When managing financial economic activity not all operations are performed by accountants strictly in the way that is regulated by the norms of legislative acts. Sometimes this is due to the inattention of the accountant, sometimes to ignorance, misreading the norms of the law, and sometimes to the imperfection of the regulations. All this often leads to errors in the preparation of budget reporting. The errors encountered can be conditionally divided into two groups:
The material presented in the article was written on the basis of the results of inspections of the forms of budget reporting of the main managers and recipients of budget funds. The objectives of the inspections were to assess the reliability of the consolidated budget reports of the main budget funds holders, the state of accounting and reporting for the main holders and recipients of budget funds, as well as to determine the work carried out by the main administrator of budget funds to ensure the intended use of these funds by subordinate recipients of budget funds.
1. Reporting is presented without a table of contents and in an unnumbered form. Paragraph 4 of Instruction No. 191n it was established that budget reporting on paper is submitted by the chief accountant of the subject of budget reporting or the person responsible for maintaining budget accounting, the formation, preparation and presentation of budget reporting, in bound and numbered form with a table of contents and cover letter.
2. In violation clause 6 of Instruction 191n some forms of reporting, in particular, a report on the accepted budgetary obligations f. 0503128), containing planned (forecast) indicators and analytical indicators, are not signed by the head of the financial and economic service, Explanatory note (f. 0503160) is not signed by the head, chief accountant and head of the financial and economic service. From the rules clause 6 of Instruction No. 191n it follows that the budget reporting is signed by the head and chief accountant of the chief manager, manager, recipient of budgetary funds, chief administrator, administrator of budget revenues, chief administrator, administrator of budget deficit financing sources, financial authority, treasury body, body providing cash services. Budget reporting forms containing planned (forecast) and analytical indicators, in addition, are signed by the head of the financial and economic service.
3. The reporting includes forms that do not have a numerical value. Recall that according to the rules clause 8 of Instruction No. 191n if all the indicators provided for by the budget reporting form approved by Instruction No. 191n do not have a numerical value, such a reporting form is not prepared, information about which is subject to reflection in the explanatory note to the budget reporting for reporting period.
4. The balance sheet of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503130) does not include a certificate of the availability of property and liabilities on off-balance accounts or it is included in the explanatory notes (f. 0503160), which violates the norms clause 20 of Instruction No. 191n.
5. In violation clause 23 of Instruction No. 191n the institution filled out a certificate on consolidated settlements (f. 0503125) in a form that does not correspond to that given in Instruction No. 191n.
6. In violation clause 43 of Instruction No. 191n certificate on the conclusion of accounts of budgetary accounting of the reporting fiscal year(f. 0503110) is indicated in the reporting submitted to the chief manager with a name that does not correspond to the named instruction.
7. In violation clause 44 of Instruction No. 191n the institution did not comply with the procedure for reflecting indicators in column 1 “Budget accounting account number”. This paragraph establishes that the recipient of budget funds, the administrator of sources of financing the budget deficit, the administrator of budget revenues generates a statement (f. 0503110) to the balance sheet (f. 0503130) based on the data on the corresponding account codes 1 210 02 000 “Settlements with the financial authority on receipts to the budget”, 0 304 04 000 “Intradepartmental settlements”, 0 304 06 000 “Settlements with other creditors”, 1 304 050 00 “Settlements on payments from the budget with the financial authority” and on the corresponding account numbers 0 401 10 000 “Income of the current financial year”, 0 401 20 000 “Expenses of the current financial year” in the amount of indicators formed as of January 1 of the year following the reporting one, in the framework of budgetary activities (section 1) before the final operations (columns 2, 3) and in the amount of final operations for closing accounts made on December 31, at the end of the reporting financial year (columns 4 - 9).
In column 1, section 1 of the certificate (f. 0503110) reflects the numbers of the corresponding accounts 0 401 10 000 “Incomes of the current financial year”, 0 401 20 000 “Expenses of the current financial year”, containing in the appropriate categories the account numbers of the budget accounting codes budget classification(hereinafter - BC) RF: types of income, sections, subsections, classification of budget expenditures, groups, subgroups, articles of sources of financing the budget deficit. RF budget classification codes (BC chapters, target items of expenditure, types of budget expenditures, subtypes of budget revenues, types of sources of financing the budget deficit in the corresponding categories of the budget accounting account number) are reflected with the value "zero".
8. In violation clause 96 of Instruction No. 191n institution in the report financial results activities (f. 0503121) filled in lines 370, 371, 372, not provided for by the instructions.
9. In the explanatory note (f. 0503160), compiled by the reporting entity, there are no tables No. 2 - 7, which is a violation clause 152 of Instruction No. 191n.
10. In violation clause 152 of Instruction No. 191n there is no explanatory note in the audited budget reporting of Table No. 3 “Information on the execution of text articles of the law (decision) on the budget” and 7 “Information on the results of external control measures”.
11. The subject of accounting as part of the budget reporting forms provided information on the execution of the budget (f. 0503164) (explanatory note table). As the results of the check showed, columns 1, 5, 7 in the name form do not meet the requirements clause 163 of Instruction No. 191n and line 620 is missing.
Certificate on the conclusion of accounts of budgetary accounting of the reporting financial year (f. 0503110). During the audit, it was found that in violation of clause 43 of Instruction No. 191 This manual does not include a section 2 "Activities with funds coming into temporary disposal." According to the norms of this paragraph, a certificate on the conclusion of budget accounting accounts of the reporting financial year is formed by the main manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues, financial body, body providing cash services for budget execution, in forms annual reporting and reflects the turnover on budget accounting accounts to be closed at the end of the reporting financial year in accordance with the established procedure, in the context of budget activity (Section 1) and activities with funds received in temporary disposal (Section 2). In the absence of information required to complete section. 2, it is not filled out, but included in the form.
Certificate of the amounts of consolidated revenues to be credited to the budget account (f. 0503184). In violation clause 50 of Instruction No. 191n in the specified reference for December incomes are reflected. According to the norms of this paragraph of the instruction, the indicators of this form for December of the financial year should have a zero value.
Report on the execution of the budget of the main manager, manager, recipient of budgetary funds (f. 0503127). In violation p. 55 - 57 of Instruction No. 191n this report does not reflect, by sections, the annual volumes of approved budget assignments, limits of budget obligations and, accordingly, the column “Unfulfilled assignments” is not filled in.
Moreover, in violation clause 55 of Instruction No. 191n the institution included forecast indicators in column 4 in the section “Budget revenues” of the report on the execution of the budget of the main administrator, administrator, recipient of budgetary funds. According to the norms of the named paragraph, the instructions in column 4 reflect, respectively, in the sections of the report “Budget revenues”, “Budget expenses”, “Sources of financing the budget deficit”, the annual volumes of approved budget assignments for the current financial year.
Explanatory note (f. 0503160) . In violation clause 152 of Instruction No. 191n not all participants in the budget process completed tables No. 2 - 5, which are part of the explanatory note.
In violation clause 155 of Instruction No. 191n Table No. 3 “Information on the execution of text articles of the law (decision) on the budget” does not reflect information characterizing the results of the analysis of the execution of two text articles of the law (decision) on the budget related to the activities of the subject of budget reporting. According to the provisions of this paragraph, the information in the table characterizes the results of the analysis of the execution of text articles of the law (decision) on the budget, related to the activities of the subject of budget reporting. The table is drawn up by the chief manager, manager, chief administrator, administrator exercising certain powers of the chief administrator of budget deficit financing sources, chief administrator, administrator exercising certain powers of the chief administrator of budget revenues, financial authority. Column 2 reflects the result of the implementation of the provisions of text articles (with indication of indicators characterizing the degree of effectiveness). Column 3 indicates the reasons for non-compliance with the provisions of text articles.
In violation clause 158 of Instruction No. 191n table No. 6 "Information on the inventory" does not indicate the reason for the inventory. According to regulations P.159 Instructions No. 191n the information reflected in the table characterizes the results of inventories of property and liabilities of the subject of budget reporting conducted in the reporting period in terms of discrepancies identified. The table is drawn up by the chief administrator, the recipient of budgetary funds, the chief administrator, the administrator of sources of financing the budget deficit, the chief administrator, the administrator of budget revenues, the financial body, the body providing cash services for budget execution when compiling an explanatory note for the year. Columns 1 - 4 indicate the reasons for the inventory (preparation of annual budget reporting, change of financially responsible persons, detection of theft, abuse or damage to property, emergency situations requiring an inventory, reorganization or liquidation of the subject of budget reporting and other cases provided for by the legislation of the Russian Federation) , the date of the inventory and the details of the administrative document on the inventory.
In violation clause 162 of Instruction No. 191n in the form 0503163 "Information on changes in the budget list of the chief manager of budget funds, the chief administrator of sources of financing the budget deficit" the reasons for the clarifications made with reference to the legal grounds for their introduction are not indicated. This paragraph establishes that column 4 of this form indicates the difference between the indicators of budget assignments according to the budget list of the chief manager of budget funds, the chief administrator of sources of financing the budget deficit, taking into account the changes made to it, properly executed on reporting date(column 3), and indicators of budget assignments approved by the law (decision) on the relevant budget (column 2). Column 5 indicates the reasons for the clarifications made with reference to the legal grounds for their introduction (articles of the RF BC and the law (decision) on the corresponding budget).
In addition, as the results of the audit showed, in violation of clause 162 of Instruction No. 191n in the form 0503163 “Information on changes in the budget list of the chief administrator of budget funds, the chief administrator of sources of financing the budget deficit”, some institutions in column 2 indicated budget assignments that were not approved for the reporting financial year by the law (decision) on the budget.
In violation clause 163 of Instruction No. 191n in the form 0503164 "Information on the execution of the budget" in the section "Budget expenditures" no codes were entered according to the budget classification of the Russian Federation, according to which there are deviations between the planned and actually executed indicators, and the reasons for deviations from the planned percentage of execution in terms of income and expenses were not indicated. In addition, as the results of the audits showed, some of the audited institutions, when filling out this reporting form in column 1 in the “Income” section, did not put the chapter code for the BC, the code for the types of income according to the budget classification, and in the “Expenses” section - the chapter code for the BC, code of sections, subsections and target items of budget expenditures according to the budget classification of the Russian Federation. Also during the audit, it was found that column 5 of the form was incorrectly calculated: it did not reflect the difference in execution by income, expenses, sources of financing the budget deficit and targets for 2012 (column 4 - column 3).
In violation clause 164 of Instruction No. 191n according to the results of the inspections, a discrepancy between the indicators reflected in the report “Information on the implementation of measures within the framework of targeted programs” (form 0503166) and the report on budget execution (form 0503127) was revealed: in column 5 of the report of form 0503166, the amount of executed budget assignments was overestimated compared to with a report of form 0503127. The audit also showed that some participants in the budget process, in violation of this paragraph, in column 4 of the report “Information on the implementation of measures within the framework of target programs” reflected the amount of budget assignments not in accordance with the amount of funds approved by the updated budget schedule for the implementation of these activities , which led to a distortion of the reporting form.
When checking the table of the explanatory note (f. 0503167) “Information on accounts receivable and accounts payable” (f. 0503169) the following errors were identified. In violation clause 167 of Instruction No. 191n reasons for the formation of overdue accounts payable are not specified. Measures to reduce accounts payable should be set out in Sec. 4 "Analysis of indicators financial reporting subject of budget reporting” of the text part of the explanatory note (f. 0503160). Some institutions, when reflecting information on receivables, indicated in the table the balances of settlements on the analytical account 0 204 00 000 “Financial investments”, but did not reflect the data generated on accounts 0 205 00 000 “Calculations on income” and 0 206 00 000 “Calculations on advance payments. All this led to a distortion of data on the status of accounts receivable settlements.
As Installed clause 167 of Instruction No. 191n, the table contains data summarized for the reporting period on the status of settlements on receivables and payables of the subject of budget reporting by types of settlements.
Applications are compiled separately for receivables and payables.
Section 1 reflects the amounts of receivables and payables of the institution with the allocation of amounts of overdue receivables, unrealistic to collect payables. At the same time, column 1 indicates the numbers of the corresponding analytical accounts of the account, on the basis of which this table is filled out:
0 205 00 000 “Income calculations”;
0 206 00 000 “Calculations on issued advances”;
0 208 00 000 “Settlements with accountable persons”;
0 209 00 000 “Property damage settlements”;
0 210 01 000 “VAT settlements on acquired material assets, works, services”;
0 302 00 000 “Settlements for assumed liabilities”;
0 303 00 000 “Settlements for payments to budgets”;
0 304 02 000 “Settlements with depositors”;
0 304 03 000 “Settlements for deductions from wage payments”;
0 304 04 000 “Internal settlements”, -
for which, as of the reporting date, the balances of settlements on receivables (accounts payable) are reflected.
Credit balances as of the reporting date on the relevant analytical accounts of accounts 0 205 00 000 “Income settlements”, 0 208 00 000 “Settlements with accountable persons”, 0 209 0 0000 “Property damage settlements” are reflected in the appendix for receivables with the sign “ minus". Debit balances as of the reporting date on the above accounts of budgetary accounting, which are part of Sec. 3 "Liabilities" of the chart of accounts of budgetary accounting are reflected in the appendix for accounts payable with a "minus" sign. The first 17 digits of the budget accounting account number shall reflect the budget classification codes in accordance with the instructions on the procedure for applying the budget classification for the financial year.
Columns 2, 4 indicate total amount receivables (accounts payable) accounted for by a specific budget accounting account number as of the beginning of the year and at the end of the reporting period, respectively.
Columns 3 and 5 provide data on obligations not fulfilled at the beginning of the year and at the end of the reporting period, respectively, for which the deadline for fulfillment has already come (obligations not fulfilled on time, confirmed by the results of an inventory by creditors), and uncollectible receivables ( accounts receivable insolvent debtors until a decision is made to write it off to off-balance account 04 "Debt of insolvent creditors").
In violation clause 172 of Instruction No. 191n the table of the explanatory note of form 0503167 “Information on the use of information and communication technologies” (form 0503177) does not provide a justification for the expediency of the expenses incurred.
As follows from the provisions of this paragraph, columns 1, 2 indicate the names of the indicators and the codes of the lines of the application. Column 4 indicates, respectively, in the lines of the application, the amount of expenses of the subject of budget reporting, related to:
By decision of the financial authority, the indicators of expenditures on information and communication technologies can be detailed according to the codes for classifying expenditures of budgets of the Russian Federation by indicating these codes in column 3.
Preparation of budget reporting
Commentary on article 264.2 of the RF BC:
Article 264.2 provides for the procedure for compiling budget reports.
The obligation to prepare budget reporting lies with each entity of budget legal relations that receives budget funds or uses state (municipal) property. After the preparation of budget reporting in respect of the funds received, the subjects of budgetary legal relations, namely the recipients of budgetary funds, submit budgetary reporting to higher managers of budgetary funds. The budget managers, in turn, transfer the combined budget reporting of subordinate recipients and their budget reporting to a higher level, that is, the main managers, the main administrators of budget revenues and deficit financing sources. Based on the information received from the recipients and administrators of budgetary funds, the main administrators of budgetary funds, the main administrators of budget revenues, the main administrators of sources of financing the budget deficit draw up consolidated budget reports, guided by the budget reports submitted to them by subordinate recipients (administrators) of budgetary funds, administrators of budget revenues, administrators of sources financing the budget deficit.
Budget reporting is signed by the head and chief accountant of the chief manager, manager, recipient of budget funds; the body organizing the execution of budgets, the body providing cash services for the execution of budgets.
The Budget Code of the Russian Federation does not have a clear definition of the concept of consolidated budget reporting, however, in the sense of the current budget legislation, consolidated budget reporting is a collection of data on the state of financial and non-financial assets and liabilities of subjects of budget legal relations, as well as on transactions that change these assets and liabilities.
Chief fund administrators federal budget submit consolidated budget reports to the Federal Treasury.
The chief administrators of the budget funds of a constituent entity of the Russian Federation submit consolidated budget reports to the financial authorities of the constituent entities of the Russian Federation.
Chief administrators of local budget funds submit consolidated budget reports to financial authorities municipalities.
The deadlines for the submission of consolidated budget reporting are established by the relevant financial authorities of state power or local self-government.
The budget reporting of the Russian Federation, subjects of the Russian Federation, municipalities is compiled accordingly Federal Treasury, financial authorities of the constituent entities of the Russian Federation, financial authorities of municipalities on the basis of the consolidated budget reporting of the relevant chief administrators of budgetary funds.
The budget reporting of the Russian Federation, constituent entities of the Russian Federation and municipalities is annual, but the report on budget execution is quarterly. Thus, documents such as the budget execution balance sheet, income statement, income statement Money, an explanatory note, are compiled once a year, and a report on budget execution is compiled quarterly.
Order of the Ministry of Finance of the Russian Federation of January 21, 2005 N 5n "On approval of the Instruction on the procedure for compiling and submitting annual, quarterly and monthly budget reports" approved the procedure for compiling budget reports.
Based on this Instruction, state authorities, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, local governments and budgetary institutions created by them - the main managers, managers, recipients of budget funds; the bodies organizing the execution of budgets, the bodies providing cash services for the execution of budgets, draw up annual, quarterly and monthly budget reports.
Budget reporting is compiled by the main managers, managers, recipients of budget funds; bodies organizing the execution of budgets, bodies providing cash services for the execution of budgets, for the following dates: quarterly - as of April 1, July 1 and October 1 of the current year, annual - as of January 1 of the year following the reporting one, monthly - as of the first day month following the reporting month.
In addition, the Ministry of Finance of the Russian Federation regularly sends letters on the submission of budget reports for a certain period of time to the Federal Treasury. For example, letter dated February 14, 2007 N 02-14-13 / 336 "On the submission of quarterly and monthly budget reports in 2007 to the Federal Treasury", which contains forms of quarterly and monthly budget reports.
Order of the Federal Treasury No. 14n dated December 21, 2006 "On the Deadlines for Submitting Consolidated Quarterly and Annual Budget Reporting by the Chief Dispensers of Federal Budget Funds and Other Recipients of Federal Budget Funds in Accordance with the Consolidated Budget Schedule of the Federal Budget for 2007" approved the deadlines for submitting budget reporting by the main managers (managers) of budgetary funds.
The budget reporting of the Russian Federation, constituent entities of the Russian Federation, municipalities, compiled by the Federal Treasury, financial authorities of the constituent entities of the Russian Federation, financial authorities of municipalities, is submitted by the relevant financial authorities to higher executive authorities, namely the Government of the Russian Federation, the highest executive body of state power of the constituent entities Russian Federation, local administration.
Quarterly reports on the execution of the federal budget, the budget of a constituent entity of the Russian Federation, the local budget submitted to the Government of the Russian Federation, the highest executive body of state power of the constituent entities of the Russian Federation, the local administration, submitted as part of budget reporting, are approved accordingly by the Government of the Russian Federation, the highest executive body of state power subject of the Russian Federation, local administration. Reports on the execution of the relevant budget are approved in the form of regulatory legal acts of the executive authorities. The report on the execution of the corresponding budget is approved for the first quarter, six months and nine months of the current financial year.
The approved budget execution report is sent to the relevant legislative (representative) body and the state (municipal) body created by it. financial control. Quarterly reports on budget execution are sent to legislative (representative) bodies, as well as state (municipal) financial control bodies in the order of information. Accounts Chamber of the Russian Federation, including on the basis of received quarterly reports on budget execution, on a quarterly basis, in the prescribed form, submits to the Federal Assembly of the Russian Federation an operational report on the implementation of the federal budget, which provides actual data on the formation of revenues and expenses incurred in comparison with those approved by the federal law on federal budget for the current year with indicators for the past period, quarter.
Reports on the execution of the budget for the year are also submitted by the supreme executive body to the legislative (representative) bodies of state power. However, unlike quarterly reports, annual reports on the execution of budgets at all levels of the budgetary system of the Russian Federation are approved by the legislative (representative) bodies of state power.
Annual reports on budget execution are approved accordingly in the form federal laws, laws of the constituent entities of the Russian Federation, municipal legal acts of representative bodies of municipalities. The Budget Code of the Russian Federation does not provide for a special procedure for reviewing and approving draft federal laws, laws of constituent entities of the Russian Federation, municipal legal acts of representative bodies of municipalities on budget execution reports, therefore, the above draft laws and legal acts are considered in general order provided for other laws and legal acts.
Legislation establishes the need for reporting of various types for individual entrepreneurs and legal entities who lead commercial activity. There are various types and types of this kind of reporting.
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AT tax office required to submit a budget. There are many nuances that affect the very issue of its delivery and registration. All of them are reflected in special legal documents, it is necessary to follow all the rules.
Failure to comply with the requirements of legislative norms threatens with serious difficulties. Including fines and other administrative penalties.
The procedure for the formation of budget reporting and the composition is determined by special regulatory documents.
The fundamental order is the order of the Ministry of Finance No. 191n dated December 28, 2010 “Instruction on the procedure for compiling and submitting annual / quarterly / monthly reports”.
When resolving various issues, it is worth focusing on this particular NAP. Another document that plays a significant role is the order of the Ministry of Finance No. 33n dated March 25, 2011.
The most important questions that need to be studied in advance in order to avoid various difficulties are the following:
Today, the term "budget reporting" should be understood as a unified system of various data containing information about property, financial condition organizations.
Such an organization can be:
Complete list of all required documents included in this type of reporting is reflected in the Instructions for
The budget reporting itself can be of various types - quarterly, otherwise. The need to take a certain type is also established by law.
Also, reporting of the type in question (budgetary) is referred to as accounting. Therefore, it is worth considering the provisions of the legislation governing reporting of this type too.
Today, the state exercises close control over the entire economic activity enterprises of various kinds. That is why the need for a reporting procedure is legislatively fixed.
Thus, it is carried out state control for the economic activities of enterprises. In addition, reporting of this type allows you to solve an extensive list of various kinds of other tasks.
First of all, these include the following:
In fact, budget reporting is accounting reporting, but for a specific list of institutions of the municipal, state persuasion.
In the presence of serious violations, there may be removal from office and a ban on certain activities for a long period of time.
The main regulatory document regulating the procedure for preparing budget reports in 2020 is the Budget Code of the Russian Federation.
The most significant sections are the following:
| What legal relations are regulated by the RF BC | |
| The structure of the legislation itself is considered | |
| Displays a list of all legal documents that govern the reporting process | |
| Basic norms international law associated with such reporting. | |
| How does the law, this code itself, spread over time | |
| List of basic terms and concepts used in this section of the legislation | |
| What are the budgetary powers of the Russian Federation | |
| , | Budgetary powers of subjects, municipalities |
| What are the structures of the budget system of the Russian Federation | |
| Legal form of various types of budgets | |
| What is meant by the term "fiscal year" | |
| What is the federal budget, as well as various extra-budgetary entities | |
| local character budget | |
| Budget classification of the Russian Federation | |
| What is included in the budget classification | |
| Revealed general provisions about various budget revenues | |
| List of various federal budget revenues | |
| What is the income of the budgets of the constituent entities of the Russian Federation | |
| What is reflected in the “revenues” of reporting local budgets |
If possible, persons directly related to the procedure for the formation of the type of reporting in question should carefully consider all sections of this code.
In this way it will be possible to avoid the assumption common mistakes. If there is no proper experience in reporting, you should seek the advice of specialists.
Complete list budget violations reflected in the following articles of the Budget Code of the Russian Federation:
The budget reporting itself is a set of documents installed on legislative level. AT individual cases it may differ slightly from the standard.
The most significant issues related to the preparation of reports of this type are the following:
Today, there are several reasons for compiling budget reporting forms. This primarily concerns the following data:
At the same time, reporting should without fail be based on real data. Reflection of false, unverified information is not allowed.
If there are errors in the reporting, a fine will be imposed in accordance with applicable law.
The legislation clearly establishes the procedure for the formation of the type of reporting under consideration. First of all, it is necessary to determine precisely with its composition.
Budget reporting must include the following main documents:
Budget reporting includes, in accordance with, a special explanatory note. It is required to indicate all kinds of additional data without fail.
They can affect the amount of various cash balances in all accounts of a particular institution.
Upon request, an extract from the Federal Treasury may be submitted in order to confirm the status of the personal account.
The reporting itself can be presented both in electronic form and in paper form. In electronic format, it is transmitted on special media or via telecommunications channels.
Electronic reporting form set
At the same time, the current legislation does not oblige institutions to submit quarterly reports to the tax authorities. It is important to remember about the constant updating of legislative norms.
The activities of various state institutions are necessarily checked by the control and accounting board of the region where its activities are carried out.
There are federal laws. According to them, verification is required.
Also, regional authorities have the right to form their own legislative norms regarding this procedure. It is important to remember that they cannot and should not violate federal law.
The procedure for analyzing budget reporting has many features and is very voluminous in itself. That is why special automation tools for this procedure are used.
At the moment, the most popular application for this is the 1C program: Report 8PROF.
It is important that all documentation presented in the reporting has an appropriate ratio. Control ratios are specified in the special provisions of the federal treasury.
Budget institutions are required to draw up and submit accounting periodic and annual reports in the manner prescribed by the Ministry of Finance of the Russian Federation. The Ministry of Finance of the Russian Federation is federal body executive branch, which is entrusted with the function of generating reports on the execution of the federal budget and its submission to the Government of the Russian Federation.
Requirements for the composition and content of reporting on budget execution and the timing of formation are contained in the Budget Code of the Russian Federation. The financial statements of the institution should include performance indicators of branches, representative offices and other separate structural divisions.
Reporting is a system of indicators reflecting the results of economic activity of a budgetary organization for the reporting period and consists of tables compiled on the basis of accounting data.
Uniform procedure for accounting and reporting in budget institutions and other organizations is determined by the Order of the Ministry of Finance of the Russian Federation dated November 13, 2008 No. 128n "On approval of the Instruction on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation."
Financial statements budget organizations divided into annual, quarterly and monthly.
State authorities, local governments and budgetary institutions created by them (hereinafter referred to as the main managers, managers, recipients of budget funds; bodies organizing the execution of budgets, bodies providing cash services for the execution of budgets) draw up annual, quarterly and monthly budget reporting (hereinafter - budget reporting ) according to the forms of documents in accordance with Appendix No. 1 of Instruction No. 148n.
Budget reporting is prepared by the main administrators, administrators, recipients of budget funds, chief administrators, budget revenue administrators, chief administrators, administrators of budget deficit financing sources, financial bodies, bodies providing cash services for budget execution, for the following dates:
Monthly - on the first day of the month following the reporting one;
In case of non-submission by institutions financial statements funding may be suspended within the specified time frame. Therefore, the task of preparing and submitting reports is relevant for both the main managers and recipients of budget funds.
Accounting statements containing indicators classified as state secrets under the current legislation are submitted taking into account the requirements of this legislation.
The financial statements of the institution is the final stage of the accounting process. It reflects on an accrual basis the property and financial position of the institution, the results of economic activity for the reporting period (month, quarter, year). Reporting is compiled on the basis of synthetic and analytical accounting data, as part of the composition determined by the Ministry of Finance of the Russian Federation.
Accounting statements can be correctly drawn up, provided that all preparatory work and compliance with the requirements. To do this, it is necessary to: comply with the adopted accounting policy (methodology) for reflecting individual business transactions and valuation of property, determined on the basis of established rules; completeness of reflection in accounting for reporting year all business transactions carried out this year, and the results of inventories of property and liabilities; the correctness of attributing income and expenses to the reporting period.
The reality and reliability of the information contained in the reporting on the property and obligations of the institution, its financial position and performance in the reporting period depend not only on the correct execution of documents and accounting registers, but also on the timeliness and completeness of the annual inventory. Annual inventory of property and financial obligations - important element drafting process annual report, since it allows you to make adjustments to accounting data when comparing them with actual data. Each balance sheet item at the end of the year must be carefully reconciled on the basis of inventory data.
Prior to the preparation of the balance sheet and the report, the turnovers and balances of analytical accounts are reconciled with the data synthetic accounting. They must be identical. In case of a discrepancy between the turnovers, it is necessary to verify the entries on the accounts, recalculate the totals and eliminate the identified discrepancies (errors). It is necessary to reconcile intradepartmental and intraeconomic calculations and bring them into full compliance with the requirements for the balance sheet and report.
When compiling an accounting report and filling out individual forms, data previous year taken from last year's report. At the same time, it is important to ensure the comparability of the indicators of the reporting period and the indicators of the previous year, taking into account changes in the methodology for their compilation.
Budget reporting is signed by the head and chief accountant of the chief manager, manager, recipient of budget funds; the body organizing the execution of budgets, the body providing cash services for the execution of budgets.
Budget reporting is prepared:
Based on the data of the General Ledger and (or) other budget accounting registers established by the legislation of the Russian Federation with the obligatory reconciliation of turnovers and balances in analytical accounting registers with turnovers and balances in synthetic accounting registers;
Based on the indicators of the budget reporting forms, summarized by summing up the indicators of the same name in the relevant lines and columns, with the exception, in accordance with the procedure established by Instruction No. 148n, of interrelated indicators for the consolidated positions of the budget reporting forms.
Budget reporting is compiled on an accrual basis from the beginning of the year in rubles with an accuracy of the second decimal place after the decimal point. It must be drawn up in Russian and in the currency of the Russian Federation. When preparing reports, it must be taken into account that the items of the balance sheet and other forms of reporting for which there are no numerical values of assets, liabilities, financial results and other indicators are crossed out.
There should not be any erasures and blots in the forms of financial statements. In cases of correction of errors, appropriate reservations are made, which are confirmed by the persons who signed balance sheet and other forms indicating the date of correction.
The following forms of reports are included in the budget reporting:
1. For the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues:
Balance sheet of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503130);
Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503127);
Report on the execution of estimates of income and expenses for income-generating activities of the main manager, manager, recipient of budgetary funds (f. 0503137);
Separation (liquidation) balance sheet of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503230);
2. For a financial authority:
Balance sheet for receipts and withdrawals of budgetary funds (f. 0503140);
Balance of budget execution (f. 0503120);
Help on consolidated settlements (f. 0503125);
Certificate on the conclusion of accounts of budgetary accounting of the reporting financial year (f. 0503110);
Report on cash receipts and disposal of budget funds (f. 0503124);
Report on cash receipts and disposal of funds from income-generating activities (f. 0503134);
Report on budget execution (f. 0503117);
Report on the execution of estimates of income and expenses for income-generating activities (f. 0503114);
Cash flow statement (f. 0503123);
Report on financial performance (f. 0503121);
Explanatory note (f. 0503160);
3. For the financial body authorized to prepare budget reporting on the execution of the corresponding consolidated budget of the Russian Federation:
Balance of execution of the consolidated budget of the constituent entity of the Russian Federation and the budget of the territorial state extra-budgetary fund (f. 0503320);
Help on consolidated settlements (f. 0503125);
Report on the execution of the consolidated budget of the constituent entity of the Russian Federation and the budget of the territorial state extra-budgetary fund (f. 0503317);
Consolidated report on the execution of estimates of income and expenses for income-generating activities of the constituent entity of the Russian Federation and municipalities (f. 0503314);
Consolidated cash flow statement (f. 0503323);
Consolidated statement of financial performance (f. 0503321);
Certificate on the conclusion of accounts of budgetary accounting of the reporting financial year (f. 0503110);
Explanatory note to the report on the execution of the consolidated budget (f. 0503360);
4. For the body providing cash services for budget execution:
Operations balance cash service budget execution (f. 0503150);
Help on consolidated settlements (f. 0503125);
Certificate on the conclusion of accounts of budgetary accounting of the reporting financial year (f. 0503110);
Report on receipts and disposals (f. 0503151);
Consolidated statement of cash receipts and disposals (f. 0503152);
Report on operations on receipts to the budget system of the Russian Federation, accounted for by the Federal Treasury (f. 0503153);
Explanatory note (f. 0503160).
To identify the financial results of the organization's activities for the reporting period, it is necessary to accrue all expenses related to the reporting period: payroll calculations; tax calculations; contributions to off-budget funds; rent for premises, equipment, transport; deductions for staff training; all other expenses relating to the reporting period.
The balance sheet for the execution of washed income and expenses is the main reporting document necessary for the management and analysis of economic and financial activities budgetary institution, control over the intended use of the property provided to the institution. According to the balance sheet, it is possible to determine how inventories are reduced, accounts receivable are reduced, the presence of which indicates the lateness of payments between organizations. The balance sheet shows the size of the actual production costs of the institution according to the budget.
The preparation of the balance sheet and reporting completes the accounting cycle, and the balance sheet itself is a summary of the balances of funds and their sources listed at the end of the reporting period in the accounting accounts.
Budget reporting forms are drawn up as of the reporting date and submitted to the relevant main manager of budget funds, the body organizing budget execution.
Budget reporting is compiled in a bound form with page numbering, a table of contents and a cover letter on paper and electronic media.
KEMEROVSK REGION
FINANCIAL DEPARTMENT FOR PROKOPIEVSKY DISTRICT
ORDER
Prokopyevsk |
| 01.12.2010 |
On the procedure for compiling and submitting budget reports
In accordance with paragraph 2 of Article 154 of the Budget Code of the Russian Federation dated 01.01.2001, paragraph 2.6 of the Regulations on the financial management of the Prokopevsky district, approved by order of the State Financial Institution of the Kemerovo Region dated 01.01.2001 No. 66, the current regulatory legal acts of the Ministry of Finance of the Russian Federation, in in order to establish a unified procedure for the preparation and presentation of budget reporting
I ORDER:
1. Approve the "Procedure for compiling and submitting budget reporting on the execution of the budget of the Prokopyevsk municipal district by the main administrators, administrators, recipients of the district budget, chief administrators, administrators of the district budget revenues, chief administrators, administrators of the district budget deficit" (Appendix).
2. Approve the "Procedure for compiling and submitting budget reporting on the execution of the budgets of rural settlements that are part of the municipal formation" Prokopevsky municipal area"" (Application).
3. Approve the "Procedure for the formation of a report on the execution of the budget of the Prokopyevskiy municipal district and a report on the implementation of the consolidated budget of the municipal formation "Prokopyevskiy municipal district"" (Appendix).
2. To the head of the accounting and reporting department () bring this order to the attention of the chief administrators, administrators of budget revenues, chief administrators, administrators, recipients of district budget funds, chief administrators, administrators of budget deficit financing sources, administrations rural settlements.
3. This order comes into force from the moment of signing and extends its effect to relations that arose from 01/01/2010.
4. I reserve control over the execution of this order.
Boss financial management
Application
in Prokopevsky district
from 01.01.2001
The procedure for drawing up and submitting budget reports on the execution of the budget of the Prokopyevsky municipal district main managers, managers, recipients of the district budget funds, chief administrators, administrators of the district budget revenues, chief administrators, administrators of sources of financing of the district budget deficit deficit
I. General provisions
1.1. This Order establishes General requirements to the preparation of budget reporting by the main managers, managers and recipients of budget funds of the Prokopevsky municipal district, chief administrators, administrators of district budget revenues, chief administrators, administrators of sources of financing the district budget deficit (hereinafter referred to as Budget Reporting Subjects).
1.2. Budget reporting entities that draw up and execute the relevant budgets draw up and submit annual, quarterly and monthly reports on budget execution (hereinafter referred to as budget reporting) in the forms provided for by the “Instruction on the procedure for compiling and submitting annual, quarterly, monthly reporting on budget execution” of the budget system of the Russian Federation”, approved by order of the Ministry of Finance of the Russian Federation n (as amended by the Order of the Ministry of Finance of the Russian Federation of 01.01.2001 N 115n) (hereinafter referred to as the Instruction) and additional forms developed and approved by orders of the main financial department Kemerovo region(hereinafter - HFC).
1.3. Budget reporting indicators are formed on the basis of budget data reflected in budget accounting registers in accordance with the adopted accounting policy.
1.4. The set of accounting methods adopted by the Subjects of budget reporting constitutes their accounting policy. Accounting policy is formed by the Subjects of budget reporting independently, guided by the legislation of the Russian Federation on accounting and industry specifics.
1.5. Budget reporting is prepared:
based on the data of the General Ledger and other budget accounting registers established by the legislation of the Russian Federation with the obligatory reconciliation of turnovers and balances in analytical accounting registers with turnovers and balances in synthetic accounting registers;
on the basis of indicators of budget reporting forms submitted by recipients, managers and main managers of budget funds, summarized by summing up indicators of the same name in the relevant lines and columns, with the exclusion, in accordance with the procedure established by the Instruction, of interrelated indicators for consolidated positions of budget reporting forms.
An inventory of assets and liabilities should be carried out before the preparation of annual budget reports.
1.6. Budget reporting is compiled for the following dates: monthly - on the 1st day of the month following the reporting one; quarterly - as of April 1, July 1 and October 1 of the current year; annual - on January 1 of the year following the reporting one.
Reporting is prepared in rubles, accurate to the second decimal place after the decimal point.
The indicators given in the reporting must correspond to the control ratios for each form of the report, provided for by the Instruction.
1.7.
The reporting year is a calendar year - from January 1 to December 31
inclusive.
The first reporting year for newly created Subjects of Budget Reporting is the period from the date of their registration in accordance with the procedure established by the legislation of the Russian Federation to December 31 of the year of their creation.
1.8. Budget reporting is signed by the head and chief accountant.
The persons who signed the reports are responsible for their accuracy, completeness and timeliness of submission.
1.9. In the event that the recipient of budget funds, the administrator of budget revenues, transfers the authority to maintain budget accounting to another municipal institution(hereinafter - centralized accounting), budget reporting is compiled and submitted in the manner prescribed by the Instruction, this Procedure and the agreement on the transfer of authority to maintain budget accounting. Budget reporting prepared by the centralized accounting department is signed by the head of the recipient of budget funds, the administrator of budget revenues who delegated the authority to keep records, the head and chief accountant (or an authorized specialist) of the centralized accounting department that maintains budget accounting.
1.10. Subjects of budget reporting responsible for the formation of consolidated and (or) consolidated reports are required to submit it to the financial department for the Prokopyevskiy district (hereinafter referred to as the financial department) within the time frame stipulated by the schedule for submitting budget reporting, approved by separate orders of the financial department for the corresponding financial year.
1.11. Budget reporting is presented in in electronic format in the software complex "GRAD" or "SKIF" and (or) on paper. Budget reporting in electronic form can be submitted by transmitting it via telecommunication channels or in person (through a representative) on an electronic medium.
When budget reporting is transmitted via telecommunication channels, the date of its submission is considered to be the date of its dispatch.
On paper, budget reporting is presented in bound and numbered form with a table of contents and a cover letter.
Reporting data in electronic form should be identical to the indicators of budget reporting on paper.
1.12. In the reporting on paper, there should not be erasures and corrections using corrective means. Erroneous entries are corrected by crossing out the incorrect amounts with a thin line, over which the correct amounts are inscribed and certified by the signature of the chief accountant (authorized person).
The report contains all the indicators provided for in it. In the absence of data on individual indicators of a numerical value, the corresponding line of the report is filled with a dash.
If according to budget accounting the indicator has a negative value, then in the budget reporting, in the cases provided for by the Instruction, this indicator is reflected in a negative value with a minus sign.
1.13. In order to eliminate discrepancies between indicators of reporting data on cash receipts and cash outflows with similar data recorded by Department No. 1 for Prokopyevsk of the UFC in the Kemerovo region (hereinafter referred to as the UFC), the Subject of budget reporting needs to conduct a preliminary reconciliation of the reporting data with the data recorded by the UFC . Discrepancies between the indicators of budgetary reporting on cash receipts and cash withdrawals from the data of the Financial Accounting Department are allowed only for the amounts of non-cash transactions and (or) for the amounts of cash in transit.
1.14. The reliability of the preparation and observance of the procedure for submitting budget reporting is ensured by the head of the Subject of Budget Reporting.
The volume and procedure, including the deadlines for submitting budget reports of subordinate budgetary institutions (including additional information necessary for compiling consolidated budget reports), are established by the Budget Reporting Subject responsible for the formation of consolidated and (or) consolidated budget reports.
1.15. Additional forms of budget reporting for their submission as part of monthly, quarterly, annual budget reporting, as well as the procedure for their preparation and submission can be established:
the main manager of the funds of the district budget - for the managers subordinate to him, the recipients of the funds of the district budget;
the chief administrator of budget revenues - for administrators of district budget revenues subordinate to him;
financial management - for the main managers, managers and recipients of the district budget funds, chief administrators, administrators of district budget revenues, chief administrators, administrators of sources of financing the district budget deficit.
1.16. Recipients, managers of budget funds submit budget reports to their superior chief manager, manager of budget funds within the time limits set by them.
Budget revenue administrators submit budget reports to their superior chief budget revenue administrator within the deadlines set by him.
1.17. Budget reporting entities responsible for the formation of consolidated and (or) consolidated budget reporting are required to check the budget reporting provided to them for compliance with the requirements for its preparation and presentation established by the Instruction, this Procedure and the regulations of the budget reporting entities themselves, by reconciling the indicators of the submitted reporting according to the established control ratios.
I. The composition of the budget reporting submitted by the chief administrators of the district budget funds, the chief administrators of the district budget revenues, the chief administrators of the deficit financing sources
district budget to the financial department for
Prokopyevskiy district
2.1. The composition of the budget reporting submitted by the Budget Reporting Subjects responsible for the formation of consolidated and (or) consolidated reporting to the financial department includes the following forms of reports:
2.2. Monthly budget reporting is presented as part of:
2.3. Quarterly budget reporting is presented as part of:
ü Help on consolidated settlements (f. 0503125) (for cash settlements);
ü Certificate of the amounts of consolidated revenues to be credited to the budget account (f. 0503184);
ü Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503127);
ü Report on the execution of estimates of income and expenses for income-generating activities of the main manager, manager, recipient of budgetary funds (f. 0503137);
ü Report on the accepted budgetary obligations (f. 0503128). This report is submitted for half a year and 9 months;
ü Report on accepted expenditure commitments for income-generating activities (f. 0503138). This report is submitted for half a year and 9 months;
ü Report on the use of interbudgetary transfers from the federal budget by the constituent entities of the Russian Federation, municipalities and the territorial state non-budgetary fund (form 0503324).
ü Additional forms of budget reporting:
o Information on receivables and payables for expenses (for budgetary and income-generating activities separately) (Appendix to Order No. 26 of the SFU dated 01.01.2001).
o Explanatory note (f. 0503160) consisting of:
§ Text part;
§ Information on the execution of the budget (f. 0503164) (submitted on time of the monthly report);
§ Information on the use of information and communication technologies (f. 0503177) (submitted within the deadline of the monthly report);
§ Information on cash execution of estimates of income and expenses for income-generating activities (f. 0503182).
2.4. Annual budget reporting is presented as part of:
Ø Balance sheet of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503130);
Ø Help on consolidated settlements (f. 0503125);
Ø Certificate of the amounts of consolidated revenues to be credited to the budget account (f. 0503184);
Ø Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503127);
Ø Report on the execution of estimates of income and expenses for income-generating activities of the main manager, manager, recipient of budgetary funds (f. 0503137);
Ø Report on financial performance (f. 0503121);
Ø Report on accepted budgetary obligations (f. 0503128);
Ø Report on accepted expenditure commitments for income-generating activities (f. 0503138);
Ø Report on the use of interbudgetary transfers from the federal budget by the constituent entities of the Russian Federation, municipalities and the territorial state non-budgetary fund (form 0503324);
Ø Separation (liquidation) balance sheet of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503230);
Ø Explanatory note (f. 0503160).
Ø Additional forms of budget reporting:
o Report of the chief administrator of budget revenues from the provision of an interbudgetary transfer on the expenses incurred by him, the source of financial support for which is an interbudgetary transfer that has a special purpose (Appendix to the order of the financial management of 01.01.2001).
o Information on receivables and payables for expenses (for budgetary and income-generating activities separately) (Appendix to the State Financial Institution Order No. 26 dated 01.01.2001).
o Consolidated indicators to the form 0503 Appendix to the letter of the State Pharmacopoeia of Ukraine dated 01.01.2001. No. 09-20(21)/17.
o Information on income (for budgetary and income-generating activities separately) (Appendix to the letter of the State Financial Institution dated 01.01.2001 No. 09-20(21)/17).
III. The procedure for compiling budget reporting forms by the chief administrators of the district budget funds, the chief administrators of the district budget revenues, the chief administrators of the sources of financing the district budget deficit
3.1. The balance sheet of the chief manager, manager, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (hereinafter - Balance (f. 0503130)) is formed as of January 1 of the year following the reporting one, based on the balance balances of the corresponding accounts of budgetary accounting in compliance with all control ratios.
The formation of all lines and the column of the Balance (f. 0503130) is carried out in accordance with the requirements established by the Instruction.
3.2. A certificate of the presence of property and liabilities on off-balance accounts is formed on the basis of indicators for accounting for property and liabilities reflected on off-balance accounts, taking into account the following features:
account 03 "Forms of strict reporting, total" grouped by lines:
line 031 - sanatorium and resort vouchers;
line 032 - work books;
line 033 - sick leave;
line 034 - generic certificates;
line 035 - other forms of strict reporting;
The certificate of the presence of property and liabilities on off-balance accounts as part of the consolidated Balance Sheet (f. 0503130) is formed by summing up the indicators of the same name in the lines and columns of the report.
3.3. Statement on the conclusion of budget accounting accounts of the reporting financial year (f. 0503110) (hereinafter referred to as the Certificate (f. 0503110)) is formed by the Budget Reporting Subject and reflects the turnover on budget accounting accounts to be closed at the end of the reporting financial year in the context of budgetary and income-generating activities .
The formation of all lines and columns of the Reference (f. 0503110) is carried out in accordance with the requirements established by the Instruction.
3.4. Reference on consolidated calculations (f. 0503125) (hereinafter - Reference (f. 0503125)) is formed by the recipient of budget funds, the administrator of budget revenues to determine interrelated indicators to be excluded when the Subject of budget reporting forms consolidated forms of budget reporting.
3.5. The certificate (f. 0503125) is submitted on the following reporting dates: monthly - on accounts (660) in terms of received and returned interbudgetary transfers, (660) in terms of transferred and returned interbudgetary transfers, in terms of settlements on transfers to other budgets of the budget system of the Russian Federation, (810) in terms of settlements for attracting and repaying budget loans from other budgets of the budgetary system of the Russian Federation.
quarterly - on accounts (660) in terms of received and returned interbudgetary transfers, (660) in terms of transferred and returned interbudgetary transfers, in terms of settlements on transfers to other budgets of the budgetary system of the Russian Federation, (810) in terms of settlements for attracting and repaying budget loans from other budgets of the budgetary system of the Russian Federation, on accounts (251), (241) in terms of transferred and received non-financial assets;
3.6. Consolidated Certificates (f. 0503125) for the reporting financial year are submitted to the financial department for the following accounts:
In terms of gratuitous transfer (receipt) of non-financial assets between Budget Reporting Subjects of the same budget level;
In terms of the gratuitous transfer (receipt) of financial and non-financial assets between the Subjects of budget reporting of different levels of budgets, the amounts of accrual of cash expenses made at the expense of funds received (transferred) in the manner of interbudgetary relations, the amounts of recovered cash expenses of previous years;
In terms of the return of the listed subsidies, subventions and other interbudgetary transfers of the current financial year, the return of the unused balance of subventions, subventions and other interbudgetary transfers of previous years, the receipt of returns of income from the return of balances of interbudgetary transfers of previous years (in the line "cash settlements");
In terms of receipt of interbudgetary transfers in the manner of interbudgetary relations from another level of the budget, receipt of income from the return of the balance of unused subsidies, subventions and other interbudgetary transfers of previous years, the return of income from the return of the balance of unused subsidies, subventions and other interbudgetary transfers of previous years;
In terms of transferring interbudgetary transfers in the order of interbudgetary relations to other budgets of the budgetary system of the Russian Federation;
In terms of receipt of returns of interbudgetary transfers transferred in the order of interbudgetary relations to the budgets of the budgetary system of the Russian Federation;
In terms of transferring funds to other budgets of the budget system of the Russian Federation;
In terms of the availability of balances of funds received (transferred) of interbudgetary transfers, the presence of accounts payable on domestic debt obligations.
3.7. The certificate (f. 0503125) is drawn up separately for budgetary and income-generating activities. Formation of the Certificate (f. 0503125) is carried out in accordance with the Instruction and this Procedure.
3.8. Columns 1-4 "Counterparty" of the Reference (f. 0503125) reflect the data of the counterparty with whom settlements were made for the receipt (transfer) of objects of financial (non-financial) assets and liabilities in strict accordance with its constituent documents.
3.9. Reference indicators (f. 0503125) as of January 1 of the year following the reporting one are reflected without taking into account the result of final operations to close accounts at the end of the financial year carried out on December 31 of the reporting financial year.
3.10. A statement on the amounts of consolidated revenues to be credited to the budget account (f. 0503184) (hereinafter referred to as the Certificate (f. 0503184)), is compiled on the basis of the data of the Certificate on the transfer of receipts to budgets (f. 531468) on budget funds located on the reporting date on the UFK account opened on the balance sheet account 40101 "Revenues distributed by the Federal Treasury between the levels of the budget system of the Russian Federation" for their distribution to the corresponding levels of the budgets of the budget system of the Russian Federation and to be credited to the accounts of the corresponding budgets in the next reporting period.
Reference indicators (f. 0503184) for the month of December should have zero values, taking into account the additional period for completing operations for the distribution of the income of the accounting financial year by the UFK between the budgets of the budget system of the Russian Federation, established by paragraph 2 of Article 242 of the Budget Code of the Russian Federation.
Formation of the Certificate (f. 0503184) is carried out in accordance with the requirements established by the Instruction and this Procedure.
3.11. The report on budget execution of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503127) (hereinafter referred to as the Report (f. 0503127)) is compiled on the basis of data from Budget Reporting Subjects in the context of functional classification by summing up indicators of the same name in rows and columns of the corresponding sections of the report.
3.12. Filling in the sections "Budget revenues", "Budget expenses" and "Sources of financing the budget deficit" of the Report (f. 0503127) is carried out in strict accordance with the Instruction and this Procedure.
3.13. Filling in column 4 "Approved budget assignments" of the Report (f. 0503127) is carried out:
under the section "Budget revenues" by the chief administrator of local budget revenues, in the amount of the planned indicators approved for the current financial year by the Law on the regional budget for the budget revenues assigned to it. In the absence of approved amounts of fixed income in the Law on the regional budget, this column is not filled in;
under the section "Budget expenditures" by the main administrator, administrator, recipient of budget funds in the amount of budget assignments adjusted in accordance with the approved budget schedule for the current financial year, taking into account subsequent changes made in the prescribed manner, based on the account data "Budget allocations of the current financial year ".
under the section "Sources of financing the budget deficit" by the chief administrator of the sources of financing the budget deficit in the amount of the planned indicators approved for the current financial year by the Law on the budget for the receipts of sources of financing the budget deficit assigned to it, and in the amount of budget appropriations for payments from sources of financing the budget deficit, brought to the current financial year in accordance with the approved consolidated budget schedule, taking into account subsequent changes executed in the prescribed manner as of the reporting date.
3.14. Column 5 of the section "Budget expenditures" of the Report (f. 0503127) reflects the amounts of approved (adjusted) limits of budgetary obligations in the amount of annual assignments of the current financial year, taking into account subsequent changes executed in the prescribed manner on the reporting date
3.15. The report (f. 0503127) is drawn up within the term of the quarterly and annual reports, certified by the relevant supervising department of the HFC.
3.16. Report on the execution of estimates of income and expenses for income-generating activities of the main manager, manager, recipient of budget funds (f. 0503137) (hereinafter - the Report (f. 0503137)) is compiled by the main managers, managers and recipients of the regional budget.
The planned indicators approved by the estimate of income and expenses are reflected in column 4 "Approved estimated assignments". Cash execution of the estimate of income and expenses for income-generating activities is reflected in column 6 "Executed through bank accounts".
The formation of all lines and columns of the Report (f. 0503137) is carried out in accordance with the requirements established by the Instruction, this Procedure and the Procedure for crediting and spending income from paid services, approved by the Order of the financial management -R, taking into account all subsequent changes made by orders of the financial management.
3.17. Report on accepted budgetary obligations (f. 0503128) (hereinafter referred to as the Report (f. 0503128)) is compiled by the Subject of Budget Reporting on the basis of data on accepted and fulfilled budgetary obligations within the framework of their budgetary activities.
The report (f. 0503128) is generated in accordance with the requirements established by the Instruction.
3.18. Report on the accepted expenditure commitments for income-generating activities (f. 0503138) (hereinafter referred to as the Report (f. 0503138)) by the subject of budget reporting based on data on accepted and fulfilled expenditure commitments in the framework of their income-generating activities, in accordance with the approved estimates income and expenses.
The report (f. 0503138) is formed in accordance with the requirements established by the Instruction and this Procedure.
3.19. Report on financial performance (f. 0503121) (hereinafter referred to as the Report (f. 0503121)) is formed by the Subjects of budget reporting on the basis of Reports (f. 0503121) of managers, recipients of budget funds, administrators of budget revenues as of January 1 of the year following reporting, and contains data on the financial performance of the institution in the context of articles of the classification of operations of the general government sector (KOSGU).
3.20. The indicators are reflected in the Report (f. 0503121) in the context of budgetary activities (column 4), income-generating activities (column 5), funds in temporary disposal (column 6) and the final indicator (column 7).
3.21. The formation of all lines and columns of the Report (f. 0503121) is carried out in accordance with the requirements established by the Instruction.
3.22. In case of reorganization or liquidation of the main managers, managers, recipients of budget funds, carried out in accordance with the legislation of the Russian Federation, budget reporting is formed and submitted on the date of the reorganization or liquidation in the following composition:
Separation (liquidation) balance sheet of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503230);
Help on consolidated settlements (f. 0503125);
Certificate on the conclusion of accounts of budgetary accounting of the reporting financial year (f. 0503110);
Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503127);
Report on the execution of estimates of income and expenses for income-generating activities of the main manager, manager, recipient of budgetary funds (f. 0503137);
Report on financial performance (f. 0503121);
Explanatory note (f. 0503160).
The formation of budget reporting forms during the reorganization or liquidation of the main managers, managers, recipients of budget funds is carried out in accordance with the requirements established by the Instruction and this Procedure.
3.23. The explanatory note (f. 0503160) is compiled by the Subjects of budget reporting in the amount of forms established by the financial department for submitting monthly, quarterly and annual reports on the execution of the regional budget.
3.24. An explanatory note (f. 0503160) as part of the annual reporting on budget execution is drawn up in full in accordance with the Instruction and this Procedure. In the absence of indicators, tables and application forms Explanatory note(f. 0503160) are presented with zero values.
3.15. The Data on the movement of non-financial assets of the consolidated budget (f. 0503168) reflects the data summarized for the reporting period on the movement of non-financial assets.
3.16. Information on receivables and payables (f. 0503169) is compiled separately for budgetary and income-generating activities in accordance with the requirements of the Instruction.
Indicators of the report on the amounts of overdue (unrealistic to collect) debts in the context of the year of formation cannot be more than the indicators reflected in the statements for the previous financial year.
3.17. Information about financial investments(f. 0503171) should contain data summarized for the reporting period on the financial investments of the budget of the municipality. This form is compiled on the basis of data from the property relations authorities of the municipality.
3.18. The Information on the state (municipal) debt of the consolidated budget (f. 0503372) reflects the amount of debt obligations of municipalities on the relevant accounts of budget accounting (including off-balance accounts for accounting for provided municipal guarantees) and types of debt instruments as of January 1 of the year following for reporting.
3.19. The Information on changes in balances of the balance sheet currency (f. 0503173) reflects information on changes in balances at the beginning of the reporting financial year compared to balances at the end of the previous reporting period, due to: reorganization (liquidation) procedures; revaluation of the value of assets carried out in accordance with the procedure established by the legislation of the Russian Federation; in other cases in accordance with the legislation of the Russian Federation.
3.20. Information about shortages and theft of funds and material values(f. 0503176) reflects data on the volume of shortages and theft of property from the budget of the municipality in the context of budgetary and income-generating activities.
3.21. Information on the use of information technology (f. 0503177) contains data summarized for the reporting period on the budget expenditures of the municipality on information technology. The financial authorities exercise control over the presence of a decrease in the report indicators in comparison with the report data for the previous reporting period. In the case of a decrease in reporting indicators, the reason that influenced the decrease in cash expenses is indicated.
3.22. Information on the cash execution of the estimate of income and expenses for income-generating activities (f. 0503182). The form reflects the indicators for which there are deviations between the indicators of the approved estimated appointments and indicators cash execution estimates of income and expenses for income-generating activities for the reporting period.
This form is filled out in accordance with the requirements established by the Instruction for indicators, the percentage of which, as of the reporting date, is set by the Federal Treasury as of the reporting date.
3.23. A statement on the amounts of consolidated revenues to be credited to the budget account (f. 0503184) is formed in accordance with the Instruction. The certificate in form 0503184 contains information on the availability of funds in transit and related to consolidated indicators according to the budget classification code "Unexplained receipts", "Granted receipts from other budgets of the budget system of the Russian Federation", as well as funds in transit for attracted (redeemed) budgetary KBK loans (810).
3.24. The report on the use of interbudgetary transfers from the federal budget by the constituent entities of the Russian Federation, municipalities and the territorial state non-budgetary fund (f. 0503324) is formed and submitted for interbudgetary transfers received in the form of subsidies, subventions and other interbudgetary transfers according to the federal budget goal codes that have a special purpose , in accordance with the recommendations of the Ministry of Finance of the Russian Federation and the Federal Treasury.
3.25. The reference table to the report on the execution of the consolidated budget of a constituent entity of the Russian Federation (f. 0503387) is formed and submitted in accordance with the recommendations of the Ministry of Finance of the Russian Federation. The indicators of line 09100 "Federal target programs (without FILE)" of this report are the sum of the indicators reflected in the target articles 1000000. The indicators of lines 11 must be equal to the sum of the corresponding indicators of form 0503317.
3.26. Information on receivables and payables on expenditures (for budgetary and income-generating activities separately) (Appendix to the Order of the State Financial Institution dated 01.01.2001 No. 26) is presented as part of monthly, quarterly and annual reports on budget execution. As part of the monthly and quarterly report Information is presented on budgetary activities, as part of the annual report on budgetary and income-generating activities.
Explanations of the reasons for the formation of overdue accounts payable are given in the text part of the Explanatory Note of Form 0503360.
Information on income (for budgetary and income-generating activities separately) (Appendix to the letter of the State Financial Institution dated 01.01.2001 No. 09-20 (21) / 17) is submitted for budgetary and income-generating activities separately by the financial authority in the FI only as part of the annual budget reporting .
3.27. Consolidated indicators to the form 0503 Appendix to the letter of the State Pharmacopoeia of Ukraine dated 01.01.2001. No. 09-20(21)/17 is submitted by the financial authority as part of the annual report on budgetary activities.
IV. Features of the presentation of annual reports
4.1. Explanations of the specifics of compiling and submitting by financial authorities annual reports on the execution of the budgets of rural settlements for the reporting financial year are annually communicated by letter of the financial department to the chief specialists of rural settlements.
Application
to the order of financial management
in Prokopevsky district
PROCEDURE FOR FORMING A REPORT ON THE IMPLEMENTATION OF THE BUDGET OF THE PROKOPIEVSKY MUNICIPAL DISTRICT AND A REPORT ON THE IMPLEMENTATION OF THE CONSOLIDATED BUDGET OF THE MUNICIPAL FORMATION "PROKOPIEVSKY MUNICIPAL DISTRICT"
1. The formation of a report on the execution of the consolidated budget of the municipal formation "Prokopyevskiy municipal district" (hereinafter referred to as the Consolidated Report) and a report on the execution of the district budget is carried out on the basis of reports submitted by the main administrators, administrators of the district budget funds, chief administrators, administrators of district budget revenues, chief administrators of sources of financing the deficit of the district budget, rural settlements.
The data of the report on the execution of the district budget and the Consolidated report as part of established forms checked structural divisions financial management in the relevant areas.
When generating a report on the execution of the Consolidated Report, the internal turnover of the district budget and the budgets of municipalities is excluded in accordance with the requirements established by the "Instruction on the procedure for compiling and submitting annual, quarterly, monthly reporting on the execution of the budgets of the budget system of the Russian Federation", approved by order of the Ministry of Finance of the Russian Federation n (in edition of the Order of the Ministry of Finance of the Russian Federation of 01.01.2001 N 115n) (hereinafter referred to as the Instruction) and the instructions of the Federal Treasury.
2. The composition of monthly, quarterly and annual reports is determined by the Instruction, the Budget Code of the Russian Federation, written instructions of the Federal Treasury and other regulatory legal acts.
The deadlines for submitting budget reports are determined by the Federal Treasury, the Budget Code of the Russian Federation, and the Order of the State Financial Institution for each year.
Additional budget reporting is established by the Ministry of Finance of the Russian Federation and the Federal Treasury.
3. Reporting to external users is carried out on
paper and/or electronic form. budget reporting in
in electronic form shall be signed with an electronic digital signature.
Reporting to internal users is carried out electronically.
The report forms are signed by the head of the financial department or the person replacing him, the head of the accounting and reporting department or the person replacing him. Report forms containing planned indicators are signed by the head budget department or the person replacing him.
4. The storage of the monthly and quarterly report on paper is carried out in the department of accounting and reporting. At the end of the financial year, hard copies of budget reporting are submitted in the prescribed manner to the archive of the financial department.
Annual budget reports on paper are kept in the Accounting and Reporting Department for 5 years. After the expiration of the specified period, annual budget reports are submitted in the prescribed manner to the archive of financial management with their subsequent transfer to the State Archives.
Budget reporting monthly, quarterly and annual in electronic form is copied to the archive and stored on electronic media.
