budget accounting is a special subsystem of business accounting and plays a very important role in managing the economy and includes three types of accounting:
Operational,
Accounting,
Statistical.
Budget accounting is an orderly system for collecting, registering and summarizing information in monetary terms on the state of financial and non-financial assets and liabilities Russian Federation, subjects of the Russian Federation and municipalities, as well as transactions that modify these assets and liabilities. Budget accounting is carried out in accordance with the chart of accounts, which includes the budget classification of the Russian Federation. The chart of accounts for budgetary accounting and instructions for its use are approved by the Ministry of Finance of the Russian Federation.
Budget reporting includes:
Budget execution report;
Balance of budget execution;
Report on financial results activities;
Traffic report Money;
Explanatory note.
The budget execution report contains data on budget execution in terms of revenues, expenditures and sources of financing the budget deficit in accordance with the budget classification of the Russian Federation. The statement of financial performance contains data on the financial result of operations in reporting period and is compiled according to sector transaction classification codes government controlled. The cash flow statement reflects transactions in budget accounts by classification codes for general government transactions. The explanatory note contains an analysis of budget execution and budget reporting, as well as information on the implementation of the state (municipal) assignment and (or) other results of the use of budgetary allocations by the main managers (managers, recipients) budget funds in the reporting financial year.
Based on Art. 264 2 of the RF BC, the chief administrators of budget funds, the chief administrators of budget revenues, the chief administrators of sources of financing the budget deficit (hereinafter referred to as the chief administrators of funds) are consolidated budget reporting on the basis of the budget reports submitted to them by subordinate recipients (administrators) of budget funds, administrators of budget revenues, administrators of sources of financing the budget deficit.
Report on the execution of the federal budget, the budget of the subject of the Russian Federation, the local budget for the first quarter, six months and nine months of the current fiscal year approved respectively, by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, local administration and is sent to the appropriate legislative (representative) body and the state (municipal) body created by it financial control.
Based on Art. 264 4 of the RF BC, the annual report on budget execution is subject to external verification prior to its consideration by the legislative (representative) body.
The highest executive body of state power of a constituent entity of the Russian Federation shall submit a report on the execution of the budget of a constituent entity of the Russian Federation for the preparation of an opinion on it no later than April 15 of the current year. The preparation of an opinion on the annual report on the execution of the budget of a constituent entity of the Russian Federation is carried out within a period not exceeding 1.5 months. The local administration submits a report on the execution of the local budget for the preparation of an opinion on it no later than April 1 of the current year. The preparation of an opinion on the annual report on the execution of the local budget is carried out within a period not exceeding one month.
The annual report on the execution of the budget of a constituent entity of the Russian Federation shall be submitted to the legislative (representative) body of state power of a constituent entity of the Russian Federation no later than June 1 of the current year. The annual report on the execution of the local budget is submitted to the representative body of the municipality no later than May 1 of the current year.
The law (decision) on budget execution approves performance report budget for the reporting financial year, indicating the total amount of income, expenditure and budget deficit (surplus). Separate annexes to the law (decision) on budget execution for the reporting financial year approve income figures budget by codes of classification of budget revenues; budget revenues by codes of types of revenues, subtypes of revenues, classification of operations of the public administration sector related to budget revenues; budget expenditures according to the departmental structure of expenditures of the corresponding budget; budget expenditures by sections and subsections of the classification of budget expenditures; other indicators.
Submission of inaccurate budget reporting entails imposition on officials administrative fine in the amount of 10,000 to 30,000 rubles. by virtue of Art. 15.15.6 Administrative Code of the Russian Federation. Therefore, when compiling reporting forms, one should be extremely careful and indicate in them information that reliably reflects the facts of the financial and economic life of the institution and complies with the norms of the legislation of the Russian Federation, including the provisions of Instruction No. 191n. To assist accountants in compiling annual reporting forms for 2017, the Federal Treasury issued Letter No. 07-04-05/08-807 dated October 20, 2017, which cited the most common mistakes made in the preparation of budget reporting. As part of this material, we propose to analyze the most common errors in the preparation of reporting forms.
Paragraph 8 of Instruction No. 191n establishes that if all the indicators provided for in the budget reporting form do not have a numerical value, such a report is not compiled. The relevant information is subject to reflection in the explanatory note to the budget reporting for (f. 0503160). If the explanatory note states that forms with zero indicators are not submitted, there is no need to generate a report in the “No indicators” status. Below we will consider the most common errors in the preparation of a cash flow statement (f. 0503123), a report on the execution of the budget of the recipient of budgetary funds (f. 0503127), a report on budgetary obligations (f. 0503128) and a balance sheet of the recipient of budgetary funds (f. 0503130 ).
When filling out a report (f. 0503123), the following violations are often allowed.
In accordance with paragraph 1.2.1 of the Letter of the Ministry of Finance of the Russian Federation No. 02-07-07 / 21798, the Federal Treasury No. 07-04-05 / 02-308 of 04/07/2017 (hereinafter - Letter No. -04-05/02-308) column 5 section. 1 - 3 reports (f. 0503123) are not filled out as part of quarterly budget reporting, however, when compiling annual reporting forms, it should reflect the indicators generated by the institution for the same period of the last financial year.
Paragraph 1.2.1 of the above letter establishes that the indicators of the return of accounts receivable of previous years, reflected in line 980, are subject to detailing in column 4 according to the code of the section, subsection, for which the recipient of budget funds carries out the largest amount of budget expenditures.
By virtue of paragraph 150 of Instruction No. 191n, lines 441 and 442 of the report (f. 0503123) reflect the amounts of funds received in temporary disposal and the amounts of funds in temporary disposal returned to the owner or transferred to their destination, respectively. If there is an indicator on account 3 210 00 000, formed on reporting date, it must be reflected in the report (f. 0503123) in lines 441 and 442 of section 3 (clause 3.3 of Letters No. 02-07-07/21798, 07-04-05/02-308).
The control ratios to the indicators of budget reporting established that the value of line 900 should be equal to the sum of the indicators of lines 220 and 310 of section. 2 and 3, respectively. At the same time, the total indicator of line 900 should also be equal to the sum of the indicators of the lines that make up line 900. Failure to comply with this discrepancy or lack of information on line 900 indicates that the report was incorrectly filled out (f. 0503123).
The procedure for completing this reporting form set out in paragraphs 60 - 67 of Instruction No. 191n, and also explained in letters from the Ministry of Finance (in particular, in letters dated 04.27.2017 No. 02-06-10 / 25785, dated 07.21.2016 No. Ministry of Finance of the Russian Federation No. 02-07-07 / 5669, Federal Treasury No. 07-04-05 / 02-120 of 02.02.2017 (hereinafter - Letter No. 02-07-07 / 5669, 07-04-05 / 02-120) ). Among the violations that are identified by controllers when checking reporting forms, including a report (f. 0503127), the following can be distinguished.
Such amounts in without fail are transferred by the recipients of budgetary funds to the budget revenue, therefore they should not be reflected in sec. 2 reports (f. 0503127).
The control ratios posted on the site http://www.roskazna.ru/ established the correspondence of the indicators of the above lines. The discrepancy between them is justified in the explanatory note (f. 0503160) (clause 1.2.8.3 of Letters No. 02-07-07 / 21798, 07-04-05 / 02-308).
According to the control ratios to the indicators of the budget reporting of the chief administrators of the federal budget funds submitted to the Federal Treasury, the sum of the indicators by budget revenue codes with the analytical group of income subtype 110 in section 1 of the report (f. 0503127) must correspond to the indicator of line 030 of the report (f. 0503123).
In column 5 of sect. 2 the recipient of budgetary funds reflects the indicator of the limits of budgetary obligations brought to the institution by the main manager of budgetary funds for the reporting period, taking into account changes (indicator of the debit turnover on the account 1 501 15 000). Data regarding unallocated budget assignments (budget appropriations, limits of budget obligations) in accordance with paragraph 1.4.3 of Letters No. additionally generated reports (f. 0503127).
The indicators in column 5 are reflected by the main manager (manager) of budget funds in additionally generated reports (f. 0503127) in accordance with paragraphs. "c" and "d" clause 1.4.3 Letters No. 02-07-07/5669, 07-04-05/02-120.
The procedure for the formation of this reporting form is established by paragraphs 68 - 75 of Instruction No. 191n. When reflecting in the report (f. 0503128) operations on deferred obligations, obligations of the years following the reporting financial year, we also recommend that you refer to Letter No. 02-07-07 / 21798, 07-04-05 / 02-308. In the report (f. 0503128), indicators for monetary obligations are formed on the basis of data on the corresponding accounts analytical accounting accounts 1,502 X2,000 "Accepted monetary obligations", which are formed based on the results of the institution's reflection in the budget accounting of the facts of economic life (liabilities).
Among the mistakes made by institutions when generating a report (f. 0503128), the following can be mentioned.
This column does not show credit balances on account 1,502,07,000, as required by the provisions of clause 71 of Instruction No. 191n, but credit turnover on this account.
From the explanations given in the Letter No. 02-07-07/21798, 07-04-05/02-308, it follows that the indicators of column 6 are formed without taking into account the information:
on an increase in the price of the contract (in the event of a change essential conditions contracts in accordance with the legislation of the Russian Federation), including contracts concluded before the reporting financial year;
on a decrease in the price of a contract concluded in the reporting financial year (in case of a change in the essential terms of the contract by virtue of the legislation of the Russian Federation, as well as in the event of termination of the contract concluded in the reporting financial year (indicators of change (reduction) in obligations are reflected using correspondence on account 1,502,17,000 " Commitments for the current financial year).
This information is reflected in column 7 of the report (f. 0503128).
Exceeding the indicator of column 9 over the indicator of column 7 is possible only if there is a debit balance on account 0 303 02 000 “Calculations on insurance premiums for mandatory social insurance in case of temporary disability and in connection with motherhood. In this case, it is possible to exceed the indicator by the amount of receivables generated in the reporting period (by the amount of the increase in the debit balance on account 1,303,02,000). In all other cases, the excess of the indicator of column 9 over the indicator of column 7 is unacceptable.
The control ratios posted on the website http://www.roskazna.ru established that if the indicator of accepted budget obligations exceeds the sum of the adjusted limits of budget obligations, as well as if the indicator of accepted monetary obligations exceeds the amount of accepted budget obligations in the explanatory note ( f. 0503160), the reasons for such an excess should be indicated.
This line reflects data on deferred liabilities. In column 7 of section. 3 of the report (f. 0503128) shows the credit balances formed at the end of the reporting financial year at the institution (according to the corresponding accounts of the analytical accounting of account 1,502,99,000 “Deferred liabilities for other successive years (outside the planning period)”). At the same time, the indicator on account 1,502,99,000 is reflected in column 7 of section. 3 reports (f. 0503128) in the amount of the reserve for future expenses (account 1 401 60 000 “Reserves for future expenses”) created for these obligations. The indicator of column 7 must be equal to the indicator of column 11. According to line 911 of Sec. 3 in columns 4 - 6, 8 - 10, 12 indicators should be absent. The presence of numerical information in these columns is unacceptable and indicates an incorrect completion of the report (f. 0503128).
The control ratios posted on the website http://www.roskazna.ru/ provide for the need to comply with the equality of values (column 11 = column 7 - column 10) when filling out the report (f. 0503128).
Payment obligations wages(cash allowance) are accepted for the entire annual volume of limits of budget obligations allocated for the current financial year, and therefore the volume of accepted budget obligations for wages (cash allowance) must correspond to the volume of adjusted limits of budget obligations for these purposes. In the event that the amount of the accepted obligations for the payment of wages (cash allowance) is exceeded, the reason for this deviation must be reflected in the explanatory note (f. 0503160).
Reflection in columns 5 - 12 of the report (f. 0503128) of negative indicators is unacceptable (clause 1.7 of Letter No. 02-07-07 / 21798, 07-04-05 / 02-308).
From the provisions of paragraph 1.2.3 of Letters No. 02-07-07/21798, 07-04-05/02-308, it follows that the subject of budget reporting must ensure the identity (equality) of the above indicators.
The following violations occur when filling out this reporting form.
Despite the fact that, according to the rules established by instructions No. 157n, 162n, land, including those on which buildings are located and which are transferred to institutions for perpetual use, are accounted for on account 0 103 00 000 and are reflected in cadastral value on line 070 of the balance sheet (f. 0503130), some institutions keep records of them on an off-balance sheet account. Accordingly, these objects are not reflected in the balance sheet (f. 0503130), but in the certificate of the presence of property and liabilities on off-balance accounts. Sometimes land plots are not shown on balance sheets due to the lack of information about their cadastral value in registration documents. The absence of such information in the registration documents does not give the subject of accounting the right not to reflect the event of the receipt of the specified non-financial asset in the accounting records (Letter of the Ministry of Finance of the Russian Federation dated September 14, 2017 No. 02-07-05 / 59444).
Letter No. 02-07-07 / 5669, 07-04-05 / 02-120 states that investments in non-financial assets (account 0 106 00 000) are reflected in line 090. This line shows the total amount of capital investments (in aggregate objects). The information reflected in lines 090 - 094 in respect of non-financial assets, for which there are capital investments in progress in connection with the creation of a real estate object (construction, reconstruction, modernization (technical re-equipment)) or its acquisition, should be comparable with the information given in information (f. 0503190) (the form and procedure for filling it out are established by the Instruction on the procedure for compiling and submitting additional forms of annual and quarterly budget reporting on the execution of the federal budget, approved by Order of the Ministry of Finance of the Russian Federation of March 1, 2016 No. 15n). At the same time, the separation of any expenses that form capital investments (for example, interest on a loan) is not provided for in separate lines in the information (f. 0503190).
In the event that after the reporting date (but before reporting) the state registration of the right to operational management of real estate objects, the formation of capital investments for which was completed before 01/01/2018, such an event is recognized as significant and is subject to reflection in the reporting for 2017:
on the accounts of budget accounting, if the documents were received at the time of the formation of reporting forms, and in an explanatory note (f. 0503130);
in an explanatory note (f. 0503130), if the documents were received by the institution before the reporting was sent to the founder, but after it was generated.
This line reflects non-financial assets in transit, recorded on account 0 107 00 000. Reflection of buildings (premises) before the state registration of rights to these real estate objects on line 100 of the balance sheet (f. 0503130) is not allowed. Accounting for the building (premises) until receipt of documents confirming the state registration of the right of operational management (title documents) for this building (premises) from the receiving party is kept on the off-balance account “Property received for use”, provided that the transferring party has not been terminated. At the same time, if state registration the rights of the receiving party to the specified object ended after 01/01/2018, but before the reporting date, such an event is recognized as significant. The receipt of an object of property is reflected in the corresponding account of the analytical accounting of account 0 101 10 000 “Fixed assets - real estate institutions" in the reporting for 2017. If the documents on the state registration of the object were received by the institution late, information on the registration of the object is given in the text part of the explanatory note.
If the right of operational management of the transferring party is terminated in accordance with the established procedure, and the state registration of the said right to the given object with the receiving party is not completed, it is accounted for by the receiving party on account 1 101 10 000.
For these lines, the balance sheet (f. 0503130) reflects the indicators generated for accounts 1,206,00,000, 1,301,00,000, 1,302,00,000. advances”, debit balances on accounts 1 301 00 000 “Settlements with creditors on debt obligations”, 1 302 00 000 “Settlements on assumed obligations”, 1 304 00 000 “Other settlements with creditors”. Accordingly, the presence of indicators for these accounts with a minus sign is unacceptable.
The above lines reflect indicators on accounts 1,206,00,000 “Settlements on advanced payments”, 1,208,00,000 “Settlements with accountable persons”. The accounting methodology given in Instruction No. 162n does not provide for the reflection of overdue receivables for expenses on accounts 1,206,00,000, 1,208,00,000, in respect of which the recipient of budget funds is taking measures to restore budget expenses (return to the budget of previously incurred expenses), including:
according to the advance payment made under state (municipal) contracts, agreements, subject to return by the counterparty in case of termination of contracts (agreements);
on the restoration of expenses in the budget based on the results of claim work, including the return of overpaid wages, debts of dismissed employees for accountable amounts.
The amount indicated for the restoration of budget expenses is subject to reflection on account 1,209,30,000 “Calculations for cost compensation”.
In connection with the foregoing, the presence of overdue receivables in lines 260, 310 is unacceptable.
In conclusion, we note that the Letter of the Federal Treasury No. 07-04-05 / 08-807 indicates a number of errors made by recipients of budget funds when filling out the tables of the explanatory note (f. 0503130). Many institutions refer formally to the preparation of this reporting form, while filling out all sections of the explanatory note is mandatory due to the norms of Instruction No. 191n.
When conducting financial and economic activities, 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 audits of the budget reporting forms 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, bound and numbered, with a table of contents and a 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 budget funds, chief administrator, administrator of budget revenues, chief administrator, administrator of budget deficit financing sources, financial authority, treasury body, body implementing cash service. 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 the 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 presence 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 a certificate on the conclusion of accounts of budget accounting for the reporting financial 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, within budgetary activities(Section 1) before the closing transactions (columns 2, 3) and in the amount of the final transactions 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 account number) are reflected with the value "zero".
8. In violation clause 96 of Instruction No. 191n the institution in the report on financial performance (f. 0503121) filled in lines 370, 371, 372, which were 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 appointments” 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 manager, manager, 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 administrator 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 schedule 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, duly executed on the reporting date (column 3), and indicators budgetary appointments 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 relevant 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 inspections 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 advances issued”. 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 accounts payable. 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 calculations for purchased material values, works, services”;
0 302 00 000 “Settlements for assumed obligations”;
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 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 due date 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 rationale 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.
"Public institutions: accounting and taxation", 2012, N 3
On February 16, 2012, the Ministry of Justice registered the Order of the Ministry of Finance of Russia dated December 29, 2011 N 191n "On Amending the Instruction on the Procedure for Compiling and Submitting Annual, Quarterly and Monthly Reporting on the Execution of Budgets of the Budgetary System of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated December 28 2010 N 191n". This Order, in particular, amended sect. I" General provisions"Instructions N 191n<1>, which provides general rules on the preparation and presentation of budget reporting by participants in the budget process (their list is given in Article 152 of the RF Budget Code). The article discusses the updated rules.
<1>Instructions on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of budgets of the budgetary system of the Russian Federation, approved. Order of the Ministry of Finance of Russia dated December 28, 2010 N 191n.According to the updated version of paragraph 1 of Instruction N 191n, annual, quarterly and monthly reporting on the execution of budgets of the budget system of the Russian Federation (hereinafter referred to as budget reporting) is compiled and submitted in accordance with the forms in accordance with the Appendix to this Instruction as follows subjects of budget reporting:
Reporting frequency. Budget reporting is compiled by the subjects of budget reporting for the following dates (clause 2 of Instruction N 191n):
In this case, the reporting year is a calendar year - from January 1 to December 31 inclusive. For newly created subjects of budget reporting, the first reporting year 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.
Currently, in accordance with Decree N 539<2>the decision to change the type of an existing state (municipal) institution by the relevant body may be taken on the first day of any month during the calendar (financial) year. In this regard, in new edition Clause 3 of Instruction N 191n defines the period establishing reporting year for such institutions. Thus, the reporting year for the purposes of budgetary reporting for public institutions created by changing the type of an existing state (municipal) budgetary or autonomous institution is the period from the date of change of its type (from the date of inclusion of the established public institution in the register of recipients of budgetary funds) to December 31 of the year his creation. For example, the municipal budgetary institution became state-owned and from May 1, 2012 was included in the register of recipients of budgetary funds. The reporting year for the purposes of budget reporting for it will be the period from May 1 to December 31, 2012.
<2>Decree of the Government of the Russian Federation of July 26, 2010 N 539 "On approval of the procedure for the creation, reorganization, change in the type and liquidation of federal public institutions, as well as the approval of the statutes of federal state institutions and the introduction of amendments to them.Features of reporting. In accordance with the updated version of clause 7 of Instruction N 191n, budget reporting is prepared on the basis of:
The chief manager (manager) of budgetary funds, exercising the functions and powers of the founder in relation to state (municipal) budgetary and autonomous institutions, forms a summary (consolidated) budget reporting, taking into account the reconciliation of interdependent indicators of the quarterly summary financial statements budgetary and autonomous institutions, formed by them on the basis of the financial statements submitted by these institutions in the forms and in the manner established by Order of the Ministry of Finance of Russia dated March 25, 2011 N 33n. It should be noted that in the old version of paragraph 7 of this norm it was not provided.
If all the indicators provided for in the budget reporting form do not have a numerical value, such a reporting form is not prepared. Information about this should now be reflected in the explanatory note to the budget reporting for the reporting period.
The negative value of the indicator is reflected in the form of budget reporting with a minus sign. If the structure of the reporting form provides for indicators that require comparison of planned (forecasted) with those actually established in the reporting period, but there are no planned (forecasted) indicators, the comparison indicators are not calculated (clause 8 of Instruction N 191n).
As before, in accordance with clause 9 of Instruction N 191n, budget reporting is compiled on an accrual basis from the beginning of the year in rubles with an accuracy of the second decimal place. However, now this paragraph has been supplemented with a new norm, in accordance with which the subjects of budget reporting have budget accounting indicators formed according to type codes financial support(activities) 7 "Funds for mandatory health insurance" and 2 " Income-generating activities ( own income institutions)", should be reflected in the relevant lines and (or) columns of the budget reporting forms provided for the reflection of indicators for income-generating activities.
The procedure for signing budget reporting forms. The generated budget reporting is signed by the head and chief accountant of the chief manager (manager, recipient). Reporting forms containing planned (forecast) and analytical indicators are also signed by the head of the financial and economic service (clause 6 of Instruction N 191n).
Paragraph 5 of Instruction N 157n<3>the head of a state (municipal) institution has been granted the right to delegate authority to maintain accounting and drawing up on its basis reporting under a contract (agreement) to another institution, organization (centralized accounting). In this case, in accordance with clause 6 of Instruction N 191n, the centralized accounting department draws up and submits budget reports in the manner prescribed by the said Instruction and the agreement on the transfer of accounting powers. The budget reporting compiled by the centralized accounting department is signed by the head of the recipient who delegated the authority to keep records, as well as the head and chief accountant (specialist accountant) of the centralized accounting department that maintains budget accounting.
<3>Instructions for the use of the Unified Chart of Accounts for Public Authorities ( government agencies), local self-government bodies, management bodies of state non-budgetary funds, state academies sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n.Reporting deadlines. Budget reporting is submitted within the time limits established (clause 10 of Instruction N 191n):
For reference. The deadlines for the submission of consolidated monthly, quarterly and annual budget reports by the chief administrators of federal budget funds, chief administrators of federal budget revenues, chief administrators of budget financing sources to the Interregional Operational Directorate of the Federal Treasury in 2012 were established by Order of the Federal Treasury dated December 27, 2011 N 17n (Order registered in the Ministry of Justice on 02.02.2012, registration number 23115).
Reporting rules. According to clause 10 of Instruction N 191n, the recipient submits budget reports to his superior manager (chief manager) within the time limits set by him. In turn, the main manager (manager), on the basis of the budget reports submitted by the managers (recipients), draws up a consolidated and (or) consolidated budget report and submits it to the financial body of the relevant budget (chief manager) within the time limits set by them.
Budget reporting is submitted (clause 4 of Instruction N 191n):
Verification of submitted reports. By virtue of clause 10 of Instruction N 191n, the subject of budget reporting responsible for the formation of a consolidated and (or) consolidated reporting(hereinafter referred to as the user of budget reporting), performs a desk audit of the budget reporting submitted to it by subordinate institutions, that is, it checks budget reporting for compliance with the requirements for compilation by reconciling its indicators against established control ratios.
Note. Control ratios for budget reporting indicators are posted on the official website of the Federal Treasury (www.roskazna.ru) in the section "Methodological Cabinet", subsection "Accounting and Reporting" (Letter of the Federal Treasury dated December 30, 2011 N 42-7.4-05 / 2.1-878 ). The last update of these ratios was made on 03.02.2012.
The user of budget reporting is obliged, at the request of the budget reporting entity that submitted the reporting, to put a note on the copy of the budget reporting on the date of its submission, and in case of obtaining a positive result upon the fact of desk audit- a note on the date of its adoption.
When receiving budget reporting on the TCS, the user of budget reporting is obliged to notify the subject of budget reporting of the fact of its receipt in in electronic format. The order of notification is set by the budget reporting user.
Journal Expert
"Government institutions:
accounting and taxation"
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.
The chief administrators of federal budget funds 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.
The chief administrators of local budget funds submit consolidated budget reports to the financial authorities of 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, subjects 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, cash flow statement, explanatory note are prepared once a year, and the budget execution report is prepared quarterly.
Order of the Ministry of Finance of the Russian Federation of January 21, 2005 N 5n "On approval of the Instructions on the procedure for compiling and submitting annual, quarterly and monthly budget reports" approved the procedure for compiling budget reports.
On the basis of this Instruction, public authorities, government bodies of state off-budget funds, management bodies of territorial state non-budgetary funds, local governments and created by them budget institutions- 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 of December 21, 2006 N 14n "On the timing of the submission of consolidated quarterly and annual budget reports by the main administrators of federal budget funds and other recipients of federal budget funds in accordance with the consolidated budget breakdown of the federal budget for 2007" approved the deadlines for the submission of 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 respective budget is approved for the first quarter, six months and nine months of the current financial year.
The approved report on the execution of the budget is sent to the relevant legislative (representative) body and the body of state (municipal) financial control established by it. 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 Russian Federation, including on the basis of received quarterly reports on budget execution, on a quarterly basis 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 highest executive body to the legislative (representative) bodies of state power. However, unlike the quarterly reports annual reports on the execution of budgets of 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.
