clause 3 of the Methodological Recommendations, the financial department indicated that when the founder decides to create a state (municipal) state institution on 01.01.2012 by changing the type of state (municipal) budget institution, for which in 2011 no decision was made to provide him with subsidies from the budget in accordance with paragraph 1 of Art. 78.1 of the Budget Code of the Russian Federation, the formation of incoming balances for assets, liabilities and financial results is carried out at the beginning of 2012 in the interreporting period in the same way as described above.

Operations for transferring cash balances formed as of 01/01/2012 on the relevant accounts of the institution, as well as funds received as a result of the activities of the institution before the specified date in the income of the relevant budget, are reflected in 2012 by similar accounting entries provided for in clause 2 of the Methodological recommendations.

Transition to the norms of Instructions N N 174n and 183n

The transition to accounting in accordance with the norms of Instructions N N 174n and 183n is the same and is given in clause 4 of the Methodological Recommendations. When transferring balances from the accounts of the previously valid Instruction N 148n to the accounts of Instructions N N 174n and 183n, the norms of clause 21 of Instruction N 157n should be taken into account. By virtue of this paragraph, the activities of budgetary and autonomous institutions are reflected according to the following codes financial security, indicated in the 18th digit of the account number:

4 "Subsidies for the implementation of the state (municipal) task";
5 "Subsidies for other purposes";
6 "Budget investments";
7 "Funds for compulsory health insurance".

For reference. By virtue of paragraph 1 of Art. 78.1 of the RF BC, subsidies are provided to budgetary and autonomous institutions to reimburse the standard costs associated with their provision of state (municipal) services (performance of work) in accordance with the state (municipal) task, as well as for other purposes. The procedure for determining the volume and conditions for the provision of these subsidies, depending on the level of the budget, are established by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, and local administration.

According to budget activity accounts:

containing in the 8th - 14th digits of the account number the code of the target item of expenditure of the corresponding budget for the implementation of targeted programs, expenditures, the source of financial support for which was subsidies, subventions, other intergovernmental transfers having a special purpose, subject to the availability of calculations requiring completion in the financial (2011) year and (or) implementation in 2011 of the indicated expenses for the same purposes, with financial provision of these expenses by providing the institution with a subsidy for other purposes, the balances are transferred to accounts containing the code of the type of financial security (activity) 5 - "Subsidies for other purposes";
on other accounts of budgetary activities not listed above, the balances are transferred to accounts containing the code of the type of financial support (activity) 4 - "Subsidies for the implementation of the state (municipal) assignment".

On accounts with funds in temporary disposal, containing in the 18th digit of the account number the code of the type of activity 3 - "Activity with funds at temporary disposal", the balances should be transferred to a similar code of the type of financial security (activity).
Income-generating activity accounts for which transactions related to the provision of paid services were recorded, balances are transferred to the code of the type of financial security 2 - "Income-generating activity", with the exception of balances formed as part of the activities of an institution with compulsory medical insurance funds.

Account balances resulting from the operations of the institution with funds received from CHI program, should be transferred to accounts with the code of the type of financial security (activity) 7 - "Funds for compulsory health insurance".

Further, it should be noted that in accordance with the norms of paragraphs 9, 10 of Art. 9.2 Law N 7-FZ<8>and Art. 3 Law N 174-FZ<9>the property of budgetary and autonomous institutions is secured on the basis of the right of operational management. Without the consent of the founder (owner), the institution cannot dispose of especially valuable movable property assigned to it or acquired at the expense of funds allocated to it by the founder (owner) for the acquisition of such property, as well as immovable property. At the same time, additional accounting entries are made by a budgetary and autonomous institution:

for activities related to budgetary funds:

in the sum of the outgoing balances on the corresponding accounts of the analytical accounting of accounts 1,205,00,000 "Calculations on income", 1,209,00,000 "Calculations on shortages", debit balances of the account 1,303,00,000 "Calculations on payments to the budget", reflects the debt of the institution on the transfer to the budget revenue of funds received from debtors of previous years:

Debit account 4 401 30 000 "Financial result of previous reporting periods"

Credit of account 4 303 05 000 "Calculations on other payments to the budget";

in the amount of incoming balances on the accounts of non-financial assets of the Unified Chart of Accounts for analytical groups of synthetic accounts of accounting objects 10 "Real estate of the institution" and 20 "Especially valuable movable property of the institution", settlements with the founder are reflected in the composition of incoming balances on the accounts of the institution:

Account debit 0 401 30 000 "Financial result of previous reporting periods" (4 401 30 000, 5 401 30 000)

Account credit 0 210 06 000 "Settlements with the founder" (4 210 06 000, 5 210 06 000);

for income-generating activities:

In the amount of incoming balances on accounts of non-financial assets of accounts of accounting objects 10 "Real estate of the institution" and 20 "Especially valuable movable property of the institution" in terms of settlements with the founder:

Debit account 2 401 30 000 "Financial result of previous reporting periods"

Credit of account 2 210 06 000 "Settlements with the founder".

<8>Federal Law No. 7-FZ of January 12, 1996 "On non-profit organizations".
<9>Federal Law No. 174-FZ of November 3, 2006 "On Autonomous Institutions".

Further, in accordance with paragraph 4.2 of the Guidelines, the institution must, upon the formation of incoming balances as of the beginning of the financial year, notify the founder (in the context of types of financial security):

on the amounts of incoming balances for settlements with the budget in terms of the institution's obligations to transfer funds received from debtors of previous years to the budget revenue;
on the total amount of incoming balances on the accounts of non-financial assets on accounts 10 "Institutional real estate" and 20 "Especially valuable movable property of the institution", which should be equal to the amount of incoming balances in settlements with the founder.

The founder of budgetary and autonomous institutions, on the basis of the Certificate (f. 0504833), in the amount of the incoming balances formed by the institution for settlements with the budget in terms of the institution's obligations to transfer to the budget income from the payment (return) of debtors of previous years of funds, reflects in the budget accounting incoming balances for the corresponding income type accounts: 1 205 20 000, 1 205 30 000, 1 205 40 000, 1 205 71 000, 1 205 72 000, 1 205 74 000, 1 205 81 000.

Debit account 1 204 33 000 "Participation in state (municipal) institutions"

Credit of account 1 401 30 000 "Financial result of the previous reporting periods".

Example 2. By decision of the executive authorities, the budgetary institution changed its organizational and legal form from 01.01.2011, becoming autonomous. In 2010, budgetary funds were allocated only for the implementation of the main activity. Institutions are recognized as especially valuable movable property vehicles on the balance sheet at the beginning of the year.

In the general ledger as of 01.01.2011, there are the following outgoing account balances (conditional figures):

Budget activity	income generating activity	funds in temporary disposal
Account number	Sum, thousand roubles.	Account number	Sum, thousand roubles.	Account number	Sum, thousand roubles.
1 101 01 000	16 500 683	2 101 01 000	25 450 723	3 201 02 000	12 893
1 101 05 000	2 500 983	2 101 04 000	600 859	3 304 01 000	12 893
1 104 02 000	8 359 128	2 104 02 000	16 159 837
1 104 05 000	173 892	2 104 04 000	145 934
1 105 03 000	5 349	2 105 05 000	45 789
1 205 02 000	12 367	2 201 01 000	157 893
1 209 04 000	153	2 201 04 000	3 453
1 401 03 000	10 486 515	2 205 03 000	143 483
		2 209 04 000	6 789
		2 302 22 000	15 689
		2 401 03 000	10 087 529

The accountant of the institution issued a Certificate (f. 0504833) to transfer the balances from the accounts of Instruction N 148n to the accounts of Instruction N 183n:

Name and basis ongoing operation	Account number	Sum, thousand roubles.
by debit	on credit
Carryover of balances by main institutions	1 401 03 000 4 101 12 000 2 401 03 000 2 101 12 000 1 401 03 000 4 101 25 000 2 401 03 000 2 101 34 000	1 101 01 000 1 401 03 000 2 101 01 000 2 401 03 000 1 101 05 000 1 401 03 000 2 101 04 000 2 401 03 000	16 500 683 16 500 683 25 450 723 25 450 723 2 500 983 2 500 983 600 859 600 859
Transferring account balances depreciation	1 104 02 000 1 401 03 000 2 104 02 000 2 401 03 000 1 104 05 000 1 401 03 000	1 401 03 000 4 104 12 000 2 401 03 000 2 104 12 000 1 401 03 000 4 104 25 000	8 359 128 8 359 128 16 159 837 16 159 837 173 892 173 892
Carryover of balances inventories institutions	1 401 03 000 4 105 33 000 2 401 03 000 2 105 35 000	1 105 03 000 1 401 03 000 2 105 05 000 2 401 03 000	5 349 5 349 45 789 45 789
Transferring account balances Money	2 401 03 000 2 201 11 000 3 401 03 000 3 201 11 000 2 401 03 000 2 201 34 000	2 201 01 000 2 401 03 000 3 201 02 000 3 401 03 000 2 201 04 000 2 401 03 000	157 893 157 893 12 893 12 893 3 453 3 453
Transferring account balances income accounting	1 401 03 000 4 205 20 000 2 401 03 000 2 205 30 000	1 205 02 000 1 401 03 000 2 205 03 000 2 401 03 000	12 367 12 367 143 483 143 483
Transferring account balances accounting for shortages	1 401 03 000 4 209 74 000 2 401 03 000 2 209 74 000	1 209 04 000 1 401 03 000 2 209 04 000 2 401 03 000	153 153 6 789 6 789
Transferring account balances accounting for liabilities	2 302 22 000 2 401 03 000 3 304 01 000 3 401 03 000	2 401 03 000 2 302 34 000 3 401 03 000 3 304 01 000	15 689 15 689 12 893 12 893
Carryover of balances financial result	1 401 03 000 1 401 03 000 2 401 03 000 2 401 03 000	1 401 03 000 1 401 30 000 2 401 03 000 2 401 30 000	10 486 515 10 486 515 10 087 529 10 087 529

The following incoming account balances are reflected in the general ledger as of 01.01.2011:

Targeted activities means	Rendering activities services (work performed)	funds in temporary disposal
Account number	Sum, thousand roubles.	Account number	Sum, thousand roubles.	Account number	Sum, thousand roubles.
4 101 12 000	16 500 683	2 101 12 000	25 450 723	3 201 11 000	12 893
4 101 25 000	2 500 983	2 101 34 000	600 859	3 304 01 000	12 893
4 104 12 000	8 359 128	2 104 12 000	16 159 837
4 104 25 000	173 892	2 104 34 000	145 934
4 105 33 000	5 349	2 105 35 000	45 789
4 205 20 000	12 367	2 201 11 000	157 893
4 209 74 000	153	2 201 34 000	3 453
4 401 30 000	10 486 515	2 205 30 000	143 483
		2 209 74 000	6 789
		2 302 34 000	15 689
		2 401 30 000	10 087 529

When the founder decides to provide a budgetary institution with subsidies from 01.01.2012 from the relevant budget of the budgetary system of the Russian Federation in accordance with paragraph 1 of Art. 78.1 of the RF BC, the formation of incoming balances for assets, liabilities and financial results as of the beginning of 2012 is carried out in the manner similar to that provided for in clause 4 of the Methodological Recommendations.

Magazine editor

"Public institutions:

audits and checks

financial and economic activity"

When forming indicators of accounting objects, as of 01.10.2015, the changes made to Instruction No. 162n by Order of the Ministry of Finance of the Russian Federation No. 127n dated 17.08.2015 will apply. You will learn about what amendments are being made to the instructions for budget accounting by reading the article.

Last year, the Order of the Ministry of Finance of the Russian Federation of August 29, 2014 No. 89n came into force, which made adjustments to Instruction No. 157n, as a result of which the accounting rules for separate operations have been significantly changed. The new version of Instruction No. 157n required amendments to Instruction No. 162n, but the Ministry of Finance was in no hurry to bring these two documents into uniformity. Now, almost a year later, by Order No. 127n, the provisions of instructions No. 162n and No. 157n have been brought into line, and the changes introduced by this order are more capacious and extensive compared to the amendments of Order No. 89n. Effective date of Order No. 127n -September 19, 2015, and hisRegulations applywhen forming indicators of accounting objects as of October 1, 2015, unless otherwise provided accounting policy institutions. We will talk about the main changes in budget accounting in the article.

Considering the provisions of Order No. 127n, we will focus only on those that significantly affect the reflection in the accounting of operations of the financial and economic activities of the institution and are relevant for the activities of institutions that are part of the system of power ministries and departments. For example, account 0 106 34 340 “Increase in investments in inventories - other movable property of the institution” was excluded from paragraph 19 of Instruction No. 162n, since depreciation is not charged on inventory items. Therefore, despite the presence of this account in clause 19 of Instruction No. 162n, no actual accounting entries were made with it. Its exclusion from the above paragraph does not affect accounting.

Acceptance for accounting of unrecorded objects of non-financial assets

Paragraph 31 of Instruction No. 157n establishes that unrecorded objects of non-financial assets identified during inspections and (or) inventory of assets are accepted for accounting at their current estimated value established for accounting purposes as of the date the objects were accepted for accounting. In view of this, the corresponding amendments were made to clauses 7, 12, 16 and 23 of Instruction No. 162n. So, in clause 7 of Instruction No. 162n, the phrase “surplus of fixed assets identified during the inventory, according to market value is reflected…” was replaced by the words “unrecorded items identified during the inventory are reflected…”, a similar replacement took place in paragraph 12 (in relation to intangible assets) and paragraph 16 (in relation to objects non-produced assets). In clause 23 of Instruction No. 162n, which establishes the procedure for accounting for inventories, the word "surplus" is replaced by the word "unaccounted for", and the word "market" is replaced by the word "estimated". Thus, objects of non-financial assets identified during the inventory (with the exception of objects of non-produced assets) are called not surplus, but unaccounted objects and are accepted for accounting at the current estimated value. Correspondence of accounts on acceptance for accounting of unrecorded objects of non-financial assets has not changed.

fixed assets

In the debit of account 0 101 00 000, in correspondence with the credit of account 0 304 04 310, operations are reflected on the acceptance for budget accounting of fixed assets received free of charge at the formed cost, not only between institutions subordinate to one main manager (manager) budget funds, but also between institutions and the separate divisions, endowed with the authority to maintain accounting records (new edition of paragraph 5, clause 7 of Instruction No. 162n).

Clause 7 of Instruction No. 162n is supplemented with accounting entries reflecting:

transfer of fixed assets between groups of objects (such operations are necessary when an object is mistakenly assigned to a group of fixed assets that does not correspond to the OKOF);
acceptance for accounting of objects obtained as a result of the implementation of research, development and technological work;
accounting on the off-balance account of retired property until the moment of its dismantling and (or) disposal;
dismantling of the fixed asset object, which is a unit of inventory accounting.

Below are the new accounting records of the above paragraph of Instruction No. 162n.


Acceptance of fixed assets for accounting
Fixed assets were transferred between groups and (or) types of property in the institution:
a) disposal of fixed assets from a group and (or) type of property (at their initial (book) value)
with simultaneous write-off of depreciation amounts
b) acceptance of inventory items of fixed assets for the relevant group and (or) type of property:
- in terms of the book value of the object

Objects of fixed assets received as a result of the implementation of research, development and technological work by the institution are accepted for accounting
Disposal of property, plant and equipment
Items of fixed assets that became unusable were retired when a decision was made to write them off, including when a decision was made to terminate the operation of an accounting object due to its physical and obsolescence:
- in terms of the amount of depreciation accrued on the object
- in terms of the residual value of the property
The out-of-service property was assigned to the off-balance account until the moment of its dismantling and (or) disposal (clause 10, paragraph 6)
Disassembly of the fixed asset object
The dismantling of the fixed asset object, which is an inventory unit, is reflected:
- in terms of its initial (book) value

New inventory objects of accounting received as a result of dismantling were accepted:
– in terms of their initial (book) value
- in terms of accrued depreciation
Part of the fixed asset object, which is an inventory unit, has been liquidated

In case of conservation (reactivation) of an object of fixed assets for a period of more than three months, information is entered in the inventory card on conservation (reactivation) of the object. Accounting entries are not made for the corresponding accounts of the analytical accounting of account 0 101 00 000.

Intangible assets

By Order No. 127n, in paragraph 12 of Instruction No. 162n, an accounting entry was added reflecting the acceptance for accounting of objects received free of charge intangible assets when securing the right of operational management in cases provided by law of the Russian Federation, upon receipt from residents of the Russian Federation and individuals non-residents of the Russian Federation: account debit 0 102 30 320 / account credit 0 401 10 180.

Non-produced assets

Order No. 89n in paragraph 71 of Instruction No. 157n introduced provisions establishing that land used by institutions on the right of permanent (perpetual) use (including those located under real estate objects) are accounted for on the corresponding analytical account of account 103 00 “Non-produced assets” on the basis of a document (certificate) confirming the right to use the land plot, according to their cadastral value(the value indicated in the document for the right to use a land plot located outside the territory of the Russian Federation).

In connection with this innovation, Order No. 127n in paragraph 16 of Instruction No. 162n included correspondence of accounts to reflect the operation to receive land plots on the right of permanent (unlimited) use, including those located under real estate objects. Such a transaction is reflected in the following entry: account debit 0 103 11 330 / account credit 0 401 10 180.

inventories

Paragraph 22 of Instruction No. 162n was supplemented by Order No. 127n with correspondence accounts reflecting the acceptance for accounting of inventories in the amount of their actual value during the reorganization of a public institution in the form of a merger, accession, division, separation, transformation, when changing the type of a budgetary, autonomous institution to a state one: account debit 0 105 00 000 / account credit 0 304 06 730. The previous version of this paragraph only said that the posting of inventories is reflected in the budget accounting registers on the basis of primary accounting documents (supplier's invoices, etc.)

Goods - other movable property of the institution

Paragraph 28 of Instruction No. 162n contains the correspondence of accounts for the acceptance for accounting and deregistration of goods. This paragraph is supplemented by the correspondence of accounts, reflecting the operation for the disposal of goods when they are released to the customer: account debit 0 401 10 130 / account credit 0 105 38 440.

Margin on goods - other movable property of the institution

In our opinion, the changes introduced by Order No. 127n to clause 29 of Instruction No. 162n, which contains accounting entries for the calculation of the trade margin, are also of interest. According to the norms of paragraph 4 of Art. 298 of the Civil Code of the Russian Federation, a state-owned institution may carry out income-generating activities in accordance with its constituent documents. Incomes received from the specified activity, arrive in the corresponding budget of the budgetary system of the Russian Federation. Paragraph 29 of Instruction No. 162n is applied by state institutions that carry out income-generating activities for the sale of goods. The following changes were made to this paragraph by Order No. 127n:

the words “on sale (trading floor)” have been excluded, as a result of which the markup is applied to goods sold not only on the trading floor, but also in other places;
the correspondence of accounts was introduced, reflecting the write-off of the trade margin for identified shortages of goods (damage caused to goods), for goods that became unusable due to natural disasters, attributable to the financial result of the current financial year.

The write-off of the trade margin is made using the "red storno" method with the following accounting entries:

account debit 0 401 10 172 / account credit 0 105 39 340(for missing (stolen) goods);
account debit 0 401 20 273 / account credit 0 105 39 340(for goods that have become unusable due to natural disasters).

Investments in non-financial assets

Clause 34 of Instruction No. 162n is supplemented with paragraphs reflecting:

attribution of investments made to inseparable improvements in non-produced assets: debit of account 0 103 00 in correspondence with account credit 0 106 00 000;
recognition of investments made in objects of construction in progress as expenses of the current financial year, when a decision is made to terminate construction: debit of account 0 401 10 172 in correspondence with account credit 0 106 11 410.

Non-financial assets of the property of the treasury

Clause 38 of Instruction No. 162n introduces correspondence of accounts reflecting the acceptance for accounting of newly built (created, acquired) buildings, structures and other property classified under the legislation of the Russian Federation as real estate, as part of the property of the treasury (including aircraft and ships, inland navigation vessels, space objects), movable property, constituting the treasury, including those created in an economic way, with the exception of library fund objects, at the initial cost formed during their acquisition, creation, manufacture, increase in the initial (book) value real estate, constituting the treasury, as a result of work on the completion, reconstruction of buildings (structures), including with elements of restoration, technical re-equipment: account debit 0 108 51 000 / account credit 0 106 11 310 .

Funds of the institution in the credit institution in transit

Order No. 89n expanded the scope of account 0 201 03 “Institutional funds in transit”. This account is used, among other things, when carrying out transactions using (debit) bank cards, provided that funds are transferred (credited) on more than one business day. Accounting records for the reflection of cash flow transactions using bank cards were introduced by Order No. 127n in paragraph 47 of Instruction No. 162n:


Money was withdrawn from the cash desk of the institution when cash was deposited using bank cards through an ATM (cash point, electronic terminal or other technical means intended for making transactions using cards)
Money was withdrawn from the cash desk of the institution when cash was transferred to collectors
Operations were carried out to receive payment for services (goods, works) using a payment card of the recipient of services (goods, works) through an electronic terminal installed in the institution
Operations were carried out to accept the return of receivables using a payment card through an electronic terminal installed in the institution		0 206 00 000, 0 208 00 000
Registration of operations for the disposal of funds in transit on the basis of documents confirming the transfer of funds to the personal account of the institution, with the following accounting entries:
- receipt (crediting) to the personal account of the institution of amounts collected in cash, as well as amounts deposited using settlement (debit) cards of the institution through an ATM, amounts of payments received, returns of receivables using settlement (debit) cards of payers through an electronic terminal, installed at the cash desk of the institution (in terms of recovery of cash expenses)
- receipt (crediting) of funds to the balance account 40116 "Funds for the payment of cash and settlements on certain transactions" from the cash desk of the institution, provided that they are credited to the account on a business day different from the day of transfer from the cash desk

Cash register

Paragraph 29 of Instruction No. 162n was supplemented with an accounting entry reflecting the posting of unrecorded funds identified as a result of the inventory: account debit 0 201 34 510 / account credit 0 401 10 180.

Cash documents

By Order No. 127n, paragraph 50 of Instruction No. 162n was supplemented with the following correspondence of accounts:

Income calculations

If a state institution carries out operations within the framework of income-generating activities (this also includes operations for the sale of property), it makes an entry in the accounting on the accrual and receipt of amounts of income, which are subsequently directed to budget revenue. Correspondence of accounts reflecting income transactions is given in clause 78 of Instruction No. 162n. By Order No. 127n, it was supplemented by the following accounting entries:


Accrued amounts of other income, including received donations, grants, charitable (gratuitous) transfers		0 401 10 100 (0 401 10 152, 0 401 10 153, 0 401 10 180)
Accrued in the form of grants under grant agreements in the next financial year (years following the reporting one)
Accrued debts of buyers under a property sale agreement providing for payment by installments, with the transfer of ownership (right of operational management) to the object in the next financial year (years following the reporting one) after the completion of settlements
Accrued income from the lease of property transferred to tenants in accordance with the concluded agreements
The amounts of income requiring clarification were accrued by the treasury bodies - administrators of unexplained receipts
An entry is made after the amount of income received is specified
Written off as income, unclaimed by creditors

Calculations with accountable persons

on receipt and return by the accountable person of funds through bank cards;
on the reflection of positive and negative exchange rate differences on the amounts identified under the report in foreign currency;
to write off accounts receivable that are uncollectible and accounts payable that are not claimed by creditors.


The accountable person received cash issued by the authority Federal Treasury through an ATM using cards, as well as paid by the accountable person for purchased services, works, goods using cards through an electronic terminal or other technical means intended for performing transactions using cards
The balances of unused accountable amounts were returned to the settlement (debit) bank card through an ATM or cash dispenser
Reflected positive exchange difference on amounts issued under the report in foreign currency
Reflected a negative exchange rate difference
Written off in accordance with the procedure established by the budgetary legislation of the Russian Federation, uncollectible
Decommissioned accounts payable not claimed by creditors

Property damage settlements

The provisions of paragraphs 84 - 86 of Instruction No. 162n were brought into line with the norms of Order No. 89n by Order No. 127n:

the name of the account was corrected 0 209 00 000. In the version of Order No. 127n, it is now called the same as in the current edition Instructions No. 157n - "Calculations for damage and other income";
account 0 209 00 000 was supplemented with new analytical accounts, as required by Instruction No. 157n;
account 0 209 00 000 was supplemented with accounting records on its application. Recall that Order No. 89n expanded the scope of this account, however, there were no accounting records on the use of the account in accordance with its new purpose. Order No. 127n eliminated this defect. Now paragraph 86 of Instruction No. 162n contains the following new entries:


Amounts taken into account:
- identified shortages, theft, loss of property, damage to property that is non-financial assets, attributed to the guilty parties, which are reflected at the current estimated value
– recovered debt of insolvent debtors for identified shortages, theft, losses and other damages previously written off to off-balance sheet accounting
– identified shortages, theft, loss of funds
– identified shortages, theft, losses monetary documents, financial assets other than cash
– damage on advance payments made under state (municipal) contracts for the needs of the institution, other agreements not returned by the counterparty in the event of termination of contracts (other agreements), including by a court decision, when conducting claim work
– damage on debts of accountable persons not returned in a timely manner (not withheld from wages), including in the case of contesting the deductions
- damage in the form of debts of former employees to the institution for unworked vacation days upon their dismissal before the end of the working year for which he has already received annual paid leave, other overpayments, including state benefits persons not subject to compulsory social insurance, in case of temporary disability and in connection with motherhood
– damage subject to compensation by a court decision in the form of compensation for expenses related to legal proceedings (payment state duty, court costs)
- damage in the form of accrued interest for the use of other people's funds due to their unlawful retention, evasion of their return, other delay in their payment or unreasonable receipt or saving, costs associated with legal proceedings
- written off from the balance due to the failure to identify the perpetrators, with their clarifications by court decisions, as well as in connection with compensation for damage by the perpetrators in kind
Written off from the balance sheet of the amount of damage in connection with the suspension in accordance with the legislation of the Russian Federation of a preliminary investigation, criminal case or enforcement, as well as in connection with the recognition of the guilty person as insolvent
Accepted for accounting are the amounts received in compensation for the damage caused to the institution	0 201 00 000 (0 201 21 510, 0 201 34 510), 0 210 02 000 (0 210 02 410, 0 210 02 420, 0 210 02 430, 0 210 02 440, 0 210 02 140, 0 210 02 620), 0 303 05 830

Within the framework of this article, we have covered only part of the new norms of Instruction No. 162n. We will introduce you to the rest in the next issue of the magazine.

Instructions for the use of the Unified Chart of Accounts for Public Authorities ( government agencies), local self-government bodies, management bodies of state non-budgetary funds, state academies sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Instructions for the use of the Chart of Accounts for budget accounting, approved. Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n.

Order of the Ministry of Finance of the Russian Federation of August 17, 2015 No. 127n “On Amendments to the Order of the Ministry of Finance of the Russian Federation of December 6, 2010 No. 162n “On Approval of the Chart of Accounts for Budgetary Accounting and Instructions for its Application”.

A comment

Under subarticle 174 of KOSGU, the financial result is reflected from the reduction (write-off) of the amount of accrued income in accordance with the law. For example, Decree of the Government of the Russian Federation No. 190 dated March 14, 2016 in 2016 allowed customers to write off the accrued amounts of penalties (fines, penalties) if certain conditions were met.

To reflect cash receipts and disposals, subarticle 174 of KOSGU does not apply. In other words, code 174 is used only to determine the financial result from specified operations for budgeting purposes:

Debit KDB 1,401 10,174 Credit KDB 1,205 XX 660, KDB 1,209 XX 660 – the amount of accrued income was reduced (incl. monetary penalties- fines, penalties, forfeits) when making a decision in accordance with the legislation on the provision of discounts (benefits), write-offs (clause 120 of Instruction No. 162n in new edition). The exception is the write-off of uncollectible debt.

In the Statement of Financial Performance (f. 0503121), data on account 1 401 10 174 are not shown separately. At the same time, they form the final result for line 090 (clause 96 of Instruction No. 191n in the new edition).

To bring it in line with the Unified Chart of Accounts, approved. By order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, the chart of accounts for budget accounting was supplemented with off-balance accounts 40 "Assets in management companies", 42 "Budget investments implemented by organizations" (read about the changes made to Instruction No. 157n).

The movement must be due to changes in the characteristics of the object. Examples are the transfer of premises from residential to non-residential by decision of the authorized government body, the transfer of an object from especially valuable to other movable property, or vice versa.

Correspondence accounts in this case look like this:

No. p / p	Contents of operation	Account correspondence
No. p / p	Contents of operation	debit account	account credit
1	Reflected the disposal of an item of fixed assets from a group and (or) type of property at historical cost	KDB 1 401 10 172	KRB 1 101 XX 310
2	Written off depreciation accrued on fixed assets	KRB 1 104 XX 410	KDB 1 401 10 172
3	The fixed asset was registered as part of the corresponding group (type) of property	KRB 1 101 XX 310	KDB 1 401 10 172
4	Depreciation previously accrued on the object was taken into account	KDB 1 401 10 172	KRB 1 104 XX 410

Please note that the above correspondence is not intended to correct errors made earlier in accounting, for example, when the property was classified as inventories, but according to its criteria is a fixed asset.

In the event of a dismantling or partial liquidation of a fixed asset, its value is debited from accounting - in digits 24 - 26 of the account number of the analytical accounting of account 0 101 00 000, code 410 of KOSGU is indicated (clause 10 of Instruction No. 162n in the new edition):

No. p / p	Contents of operation	Account correspondence
No. p / p	Contents of operation	debit account	account credit
1	The initial cost of the fixed asset is written off in the event of its disassembly	KDB 1 401 10 172	KRB 1 101 XX 410
2	Accrued depreciation is written off when dismantling an object of fixed assets	KRB 1 104 XX 410	KDB 1 401 10 172
3	The fixed asset received as a result of dismantling was taken into account	KRB 1 101 XX 310	KDB 1 401 10 172
4	Accepted for accounting depreciation on the object received as a result of dismantling	KDB 1 401 10 172	KRB 1 104 XX 410
5	The residual value of the part of the fixed asset subject to liquidation is written off	KDB 1 401 10 172	KRB 1 101 XX 410
6	Written off depreciation of the liquidated part of the fixed asset	KRB 1 104 XX 410	KRB 1 101 XX 410

Depreciation, previously accrued on dismantled property, is distributed among the newly accepted for accounting objects. The decision on such distribution is made by the commission on receipt and disposal of assets. The distribution method is set in the accounting policy.

Inventory received as a result of decommissioning of non-financial assets should also be taken into account in correspondence with the account 1 401 10 172, and not 1 401 10 180, as it was before. Corresponding changes were made to clause 23 of Instruction No. 162n.

Non-produced assets

Amounts owed to compensate the institution's expenses in connection with the implementation of legal requirements are reflected in the debit of account 1,209 30,560 "Calculations for cost compensation" and the credit of account 1,401 10,130 "Income from the provision of paid services" (clause 86 of Instruction No. 162n in the new edition ). Please note that, according to the changes made to Appendix 2 to Instruction No. 162n, in digits 1 - 17 of the account number 1 209 30 000, in such cases, the KRB code is indicated.

If the counterparty has not returned the advance payment, and the contract (agreement) with it is terminated, the amounts financial requirements for compensation of state expenses to the recipient of advance payments should be transferred to the debit of account 1,209 30,560 in correspondence with the credit of the corresponding accounts of analytical accounting of accounts 1,206,00,660, 1,208,00,660.

VAT calculations

Account 210 10 "Calculations for tax deductions on VAT" was supplemented with a new account of analytical accounting 210 13 "Calculations for VAT on advances paid". The fact is that in accordance with paragraph 12 of Article 171 of the Tax Code of the Russian Federation, the taxpayer who transferred the advance payment, the amounts of VAT presented by the seller are subject to deductions. In the future at the time of shipment of the goods (performance of work, provision of services, transfer of property rights), the buyer is obliged to restore to the budget the VAT accepted for deduction from the prepayment (clause 3, clause 3, article 170 of the Tax Code of the Russian Federation).

Account 42 is used by financial authorities and property management authorities, which reflect the costs of providing budget investments by elements of the types of expenses of subgroup 450 "Budget investments to other legal entities".

Financial results

in the event that the return of income from previous years exceeds the amount of income received in the reporting financial year (including their return), reflected in account 17, the corresponding indicators under line code 171 are shown with a minus sign;
in the event that the return of the expenses of the current year, made to the cashier, exceeds the amount of payment of expenses in the reporting financial year, reflected in account 18, the corresponding indicators under line code 181 are shown with a minus sign.

In addition, the Reference in the Balance sheet was supplemented with lines to reflect data on off-balance accounts 40, 42 (lines 300, 310).

). In column 1, section 1 indicates the numbers of analytical accounts, for which, at the beginning, at the end of the reporting period, at the end of the same period of the last financial year, the balances and (or) turnovers on the increase (decrease) of debt in the reporting period are reflected.

Accounts receivable and accounts payable, which are listed on the accounts of budget accounting, are reflected in the Information (f. 0503169) according to the following rules:

The indicators on account 1 304 06 000 in the Data (f. 0503169) at the end of the financial year are reflected after the final turnovers carried out at the end of the financial year on the budget accounting accounts.

Instruction No. 191n was supplemented with new sections:

VII - order of presentation budget reporting recipients, main managers (managers) of funds federal budget, chief administrators (administrators) of federal budget revenues, chief administrators (administrators) of sources of financing the federal budget deficit;
VIII - the procedure for the submission of consolidated (consolidated) budget reporting by the management bodies of state extra-budgetary funds;
IX - the procedure for the submission by bodies authorized to generate reports on the execution of the consolidated budget of a constituent entity of the Russian Federation and the budget of the territorial state non-budgetary fund of consolidated budget reports.

It has been established that recipients of federal budget funds submit reports to a higher institution using the subsystem "Accounting and Reporting" of the state integrated information system management public finance "Electronic budget". The deadlines for reporting have also been determined.

In connection with the introduction of new federal standards clarified and changed the Chart of Accounts of budgetary accounting. Consider the latest changes in Instruction 162n in 2019.

In 2019, 5 more new federal standards were put into effect and the procedure for applying KOSGU according to Instruction 209n was updated. In connection with changes in accounting, Instruction 162n was also updated by order of the Ministry of Finance dated December 28, 2018 No. 297n. The changes are described in the appendix to the order. We will consider them in more detail later in the article.

Changes to Instruction 162n in 2019

See all changes in the appendix to the Order of the Ministry of Finance dated December 28, 2018 No. 297n or the finished review of the State Finance System:

Accounts for financial assets and liabilities

On accounts 0 201 22 510 and 0 201 22 610, reflecting the cash flow on deposit accounts in credit organizations, since 2019, the movement of cash equivalents can also be taken into account.

With regard to balance accounts 0 205 00, 0 206 00, 0 208 00, there have been changes in Instruction 162n similar to 157n. The specificity of the unified plan (157n) is that it includes only synthetic accounts to reflect certain indicators without taking into account analytics, which may vary depending on the type of institution. In 162n, registers were added to each synthetic account to account for the increase and decrease in debt, indicating the corresponding KOSGU. When changing in synthetic accounts, these registers also change.

AT budget plan in 162n, KOSGU 340, 440, 540, 640, 560, 660, 730, 830 and others are used, for which sub-articles are provided in 209n. The analytical part should show full detail, so a large number plan positions added in the new edition icon<2>. It means that when generating an account, you need to select the appropriate KOSGU from 209n or from the Accounting Policy, if the institution detailed some codes on its own. In some cases, sub-articles are taken into account in Instruction 162n:

increase in debt of accountable persons 0 208 хх 567;
reduction of debt of accountable persons 0 208 хх 667.

The code "7" at the end of KOSGU means that mutual settlements are made with individuals. Reporters are always individuals, so the plan includes both an article and a subarticle. When there is no sub-item (for example, when entering and leaving the MOH), it must be correctly selected and taken into account in the work plan in the Accounting Policy.

The title of account 0 206 24, which reflects advances on lease payments, indicates that this does not include settlements for the lease of land plots, for which account 0 206 29 was introduced in 2018.

Account 0 208 94 was added to 162n for settlements with accountants for fines for violation of debt obligations, which was not previously included in budget accounting.

Liability accounts

In accounting for liabilities, in addition to changes similar to 157n, one can note adjustments that affected account 0 304 04 for intradepartmental settlements. Here, all transcripts have been removed and groups of intradepartmental calculations have been left:

income - 0 304 04 100;
for expenses - 0 304 04 200;
for the acquisition of NFA - 0 304 04 300;
on disposal of NFA - 0 304 04 400;
on receipt of financial assets - 0 304 04 500;
on disposal of financial assets – 0 304 04 600;
for increasing liabilities - 0 304 04 700;
for reduction of liabilities – 0 304 04 800.

Further decoding must be done at each institution in the Accounting Policy, depending on which accounts are used in accounting.

Accounting for financial results

For accounts 401 10 and 401 20, only groups are also left:

0 401 10 100 - to reflect all income received;
0 401 18 100 - to reflect the income of the previous reporting period;
0 401 19 100 - to reflect the income of previous reporting periods;
0 401 20 200 - to reflect all expenses incurred;
0 401 28 200 - to reflect the expenses of the previous reporting period;
0 401 29 200 - to reflect expenses of previous reporting periods.

Further details are provided by the institution.

Amendments in Appendix No. 2 to 162n

The updated Instruction 162n contains, as in 157n, the requirement to form 26-digit accounts. The first 17 digits contain the BCF. For public institutions, these are:

1-3 – GRBS code;
4-5 - section;
6-7 - subsection;
8-14 - target article;
15-17 - type of expense.

The last three positions are KOSGU, which must correspond to the economic essence of the reflected fact economic life. The new rules for calculating the residual value specified in 157n, the assumption of obligations to a single supplier, adjustments related to some balance and off-balance accounts are relevant.

In Instruction 162n, new entries have been added for almost every account. The main reasons are the change in KOSGU, the need to reflect new facts (for example, rent calculations) in accordance with the standards, making payments in cash or in kind, etc. Examples of changes in postings:

acceptance for accounting of fixed assets received free of charge and identified during the inventory is reflected in KOSGU 190 (income from gratuitous non-monetary receipts in the public administration sector), and not in 189 (other income), as it was in the previous version;
acceptance of fixed assets obtained as a result of R&D is reflected in KOSGU 199 (other non-monetary gratuitous receipts);
the accrual of income from the provision of land for lease is carried out on a debit of 1,205,23,560 (income from the use of natural resources) and a credit of 1,401,40,123 (deferred income).

Changes have been made in the table “Procedure for including BCC when generating an account number” related to the amendments made to the chart of accounts.

Download Instruction 162n in the current edition

For the always up-to-date version of Instruction 162n, see legal framework State finance systems. You can also compare the current and previous versions of the Order of the Ministry of Finance dated 06.12.2010 162n.

Changes to Instruction 162n dated May 8, 2018

In 2018, changes were also made to Instruction 162n by order of the Ministry of Finance 65n, which entered into force on 05/08/18. Accounting must be brought into line with the changed chart of accounts from 01/01/2018.

Let's take a closer look at the changes in 2018:

Rent

The "Rent" standard (order 258n) ensures the unity of the requirements for accounting for all transactions for compensation or gratuitous receipt or granting property for use. The leasing contract is treated as a lease agreement, and the assets received under it are treated as leased. In this regard, in the new edition of Instruction 162n on budget accounting, the balance sheet accounts associated with the accounting of property received on lease have been removed:

0 101 40 000 - fixed assets;
0 102 40 000 - intangible assets;
0 105 40 000 - inventories;
0 106 42 000 - investments in intangible assets - leased items;
0 106 44 000 - investments in inventories - objects of leasing;
0 107 40 000 – leasing items in transit.

The purpose of the account 0 106 41 000 has changed. Until 01/01/2018. it took into account investments in fixed assets received under leasing agreements. Now, investments in fixed assets that are under financial lease are taken into account here.

The standard separates two categories of leases: operating and finance.

Fixed assets that are under financial lease are accounted for on the corresponding balance accounts for accounting for the main ones. For fixed assets under operating lease, a special group of accounts 0 111 40 000 has been created – rights to use non-financial assets. KOSGU 350 for the purposes of analytical accounting of the rights of use was introduced by order 255n.

Account 0 205 21 000, which was used for property income, is now for operating lease income. Finance lease income is recorded at 0 205 22 000.

Fixed assets, intangible and non-produced assets

The Standard "Fixed Assets" defines the groups allocated for accounting purposes:

Living spaces.
non-residential premises.
Cars and equipment.
Vehicles.
Inventory production and economic.
Perennial plantations.
Investment property.
Fixed assets not included in other groups.

This classification led to the following changes in Instruction 162n:

Due to the fact that there is no “Constructions” group in the Standard, they will be reflected in balance accounts 0 101 12 000 and 0 101 32 000 together with non-residential property. The accounts in the new edition are called: “Non-residential premises (buildings and structures)”. A new group "Investment property" has appeared. These are premises that are not used for the main activity, but are intended for rent. Keep records investment property owes on balance accounts 0 101 13 000 and 0 101 33 000.

Another new group "Perennial Plantations" or "Biological Assets" has been separated from the list of other fixed assets. Account of receipt and disposal - 0 101 37 000. In the previous edition, it took into account the library fund. New Standard allows you to bundle the OS with the same period operation and low cost into an object with a single inventory number. Here, in the form of such a complex object, the library fund will be taken into account as part of the main ones that are not included in other groups.

The name of the account 0 101 36 000 has been changed instead of the wording “Industrial and household inventory”, now “Production and household inventory” is used in accordance with the name of the group.

Balance sheet accounts have been introduced for property, non-produced assets and land transferred under concession agreements.

Added accounts for accounting for non-produced assets - other movable property.

	non-produced assets.
	Subsoil resources.
	Other non-produced assets.

Long-existing accounts that are not used in accounting have been removed:

0 101 18 000 - other fixed assets real estate;
0 101 31 000 - living quarters movable property.

Depreciation

The Fixed Assets Standard provides for an updated depreciation calculation algorithm that differs from the existing one. In the old version of Instruction 157n, the procedure was the same for the entire public sector of the economy. In the new edition of 157n, in paragraph 92, it is said that depreciation should be calculated according to the rules set forth in the Fixed Assets Standard. Until 2018, institutions using Order 162n calculated depreciation in accordance with 157n, now you need to refer directly to the Standard.

With the removal of accounts not used for fixed asset accounting, the corresponding accounts for depreciation were also deleted: 0 104 18 000; 0104 31 000;

In the order of the Ministry of Finance 255n dated December 27, 2017. KOSGU 410 and 420 are detailed. For depreciation, the following are used:

411 - fixed assets;
421 - intangible assets.

Group accounts 0 104 40 000 reflect the depreciation of the rights of use. The newly introduced KOSGU 450 is used for analytical accounting purposes. All names of accounts for depreciation are brought into line with fixed asset accounting accounts. Added two new accounts.

	Depreciation of treasury property in concession.
	Depreciation of property in concession.

Impairment of assets

From 01.01.2018 the accountant of a budgetary institution, as part of the inventory, will have to deal with identifying signs of asset impairment. If so, it will be necessary to determine fair value asset, calculate how much it is less than the residual and form a loss. These actions are provided for by the standard "Impairment of Assets", approved by the order of the Ministry of Finance 259n. To reflect all transactions associated with impairment, a new group of accounts 0 114 00 000 has been added to the latest version of Instruction 162n. It is divided into three subgroups:

	Devaluation of real estate.
	Depreciation of other movable property.
	Impairment of non-produced assets.

To account for the decrease in the value of assets due to impairment, KOSGU are used:

Fixed assets - 412;
Intangible assets - 422;
Non-produced assets - 432.

Account 0 401 20 274 has been added to account for impairment losses. In case of intradepartmental and interdepartmental transfers of assets, along with depreciation, accrued impairment amounts must also be transferred. KOSGU 274 was introduced into Instructions 65n by order 255n.

The composition of the instruction

Order of the Ministry of Finance 162n has two applications:

Chart of accounts for budgetary accounting.
Instructions for using the chart of accounts.

The structure of the plan has not changed. Balance sheets are divided into five sections:

Non-financial assets.
financial assets.
Commitments.
Financial results.
Authorization of budget expenditures.

The Instructions for Use also retained the same structure. Here, the changes affected paragraph 2 in terms of the list of documents that institutions should be guided by when maintaining accounting. Standard is ranked first. Conceptual Foundations Accounting and Reporting of Public Sector Organizations".

In the new version of the Instruction there is no application "Correspondence of accounts". The right to determine the correspondence of accounts now belongs to financial authorities and the main managers of budgetary funds (paragraph 21, clause 2). The list of correct transactions to reflect business transactions, most likely, will now be approved by departmental orders.

Account structure

Order 162n clarifies the procedure for generating an account number. In digits from 1 to 17, the CCF is indicated. Four options are possible:

Group account. Example: 0 101 00 000. For such accounts, zeros are indicated in the first 17 digits;
Accounts with income classification. Example: 0 205 21 00. In the first 17 digits, the KDB is affixed. The income code consists of 20 digits, included in the account from 4 to 20: income type code and income subtype code.
Accounts with expense classification. Example 0 302 25 00. From 1st to 17th category, KRB is entered, from 4th to 20th digits: section, subsection, target item, type of expense.
Accounts that take into account sources of funding. Example: 0 201 04 00. In the first 17 digits, 4-20 digits of the CIF are entered: funding source group code, subgroup code, article code and source type code.

To determine the budget classification of accounts in Instruction 162, there is Appendix 2. In the 18th category, the code for the type of activity is affixed. 19 - 23 digits - account of analytical accounting from the chart of accounts. For state institutions, the last three digits are KOSGU. For autonomous and budgetary - analytical code of receipt and disposal.

KOSGU

November 29, 2017 the order of the Ministry of Finance 209n was signed on the approval of the Procedure for the application of KOSGU. It starts on 01/01/2019. The order details KOSGU in sections:

Receipt of non-financial assets (Article 300);
Disposal of non-financial assets (Art. 400);
Receipt of financial assets (art. 500);
Disposal of financial assets (Art. 600);
Increase in liabilities (Article 700);
Reducing liabilities (Article 800).

Article 220 is supplemented by the following sub-articles of KOSGU:

227 - insurance;
228 - services rendered and work performed for the purposes capital investments;
229 - rent for land plots and other natural objects.

These expenses were previously included in KOSGU 226. Instructions 162n introduced new synthetic accounts with similar accounting objects.

In 2018, the costs of insurance, capital investment services, rent for land will be accounted for on separate synthetic accounts, and analytics will, as before, be conducted according to KOSGU 226.

Download the cheat sheet with the latest changes in KOSGU:

Note! It is important to use the correct KOSGU codes in order to avoid errors in accounting and reporting.

Application of Instruction 162n on budget accounting

Order of the Ministry of Finance 162n approved the instruction for legal entities that are recipients of budgetary funds. First of all, these are state authorities and local self-government bodies, state institutions, management bodies of extra-budgetary funds.

Budget and autonomous organizations, Rosatom and Roskosmos corporations in certain situations also act as recipients of budget funds. This happens, for example, when making public investments in state property or when acquiring objects that become the property of the Russian Federation. Accounting for such transactions is carried out on the basis of Instruction 162n . This must be reflected in the accounting policy of the organization.

Part of the changes introduced by the Order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n (hereinafter - Order No. 209n) to the Instruction for the Application of the Chart of Accounts No. 162n entered into force on December 30, 2016, part - from January 1, 2017. It is necessary to apply in 2017 all the changes approved by Order No. 209n, but those that entered into force earlier must be taken into account when preparing budget reports for 2016

Who applies

Instruction No. 162n is used by various accounting entities. However, due to heterogeneity (from the territorial bodies of the treasury to the state institution), not all accounting entities use similar charts of accounts. Within the framework of the article, first of all, the features of the application of Instruction No. 162n with changes in 2017 by state institutions are considered. Also the article is interesting:

state academies of sciences;
other legal entities that exercise the budgetary powers of the recipient of budgetary funds (hereinafter - PBS), including budgetary and autonomous institutions.

Budget institutions can become PBS by receiving budget investments:

within the framework of new capital construction;
when buying real estate.

In this case, such non-typical PBS should apply Instruction No. 162n and introduce a separate accounting policy section under it

The main managers of budgetary funds (hereinafter - GRBS), control bodies and bodies cash service control the PBS. Sections this article, devoted to the explanations of officials and the consideration of complex situations in the application of the chart of accounts, may be of interest to a wider circle than to legal entities in the role of PBS.

Chart of accounts structure

Of the two large groups in the structure - balance and off-balance accounts, only balance sheets are divided into five more parts (sections), reflecting:

assets (non-financial and financial);
obligations;
financial results;
authorization of expenses.

Table 1
Account category number

Classification sign of receipts and disposals	Financial support	Accounting object	Accounting object group	Type of accounting object	Type of receipts, disposals of the accounting object
Example: KRB account 1 101 1 8 310 “Increase in the value of other fixed assets - real estate of the institution”

See table 2	At the expense of the budget	fixed assets	Real estate	Other fixed assets	Increase in OS cost

		table 2
KBK category number (expense code)

Code of the main manager of budgetary funds	Section Code		Subsection code	Target article code		Expense type code
				Program (non-program) article	Direction of expenses		Subgroup
Appendix 9 to instructions No. 65n	Annex 2 to instructions No. 65n			Annex 10.1 to instructions No. 65n		Annex 3 to instructions No. 65n

For the convenience of users, the structure of the chart of accounts is presented in the form of a table, which is essentially a list of grouped accounts.

The tabular form of filing is due to the fact that the result of integrating budget classification codes (hereinafter referred to as BCC) and budget accounting account numbers is a rather cumbersome bit depth. It was the length of the account that actually nullified all attempts to keep budget records manually and required the computerization of the entire sector. government controlled.

The uniqueness is not only in its adaptation for accounting automation, but also in the fact that it additionally reflects the increase and decrease in the corresponding values. For example, the section with non-financial assets contains a number of other positions: from the indicated assets in transit to depreciation.

Due to its structure, the chart of accounts is a complete and harmonious hierarchical system that contains:

All types of liabilities and assets;
List of synthetic accounts (summarize information exclusively in monetary terms).

The structure of the chart of accounts is intended for a large number of various accounting entities; it cannot be called ideal for state institutions. Not all budget accounting accounts will be used by the institution. Therefore, institutions develop a working chart of accounts for practical application. It is necessary to leave only those synthetic accounts that the institution uses.

Unlike synthetic accounts, analytical accounts characterize the object in more detail and contain not only monetary characteristics. Analytical accounts are not kept in cash. Due to integration with budget classification The account number contains exactly 26 digits. A separate column is allocated for each category, starting from the 18th.

The first 17 digits of a kind were reserved for codes of various classifications:

Income classifications;
Departmental, functional classification of budget expenditures;
Classification of sources of financing the budget deficit.

In the 18th category, the code of the type of activity must be indicated. The default is always "1" - budgetary activity, but other codes are possible:

"2" for income-generating activities (if a government institution disposed of scrap metal in accordance with the requirements of the law);
"3" for activities with funds at temporary disposal.
Synthetic and analytical codes occupy digits 19-21 and 22-23, respectively. Formation of analytics to obtain additional information needed internal users should be regulated by the GRBS.

From January 1, 2016, institutions were ready to put exclusively zeros from the 24th to the 26th digits, since they were intended for the classification code for operations of the general government sector (hereinafter referred to as COSGU). However, since April 1, 2016, the situation has changed: for a number of operations, institutions can provide for the use of KOSGU. Such a decision must be fixed in the accounting policy.

Directly the code of the budget accounting account is formed by digits 18-23. If we proceed from the account code, then out of about 2000 items, most of them are sub-accounts of the first - third order. For example, the account number for accounting for fixed assets of budgetary activities will be 110100000.

Features of the application of the chart of accounts in 2017

When generating reports for 2016 in 2017, the CG accountant must take into account bringing the Chart of Accounts in line with the changes made by Order No. 209n to the Unified Chart of Accounts. Note that these changes correspond to the adjustment of the Chart of Accounts, provided for in Appendix No. 6 to Order No. 209n (hereinafter - Appendix No. 6). In particular, this

account 0 210 10 000 “VAT settlements on advances paid” with analytical accounts reflecting an increase (decrease) in VAT receivables on advances paid (hereinafter - account 0 210 10 000);
analytical accounting account 0 401 10 174 “Lost income” (hereinafter - account 0 401 10 174).
off-balance accounts 40 "Assets in management companies" and 42 "Budget investments implemented by organizations" (hereinafter - account 42).

In addition, the names of some accounts of analytical accounting and off-balance accounts have been clarified. These are, in particular:

account 17 "Receipts of funds";
account 18 "Disposal of funds";
account 0 501 93 000 "Limits of budgetary obligations of recipients of budgetary funds for other regular years (outside the planning period)" (hereinafter - account 0 501 93 000)

From January 1, 2017, the working Chart of Accounts should be changed taking into account the options proposed by Order No. 209n:

formation of 5-17 categories of accounts for accounting for non-financial assets in current year;
analytical accounting for other accounts (the provision on analytical accounting has been adjusted by detailing within the third category of the code under the articles of KOSGU).

In addition, it became possible to establish information disclosure rules by replacing the “0” in the account number with a different value.

Instructions for use

The application of any budget accounting account is based on a thoughtful study of Instruction No. 162n. However, not all questions can be answered there.

According to the changes made by Order No. 209n to paragraph 3 of clause 2 of Instruction No. 162n, the GRBS have the right to determine the correspondence of accounts necessary for reflection in budget accounting in the part that does not contradict Instruction No. 162n. Less and less clarifications are needed - Order No. 209n introduced new accounting entries. Both in difficult situations and in connection with the emergence of new accounts.

fixed assets

Due to the changes introduced by Order No. 209n, the use of standard wiring, reflecting the disposal of fixed assets from a group and (or) type of property in the debit of account 040110172 “Income from operations with assets” (clause 7 of Instruction No. 162n). If earlier in the credit of account 010100000 "Fixed assets" any of the accounts of analytical accounting corresponding to it, then from December 30, 2016 these are analytical accounts exclusively to other fixed assets (0 101 38 310). The same restriction is extended by Order No. 209n to reflect the simultaneous acceptance of inventory items of fixed assets for:

corresponding group;
type of property.

Paragraph 10 of Instruction No. 62n contains similar restrictions with accounting entries for the disposal of fixed assets. Because we are talking on disposal, then the limits of the restriction are extended to analytical account 0 101 38 410 “Decrease in the cost of other fixed assets - other movable property of the institution” in relation to:

dismantling of the fixed asset object, which is a unit of inventory;
acceptance of new inventory objects of accounting received as a result of dismantling;
liquidation of a part of the fixed asset object, which is a unit of inventory accounting.

In addition, from paragraph 10 of Instruction No. 62n, the mention of the transfer of fixed assets to trust management has disappeared, since such accounting objects were transferred by Order No. 209n to the category of other financial assets.

Non-produced assets

Order No. 209n introduced accounting entry, to reflect the change in the cost of land previously accepted for budget accounting, in connection with a change in their cadastral value:

Account debit 0 103 11 000"Land is the real estate of the institution";

Account credit 1 401 10 180"Other income".

The amount of the change in the case of an increase in the carrying amount should be reflected in a positive value, in the case of a decrease - with a minus sign.

inventories

Order No. 209n removed the mention of work on dismantling non-financial assets from the breakdown of repair work, as a result of which inventories must be accepted for budget accounting (clause 23 of Instruction No. 162n).

Non-financial assets of the property of the treasury

Order No. 209n for land plots in the state (municipal) treasury, previously accepted for budget accounting, due to a change in their cadastral value, introduced an accounting entry similar to the new entry for land as part of non-produced assets. In addition, a typo was corrected in the numbering of one of the accounts of the analytical accounting of account 0 104 00 000 "Depreciation" - 0 104 59 420 "Decrease due to depreciation of the value of intangible assets as part of the treasury property."

Other financial assets

In paragraph 76 of Instruction No. 162n, a new final paragraph has been introduced, which regulates the reflection in budget accounting of the transfer of objects of non-financial (financial) assets to management companies for trust management:

Account debit 0 204 51 550

"Increasing the value of assets in management companies"

Account credit 0 215 51 650

"Reducing investments in management companies."

At the same time, information about assets held in trust management should be reflected in the relevant analytical accounts of off-balance sheet account 40 “Assets in management companies”.

Calculations for damage and other income

Order No. 209n introduced a general accounting entry to reflect in accounting the amounts of debt to compensate for expenses incurred by the institution in connection with the implementation of the requirements established by the legislation of the Russian Federation:

Account debit 0 209 30 000

"Cost Compensation Calculations"

Account credit 0 401 10 130

"Income from the provision of paid services"

The previous version of clause 86 of Instruction No. 162n regulated the accounting for only the amounts of damage on advance payments made within the framework of:

state (municipal) contracts for the needs of the institution;
other agreements

Such damage occurs if the specified payments are not returned by the counterparty in the event of termination of contracts (other agreements), including:

By the tribunal's decision;
conducting claim work.

Such cases may also arise after 2017 and, accordingly, the indicated amounts must be reflected in the debit of account 0 209 30 560 “Increase in receivables for cost compensation”.

In the description of the accounting entry for the reflection in accounting of the amounts of financial claims for compensation of state expenses to the recipients of advance payments, it was clarified that we are talking about pre-payments made within the framework of

state (municipal) contracts for state (municipal) needs and agreements;
other grounds in accordance with the legislation of the Russian Federation

Such facts of economic life are also associated with non-repayment of advances by the counterparty in the event of termination of these contracts (agreements), including the results of claim work (court decision.

Calculations for tax deductions for VAT

Already when forming indicators of budget accounting and reporting for 2016, it is necessary to use a new analytical account 0 210 13 000. The account must be used to account for VAT calculations from the listed advance payments against the upcoming:

supply of goods (work performed, services rendered);
transfer of property rights.

Accordingly, by Order No. 209n, paragraph 88 of Instruction No. 162n introduced new entries to reflect the offset of the indicated amounts of VAT and a reduction by the indicated amounts of VAT payable to the appropriate budget of the budget system of the Russian Federation.

Investments in financial assets

At the same time, according to the new version of paragraph 98 of Instruction No. 162n, it is necessary to reflect not only investments, but also the transfer of financial assets in the debit of the corresponding analytical accounting account of the specified account.

In addition, Order No. 209n introduced an additional possibility of reflecting the accounting entry of account 0 200 00 000 “Financial assets” on credit. At the same time, the procedure for off-balance sheet accounting in the event of a transfer of assets (implementation of investments) was clarified:

in the form of contributions to the authorized (share) capital of organizations;
by providing budget investments to legal entities that are not state or municipal institutions and state or municipal unitary enterprises;
in capital construction objects owned by the said legal entities and (or) for the acquisition of real estate objects by them, or for the purpose of providing contributions to the authorized (reserve) capitals of subsidiaries of the said legal entities for capital investments in capital construction objects located in property of such subsidiaries, and (or) for the acquisition by such subsidiaries of immovable property (hereinafter referred to as organizations realizing the goals of budget investments, the goals of budget investments).

In these cases, it is necessary to simultaneously increase the off-balance account 42.

Settlements for assumed obligations

An increase in off-balance sheet account 42 is also necessary when transferring funds in the form of contributions to organizations realizing the goals of budget investments (for the amount of transfers made). Order No. 209n made such a change to paragraph 102 of Instruction No. 162n.

Financial result of an economic entity

Order No. 209n introduced an accounting entry in paragraph 120 to account for a decrease in the amount of accrued income, including monetary penalties (fines, penalties, forfeits) when making a decision in accordance with the legislation of the Russian Federation to reduce them:

providing discounts (benefits);
write-off, except for the write-off of debts recognized as uncollectible.

As already mentioned, the accounting of these transactions became possible in connection with the introduction of a new KOSGU 174 and, accordingly, account 1,401 10,174.

In addition, with regard to the recognition of income, the application of the corresponding accounts of the analytical accounting account 0 401 10 000 “Incomes of the current financial year:

0 401 10 110 - 0 401 10 140 and 0 401 10 151 - 0 401 10 153 must be used as part of transactions between institutions of different levels of budgets, including as a result of reorganization (merger, accession, division, separation, transformation);
040110160, 040110171 - 040110173 and 040110180 are used, among other things, for transactions between institutions subordinate to different GRBS (RBS) of budgetary funds of the same level of the budget (including as a result of the abolition, reorganization (merger, accession, division, spin-off), as well as in the transfer of state and municipal organizations, executive authorities of assets and liabilities).

Deciphered in more detail and operations with expenses. Moreover, Order No. 290n emphasizes that it is necessary to draw up not just incurred expenses, but their recognition of expenses in the debit of the corresponding accounts of analytical accounting of account 0 401 20 200 “Expenses of an economic entity”. Thus, accounts 040120211 - 040120226, 040120231, 040120232, 040120241 are used, among other things, for transactions between institutions subordinate to different SRM (RBS) of the same budget level, including when:

abolition, reorganization (merger, accession, separation, spin-off);
transfer of assets and liabilities to state and municipal organizations, executive authorities.

Accounts 040120242, 040120251 - 040120253 are used as part of transactions between institutions of different budget levels, including as a result of reorganization (merger, accession, division, separation, transformation).

Limits of budgetary obligations (LBO) of recipients of budgetary funds (PBS)

From January 1, 2017, the debit of account 0 501 03 000 "LBO PBS" (hereinafter referred to as account 0 501 03 000) in accordance with clause 134 as amended by Order No. 209n additionally corresponds with the credit of the corresponding accounts of the analytical accounting of accounts:

0 502 07 000 "Assumed obligations" (hereinafter - account 0 502 07 000);
0 502 09 000 "Deferred liabilities" (hereinafter - account 0 502 09 000)

Accordingly, PBS can reflect, using the account in question, not only accepted budgetary obligations, but also accepted ones, as well as deferred ones.

In addition, from January 1, 2017, PBS must take into account the savings received during the procurement when determining suppliers (contractors, performers) using the following competitive methods for determining the specified performers of state (municipal) contracts relative to the initial (maximum) contract price specified in the notice on the implementation of the procurement (invitation to take part in the selection of the supplier, contractor, performer):

contests and auctions;
requests for quotations and offers.

Such savings should be reflected in the credit of the relevant analytical accounting accounts of account 0 501 03 000 and the debit of the corresponding analytical accounting accounts of account 0 502 07 000. The corresponding changes were made by Order No. 209n and paragraph 141.1 of Instruction No. 162n with the description of account 0 502 07 000.

Acceptance of the obligation by PBS at the expense of previously formed deferred obligations from January 1, 2017 must be reflected in the debit of the corresponding analytical accounting account account 0 501 03 000 for the corresponding financial period for:

the first and second years of the planning period.

For a loan, in this case, reflect the corresponding analytical account of the new account 0 501 93 000.

Accepted commitments

From January 1, 2017, account 0 502 01 000 “Assumed obligations” (hereinafter referred to as account 0 502 01 000) is intended to account for the amounts of budget obligations accepted by the PBS not only within the limits approved by it for:

current, next financial year;
the first and second years of the planning period.

By Order No. 209n, paragraph 140 of Instruction No. 162n also added a mention of other successive years (outside the planning period).

In addition, PBS from January 1, 2017 on the credit of account 0 502 01 000 reflect the amounts of obligations of a participant in the budget process, assumed at the expense of previously formed deferred obligations. In this case, the corresponding accounts of the analytical accounting of account 0 502 99 000 “Deferred obligations for other regular years (outside the planning period)” (hereinafter - account 0 502 99 000), the description of which was introduced by Order No. 209n and in paragraph 141.2 of the Instruction, serve as a debit No. 162n

Deferred liabilities

Clause 141.2 of Instruction No. 162n has undergone changes not only due to the introduction of a new account 0 502 99 000 by Order No. 209n. Other significant changes have also been made, which must be taken into account already in the reporting for 2016.

Beginning January 29, 2016, the BSP has used this account to account for the amounts of deferred budgetary liabilities arising from the incurrence of other liabilities, for example:

on vacation pay for hours actually worked or compensation for unused vacation, including upon dismissal;
payment at the request of buyers for warranty repairs, current maintenance in cases where stipulated by the agreement supplies.

In addition, the account 0 502 09 000 should have been taken into account spending commitments contested in judicial order, including collection:

fines and penalties arising from civil law agreements (contracts);
court costs (expenses).

Due to the changes introduced by Order No. 209n, accountants need to adjust the application of account 0 502 09 000 for the whole of 2016. The specified account is intended to account for PBS liabilities that have at least one of the signs:

the amount of the obligation is determined at the time of their acceptance conditionally (calculated);
time is not specified by the obligation ( financial period) their performance.

At the same time, the condition for creating a reserve for future expenses (deferred obligations) in the institution's accounting for these obligations must be observed.

Difficult situations of using the chart of accounts

For almost the entire 2016, according to the letters of the Ministry of Finance of Russia, it was possible to track the preparation of changes to Instruction No. 162n. In difficult situations, most accountants were guided precisely by the explanations of officials. But not everyone and not always agree that such clarifications will not lead to a distortion of budget reporting in the future.

The status of letters from the Ministry of Finance of Russia has been well studied only in relation to recommendations on taxation issues (certain judicial practice has already developed). The consequences of the use of letters from the Ministry of Finance with clarifications regarding Instruction No. 162n have been studied much more poorly and have not been considered in court.

According to Article 21 of the Law "On Accounting", explanations of officials can be considered as recommendations and, therefore, as documents regulating accounting. Budgetary accounting is considered to be accounting. The application of the Law "On Accounting" is mandatory for state institutions. Thus, in the question of whether or not to follow the explanations of officials, the answer is rather positive than negative.

If for some reason the explanations of officials cause the accountant to feel unacceptable, such letters can be appealed to the Supreme Court. This opportunity became available from March 16, 2016, after the entry into force of the Federal Constitutional Law of February 15, 2016 No. 2-FKZ.

However, in order not to have to waste time in the courts, it is more prudent in difficult situations:

receive personal advice;
in the text of the request for recommendations, propose options for applying Instruction No. 162n, which, in the opinion of the accountant, allow the most complete consideration of the fact of economic life.

This approach will reduce the waiting time for a response and work more constructively with regulatory authorities.

For an institution, incorrect application of Instruction No. 162n can lead to litigation (if the accountant is sure that he is right). Thus, the courts recognize that a violation of the reporting indicators leads, with the ensuing consequences for the institution, to the violation of Instruction No. 162n when registering objects:

fixed assets (to the account of budgetary accounting, not used to account for these objects);
real estate not registered in accordance with the procedure established by the legislation of the Russian Federation as fixed assets.

On the basis of a proven violation of the application of accounting records on transactions with expenses (clause 121 of Instruction No. 162n), the courts recognize the fact of a budget offense (Resolution Arbitration Court of the Urals District dated March 14, 2016 No. F09-12014/15 in case No. A07-3184/2015).

Administrative responsibility

All public sector institutions are required to generate accounting records based on primary documents, the forms of which are established by order No. 52n. Many institutions have been using Order No. 52n since 2015, and since January 1, 2016, any possibility to avoid the application of new forms has finally disappeared, including due to the corresponding changes made to Instruction No. 162n.

Fulfillment of this requirement increases the complexity of accounting work. For example, it is necessary to glue the pay slips to the third (fourth) page of the Reference Card (form 0504417).

Many accountants would like clarification on how to avoid this burden. However, as a result, in case of non-compliance with the requirements, the inspectors qualify such actions as a violation of the Accounting Law in terms of:

mandatory details of primary accounting documents;
registration of the facts of economic life.

So, according to paragraphs 2.2 and 2.3 of the Classifier of violations detected during the external state audit(control), approved by the Council of Control and Accounts Bodies under the Accounts Chamber of the Russian Federation, the Board Accounts Chamber RF 18.12.2014, for such violations, liability is provided in accordance with Art. 15.11 of the Code of Administrative Offenses. Moreover, the chief accountant will receive a fine.