According to the code of the type of expenses 853, they reflect the payment of other payments that are not assigned to other subgroups and elements of the CWR 800.
Consider how KVR 853 is used in 2019 and what KOSGU codes it corresponds to. At the end of the article, you can download the current KOSGU and CWR correspondence table in 2019 or use the service to determine the classification code.
CWR 853 reflects the payment of other payments that are not related to other subgroups and elements of the group of types of expenses 800 "Other budgetary appropriations", including:
For non-payment of tax, a budgetary, state, autonomous institution may be fined. True only if the tax is not paid (in whole or in part) according to the results tax period. If we are talking about advance payments, then they will not be fined, but penalties will be charged for each day of delay (including holidays and weekends). This is established by paragraph 3 of Article 58 tax code RF.
The fine is 20 percent. When calculating the tax authorities will start from the amount of arrears. Interest is also charged for late payment.
Pay tax penalties using the expense type code 853.
Gross violations of the rules of accounting and budgetary accounting may lead to a distortion of the amount of tax. And if the amount was distorted by at least 10 percent, they will be held administratively liable for this. First of all, the chief accountant of a state-owned, budgetary autonomous institution. Fine - from 2000 to 3000 rubles. (Article 15.11 of the Code of Administrative Offenses of the Russian Federation). The head of the institution may also be held liable.
The institution may pay a fine for the employee. Administrative fines will need to be shown under CWR 853.
Download the cheat sheet with the latest changes in CWR:
Note! It is important to use the correct CWR codes to avoid errors in accounting and reporting.
Article 236 of the Labor Code of the Russian Federation provides compensation for delayed wages to employees.
Federal Law No. 272-FZ of July 3, 2016 also established requirements for the timing of salary payments. According to the new rules, the amount of compensation (percentage) for the delay wages(Article 236 of the Labor Code of the Russian Federation) cannot be less than 1/150 of the key rate of the Central Bank of the Russian Federation of the amounts not paid on time for each day of delay. Previously, the minimum was 1/300 of the refinancing rate. Recall that at the beginning of the year the refinancing rate was equated to the key rate.
The calculation procedure itself has not changed. As before, calculate compensation separately for each payment. If the institution has delayed both the advance and the balance of the salary, calculate the compensation for both amounts.
Calculate the duration of the delay in calendar days. The first day is the one following the due date for the payment of wages. The last day is the date of its actual issuance.
Example
Due to the lack of money on the personal account of the institution, the employee was given a salary in the amount of 50 thousand rubles. not June 20 (as expected), but July 4.
The money was transferred to bank card employee with a delay of 14 days.
50 000 rub. x 10.5% : 300 x 14 days = 245 rubles.
50 000 rub. x 10.5% : 150 x 14 days = 490 rubles.
In the second option, the amount is more than twice.
Read more about the calculation of compensation for delayed wages in a separate article.
Compensation for delayed wages should be reflected in KVR 853.
Please note that the sanctions for delaying wages and other payments have become higher. Corresponding amendments were made to Article 5.27 of the Code of Administrative Offenses of the Russian Federation. They were singled out as a separate set of offenses (clauses 6, 7 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).
The institution or its head will be fined in the following cases:
The fines will be as follows:
In case of repeated violation, the institution faces a fine of up to 100 thousand rubles, and an official - up to 30 thousand rubles.
You also pay such fines according to KVR 853.
Please note that officials have changed the code for the type of expenses, according to which the costs of paying compensation and accrued on it are taken into account. insurance premiums. Now post these amounts under CWR 853 “Payment of other payments”. Use this code when paying compensation by court order. The basis is the letter of the Ministry of Finance of Russia dated April 29, 2016 No. 02-05-10 / 25424.
Since 2017, the institutions reflect the payment for the negative impact on the environment under the type of expenses 853.
If an institution intends to participate in a tender or auction as a supplier or executor, then the security of the application in this case must also be listed under the type of expenses 853.
Institutions pay pollution fees no later than March 1 of the year following the reporting period (clause 3, article 16.4 of Law No. 7-FZ). During the year, payers make quarterly advance payments.
KVR 853 correspond to KOSGU 233, 252, 290 and 530, transcripts:
It is defined by Article 1 of the Code of Administrative Offenses of the Russian Federation as an action or its absence that is contrary to the law, but differs from crimes in that it does not harm society. For their commission state. organizations are held accountable. One of the varieties of such liability is the use of penalties.
An administrative fine is a monetary penalty, the amount of which, according to Article 3.5 of the Code of Administrative Offenses of the Russian Federation, should not exceed 5,000 rubles for officials, and for legal entities the amount should not exceed 1 million rubles. Also, it must be paid no later than 30 days from the date of entry into force of the provision on imposition. Its size is the same throughout Russia (including Moscow).
All costs public institutions subject to classification and should be attributed to a specific item of expenditure. To do this, use the classification of sector operations government controlled and the code for the types of expenses. Incorrect definition of CWR in government organizations classified as misuse of budgetary funds and is fraught with punishment. Penalties, fines of KOSGU and CWR 2018 have the following link. KVR 853 is used - payment of other payments and the following classifiers:
Thus, in KOSGU, an administrative fine in 2018 has code 295.
One of the most common fines of KOSGU is the fine of Rospotrebnadzor KOSGU. Such measures are applied for the following revealed facts:
There is also a fine for violating the traffic rules of KOSGU. As mentioned earlier, the CWR administrative fines in 2018 it has classifier 853. Either an employee or an enterprise can be fined. If non-compliance with traffic rules is fixed on the spot, a protocol is drawn up and the employee of the enterprise is the violator, then the payment falls on his shoulders. If the fixation of the violation of the rules was made with the help of photography or video filming, then the responsibility for payment lies with the organization.
Administrative crimes are not serious, therefore, liability for them is provided only in the form of penalties. But if the offense was committed several times, then the law provides for the possibility of tightening liability, which provides for repeated monetary retention, confiscation, arrest and suspension of activities.
If you do not know for what type of expenses to pay penalties and fines and erroneously choose the wrong CWR, then this will be considered misuse of budget funds, which is fraught with imprisonment for up to 5 years and a ban on holding a position for a certain period of time. Therefore, it is important to know how to properly pay for the imposed sanctions.
In the 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 of 06/01/2013 No. 65n), by orders of the Ministry of Finance of the Russian Federation of 06/09/2017 No. 87n, of 11/29/2017 No. 210n and of 12/27/2017 No. 255n, amendments have been made that affect the procedure reflection in the accounting of operations for the execution of income and expenses of budgets. The new provisions have affected Section III “Classification of Budget Expenditures”, Section V “Classification of General Government Operations”, Annex 1.1, Annex 4, Annex 5, Annex 7, Annex 10 and Annex 11.
In the group 100 “Incomes”, the names of the articles of KOSGU 130 and 140, the description of articles of KOSGU 120-140, 170 and 180 were changed, the detailing of previously undetailed articles of KOSGU 120-140 was introduced, sub-articles were added to the previously detailed article of KOSGU 170.
Article 120 Property Income detailed article subst. 121 “Operating lease income”, 122 “Finance lease income”, 123 “Payments on the use of natural resources”, 124 “Interest on deposits, balances Money”, 125 “Interest on granted loans”, 126 “Interest on other financial instruments”, 127 “Dividends from investment objects”, 128 “Income from granting non-exclusive rights to the results of intellectual activity and means of individualization”, 129 “Other income from property”.
Article 130 “Income from the provision of paid services(works), cost compensation” article 131 “Income from the provision of paid services (work)”, 132 “Income from the provision of services (work) under the program of compulsory health insurance”, 133 “Fee for providing information from public sources(registers)”, 134 “Income from compensation of expenses”, 135 “Income from conditional rent payments”, 136 “Budget revenues from the return accounts receivable previous years".
Article 140 "Fines, penalties, forfeits, compensation for damage" detailed by Articles 141 “Income from penalties for violation of procurement legislation and violation of the terms of contracts (agreements)”, 142 “Income from penalties on debt obligations”,
143 " Insurance claims”, 144 “Compensation for damage to property (excluding insurance compensation)”, 145 “Other income from the amounts of compulsory seizure”.
Article 170 "Income from operations with assets" supplemented subst. 175 " Exchange differences based on the results of the recalculation of the accounting (financial) statements of foreign institutions” and 176 “Income from the valuation of assets and liabilities”.
Article 180 "Other income" detailed subst. 181 “Unexplained receipts”, 182 “Income from the gratuitous right to use”, 183 “Income from a subsidy for other purposes”, 184 “Income from a subsidy for capital investments”, 189 “Other income”.
In group 200 "Expenses" the description of articles KOSGU 231, 232, 270, 290 and sub-article KOSGU 271 have been changed, detailing of the previously undetailed article 290 has been introduced, sub-articles have been added to the previously detailed article 270 of KOSGU.
Article 270 "Expenses on operations with assets" supplemented subst. 274 "Losses from impairment of assets".
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Article 290 "Other expenses" detailed article subst. 291 "Taxes, duties and fees", 292 "Penalties for violation of legislation on taxes and fees, legislation on insurance premiums", 293 "Penalties for violation of procurement legislation and violation of the terms of contracts (agreements)", 294 "Penalties on debt obligations ”, 295 “Other economic sanctions”, 296 “Other expenses”.
Please note that the fines previously taken into account on subst. KOSGU 231 and 232 in the current year are taken into account at KOSGU 294.
It should also be noted that the correspondence of the KOSGU codes to the types of budget expenditures has been clarified (Appendix 5 of the Instructions). So:
In the articles of groups 300 “Admission is not financial assets” and 400 “Disposal of non-financial assets” supplemented by articles 350 “Increase in the value of the right to use an asset” and 450 “Decrease in the value of the right to use an asset”, respectively. Cash receipts and disposals under articles KOSGU 350 and 450 are not reflected.
In articles 410 “Decrease in the value of fixed assets” and 420 “Decrease in the cost intangible assets» description changed and subst. 411 "Depreciation of fixed assets", 412 "Impairment of fixed assets" and subst. 421 "Amortization of intangible assets" and 422 "Impairment of intangible assets", respectively.
Articles KOSGU 710 and 810 added that they also reflect operations to increase the debt obligations of budgetary (autonomous) institutions.
Cash receipts and disposals under articles KOSGU 350, 450, 560, 660, 730 and 830 are not reflected.
Amendments to the Instructions are primarily due to the entry into force on 01.01.2018 federal standards accounting for organizations public sector(hereinafter Standard), for example:
Read also To pay taxes and contributions, it became enough to enter the index of the payment document
Introduction of new articles and sub-articles of KOSGU, as well as specification of articles of KOSGU subst. KOSGU, which were not previously detailed, made it possible to eliminate the discrepancy between the Federal Standards that came into force and the current Classification, which was previously present.
Since 2018, transactions of taxpayers - state (municipal) autonomous and budgetary institutions for value added tax and corporate income tax are reflected under the corresponding sub-clause. KOSGU 131 "Income from the provision of paid services (works)" or 189 "Other income" in accordance with the decision of the institution, taken as part of its accounting policy. Previously, they were taken into account on the articles of KOSGU 130 “Income from the provision of paid services (works)” or 180 “Other income”, respectively.
In subst. 271 “depreciation expenses for fixed assets and intangible assets” description “transfer to operation of fixed assets worth up to 3,000 rubles. inclusive, excluding objects real estate and library fund” was replaced by “transfer to operation of fixed assets worth up to 10,000 rubles. inclusive, with the exception of real estate and library stock", the rest is unchanged
Also excluded is the condition previously prescribed in par. 2 p. 2 of Section V of the Instructions that the costs of concluding an agreement, the subject of which is the modernization of a single functioning system that is not an inventory object (for example, fire and security alarms, etc.) are reflected under subst. 226 “Other works, services”, taking into account the cost of equipment and consumables purchased by the contractor for the modernization of the system. This eliminates the contradiction between subst. 226 and par. 8 subst. 225 "Works, services for the maintenance of property."
Reimbursement of expenses for the use of bedding on transport, various fees when issuing travel documents ( commission fees etc.) when sending athletes, coaches, students to various types of events that were previously reflected under article 290 “Other expenses”, from January 1, 2018, they are reflected under subst. 296 "Other expenses" KOSGU.
The list of articles that an institution, when forming an accounting policy, has the right to further detail on its own, has been reduced. In 2018, the institution has no right for detailing articles KOSGU 120, 130, 140, 180 and 290.
Note that in 24-26 bits of account numbers:
In order to bring accounting data in line with the new provisions, in cases where an institution has kept records according to its own additional classification during the current year or there are transactions according to the above-mentioned KOSGU in the records, the accounting data should be updated according to the requirements of the Guidelines that have come into force.
The state budgetary educational institution was charged a penalty under the contract for late payment. The penalty is not disputed by the institution, it is paid at the expense of funds from income-generating activities. For which code of types of expenses, for which article of KOSGU is it necessary to reflect the accrual and payment of a penalty? What accounting entries should be applied?
After considering the issue, we came to the following conclusion:
The payment of a penalty under the contract for late payment is subject to reflection under the code of types of expenses 853 "Payment of other payments" and article 290 "Other expenses" of KOSGU. To account for settlements with the supplier for the amount of the penalty for late payment, account 302 91 “Calculations for other expenses” is used. If the supplier is the recipient of budgetary funds and the penalty under the terms of the contract is subject to transfer to the appropriate budget, then account 303 05 “Settlements for other payments to the budget” can be used for settlements with the budget for the penalty.
Rationale for the conclusion:
When allocating expenses to certain codes of types of expenses and articles (sub-articles) of KOSGU, budgetary institutions are guided by the provisions of the Guidelines on the procedure for applying the budget classification, approved by order of the Ministry of Finance of Russia dated July 01, 2013 N 65n (hereinafter - Instructions N 65n).
In accordance with paragraph 3 of section V of Directives N 65n, various economic sanctions imposed on institutions (fines, penalties, forfeits), with the exception of fines for late repayment of budget loans, are subject to reflection under article 290 “Other expenses” of KOSGU.
The codes for the types of expenses used by budgetary (autonomous) institutions, as well as the articles (subarticles) of KOSGU corresponding to these codes, are reported in the Information of the Ministry of Finance of Russia dated May 31, 2016 in the form of a Comparative Table.
In accordance with the Comparison Table, together with Article 290 of KOSGU, separate elements of the types of expenses of groups 100, 200, 300, 400, subgroups 850, as well as an element of types of expenses 831 are applied.
The payment of the penalty is not related to the costs of paying personnel, social security and other payments in favor of individuals, the implementation of capital investments in state (municipal) property. The payment of a penalty also will not entail the delivery to this amount goods, provision of services, performance of work by the supplier. Accordingly, when making expenses for the payment of a penalty, the elements of the types of expenses of groups 100, 200, 300, 400 are not applied.
Element of types of expenses 831 “Execution of judicial acts of the Russian Federation and settlement agreements. » is used, in particular, in the execution of court decisions and settlement agreements on the payment of penalties and fines under state (municipal) contracts for the supply of goods, performance of work, provision of services for state (municipal) needs. At the same time, it should be borne in mind that the amicable agreement is also approved arbitration court(Part 1, Article 141 of the Arbitration Procedure Code of the Russian Federation). That is, in the case of voluntary payment of a penalty by an institution, the expense type code 831 does not apply.
Expenses on payment of other payments that are not related to other subgroups and elements of the group of types of expenses 800 “Other budgetary appropriations” are reflected under the code of types of expenses 853 “Payment of other payments”. These include, in particular, fines (including administrative), penalties (including for late payment of taxes and fees), as well as other similar expenses.
Thus, the payment of a penalty under the contract for late payment is subject to reflection under the code of types of expenses 853 and article 290 of KOSGU.
When choosing an account for reflecting settlements on the payment of a penalty, it is necessary to proceed from the definition of the entity to which this penalty will be transferred. In a situation where the supplier is a recipient of budgetary funds, the contract may provide for the transfer of forfeit amounts to the income of the relevant budget. In other situations, the amount of the penalty is transferred directly to the supplier.
Accordingly, in this situation, the following settlement accounts are applicable depending on the type of supplier and the terms of the contract (in accordance with the provisions of paragraphs 254, 256, 259, 263 of the Instruction approved by Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n):
- account 303 05 "Settlements on other payments to the budget", if the amount of the penalty under the terms of the agreement (contract) is transferred to the budget (the supplier is the recipient of budget funds);
- account 302 91 "Calculations for other expenses", if the amount of the penalty is transferred directly to the supplier, the obligation to pay the penalty to the supplier follows from the terms of the contract (agreement).
The accrual of a penalty is not related to the formation of the value of non-financial assets or the formation of production costs finished products, performance of works, provision of services. That is, the accrual of a penalty can justifiably be attributed to financial results institutions - to account 0 401 20 200 “Expenses economic entity».
Considering the foregoing, as well as the provisions of paragraph.n. 128, 129 of the Instruction approved by order of the Ministry of Finance of Russia dated 12/16/2010 N 174n, this situation is to be reflected in the accounting as follows (assuming that the supplier is not the recipient of budgetary funds and the funds are transferred directly to the supplier):
1) Debit 00000000000000853 2,401 20,290 Credit 00000000000000853 2,302 91,730
- a penalty was charged under the contract for late payment;
2) Debit 00000000000000853 2,302 91,830 Credit 00000000000000610 2,201 11,610, at the same time an increase in off-balance sheet account 18 opened to account 201 11 (KOSGU 290, KVR 853) is reflected
- the transfer of the amount of the penalty to the supplier is reflected.
In a situation where the penalty is transferred directly to the budget, the correspondence looks similar. Instead of account 302 91, account 303 05 is used.
Prepared answer:
Legal Consulting Service Expert GARANT
Suldyaykina Valentina
Answer passed quality control
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
Question: How to reflect the accrual of penalties for violation of the terms of payment of insurance premiums to the Pension Fund upon notification from the fund - on account 303 05 or 303 10?
Answer dated 05/30/2017
According to paragraph 130 of the Instruction, approved. order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter referred to as Instruction No. 174n), for calculating insurance premiums for mandatory pension insurance account 303 10 is used to pay the insurance part of the labor pension, and account 303 05 is used to settle other payments to the budget.
Any penalties, fines and other sanctions transferred to budgets (off-budget funds) can be reflected on account 303 05 “Calculations on other payments to the budget”. However, it is advisable to carry out calculations for the payment of interest on insurance premiums on the accounts for recording settlements on the corresponding contributions (303 06, 303 07, 303 10), since account 303 05 takes into account many different payments to budgets. This will show the state of settlements with the fund for insurance premiums.
According to the Directions, approved. by order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n, the costs of paying insurance premiums for compulsory pension insurance are reflected in the element of the type of expenses 119 and subarticle 213 of the KOSGU, and in the payment of fines and penalties for late transfer of taxes and fees - in the element of types of expenses 853 and article 290 KOSGU. Thus, calculations on insurance premiums for compulsory pension insurance for the payment of the insurance part of the labor pension and interest on these contributions will be accounted for separately on account 303 10 with different budget classification codes in categories 15 - 17.
Penalties for violation of the terms of payment of insurance premiums for compulsory pension insurance for the payment of the insurance part of the labor pension are accrued as follows:
Debit X 401 20,290 Credit X 303 10,730 - interest accrued on the element of expense type 853 (clause 131 of Instruction No. 174n).
How to ask a question
The Ministry of Finance of Russia has prepared amendments to Instructions No. 65n, due to the entry into force of federal accounting standards. The new rules will likely need to be applied for reporting purposes in 2018. It is planned to detail many articles of KOSGU, clarify the procedure for their application, as well as change the name of some codes. In addition, possible linkages between codes for types of expenses (KVR) and KOSGU have been clarified.
Read more about innovations in the accounting of institutions in Reviews of legislative changes (for public sector accountant) Internet versions of the GARANT system. Get full access for 3 days for free!
Moreover, from January 1, 2019, it is planned to introduce a fundamentally new Classification of operations of the general government sector. This classification has already been approved by a separate order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n. Currently, the order is being registered with the Ministry of Justice of Russia. From Instructions No. 65n, the relevant provisions are planned to be excluded.
Now taxes and contributions must be taken into account under one sub-article of KOSGU, and another sub-article is provided for penalties and fines:
Tips for using KOSGU
1. Taxes included in expenses.
2. VAT and income tax paid by state institutions.
4. Payment for environmental pollution.
5. Various payments to the budgets of all levels.
Taxes included in expenses include, in particular:
VAT and income tax paid by budgetary and autonomous institutions.
It is necessary to choose a specific income code, in the reduction of which VAT and income tax will be written off, when drawing up the Accounting Policy.
Fines, penalties for late payment of taxes, fees and insurance premiums.
Learn more about penalties for violation tax legislation- in our guide.
According to Appendix No. 5, use code 291 in conjunction with the CWR:
In addition, in Appendix No. 5, there is still a link between CWR 851, 852 and 853 with the “aggregated” article 290 “Other expenses”, which, in turn, allows reflecting the costs of paying taxes and fees for CWR 851, 852 and 853 in linkage with subsection 291.
According to the expense type code 853, they reflect the payment of other payments that are not assigned to other subgroups and elements of CWR 800. Let's consider how CWR 853 is used in 2018 and which KOSGU codes it corresponds to. At the end of the article, you can download the current KOSGU and CWR correspondence table in 2018.
Payment of other payments not related to other subgroups and elements of the group of types of expenses 800 "Other budgetary appropriations", including:
For non-payment of tax, a budgetary, state, autonomous institution may be fined. True only if the tax is not paid (in whole or in part) at the end of the tax period. If we are talking about advance payments, then they will not be fined, but penalties will be charged for each day of delay (including holidays and weekends). This is established by paragraph 3 of Article 58 of the Tax Code of the Russian Federation.
The fine is 20 percent. When calculating the tax authorities will start from the amount of arrears. Use the calculator of interest on taxes and insurance premiums and the State Finance System.
Pay such fines using the expense type code 853.
Gross violations of the rules of accounting and budgetary accounting may lead to a distortion of the amount of tax. And if the amount was distorted by at least 10 percent, they will be held administratively liable for this. First of all, the chief accountant of a state-owned, budgetary autonomous institution. Fine - from 2000 to 3000 rubles. (Article 15.11 of the Code of Administrative Offenses of the Russian Federation). The head of the institution may also be held liable.
The institution may pay a fine for the employee. Then the expenses will need to be shown according to CWR 853.
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Article 236 of the Labor Code of the Russian Federation provides compensation for delayed wages to employees.
Federal Law No. 272-FZ of July 3, 2016 also established requirements for the timing of salary payments. According to the new rules, the amount of compensation (percentage) for delayed wages (Article 236 of the Labor Code of the Russian Federation) cannot be less than 1/150 of the key rate of the Central Bank of the Russian Federation of the amounts not paid on time for each day of delay. Previously, the minimum was 1/300 of the refinancing rate. Recall that at the beginning of the year the refinancing rate was equated to the key rate.
The calculation procedure itself has not changed. As before, calculate compensation separately for each payment. If the institution has delayed both the advance and the balance of the salary, calculate the compensation for both amounts.
Calculate the duration of the delay in calendar days. The first day is the one following the due date for the payment of wages. The last day is the date of its actual issuance.
Example
Due to the lack of money on the personal account of the institution, the employee was given a salary in the amount of 50 thousand rubles. not June 20 (as expected), but July 4.
The money was transferred to the employee's bank card with a delay of 14 days.
50 000 rub. x 10.5% : 300 x 14 days = 245 rubles.
50 000 rub. x 10.5% : 150 x 14 days = 490 rubles.
In the second option, the amount is more than twice.
Reflect such amounts under CWR 853.
Please note that the sanctions for delaying wages and other payments have become higher. Corresponding amendments were made to Article 5.27 of the Code of Administrative Offenses of the Russian Federation. They were singled out as a separate set of offenses (clauses 6, 7 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).
The institution or its head will be fined in the following cases:
The fines will be as follows:
In case of repeated violation, the institution faces a fine of up to 100 thousand rubles, and an official - up to 30 thousand rubles.
You also pay such fines according to KVR 853.
Please note that officials have changed the code for the type of expenses, according to which the costs of paying compensation and insurance premiums accrued on it are taken into account. Now post these amounts under CWR 853 “Payment of other payments”. Use this code when paying compensation by court order. The basis is the letter of the Ministry of Finance of Russia dated April 29, 2016 No. 02-05-10 / 25424.
See answers to FAQ on the application of CWR and KOSGU in the webinar of the State Finance System.
Since 2017, the institutions reflect the payment for the negative impact on the environment under the type of expenses 853.
In addition, according to code 853, the accountant reflects the payment:
If an institution intends to participate in a tender or auction as a supplier or executor, then the security of the application in this case must also be listed under the type of expenses 853.
Institutions pay pollution fees no later than March 1 of the year following the reporting period (clause 3, article 16.4 of Law No. 7-FZ). During the year, payers make quarterly advance payments.
Often accountants make mistakes when reflecting expenses for CWR 851, 852 and 853. How to choose the right code, read the article in the journal Accounting in an institution.
An institution can act not only as a customer for public procurement, but also as a participant. In this case, all the rules of Law No. 44-FZ apply to him, which means that the participant - commercial organization. That is, in cases stipulated by law, the institution must ensure the application.
Provision is possible in two ways:
Collateral amounts must also be reflected in KVR 853.
The question often arises: to which code of KOSGU and CWR should the expense be attributed?
Use the service to determine the article of KOSGU and CWR
In 2018, we made changes to Directives No. 65n. Now KVR 853 correspond to KOSGU 253, 290 and 530, transcripts:
Previously, KVR 853 also corresponded to KOSGU 231, but this was excluded by order of the Ministry of Finance dated December 27, 2017 No. 255n.
www.budgetnik.ru
as amended on 04/17/2018
The codes of KOSGU, well known to accountants, are no longer used in budgeting. Currently, they are used only for budgetary (accounting) accounting and reporting.
Institutions of all types must reflect in 15-17 digits of account numbers codes of types of expenses (CWR), subject to the exceptions provided for in the instructions for the application of charts of accounts of institutions. In addition, the payment of expenses takes place not according to KOSGU, but according to the CWR. Therefore, an error in the application of the CWR can lead to the classification of the expense as non-target, as well as to the distortion of the indicators of reporting forms (for example, f. 0503169, f. 0503769)
In this article, we will focus on how to apply KVR 851, 852 and 853 without errors.
CWR is a part of the classification of budget expenditures used to detail the direction financial support spending by public sector institutions. The list of CWR is given in Appendix 3 to the Directives, approved. by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (hereinafter - Instructions No. 65n), and the rules for their application are in clause 5.1 of section III of the said Instructions.
At the same time, the list of expenses attributable to a particular CWR is described in paragraphs. 5.1.2 p. 5.1 of section III of Directives No. 65n, and in paragraphs. 5.1.1 clause 5.1 of section III of Directive No. 65n lists the essential requirements of the approved structure of types of expenses. For example, the costs of paying debts (arrears) for taxes (included in expenses) and fees, including by the successor organization, are reflected in the relevant CWR 851 “Payment of tax on property of organizations and land tax” and KVR 852 “Payment of other taxes, fees”.
Also, public sector institutions should take into account the interconnection of the CWR and KOSGU in accordance with Appendix 5 to Directives No. 65n.
KVR 851 "Payment of corporate property tax and land tax", 852 "Payment of other taxes, fees", 853 "Payment of other payments" refer to subgroup 850 "Payment of taxes, fees and other payments", which reflects the payment of:
At the same time, Directives No. 65n clearly states that CWR 851 reflects the payment of property tax and land tax. Expenses in relation transport tax other taxes included in expenses are reflected under KVR 852. Also, KVR 852 reflects the costs of paying the state fee (including the payment of the state fee by the respondent institution by court decision), fees.
The description of CWR 853 contains a list of other payments attributable to this element of the type of expenses. At the same time, this list is not closed and provides for the allocation to CWR 853 of expenses similar to those listed.
If everything is clear in principle with CWR 851, 852, then with CWR 853, due to the open list of expenses, sometimes questions arise regarding the attribution of certain expenses. Therefore, in addition to Guidelines No. 65n, when allocating expenses to a specific CWR, public sector institutions can be guided by the recommendations of specialists from the financial department, brought in the form of letters. However, in any case, the norms of Guidelines No. 65n are higher than explanations that are not regulatory legal documents.
Expenses for the deduction of funds from the trade union organization for mass cultural and physical education work should be reflected in accordance with CWR 853 “Payment of other payments” (Letter Federal Treasury March 23, 2017 No. 02-02-03/201).
Reflection in accounting of a business transaction due to the transfer of funds to income federal budget, is carried out according to KVR 853 (Letter of the Ministry of Finance of Russia dated August 15, 2016 No. 02-05-10 / 47664).
Incorrect application of CWR is one of the grounds for classifying expenses as non-targeted. Therefore, it is important in itself to attribute expenses to one or another element of the types of expenses in accordance with Directives No. 65n. This is the first rule that agency officials must follow when deciding on the choice of CWR.
Compliance with the links regulated by Appendix 5 to Directives No. 65n is not a basis for misuse. However, the fact of inconsistency between CWR and KOSGU may signal to inspectors that the budget classification code is incorrectly applied in terms of CWR or KOSGU. Therefore, the second rule is to check the interconnection constituent parts budget classification codes.
And the third rule - do not forget to use the CWR in accordance with the current versions of Instructions No. 65n. Because the law is changing quite frequently.
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KVR and KOSGU are special ciphers that are necessary for the work of accountants public sector. Let's talk about the changes in 2019 in the use of expense type codes (CWR) and the classification of operations of the general government sector (KOSGU).
New provisions are established in the Order of the Ministry of Finance dated June 8, 2018 No. 132n (as amended on November 30, 2018) regarding the formation of budget classification codes. Now budgetary and autonomous institutions are required to apply new order when determining CWR for all transactions performed.
The rules for the formation of KOSGU have also been changed - a new Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). Working according to the old rules is unacceptable!
Recipients of budgetary funds, such as the main managers of budgetary funds (GRBS), state, budgetary and autonomous institutions, must keep records, draw up plans and reports according to uniform standards and in accordance with the requirements of the law. The list of requirements and rules for the use of special codes that determine the corresponding values of the budget (accounting) account is established by the Ministry of Finance for all participants in the process.
For specialists, this means that state (municipal) expenditures and revenues are classified according to various criteria: planned and unplanned, current and capital, according to the level of ownership of the corresponding budget, and, consequently, according to the use of special codes, etc.
Since 2019, the procedure for applying the CSC and KOSGU has been changed!
Even for those who know what KOSGU is in the budget, decoding can be difficult. The classification of general government transactions is part of the classification of the account, which allows you to group the costs of the public sector of the economy depending on the economic content and includes a group, item and subitem.
Since 2016, KOSGU has not been used by recipients of funds when forming plans for income and expenses, but is used in accounting and reporting. In 2019, it is required to apply it for institutions and organizations of the public sector when drawing up a working chart of accounts, maintaining records and reporting. The procedure for approving the chart of accounts for budgetary accounting is enshrined in Order No. 162n of the Ministry of Finance (as amended on March 31, 2018).
OSGU classification is the following groupings:
Previously, KOSGU was used in the structure of the budget classification code (BCC), since 2015, in terms of costs, this code has been replaced by a code for types of expenses.
Very often the question arises: CWR - what is it in the budget? It is part of the CSC classification, hence part of the account. It includes a group, a subgroup, and an expense type element. Almost every accountant tries to independently figure out what CWR is in the budget, the decoding of which is encoded by three numbers from 18 to 20 digits in the structure of the BCC of budget expenditures.
CWR is represented by the following groups:
The reflection in 2019 of some expenses for KOSGU in accounting has changed. Legislators introduced completely new codes, for example, to reflect receipts. The names of the old encodings have also been changed and the values of the existing ones have been expanded.
So, for example, a new KOSGU 266 was introduced, which should include social benefits and compensations provided to the staff of a state (municipal) institution in cash. What should be attributed to these social benefits? At KOSGU 266, include temporary disability benefits for the first three days of illness. That is, a benefit paid at the expense of the employer. It is also necessary to refer to this code monthly allowance for the care of a child under three years old (in the amount of 50 rubles). All categories of payments and compensation are enshrined in Art. 10.6.6 Chapter 2 of Order No. 209n.
Officials from the Ministry of Finance brought to the user a separate Letter dated 06/29/2018 No. 02-05-10 / 45153, which reflects guidelines on the use of new KOSGU.
Also, in the practice of procurement for several CWRs, questions arise with the correct reflection of codes, which is determined by the application of the classification. For this case, digits 34-36 of the procurement identification code are formed in a special way: “0” is put in 34-36 digits if these expenses are subject to reflection for several CVRs.
Since the KVR is a larger grouping than KOSGU, in order to simplify the application of the corresponding codes, the Ministry of Finance approved a correspondence table. A comparison of CWR codes and KOSGU codes for 2019 for budgetary institutions and public sector organizations is presented in the table. The document contains last changes to be applied in 2019.
It is worth separately designating the level of responsibility that is provided for violation of budget legislation. In fact, the level of punishment for incorrect reflection of CWR and KOSGU in the accounting of institutions directly depends on their type.
For example, if a government agency makes a mistake, and business transaction will be reflected in the wrong CWR, controllers have the right to recognize such an error as misuse of budgetary funds. For violations of this nature, administrative liability is provided for under Article 15.14 of the Code of Administrative Offenses.
With budgetary institutions, things are different. So, in the agreement on bringing the subsidy to the fulfillment of the state or municipal task of the CWR, it is not indicated. Consequently, public sector entity defines encodings on its own. And it is impossible to attract a state institution for misuse with the wrong choice of CWR. However, the wrong code will be reflected in the reporting - and this is already a violation of the rules for accounting (Article 15.11 of the Code of Administrative Offenses) and reporting (Article 15.16.6 of the Code of Administrative Offenses).
