When an institution acquires property, the accountant faces the question of where to attribute it: to inventories for article KOSGU 340 or fixed assets for article KOSGU 310. After all, this is not always easy to do. We gave recommendations on how to define an article and showed them with examples: flags, fire extinguishers, banners, blinds and other property.
By the way, our colleagues published fresh material - decoding and application of KOSGU 310 and KOSGU 340 in 2019, we recommend that you familiarize yourself (there is also a fresh table from the Ministry of Finance).
How to apply the articles and subarticles of KOSGU in accounting is explained in section V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. KOSGU are the same for all levels of budgets.
Decryption of KOSGU:
Definition of KOSGU article:
In accordance with order No. 65, article KOSGU 310 “Increase in the value of fixed assets” includes the costs of institutions for the acquisition or manufacture of objects that are related to fixed assets. Including precious stones, nuggets of precious metals, ingots and bars of gold, silver, platinum and palladium, as well as coins made of precious metals other than those that are not currencies Russian Federation.
Article KOSGU 340 “Increase in the cost of inventories” includes the costs of paying for contracts for objects that are related to inventories, including:
Which category to attribute property to - fixed assets or inventories, is decided by the commission for the receipt and disposal of non-financial assets. The committee members make their decisions based on:
The decision of the commission may not coincide with the opinion of the inspectors. But if it is based on the provisions of accounting policies, then there is no need to fear liability. After all, the order that is prescribed in accounting policy, is obliged to apply both the institution itself and the controlling departments when checking accounting
The KOSGU code depends on the subject of the contract. If these are advertising services, when the contractor himself prepares and places a banner without transferring it to the customer, apply subsection KOSGU 226 “Other works, services”.
And if the contract for the placement of an electronic banner on the Internet - subarticle KOSGU 226 "Other works, services." Subsection KOSGU 221 cannot be applied, since these are advertising services, not communication services.
This conclusion follows from section V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.
Rechargeable fire extinguishers are classified as fixed assets, and disposable fire extinguishers are classified as inventories.
There are two types of non-rechargeable fire extinguishers - disposable and rechargeable. Rechargeable fire extinguishers are recharged after use and can be stored further. Take them to the expense item of KOSGU 310.
With disposable fire extinguishers, not everything is so simple. If this period beneficial use more than 12 months, the fire extinguisher can be attributed to the OS. If not, then to inventories.
Fix this procedure in the accounting policy by agreeing it with the founder. After all, the responsibility for correctness decision carried by the institution.
Include curtains and blinds in fixed assets and attribute them to the expense item KOSGU 310. In accounting, the main criterion for OS is the useful life. It must exceed 12 months. Curtains and blinds last more than 12 months. If the other criteria are also met, classify them as fixed assets.
One more argument. The composition of inventories includes values that are used in the activities of the institution. Curtains and blinds are not involved in the activity, but are decorative. They are used for administrative purposes. This means that it is not necessary to reflect the costs of KOSGU 340.
Seals can be attributed to both fixed assets and inventories. Decide how long you will use the seal or stamp and for what purpose.
Seals with a useful life of more than one year are referred to KOSGU 310. But only if they meet the other criteria. By purpose: the official seal of the institution will always be OS. With its help, important documents are certified: agreements, contracts, bank documents, etc. Keep with the head or other responsible person. In addition, its service life is more than 12 months.
Seals and stamps should be considered as inventories if the useful life is less than 12 months. It will be set by the manufacturer in the technical documentation and the NFA admission and disposal commission. In this case, reflect them under the expense item of KOSGU 340.
The KOSGU code depends on what the customer receives from the contractor: an evacuation plan or scheme on a material carrier or an action plan for evacuation without a material object.
If the contractor prepares an evacuation plan or scheme on a tangible medium, post the expenses under the KOSGU 300 group “Receipt of non-financial assets”.
Reflect expenses in accounting under the articles of KOSGU:
If you order the development of an action plan for evacuation without a material carrier, spend the expenses under subsection KOSGU 226 “Other work, services”.
Inventories, regardless of useful life, include equipment that needs to be installed or installed that requires it. Such equipment includes material values for construction and installation works.
According to paragraph 118 of Instruction No. 157n, the category of building materials includes:
That is, reflect the lamps as part of inventories under article 340 of KOSGU.
If you take into account the signs on the door or signs as inventories, reflect the costs under article KOSGU 340. We decided to take into account such property as fixed assets - apply article KOSGU 310. If the contractor makes signs and signs from the customer's materials, allocate the costs.
Arguments to attribute signs and signs to inventories are as follows. The information plate is attached to the door or wall. It is not possible to use the plate on its own separately from the surface. Therefore, there is no reason to consider it as a fixed asset. Refer the plates to inventories and reflect under article KOSGU 340 “Increase in the cost of inventories”.
The commission of the institution may make a different decision and include plates or signs in the OS. For example, hanging signs that are not attached to the surface, or facade signs. Carry out the expenses for such plates under article KOSGU 310 “Increase in the cost of fixed assets”.
Expenses for the publication of a magazine or brochure from the materials of the contractor spend under the article KOSGU 340 “Increase in the cost of inventories”. This item reflects the cost of inventories. Printed products, if they are not for the library fund and are not periodic, refer to inventory, spend expenses under article KOSGU 340.
Road signs are classified as inventories for article KOSGU 340 “Increase in the cost of inventories”. Instruction No. 157n recommends using the classification of OS objects established by OKOF. According to the new classifier OK 013-2014 (SNA 2008) and transitional keys between editions OK 013-94 and OK 013-2014, road signs are not fixed assets. Therefore, the cost of acquiring road signs should be reflected under article KOSGU 340.
The KOSGU code depends on what materials the contractor prepares the keys from - his own or the customer's.
If the contractor makes keys from his own materials, spend the expenses under article KOSGU 340 “Increase in the cost of inventories”.
If the contractor prepares duplicates from the customer's materials, allocate the costs:
Flags and banners are classified as fixed assets, as they have a useful life of more than 12 months. Acquisition costs are attributed to article KOSGU 310 “Increase in the value of fixed assets”.
The cost of overalls (including gas masks) in accounting and reporting is attributed to article KOSGU 340 “Increase in the cost of inventories”.
Distribute the costs for the purchase and installation of electricity meters in accounting and reporting as follows:
If you change the old meter to a new one, reflect the costs in the same way. After all, the accounting counter is a separate object of non-financial assets. And when it breaks, you write it off, and set the other counter as a new object.
Attribute the expenses for the purchase of the switch to the expense item of KOSGU 310. The useful life of the switch is more than 12 months. In accordance with OKOF, the switch is included in the group “Communication facilities that perform the function of switching systems (code according to OKOF - 320.26.30.11.110).
The hole punch belongs to stationery. By general rule stationery should be included in the MOH. This is directly stated in paragraph 118 of Instruction No. 157n. But the useful life of the puncher exceeds 12 months. Therefore, the cost of acquiring a hole punch is included in the accounting for article KOSGU 310 “Increase in the cost of fixed assets”.
Carry out the cost of batteries under article KOSGU 340 “Increase in the cost of inventories”. Batteries are consumables, so take them into account as part of the MZ (paragraph 118 of Instruction No. 157n), and write off as expenses when replacing.
The charger belongs to the spare parts, which are included in the MOH. Reflect the costs of purchasing a charger under sub-item KOSGU 340.
Stage costumes with a useful life of more than 12 months are included in property, plant and equipment. If the suit has a useful life of less than 12 months, treat it as inventory.
Reflect the costs of making stage costumes under sub-items KOSGU 310 or 340, based on the useful life.
In accounting and reporting, the costs of overalls (overalls, gowns, respirators, gas masks, etc.) are attributed to article KOSGU 340 “Increase in the cost of inventories”. This is stated in the letter of the Ministry of Finance of Russia dated November 08, 2016 No. 02-05-11 / 65288.
Automobile first-aid kits must be reflected under article KOSGU 340 “Increase in the cost of inventories”.
The first aid kit includes dressings and medical supplies. According to OKPD2, a first-aid kit is an independent category of medical products and does not apply to dressings or medicines (code 21.20.24.170). Therefore, in accounting, automobiles under article KOSGU 340 “Increase in the cost of inventories”.
The components of a computer, without which it cannot work, must be accounted for as a single fixed asset - a computer. Components computer are a monitor, system unit, keyboard, mouse, speakers, etc. As a general rule, each of them performs its functions as part of the complex, and not independently. So, the keyboard and mouse are input devices (input of commands, text), and the monitor is an output device. Therefore, these items must be taken into account as part of a single OS object according to KOSGU 310.
In accordance with OKOF, the computer is included in the group "Other office machines" (OKOF code - 330.28.23.23). According to the Classification, code 330.28.23.23 is the second depreciation group. The useful life is three years (clause 44 of Instruction No. 157n).
If you purchase a system unit separately, attribute it to the KOSGU 340 expense item. Since it cannot function separately, you are replacing a computer component.
Equipment designed to perform certain independent functions is recognized as an OS object. An external modem independently performs its functions, that is, it is used with the computer to which it is connected. Therefore, in accounting, the costs of acquiring a modem are attributed to article KOSGU 310 “Increase in the cost of fixed assets”.
A cartridge is a spare part for a printer, copier, scanner, that is, a consumable. Therefore, in accounting it must be reflected in the composition of inventories under the article KOSGU 340. But the services for replacing the cartridge - under the expense item KOSGU 225.
If you are purchasing a hard drive spare part to computer equipment for its further replacement, reflect the costs under article KOSGU 340 “Increase in the cost of inventories”. And if you purchase a removable hard drive, then use the KOSGU 310 expense item, since its useful life is more than 12 months and it can function separately from the computer.
The cost of purchasing an uninterruptible power supply is reflected under sub-item KOSGU 310, since the useful life of the UPS exceeds 12 months and it is used in the activities of the institution.
New provisions are established in the Order of the Ministry of Finance dated 06/08/2018 No. 132n (as amended on 11/30/2018) regarding the formation of codes budget classification. Now budgetary and autonomous institutions are required to apply new order when determining CWR for all transactions performed. The types of expenses were previously fixed, KOSGU in Order 65n, with changes for 2020, it is unacceptable to use the outdated Order.
The rules for the formation of KOSGU have 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!
It is important to clearly understand what is the difference between KBK and KOSGU. The budget classification code is 20 characters long and defines the content of the transaction. KOSGU is just three digits. The cipher is used for additional detailing of budget accounting operations.
Recipients budget 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 2020, the procedure for applying the CSC and KOSGU has been changed! Instruction 65n on budget accounting, as amended in 2020, has been abolished. Use the provisions of Orders of the Ministry of Finance No. 132n and No. 209n in your work.
Even experienced accountants find it difficult to decipher what KOSGU is in the budget. Classification of sector operations government controlled- this 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, the articles of KOSGU have not been applied by recipients of funds when forming plans for income and expenses, but are used in accounting and reporting. In 2020, 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, the code has been replaced with a code for types of expenses.
Let's determine how the transcript sounds, what is CWR in the budget. This is the expense type code. But in fact, it is part of the CBC classification, therefore, part of the account. It includes a group, a subgroup, and an expense type element.
The structure of the CWR is three numbers from 18 to 20 digits in the structure of the CSC of budget expenditures. CWR is represented by the following groups:
Expense type codes are used when defining the BCF structure expense transactions. If you are compiling a code for income receipts, then use AGPD in the budget - this is the code for the analytical group of the income subtype. Ciphers are an enlarged grouping of OSGU codes. For example, when reflecting a subsidy for the implementation of a municipal task, AGPD - 130, and KOSGU - 131.
The reflection in 2020 of some expenses for KOSGU in accounting has changed. On October 21, 2019, the Ministry of Finance adjusted the rules for applying codifiers. This time, only one link was excluded, which is intended for settlements with military personnel. We are talking about CWR 133 and subarticle 262 of KOSGU in terms of payment of childcare benefits.
Previously, 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.
For example, a new code OSGU 266 has been introduced, which should include social benefits and compensations provided to the staff of a state (municipal) institution in cash. What is included in 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. Refer to the 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 communicated to users a separate Letter dated 06/29/2018 No. 02-05-10 / 45153, which reflects guidelines on the use of new KOSGU.
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, the CWR budget classification provides for a special procedure. In digits 34-36, 0 is set if these expenses are to be reflected in several CWRs.
Since the CWR is a larger grouping than the OSGU classifiers, in order to simplify the application of the corresponding codes, the Ministry of Finance approved a correspondence table. Comparison of CWR and KOSGU budget institutions and public sector organizations are presented in the table. The document contains last changes to be applied in 2020.
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Name |
Name |
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100 Expenses for payments to personnel in order to ensure the performance of functions by state (municipal) bodies, state institutions, management bodies of state non-budgetary funds |
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110 Expenses for payments to personnel of state institutions |
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Fund pay institutions |
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Other payments to the personnel of institutions, with the exception of the wage fund |
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Transport services |
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Other works, services |
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Social benefits and compensation to personnel in cash |
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Other payments, with the exception of the wage fund of institutions to persons involved, under the law, to perform certain powers |
Wage |
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Transport services |
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Other works, services |
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Social benefits and compensation to personnel in cash |
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Other current payments to individuals |
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Compulsory contributions social insurance for payments on remuneration of employees and other payments to employees of institutions |
Payroll accruals |
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Works, property maintenance services |
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Other works, services |
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Social benefits and compensation to personnel in cash |
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Social compensation to personnel in kind |
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Inflow of non-financial assets |
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120 Expenses for payments to personnel of state (municipal) bodies |
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Payroll fund of state (municipal) bodies |
Wage |
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Social benefits and compensation to personnel in cash |
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Other payments to the personnel of state (municipal) bodies, with the exception of the payroll fund |
Other non-social payments to personnel in cash |
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Other non-social payments to staff in kind |
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Transport services |
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Other works, services |
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Social benefits and compensation to personnel in cash |
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Social compensation to personnel in kind |
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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 OSGU codes in the accounting of institutions directly depends on their type.
For example, if a government agency makes a mistake, and business transaction reflected in the wrong CWR, the controllers have the right to recognize such an error as an inappropriate use of budgetary funds. Such violations are subject to administrative liability under Article 15.14 of the Code of Administrative Offenses.
With budgetary institutions, things are different. The agreement on bringing the subsidy to the implementation of the state or municipal task of the CWR is not indicated. Therefore, the state employee determines the encodings on his own. And it is impossible to attract a state institution for misuse with the wrong choice of CWR. But the wrong code is 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).
The main terms, methods of establishment, scope of use of the classification are regulated by the main document in the field of budgetary legal relations - the Budget Code of the Russian Federation, which was approved back in 1998 federal law No. 145-FZ. In this document, a whole chapter, the fourth, is devoted to this issue.
The budget classification is codification of revenues, expenditures and sources of deficit covering the same for all budgets, with the help of which it is possible to compare the indicators of the specified budgets. Codification is constantly used in the budget process, starting from the moment of budget formation and ending with the preparation of a report on its execution.
On the basis of articles 20-23.1 of the Code, the Ministry of Finance of the Russian Federation has unique powers, which imply fixing the list of codes and the rules for attributing budget indicators to them by a regulatory legal act of the ministry - an order.
At the moment, the classification codes are established by the order of the specified department dated July 1, 2013 No. 65n, which approves the procedure for applying the CSC.
Article 19 of the Code divides the classification into four main parts: revenue, expenditure, sources of financing budget deficits and operations of the general government sector (KOSGU). Separate parts of the above-mentioned order are devoted to each of these components.
The BCC is a twenty-character code, with each component of the characters having its own grouping of digits.
For income the codes look like this:
The first three characters are responsible for the codification of the revenue administrator, that is, they give a definition of which agency is responsible for a particular revenue stream.
The next category in the BCC divides budget revenues into certain types. There are only two of them. One of them combines tax and non-tax revenues, the other - gratuitous receipts. Each group is in turn divided into subgroups. Thus, the first group (tax and non-tax revenues) has eighteen such subgroups, while the second has only seven. A detailed list of all subgroups was approved as part of Order No. 65n.
To designate budget spending a twenty-character code is also used, which is somewhat different from the profitable one in its structure. Their only similarity lies in the fact that in both codes (as, indeed, in the CSC of sources for covering the deficit), the first three digits classify the main manager (administrator) of budget funds, and the last three digits correspond to certain KOSGU.
The expenditure classification of budget indicators also consists of section codes (two characters - the fourth and fifth), subsection (also two characters, the sixth and seventh), target item of expenditure (consists of seven characters - from the eighth to the fourteenth digit of the CSC) and the type of expenditure (three numbers).
At the same time, the exclusive right to establish the list and names of sections of expenses (there are fourteen of them in total), subsections (each section has its own) and types of expenses (common for all expenses) belongs in our country to the Ministry of Finance.
But with the target articles, not everything is so simple. Starting with the 2014 budget, the program method is used in its formation. And due to the fact that the Federation, regions and municipalities have their own programs, it is not possible to classify them equally for all budgets. Therefore, appropriate clarifications were made to the Budget Code, conferring the authority to determine the codes of target articles and the rules for their application to the financial bodies of budgets at all levels.
At the same time, the structural component of the targeted articles has also changed. First, since 2014, for the first time in the classification, it was allowed to use letter designations. Their list is strictly defined by order No. 65n. Secondly, with the program budget, the first two digits in the code of the target article began to indicate the corresponding state or municipal program, the third digit - to detail the subprogram, and the last four - to codify the specific direction of expenditure.
If you are not an employee of a financial authority, the issue of assigning expense codes becomes somewhat irrelevant. For individual entrepreneurs, large and small firms, as well as individuals who are taxpayers, the main issue is the application of profitable BCC as well as where and how to find it.
The solution to this issue can be sites that specialize in helping taxpayers. Special Services can help fill out a tax receipt, which now requires the BCC.
In addition, you can find out the code yourself by referring to the already aforementioned order of the Ministry of Finance of Russia No. 65n. In this order, in a separate application, each federal department is assigned those tax and non-tax revenues, the administrator of which it is, indicating the full CSC codes.
For clarity, it is worth giving several examples of the use of budget classification codes for various tax and non-tax payments.
The main administrator of VAT on goods sold on the territory of our country, as well as imported to us from Belarus and Kazakhstan, is the Federal tax service Russia (code 182). It is she who is responsible for collecting the tax, paying penalties and fines on it. But for VAT on goods from other countries, the administrator will be the Federal Customs Service with the code KBK 153.
Thus, when paying the tax, the CBC will be as follows:
This tax has only one revenue administrator - the Federal Tax Service, which has code 182. When transferring this tax, the KBK will depend on the article tax code on which the tax is levied.
paid by organizations and individual entrepreneurs who switched to it voluntarily. Payment is made according to the following code: administrator "182", group "1", subgroup "05", income item "02", sub-item "010", element "02", subtype code "1000", KOSGU "110".
The classification codes for paying this tax differ depending on what exactly the taxpayer has chosen as the object of taxation:
The following budget classification codes apply for 2019:
The KOSGU complex is Appendix 4 to the Guidelines and stands for the classification of operations of the general government sector.
This is a system of operations that are carried out directly in the public administration sector, depending on their content in economic terms.
These classification codes are used in the formation and implementation of budgets budget system of the Russian Federation and the conduct of the operation by state budgetary, as well as autonomous organizations.
The nuances of applying the codes of KOSGU in practice are regulated regulations Ministry of Finance of the Russian Federation, managers accounting budgetary
The KOSGU system includes 8 groups of codes with many sub-items and features in each of them.
This group contains articles that relate to profitable operations:
Income from tax payments received, from the operation of property, from paid services, fines, from other members of the budget system, from insurance deposits, etc.
This group includes articles that are related to expenditure transactions:
Read also Calculation of the average number of employees, formulas and deadlines
The third group consists of articles that group operations for the acquisition and creation of non-financial assets:
This group contains items that relate to the sale of non-financial assets.
All general government transactions in the Russian Federation have a well defined classification system.
The construction of the classification of operations of the general government sector (KOSGU) is based on 3 principles:
1) the principle of influence on the net asset value;
2) the principle of influence on sectors of the economy;
3) the principle of separate accounting for transactions between subsectors.
The classification of operations of the general government sector is given in annexes 4, 11, 16 to study guide. It includes 8 sections:
100 Income
200 Expenses
300 Receipt of non-financial assets
400 Disposal of non-financial assets
500 Inflow of financial assets
600 Disposal of financial assets
700 Increase in liabilities
800 Reducing liabilities.
The classification of general government transactions is further refined through articles and sub-articles.
The Classification of General Government Transactions (hereinafter referred to as COSGI) groups transactions based on the impact they have on the assets and liabilities of the general government sector.
The introduction of general government transaction codes into the budget classification code is a fundamental difference from the previous budget classification. The introduction of KOSGU allows:
Classify not only movement Money but also the assets and liabilities of the general government sector;
Apply the accrual method in public sector accounting.
In statistics public finance assets are divided into: non-financial and financial, and liabilities are determined by the liabilities of the general government sector. At the same time, for the budgets of all levels of the budgetary system of the Russian Federation, the basic ratio must be fulfilled:
NFA + FA \u003d O + HSA, (1)
where NFA - non-financial assets;
FA - financial assets;
O - obligations;
NAV - net asset value.
Thus, the net asset value is the difference between total assets and liabilities:
HSA \u003d (NFA + FA) - O. (2)
Income and expenditure are transactions that increase or decrease the net worth of the general government, respectively. The rest of the transactions are considered in terms of the inflow or outflow of assets, increase or decrease in liabilities of the general government sector.
Structure economic assets the general government sector is presented in Figure 3.
In accordance with the principle of impact on assets and liabilities, KOSGU does not attribute to income, for example, funds from the sale of fixed assets. If certain elements of fixed assets are sold according to book value, then such transactions do not affect the value of the net asset value. Its result is a change in the structure of the ratio of assets and liabilities through the exchange of one asset (non-financial asset) for another asset (financial asset). Such a transaction is reflected, on the one hand, as an inflow of financial assets (code 510 “Inflow to budget accounts” or 560 “Increase in other accounts receivable» KOSGU). And on the other hand - as the disposal of non-financial assets (code 410 "Decrease in the value of fixed assets" of KOSGU).
Example_______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
Rice. 3. Structure of economic assets of the public administration sector.
Similarly, expenses do not include transactions related, for example, to the acquisition of fixed assets. The result of such an operation is also a change in the structure of the balance of assets and liabilities. In this case, one asset (acquired non-financial asset) is exchanged for another asset or liability (paid cash or liability in the form of accounts payable). On the one hand, such a transaction is reflected as the receipt of non-financial assets (code 310 “Increase in the value of fixed assets” of KOSGU), and on the other hand, as the disposal of financial assets or an increase in liabilities (code 610 “Retirement from budget accounts” or code 730 “Increase in other accounts payable » KOSGU).
Example_______________________________________________________________________________________________________________________________________________________________________________________________________________________________
KOSGU is built in such a way as to ensure full compliance of the balances (stocks) of assets and liabilities of the general government sector at the beginning and end of the reporting period with changes in these balances (stocks) during the reporting period, that is, carried out for reporting period operations.
KOSGU is used in the formation of the account number of the Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation dated February 10, 2006. No. 25n "Instruction on budget accounting". The account number of the Chart of Accounts consists of 26 digits, the last three of which are determined by KOSGU. Thus, the task of integrating the budget classification and the Chart of Accounts is solved.
The use of KOSGU when generating the account number of the Chart of Accounts provides the ability to:
Keep accounting on an accrual basis and on a cash basis;
Record transactions in terms of the impact they have on general government assets and liabilities.
Let us consider in more detail the structure of assets and liabilities of the general government sector.
Non-financial assets include:
Fixed assets (for example: buildings, structures);
Non-produced assets (for example: land, subsoil resources);
Intangible assets (for example: patents, trademarks);
Depreciation of fixed assets;
Material stocks (for example: stationery, spare parts);
Investments in non-financial assets (for example: capital investments, production of materials, finished products, works, services);
Non-financial assets in transit (for example: fixed assets, intangible assets, materials on the way).
The main assets include:
Living spaces;
non-residential premises;
Structures;
Cars and equipment;
Vehicles;
Production and household inventory;
Library fund;
soft inventory;
Precious and jewelry;
Other fixed assets.
Inventories include:
Medicines and dressings;
Food;
Fuels and lubricants;
Construction Materials;
Other inventories;
Finished products.
Financial assets include:
Funds of the institution (for bank accounts, in temporary disposal, on the way, cash desk, monetary documents, letters of credit, cash in foreign currency);
Funds in budget accounts;
Funds on the accounts of bodies implementing cash service execution of budgets;
Financial investments (deposits, shares and other forms of participation in capital, bonds, promissory notes);
Settlements with debtors on income;
Settlements on issued advances;
Settlements with debtors on budget loans and credits;
Calculations with accountable persons;
Calculations for shortages;
Settlements with other debtors.
Obligations include:
Settlements with creditors for debt obligations (internal and external);
Settlements with suppliers and contractors (calculations for wages, communication services, transport services, public services, rent for the use of property, property maintenance services, other services, etc.);
Settlements for payments to budgets;
Other settlements with creditors;
Settlements for unexplained receipts in the bodies providing cash services for the execution of budgets;
Calculations for the payment of cash by the bodies providing cash services for the execution of budgets;
Settlements on operations of the unified account of the budget in the bodies providing cash services for the execution of budgets;
Internal settlements on receipts to the budget between the bodies providing cash services for the execution of budgets;
Internal settlements on the withdrawal of funds from the budget between the bodies providing cash services for the execution of budgets;
Settlements with creditors on other transactions in the bodies providing cash services for the execution of budgets.
The grouping of articles in the economic classification of income, the economic classification of expenditures and the economic classification of sources of financing budget deficits has some differences from the grouping of articles in KOSGU.
Schematically, the relationship between KOSGU and economic classification income, economic classification of expenditures and economic classification of sources of financing the budget deficits of the Russian Federation is presented in Figure 4.
| KOSGU | Economic classification |
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| Income | ||
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| Expenses | ||
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| Inflow of non-financial assets |  |
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| Disposal of non-financial assets | ||
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| Inflow of financial assets | ||
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| Disposal of financial assets | Sources of financing budget deficits |
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| Increase obligations | ||
| Reducing Liabilities | ||
Rice. 4. The relationship between KOSGU and the economic classification of income, the economic classification of expenditures and the economic classification of sources of financing budget deficits.
Economic classification of budget revenues:
100 Income (except code 171)
400 Disposal of non-financial assets (with respect to codes 410, 420, 440)
Economic classification of budget expenditures:
200 Expenses (all codes)
300 Receipt of non-financial assets (with regard to codes 310, 320, 340)
500 Receipt of financial assets (regarding code 530, 540)
600 Disposal of financial assets (with respect to codes 620, 640)
Economic classification of sources of financing budget deficits:
100 Income (with respect to code 171)
300 Receipt of non-financial assets (with regard to codes 310, 330)
400 Disposal of non-financial assets (with regard to codes 410, 430)
500 Receipt of financial assets (with regard to codes 510, 520, 530, 550)
600 Disposal of financial assets (with regard to codes 610, 620, 630, 650)
700 Increase in liabilities (all codes)
800 Reduction of liabilities (all codes)
The main difference in the grouping of items in the economic classification of income, the economic classification of expenditures and the economic classification of sources of financing budget deficits in comparison with the grouping in KOSGU is due to the difference in the analytical purposes that are pursued during the grouping.
The main analytical goal of the economic classification of income, economic classification of expenditures and economic classification of sources of financing the budget deficits of the Russian Federation is to ensure the formation of an indicator of the budget deficit / surplus and reflect from what sources state authorities and local governments finance this deficit or how they use the funds excess of income over expenses. The budget deficit / surplus indicator is traditionally analyzed when box office performance budget, when the main attention of state authorities and local governments is focused on the receipt and disposal of funds as a result of operations on income, expenditure and sources of financing the budget deficit. At the same time, based on the objectives of the public policy and budget legislation, budget revenues and expenditures will include some operations that, from the point of view of economic content, are not income or expenses. As an example, from the considered economic classification of expenses, one can cite operations for the provision of budget loans or operations for the purchase of equipment, which, in terms of economic content, should not be classified as expenses, but as transactions with assets.
Example_______________________________________________________________________________________________________________________________________________________________________________________________________________________________
The main analytical goal of KOSGU is to group transactions based on their economic content and the impact that these transactions have on changes in non-financial assets, financial assets, liabilities and net worth.
A clear relationship between the economic classification of income, the economic classification of expenses, the economic classification of sources of financing the budget deficits of the Russian Federation and KOSGU provides the following opportunities:
The use of unified codes in the accounting of state and municipal finance cash method and accrual method;
Coordination of the classification of operations carried out during the reporting period with the classification of balances (stocks) of state and municipal assets and liabilities;
Formation of reports reflecting the real economic content of operations carried out in the public administration sector and the impact of these operations on the state of state and municipal assets and liabilities;
Formation of reporting in the structure of the law (decision) on the budget, which is determined by the goals of the state policy and the provisions of the current budget legislation.
