State and municipal institutions are being created. Municipal institution

During the period from May 10 to December 1, 2016, more than 60 partners of the 1C company in 50 cities of Russia, with the methodological support of the 1C company, are conducting the next training seminar “Changes in the budget classification, accounting and reporting of state and municipal institutions in 2016. Practical examples in "1C: Public Institution Accounting 8". We invite you to attend the seminar and offer a selection of answers to questions from listeners.

About the seminar “Changes in budget classification, accounting and reporting of state and municipal institutions in 2016. Practical examples in "1C: Public Institution Accounting 8"

In order to provide methodological support to the accounting services of state and municipal institutions, the 1C company, together with regional partners, is conducting a series of seminars on the topic: “Changes in the budget classification, accounting and reporting of state and municipal institutions in 2016. Practical examples in “1C: Public Institution Accounting 8” - mass educational event according to a single program in more than 50 cities of Russia.

The seminar is devoted to changes in accounting and reporting of state and municipal institutions in accordance with the New structure of the budget classification of income, expenses, sources in 2016. Issues of accounting in state and municipal institutions of all types are considered using the 1st and 2nd editions of the software product “1C: Public Institution Accounting 8” in accordance with current regulatory documents:

Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (as amended on December 25, 2015 No. 190n, dated February 16, 2016 No. 9n) “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation” (with amendments and additions, came into force from 01/01/2016);
Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, State Academies of Sciences, state (municipal) institutions and Instructions for its application "(as amended on 08/06/2015 No. 124n, 03/01/2016 No. 16n);
Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application” (as amended No. 184n dated November 30, 2015);
Order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (as amended No. 227n dated December 31, 2015) “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application”;
Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n “On approval of the Chart of Accounts for accounting of autonomous institutions and Instructions for its application” (edition No. 228n dated December 31, 2015);
Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n (as amended No. 229n dated December 31, 2015) “On approval of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation”;
Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n (as amended No. 119n dated December 17, 2015) “On approval of the Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions.”

In the seminar program:

New structure of budget classification of income, expenses, sources in 2016. Features of budget execution without the use of KOSGU;
Authorization of institutional expenses by type of expense. Basic aspects of using types of expenses;
Main changes in accounting and reporting in 2016;
Practical examples of accounting in government, budgetary and autonomous institutions in “1C: Public Institution Accounting 8” (editions 1 and 2);
Answers on questions.

Methodological support for seminar participants

Seminars, regardless of where they are held, are subject to the same requirements for methodological support for participants, thematic content and completeness of disclosure of the issues under consideration. All seminar participants are provided with methodological manuals from 1C, which reflect materials from presentations and practical examples.

The first section of the manual contains an overview of changes in the budget classification, accounting and reporting of state and municipal institutions in 2016.

The second section discusses practical examples of accounting in budgetary and autonomous institutions using “1C: Public Institution Accounting 8” (edition 1).

The third and fourth sections of the manual provide practical examples of budget accounting government agencies in 2016 using 1st and 2nd editions"1C: Public Institution Accounting 8".

The fifth section is devoted to the formation of quarterly budget reporting in 2016 using practical examples in “1C: Public Institution Accounting 8”

Answers to questions from seminar participants

As practice shows, accountants of state and municipal institutions have many questions that arise in their daily work; all these questions can be answered at the seminar “Changes in budget classification, accounting and reporting of state and municipal institutions in 2016. Practical examples in "1C: Public Institution Accounting 8" .

Which KPS should a government institution use for account 401.10 when dismantling and completing fixed assets?

According to paragraph 10 of the Instructions for the use of the Chart of Accounts for Budget Accounting, approved. by order of the Ministry of Finance of Russia dated 06.12. 2010 No. 162n as amended on August 17, 2015 No. 127n, when dismantling and completing fixed assets, account 0 401 10 172 “Income from operations with assets” is used.

In accordance with subparagraph “b” of paragraph 1.1.2 of the joint letters of the Ministry of Finance of Russia, Treasury of Russia dated December 30, 2015 No. 02-07-07/77754, No. 07-04-05/02-919“operations for separating from a single accounting object of property individual inventory objects of property that have independent cadastral numbers, as well as operations for moving fixed assets between groups of property, provided for in paragraph 37 of this Instruction No. 157n (real estate of an institution, other movable property of an institution, property - leased items), and (or) types of property corresponding to the classification subsections established by OKOF, are subject to reflection in budget accounting in correspondence with the analytical account of budget accounting xxx 1 14 00000 00 0000 1 401 10 172.”

In 2016, the chapter code is no longer included in the budget accounting account numbers, and in categories 15 - 17, the account number 0 401 10 172 should indicate the analytical group of the subtype of budget income. In accordance with paragraph 4 (1.1) “Analytical group of subtype of budget revenues” Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, hereinafter referred to as Instructions No. 65n, income from the disposal of fixed assets, including income from the sale of fixed assets; income from compensation for damage identified in connection with a shortage of fixed assets; other similar income is reflected under article 410 “Decrease in the value of fixed assets” of the analytical group of the budget income subtype.

On the other hand, in Instructions No. 65n in the latest edition there is no income code 1 14 00000 00 0000 410, but there is code 1 14 00000 00 0000 000. Therefore, for such operations, the account number 1 14 00000 00 0000 000 1 401 10 172 can be assigned in the accounting policy of the institution.

In the program “1C: Public Institution Accounting 8”, to generate the account number 1 14 00000 00 0000 000 1 401 10 172, the KPS of the form “ KDB» indicating the value only in the attribute Type of income.

Budgetary and autonomous institutions form CPS of the type “ KDB» indicating 17 zeros.

One government institution transfers to another government institution, according to intradepartmental calculations, the OS and MH that it had on its balances as of 01/01/2016 at “zero” CPS. Which CPS should the recipient institution use for account 101.00 (105.00)?

According to the Procedure for including the budget classification code of the Russian Federation when generating the budget accounting account number (Appendix 2 to the Instructions for using the Chart of Accounts for Budget Accounting, approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n) for non-financial assets accounting accounts, in categories 1-17 of the budget accounting account number, analytical codes are indicated for the BC of the type “KRB”, that is, categories 4 - 20 of the budget expenditure code: code of section, subsection, target item and type of expenditure.

From January 1, 2016 according to paragraph 2 of the Instructions for the application of the Chart of Accounts for Budget Accounting, approved. by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, according to analytical accounting accounts account 0 100 00 000 “Non-financial assets” when forming balances at the beginning of the current financial year, with the exception of analytical accounting accounts 0 106 00 000 “Investments in non-financial assets”, 0 107 00 000 “Non-financial assets in transit” , in 5-17 digits of the account number zeros are indicated. That is, when forming balances at the beginning of the current financial year, only in categories 1-4 of the analytical accounting account numbers of account 0 100 00 000 are indicated the section, subsection of the classification of expenses, in the remaining categories of the 17-bit CPS zeros are indicated. The same is said in letter of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07/14989.

As a general rule, when reflecting intradepartmental settlements between government institutions, as well as separate divisions created by them, vested with the authority to maintain accounting records, the budget classification code in the account number 0 304 04 000 is indicated the same as in the number of the corresponding account for accounting for non-financial assets. Accordingly, in the operation D-t 1 304 04 310, K-t 1 101 00 000 (1 101 11 410 – 1 101 13 410, 1 101 15 410, 1 101 18 410, 1 101 31 410 – 1 101 38 410) in digits 1-17 of the account number 1 304 04 310 also indicate only the relevant section, subsection of the classification of expenses, the remaining zeros.

According to the Methodological Guidelines for the use of forms of primary accounting documents and the formation of accounting registers by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions (Appendix No. 5 to the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n) upon registration interrelated calculations arising from transactions of acceptance and transfer of property, assets and liabilities between accounting entities, the Notice (form 0504805) is applied.

The notice (f. 0504805) is generated in two copies, one copy for each institution (separate division, branch) involved in the acceptance and transfer of accounting objects.

The institution that received the Notice (f. 0504805) with the documents attached to it confirming the fact of acceptance and transfer of accounting objects (acts of acceptance and transfer), fills out the Notice (f. 0504805) in its part of the details and sends its second copy to the party participating in the calculations, in confirmation of the generated interrelated indicators.

The completed Notice (f. 0504805) is accepted for accounting with the corresponding accounting entries reflected in the accounting registers.

Intragroup transactions should be excluded when forming consolidated forms of budget reporting(clauses 35 - 36 of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n, hereinafter referred to as Instruction No. 191n) . To determine interrelated indicators settlement parties draw up Certificates on consolidated settlements (form 0503125), hereinafter referred to as Certificates (form 0503125).

In accordance with clause 23 of Instruction No. 191n, The certificate (f. 0503125) is compiled on an accrual basis from the beginning of the financial year based on the data reflected as of the reporting date on the relevant accounts of account 0 304 04 000 “Internal departmental settlements” to consolidate internal payments between the main manager, manager and recipients of budget funds, administrators of sources of financing the budget deficit, administrators of budget revenues on the movement between them of financial, non-financial assets and liabilities. Before drawing up the Certificate (f. 0503125), subjects of budget reporting must reconcile interrelated indicators for consolidated calculations. When reconciling, the indicators in the Certificate (f. 0503125) are compared with the data specified in the Notices (f. 0504805).

To exclude interrelated turnover on intragroup transactions, the analytical account numbers of account 0 304 04 000 for the transferring and receiving parties must be identical. Therefore, the budget classification code in the recipient’s non-financial assets account number must be the same as in the received Notice (f. 0504805).

In this case, the accounting account number of NFA accepted for accounting will include in categories 1-4 the codes of the section, subsection of the classification of expenses, in categories 15-17 - zeros, as indicated in the Notice (f. 0504805) of the transferring party.

What expense type code should be used to account for fixed assets received free of charge?

If we are talking about a budgetary (autonomous) institution, then in correspondence with account 304 04 “Internal departmental settlements” - when transferring fixed assets from the head institution (branch) to a separate division (branch) vested with the authority to maintain accounting records (head office), between branches , as in the previous answer, the KPS in the NFA account numbers of the receiving party must be the same as those of the transferring party, according to the received Notice (f. 0504805).

If the fixed asset is received from an individual, organization or other institution, the object is accepted for accounting in correspondence with the account 0 401 10 180 in accordance with paragraph 9 of the Instructions for the Application of the Chart of Accounts for Budgetary Institutions, approved. . Such calculations are not consolidated. Therefore, the type of expense code 244 is indicated - the code of the type of expense for which the maintenance of the facility is planned.

What type of expense code should be used to enter balances as of January 1, 2016 for fixed assets? The founder says that according to the CVR 244.

According to paragraph 2.1 of the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n as amended by Order No. 227n dated December 31, 2015, hereinafter referred to as Instruction No. 174n, for analytical accounting accounts of account 010000000 “Non-financial assets”, with the exception of analytical accounting accounts of accounts 010600000 “Investments in non-financial assets”, 010700000 “Non-financial assets in transit”, with When forming balances at the beginning of the current financial year, zeros are reflected in digits 5–17 of account numbers. In 2016, zeros may also appear in digits 1-4 of account numbers.

Pay attention to the wording paragraph 3 of clause 2.1 of Instruction No. 174n: “in the 5th to 14th digits of the account number, zeros are reflected, unless otherwise provided by the accounting policy of the institution;.”

There is no alternative available for non-financial assets account balances at the beginning of the year.

At the same time, according to paragraph 4 of Instruction No. 174n a budgetary institution has the right, taking into account the provisions of the Instructions for the Application of the Unified Chart of Accounts, when approving the Working Chart of Accounts, to introduce additional analytical codes of accounts that ensure the formation in accounting of additional information necessary for internal and external users of the financial statements of budgetary institutions. Therefore, by order of the Founder, it is lawful to reflect the opening balances of non-financial assets with an indication in the account numbers of the type of expenses for which the maintenance of the object is planned.

How should a government institution generate analytical account numbers for account 0 204 00 000 “Financial Investments” (different requirements are specified in different paragraphs of Instruction No. 162n)?

According to paragraph 4 of paragraph 2 of the Instructions on the application of the Chart of Accounts for budget accounting, approved. by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n, as amended Order of the Ministry of Finance of Russia dated November 30, 2015 No. 184n, hereinafter referred to as Instruction No. 162n, “The use of budget classification codes of the Russian Federation by institutions and financial authorities in the formation of 1 - 17 digits of the account number of the Chart of Accounts of budget accounting is carried out in accordance with Appendix No. 2 to this Instruction, unless otherwise provided by these Instructions».

Appendix 2 to Instruction No. 162n the indication for analytical accounting accounts of account 0 204 00 000 “Financial investments” of the analytical code of the type KRB, KIF, in 1 - 17 Zeros are indicated in the digits of the account number.

According to paragraph 6 of paragraph 2 of Instruction No. 162n V 1 - 14 in the ranks of the analytical accounting account numbers, account 0 204 00 000 “Financial investments” and the corresponding analytical accounting accounts, account 1 401 20 000 “Expenses of the current financial year”, zeros are indicated.

Guided by paragraph 4 of paragraph 2 of Instruction No. 162n, in which priority is given to the text of Instruction No. 162n over Appendix 2 to it, in the categories 15-17 account numbers of analytical accounting account 0 204 00 000 should indicate the code of the type of expenditure or item, subitem of the analytical group of the type of sources of financing budget deficits - in accordance with the type of budget classification code specified in Appendix 2 to Instruction No. 162n.

This position is supported by letter of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07/14989. According to paragraph 1 of the Procedure for the formation of opening balances on budget (accounting) accounts as of 01/01/2016, communicated by letter of the Ministry of Finance of Russia dated March 14, 2016 No. 02-07-07/14989,

- “for analytical accounting accounts, account 1 204 00 000 - in 1 - 14 digits of the budget accounting account number there are zeros, unless otherwise provided by the accounting policy, in 15 - 17 digits - values corresponding to 18 - 20 digits of the KBK sources of financing the budget deficit (00 00 00 00 00 0000 xxx<5>). As for the indicators for account 1,204,31,000, zeros are reflected in 15-17 digits of the account number.

- <5>00 00 00 00 00 0000 xxx - the code of the analytical group of the type of sources of financing budget deficits is indicated, reflecting the increase in the corresponding financial investments, according to Instructions 65n"

Intradepartmental settlements through account 304.04. What types of KPS and what KPS and KOSGU codes should be indicated in 2016 in correspondence:

1) Transfer of funds:

Dt 304.04 (KPS? KOSGU?) – Kt 201.11 610

2) Receiving funds:

Dt 201.11.510 – Kt 304.04 (KPS? KOSGU?)?

Obviously, we are talking about a budgetary (autonomous) institution. In budgetary and autonomous institutions, correspondence with account 304 04 “Intradepartmental settlements” is possible only when transferring settlements, non-financial and financial assets from the head institution (branch) to a separate unit (branch) empowered to maintain accounting records (head office).

Accounting records for settlements with branches are given in paragraphs 72 - 75, 84, 142-143 of the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n.

Accounting records for settlements of a budgetary institution with its branches, taking into account the provisions Letters of the Treasury of Russia dated February 19, 2014 No. 42-7.4-05/2.2-116 are given in the table.

	Debit	Credit	BSU document
Transfer of funds from the head institution (separate division) to a separate division (head institution)	KIF 0 304 04 610	KIF 0 201 11 610, KIF 0 201 21 610, KIF 0 201 27 610 18 (KOSGU 610)	Application for cash expense, Payment order, transaction Transfer to a higher (lower) institution (304 04)
Receipt of returns, previously transferred funds for internal settlements	KIF 0 201 11 510, KIF 0 201 13 510, KIF 0 201 21 510, KIF 0 201 23 510, KIF 0 201 27 510 18 (KOSGU 610)	KIF 0 304 04 61 0	Cash receipts, operation Other supply
Receipt of funds to a separate unit (head office) from the head office (separate unit)	KIF 0 201 11 510, KIF 0 201 13 510, KIF 0 201 21 510, KIF 0 201 23 510, KIF 0 201 27 510 17 (KOSGU 510)	KIF 0 304 04 510	Cash receipts, operation Receipt from a higher (lower) institution (304 04)
Transfer of refunds from a separate unit (head office) to the head office (separate unit)	KIF 0 304 04 510	KIF 0 201 11 610, KIF 0 201 21 610, KIF0 201 27 610 17 (KOSGU 510)	Return request, operation Other returns and refunds

From January 1, 2016, when creating a working chart of accounts, budgetary and autonomous institutions indicate account numbers in categories 15-17 analytical code type of receipts - income, other receipts, including from borrowings (sources of financing the deficit of the institution's funds) (hereinafter - receipts) or analytical code of the type of disposals - expenses, other payments, including repayment of borrowings (hereinafter - disposals), corresponding to the code (component of the code) of the budget classification of the Russian Federation(analytical group of the subtype of budget revenues, code of the type of expenses, analytical group of the type of sources of financing budget deficits).

According to Appendix 2 to Instruction No. 162n in account numbers 304 04, KPS of the type KDB, KRB, KIF can be used - depending on the KPS of the corresponding account. If you follow this logic, with KOSGU 510, 610 KPS account 304 04 should be of the type “KIF” indicating codes 510, 610 in categories 15-17 of the account number.

More information about settlements with branches can be found in the article posted on the ITS Internet resource “Reflection of settlements between the head office and separate divisions for the transfer of subsidies”

At the beginning of the year, there is a balance in the account of 208.22, and this is not a balance for a business trip, but a payment to the manager for travel around the city. In this case, is it necessary to transfer the balance from account 208.22 to 208.12?

In accordance with the Directives on the procedure for applying the budget classification of the Russian Federation, approved. by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, compensation for the cost of travel for all types of public transport falls under subarticle 212 “Other payments” of KOSGU.

An exception is the cost of reimbursement to officials for the purchase of travel documents for official purposes for all types of public transport, reflected under subarticle 222 “Transport services” of the KOSGU.

Subsection 222 of KOSGU reflects the security officials travel documents for official purposes for all types of public transport, as well as reimbursement to officials of specified expenses in case they were not provided with travel documents in the manner prescribed by law.

Examples:

Part 1 of the Regulations on the procedure for using travel documents (travel ticket, transport card, etc.) on urban passenger transport by officials of state labor inspectorates in the constituent entities of the Russian Federation, approved. By Order of Rostrud dated September 20, 2006 No. 233“On compensation of transport expenses for officials of state labor inspectorates in the constituent entities of the Russian Federation authorized to exercise supervision and control over compliance with labor legislation” stipulates that travel documents (travel tickets, transport cards, etc.) are purchased by the state labor inspectorate in the amount necessary to ensure that officials (who spend more than 50% of their working time on on-site inspections) fulfill their powers to exercise supervisory and control functions in organizations. In cases where it is impossible to purchase travel documents (travel ticket, transport card, etc.), compensation for transportation costs is carried out based on actual costs based on the submitted route sheets.

Rules for providing travel documents for all types of public transport (except taxis) for urban, suburban and local traffic to employees of certain federal executive authorities, approved. Decree of the Government of the Russian Federation dated 05.02.2013 No. 89 provides for the provision of travel documents to employees who have special ranks and serve in institutions and bodies of the penal system, the federal fire service of the State Fire Service, authorities for control of the circulation of narcotic drugs and psychotropic substances and customs bodies of the Russian Federation (hereinafter referred to as employees, bodies (institutions)). If an employee is not provided with travel documents in the prescribed manner, expenses for travel for official purposes by public transport are reimbursed by bodies (institutions) in the amount of actual costs incurred based on the cost of travel in public transport established in the constituent entity of the Russian Federation on the territory of which the employee was stationed. for official purposes, in the manner established by paragraph 7 of these Rules.

If the official is not provided with travel documents, reimbursement of his travel expenses should be paid under subsection 222 of KOSGU.

Thus, the key to the application of subsection 222 of KOSGU is the obligation to provide the employee with travel tickets (that is, purchase them from the transport organization and issue them to the employee), established by law.

In accordance with subparagraph 2 of paragraph 2 of the letter of the Ministry of Finance of Russia dated June 27, 2014 No. 02-05-11/31346 the acquisition of travel documents in order to provide, in accordance with the law, officials of state (municipal) bodies with travel documents for official purposes for all types of public transport should be reflected by type of expense 244 “Other purchase of goods, works and services to meet state (municipal) needs "

In other cases, compensation for the cost of travel for all types of public transport falls under subarticle 212 “Other payments” of KOSGU.

In a budgetary institution, when forming sheets of the purchase book in 2016 based on invoices from 2015, the old arbitrary KPS, consisting of all zeros, is added to accounts 210.N1 and 210.N2. How to carry out the document “Creating sheets of the purchase book” so that the current type of CPS is pulled up there?

When transferring balances on accounts 210.N1, 210.N2, 210.R1, 210.R2, the documents “Transfer of balances on KPS” automatically perform the necessary movements in the VAT accounting registers to change the KPS (more details in the article “Transferring balances on accounts 210.10 “Calculations” for tax deductions for VAT" (210.11, 210.N2, 210.R2) for new CPS"). Therefore, after the transfer of balances according to the CPS, VAT is accepted for deduction in the same way as in the absence of a transfer, either by the regulatory document “Creating purchase ledger entries” or by the document “Registration of a purchase ledger line” entered on the basis of an invoice.

The problem here is not in account 210.xx, but in the CPS of account 303.04. The fact is that in both cases, as when using the document “Creating purchase ledger entries”, and when using the document “Registration of a purchase ledger line”, account 303.04 will have the old KPS. At the same time, in the document “Registration of a purchase ledger line”, the working account of account 303.04 can be re-selected. Therefore, to accept VAT as a deduction on last year’s invoice, it is recommended to use the document “Registration of a purchase ledger line”.

How to correctly transfer obligations under contracts and agreements concluded in 2015 to 2016 to 2016 so that all indicators are reflected correctly in the 2016 reporting?

Options:

According to paragraph 312 of the Instructions for the application of the Unified Chart of Accounts, approved

“Indicators (balances) for the corresponding analytical accounts for authorizing expenditures, generated in the reporting financial year for the first, second years following the current (next) financial year (hereinafter referred to as indicators for authorization), are subject to transfer to the analytical accounts for authorizing budget expenditures, respectively;

indicators for authorization of the first year following the current one (the next financial year) - to the authorization accounts of the current financial year;
indicators for authorization of the second year following the current one (the first year following the reporting year) - to the authorization accounts of the first year following the current one (the next financial year);
indicators for the authorization of the second year following the next one - to the authorization accounts of the second year following the current one (the first year following the next one).
the transfer of authorization indicators is carried out on the first working day of the current year.”

Accounting entries for the transfer of balances on authorization accounts are given in Clause IV of Annex 1 to the Instructions for the Application of the Chart of Accounts for Budget Accounting, approved

For correct reporting it is necessary in the current year re-register unfulfilled obligations of previous years, obligations assumed for the planning period, and register the budget data reported for the current year.

This is also true for the planned indicators and obligations of budgetary and autonomous institutions.

To automate the re-registration of obligations, including monetary ones, accepted for the planning period, as well as budget and planned data, the document "1C: Public Institution Accounting 8" is used. Re-registration of planned expenditure authorization indicators".

When posting a document, entries are generated for the re-registration of obligations with a decrease in the depth of planning. The principle of generating transactions using the above examples is discussed in the article “Transfer of indicators for last year’s obligations accepted for the planning period to the first working day of the current year.”

Regular contract (a contract concluded without the use of competitive methods for determining suppliers). The obligation for the planning period under a contract concluded without the use of competitive methods for determining suppliers is re-registered with the same posting, only with a decrease in the depth of planning.

For example, an obligation accepted in 2015 for 2016 was registered in accounting entry D-t 2.506.20.226, K-t 2.502.21.226.

Re-registration is reflected: D-t 2.506.10.226, K-t 2.502.11.226.

The competitive procedure - a notice was posted in 2015, the contract will be concluded in 2016. The liability for the planning period is re-registered with the same posting, only with a decrease in the planning depth.

For example, the placement of a lot for 2016 was registered in 2015 with an accounting entry: D-t 2.506.20.225, K-t 2.502.27.225.

Re-registration will be reflected: D-t 2.506.10.225, K-t 2.502.17.225.

The competitive procedure was completed in 2015. The obligation for the planning period is re-registered by posting the acceptance of the obligation without using account 502.07 with a decrease in the planning depth, since in the reporting year, 2016, the competition did not take place, but was completely completed last year.

For example, in 2015 for 2016:

contract placed: D-t 2.506.20.340, K-t 2.502.27.340,

an obligation was accepted based on the results of competitive procedures: D-t 2.502.27.340, K-t 2.502.21.340,

savings are reflected (if any): D-t 2.502.27.340, K-t 2.506.20.340.

Re-registration of the liability in the amount of the account balance 2.502.21.340 is reflected by the entry for accepting the liability for the current year: D-t 2.506.10.340, K-t 2.502.11.340.

The competitive procedure took place in 2015, the contract was broken down into execution in 2015 and 2016. For example, in 2015, a contract was placed, based on the results of competitive procedures, obligations were accepted for 2015 and 2016 and savings were reflected.

The obligation for the planning period is re-registered in the amount of obligations accepted as a result of competitive procedures for 2016, by posting the acceptance of the obligation without using account 502.07 with a decrease in the depth of planning, since in the reporting year 2016 the competition did not take place, but was completely completed last year.

Transactions on assumed obligations and savings will not be re-registered in 2016. Only the obligation accepted for 2016 will be re-registered. Re-registration will be reflected by the posting: D-t 2.506.10.226, K-t 2.502.11.226.

Re-registration of unfulfilled obligations of previous years. Unfulfilled obligations from previous years that are planned to be fulfilled this year should be re-registered independently - enter documents for accepting obligations.

How to correctly transfer deferred liabilities accepted in 2015 to 2016? For example, at the end of 2015, a reserve was created for vacations not taken. In 2016, accruals and payments are made from these reserves. What accounting entries need to be made in 2016 to correctly display transactions in form 0503128 (0503738).

According to paragraph 312 of the Instructions on the application of the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n:

“At the end of the current financial year, the indicators (balances) on the corresponding analytical accounts for accounting for budgetary allocations, limits on budgetary obligations and approved budget (planned, forecast) assignments for income (receipts), expenses (payments) of the current financial year are not transferred to the next year.

Indicators (balances) for the corresponding analytical accounts for authorizing expenditures, generated in the reporting financial year for the first, second years following the current (next) financial year (hereinafter referred to as indicators for authorization), are subject to transfer to the analytical accounts for authorizing budget expenditures, respectively:

Indicators for authorization of the first year following the current one (the next financial year) - to the authorization accounts of the current financial year;

Indicators for the authorization of the second year following the current one (the first year following the reporting year) - to the authorization accounts of the first year following the current one (the next financial year);

Indicators for the authorization of the second year following the next one are credited to the authorization accounts of the second year following the current one (the first year following the next one).

The transfer of authorization indicators is carried out on the first working day of the current year.”

Accounting entries for the transfer of balances to authorization accounts are given in paragraph IV of Appendix 1 to the Instructions on the application of the Chart of Accounts for budget accounting, approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n.

Thus, the transfer of balances in analytical group 90 “Authorization for other subsequent years (outside the planning period)” of the synthetic accounts of the section “Authorization of expenses of an economic entity” is not provided.

Accounting entries for recording transactions with deferred liabilities are given in the instructions for using the chart of accounts for budget accounting (approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n), on the use of charts of accounts for accounting of budgetary institutions (approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n) and autonomous institutions (approved by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n), Further - Instructions No. 162n, No. 174n, No. 183n. The complete recording scheme is given in letters of the Ministry of Finance of Russia dated 04/07/2015 No. 02-07-07/19450, dated 05/20/2015 No. 02-07-07/28998:

Reflection of the obligations assumed by the institution in the amount of the formed reserves for upcoming expenses for vacation pay for the time actually worked:
The obligation of the current financial year has been accepted (using the previously created reserve):
- D-t 0 506 10 000, K-t 0 502 11 000 (clause 4 of Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07-07/28998, clause 2.1 of Appendix 3 to the Letter of the Ministry of Finance of the Russian Federation dated 04/07. 2015 No. 02-07-07/19450) for BU and AU;
- Dt 1 501 13 000, Kt 1 502 11 000 (clause 4 of Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated 05/20/2015 No. 02-07-07/28998, clause 2.1 of Appendix 3 to the Letter of the Ministry of Finance of the Russian Federation dated 04/07. 2015 No. 02-07-07/19450) for KU.
At the same time, a decrease in deferred liabilities is reflected using the “Red reversal” method:
- D-t 0 506 90 000, K-t 0 502 99 000 “reversal” (clause 174 of Instruction No. 174n, clause 203 of Instruction No. 183n, clause 2 of Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07 -07/28998, clause 2.2 of Appendix 3 to the Letter of the Ministry of Finance of the Russian Federation dated 04/07/2015 No. 02-07-07/19450) for BU and AU;
- Dt 1 501 93 000, Kt 1 502 99 000 “reversible” (clause 2 of Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07-07/28998, clause 2.2 of Appendix 3 to the Letter of the Ministry of Finance of the Russian Federation dated 04/07/2015 No. 02-07-07/19450) for KU.

In addition to the above accounting entries, Instructions No. 162n, No. 174n and No. 183n An accounting entry for accepting obligations when using previously created reserves is also shown in the debit of account 502.09, that is, a second posting scheme is provided:

Acceptance of deferred obligations:
- D-t 0 506 90 000, K-t 0 502 99 000 (clause 174 of Instruction No. 174n, clause 203 of Instruction No. 183n, clause 1 of Appendix 3 to the Letter of the Ministry of Finance of the Russian Federation dated 04/07/2015 No. 02-07-07/ 19450, clause 2 of Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07-07/28998) for BU and AU;
- D-t 1 501 93 000, K-t 1 502 99 000 (clause 141.2 of Instruction No. 162n, clause 1 of Appendix 3 to the Letter of the Ministry of Finance of the Russian Federation dated 04/07/2015 No. 02-07-07/19450, clause 2 of Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07-07/28998) for CU.
Assumption of obligations through the use of previously created reserves:
- D-t 0 502 09 000, K-t 0 502 01 000 (clause 167 of Instruction No. 174n, clause 196 of Instruction No. 183n) for BU and AU;
- D-t 1 502 09 000, K-t 1 502 91 000 (clause 141.2 of Instruction No. 162n) for KU.

In the second posting scheme, the current obligation is accepted at the expense of the previously created reserve, but problems arise:

accounts 501 93 and 506 90 constantly accumulate amounts of deferred liabilities;
the limits or planned assignments of the current year remain unused.

Therefore, in our opinion, it is more expedient to use the first wiring diagram proposed in letters from the Russian Ministry of Finance. At the same time, the rules for auto-filling the Report on budgetary obligations (form 0503128), the Report on the institution's obligations (form 0503738) (hereinafter referred to as the Report f. 0503738) provide for the correct preparation when using both posting schemes for reflecting deferred obligations.

Filling out the Report (f. 0503738) using the example of the first posting scheme, in which obligations when using the reserve are accepted as obligations of the current year and at the same time deferred obligations accepted earlier are reversed, is discussed in detail in the article on the ITS Internet resource “How to re-register deferred obligations accepted in last year, next year."

According to Instruction No. 174n (as amended by Order No. 227n), the accrual of income from the sale of inventories, fixed assets and intangible assets not related to the main activity (scrap metal, waste paper and own used fixed assets) is reflected on the credit of account 2,401 10,172 and the debit of account 2,209,83,000. Accordingly, the receipt of payment is reflected in the debit of account 2,201,11,510 and the credit of account 2,209,83,000 and in the debit of off-balance sheet account 17 (KOSGU 410 - 440). Why does Technological Analysis produce errors for account 2,209,83,000 when generating such transactions in the 1C: Public Institution Accounting 8 program?

Really, clause 3.86 of Order of the Ministry of Finance of Russia dated December 31, 2015 No. 227n V paragraph 150 of the Instructions on the application of the chart of accounts for accounting of budgetary institutions (approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n), Further – Instruction No. 174n, paragraph 7 was added: “the accrual of income from the sale of fixed assets, intangible assets, material inventories is reflected at the time of transfer of ownership in accordance with the terms of concluded agreements on the credit of account 2,401 10,172 “Income from transactions with assets” and the debit of the corresponding analytical accounts of account 2,209 83,000 “Calculations for other income” and paragraphs 8-9 were excluded.

In accordance with paragraph 7 of paragraph 150 of Instruction No. 174n, an account is used for the implementation of NFA 2 209 83 000 "Calculations for other income."

However, earlier By letter of the Ministry of Finance of Russia dated December 19, 2014 No. 02-07-07/66918“On the direction of Methodological recommendations for the transition to new provisions of the Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions” the following were communicated recommendations:

"4. The balances of settlements for income and liabilities, formed as of the date of transition to the application of Order 89n, based on the results of the inventory, are subject to transfer to the corresponding analytical accounts of settlement accounts of the Working Chart of Accounts of the institution, approved taking into account the provisions Order 89n. The transfer of balances is carried out on the basis of a Certificate (f. 0504833) reflecting the following accounting entries:

4.1. regarding income calculations:

In the amount of debt for the sale of property due to the decision to write off (liquidate) objects of non-financial assets (scrap metal, rags, waste paper, other waste and (or) objects obtained during disassembly (dismantling) of written-off, liquidated objects, etc.) by debit account 020974000 “Calculations for damage to inventories” (120974560; 220974560; 220974000) and credit account 020574000 “Calculations for income from operations with inventories” (120574660; 220574660; 220574000);

In the amount of debt for other income not related to the implementation of contracts, agreements, including the provision of subsidies, as well as the performance by the institution of the functions assigned to it in accordance with the legislation of the Russian Federation - in the debit of account 020983000 “Calculations for other income” (120983560; 220983560 ; 220983000) and account credit 020580000 “Calculations for other income” (120581660; 220581660; 220581000);".

In accordance with clause 4.1 of the Letter of the Ministry of Finance of Russia dated December 19, 2014 No. 02-07-07/66918, the account is used for the sale of inventories 2 209 74 00 0 “Calculations for damage to inventories.”

It should be noted that in the Chart of Accounts for budgetary institutions, approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n in the editorial office Order of the Ministry of Finance of Russia dated December 31, 2015 No. 227n, there are still accounts 205 71 - 205 74.

In accordance with Part V of the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, hereinafter referred to as Instructions No. 65n, income from the disposal of non-financial assets is reflected under articles of KOSGU 410 - 440, in particular, income from sales fixed assets are reflected in article KOSGU 410 “Decrease in the value of fixed assets.”

IN paragraph 2.2 of the joint letter of the Ministry of Finance of Russia and the Federal Treasury dated March 17, 2016 No. 02-07-07/15237 and 07-04-05/02-178 attention is drawn when compiling in 2016 Information on receivables and payables f. 0503169 on the need to comply with codes of types of expenses and codes of analytical accounts of budget accounting according to Appendix No. 5 to Directions 65n. We believe that there should also be a correspondence between the codes of articles (subarticles) of the analytical group of the subtype of income and the codes of analytical accounts not only of budget accounting, but also the accounting of budgetary and autonomous institutions.

In accordance with paragraph 4(1).1 “Analytical group of subtype of budget income” of Instructions No. 65n, income from the disposal of fixed assets, including income from the sale of fixed assets; income from compensation for damage identified in connection with a shortage of fixed assets; other similar income is reflected under article 410 “Decrease in the value of fixed assets” of the analytical group of the budget income subtype.

Analytical accounts of synthetic accounting accounts of calculations - 205 00, 206 00, 208 00, 209 00, 302 00, etc. clearly correspond to KOSGU codes, including

accounts 205 71 - 205 74 correspond to KOSGU 410 - 440;
accounts 209 71 - 209 74 correspond to KOSGU 410 - 440;
account 209 83 corresponds to KOSGU 180 “Other income”.

In accordance with this, in the 1C: Public Institution Accounting 8 program, checks are configured in the “Technological analysis of accounting” report. If in the transaction being checked, the analytical account of the synthetic account 209 00 (205 00) does not correspond to the KOSGU code of the corresponding account and vice versa, a corresponding message is issued.

In accordance with part V Instructions No. 65n KOSGU article 180 “Other income” includes other non-tax income not included in other articles of KOSGU group 100 “Income”, including:

customs duties, taxes, customs duties, special, anti-dumping and countervailing duties;
other income from foreign economic activities;
grants and donations, other gratuitous transfers;
subsidies received by state (municipal) institutions from the relevant budgets;
gratuitous receipts from state (municipal) and non-governmental organizations;
income from the return by budgetary (autonomous) institutions of the balances of subsidies from previous years;
income from compensation for damage identified in connection with a lack of funds;
other similar income not included in other articles of KOSGU group 100 “Income”.

Therefore, in the report “” for account 209 83 in transaction correspondence, KOSGU 180 is expected.

In conditions of legal ambiguity, the procedure you have chosen for recording the sale of scrap metal, rags, waste paper, other waste and (or) objects obtained during the dismantling (dismantling) of write-off, liquidation objects, etc., should be fixed in the Accounting Policy of the institution, having agreed it with the superior founder (manager).

If, in accordance with your Accounting Policy, account 209 83 is used to reflect the sale of NFA, the corresponding report messages “ Technological analysis of accounting"You can just take note.

How is special equipment taken into account for R&D? Is there any regulatory document regulating accounting for this activity?

The relationship between the customer of research and development (R&D) and its performer is regulated by Chapter 38 of the Civil Code of the Russian Federation. Article 769 of the Civil Code of the Russian Federation There are two types of contracts for research and development (R&D):

To carry out research work stipulated by the terms of reference for scientific research (R&D);

To carry out experimental design and technological work, for which the contractor develops a sample of a new product, new technology, design documentation, etc. (R&D).

The contract with the contractor may cover the entire cycle of research, development and production of samples or its individual stages.

In accordance with the terms of the contract, to perform work on the relevant topic, the customer can transfer his equipment to the performing agency, and special equipment and materials for its production can be purchased at the expense of the customer.

According to paragraphs 99, 118 of the Instructions on the application of the Unified Chart of Accounts, approved. by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, Further – Instruction No. 157n, special equipment for research and development work purchased under contracts with customers, to ensure compliance with the terms of the contracts before transferring it to the scientific division, is subject to accounting on the balance sheet of the executing agency as inventory in account 0 105 36 000 “Other inventories” - other movable property of the institution.”

Special equipment (equipment) provided by the customer to perform work on the relevant topic is accounted for in off-balance sheet account 12 “Special equipment for performing research work under contracts with customers.” Account 12 also takes into account equipment purchased under contracts with customers, transferred to the scientific department to carry out research and development work on a specific topic of the customer.

According to paragraph 355 of Instruction No. 157

“Special equipment (equipment) provided by the customer is accepted for off-balance sheet accounting [on account 12] on the basis of supporting primary documents confirming its receipt by the institution, at the cost specified by the customer.

Special equipment transferred to the scientific division of the institution is accepted for off-balance sheet accounting [on account 12] on the basis of supporting primary documents confirming its transfer, at the actual cost of the object.

The disposal of special equipment (equipment) from off-balance sheet accounting is reflected at the cost previously accepted (accepted) for accounting:

Upon return, in accordance with the terms of the contract, to the customer of the special equipment (equipment) provided by him;

When accepting special equipment (equipment) as part of the objects of non-financial assets of an institution for their use in its activities, with the simultaneous reflection of the objects on the corresponding balance sheet accounts of non-financial assets.”

Accounting records for the movement of special equipment are given in paragraphs 9, 37 of Instruction No. 174n in the editorial office Order of the Ministry of Finance of Russia dated December 31, 2015 No. 227n.

It should be noted that if, under the terms of the contract for R&D, special equipment purchased by the executing agency at the expense of the customer is transferred to the customer along with the result of the work performed, in such a situation, the transfer of special equipment is part of the organization’s execution of the concluded contract for R&D, since the cost of the equipment is included in negotiated price for the specified works. Thus, in the accounting of the organization, when transferring special equipment to the customer, neither income nor expenses arise from the sale of property, nor is subject to VAT.

Accounting records for the movement of special equipment received from the customer are shown in Table 1.

Table 1

	Debit	Credit	Primary document	BSU document	Document BSU2
Acceptance of special equipment for accounting at the cost specified by the customer	Off-balance sheet account 12		Transfer and acceptance certificate, Receipt order (f. 0504207)	Receipt of materials (off-balance sheet accounting)	Receipt of the Ministry of Health
		Off-balance sheet account 12	Invoice for the release of materials (material assets) to the third party (f. 0504205)

Accounting records for the movement of special equipment purchased (manufactured) at the expense of the customer are shown in Table 2.

table 2

	Debit*	Credit*	Primary document	BSU document	Document BSU2
Acceptance of special equipment for accounting at the actual cost of acquisition			Supplier shipping documents, Receipt order (f.0504207)	Purchasing materials	Receipt of the Ministry of Health
Write-off of the cost of special equipment transferred to the scientific division of the institution. Acceptance for registration of special equipment transferred to the scientific department	Off-balance sheet account 12		Request-invoice (f.0504204),	Write-off of materials, operation “Write-off to a scientific division (receipt to off-balance sheet account 12)”	Act of write-off of materials, operation “Write-off of special equipment transferred to the scientific unit (109 - 105)”
Write-off of equipment returned to the customer from off-balance sheet accounting		Off-balance sheet account 12	Invoice for the release of materials (material assets) to the third party (f.0504205)	Write-off of materials (off-balance sheet accounting)	Invoice for issue of materials to the side

*) In the numbers of balance sheet accounts, the KPS type “KRB” is used, in which in 2016 categories 1-14 are zeros, categories 15-17 are expense type 244.

The grant was issued to an individual. Is it possible for an institution to pay from this grant with KFO 3 (KOSGU 610) for reagents that they cannot sell to individuals? If possible, how to reflect it in accounting?

Yes. Possible.

Grant- these are funds that are provided on a gratuitous and irrevocable basis by individuals, non-profit organizations, including foreign and international organizations and associations according to the list of such organizations approved by the Government of the Russian Federation. Grants are provided for specific scientific research on the terms determined by the grantor, with the provision of a report to the grantor on the intended use of the grant.

In Russia, most grants for scientific research are issued by the President of the Russian Federation, the Government of the Russian Federation, or funds financed from the budget, for example, the Russian Foundation for Basic Research.

The Russian Foundation for Basic Research (hereinafter referred to as the RFBR, the Foundation) is one of the largest grant givers in Russia. The official website of the RFBR Foundation contains The procedure for performing work on projects supported by the Russian Foundation for Basic Research, and use of the grant (hereinafter referred to as the RFBR Procedure), which sets out the principles of interaction between grant recipients and the organization providing the conditions for the implementation of the project.

According to the RFBR Procedure, the grant recipient is the project manager who submitted an application for a grant and won the competition.

In the section “General Provisions” of the RFBR Procedure it is noted that “in almost all cases when a project is submitted to the Fund’s competition by individuals, it indicates the organization that will provide the conditions for the implementation of the Project.”

The relationship between the Foundation, the institution and the grant recipient is regulated by a tripartite agreement signed by the parties and the Rules for the Organization and Conduct of Work on Scientific Projects approved by the Foundation, supported by the federal state budgetary institution "Russian Foundation for Basic Research" and the List of Allowable Expenses.

In accordance with this agreement

The organization is the executor - it provides conditions for the implementation of the project, makes payments on behalf of the Project Manager, enters into agreements with third parties,

The recipient of the grant is the customer of the work (services) of the Organization.

The grant recipient pays for the Organization's services (up to 20 percent of the grant amount).

If, in accordance with agreements on the allocation of grants concluded by grant givers (RFBR, RGNF) with grant recipients - individuals, grant funds by agreement between the grant recipient and the institution are credited to the personal account of the institution, these funds should be reflected as funds in temporary disposal, therefore that grant funds received by individuals are not funds of the institution. This is stated in letters of the Ministry of Finance of Russia dated January 19, 2016 No. 02-07-10/1601, dated October 16, 2015 No. 02-07-10/59926, dated July 24, 2015 No. 02-07-10/42728, dated July 23, 2015 No. 02-07 -10/42612 and etc.

Accounting records for crediting the institution's personal account and spending funds from grants received by individuals are shown in the table.

No.		Debit	Credit
	Funds have been received in the form of a grant to the institution’s account	3 17 01 (KOSGU 510)
	Funds were transferred (paid) by order of the grantee for the purposes provided for by the project for which the grant was received		3 17 01 (KOSGU 610)
	Received and issued funds from the institution's cash desk to the grantee at his request	3 17 30 (KOSGU 510) 3 17.34 (KOSGU 510)	3 17 01 (KOSGU 610)* 3 17.30 (KOSGU 610) 3 17.34 (KOSGU 610)
	The institution's income is accrued from compensation of the institution's costs for organizational and technical support of the project or for services provided by the institution to the project manager
	Directing funds to compensate the institution’s costs for organizational and technical support of the project or services provided by the institution to the project manager	2 17 01 (KOSGU 130)	3 17 01 (KOSGU 610)

**) These accounting records reflect the debiting and crediting of funds to the institution’s account. It should be noted that in the treasury authorities, funds received at the temporary disposal of a budgetary institution are accounted for in one personal account (20) together with funds for the implementation of a state task (KFO 4) and from income-generating activities (KFO 2) and in one KFO - 8 (funds of non-profit organizations in personal accounts). Therefore, the recent trend is to reflect such transactions as non-cash transactions in correspondence with account 304 06, since in reality no transfer of funds occurs (see letter of the Ministry of Finance of Russia dated July 1, 2015 No. 02-07-07/38257 (example 4), letter Ministry of Finance of Russia No. 02-02-04/67438, Treasury of Russia No. 42-7.4-05/5.1-805 dated December 25, 2014 (as amended on February 3, 2015)).

Accounting records for recording calculations for compensation of the institution's costs for the organizational and technical support of the project or for the services provided by the institution to the project manager are shown in the table.

Directing funds to compensate the institution’s costs for organizational and technical support of the project or for services provided by the institution to the project manager

Terminated by offsetting a counterclaim of the same type:

obligation to return grant funds to the grantee

obligation to pay compensation for the institution's costs (cost of the institution's services)

Change in cash balances

The balance of funds for funds at temporary disposal has been reduced by the amount of withheld compensation for the institution’s expenses (the cost of the institution’s services)

The cash balance for income-generating activities has been increased by the amount of compensation for the institution’s expenses (the cost of the institution’s services)

2 17 01 (KOSGU 130)

3 17 01 (KOSGU 610)

Accounting records to reflect compensation for the institution's costs for the organizational and technical support of the project or services provided by the institution to the project manager should be fixed in the institution's Accounting Policy. These accounting records are documented in an Accounting Certificate (f. 0504833).

Upcoming seminars "1C:Consulting"

May 10 – December 1, 2016 “Changes in the budget classification, accounting and reporting of state and municipal institutions in 2016. Practical examples in "1C: Public Institution Accounting 8"
February 15 to July 1, 2016 “Accounting and taxation of wages in state and municipal institutions in 2016 using 1C payroll solutions”

State and municipal organizations have always played a colossal role in the life of society. What is it?

Definition of state and municipal types of enterprises

State and municipal organizations are unitary enterprises whose purpose is to eliminate or solve the main problems and tasks of the state, as well as to obtain financial income. A peculiarity of these types of organizations is the fact that they are not the owners of the property assigned to their names.

Only the founder has the right to dispose of the capital of such organizations. State and municipal organizations are unitary enterprises, and therefore their property is not divided into parts: shares, shares or deposits, etc.

Types of state and municipal organizations

There are 2 types of such organizations.

The first type is organizations that are based on economic rights. A municipal organization is one of the most common types of enterprises that carry the nature of economic rights. The creation of this type of organization occurs after the municipality or an authorized special body makes a corresponding decision.

The second type should be considered organizations whose information working base is built on the rights of operational management. The decision to create this type of enterprise must be made at the state level, by government order. These types of municipal and state enterprises are created to provide unique services, produce various products and perform some work that are characteristic of commercial, market organizations. However, all funding for this type of organization may be of a budgetary nature.

It is important to know that a municipal organization can be autonomous. The autonomy of an institution provides for the organization's responsibility for assigned property, but movable, especially valuable or immovable property acquired with the owner's funds or assigned to the owner's institution are an exception to the rule.

Features of the characteristics of state and municipal organizations

The presence of special legal capacity is a primary feature of such enterprises. As mentioned earlier, such organizations perform special types of work typical of commercial, market organizations. However, municipal and state unitary institutions do not have restrictions on the execution of other transactions, provided that the action or transaction being performed is not provided for by any regulatory documents, acts, for example, a charter.

The second point indicating the peculiarity of this type of organization: an economic entity is an individual enterprise.

The third feature is based on the Civil Code. The terminology of such organizations should be understood correctly, namely: the word “enterprise” is a subject of civil law, in other cases it can act as an object of legal relations.

An important feature is the ability of state and municipal organizations to apply for subsidies, subsidies and even subventions, that is, for various types of targeted financing. Most often, this type of financing is provided to enterprises with a social focus.

The next feature follows from the previous, third characteristic, namely: indication of information about the owner of the property and all sources of capital formation in the charter of business entities. It is important to know that in enterprises of this type the owner is responsible for the activities and performance of the organization, but the organization is not responsible for the obligations and rights of the owner.

Municipal entity and its organization

A municipal organization is a section of state territory with local self-government, which is carried out jointly with state administration. In such institutions, an important aspect of activity is the organization of the municipality. Education is organized on the basis of various criteria, laws and nuances of the activities of territorial self-government bodies.

There are five types of entities on the territory of the Russian Federation:

City district. In the urban district, all decisions are made by self-government bodies and are based on federal laws specific to local purposes. Urban districts are not part of municipal districts.
urban settlement– characteristics of large towns or small cities. In such places, self-government is carried out without government intermediaries. Management is carried out by the residents of the city or town. Settlements that cannot be classified as urban districts are called part of the municipal district.
Municipal district– settlements with shared territory. A type of self-government similar to an urban settlement. The laws of the Russian Federation may provide the opportunity to carry out certain government functions.
Rural settlements- having a common territory. An example is: hamlet, aul, village, village, hamlet, etc. The form of government in such places is local in nature and is carried out by the residents of these settlements.
Territory with federal designation, which has an intracity character, is a type of municipal formation in the Russian Federation, including settlements that are part of a city.

Regardless of the type of entity, all of them must have a charter, which may contain the following information: conditions of organization and procedure, composition and boundaries of the municipal entity, structural formation of self-government bodies, guarantees for officials, appointed persons, etc.

Municipal services

The organization of municipal services occurs in accordance with the legislative acts of the Russian Federation “On the organization of the provision of state and municipal services.” A municipal service is a job that can be performed by a certain government body, all government types of organizations and sometimes some legal entities.

It is important to know that service and work are different concepts. The service is the result of the influence of an institution in order to satisfy the interests of a certain legal (individual) individual.

How are municipal institutions organized?

The organization of municipal bodies is carried out in two ways. First way- this is a referendum where citizens vote to decide any issues of a local nature.

Second way– these are elections of subjects to local government bodies. A representative body of self-government has the right to represent, protect and defend the interests of the population of its type of municipal organization.

Principles of organizing municipal government

The organization of municipal government is based on municipal rights, service and property. In other words, municipal government is a type of decentralized form of government. This type of management is characterized by independence in the formation of ideas, goals and objectives, independent organization of self-government bodies, and even independent management and organization of the budget.

Functions of state and municipal organizations

A municipal organization, like a state organization, has its own functions that they need to perform. Considering the functional purpose of these classes of organizations, it should be noted that these types of services can be perceived as a certain type of municipal or state activity. The activities of such organizations extend to: human rights, organizational, regulatory, law-making and law enforcement functions.

Civil law determines the legal status of an organization as commercial or non-profit. The latter include municipal and state institutions, which are most often budgetary (but can be both state-owned and autonomous). In such organizations, accounting is carried out in compliance with certain nuances that need to be taken into account by a specialist.

Let's consider how accounting in budgetary organizations differs from accounting in commercial structures, what regulatory documents govern it, and what features an accountant needs to take into account.

The concept of budget accounting

In which enterprises should accounting be carried out according to budgetary principles? In those that are fully or in some part financed from the state budget of the Russian Federation.

TO budget organizations These include legal entities created by government bodies of the Russian Federation, the main purpose of which is not to make a profit.

In order to regularly allocate money from the budget to finance a non-profit organization, it is necessary not only to conduct accounting correctly, as in any structure, but also, in addition to traditional reports, to regularly provide estimates of income and expenses. This is necessary to track the purposes for which public money is used. The activity of generating this documentation is called budget accounting.

Specifics of a budget organization from an accounting point of view

A public accountant must take into account the peculiarities of the obligations of this area regarding finance and property:

one of the goals of the activities of a municipal institution - a state task - is carried out using funds from a certain level of the state budget;
the property is not owned by a budgetary institution, but by right of operational management, and the owner is the Russian Federation or its subject;
if a budgetary organization owns a land plot, it is provided for use indefinitely;
the obligations of property owners are not identical to the obligations of a budgetary institution;
Even if the owner has assigned to a budget organization the right to manage valuable property and real estate, the organization cannot dispose of it without permission.

ATTENTION! All specific differences are given in Art. 9 of Federal Law No. 7-FZ of January 12, 1996 “On Non-Profit Organizations”.

Comparing budget and commercial accounting

The main principles of accounting remain unchanged, no matter in what organization it is carried out. Everywhere you need to take into account cash, inventories, all kinds of assets and liabilities, reflecting this in the documentation and promptly informing the regulatory authorities.

However, in a budgetary organization, accounting has special specifics; all these operations are reflected in the accounting accounts somewhat differently. Therefore, a public accountant will need some specific knowledge that is not required for an accountant in commercial structures.

Let's take a closer look at these features.

Individual charts of accounts

The main difference between commercial and budget accounting is the different accounts on which all business transactions are reflected. For the budgetary sector, a special Chart of Accounts is provided, containing 26 categories.

NOTE! Account numbers and their names in different accounting plans do not match. For example, in the commercial accounting system, “Materials” are accounted for on account 10, and in the budgetary accounting system, “Material reserves” are accounted for on account 105.

Each category of the budget PBU carries certain data about the characteristics of the institution’s activities:

classifies income;
distributes types of expenses;
shows from what source the organization is financed;
what type of activity is the target;
synthetic and analytical accounts;
receipt and disposal of objects.

Legislative regulation

Accounting as a business transaction for any type of organization is regulated by the Federal Law “On Accounting” dated December 6, 2011 No. 402-FZ. But, in addition to the general regulations, additional by-laws developed for the budgetary and commercial spheres are mandatory:

Municipal state organizations, in addition to the basic Law, are “subject to” the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On approval of a unified chart of accounts for government agencies (state bodies), local governments, state and extra-budgetary funds, state academies sciences, state (municipal) institutions and instructions for its use.”
Accounting statements for budgetary organizations are declared by the following state documents:
- Order of the Ministry of Finance of the Russian Federation dated December 29, 2010 No. 191n “On approval of instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation;
- Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n “On approval of instructions on the procedure for compiling and submitting annual, quarterly and monthly reports of state (municipal) budgetary and autonomous institutions.”

Where does the money come from?

Financing a commercial organization is its personal business; you can use the personal funds of the founders, bank loans, etc. The budget sector, as its name suggests, is sponsored by the state. The form of subsidization can be different:

funds provided for the implementation of government tasks;
money provided for temporary use;
health insurance funds;
the institution’s own income, etc.

Differences in reporting

Commercial and “disinterested” structures provide reporting to regulatory authorities in different ways. The differences lie not only in the composition of the documentation, but also in the timing of submission: for state employees, their own schedule and frequency have been developed.

IMPORTANT! In the public sector, the volume of reporting is much greater than in the commercial sector, since the principles of operation in them are radically different.

Budgetary organizations of various types submit quite a few forms at the end of different accounting periods:

every month – from 1 to 5 documents;
every quarter – from 5 to 10 reports;
annually – from 10 to 30 forms.

All necessary documents for reports are given in the special regulations discussed above. Among them:

balance sheet of the main manager (administrator, recipient of budget funds) - in form 0503130;
balance sheet of the institution itself - in form 0503730;
report on the implementation of the financial and economic activity plan - in form 0503737;
report on the financial results of the organization’s activities - according to form 0503721;
data on receivables and payables - according to form 0503769;
information about the organization’s cash balances – according to form 0503779.

Reflection of funds on the balance sheet

The balance sheets of the commercial sector and public sector employees are basically the same, but have several serious differences:

Any balance sheet consists of assets and liabilities. The difference is that state employees distribute these items, separately reflecting the use of targeted funds and their own profits.
“Businessmen” reflect in their reports, in addition to the current one, two more previous years, and “public sector employees” – only the previous one.
Budgetary spheres divide assets into financial and non-financial, and funds into material and monetary; For commercial structures, the division is fundamentally different.
The budgetary liability reflects all types of obligations, and the commercial one divides them according to terms.

The accounting of “merchants” and public sector employees has global differences at all levels of existence: the accounting objects themselves, PBUs, reflection of assets and liabilities, the composition and procedure for reporting. The state is constantly improving the budget accounting system by introducing various changes to it. Therefore, an accountant of a budgetary organization needs to be constantly aware of innovations, for which he needs to study legislative updates, read specialized literature, and attend specialized seminars.

State are all institutions that are federally or regionally owned and financed from the federal and regional budgets.

Municipal are those institutions whose owner is a municipality and which are financed from local budgets.

Each state or municipal institution must have a charter approved by the founder and registered in the prescribed manner, a budget estimate or plan for financial and economic activities, an independent balance sheet, as well as property under operational management.

State and municipal institutions are divided into three types:

State-owned;

Budget;

Autonomous.

According to Art. 6 BC RF, government institutions- these are state (municipal) institutions that provide state (municipal) services, perform work and (or) perform state (municipal) functions in order to ensure the implementation of the powers of state authorities (state bodies) or local government bodies provided for by the legislation of the Russian Federation, financial support whose activities are carried out at the expense of the corresponding budget on the basis of budget estimates.

Law No. 83-FZ establishes that the status of government institutions should have:

Directorates of associations, directorates of formations and military units of the Armed Forces, military commissariats, control bodies of internal troops, control bodies of civil defense forces, formations and military units of internal troops, as well as other troops and military formations;

Institutions executing punishments, pre-trial detention centers of the penal system, institutions specially created to ensure the activities of the penal system, performing special functions and management functions;

Specialized institutions for minors in need of social rehabilitation;

Institutions of the Ministry of Internal Affairs, the Main Directorate of Special Programs of the President of the Russian Federation, FMS (Federal Migration Service), FTS, FSB, SVR (Foreign Intelligence Service), FSO (Federal Security Service), special, military, territorial, facility units of the federal fire service of the Ministry of Emergency Situations, emergency rescue units of federal executive authorities;

Psychiatric hospitals (hospitals) of a specialized type with intensive observation, leper colonies and anti-plague institutions.

State institutions, being non-profit organizations, have a number of characteristics inherent to them:

1) the purpose of creation is the implementation of managerial, socio-cultural, scientific and other functions of a non-commercial nature;

2) the founder of such an institution - government bodies and local government bodies;

3) securing property - with the right of operational management;

4) sources of financing - funds from the relevant budgets and state extra-budgetary funds;

5) the presence of a budget estimate, the volume of which is established by the founder, including on the basis of a state assignment;

6) a high degree of state regulation of their financial activities and a low level of independence in the execution of budget estimates;

7) operations with budget funds are carried out through personal accounts opened by him in the treasury authorities;

8) lack of rights to provide and receive credits (loans), purchase securities;

9) crediting extra-budgetary revenues from income-generating activities to the appropriate budget of the budget system of the Russian Federation, with the exception of institutions of the penal system, where such revenues are fully allocated to financially support their functions in excess of budgetary allocations;

10) consolidation in the charter of the position on subsidiary liability for the obligations of a state-owned institution of public law education represented by the executive body exercising the functions and powers of the founder;

11) a special procedure for maintaining accounting records in accordance with the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application.”

Based on their functional characteristics, all state and municipal institutions are divided into:

For state and local government bodies. For example, this is the Administration of the President of the Russian Federation, the Ministry of Finance of Russia, federal agencies, the administration of the municipal formation "Volkhov District of the Leningrad Region", etc.;

Judicial bodies, including, for example, the Constitutional Court of the Russian Federation, the Supreme Arbitration Court of the Russian Federation, courts of general jurisdiction, etc.;

Military, educational, medical and other institutions.

Using the example of the education sector, let's look at another principle of grouping institutions. Depending on the program being implemented, educational institutions are grouped into certain types of institutions operating in accordance with the standard provisions approved by the Government of the Russian Federation:

Preschool;

General education, which includes three levels: primary general, basic general, secondary (complete) general education;

Primary, secondary, higher and postgraduate professional education;

Additional adult education;

Additional education for children;

Special (correctional) for students and pupils with developmental disabilities;

For orphans and children left without parental care (legal representatives);

Other institutions carrying out the educational process.

In turn, certain types of institutions may function as part of a typical group of institutions. For example, general educational institutions include schools, gymnasiums, lyceums, boarding schools, and evening schools.

Unlike education, standard regulations are not approved for other branches of the public sector, and their activities are regulated by statutes. For example, the charters of all state museums are directly approved by the Government of the Russian Federation.

The organizational structure of the state system of medical institutions is regulated by the Ministry of Health and Social Development of Russia by approving the corresponding nomenclature of institutions and the rules for their licensing. In accordance with the nomenclature, all institutions are grouped into three large blocks:

Treatment and prophylaxis;

State Sanitary and Epidemiological Service;

Pharmacy.

In turn, each of the listed groups includes institutions of certain types and types, which indicates a widely ramified structure of medical institutions, the name of which reflects the specifics of the functions they perform. For example, maternal and child health institutions include orphanages and maternity hospitals; Dispensaries are institutions that specialize in certain types of diseases or types of activities (dermatology, venereology, drug treatment, etc.).

The second type of state and municipal institutions includes budgetary institutions. These include non-profit organizations created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work, provide services in order to ensure the implementation of the powers of the relevant government bodies (state bodies) or local government bodies provided for by the legislation of the Russian Federation in the fields of science, education, healthcare, culture , social protection, employment, physical education and sports, as well as in other areas.

In many ways, the characteristics, rights and responsibilities of budgetary institutions before July 1, 2012 will be similar to the characteristics, rights and responsibilities of government institutions. In particular, accounting in budgetary institutions will be carried out in the same manner as for state-owned institutions.

The next organizational and legal type is autonomous institutions. The Law on Autonomous Institutions provides the following definition: an autonomous institution (AI) is a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity (which acts as its founder) to perform work, provide services in order to exercise the powers of public authorities provided for by the legislation of the Russian Federation , powers of local government bodies in the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas.

In addition to the Law on Autonomous Institutions, issues of the legal and financial nature of their functioning are set out in the following legislative acts:

Law of the Russian Federation of July 10, 1992 No. 3266-1 “On Education”, which states that when creating an autonomous educational institution by changing the type of an existing state or municipal educational institution, the educational institution has the right to carry out the types of activities specified in its charter on the basis of a license and certificate on state accreditation issued to such an educational institution before the expiration of these licenses and certificates;

The Budget Code of the Russian Federation, which established that the budgets of the budget system of the Russian Federation may provide for subsidies to autonomous institutions, including subsidies for reimbursement of standard costs for the provision by them of state (municipal) services in accordance with the state (municipal) assignment (clause 1 of Article 78.1 of the Budget Code of the Russian Federation) ;

Tax Code of the Russian Federation: when determining the tax base for calculating income tax, subsidies to autonomous institutions are not included in the revenue portion (subclause 14, clause 1, Article 251 of the Tax Code of the Russian Federation).

All types of state and municipal institutions have both common and characteristic features. Among the general features, it should be noted: the presence of the owner of the property in the person of a state authority or local government; securing property under the right of operational management; securing a land plot with the right of permanent (indefinite) use; fulfillment of state (municipal) assignments; publication of reports in the media; licensing of certain types of activities, regardless of whether their services are paid to citizens and legal entities from the budget or provided on a fee basis.

License- a special permit to carry out a specific type of activity subject to mandatory compliance with licensing requirements and conditions, issued by a licensing government body to a legal entity or individual entrepreneur.

In accordance with the Federal Law of May 4, 2011 No. 99-FZ "On licensing of certain types of activities" the following are subject to licensing: educational activities, activities of non-state pension funds for pension provision and pension insurance; medical and pharmaceutical activities, etc.

In addition to the license, potential recipients of budget funds must have other documents. For example, educational institutions receive the right to issue state-issued documents only after passing state accreditation, which is carried out by an accreditation body once every six years in institutions of primary, secondary, higher and additional professional education and in scientific organizations; once every twelve years - in other educational institutions.

The founder retains full control over the activities of the head of the institution, despite the fact that, unlike the head of a state-owned institution, the head of a budgetary or autonomous institution has much more freedom and independence in making management decisions. This concerns the expenditure of funds, personnel management, and the policy of providing paid services.

In table Table 1.1.1 shows the main differences between the systems for managing material and financial resources at the level of state-owned, budgetary and autonomous institutions.

Table 1.1. The main differences between state, budget and autonomous institutions

What are state and municipal unitary enterprises? In Russian legislation, in particular in the Civil Code, there is a definition of this term. In accordance with it, state and municipal unitary enterprises are organizations created for the purpose of solving the main tasks of the state and making a profit, but at the same time not being the owners of the property assigned to them. Only the founder directly has the right to dispose of it. They are called unitary because property cannot be divided into shares, shares, deposits and other parts. The name of this entity must necessarily contain an indication of the owner.

State and municipal unitary enterprises are divided into 2 types. The first is organizations based on the right of economic management. It should be noted that this includes unitary enterprises such as municipal ones. They are created after the relevant decision is made by the authorized state body or municipality. The second type is organizations based on the right of operational management. They can be founded only by decision of the government of the country. State and municipal unitary enterprises in this case have a rather specific legal position. Thus, they are created for the purpose of providing certain services, performing work or producing any products, which is typical for commercial organizations. At the same time, all activities of the enterprise can be based on financing from the budget.

First of all, this type of business entity has special legal capacity. That is, they were created for the purpose of performing certain works, providing services or producing some products, which is a characteristic feature of commercial organizations. However, state and municipal unitary enterprises are not at all limited in their rights to carry out certain transactions. For example, they can rent out vacant premises (unless otherwise provided by the charter and other regulations). Another feature is that such business entities are individual enterprises. The third specific feature of this type of enterprise is related to the Civil Code. Particular attention is paid to terminology. In relation to such organizations, the definition of “enterprise” acts as a subject of civil rights, in other cases it is only an object of legal relations. Among other things, they can apply for targeted funding (this includes subsidies, subsidies, and subventions). It is carried out to execute a variety of programs. Preference is given to those with a social orientation.

This leads to the fourth feature. The charter of unitary type business entities must include information about the direct owner of the property, the sources of formation of the authorized capital and the procedure for its formation. It should be noted that the enterprise is not responsible for the obligations of the owner, but he is responsible for the activities of the organization.

Here there is a sole manager, and not a collegial body, as happens in other cases. As a rule, this is the director. A person is appointed to this position by the owner or a special body with the appropriate powers.

The term “state corporation” refers to a non-profit institution whose assets belong to the Russian Federation, created for the purpose of carrying out socially significant functions, such as, for example, the fair distribution of financial resources. In practice, this function can be expressed in the fact that state corporations provide jobs with good salaries, thereby stimulating the growth of the purchasing power of the population, or, for example, in the fact that the corresponding type of institution act as large customers for private businesses, in turn promoting , entrepreneurship development. State corporations stimulate the growth and modernization of the economy as a whole and contribute to building active international relations of the Russian Federation.

State corporations, state-owned companies and state-owned enterprises: the relationship of concepts

State corporations and state companies are 2 types of non-profit structures. They are different to a certain extent, although they are very similar. First of all, it should be noted that their activities are regulated by the same source of law - the Law “On Non-Profit Organizations”.

According to its provisions, a state company is an NPO that does not have a membership, created by the Russian Federation on the basis of property investments in order to provide government services and perform other functions when using state property in the form of trust management. In turn, a state corporation is also a non-membership non-profit organization created by the Russian Federation on the basis of a property contribution, but to achieve social goals and to implement, as we noted above, socially significant functions. Both types of government structures are created on the basis of the publication of federal laws.

In turn, state corporations and state-owned enterprises are characterized by even more pronounced differences. The first have the status of subjects established by the government system of the Russian Federation. In turn, a state-owned enterprise is not something that is necessarily established by the state, but one in which it owns the largest share of shares. Private individuals may well be co-owners of a state-owned enterprise.

In turn, the differences between state corporations and enterprises can hardly be traced at the level of organizational and legal forms. The fact is that state corporations, in principle, can be the same business entities - open or closed - as state-owned enterprises.

Some lawyers, however, classify organizations such as federal state unitary enterprises as state corporations. State-owned enterprises in the general case can only be business entities - such a form as a unitary enterprise is, as a rule, not typical for them.

However, there are experts who prefer to distinguish between the concept of “state corporation” and federal state unitary enterprise. This is due to the fact that the former are almost completely uncontrollable and unaccountable to government bodies - an exception may be the need to periodically provide some data on the activities carried out to the Government of the Russian Federation. In turn, government agencies may have significantly more powers in terms of managing federal state unitary enterprises.

But, in general, there is a widespread point of view according to which a state corporation can be represented in any organizational and legal form. Examples of state-owned enterprises are Rosneft, Russian Railways, Rostelecom. Examples, in turn, of unitary enterprises are Russian Post, Mosgortrans, TASS agency.

One way or another, it makes sense to distinguish state-owned enterprises, state-owned corporations and state-owned companies based on their actual mechanism of establishment. Which is determined primarily by the specifics of the legal regulation of the activities of the relevant organizations.

Features of legal regulation of the activities of state corporations

Let us therefore consider the legal aspect of the activities of state corporations. First of all, it is worth noting that state corporations are subject to the jurisdiction, first of all, of civil law. That is, in transactions and other legal relations they act as a subject legally equal to the partners. However, the legal status of the relevant organizations has a number of features.

First of all, it should be noted that state corporations in Russia are established on the basis of a published federal law. An aspect of the activities of the relevant companies is that they are not obliged to answer for the emerging obligations of the Russian Federation. Conversely, the state is not responsible for the work of state corporations. An exception may be scenarios in which certain types of mutual responsibility of the Russian Federation and its owned companies are prescribed by law.

Privileges of state corporations

Another noteworthy aspect of the activities of state corporations is that the provisions of the law regulating bankruptcy are not applicable to them. In addition, the corresponding type of organization has certain privileges in terms of reporting:

they must not disclose information about their work in the same way as business entities are required to do;
they generally do not have instructions to send reports to government agencies, with the exception of some government agencies;
State corporations have the right to conduct competitions within the framework of the public procurement mechanism based on independently established rules, which may not necessarily coincide with the norms approved in the legislation on public procurement.

You can also pay attention to how the bodies that manage state corporations are formed. State corporations are headed by managers in accordance with the rules, which, as in the case of the establishment of organizations of the corresponding type, are determined by a separate law. Thus, according to the provisions of a number of legal acts, in many cases the head of a state corporation can be appointed directly by the President of the Russian Federation.

When did state corporations appear in Russia?

State corporations as subjects of civil law in the Russian Federation began to appear after adjustments were made on July 8, 1999 to the Law regulating the activities of non-profit organizations. Thus, a basis has emerged for legalizing the activities of the corresponding type of institutions.

It is believed that the first state corporation in Russia was the ARKO agency, which was involved in the restructuring of banking organizations - it was registered in 1999. However, after this agency was established, state corporations for quite a long time were not the most popular organizational and legal form of business with state participation. It was only in 2007 that their popularity began to grow steadily.

The largest state corporations in Russia

What state corporations exist in Russia today? The list of such is relatively small, but it certainly cannot be considered closed. Depending on the tasks that the state sets for itself, new organizations of the appropriate type can be created and existing ones can be abolished.

Among the largest state corporations in the Russian Federation today:

Vnesheconombank;
"Russian Technologies";
"Rusnano";
"Rosatom".

It can be noted that the state corporation Olimpstroy was responsible for the construction of Olympic facilities in Sochi. The Housing and Communal Services Fund is considered a significant corporation in terms of the scale of its activities.

Prospects for state corporations in Russia

How promising is the further development of such forms of enterprises as state corporations? There are different points of view on this matter.

Thus, in the last few years, reports have appeared in the media that the corresponding organizational and legal form of enterprise activity is planned to be abolished. In particular, one of the concepts for improving legislation regulating the activities of legal entities included theses on the need to consider the transformation of state corporations into other types of organizational and legal forms of enterprises. At the same time, the privileges that state corporations have in accordance with current legislation were supposed to be canceled.

But so far state corporations are operating successfully. True, their activities are closely monitored by the government, which seeks to improve the efficiency of the relevant organizations. In particular, the current remuneration systems for employees of state-owned enterprises are being adjusted quite actively.

There are, for example, proposals to link compensation for employees of relevant organizations to the actual results of labor. There are initiatives according to which the powers of employees of state corporations are supposed to be brought closer to those that characterize the activities of civil servants. Similarly, it was planned to impose additional restrictions on specialists of state-owned companies, in particular those related to the possibility of conducting commercial activities.

Industry specifics of the development of state corporations

There are theses that the activities of state corporations should be regulated based on the specifics of a particular segment of their activities. Thus, financial state corporations may be more compatible with legal acts that strictly regulate their activities. Innovative state corporations, in turn, may not be so acceptable to be strictly regulated.

Similarly, the sectoral approach can be adapted to the activities of other structures, such as, for example, the fund responsible for the development of housing and communal services. State corporations, therefore, as forms of activity remain relevant and, as many analysts believe, have good development prospects.

Specifics of foreign state corporations

Having studied the specifics of the activities of state corporations of the Russian Federation, we will consider how the corresponding types of enterprises operate abroad. The establishment of such organizations is, of course, not only envisaged by the Russian political system. There are state corporations in many countries around the world. For example, in the USA.

Among the most famous American state corporations is Amtrak. This company provides services in the field of passenger transportation on US railways. It was established in 1971. It is noteworthy that Russian and American state corporations are to some extent similar in such an aspect as creation - state corporations in both countries are formed on the basis of adopted regulations. Thus, Amtrak was established by resolution of the US Congress.

Another large American state corporation is OPIC, which invests in foreign projects. Like Amtrak, it was founded in 1971. Some experts view it as an agency accountable to the US government - in this aspect we can trace the difference between Russian and American organizations of the corresponding type. Although they have some similarities in creation, US public corporations may be more accountable to government authorities. In turn, according to the law, state corporations of the Russian Federation, as we know, are less dependent on the public administration system.

By the way, it can be noted that the classification of organizations of the corresponding type in the United States is carried out according to a more complex scheme than in the Russian Federation. For example, in America there are state corporations sponsored by the government; in Russia their direct analogue is not defined at the level of federal legislation.

So, we have examined the essence of the concept of “state corporations”. We also studied examples and characteristics of relevant institutions. What conclusions can we draw?

First of all, it should be understood that a state corporation and a state enterprise are not the same thing. The concept of a state-owned company is quite close in meaning to the first term. In particular, both types of organizations are regulated by the same law. However, it is worth noting that the terms we studied, such as “state corporation”, “state enterprise”, as well as “state company”, are often considered synonymous. From a legal point of view, this is not entirely correct, but in general it is acceptable due to the fact that the corresponding concepts are really very close.

State corporations in Russia, the list of which is quite regularly adjusted, according to the priorities and dynamics of the legislative activity of the authorities, are, despite theses about the possibility of abolishing the corresponding type of legal entities, a fairly promising form of enterprise operation.

However, the successful development of state corporations in the Russian Federation largely depends on the quality of regulatory legislation, especially in terms of determining criteria for the performance of these organizations. A popular approach is according to which the performance of state corporations should be assessed on an industry-by-sector basis, based on a specific segment of the institution’s activities. There are also widespread theses about the need to bring the schemes for regulating the activities of state corporations closer to those that characterize the work of the authorities themselves.

State corporations are successfully developing not only in Russia, but also abroad. In particular, a large number of institutions of this type operate in the United States. At the same time, their status may have both signs of similarity with what characterizes Russian state corporations, and significant differences regarding the model of operation of state enterprises of the Russian Federation.

Biological membranes. Cytoplasmic membrane: structure, properties, functions.

in forensic institutions and expert departments

At the same time, aging of the body is a progressive burn by chemicals, which leads to damage to the glands and disruption of their functions, up to their hollow dysfunction.

Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application" (with amendments and additions)

Appendix No. 1. Unified chart of accounts for state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions Appendix No. 2. Instructions for using a unified chart of accounts for accounting state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions

Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n
"On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application"

With changes and additions from:

October 12, 2012, August 29, 2014, August 6, 2015, March 1, November 16, 2016, September 27, 2017, March 31, December 28, 2018

b) state (municipal) unitary enterprises in terms of maintaining budgetary accounting of the facts of economic life that arise during the exercise, on the basis of agreements, of the powers of the state (municipal) customer to conclude and execute on behalf of the relevant public legal entity state (municipal) contracts on behalf of public authorities (state bodies), management bodies of state extra-budgetary funds, local governments that are state (municipal) customers, when making budget investments in state (municipal) property and receiving budget investments in capital construction projects of state (municipal) property and (or) for the acquisition of state (municipal) property in the manner established for recipients of budget funds.

4. To recognize as invalid:

Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n “On approval of the Instructions for Budget Accounting” (registered with the Ministry of Justice of the Russian Federation on February 12, 2009, registration number 13309; Rossiyskaya Gazeta, 2009, March 6);

Order of the Ministry of Finance of the Russian Federation dated July 3, 2009 N 69n “On introducing amendments to the Instructions for Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n” (registered with the Ministry of Justice of the Russian Federation on August 13, 2009 , registration number 14524; Rossiyskaya Gazeta, 2009, September 2);

Order of the Ministry of Finance of the Russian Federation dated December 30, 2009 N 152n "On introducing amendments to the Instructions for Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n" (registered with the Ministry of Justice of the Russian Federation on February 4, 2010 , registration number 16247; Rossiyskaya Gazeta, 2010, February 19).

Registration N 19452

The Unified Chart of Accounts has been approved for state and municipal bodies and institutions, state academies of sciences, and management bodies of state extra-budgetary funds. It is introduced instead of the Chart of Accounts for budget accounting.

Determines how the Unified Plan is applied. The instructions for budget accounting are no longer valid.

Accounting management may be transferred under a contract (agreement) to another institution or organization (centralized accounting).

Primary and summary accounting documents can be compiled electronically. In this case, an electronic digital signature is used. In certain cases, the accounting entity must, at its own expense, make paper copies of such documents.

It is necessary to approve the working chart of accounts of state (municipal) institutions. It should contain accounts used for synthetic and analytical accounting.

The authorization journal is included in the accounting registers. They, as well as accounting records, must be stored for at least 5 years.

All accounts are five-digit. New columns have appeared (names of group and species).

Additionally, the following off-balance sheet accounts are provided. N 24 - property transferred to trust management. N 25 - for rent. N 26 - for free use.