Updated rules for the preparation and presentation of budget reporting. Budget reporting: types, forms, procedure for compiling and submitting Order of the Russian Federation on budget reporting

accounting and taxation", 2009, N 1

Budget institutions, including healthcare institutions, draw up an annual report at the end of each financial year. For 2007, such a report was formed in accordance with Instruction N 72n<*>. For reporting for 2008, the Ministry of Finance approved Instruction N 128n<**>. In the article, we propose to get acquainted with the changes made to the preparation of annual budget reporting, and the control ratios used in its formation.

<*>Instruction on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved. Order of the Ministry of Finance of Russia dated August 24, 2007 N 72n.
<**>Instruction on the procedure for compiling and submitting annual, quarterly reports on the execution of budgets of the budget system of the Russian Federation, approved. Order of the Ministry of Finance of Russia dated November 13, 2008 N 128n.

In accordance with Instruction No. 72n, the compilers of budget reports for 2007 were the main administrators, administrators, recipients of budget funds, administrators of budget revenues, bodies organizing the execution of budgets, and bodies providing cash services for the execution of budgets. According to the provisions of Instruction N 128n, this list has been expanded. This is due to the introduction into force on January 1, 2008 of the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated August 24, 2007 N 74n. Budget reporting as of 01/01/2009 is now presented (clause 1 of Instruction N 128n):

• main managers, managers, recipients of budgetary funds;
• chief administrators, budget revenue administrators;
• chief administrators, administrators of budget deficit financing sources;
• financial authorities of the Russian Federation;
• subjects of the Russian Federation and municipalities;
• financial bodies (management bodies of state and territorial state non-budgetary funds that draw up and execute the relevant budgets);
• bodies providing cash services for the execution of budgets.

In connection with the change in the list of compilers of budget reporting, the names of some forms of reports have also changed, but it should be noted that their content and procedure for filling out remained the same. For each of the above participants in the budget process, clause 11 of Instruction N 128n, a separate list of report forms is provided. Thus, the composition of budget reporting for the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues, which are healthcare institutions, includes the following forms of reports:

Comparing the names of the above forms of budget reporting with the forms approved for this category of participants in the budget process by Instruction N 72n, we note that the names of three forms have changed: NN 0503130, 0503127 and 0503230.

In addition, the right to include additional forms of reports in the monthly, quarterly, annual budget reporting, in particular, by the main managers of budget funds for subordinate managers, recipients of budget funds (clause 5 of Instruction N 128n) is retained.

As mentioned earlier, the content of the report forms has not changed, so considering the order in which they are filled out, in the author's opinion, is inappropriate. Let us recall only the general rules for reporting.

Budget reporting forms are filled out on the basis of the data of the General Ledger and (or) indicators of budget reporting forms, summarized by summing up indicators of the same name in the relevant lines and columns, with the exception of interrelated indicators for consolidated positions of budget reporting forms in the manner established by Instruction N 128n. The indicators in the forms are indicated in rubles to the second decimal place.

Budget reporting forms must be signed by the head of the institution and the chief accountant. In addition, clause 6 of Instruction N 128n provides for the obligation of the head of the financial and economic service to sign budget reporting forms that contain planned and analytical indicators. If the budget accounting of an institution is maintained by a specialized organization or a centralized accounting department, the reporting is signed by the head of the serviced institution, the administrator of budget revenues, the administrator of sources of financing the budget deficit, who delegated the authority to keep records, the head and chief accountant of a specialized organization, centralized accounting department that carries out budget accounting and forms budget reporting.

Budget reporting is submitted to a higher organization (according to subordination) on paper and (or) in the form of an electronic document on electronic media or by transmission via telecommunication channels. The procedure for reporting is established by the chief administrator of budget funds, the chief administrator of budget revenues, the chief administrator of sources of financing the budget deficit with mandatory information security in accordance with the legislation of the Russian Federation.

An important role in the preparation of the budget report is played by the control ratios between the indicators of the budget reporting forms of the main manager, manager and recipient of budget funds, the so-called linkages, which are defined by the Federal Treasury in Letters of December 18, 2007 N 42-7.1-15 / 2.1-419 and dated 28.01 .2008 N 42-7.1-17/2.4-25.

Control ratio f. 0503130 with f. 0503121, 0503127, 0503137, 0503168 and 0503178

Control ratios between f. 0503110 and 0503121

Control ratios between f. 0503137 and 0503178

Control ratios between f. 0503121, 0503168, 0503130

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"Budget healthcare institutions:

accounting and taxation"

MINISTRY OF FINANCE OF THE ORENBURG REGION

ORDER

On approval of the procedure for compiling and submitting budget reporting

Has become invalid on the basis of the Order of the Ministry of Finance of the Orenburg Region dated November 26, 2018 N 172, which entered into force after the publication on the Portal of the official publication of regulatory legal acts of the Orenburg Region and the executive authorities of the Orenburg Region (www.pravo.orb.ru) (published on the official Internet -portal of legal information http://www.pravo.orb.ru - 27.11.2018).
____________________________________________________________________

In pursuance of paragraph 2 of Article 154, in order to ensure the timely and high-quality formation of a report on the execution of the regional budget

I ORDER:

1. Approve the procedure for compiling and submitting budget reports (attached).

2. The Department of Accounting and Budget Reporting of the Ministry of Finance (Shevelenko L.Ya.) to ensure that the Procedure for compiling and submitting budget reporting for management in work is brought to the attention of the main administrators of the regional budget funds, the main administrators of regional budget revenues, the main administrators of sources of financing the regional budget deficit .

3. Recognize as invalid the order of the Ministry of Finance of the Orenburg Region dated December 23, 2008 N 73 "On Approval of the Procedure for Compiling Budget Reporting".

4. To impose control over the execution of this order on the First Deputy Minister of Finance Baganin N.I.

5. This order comes into force after its official publication and applies to legal relations that arose from January 1, 2011.

Minister of Finance
Orenburg region
T.G. MOSHKOVA

PROCEDURE for compiling and submitting budget reports

Approved
by order
Ministry of Finance
Orenburg region
dated May 13, 2011 N 47

This Procedure for the preparation and presentation of budget reporting (hereinafter referred to as the Procedure) was developed in pursuance of articles 154, 264.1, 264.2 of the Budget Code of the Russian Federation, in order to establish a unified procedure for compiling annual, quarterly and monthly reports (hereinafter referred to as budget reporting) and its submission to the Ministry of Finance Orenburg region (hereinafter - the Ministry of Finance of the region).

The procedure applies to the chief administrators of the regional budget funds, the chief administrators of the regional budget revenues, the chief administrators of the sources of financing the regional budget deficit (hereinafter referred to as the chief administrators of the regional budget funds).

1. Budget reporting is compiled on the basis of a unified methodology and standards established by the legislation of the Russian Federation, as well as in compliance with 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 by the Ministry of Finance of the Russian Federation.

2. The chief administrators of the regional budget funds submit to the Ministry of Finance of the region a summary and (or) consolidated budget reporting, which is formed on the basis of the reports of the managers of the regional budget funds, administrators of the regional budget revenues, administrators of the sources of financing the regional budget deficit, subordinate recipients of the regional budget funds, state budgetary (autonomous) institutions exercising, in the manner established by the executive body of state power of the Orenburg region, the powers of the executive body of state power of the Orenburg region to fulfill public obligations to individuals, subject to execution in cash, as well as state budgetary, (autonomous) institutions and (or ) state unitary enterprises in terms of maintaining budgetary records of the facts of economic life that arise in the exercise of the powers of the state budget on the basis of agreements of the customer for the conclusion and execution on behalf of the state authorities (state bodies) that are state customers, state contracts when making budget investments in state-owned objects, and receiving budget investments in capital construction objects of state property and (or) for the acquisition of state-owned real estate property in the manner prescribed for recipients of budgetary funds.

(As amended by the Order of the Ministry of Finance of the Orenburg Region dated 05.12.2016 N 189)

2.1. Excluded. - .

3. Budget reporting can be monthly, quarterly, annual and is compiled by the chief administrators of the regional budget funds for the following dates: monthly - on the 1st day of the month following the reporting one, quarterly - as of April 1, July 1 and October 1 of the current financial year, annual - on January 1 of the year following the reporting one.

4. Monthly and quarterly budget reporting is submitted by the chief administrators of the regional budget funds no later than the 7th day of the month following the reporting one.

Annual budget reporting is submitted by the chief administrators of the regional budget funds within the time limits established by a separate order of the Ministry of Finance of the region.

5. Budget reporting is prepared according to the forms and in accordance with the requirements established by the Ministry of Finance of the Russian Federation, on an accrual basis from the beginning of the year in rubles with an accuracy of the second decimal place after the decimal point.

If all the indicators provided for in the budget reporting form do not have numerical values, such a reporting form is not compiled and is not presented as part of the budget reporting for the reporting period. The list of these forms is indicated when submitting monthly and quarterly reports in a cover letter, and when submitting annual reports - in section 5 "Other issues of activity" of the explanatory note.

6. Budget reporting is submitted to the Ministry of Finance of the region simultaneously on paper and in electronic form, while the reporting indicators in them must be identical.

Reporting on paper is submitted by the chief accountant of the chief administrator of the regional budget funds or the person responsible for maintaining budget accounting, formation, compilation and presentation of budget reporting. Reporting is presented in bound and numbered form with a table of contents and a cover letter.

7. Departments and departments of the Ministry of Finance of the region, supervising the relevant areas, ensure the verification of planned and analytical indicators of budget reporting.

The Department of Treasury Execution of the Budget of the Ministry of Finance of the Region ensures the verification of the reporting indicators of the main managers of the regional budget funds on the cash execution of the budget.

8. The Ministry of Finance, at the request of the chief administrators of the funds of the regional budget, puts a note on the copies of the budget reporting on the date of its submission.

8.1. If, during a desk audit of budget reporting, a discrepancy is found with the requirements for its preparation and presentation, the Ministry of Finance of the region notifies the chief administrators of the regional budget funds no later than the working day following the day the discrepancy is revealed. The chief administrators of the funds of the regional budget are obliged, within the period established by the Ministry of Finance of the region, to take the necessary measures to bring it into line with the established requirements.

8.2. Budget statements containing corrections based on the results of the audit are submitted with a cover letter containing explanations of the changes made.

8.3. The chief administrators of the regional budget funds are notified of the positive results of the conducted desk audit by affixing the date on the copies of the budget reports of the chief administrators of the regional budget funds:

For monthly and quarterly reporting - no later than 5 business days after the deadline for submitting a report on the execution of the consolidated budget of the Orenburg region for the corresponding period;

For annual budget reporting - no later than 15 working days after receipt from the Federal Treasury of Russia of the Notification of the adoption of the annual report on the execution of the consolidated budget of the Orenburg Region.

9. The technical features of the submission of budget reporting forms are established by the relevant letters of the Ministry of Finance of the region.

10. Budget reporting is signed by the head and chief accountant of the chief administrator of the regional budget funds. Budget reporting forms containing planned and analytical indicators, in addition, must be signed by an official or head of the financial and economic service of the chief administrator of the regional budget funds, responsible for the formation of planned indicators.

11. An inventory of assets and liabilities should be carried out in accordance with the established procedure before the preparation of annual budget reports.

12. Budget reporting is compiled:

Based on the data of the General Ledger and other budget accounting registers established by the legislation of the Russian Federation, with the obligatory reconciliation of turnovers and balances in analytical accounting registers with turnovers and balances in synthetic accounting registers;

Based on the indicators of the budget reporting forms submitted by the administrators of the regional budget funds, the administrators of the regional budget revenues, the administrators of the sources of financing the regional budget deficit, the subordinate recipients of the regional budget funds by summing the indicators of the same name and excluding, in the prescribed manner, interrelated indicators for the positions of the consolidated forms of budget reporting.

13. The head of the chief administrator of the regional budget funds is responsible for the organization of accounting and compliance with the law when performing business operations.

14. The chief accountant of the chief administrator of the regional budget funds is responsible for the timely submission of complete and reliable financial statements.

15. As part of the annual budget reporting, the chief administrators of the regional budget funds form and submit to the Ministry of Finance of the region the following forms of reports:

Balance sheet of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503130). The list of additional analytical indicators in the Certificate of the availability of property and liabilities on off-balance accounts (as part of f. 0503130) is approved by the main managers of the regional budget funds;

A certificate on the conclusion of budget accounting accounts for the reporting financial year (f. 0503110);

(in ed.)

Paragraphs eight - nine are excluded. - Order of the Ministry of Finance of the Orenburg Region of 15.01.2013 N 6;

Report on financial performance (f. 0503121);

(paragraph introduced)

Explanatory note - f. 0503160.

When filling out the Information on budget execution (f. 0503164) by the chief administrators of the regional budget funds, the following features must be taken into account:

(paragraph introduced)

the section "Budget revenues" and the section "Sources of financing the budget deficit" reflect indicators for which the execution as of the reporting date was less than 95% and more than 105% of the planned (forecast) assignments;

(the paragraph was introduced by the Order of the Ministry of Finance of the Orenburg Region dated 15.01.2013 N 6)

the section "Budget expenditures" reflects the indicators for which the execution as of the reporting date was less than 95% of the approved annual assignments.

(the paragraph was introduced by the Order of the Ministry of Finance of the Orenburg Region dated 15.01.2013 N 6)

The paragraph is excluded. - Order of the Ministry of Finance of the Orenburg Region of 15.01.2013 N 6.

16. As part of the quarterly reporting for April 1, July 1 and October 1 of the current financial year, the chief administrators of the regional budget funds submit the following forms of reports to the Ministry of Finance of the region:

Certificate of consolidated settlements (f. 0503125);

Certificate of the amounts of consolidated revenues to be credited to the budget account (f. 0503184);

Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503127);

Report on budgetary obligations (f. 0503128);

(As amended by the Order of the Ministry of Finance of the Orenburg Region of 04/06/2015 N 52)

Cash flow statement (f. 0503123);

(the paragraph was introduced by the Order of the Ministry of Finance of the Orenburg Region dated 05.12.2016 N 189)

Paragraphs six - seven are excluded. - Order of the Ministry of Finance of the Orenburg Region of 15.01.2013 N 6;

Explanatory note (f. 0503160);

The paragraph is excluded. - Order of the Ministry of Finance of the Orenburg Region of 15.01.2013 N 6.

16.1. The explanatory note should contain: "Information on the implementation of the text articles of the law (decision) on the budget" (table N 3), "Information on the number of subordinate participants in the budget process, institutions and state (municipal) unitary enterprises" (f. 0503161), "Information on budget execution" (f. 0503164), "Information on receivables and payables" (f. 0503169), a short text part with explanations.

(As amended by the Orders of the Ministry of Finance of the Orenburg Region dated January 15, 2013 N 6, dated April 6, 2015 N 52)

When filling in the Information on budget execution (f. 0503164) for the I quarter, half a year, 9 months, the chief administrators of the regional budget funds must take into account the following features:

(the paragraph was introduced by the Order of the Ministry of Finance of the Orenburg Region dated 15.01.2013 N 6)

the section "Budget revenues" and the section "Sources of financing the budget deficit" reflect indicators for which the execution at the reporting date was less than 20%, 45%, 70% and more than 30%, 55%, 80% of the planned (forecast) assignments, respectively ;

(the paragraph was introduced by the Order of the Ministry of Finance of the Orenburg Region dated 15.01.2013 N 6)

the section "Budget expenditures" reflects indicators for which the execution as of the reporting date was less than 20%, 45%, 70%, respectively, of the approved annual assignments.

(the paragraph was introduced by the Order of the Ministry of Finance of the Orenburg Region dated 15.01.2013 N 6)

17. As part of the monthly reporting, the chief administrators of the regional budget funds submit the following forms of reports to the Ministry of Finance of the region:

Certificate of consolidated settlements (f. 0503125);

Certificate of the amounts of consolidated revenues to be credited to the budget account (f. 0503184);

Report on the execution of the budget of the main manager (manager), recipient of budget funds (f. 0503127);

Reference table to the report on the execution of the consolidated budget of the constituent entity of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated January 31, 2011 N 06-02-10 / 3-978);

The paragraph is excluded. - Order of the Ministry of Finance of the Orenburg Region of 15.01.2013 N 6.

18. Excluded. - Order of the Ministry of Finance of the Orenburg Region of 04/06/2015 N 52.

18. The Ministry of Finance of the region may introduce additional specialized reporting forms, submitted as part of the annual, quarterly and monthly budget reporting forms, reflecting the specifics of the activities of the chief administrators of the regional budget funds.

A.N. Savelov

In accordance with the provisions of the current legislation, the composition of the accounting (financial) statements of public sector organizations is established in accordance with the rules of the budget legislation of the Russian Federation. Such a norm is enshrined in Part 4 of Art. 14 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting".

Based on the above norms, the composition and procedure for the presentation of financial statements of state (municipal) institutions is determined by the Ministry of Finance of Russia. Within the powers conferred on him by art. 165 and 264.1 of the RF BC, the authorized authority adopted the following regulatory legal acts:

Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n "On approval of the Instructions on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation" (as amended and supplemented by orders dated December 29, 2011 No. 191n, dated October 26 .2012 No. 138n, hereinafter in the text of the publication - Instruction No. 191n);

Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n “On approval of the Instruction on the procedure for compiling, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions” (as amended by order No. 139n dated October 26, 2012, hereinafter in the text of the publication - Instruction No. 33n).

The provisions of Instruction No. 191n apply to the following participants in the budget process:

• authorities of the corresponding levels, acting as the main managers of budgetary funds;
• the most significant institutions of science, education, culture and healthcare, indicated in the departmental structure of expenditures of the corresponding budget, exercising the powers of the main manager of budgetary funds;
• state institutions;
• state (municipal) budgetary, state (municipal) autonomous institutions exercising in accordance with the established procedure the powers of a federal state authority (state body), an executive body of state power of a constituent entity of the Russian Federation, a local self-government body, respectively, to fulfill public obligations to individuals, subject to execution in monetary form;
• other recipients of budgetary funds who have the right to accept and (or) fulfill budgetary obligations on behalf of the relevant public legal entity at the expense of the relevant budget;
• authorities and institutions acting as chief administrators, budget revenue administrators, chief administrators or administrators of budget deficit financing sources;
• financial bodies of the Russian Federation, subjects of the Russian Federation, municipalities;
• management bodies of state extra-budgetary funds and territorial state extra-budgetary funds that draw up and execute the relevant budgets;
• bodies providing cash services for the execution of budgets of the budget system of the Russian Federation (treasury bodies);
• bodies providing cash services to state (municipal) budgetary institutions, state (municipal) autonomous institutions and other organizations.

The indicated bodies and institutions form, in accordance with the provisions of Instruction No. 191n, reports on the execution of budgets of the budgetary system of the Russian Federation (hereinafter referred to in the journal as budget reporting). At the same time, within the framework of budget reporting, monthly, quarterly and annual reporting are singled out. In turn, the provisions of Instruction No. 33n apply to state (municipal) budgetary institutions, as well as to state (municipal) autonomous institutions transferred in the prescribed manner to receive subsidies for reimbursement of standard costs for the implementation of the state (municipal) task. In this case, quarterly and annual accounting (rather than budget) reporting should be formed. According to the RF BC and the provisions of Federal Laws No. 7-FZ of January 12, 1996 “On Non-Commercial Organizations” and No. 174-FZ of November 3, 2006 “On Autonomous Institutions”, budgetary (autonomous) institutions, receiving from the budget of public law education, on the basis of the property of which they are created, state (municipal) subsidies, are independent subjects of civil rights, are liable for their obligations with the property they have on the right of operational management, and do not have the authority of a recipient of budgetary funds.

Based on the foregoing, data on the results of economic activities of budgetary (autonomous) institutions, reflected in their financial statements prepared in the manner prescribed by Instruction No. 33n, are not included in the reporting on budget execution (consolidated budget). At the same time, in order to provide the financial authorities of the federal level, the constituent entities of the Russian Federation (municipalities) with information on the results of the activities of budgetary (autonomous) institutions created by the relevant public legal entities, and to ensure the reconciliation of indicators of budget reporting and financial statements of subordinate budgetary (autonomous) ) institutions, the founders provide for the formation of consolidated financial statements in terms of subordinate budgetary (autonomous) institutions (clause 7 of Instruction No. 191n). The rules for generating such reporting and ensuring the reconciliation of indicators are defined in the letter of the Ministry of Finance of Russia dated 07.07.2011 No. 02-06-07 / 2832.

Composition of budget reporting

The unified composition of budget reporting is defined in paragraph 3 of Art. 264.1 of the RF BC. It includes:

• budget execution report;
• balance of budget execution;
• report on financial performance;
• cash flow statement;
• explanatory note.

The specific composition of the submitted budget reporting is determined in accordance with the provisions of Instruction No. 191n (see clause 11 and others).

When carrying out reorganization (liquidation) measures, the “Separation (liquidation) balance sheet by the main managers, manager, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator” , administrator of budget revenues" (f.0503230).

The composition of the financial statements of budgetary and autonomous institutions

The following forms are included in the financial statements of budgetary and autonomous institutions in accordance with clause 12 of Instruction No. 33 n:

• “Balance sheet of a state (municipal) institution” (f. 0503730);
• “Report on the financial results of the institution” (f. 0503721);
• “Certificate on the conclusion by the institution of accounting accounts for the reporting financial year” (f. 0503710);
• "Certificate on the consolidated settlements of the institution" (f.0503725);
• “Report on the implementation by the institution of the plan of its financial and economic activities” (f. 0503737);
• “Report on the obligations assumed by the institution” (f. 0503738);
• “Explanatory note to the balance sheet of the institution” (f. 0503760).

If a budgetary and (or) autonomous institution acts as a budget recipient (fulfillment of public obligations of a public legal entity, budget investments), they, in accordance with the provisions of Instruction No. 191n, form budget reporting. In this case, the reporting includes only performance indicators in the framework of the fulfillment of public obligations (budget investments).

Additional reporting forms

As noted earlier, the Ministry of Finance of Russia and other authorized authorities have the right to establish the submission by the relevant entities of other (so-called additional) reporting forms. According to clause 5 of Instruction No. 191n, additional forms of budget reporting for their submission as part of monthly, quarterly, annual budget reports, as well as the procedure for their preparation and submission can be established:

• the main manager of budgetary funds - for managers subordinate to him, recipients of budgetary funds;
• by the chief administrator of budget revenues - for administrators of budget revenues subordinate to him;
• by the chief administrator of sources of financing the budget deficit - for the administrators of sources of financing the budget deficit subordinate to him;
• financial body - for the main managers, managers and recipients of budgetary funds, chief administrators, administrators of budget revenues, chief administrators, administrators of sources of financing the budget deficit, for their territorial bodies organizing the implementation of the budget;
• by a financial body authorized to generate a report on the execution of the corresponding consolidated budget of the budget system of the Russian Federation - for financial budget bodies, the report on the execution of budgets of which is included in the report on the execution of the corresponding consolidated budget of the budget system of the Russian Federation;
• by the treasury body, the body providing cash services - for their territorial bodies.

The purpose of these reporting forms is to obtain additional (analytical) information for a more correct and complete formation of reporting indicators by the main manager of budget funds and other reporting entities. It should be borne in mind that the administrators are not entitled to provide for the introduction of additional reporting forms - this is the prerogative of the main administrators of budget funds (the main administrators of budget revenues, the main administrators of sources of financing the budget deficit). And only in the event that such a right is assigned to the managers by the main manager of budget funds, the recipient is obliged to include in the generated reporting additional forms defined by the higher manager.

In turn, according to clause 8 of Instruction No. 33n, the relevant financial body, the founder has the right to establish additional forms and the procedure for their preparation and submission for submission as part of the reporting of a budgetary (autonomous) institution. At the same time, when introducing additional forms, the relevant institutions and bodies should take into account one of the accounting and reporting requirements - rationality, which involves organizing and maintaining records based on the conditions of economic activity and the size of the institution. Together with budget reporting, the main administrators, administrators and (or) recipients of budgetary funds, as well as other entities, submit, for example, Information on the execution of court decisions on monetary obligations of recipients of federal budget funds or summary information on the execution of court decisions on monetary obligations of recipients of federal budget funds . This report is submitted according to the forms and in the manner determined by the order of the Ministry of Finance of Russia dated 07.08.2005 No. 84n. “Information on the execution of court decisions on monetary obligations of recipients of federal budget funds” (f. 0521298) is filled in if there are writ of execution presented to the institution as a legal entity.

When claims are made during the reporting year, the Explanatory Note (form 0503160) provides a detailed explanation of the reasons for this, and analyzes the possibilities of repayment. In addition to the established forms of budgetary reporting, the relevant institutions and bodies are required to submit tax, statistical and financial reports within the established deadlines and addresses. The submitted forms of statistical and (or) financial statements include, among other things:

• reporting on expenses and the number of employees of federal state bodies, state bodies of the constituent entities of the Russian Federation - is submitted in the form of the “Report on expenses and the number of employees of federal state bodies, state bodies of the constituent entities of the Russian Federation” (No. 14, according to OKUD 0503074), approved by order of the Ministry of Finance of Russia dated December 23, 2010 No. 179n;
• reporting on expenses and the number of employees of local governments, election commissions of municipalities - is submitted in the form of the "Report on expenses and the number of employees of local governments, election commissions of municipalities" (No. 14 MO, according to OKUD 0503074), approved by order of the Ministry of Finance of Russia dated December 23 .2010 No. 179n.

A separate procedure for the formation of budget reporting

In a separate order, the composition is determined and indicators of budget reporting on the execution of individual budgets and the use of individual funds are formed. For example, in addition to the usual reporting forms, it is submitted:

1. ) reporting on non-financial loans of international financial organizations and related loans of foreign governments, banks and firms (this reporting includes the “Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues" (f.0503127), "Reference on consolidated settlements" (f.0503125) on account 130404000, "Information on cash balances on the accounts of the recipient of budgetary funds" (f.0503178));
2. reporting on additional sources of budget financing of institutions located outside the Russian Federation (it includes the forms of the “Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues” (f .0503127) and "Information on the balances of funds on the accounts of the recipient of budgetary funds" (f.0503178));
3. reporting on the execution of the Reserve Fund of the President of the Russian Federation and the Reserve Fund of the Government of the Russian Federation (form "Report on the execution of the budget of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues" (f. 0503127) for each decision of the President of the Russian Federation and the Government of the Russian Federation);
4. reporting on the execution of the budget of the Union States (formed as part of the "Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues" (f.0503127);
5. information on the obligations assumed for capital construction projects included in the federal targeted investment program (f.0503128 FTIP) as part of the Explanatory Note (f.0503160).

Information (f.0503128 FTIP) is generated by the chief administrators of federal budget funds using the Unified Information and Analytical System for Collecting and Reporting Set of the Ministry of Finance of Russia, broken down by capital construction facilities in accordance with the Recommendations for filling in and submitting by the chief administrators of federal budget funds Information on the obligations assumed by objects capital construction, included in the federal targeted investment program (f. 0503128 FAIP) (Appendix No. 2 to the letter of the Ministry of Finance of the Russian Federation of October 29, 2012 No. 21-01-08 / 1608). In addition, a separate report on the execution of the budget of the Union State - Report (f. 0503127), formed in accordance with the provisions of the letter of the Ministry of Finance of Russia dated 05.09.2005 No. 42-7.1-01 / 2.4-250, is submitted separately. At the same time, data on the execution of the budget of the Union State are not included in the consolidated Report (form 0503127).

Current legislation, in accordance with which the data of the budget (accounting) reporting should be formed

Along with Instructions No. 191n, No. 33n, reporting indicators should be formed taking into account the provisions of regulatory legal acts:

• Budget Code of the Russian Federation;
• Federal Law No. 402-FZ of 06.12.2011 “On Accounting”;
• Orders of the Ministry of Finance of Russia dated December 1, 2010 No. 157n “On Approval of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions and Instructions for its Application ”, dated 06.12.2010 No. 162n “On approval of the Chart of Accounts for budget accounting and Instructions for its application”, dated 16.12.2010 No. 174n “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application”, dated 12.23.2010 No. 183n “On Approval of the Chart of Accounts for Accounting of Autonomous Institutions and Instructions for its Application”;
• departmental normative legal acts adopted within the framework determined by the current legislation.

General rules for the formation of indicators of accounting (budget) reporting

All reporting indicators are given in rubles to the second decimal place after the decimal point. Accordingly, the following format should be applied - "rubles, kopecks" (15.76; 2156.24, etc.). The delimitation of rubles and kopecks in the reporting forms is carried out with a comma. In the event that any value is an integer value of rubles, two zeros must be indicated after the decimal point (for example, 7500.00). All columns of reporting forms, according to which a numerical indicator cannot be formed by the reporting entity (the corresponding operations were not carried out in the reporting period, etc.), are subject to a mandatory dash. Based on the meaning of the Instructions, if a zero value is obtained during calculations, the numerical value “0” should be indicated in the corresponding columns of the reporting forms. Although putting a dash in this case should not be interpreted as a violation. If the indicator has a negative value (including debit balances of passive accounts, credit balances of debit accounts), such data are reflected in the reporting in a negative value (namely, with a minus sign). In particular, indicators for the following lines of the “Balance of the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues” (f.0503130) may have a negative value:

• line 230 “Calculations on income (020500000)” - if there is a credit balance on account 020500000 “Calculations on income” as of the reporting date;
• lines 510 “Calculations on payments to budgets (030300000)”, 512 “Calculations on insurance premiums for compulsory social insurance (030302000, 030306000)”, 513 “Calculations on corporate income tax” (030303000)”, 514 “Calculations on income tax value added” (030304000)”, 515 “Calculations on other payments to the budget (030305000, 030312000, 030313000)”, 516 “Calculations on insurance premiums for health and pension insurance (030307000, 030308000, 030309000, 03031000)0, availability as of the reporting date of the debit balance on account 030300000 “Settlements on payments to budgets” or on the corresponding accounts of analytical accounting opened for this account;
• line 530 "Other settlements with creditors (account 030400000)", 534 "Intradepartmental settlements (030404000)" - if there is a debit balance on account 030404000 "Intradepartmental settlements" as of the reporting date.

It is not allowed to have indicators with a minus sign on settlement accounts 020600000 “Settlements on advanced payments”, 030200000 “Settlements on assumed obligations” (in this case, the debit balance should be reflected in account 020600000), 030402000 “Settlements with depositors”, 030403000 “Settlements on deductions from wage payments. Reporting is signed by the head and chief accountant of the reporting entity. Reporting forms containing planned (forecast) and analytical indicators, in addition, are signed by the head of the financial and economic service. With his signature, the specified official must confirm the correctness of the formation of reporting indicators in terms of such planned and analytical indicators as limits on budget obligations, planned indicators in terms of income-generating activities, etc.

In the absence of the position of the head of the financial and economic service in the state (staffing table) of the institution (body), the relevant reporting forms on behalf of the specified official are signed by the official responsible for accounting for planned and other indicators included in the reporting forms. If necessary, the head of the institution has the right, by his written order (instruction), to charge the official duties of the relevant official with keeping operational records of the relevant indicators, as well as signing the necessary reporting forms on behalf of the head of the financial and economic service. In case of transfer of powers to maintain accounting (budgetary) accounting to another state (municipal) institution (centralized accounting), reporting is compiled and submitted in the manner prescribed by Instructions No. 191n, No. 33n and an agreement on the transfer of powers to keep records. The reporting prepared by the centralized accounting department is signed by the head of the institution that delegated the authority to keep records, as well as the head and chief accountant (specialist accountant) of the centralized accounting department. These are the requirements of clause 6 of Instruction No. 191n, clause 5 of Instruction No. 33n. With respect to autonomous institutions, annual accounts may be submitted to the founders only after consideration of the statements by the supervisory board of the institution. This kind of norm is enshrined in clause 7 of Instruction No. 33n and follows from the provisions of the Federal Law of November 3, 2006 No. 174-FZ “On Autonomous Institutions”.

The procedure for submitting budget reporting

The "vertical" presentation of "budget" reporting is specified in paragraph 10 of Instruction No. 191n. This procedure is explained by the provisions of the RF BC, which enshrined the principle of subordination of budget expenditures. This principle, in particular, means that recipients of budgetary funds have the right to receive budgetary appropriations and limits of budgetary obligations only from the main manager (manager) of budgetary funds in whose jurisdiction they are. In turn, the main managers (managers) of budgetary funds are not entitled to distribute budget appropriations and limits of budgetary obligations to managers and recipients of budgetary funds that are not included in the list of managers and recipients of budgetary funds subordinate to them. Accordingly, the formation and presentation of budget reporting should be carried out in strict accordance with the jurisdiction of the recipient (manager) of budget funds to the relevant manager (superior manager, main manager) of budget funds. Recipients of budget funds submit their budget reports to a higher manager of budget funds, and in some cases - directly to the main manager of budget funds (with direct funding from him). Managers of budget funds form consolidated budget reporting by combining their reporting (accounting) data with reporting data of subordinate recipients of budget funds.

Similarly, administrators of budget revenues and administrators of sources of financing the budget deficit submit the reports they generate to the subordinate chief administrator of budget revenues and the chief administrator of sources of financing the budget deficit, respectively. The main administrators of budget funds, the main administrators of budget revenues and the main administrators of sources of financing the budget deficit form a summary and (or) consolidated budget reporting, combining their reporting (accounting) data with the reporting data of subordinate administrators (recipients) of budget funds, administrators of budget revenues and administrators of sources financing the budget deficit. The founder shall draw up the said summary and (or) consolidated budgetary statements upon reconciliation of the compliance of interrelated indicators for operations with budgetary, autonomous institutions subordinate to him, reflected in the budgetary statements and in the consolidated financial statements of budgetary, autonomous institutions, formed by him on the basis of those submitted in the prescribed manner budgetary, autonomous accounting institutions. Summary reports are submitted by the main administrators (chief administrators of budget revenues, chief administrators of budget deficit financing sources) to the body organizing the execution of the corresponding budget. At the federal level, consolidated reporting is submitted to the Federal Treasury. Based on the data received and its accounting data, this authority generates reports on the execution of the federal budget.

The specific deadlines for the submission of budget reports are determined by the higher managers of budget funds. In particular, the deadlines for submitting consolidated monthly, quarterly and annual budget reports in 2013 by the chief administrators of federal budget funds, chief administrators of federal budget revenues, and chief administrators of sources of financing the federal budget deficit are determined by Order No. 17n of the Federal Treasury dated November 12, 2012. In turn, the deadlines for reporting by the authorities and directly by state institutions and other organizations are determined by higher financial authorities.

The financial statements of a budgetary (autonomous) institution shall be submitted by this institution to the state authority (state body), local government body acting as a founder. If the date set for the submission of budget reporting coincides with a holiday (weekend), the reporting is submitted on the next business day (clause 10 of Instruction No. 191n, clause 6 of Instruction No. 33n). The reporting format is directly determined by the main manager of budget funds, the relevant financial authority, as well as the body providing cash services for the execution of budgets (Federal Treasury, etc.), and in relation to the reporting of budgetary (autonomous) institutions - their founder. These authorities have the right to choose one of the formats (paper or electronic) or require the submission of reports both on paper and in electronic format. Authorities have the right to determine the reporting of both paper and electronic media. Reporting may also be submitted via telecommunication channels. In this case, the procedure for documentary confirmation of the fact of transfer of reporting forms with fixing the date of submission (transfer) should be provided, as well as the requirements for ensuring the protection of information.

Since the reporting for 2009, a requirement has been established that reports on paper should be submitted exclusively by the chief accountant of the reporting entity or the person responsible for keeping records. When reporting on paper, the original reports should not contain erasures and unspecified corrections. Correction of errors must be confirmed by the signature of the chief accountant (or the person replacing him), the head of the institution (the relevant body) or the person replacing him, indicating the date of correction. In this case, the erroneous entry is corrected by crossing out the wrong amounts and text with a thin line so that it is possible to read the crossed out, and writing the correct amounts and (or) text over the crossed out. According to the requirements of clause 4 of Instruction No. 191n and clause 6 of Instruction No. 33n, reports on paper must be submitted in a bound and numbered form with a table of contents and a cover letter.

Reports with information constituting a state secret are drawn up (drawn up) and submitted in the manner prescribed by the legislation on state secrets. The relevant requirements are determined, among other things, by the Law of the Russian Federation of July 21, 1993 No. 5485-1 “On State Secrets” (as amended and supplemented) and the Decree of the Government of the Russian Federation of September 4, 1995 No. 870 “On Approval of the Rules for Attributing Information Constituting State Secrets” secret to various degrees of secrecy. Responsibility for classifying reporting data as information having an appropriate degree of secrecy lies with the reporting institution (body). Without fail, the indicators of reporting generated in electronic form must be identical to the indicators of reporting presented on paper.

Verification of submitted reports

When submitting reports, the body (institution) responsible for the formation of consolidated or consolidated reports (the founder) is obliged to verify (to be more precise, a desk audit) the reports submitted to it. Reporting is checked for compliance with the requirements for its preparation and presentation, established by Instructions No. 191n, No. 33n and other (including departmental) regulatory legal acts. The check is:

• in assessing the fulfillment by the reporting entity of all the requirements for the procedure for its formation and presentation;
• in the reconciliation of the indicators of the submitted reports in accordance with the established control ratios.

In case of violations of the procedure for compiling and submitting reports, the auditing body (institution) has the right to refuse to accept them, and, accordingly, the reports will be considered not accepted. Before conducting an audit, the body (institution) that receives it is obliged, at the request of the subject of reporting, to put a mark on it with the date of submission. The date of submission is the date of sending the reporting via telecommunication channels or the date of the actual transfer of reporting by ownership. In the case of reporting through communication channels, notification of acceptance of reporting should be sent to the reporting entity in the form of an electronic document. Based on the results of the audit, subject to the presence of a positive conclusion, a mark is put on the reporting on the date of its adoption. Between the date of reporting and the date of its adoption, a certain interval of time is implied. The need for the presence of employees of the "delivering" party should be additionally specified by the user of the reporting in the manner prescribed by departmental regulatory legal acts. In any case, the procedure for notifying the reporting entity about the results of the audit and the date of its acceptance is determined by the reporting user.

When receiving budget reporting via telecommunication channels, the user of budget reporting is obliged to notify the subject of budget reporting of its receipt in electronic form. The procedure for notifying the subject of budget reporting on the results of a desk audit of budget reporting submitted by him and on the date of its adoption is established by the user of budget reporting. The violations revealed during the audit of the reporting must be eliminated by the body (institution) that submitted it in the manner specified in clause 10 of Instruction No. 191n. At the same time, the changes made in comparison with the previous editions of the financial statements should be disclosed in the cover letter. Not later than the business day following the day when the discrepancy was discovered, the reporting user notifies the reporting entity that submitted the reporting, which in turn is obliged to take the necessary measures to bring it into line with the established requirements within the period established by the user of budget reporting.

Features of the formation of budget reporting for 2012

The formation of the Balance indicators (f.0503130) is carried out taking into account the conclusion of the budget accounting accounts as of the end of the financial year, as well as the reflection in the budget accounting of the results of the inventory carried out at the end of the year and operations to correct errors in budget accounting identified over the past year. The corresponding records of the institution may also be reflected after the end of the financial year (this is especially important for reflecting the results of the inventory and correcting the identified errors), but without fail for December 31 of the reporting year. To do this, if necessary, additional accounting registers for December of the reporting year are created. All discrepancies in the opening balance sheet (opening balance) of the reporting year compared to the closing balance sheet (closing balance) of the year preceding the reporting year (including discrepancies due to revaluation, due to errors, etc.) must be disclosed in the text part of the explanatory note, as well as in the appropriate forms included in the explanatory note. Such differences in the formation of reporting for 2012 may take place in connection with the transition of state institutions from January 1, 2012 exclusively to budget financing. When forming the Balance indicators, the balances established as of January 1 of the year following the reporting year are taken into account on the accounting accounts:

• in columns 3 and 7 - by the code of the type of activity "Budget activity" (the value "1" in the 18th digit of the account number of the Chart of Accounts of Budgetary Accounting);
• in columns 4 and 8 - by the code of the type of activity "Income-generating activity" (the value "2" in the 18th digit of the account number of the Chart of Accounts of Budgetary Accounting);
• in columns 5 and 9 - according to the code of the type of activity "Activities with funds at temporary disposal" (the value "3" in the 18th digit of the account number of the Chart of Accounts of Budgetary Accounting).

As part of the funds from income-generating activities within the framework of the reporting of federal institutions, in particular, funds on the balance sheet account 220100000 “Institutional funds” can be reflected - as incoming balances of funds as of 01/01/2012 on personal accounts of state institutions closed in 2012 from income-generating activities. Accounted for as part of the funds at the temporary disposal of the institution include funds that the institution is not entitled to dispose of, subject to return after the occurrence of certain conditions to their owner or transfer to the destination in the prescribed manner. Such funds cannot be used by institutions for their own needs, and therefore they are not taken into account when forming the cost estimate.

In line 010 “Fixed assets (balance sheet value, account 10100000), total”, the Balance sheet indicators are given at their book value, that is, without reducing the book value of fixed assets by the amount of depreciation accrued on them. In fact, for the specified line of the Balance, the balance of the balance account 010100000 "Fixed assets" is given. It should be borne in mind that real estate objects are accepted for accounting as part of fixed assets on the balance sheet account 010100000 “Fixed Assets” only after state registration of the rights of an institution or other entity to real estate and transactions with it in the Unified State Register of Rights to Real Estate and Transactions with him. Prior to this, the cost of the relevant object must be reflected with the receiving party on off-balance account 01 (line 010 of the Certificate of availability of property and liabilities on off-balance accounts). The date of state registration of rights to real estate and transactions with it is the day of making the relevant entries in the Unified State Register of Rights.

Line 070 “Non-produced assets (book value, account 010300000)” of the Balance reflects the value of non-produced assets accounted for as of January 1 of the corresponding year on balance sheet account 010300000 “Non-produced assets”. In accordance with paragraph 70 of Instruction No. 157n, non-produced assets include objects of non-financial assets that are not products of production, the ownership of which must be established and legally secured (land, subsoil, etc.) used in the course of the institution's activities. In turn, the reflection in the accounting of the institution of transactions related to obtaining (granting) the rights to use objects of non-produced assets is not carried out on the balance sheet accounts of accounting for non-produced assets.

Such operations are subject to reflection on the off-balance account 01 “Property received for use”. At the same time, payments made by the institution for the right granted to them to use the object of non-produced assets are included in the expenses attributable to the financial result of the current financial year. In particular, on the off-balance account 01 the cost of land plots used by institutions on the right of permanent (unlimited) use (including those located under real estate objects) is to be reflected. They should be taken into account in 2011-2012. in accordance with the requirements brought in the letter of the Ministry of Finance of Russia dated October 21, 2011 No. 02-06-07 / 4680. Since 2011, land plots used by institutions on the right of permanent (perpetual) use (including those located under real estate objects) are subject, on the basis of a document (certificate) confirming the right to use the land plot, to be reflected at their cadastral value on an off-balance sheet account 01 " Property received for use” of the Unified Chart of Accounts.

Line 080 “Inventories (account 010500000)” of the Balance reflects the value of inventories accounted for as of January 1 of the corresponding year. In fact, for the indicated line of the Balance sheet, the balance on the balance sheet account 010500000 "Inventory" is given. It should be borne in mind that the inventories received as part of centralized supply and (or) intradepartmental transfer, for which there is no notice (f.0504805) of the transferring party, should initially be reflected on the off-balance account 22 “Material assets received through centralized supply” (line 222 "Information on the availability of property and liabilities on an off-balance account"). Before receiving the notice and other documents attached to it, the use of material reserves is allowed subject to the permission of the authorized executive body and (or) the main manager of budget funds. Line 177 “Cashier (account 020134000)” of the Balance reflects the balance of cash in the cash desk of the institution as of January 1 of the corresponding year. The basis for the formation of the indicator is the balance of the balance account 020134000 "Cashier".

The rest is possible within the budget. In particular, in accordance with paragraph 16 of the order of the Ministry of Finance of Russia dated 06.06.2008 No. 56n “On approval of the procedure for completing operations for the execution of the federal budget in the current financial year”, cash balances are allowed for the activities of recipients of federal budget funds on non-working and public holidays in the Russian Federation. Federation in January 2013 within the limits established by them in accordance with the requirements of the Regulation of the Central Bank of the Russian Federation of October 12, 2011 No. 373-P "On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation" the maximum allowable amount of cash, which can be kept at the box office. At the federal level, balances on accounts 020421000 "Bonds", 020422000 "Promissory notes" in the Balance Sheet can only be reflected under Chapter 092 "Ministry of Finance of the Russian Federation".

According to the accepted rules, the accounting of securities (bonds, promissory notes) that are debt obligations of the Russian Federation must be transferred to an administrator authorized to conduct transactions with securities of the Russian Federation. In turn, balances on accounts 020431000 "Shares", 020432000 "Authorized fund of state (municipal) enterprises" are allowed with the Federal Agency for State Property Management (Rosimushchestvo), which is an authorized federal executive body that performs the functions of managing federal property, and also from other federal executive authorities, when these powers are exercised by them in accordance with the resolution (order) of the Government of the Russian Federation on the maintenance of cadastral records in the relevant industry. In line 230 “Calculations on income (account 020500000)” of the Balance sheet, the amounts of receivables for the following settlements with customers, buyers and other debtors are reflected:

• the amounts of budget revenues administered in accordance with the established procedure by the main manager (manager, recipient) of budget funds (information regarding these calculations is reflected in columns 3 and 7 of the Balance Sheet);
• income from the sale of finished products (works, services), as well as other income in the framework of income-generating activities (information regarding these calculations is reflected in columns 4 and 8 of the Balance Sheet only if the relevant budgetary institutions were transferred to new conditions of financial security from 1 July 2012);
• income from the sale of finished products, the performance of work and the provision of services within the framework of the main budgetary activities of the institution (information regarding these calculations is reflected in columns 3 and 7 of the Balance).

The indicators in line 230 of the Balance are determined based on the balance of the balance sheet account 020500000 “Calculations on income”. When forming the indicator on line 230 “Calculations on income (account 020500000)”, it must be taken into account that balance accounts 020510000 “Calculations on tax income” and 020540000 “Calculations on the amounts of forced withdrawal” are allowed only for budgetary activities (columns 3 and 7 of the Report ). If there is a credit balance on account 020500000, the corresponding data is given in line 230 of the Balance with a negative value. Credit balances are also possible within the framework of the budgetary activities of an institution - when accruing returns of administered budget revenues.

Line 260 “Settlements on advances paid (account 020600000)” of the Balance reflects the amounts of receivables reflected in the prescribed manner as of January 1 of the corresponding year on balance account 020600000 “Settlements on advances issued”. Information about existing receivables and payables is given in the Balance Sheet in a generalized form without disclosing them for the corresponding accounts of analytical accounting. Often, according to the financial authorities and treasury authorities, the balances in lines 260 “Settlements on advances issued (account 020600000)” and 310 “Settlements with accountable persons (account 020800000)” are possible only under contracts that are not completed and roll over to the next year, if their execution envisaged in the next financial year.

With regard to settlements with accountable persons, only balances on business trips that roll over to the next calendar year are possible. It seems that in this case we can talk not about the possibility, but about the validity of the accrued amounts. After all, if the accountable person does not report within the established time limits for the amounts received by him under the report, they can be recorded on account 020800000 “Settlements with accountable persons” until they are repaid by the debtor and (or) deductions are made on the basis of a written order of the head of the organization, the written consent of the debtor himself and (or) duly executed executive document. However, in any case, the explanatory note (Section 4 "Analysis of financial reporting indicators of the subject of budget reporting" of the text part of the Explanatory Note (f. 0503160) to the annual budget reporting discloses the legal grounds and causes of receivables, the reasons for their increase compared to the data of the previous reporting period, as well as measures taken to reduce it.

It is allowed, in the cases established by the legislation of the Russian Federation, to provide for the issuance of advance payments for the ongoing stages of research and development work carried over to subsequent years, as well as for work on the manufacture of products (performance of work), if the duration of the technological cycle for their manufacture (performance) is more than one year. At the same time, advances are issued within the adjusted limits of budget obligations for the corresponding financial year. Line 310 “Settlements with accountable persons (account 020800000)” of the Balance reflects the amount of accounts receivable on settlements with accountable persons as of January 1 of the corresponding year.

The indicators for the specified line of the Balance are formed based on the balance of the balance account 020800000 "Settlements with accountable persons". Justified is only the debt of accountable persons for the cost of paying business trips, the period of which falls on the end of one year and the beginning of the next year. The amounts of such debt can be fully reflected in line 310 of the Balance. In all other cases, accountable persons must report for the amounts of cash received under the report before the end of the relevant financial year. Accountable amounts not returned within the established period can be reflected in the balance sheet account 020982000 “Settlements for shortages of other financial assets” with their reflection in the debit of account 020982560 and the credit of the corresponding analytical accounting accounts of account 020800000 “Settlements with accountable persons”. In this case, the corresponding amounts at the reporting date will already have to be reflected in line 320 of the Balance. In the event that the advance report on the cash funds spent received against the report is drawn up for a larger amount than the amount of debt that was due to the relevant person (the so-called advance report with overspending), a credit balance may be formed in accounting for the corresponding accounts of analytical accounting account 020800000. If the indicated amount as of January 1 of the corresponding year cannot be balanced against other amounts of receivables of accountable persons, the indicator on line 310 should be reflected with a minus sign.

If the employee reports on the advance report on the production of relevant expenses (payment of travel expenses, purchase of material assets, etc.) without initially receiving any cash for the relevant purposes under the report, it is recommended to reflect the amount of debt on the balance sheet account 030200000 “Calculations on accepted obligations” and line 490 of the Balance. In this case, the person cannot be recognized as accountable, since no cash was issued to him under the report. On line 534 "Intradepartmental settlements (account 030404000)" of the Balance, the balance of balance account 030404000 "Intradepartmental settlements" recorded as of January 1 of the corresponding year is reflected. If the balance of the specified account is in debit, the corresponding indicator is given with a minus sign. The corresponding data on line 534 should be given after the final entries, during which account 030404000 with the recipient of budget funds may not be closed. In particular, at the institution level, this account is not closed for the amount of pending settlements. The formation of the balance is possible at the level of the manager (chief manager) of the budget funds, as well as at the customer of the centrally supplied property in case of discrepancy between the reporting data and the data of subordinate recipients (managers).

At this level, the corresponding amounts are written off from account 030404000 to the amounts reflected in the reporting of subordinate recipients (managers). The purpose of the Certificate (f.0503125) is to consolidate interrelated indicators in the reporting of all participants in the budget process - managers, main managers, as well as bodies organizing the execution of budgets, and at the final stage - the body organizing cash execution of budgets (at the level of the federal budget - the Federal treasury). The certificate is drawn up separately for each account to be excluded, separately for budgetary and income-generating activities. Before submitting the certificate, it is necessary to conduct a reconciliation with the counterparty with which the relevant settlements (transactions) were carried out.

For the purposes of consolidation, the entire list of transactions, the turnover of which is subject to exclusion, must be clearly divided into cash (accompanied by cash flow) and non-cash (no cash flow). At the same time, for the purposes of generating the Certificate (f.0503125), cash settlements are understood to be settlements on operations with cash, reflected in correspondence with the corresponding accounts of analytical accounting of accounts 120121000, 120122000, 120123000, 120127000, 121002000, 120200000, 0003. it is determined which transactions should be excluded from which reporting forms. Not only turnovers on the corresponding balance accounts (030404000 "Intradepartmental settlements", etc.) are subject to exclusion when forming the Balance indicators, but also turnovers according to the KOSGU codes of the corresponding accounts when forming the indicators of the corresponding reporting forms.

There are several levels of consolidation of the relevant budget reporting data. At the first level of consolidation, operations of the recipient of budget funds with its separate subdivisions, endowed with the right to independently maintain budget accounting, form and submit reports, are subject to consolidation. In this case, the mutual settlements of the parent organization and separate subdivisions, reflected in account 230404000 “Intradepartmental settlements”, are subject to exclusion (provided that the transition to the order of financial support only through budget financing was carried out during 2012).

This refers to the transfer of funds for the payment of VAT by the parent organization for all operations (including those carried out by separate divisions), as well as mutual transfers of funds for making payments on other taxes and fees. At the same time, transfers of funds reflected under the KOSGU codes 510 “Receipts to budget accounts” and 610 “Withdrawals from budget accounts” should also be mutually excluded. At the level of the main managers (managers) of budget funds, the amounts of intradepartmental settlements reflected on the balance sheet account 130404000 "Intradepartmental settlements" are subject to mutual exclusion, including:

• operations for the centralized supply of institutions with non-financial assets;
• operations on any intra-departmental movement of non-financial assets and (or) liabilities (including on the relocated personnel, etc.);
• operations for the intradepartmental movement of funds within the framework of income-generating activities (including cases of centralization of extrabudgetary funds and their redistribution);
• amounts of financing to bank accounts of institutions in rubles and (or) foreign currency.

Additionally, as part of the annual budget reporting, the main administrators submit summary certificates (f. 0503125) on accounts 130406000, 230406000 "Settlements with other creditors" in terms of accounting operations to change the type of subordinate state institutions during 2012. At the same time, columns 2, 3, 4 consolidated Certificates (form 0503125) for accounts 130406000, 230406000, 730406000 “Settlements with other creditors” are not filled out. The indicators of the indicated summary references must be verified with the indicators of the references for consolidated settlements (f.0503725) for accounts 230406000, 430406000, 530406000, 730406 000, formed and presented as part of the consolidated financial statements of the relevant state budgetary and autonomous institutions. When institutions form indicators of the Reference on account 030406000, column 1 indicates the name of the recipient of budgetary funds after changing its type. Columns 2, 3, 4 are not filled. Column 5 indicates the number of the corresponding account 030406000 “Settlements with other creditors”, which reflects settlements with the counterparty, containing the account number with the value “zero” in the first 17 digits. At the level of the financial body (the body organizing the execution of the budget), transactions between different main managers and (or) subordinate to different main managers and recipients of budget funds within the same budget level for gratuitous receipt (transfer) of financial, non-financial assets and liabilities are subject to exclusion.

In this case, turnovers on accounts 1 (2.7) 40120241 “Expenses on gratuitous transfers to state and municipal organizations”, 1 (2.7) 040110180 “Other income”, as well as turnovers according to the KOSGU codes of corresponding accounts, are subject to exclusion. The exclusion of data is made from such reporting forms as “Reference on the conclusion of budget accounting accounts of the reporting financial year” (f.0503110), “Report on financial performance” (f.0503121) and a consolidated explanatory note. Indicators of the Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503127) must be formed in accordance with paragraphs. 52-59 Instructions No. 191n. At the same time, transactions with funds in transit are subject to reflection in column 6 of section 1 “Budget revenues” and section 3 “Sources of financing the budget deficit” of the Report, and column 7 for these sections reflects only non-cash transactions.

In order to ensure the reliability of the Report, the chief administrators have the right to organize a reconciliation of the reporting indicators of subordinate recipients of budgetary funds with the data of the territorial bodies of the Federal Treasury (financial bodies). The report on the execution of estimates of income and expenses for income-generating activities of the chief manager, manager, recipient of budgetary funds (f.0503137) is formed by state, budgetary and autonomous institutions and submitted by them to the chief administrators of budget funds. At the federal level, the form is submitted in terms of operations for transferring to the budget revenue, or to the corresponding personal accounts in 2012, unused balances of funds received by the above institutions from income-generating activities as of 01.01.2012. In addition, in terms of these operations, state, budgetary and autonomous federal institutions form and submit to the chief administrators of federal budget funds budget reporting in the following forms:

• Balance (f. 0503130);
• Certificate on the conclusion of accounts of budgetary accounting of the reporting financial year (f. 0503110);
• Report on financial performance (f. 0503121);
• Information about the balances of funds on the accounts of the recipient of budgetary funds (f. 0503178).

The indicators of the forms included in the explanatory note have undergone some changes.

Features of the formation of financial statements of budgetary and autonomous institutions for 2012

According to the changes made to Instruction No. 33n, the Balance form (f.0503730) is supplemented with the following data:

• line 337 - this line reflects the change in the book value of the especially valuable movable, immovable property of the institution, equal to the amount of depreciation deductions for such property at the beginning of the reporting period (column 4) and at the end of the reporting period (column 8); the indicator is reflected with a plus sign;
• line 338 - this line reflects the value of the net value of the institution's especially valuable movable, immovable property, which is determined by summing up the data on lines 336 (as before, it reflects the credit balance on account 021006000 "Settlements with the founder") and 337;
• line 623.1, which reflects the amount of depreciation deductions for especially valuable movable, immovable property of the institution at the beginning of the reporting period (column 4) and at the end of the reporting period (column 8). The indicator is displayed with a plus sign.

The above data is necessary to link the accounts of the founder and subordinate budgetary (autonomous) institutions. The indicators of the “Report on the implementation by the institution of the plan of its financial and economic activity” (f.0503737) in terms of receiving subsidies from the relevant budget must correspond to the costs of the authorized bodies for the implementation of the functions and powers of the manager. The corresponding reconciliation will be monitored by the founder. Certificates on consolidated settlements (f.0503725) are compiled and submitted under account 030406000 “Settlements with other creditors” separately by type of financial security (codes 2, 4, 5, 6, 7) in terms of accounting operations of state (municipal) institutions to change their type during the financial year. In this case, the balances on the relevant accounting accounts had to be transferred to the balance sheet of the “new” institution in the manner that was stipulated in the letter of the Ministry of Finance of Russia dated December 22, 2011 No. 02-06-07 / 5236.

This letter brought the Guidelines for the reflection in the accounting of state (municipal) institutions, as well as state authorities (state bodies), local governments, management bodies of state non-budgetary funds of accounting records for the transformation during the financial year in accordance with the provisions of the Federal Law of 08.05. 2010 No. 83-FZ “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions” of a state (municipal) institution by changing its type. The financial result reflected in columns 4 (5) in line 300 of the “Report on the financial performance of the institution” (f.0503721) for 2012 must correspond to the financial result reflected in the Balance (f.050373) (the sum of the differences in the indicators of columns 7 and 3 (8 and 4) on lines 623, 624, 625, respectively), reduced by the amount of the balance formed during the reporting period on the relevant analytical accounts of account 030406000 “Settlements with other creditors”, reflected in the Certificate (f.0503710). When generating the data “Information on the movement of non-financial assets of an institution” (f.0503768), the disposal of non-financial assets when an asset is transferred from one type of financial security to another (entry on the debit of account 030406000 and the credit of the corresponding accounts of analytical accounting of account 010004000 “Non-financial assets”) is subject to reflection in column 6 "Disposal (decrease)".

Interrelation of indicators of reporting data on real estate and especially valuable movable property

Indicators on account 120433000 "Participation in state (municipal) institutions" may be with the founders who have subordinate budgetary and autonomous state (municipal) institutions. This account reflects the value of real estate and especially valuable movable property, which were allocated in accordance with the established procedure to subordinate budgetary (autonomous) institutions, as well as the value of property acquired by these institutions at the expense of funds allocated by the founders. The cost of such property of subordinate institutions is reflected in line 212 “Shares and other forms of participation in capital (account 020430000)” of the Balance Sheet (form 0503120) of the founders.

In order to draw up the annual budget reporting by the founder for 2012 in the amount of the value of real estate and especially valuable movable property, taking into account the accrued depreciation, the founders had to take into account the value of real estate and (or) especially valuable movable property, which were endowed with subordinate budgetary and autonomous institutions. If the corresponding amounts on the specified account were reflected in 2011, it was necessary, in accordance with the letter of the Ministry of Finance of Russia dated September 18, 2012 No. 02-06-07 / 3798, to clarify the data on the balance sheet account 120433000 for changes in the value of such vested in subordinate budgetary and autonomous institutions. It should be noted that according to the provisions of Art. 120 of the Civil Code of the Russian Federation, real and especially valuable movable property, in respect of which the institution does not have the right to independently dispose, includes:

• immovable property and especially valuable movable property assigned to a state (municipal) autonomous institution by the owner of this property or acquired by an autonomous institution at the expense of funds allocated by such an owner. These objects, in accordance with Instruction No. 157n, are reflected in the accounting of the institution on the corresponding accounts of the analytical accounting of accounts 410110000 “Fixed assets - real estate of the institution”, 410120000 “Fixed assets - especially valuable movable property of the institution”, 410220000 “Intangible assets - especially valuable movable property of the institution”, 410520000 "Inventory - especially valuable movable property of the institution"; in terms of property acquired at the expense of funds from income-generating activities before changing its type and assigned to an autonomous institution - on the relevant accounts of the analytical accounting of accounts 210120000 “Fixed assets - especially valuable movable property of an institution”, 210220000 “Intangible assets - especially valuable movable property institutions”, 210520000 “Inventory - especially valuable movable property of an institution”;
• especially valuable movable property assigned to a state (municipal) budgetary institution by the owner of this property or acquired by a budgetary institution at the expense of funds allocated by the owner of the property of a budgetary institution - these objects of property, in accordance with Instruction No. in terms of property acquired at the expense of funds from income-generating activities before changing its type and assigned to budgetary institutions - on accounts 210120000, 210220000, 210520000; as well as real estate, regardless of the source from which the real estate was acquired, - according to Instruction No. 157n, it is reflected in accounts 410110000, 210110000.

Indicators of the book value of especially valuable movable property assigned to a budgetary (autonomous) institution by the owner of this property or acquired by a budgetary (autonomous) institution at the expense of funds allocated by the owner of the property of the institution, and real estate, as well as immovable property and especially valuable movable property assigned to by an autonomous institution, the owner of this property or acquired by an autonomous institution at the expense of funds allocated from the budget of the founder, reflected in the statements of the chief administrator of budget funds on the relevant accounts of analytical accounting account 120433000, should be comparable with the indicators of this property in the balance sheet of the state (municipal) institution (f. 0503730), reflected in the credit of the corresponding accounts of analytical accounting of account 021006000.

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budgetaryreporting:kinds,forms,ordercompilingandrepresentation

1. Theoretical foundations of budget reporting

1.1 General provisions and basic requirements for budget reporting

1.2 Composition and content of budget reporting

1.3 Users of budget reporting

2. Practical task

2.1 Solution of a cross-cutting problem

2.2 Filling in the transaction journals and general ledger

1. Theoreticalbasicsbudgetaryreporting

1.1 Generalprovisionsandmainrequirements,presentedtobudgetaryreporting

A unified methodology and standards for budget accounting and budget reporting are established by the Ministry of Finance of the Russian Federation in accordance with the provisions of the Budget Code.

Budget accounting is an ordered system for collecting, registering and summarizing information in monetary terms on the state of financial and non-financial assets and liabilities of the Russian Federation, constituent entities of the Russian Federation and municipalities, as well as on transactions that change 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 performance;

Cash flow statement;

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 budget execution balance sheet contains data on non-financial and financial assets, liabilities of the Russian Federation, constituent entities of the Russian Federation and municipalities on the first and last day of the reporting period according to the accounts of the budget accounting chart of accounts.

The statement of financial performance contains data on the financial result of activities in the reporting period and is compiled according to the classification codes of operations of the general government sector.

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) task and (or) other results of the use of budget allocations by the main managers (managers, recipients) of budget funds in the reporting financial year.

The main managers of budgetary funds (recipients of budgetary funds) may apply departmental (internal) acts that provide detailed financial information in compliance with a single methodology and standards of budget accounting and budget reporting.

The main administrators of budget funds, the main administrators of budget revenues, the main administrators of sources of financing the budget deficit draw up consolidated budget reports based on 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.

The chief administrators of the funds of the federal budget, the budget of a constituent entity of the Russian Federation, and the local budget submit consolidated budget reports to the Federal Treasury, financial authorities of constituent entities of the Russian Federation, and financial authorities of municipalities within the time limits set by them and on the basis of the consolidated budget reports of the respective chief administrators of budgetary funds.

The budget reporting of the Russian Federation, subjects of the Russian Federation and municipalities is annual. The budget execution report is quarterly.

The budget reporting of the Russian Federation, constituent entities of the Russian Federation, municipalities is submitted by the relevant financial authorities to the Government of the Russian Federation, the highest executive body of state power of the constituent entities of the Russian Federation, local administration.

The report on the execution of the federal budget, the budget of a constituent entity of the Russian Federation, and the local budget for the first quarter, six months and nine months of the current financial year is approved by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, and the local administration, respectively, and is sent to the relevant legislative (representative) body and created by it. body of state (municipal) financial control.

Annual reports on the execution of the federal budget, the budget of a constituent entity of the Russian Federation, and local budgets are subject to approval, respectively, by federal law, the law of a constituent entity of the Russian Federation, and a municipal legal act of the representative body of the municipality.

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.

When conducting budget accounting on a contractual basis by a centralized accounting department or a specialized organization, the financial statements are signed by the head of the main manager, manager, recipient of budget funds; the body organizing the execution of budgets, the body providing cash services for the execution of budgets, and the head of the centralized accounting department, or a specialized organization.

1.2 Compoundandcontentbudgetaryreporting

Budget reporting is prepared by the chief administrators, administrators, recipients of budget funds, chief administrators, administrators of budget revenues, chief administrators, administrators of sources of financing the budget deficit, financial authorities, treasury bodies, bodies providing cash services, on the following dates: monthly - on the first day of the month following the reporting year, 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 year.

The first reporting year for newly created chief administrators, administrators, recipients of budgetary funds, chief administrators, budget revenue administrators, chief administrators, administrators of budget deficit financing sources, financial bodies, treasury bodies, bodies providing cash services, is considered the period from the date of their registration in in accordance with the procedure established by the legislation of the Russian Federation until December 31 of the year of their creation.

The reporting year for the purposes of budgetary reporting for public institutions created by changing the type of state (municipal) budgetary, autonomous institution is the period from the date of the type change (from the date of inclusion of the established public institution in the register of recipients of budgetary funds) in accordance with the procedure established by the legislation of the Russian Federation until December 31 year of their creation.

Monthly and quarterly reports are interim and are compiled on an accrual basis from the beginning of the current financial year.

Budget reporting is provided on paper and (or) in the form of an electronic document, with presentation on electronic media or by transmission via telecommunication channels in the manner established by the main manager of budgetary funds with mandatory information security in accordance with the legislation of the Russian Federation.

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, compilation and presentation of budget reporting, bound and numbered, with a table of contents and a cover letter.

Additional forms of budget reporting for their submission as part of monthly, quarterly, annual budget reporting, as well as the procedure for their preparation and submission can be established:

The main manager of budgetary funds - for managers subordinate to him, recipients of budgetary funds;

Chief administrator of budget revenues - for administrators of budget revenues subordinate to him;

Chief administrator of sources of financing the budget deficit - for subordinate administrators of sources of financing the budget deficit;

Financial body - for the main managers, managers and recipients of budgetary funds, chief administrators, administrators of budget revenues, chief administrators, administrators of sources of financing the budget deficit, for their territorial bodies organizing the implementation of the budget;

The financial body authorized to generate a report on the execution of the corresponding consolidated budget of the budget system of the Russian Federation - for the financial bodies of budgets, the report on the execution of budgets of which is included in the report on the execution of the corresponding consolidated budget of the budget system of the Russian Federation;

The treasury body, the body providing cash services - for their territorial bodies.

Budget reporting is signed by the head and chief accountant of the chief manager, manager, recipient of budgetary funds, chief administrator, administrator of budget revenues, chief administrator, administrator of budget deficit financing sources, financial authority, treasury body, body providing cash services. Budget reporting forms containing planned (forecast) and analytical indicators, in addition, are signed by the head of the financial and economic service.

In the event that the recipient of budgetary funds, the administrator of budget revenues, the administrator of sources of financing the budget deficit transfers the authority to maintain budget accounting to another state (municipal) institution, budget reporting is drawn up and submitted in the manner prescribed by the Instruction and the agreement on the transfer of authority to maintain budget accounting. Budget reporting compiled by the centralized accounting department is signed by the head of the recipient of budget funds, the administrator of budget revenues, the administrator of sources of financing the budget deficit, who delegated the authority to keep records, the head and chief accountant (specialist accountant) of the centralized accounting department that maintains budget accounting.

Budget reporting is prepared:

Based on the data of the General Ledger and (or) other budget accounting registers established by the legislation of the Russian Federation for recipients of budget funds, administrators of budget revenues, administrators of sources of financing the budget deficit, financial authorities, treasury bodies, with mandatory reconciliation of turnovers and balances according to analytical accounting registers with turnovers and balances according to synthetic accounting registers;

Based on indicators of budget reporting forms submitted by recipients, administrators, chief administrators of budget funds, administrators, chief administrators of budget revenues, administrators, chief administrators of sources of financing the budget deficit, financial authorities, treasury authorities, bodies providing cash services, summarized by summing indicators of the same name on the relevant lines and columns, with the exclusion, in accordance with the procedure established by this Instruction, of interrelated indicators for the consolidated positions of the budget reporting forms.

An inventory of assets and liabilities should be carried out in accordance with the established procedure before the preparation of annual budget reports.

The main managers (managers) of budgetary funds, exercising the functions and powers of the founder in relation to state (municipal) budgetary and autonomous institutions created by the Russian Federation, a constituent entity of the Russian Federation, a municipality, financial authorities of public law entities form a consolidated (consolidated) budget reporting, taking into account reconciliation interdependent indicators of the annual, quarterly consolidated financial statements of budgetary and autonomous institutions, formed by them on the basis of the financial statements of budgetary, autonomous institutions, submitted by budgetary, autonomous institutions in the forms and in the manner established by the Ministry of Finance of the Russian Federation.

If all the indicators provided for by the budget reporting form approved by the Instruction 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.

If the structure of the budget reporting form provides for indicators of comparison of planned (forecast) indicators with those actually formed in the reporting period, but there are no planned (forecast) indicators, the calculation of comparison indicators is not carried out.

Budget reporting is compiled on an accrual basis from the beginning of the year in rubles with an accuracy of the second decimal place after the decimal point.

Chief administrator, manager of budget funds, chief administrator, administrator exercising certain powers of the chief administrator, budget revenues, chief administrator, administrator exercising certain powers of the chief administrator, sources of financing the budget deficit, based on the information provided by the managers and recipients of budget funds, administrators of budget revenues, administrators of sources of financing the budget deficit of the budget reporting draws up a consolidated and (or) consolidated budget reporting and submits it to the financial authority of the relevant budget and (or) the chief administrator of budget funds, the chief administrator of budget revenues, the chief administrator of sources of financing the budget deficit within the time limits established by them.

Compilation of the said summary and consolidated budgetary statements The Founder carries out upon reconciliation of the conformity of interrelated indicators for transactions with budgetary, autonomous institutions subordinate to him, reflected in the budgetary statements and in the consolidated financial statements of budgetary, autonomous institutions, formed by him on the basis of the budgetary, autonomous institutions submitted in the prescribed manner accounting institutions.

The financial body, on the basis of the consolidated budget statements submitted to it, draws up a consolidated budget statement on the execution of the budget and submits it to the financial body authorized to form statements on the execution of the corresponding consolidated budget, within the time limits established by it.

In order to ensure the compliance of interrelated indicators for operations with budgetary, autonomous institutions, the financial body:

When compiling the said consolidated budgetary statements, it reconciles the conformity of the interrelated indicators of the operations of the Founders and budgetary, autonomous institutions, reflected in the consolidated financial statements of budgetary, autonomous institutions of public law education, formed by them on the basis of the financial statements of budgetary, autonomous institutions submitted in the prescribed manner by the Founders and the consolidated budget reporting;

Submits consolidated financial statements of budgetary, autonomous institutions of public law education to the body authorized to generate reports on the execution of the relevant consolidated budget, within the time limits established by it.

The following forms of reports are included in the budget reporting:

For the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues:

Balance sheet of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503130);

Certificate of the amounts of consolidated revenues to be credited to the budget account (f. 0503184);

Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503127);

Report on accepted budgetary obligations (f. 0503128);

Separation (liquidation) balance sheet of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503230);

For financial authority:

Balance sheet for receipts and withdrawals of budgetary funds (f. 0503140);

Balance of budget execution (f. 0503120);

Help on consolidated settlements (f. 0503125);

Certificate on the conclusion of accounts of budgetary accounting of the reporting financial year (f. 0503110);

Report on cash receipts and disposal of budget funds (f. 0503124);

Report on budget execution (f. 0503117);

Cash flow statement (f. 0503123);

Report on financial performance (f. 0503121);

Explanatory note (f. 0503160);

For the financial body authorized to prepare budget reports on the execution of the corresponding consolidated budget of the Russian Federation:

Balance of execution of the consolidated budget of the subject of the Russian Federation and the budget of the territorial state extra-budgetary fund (f. 0503320);

Editing on consolidated settlements (f. 0503125);

Report on the execution of the consolidated budget of the constituent entity of the Russian Federation and the budget of the territorial state extra-budgetary fund (f. 0503317);

Consolidated cash flow statement (f. 0503323);

Consolidated statement of financial performance (f. 0503321);

Certificate on the conclusion of accounts of budgetary accounting of the reporting financial year (f. 0503110);

Explanatory note to the report on the execution of the consolidated budget (f. 0503360);

For the Treasury:

Balance sheet for operations of cash services for budget execution (f. 0503150);

Help on consolidated settlements (f. 0503125);

Certificate on the conclusion of accounts of budgetary accounting of the reporting financial year (f. 0503110);

Report on receipts and disposals (f. 0503151);

Consolidated statement of cash receipts and disposals (f. 0503152);

Report on operations on receipts to the budget system of the Russian Federation, accounted for by the Federal Treasury (f. 0503153);

Explanatory note (f. 0503160).

For the body providing cash services:

Report on cash receipts and withdrawals of funds from budgetary institutions, autonomous institutions and other organizations (f. 0503155);

Balance sheet for cash service operations of budgetary institutions, autonomous institutions and other organizations (f. 0503154);

Certificate on the conclusion of budget accounting accounts of the reporting financial year of the body providing cash services to budgetary institutions, autonomous institutions and other organizations (f. 0503111).

1.3 Usersbudgetaryreporting

The recipient of budgetary funds submits budgetary statements to his superior manager (chief manager) of budgetary funds within the time limits established by him.

The budget revenue administrator submits budget reports to his higher administrator, who performs certain powers of the chief budget revenue administrator, and (or) the chief budget revenue administrator within the time limits set by him.

The administrator of sources of financing the budget deficit submits budget reports to his higher administrator, who performs certain powers of the chief administrator of sources of financing the budget deficit, and (or) the chief administrator of sources of financing the budget deficit within the time limits set by him.

Chief administrator, manager of budget funds, chief administrator, administrator exercising certain powers of the chief administrator, budget revenues, chief administrator, administrator exercising certain powers of the chief administrator, sources of financing the budget deficit, based on the information provided by the managers and recipients of budget funds, administrators of budget revenues, administrators of budget deficit financing sources of budget reporting draws up consolidated budget reports and submits them to the financial authority of the relevant budget and (or) the main manager of budget funds, the chief administrator of budget revenues, the chief administrator of budget deficit financing sources within the time limits set by them.

The founder of budgetary and autonomous institutions, on the basis of the financial statements submitted by autonomous and budgetary institutions, shall prepare consolidated financial statements of budgetary and autonomous institutions.

The financial body, on the basis of the consolidated budget statements submitted to it, draws up consolidated budget statements on the execution of the budget and submits it to the body organizing the execution of the budget, authorized to generate statements on the execution of the corresponding consolidated budget, within the time limits established by it.

The financial body, on the basis of the consolidated financial statements of budgetary and autonomous institutions submitted to it, draws up consolidated financial statements of budgetary and autonomous institutions of public legal education and submits them to the body authorized to generate reports on the execution of the relevant consolidated budget within the time limits established by it.

2. Practicalexercise

2.1 Solutionthroughtasks

accounting budget reporting

Table 1 - List of business transactions

2.2 fillingmagazinesoperationsandmainbooks

In this coursework, we need to fill out the following transaction logs:

Journal of operations on the cash account within the framework of budgetary activities (Appendix 1);

Journal of operations on the account with non-cash funds in the framework of budgetary activities (Appendix 2);

Journal of operations on non-cash funds within the framework of entrepreneurial activity (Appendix 3);

Journal of transactions for settlements with suppliers and contractors in the framework of budgetary activities (Appendix 4);

Journal of transactions for settlements with suppliers and contractors in the framework of entrepreneurial activities (Appendix 5);

Journal of wage transactions in the framework of budgetary activities (Appendix 6);

Journal of wage transactions in the framework of entrepreneurial activity (Appendix 7);

Journal of operations for the disposal and transfer of non-financial assets in the framework of budgetary activities (Appendix 8);

Journal of operations for the disposal and transfer of NFAs in the framework of entrepreneurial activities (Appendix 9);

Journal of operations for other operations within the framework of budgetary activities (Appendix 10);

Journal of operations for other operations in the framework of entrepreneurial activity.

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The procedure for compiling and submitting financial statements by budgetary institutions is regulated in accordance with the Order of the Ministry of Finance of Russia dated August 24, 2007 No. 72n "On Approval of the Instruction on the Procedure for Compiling and Submitting Annual, Quarterly and Monthly Budgetary Reporting on the Execution of Budgets of the Budgetary System of the Russian Federation".

The Ministry of Finance of Russia in this Instruction renamed and changed the existing reporting forms:

Balance of budget execution of the main manager (manager), recipient of budget funds (f.0503130) - in the Balance sheet of the main manager (manager), recipient of budget funds (f.0503130);

Budget execution balance sheet (f.0503120) - to the Consolidated balance sheet of the body organizing budget execution (f.0503120);

Statement of cash receipts and disposals (f.0503123) - to the Cash Flow Statement (f.0503123);

Report on budget execution (f.0503122) - in the Report on budget execution (f.0503117).

The following forms are excluded from budget reporting:

from the Balance - Reference to the balance sheet on the conclusion of accounts of budgetary accounting of the reporting financial year;

Help on internal settlements (f.0503125);

Certificate of cash balances in the bank accounts of the recipient of budget funds (f.0503126);

Monthly report on budget execution (f.0503128);

Help on non-cash transactions for the execution of the budget (f.0503129).

Separated into separate forms:

Certificate on the conclusion of accounts of budgetary accounting of the reporting financial year (form 0503110);

Report on the execution of estimates of income and expenses for income-generating activities of the main manager (manager), recipient of budget funds (f. 0503137).

In addition to the already familiar forms of budget reporting, the Instruction introduced new forms:

for the main manager (manager), recipient of budget funds:

Help on consolidated settlements (f.0503125);

Separation (liquidation) balance sheet of the main manager (manager), recipient of budget funds (f.0503230).

The explanatory note is expanded in the form of forms:

Information about the balance of funds on the accounts of the recipient of budget funds (f.0503178);

Information on the dynamics and structure of the main indicators of budget execution (f.0503179);

Information on the cash execution of the estimate of income and expenses for income-generating activities (f. 0503182)

The reporting scheme has remained unchanged: the recipients of budget funds submit reports to managers, the main managers of budget funds, they submit reports to the financial authority, which, in turn, submits consolidated reports to the financial authority authorized to form consolidated reports of the constituent entity of the Russian Federation, municipality. The indicators of budget reporting forms are summarized by summing up indicators of the same name and excluding related indicators in the manner prescribed by Instruction No. 72n.

Recipients of budget funds submit the Balance of the main manager (manager), recipient of budget funds (f.0503130), Statement of financial performance (f.0503121), Explanatory note (f.0503160) to their managers or main managers, who, by summarizing the data, constitute a consolidated reporting, excluding the amounts on the accounts of intra-economic settlements, the results of which are presented in the Certificate on consolidated settlements (f.0503125).

On the basis of budget reporting and a report on cash receipts and withdrawals of funds from the relevant budgets, quarterly reports are prepared on the execution of the federal budget of the Russian Federation (subject of the Russian Federation, local budget), which is submitted to the Government of the Russian Federation (the highest executive body of state power of the constituent entities of the Russian Federation, local administration) for approval.

The approved quarterly report is sent to the appropriate legislative (representative) body and the body of state (municipal) financial control established by it. Annual reports on the execution of budgets must be approved, respectively, by federal law, the law of the subject of the Federation, the municipal legal act of the representative body of the municipality.

According to the Instruction, state authorities, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, local governments and budgetary institutions created by them, i.e. main managers, managers, recipients of budget funds; bodies organizing budget execution, bodies providing cash services for budget execution draw up budget reporting 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 of the month following the reporting month. Moreover, monthly and quarterly reporting is compiled on an accrual basis from the beginning of the year.

The reporting year for all organizations and institutions of the Russian Federation is the period from January 1 to December 31 inclusive.

For newly established institutions, the first reporting year is the period from the date of acquisition of the rights of a legal entity to December 31, inclusive, and for institutions established after October 1, the period to December 31 of the next year, inclusive.

Budget reporting is prepared in a bound form with page numbering, a table of contents and a cover letter on paper media, as well as on electronic media. Reporting is presented in rubles with an accuracy of the second decimal place after the decimal point.

Budget reporting is submitted 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.

Submitted reports must be free of erasures and unspecified corrections. The correction of errors must be confirmed by the signature of the chief accountant (or the person replacing him), the chief administrator of federal budget funds, indicating the date of correction. In this case, the erroneous entry is corrected by crossing out the wrong amounts and text with a thin line so that the crossed out one can be read, and writing the correct amounts and text over the crossed out one.

When budget accounting is carried out by a third-party specialized organization under an agreement or by a centralized accounting department, financial statements are signed by the head of the main manager, manager, recipient of budget funds; the body organizing the execution of budgets, the body providing cash services for the execution of budgets, and the head of a specialized organization (centralized accounting) that maintains budget accounting.

Budget reporting (with the exception of summary and consolidated) is compiled on the basis of the General Ledger data. Prior to the preparation of budget reporting, a reconciliation of turnovers and balances in analytical accounting registers with turnovers and balances in budget accounting accounts is carried out.

At the end of the reporting financial year, the turnovers on the accounts reflecting the increase and decrease in assets and liabilities are not transferred to the budget accounting registers of the next financial year.

The formation of indicators of established reporting forms is carried out in accordance with the requirements of the Instruction 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 reporting, approved by order of the Ministry of Finance of Russia dated August 24, 2007 No. 72n. In the case when the data on individual reporting indicators do not have a numerical value, the corresponding columns are filled in with a dash. If, in accordance with the regulatory legal documents on budget accounting, the indicators have a negative value, then in the budget reporting this indicator is reflected with a minus sign.

Reporting is the final stage of the accounting process, therefore, reporting is preceded by a reconciliation of turnovers and balances on analytical accounting accounts with turnovers and balances on synthetic accounting accounts. They must be identical. In case of a discrepancy between the turnovers, it is necessary to verify the entries on the accounts, recalculate the totals and eliminate the identified discrepancies.

The balances of unused budgetary funds of an institution financed from the federal budget are closed by banking institutions on December 31. Other balances of budgetary funds of institutions financed from the budgets of administrative-territorial entities are not closed at the end of the year, but are transferred to the next year and are credited to current funding.

Funds, including budget financing, are transferred to current accounts in accordance with the established procedure. In addition, the settlement account holds funds from the unified wage fund, the industrial and social development fund, etc. The balances on settlement accounts are not closed at the end of the year and are transferred to the next year.

Settlements with debtors and creditors should be completed by the end of the year. For settlements with accountable persons, the balances of unused funds must be returned, for unused funds, advance reports must be drawn up.

When compiling the balance sheet and filling out separate forms, the data of the previous year are taken from the report for the previous year. At the same time, it is important to ensure the comparability of the indicators of the reporting period and the indicators of the previous year, taking into account changes in the methodology for their compilation. For example, if in the reporting year the procedure for assessing or calculating this or that indicator was changed, or there were structural changes in the organization of the work of the institution, then the reporting indicators of the previous year are recalculated taking into account these changes.

Financial statements can be correctly prepared provided that all preparatory work is carried out in a timely manner and the established requirements are met. To do this, it is necessary: ​​to comply throughout the reporting year with the accepted methodology for recording business transactions and property valuation, determined on the basis of existing rules.

The reality and reliability of the information contained in the reporting on the property and obligations of the institution, its financial position and performance in the reporting period depend not only on the correct execution of documents and accounting registers, but also on the timeliness and completeness of the annual inventory. After which, the accounting department of the institution makes additional entries on the accounts and draws up a preliminary balance sheet for December 31. Current accounting accounts are closed.

Submission of budget reporting is a whole process of activity of a budgetary institution, regulated at all levels of regulation of budgetary accounting and reporting in the Russian Federation. It is very important that, in accordance with Instruction No. 72n, special attention is paid to this moment, and the rights of budget recipients are expanded in it. It also inspires confidence that with such a thorough and scrupulously described provision on the preliminary work that must be carried out before filling out the reporting, and the precise regulation of the procedure for submitting the reporting itself, it is quite possible to avoid errors when filling out the forms, which previously, unfortunately, were only detected during the last consolidation at the level of the federal budget of the Russian Federation.