Advance payment obligations. Accepted budgetary obligations - accounting entries. What are accepted budget commitments?
What is the procedure for recording budgetary obligations and monetary obligations for wages? What is the fundamental difference between one concept and another? In the article, the author provided explanations on these issues.
According to Art. 6 BC RF under budgetary obligations means expenditure obligations to be fulfilled in the corresponding financial year.
Budget obligations are accepted by recipients of budget funds by concluding state (municipal) contracts, other agreements with individuals and legal entities, individual entrepreneurs or in accordance with the law, other legal act, agreement ( clause 3 art. 219 BC RF). At the same time, state (municipal) contracts and other agreements subject to execution at the expense of budgetary funds are concluded and paid by the state institution within the limits of budgetary obligations (LBO) communicated to it and taking into account accepted and unfulfilled obligations ( clause 5 art. 161 BC RF).
Thus, the conclusion of an employment agreement (contract) with an employee of a government institution means that the institution has assumed budgetary obligations for its implementation.
In accordance with paragraph 140 Instructions No. 162n, and also taking into account the explanations of the Ministry of Finance given in Letter dated January 21, 2013 No. 02‑06‑07/155 “On the procedure for reflecting obligations in the accounting of organizations in the public administration sector”, accepted budgetary obligations of the current financial year include expenditure obligations provided for execution at the expense of the corresponding budget in the current financial year, including accepted and unfulfilled budget obligations of previous years, which are subject to reflection in budget accounting in the following volume:
- obligations to pay money (monetary remuneration, allowance, wages) to employees of recipients of funds from the corresponding budget, provided for execution at the expense of the funds of the corresponding budget in the current financial year - in the amount of approved LBOs;
- obligations to pay, at the expense of the relevant budget, employees, persons holding government positions in the Russian Federation, civil servants, military personnel, and other categories of employees receiving budget funds for travel expenses (including advance payments), making other payments (daily allowance, traveling allowance, etc.); p.) in accordance with employment contracts (service contracts, contracts) and the legislation of the Russian Federation, provided for execution in the current financial year - in the amount of accrued obligations (payments);
- obligations to carry out, at the expense of the corresponding budget, payments stipulated by the legislation of the Russian Federation to state (municipal) employees, as well as to persons holding government positions in the Russian Federation, employees of government institutions, military personnel undergoing military service upon conscription (having the status of military personnel undergoing military service upon conscription ), persons studying in state educational institutions (pupils), envisaged for execution in the current financial year (public obligations not related to normative ones) - in the amount of accrued obligations (payments);
- obligations to pay obligatory payments stipulated by the legislation of the Russian Federation to the budgets of the budget system of the Russian Federation (taxes, fees, duties, contributions, including obligations to pay insurance contributions to state extra-budgetary funds, other payments), provided for execution at the expense of the corresponding budget in the current financial year, - in the amount of accrued obligations (payments).
Accounting for accepted obligations and (or) monetary obligations is carried out on the basis of documents confirming the acceptance of obligations, according to the list established by the institution as part of the formation of accounting policies, taking into account the requirements of the financial authority for authorizing the payment of accepted monetary obligations ( p. 318 Instructions No. 157n).
In budget accounting to reflect by recipients of budget funds the obligations assumed by institutions Instruction No. 157n appropriate analytical accounting accounts are provided ( section 6 “Authorization of expenses of an economic entity”).
In accordance with Instruction No. 162n In the reporting year, the accounting department of a government institution will generate the following accounting transactions based on the above accounts.
| Contents of operation | Debit | Credit |
| The limits of budget obligations were brought to the attention of recipients of budget funds, changes in the limits of budget obligations were registered | 1 501 15 000 | 1 501 13 000 |
| Budgetary commitments have been accepted based on agreements | 1 501 13 000 | 1 502 11 000 |
| Accepted monetary obligations based on invoices | 1 502 11 000 | 1 502 12 000 |
| Monetary obligations fulfilled | 1 302 00 830 | 1 304 05 000 |
So, for example, obligations to pay salaries (salary, wages) to employees of recipients of funds from the corresponding budget, provided for execution at the expense of funds from the corresponding budget in the current financial year, are taken into account (reflected in the debit of account 0 502 11 211) in the amount approved by LBO.
Fulfillment of monetary obligations is confirmed by payment documents for debiting funds from the organization’s personal account and is reflected in the corresponding budget accounting accounts: on accounts 1 302 11 830 “Reduction of payables for wages” and 1 304 05 211 “Settlements for payments from the budget with the financial authority on wages."
The annual wage fund from the budget is 10,000,000 rubles. In November 2013, the institution accrued wages to employees in the amount of 500,000 rubles. These funds for the payment of wages, minus personal income tax, were transferred to the institution’s cash desk (RUB 465,000). The wages not received by the employee on the days of issue were deposited and credited to the organization’s personal account (RUB 40,000). The employee applied for wages in December 2013. The numbers in the example are conditional.
In accounting, these transactions will be reflected as follows:
| Contents of operation | Debit | Credit | Amount, rub. |
| Limits on budget obligations have been brought to the attention of recipients of budget funds | 1 503 15 211 | 1 503 13 211 | 10 000 000 |
| Budgetary obligations have been accepted, subject to fulfillment at the expense of the adjusted limits of budgetary obligations. | 1 501 13 211 | 1 502 11 211 | 10 000 000 |
| Wages accrued to employees | 1 401 20 211 | 1 302 11 730 | 500 000 |
| 1 502 11 211 | 1 502 12 211 | 500 000 | |
| Funds have been received at the institution's cash desk | 1 210 03 560 | 1 304 05 211 | 465 000 |
| Wages issued to employees (465,000 - 40,000) rub. | 1 302 11 830 | 1 201 34 610 | 425 000 |
| Unreceived wages included deposit fee | 1 302 11 830 | 1 304 02 730 | 40 000 |
| The deposited amounts have been transferred to the personal account | 1 210 03 560 | 7 201 34 610 | 40 000 |
| The amount of accrued monetary liabilities has been adjusted (red reversal method) | 1 502 11 211 | 1 502 12 211 | (40 000) |
| The deposited amounts have been credited to the personal account | 1 304 05 211 | 1 210 03 660 | 40 000 |
| Funds have been received at the institution's cash desk for the issuance of deposited amounts. | 1 210 03 560 | 1 304 05 211 | 40 000 |
| Deposited wages issued payment to employees of the institution | 1 304 02 830 | 1 201 34 610 | 40 000 |
| Monetary obligations accepted | 1 502 11 211 | 1 502 12 211 | 40 000 |
In conclusion, we note that information on communicated, accepted and fulfilled budget obligations is reflected in the report on accepted budget obligations (f. 0503128). This reporting form is in accordance with p. 68 Instructions No. 191n institutions with the status of government institutions submit to their chief administrator based on the results of the six months and the year.
Acceptance of budget obligations in amounts exceeding the approved limits of budget obligations (hereinafter referred to as LBO) entails the imposition of an administrative fine on officials in the amount of 20 thousand to 50 thousand rubles. (). Contracts concluded in excess of the rights to assume obligations may be declared invalid ().
As we can see, at the time of concluding the contract, the government institution must have enough LBO. Enough means that there are enough funds for the section, subsection, target item and type of expense. And if we are talking about expenses of previous years, then according to KOSGU. Let us remind you that when drawing up and executing budgets, starting with budgets for 2016 (for 2016 and for the planning period of 2017 and 2018), KOSGU is not applied (clause 7 of article 4 of the Federal Law of October 22, 2014 No. 311- Federal Law ""). Failure to comply with this requirement will result in a fine for the auditors. No letters from higher departments that insist on concluding a contract and promise to give money later will help! Extreme necessity is also not an excuse (Decision of the Court of the Jewish Autonomous Region of February 11, 2016 in case No. 71-10/2016).
At special risk are those purchases that are not included in the register provided for in Art. 103 of the Federal Law of April 5, 2013 No. 44-FZ " " (hereinafter referred to as Law No. 44-FZ). For example, purchases through accountable persons through cash payments. Therefore, when accounting for advance reports, and especially “overspending” reports, check for the presence of “free” LBOs. And don’t forget that you may already have notices posted under the LBO part. In fact, these LBOs are already “blocked” (in accounting, this blocking is reflected in the credit of account 0 502 07 000 “Accepted liabilities”).
For more information about what offenses in the public sector can lead to administrative liability, read the material "Administrative offenses in the budget sector. Responsibility for their commission" Internet version of the GARANT system.
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It happens that the accounting department receives primary documents (invoices, acts), according to which obligations have actually been accepted, but the LBO is not enough. Some accountants naively believe that “partial” reflection of these documents in accounting will help solve the problem. This opinion is wrong...
The fact is that the deadline for accepting a budget obligation for purposes is in no way linked to the deadline and amount for reflecting the budget obligation in accounting and the deadline for submitting information about the obligation to the treasury. For incomplete reflection of data on 500 accounts, a separate fine will be issued according to, and for violating the deadline for registering data on an obligation in the treasury - according to. Let me remind you that currently fines are imposed only for violating the procedure for accounting for budgetary obligations; there are plans to penalize people for violations in accounting for personal and financial obligations, appropriations and monetary obligations.
The deadline for submitting information on the budget obligation to the Federal Treasury is established by Order of the Ministry of Finance dated December 30, 2015 No. 221n. By the way, in 2017 you will also have to submit information about financial obligations, and for violating the deadlines for their submission you will be held accountable.
IT IS IMPORTANT TO KNOW!
Acceptance of obligations for the next year in the absence of LBO for the next year is also a violation, liability for which is provided for in Art. 15.15.10 Code of Administrative Offenses of the Russian Federation (Decision of the Khanty-Mansiysk District Court of Khanty-Mansiysk Autonomous Okrug-Yugra dated January 26, 2016 in case No. 9-12/2016, Decision of the Khanty-Mansiysk District Court of Khanty-Mansi Autonomous Okrug-Yugra of January 26, 2016 in case No. 12- 12/2016).
An absurd question at first glance: can they be fined if there are formally “free” LBOs at the time of accepting the obligations? The answer is unexpected: this happened in past years. The fact is that previously LBOs could be brought to the establishment according to groups (articles) of KOSGU without detailing the articles and subarticles (220 “Payment for work, services”, 300 “Receipt of non-financial assets”). Those who, on the day of concluding the contract, did not approve the corresponding details in the Budget Estimate, received protocols on administrative offenses (Decision of the Supreme Court of the Republic of Kalmykia dated March 18, 2016 in case No. 21-18/2016, Decision of the Perm Regional Court dated March 14, 2016 in case No. 21-264/2016)...
It happens that budget obligations exceeding the current year’s LBL are accepted “against the will” of the institution. For example, we can talk about obligations:
on travel expenses (the employee returned from a business trip and submitted an advance report with overruns);
on salary (there were no additional bonuses - only mandatory accruals provided for in the employment contract);
for utility bills (at the end of the year, due to severe frosts, heating costs increased significantly).
For the first two positions, the obligation may arise “automatically”, due to the requirements of the Labor Code of the Russian Federation. In the third example, the institution is forced to accept obligations in order to successfully complete the tasks assigned to it. However, the formal structure of the violation is obvious - auditors can issue a fine (decision of the Supreme Court of the Republic of Bashkortostan dated March 2, 2016 in case No. 21-257/2016). In addition, they may indicate poor cost planning in the institution. There is a way out of this difficult situation: formalize the acceptance of obligations within the LBO for the next year. True, if the budget is “one-year”, you won’t be able to use this advice... However, the next federal budget will probably be “three-year”.
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Development of a system of internal state (municipal) financial control.
And also try to work proactively: instruct reporting persons about the maximum possible volumes of expenses, carry out energy saving measures, analyze deferred payment obligations, etc.
It happens that obligations in excess of the established limits are accepted by a separate division for which a PBS personal account has been opened. Sometimes in such situations an excuse is made: in general, there were enough LBOs in the government institution, they were simply not brought to the branch. However, these excuses may not work: inspectors, based on formal criteria, classify the violation as ...
Can they be fined for each case of exceeding the rights to assume obligations? Yes they can. This is exactly what happens in most cases (Decision of the Rostov Regional Court dated September 15, 2015 in case No. 11-732/2015, Decision of the Rostov Regional Court dated September 15, 2015 in case No. 11-734/2015, decision of the Ulyanovsk Regional Court No. 7-128/2015 of April 2, 2015, decision of the Kurgan Regional Court of January 28, 2015 in case No. 21-30/2015, decision of the Velizhsky District Court of the Smolensk Region of January 29, 2015 No. 12-2/2015 , decision of the Velizhsky District Court of the Smolensk Region dated January 29, 2015 12-3/2015). One fine for several episodes is the exception rather than the rule. However, recently there have been more and more decisions in which for several cases of violation of the procedure for accepting budget obligations they are fined once (Decision of the Supreme Court of the Republic of Tatarstan dated April 13, 2016 in case No. 77-922/2016, decision of the Central District Court of Krasnoyarsk dated August 7, 2014 in case No. 12-496/2014, decision of the Central District Court of Krasnoyarsk dated September 1, 2014 in case No. 12-566/2014, decision of the Supreme Court of the Republic of Khakassia dated April 26, 2016 in case No. 7Р-88/2016, decision of the Volgograd Regional Court of February 3, 2016 in case No. 07-66/2016, decision of the Chelyabinsk Regional Court of April 6, 2016 in case No. 7-516/2016).
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There is good news! The internal financial control system is gradually reoriented towards preventing violations. It is very possible that in a few years they will be fined only in rare cases - there will simply be no violations.
How will it work? And now the Federal Treasury, in most cases, sees in real time cases of exceeding the rights to accept obligations. But for now it simply notifies the violator and his superior organization about this. Next year the situation will change: it will be possible to plan and carry out many purchases only if there are appropriate LBOs (clause 13 of the Rules for the implementation of control provided for in Part 5 of Article 99 of the Federal Law "On the contract system in the field of procurement of goods, works, services for the provision of state and municipal needs",).
Who pays fines under Art. 15.15.10 Code of Administrative Offenses of the Russian Federation?
Of course, most often these are heads of institutions and accountants. Auditors and judges determine a specific guilty person based on the content of job descriptions (decision of the Supreme Court of the Republic of Khakassia dated April 26, 2016 in case No. 7Р-88/2016, decision of the Volgograd Regional Court dated February 3, 2016 in case No. 07-66/2016, decision of the Chelyabinsk Regional Court court dated 04/06/2016 in case No. 7-516/2016, decision of the Astrakhan Regional Court dated February 12, 2016 in case No. 21-87/2016). So there is a reason to re-read these instructions. In any case, you will have an understanding of who exactly is responsible for such an important area of work.
As a rule, persons authorized to accept budget obligations, including entering into contracts, are liable under Article 15.15.10 of the Code of Administrative Offenses of the Russian Federation. In addition, an employee whose actions or inactions resulted in violations of the procedure for accepting budget obligations may be held accountable.
When it comes to paying a fine, there often comes a “moment of truth” in the relationship between the manager and the chief accountant. It happens that the manager begins to claim that he has nothing to do with the contracts. They say that contracts are concluded by the accounting department (Decision of the Chelyabinsk Regional Court of April 6, 2016 in case No. 7-516/2016).
Will the court take into account the principled position of the chief accountant, who did not endorse the contract due to the lack of LBO? Yes, there are such precedents - a manager who made an illegal decision can be held accountable (Decision of the Arkhangelsk Regional Court of December 24, 2015 in case No. 7р-1105/2015). By the way, check your Regulations on Internal Financial Control. Does it provide for a procedure for authorizing transactions and approving documents? Today, increasing the efficiency of internal control in institutions is a hot topic.
What and how do auditors check?
First of all, the indicators of the Report on Budgetary Obligations (form 0503128) and Section 3 of Information on Accepted and Unfulfilled Obligations (form 0503175) are subject to reconciliation. This reconciliation, when accepting the reports, will be carried out by the manager of budget funds, and then by the auditors. During the audit, be prepared to “decipher” the creditor listed in accounts 302 00 “Settlements for accepted obligations” and 303 00 “Settlements for payments to budgets”. The inspectors will compare the indicators of these accounts with the budgetary and monetary obligations reflected in form 0503128, and will also compare this information with the volume of reported personal and financial assets for the reporting year and planning period. By the way, it has become easier to do such reconciliation - in form 0503128 there is now a separate section for the planning period. True, in section 3 of form 0503175 there is only data for the reporting year...
Does the institution have actually accepted but not reflected budgetary obligations? The auditors will try to find an answer to this question... For example, they can check the accounts receivable for expenses regarding the transfer of advances and debts of accountable persons. Maybe the deadline for reporting on these transfers has long passed, the institution has the documents, but it simply did not reflect them in the reporting?
There won't be a fine?!
Are there any cases when it is possible to accept obligations without LBO? Yes, I have. They are expressly provided for (see, for example,).
If the LBOs were reported later, there are no grounds for exemption from administrative liability. Moreover, if they were brought up next year (Decision of the Supreme Court of the Republic of Khakassia dated February 10, 2016 in case No. 7р-29/2016). However, according to experts from the Ministry of Finance, in this case there are no harmful consequences for public legal education (). This means that the fine may be canceled due to the insignificance of the violation in accordance with. The main thing is not to miss the appeal deadline - it is 10 days ().
But! Insignificance is still an assessment category and in each specific case the court will determine it taking into account all the circumstances (Decision of the Supreme Court of the Chuvash Republic - Chuvashia dated May 29, 2015 in case No. 21-295/2015). The Ministry of Finance regularly formulates its position on the application of the Code of Administrative Offenses of the Russian Federation regarding budget violations. However, his letters are not normative acts. So it is far from a fact that the court will necessarily agree with the criteria for determining insignificance proposed by the Ministry of Finance (Decision of the Supreme Court of the Republic of Kalmykia dated March 18, 2016 in case No. 21-18/2016).
ATTENTION!
The indicators of the Budget Estimate must correspond to the delivered volumes of LBO (). Therefore, make changes to the estimate at the same time as receiving the LBO. Violation of the procedure for maintaining budget estimates may result in an additional fine ().
An indispensable condition for bringing to administrative responsibility is the guilt of the official (). No guilt - no responsibility.
For example, you will not be fined if the obligation was made within the LBO, and then the money was withdrawn. In such situations, it is important to take timely all actions to protect the interests of the state. It is necessary to minimize damage and waste. For example, according to and it is necessary to agree on new terms of the contract. And the actual damage incurred in connection with this can be compensated only at the request of the counterparty.
, head of the "Budget sector" of the company "Garant"
This article is devoted to the topic of keeping records of data on monetary obligations in the program “1C: Accounting of a government institution 8”. In this topic, we will look at the features of maintaining such accounting, including cases of re-registration and changes in the volume of obligations, and will also talk about how to create accounting registers in this program.
Accounting for accepted monetary obligations
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The program "1C:Entrepreneur 8" was created for accounting and reporting by individual entrepreneurs (IP, PE, PBOLE). The program allows you to maintain a book of income and expenses and business transactions of individual entrepreneurs who are payers of personal income tax (NDFL).
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How do budgetary obligations differ from monetary obligations? To what extent should state institutions reflect obligations, and to what extent should budgetary and autonomous institutions reflect them? What kind of wiring is done? These and other questions are answered by the Accounting Online expert on budget accounting (you can ask her a question in the forum section “”).
Types of institutions
As is known, the Federal Law “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions” radically changed the principles of functioning of budgetary institutions. On the basis of previously existing budgetary institutions, state-owned, budgetary and autonomous institutions were created.
These types of state (municipal) institutions are enshrined in the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations” (hereinafter referred to as Law No. 7-FZ). For each type of state (municipal) institution, the Russian Ministry of Finance has developed its own accounting rules.
Thus, before the transition to financial support through subsidies, budgetary institutions remained recipients of budgetary funds, and they were fully covered by budgetary legislation. After the transition to financial support through subsidies, budgetary institutions lost the status of recipients of budget funds, and in their activities they are guided by the law on non-profit organizations No. 7-FZ, as well as the “Instructions for the application of a unified chart of accounts...”, approved by order of the Ministry of Finance of Russia (hereinafter Instruction No. 157n), as well as the “Instructions for the application of the chart of accounts for accounting of budgetary institutions”, approved by order of the Ministry of Finance of Russia (hereinafter referred to as Instruction No. 174n).
Autonomous institutions, like budget ones, are not recipients of budget funds. Their legal status is determined by the Civil Code and the Law on Autonomous Institutions. The accounting rules for autonomous institutions are established by Instruction No. 157n, as well as the “Instructions for the application of the chart of accounts of autonomous institutions”, approved by order of the Ministry of Finance of Russia (hereinafter referred to as Instruction No. 183n).
The specifics of the legal status of government institutions are defined in the Budget Code, as well as certain provisions of Law No. 7-FZ. Financial support for the activities of a government institution is carried out at the expense of the corresponding budget of the budget system of the Russian Federation on the basis of the budget estimate (clause 2 of the Budget Code of the Russian Federation). Budgetary institutions conduct accounting in accordance with Instruction No. 157n and the “Instructions for the application of the chart of accounts for budgetary accounting,” approved by order of the Ministry of Finance of Russia (hereinafter referred to as Instruction No. 162n).
At the beginning of 2013, the Russian Ministry of Finance issued a letter in which it made a number of recommendations related primarily to recipients of budget funds, that is, government institutions. However, according to the Ministry of Finance, budgetary and autonomous institutions must also reflect their obligations, including monetary ones, taking into account the recommendations given in the said letter.
How do budgetary obligations differ from monetary obligations?
The concept of budgetary and monetary obligations is given in the Budget Code:
budgetary obligations - expenditure obligations to be fulfilled in the corresponding financial year;
monetary obligations - the obligation of the recipient of budget funds to pay to the budget, individual and legal entity at the expense of budget funds certain funds in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of his budgetary powers, or in accordance with the provisions of the law, other legal act, terms of the contract or agreement.
The institution accepts budget obligations within the limits of budget obligations (estimated assignments) brought to it by concluding state (municipal) contracts, other agreements with individuals and legal entities, individual entrepreneurs or in accordance with the law, other legal act, agreement (clause 3 of the BC RF).
According to paragraph 4 of the Budget Code of the Russian Federation, the recipient of budget funds confirms the obligation to pay financial obligations from the budget funds in accordance with payment and other documents.
Unlike budget obligations (that is, planned, expected expenses), a monetary obligation arises as a result of the occurrence of conditions requiring the institution to fulfill its obligations.
Accounting for liabilities in government institutions
Accounting for budget obligations is carried out by recipients of budget funds in accordance with the provisions of Instruction 157n and Instruction No. 162n.
According to paragraph 140 of Instruction No. 162n, accepted budget obligations of the current financial year include expenditure obligations intended for execution at the expense of the corresponding budget in the current financial year, including accepted and unfulfilled budget obligations of previous years.
In the letter, the Ministry of Finance indicates the extent of budget obligations to be reflected in accounting:
- obligations under state (municipal) contracts (agreements) for the supply of products (performance of work, provision of services), as well as obligations under state (municipal) contracts (agreements) accepted in previous years and not fulfilled as of the beginning of the current financial year, subject to execution at the expense of the corresponding budget (budget allocations) in the current financial year are reflected in budget accounting in the amount of concluded contracts, agreements;
It should be noted that from January 1, 2013, budget obligations arising on the basis of government contracts and agreements not fulfilled as of January 1, 2013, must be taken into account as part of the obligations of the current financial year. That is, in 2013, account 50201 can take into account budgetary obligations accepted in the past year, 2012.
- labor remuneration obligations - in the amount of approved limits of budgetary obligations;
- obligations to pay travel expenses (including advance payments) - in the amount of accrued obligations (payments);
- obligations to pay taxes, fees, duties, contributions, including obligations to pay insurance contributions to state extra-budgetary funds - in the amount of accrued obligations (payments);
- obligations for compensation for damage caused by the institution during the implementation of its activities, as well as for other payments due to court decisions that have entered into legal force, provided for execution at the expense of the relevant budget in the current financial year - in the amount of accrued obligations (payments).
Unlike budget obligations (that is, planned, expected expenses), a monetary obligation arises as a result of the occurrence of conditions requiring the institution to fulfill its obligations. Monetary obligations arise as a result of the institution's assumption of budgetary obligations.
Reflection in budget accounting of accepted monetary obligations is carried out in accordance with paragraph 141 of Instruction No. 162n. The credit of the account by the recipient of budgetary funds reflects the amount of monetary obligations of the institution accepted by it within the limits of budgetary obligations (budgetary allocations), estimated assignments approved for the corresponding period, as well as the amount of changes made to the volume of accepted monetary obligations, in correspondence with the debit of the corresponding analytical accounts accounting for account 050201000 “Accepted obligations”.
Example
The institution entered into an agreement for information technology support of the software product. Budget accounting reflects the following business transactions:
1. Accepted budgetary obligations for other services are reflected in the amount of the cost of services under the contract:
Debit 1.501.Х.3.226 Credit 1.502.Х.1.226
2. Accepted monetary obligations for other services are reflected in the amount of accepted monetary obligations (invoice for payment, certificate of completion of work (services rendered), etc.):
Debit 1.502.Х.1.226 Credit 1.502.Х.2.226
3. Payment has been made to the supplier for work performed (services provided):
Debit 1.302.2.6.830 Credit 1.304.0.5.226
Accounting for obligations in budgetary and autonomous institutions
As follows from the letter of the Ministry of Finance of Russia, budgetary and autonomous institutions reflect assumed obligations, including monetary ones, in the manner established by Instruction No. 174n, as well as Instruction No. 183n. In this case, institutions must take into account the provisions of paragraphs 1 and 2 of the letter of the said letter from the Ministry of Finance.
Budgetary and autonomous institutions should, first of all, pay attention to the following points regarding the reflection of accepted obligations in accounting:
- public regulatory obligations to individuals provided for execution at the expense of the corresponding budget in the current financial year are reflected in accounting in the amount of accrued public regulatory obligations (payments);
- obligations to provide subsidies from the relevant budget to budgetary and autonomous institutions to reimburse regulatory costs associated with the provision by them of state (municipal) services (performance of work) in accordance with the state (municipal) assignment - in the amount of concluded agreements;
- obligations to provide subsidies from the relevant budget to budgetary and autonomous institutions for other purposes:
In the amount of concluded contracts (agreements) on the provision of a subsidy, unless another basis for the provision of a subsidy for other purposes is provided for by regulatory legal acts,
Within the limits of budgetary obligations of the corresponding budget for the specified purposes, if, in accordance with regulatory legal acts, the basis for providing a subsidy for other purposes is not the conclusion of relevant contracts (agreements);
- obligations to provide from the relevant budget to budgetary and autonomous institutions, as well as state (municipal) unitary enterprises, subsidies for capital investments stipulated by the agreement (agreement), provided for execution in the current financial year - in the amount of concluded agreements (agreements).
The acceptance by a budgetary (autonomous) institution of the corresponding expenditure obligations (within the limits of the completed planned assignments) is reflected as follows:
Debit 0.506.Х.0.200,300 Credit 0.502.Х.1.200,300
The acceptance by a budgetary (autonomous) institution of monetary obligations (within the limits of accepted expenditure obligations) on the basis of primary accounting documents (timesheets, invoices, acts, invoices, etc.) is reflected as follows:
Debit 0.502.Х.1.200,300 Credit 0.502.Х.2.200,300