Bookkeeping in public institutions. Fundamentals of organizing accounting in budgetary institutions Accounting in budgetary organizations

Accounting in budgetary institutions: how to conduct it correctly, how it differs from commercial accounting, how to properly generate reports. From this material you will learn all the nuances of working with budget revenues, the rules for reflecting transactions in transactions and the features of submitting reports.

Accounting in commercial and government organizations has a common basis, general principles and legal framework. But there are differences: accounting in budgetary institutions differs in the methods that are used in the formation of accounts and postings. Working with public money is a key factor that gives rise to differences in methodology.

Accounting in public institutions is based on working with the public sector b has additional regulations (not applicable to commercial organizations) and reporting requirements. In the public sector, total control over all operations is carried out. This must be taken into account when reporting.

Organization of accounting in budgetary organizations

Not every non-profit institution can be called a budget one; the law defines about 30 different forms of non-profit institutions. In the same way, not every state or municipal institution is budgetary - there are autonomous, state-owned and, in fact, budgetary organizations (Law No. 7-FZ “On Non-Commercial Organizations”). The difference manifests itself in nuances - methods of work, tasks, methods of financing, etc. In this material, we will focus strictly on budget companies.

State-owned enterprises have differences, which are expressed in the methods of working with incoming from the state and their own funds. In particular, state-owned enterprises cannot dispose of the profits received from commercial activities (in the volumes and forms permitted by law) for their own purposes, they are obliged to give them on account of state income. This does not apply to other forms. Accounting in government institutions should take into account this factor.

When working with documents and accounting, one should understand how state employees differ from other forms of organization of a state enterprise.

Budgetary institution (budgetary state organization) is a non-profit organization created by the Russian Federation or its subject to provide services (servicing) to the population. The main area of ​​work is education, medicine, culture and leisure, etc. Such an enterprise provides services or performs work on the order of state bodies using public money. The source of funds can be various subjects of the Russian Federation. The main task of accounting in the budget is to accurately reflect the movements and spending of money received from the state.

A budgetary institution, by law, may conduct commercial activities, the income from which is used for its own needs. However, the main source of funding is state and municipal subsidies. The commercial component is strictly controlled and cannot exceed a certain percentage of the total income.

An institution is included in the budgetary form based on the decision of the authorized body, as well as on the basis of constituent documentation, which indicates the form of organization.

budget accounting- a unified state ordered system for collecting, processing (registration) and summarizing information on the state of financial and non-financial assets of the Russian Federation and its subjects. The term "budgetary accounting" is often used in relation to budgetary institutions, but this is not entirely true. According to the law, budgetary accounting is carried out by state-owned state institutions, while the rest are engaged in accounting. These concepts should not be confused, as there is a difference in working methods.

Chart of accounts for budgetary institutions

Service for the preparation of accounting policies and chart of accounts

Features of the formation of a chart of accounts of a budgetary institution

The number of each account within the PS consists of twenty-six digits and is formed according to the following scheme: 1-17 - classifier of receipt (and disposal) of funds, 18 - type of activity of the organization, 19-21 - PS synthetic account code, 22-23 - code analytical account PS, 24-26 - classification code for operations of the general government sector (type of receipt).

The PS account number includes a classification code that allows monitoring the movement of public money. The chart of accounts contains about two thousand available accounts, but in practice, accountants do not use all of them. For current activities, the enterprise develops its own PS, which includes only those accounts that are necessary in the process of work.

In the work of the institution, the accounts included in the following groups are actively used:

• Non-financial assets. Fixed assets of the institution, its non-financial assets. The chart of accounts of the budget accounting, unlike the PS of commercial organizations, contains a separate account for investments in inventories.
• financial assets. Operations with deposits, shares, securities, etc. It also deals with accounts receivable.
• Commitments. Settlement with third-party suppliers and contractors, transactions with creditors.
• Financial results. Information on the financial results of the institution's activities: income-expenses, annual results, etc.
• Authorization of expenses. Accounting for government injections and obligations.

Please note that the law allows state authorities and other authorized bodies to introduce additional digits in the PS analytical account code in cases where it is necessary for internal users to work.

Accounts in the plan of accounts of accounting are of two types: active (accounting for the movement of assets of the enterprise) and passive (accounting for the sources of formation and movement of funds of the enterprise).

Postings in the accounting of a budgetary institution

Postings in the accounting of a budgetary institution are compiled on the basis of the rules presented in the instructions for the unified chart of accounts. When compiling entries, it is necessary to be guided by the general accounting rules applicable to all types of organizations.

Regulatory documents and accounting standards in 2019

Accounting in the budget is strictly controlled by law.

The main provisions and requirements for accounting are contained in the Federal Law No. 402-FZ "On Accounting". This document forms the legal basis on which the accountant must rely when working with accounts.

When keeping records, you need to focus on the Federal Accounting Standards.

Handbook of Federal Standards

A single chart of accounts for state institutions is described in Instruction 157n, namely, for budgetary institutions in Instruction 174n.

Also, accounting in the budget should take into account other regulatory legal acts, clarifications, letters and instructions issued by state and municipal authorities authorized to work with budgetary funds.

Requirements for accounting in budgetary institutions

In his work, the accountant must rely on the general principles and tasks of accounting and take into account the peculiarities of the public sector. These include the need to monitor the exact implementation of the approved budget, the implementation of activities to seek additional revenue, as well as the need to take into account industry specifics. Accounting in budgetary institutions has a more complex system of methods and a higher level of accuracy control.

General accounting rules should take into account the following principles: legality, correctness, prudence, reliability, independence, constancy, accessibility, relevance, comparability, superiority of form over content, timeliness, monetary meters (FZ No. 402). In addition, accounting in the budget should take into account the principles and rules of working with budget money.

Tasks of accounting in the budget:

• Formation and provision to regulatory authorities of complete and reliable data on the state of assets and the movement of funds at the enterprise (both public funds and those received from commercial activities);
• Timely provision of the necessary (and accurate) information on the progress of the implementation of the plan for income and budget expenditures;
• Timely provision of the necessary (and accurate) information on the progress in the implementation of the cost estimates involved in the execution of the state budget.

Basic requirements for accounting in budgetary institutions:

• Accounting should be kept only in national currency (rubles);
• Accounting is kept continuously from the moment of registration of the enterprise;
• The content of the analytical report must correspond to the turnover and balances of synthetic accounting accounts;
• Each economic and inventory transaction must be subject to mandatory registration.

All business transactions, property objects and obligations of the company fall under accounting.

In accounting in budgetary institutions, timeliness is important: all transactions must be registered and reflected on time.

Liability and fines. Since June 9, special fines have been introduced for public sector institutions for distorting accounting and budget reporting. The President signed Law No. 113-FZ dated May 29, 2019, which amended Article 15.15.6 of the Code of Administrative Offenses. The amount of the fine depends on the percentage of misstatement of the reporting indicators.

accounting reporting

The rules for filling out and submitting reports are described in Instruction 33n.

Accounting reports in the budget are kept strictly on the basis of the Chart of Accounts, which was mentioned above - all reporting requirements are spelled out in the relevant instructions. The generally accepted double-entry principle applies to all completed transactions of the enterprise: each change in the state of funds on the balance sheet of the institution must be reflected in at least two different accounts. All transactions are recorded only when they occur (accrual method), values ​​and assets on the balance sheet are accounted for separately.

As for the timing, there are no significant differences from the usual accounting procedure.

Frequency of reporting in accounting in institutions:

• 1 time per quarter (April 1, July 1 and October 1 of the reporting year);
• Annual reporting (January 1 of the year following the reporting year).

The reporting period is from January 1 to December 31 inclusive. The reporting date (the date on which the financial statements are prepared) is the last calendar day of the reporting period. The exception is cases when an institution is being reorganized or liquidated, as well as cases when a budgetary institution is undergoing the process of transformation into a state institution.

In accounting in the budget, reporting is filled out exclusively in rubles, taking into account kopecks up to two decimal places (the use of other currencies is unacceptable according to the principles of working with public money). Documents must be signed by the head and chief accountant, and in some cases, the head of the financial and economic service of a budgetary institution (if any at the enterprise). These same persons are responsible to the state.

In the balance sheet of a budgetary institution, the principle of bilaterality is implemented: economic assets are reflected in terms of material composition and placement (assets) and sources of formation, intended purpose (passives).

In accounting in the budget, the balance sheet has a special structure. An asset includes non-current assets (funds for long-term use) + current assets (funds intended for use in the course of statutory economic activities) + costs. To liabilities - equity + liabilities + income.

Since budgetary organizations do not have their own funds, they cover all expenses from government appropriations and special funds. The movement of these funds is reflected in the financial statements.

Civil law defines the legal status of an organization as commercial or non-commercial. The latter include both municipal and state institutions, which are most often budgetary (but can be both state-owned and autonomous). In such organizations, accounting is carried out in compliance with some nuances that need to be taken into account by a specialist.

Consider how accounting in budgetary organizations differs from accounting in commercial structures, what regulatory documents regulate it, what features an accountant needs to take into account.

The concept of budget accounting

In which enterprises accounting should be kept according to budgetary principles? In those that are fully or partially financed from the state budget of the Russian Federation.

To budget organizations include legal entities created by state bodies of the Russian Federation, the main purpose of which is not to make a profit.

In order to regularly allocate money from the budget to finance a non-profit organization, it is necessary not only to keep accounting correctly, as in any structure, but also, in addition to traditional reports, regularly provide estimates of income and expenses. This is necessary to track the purpose of using public money. The activity for the formation of this documentation is called budget accounting.

The specifics of a budgetary organization in terms of accounting

A public accountant should take into account the peculiarities of the obligations of this area for finance and property:

• one of the goals of the activity of a municipal institution - the state task - is carried out at the expense of a certain level of the state budget;
• the property is not owned by a budgetary institution, but by the right of operational management, and the owner is the Russian Federation or its subject;
• if a budgetary organization owns a land plot, it is provided for use indefinitely;
• the obligations of property owners are not identical to the obligations of a budgetary institution;
• even if the owner has secured for the budgetary organization the right to manage valuable property and real estate, then the organization cannot arbitrarily dispose of it.

ATTENTION! All specific differences are given in Art. 9 of the Federal Law No. 7-FZ of January 12, 1996 "On non-profit organizations".

Compare budget and commercial accounting

The main provisions of accounting are unchanged, in whatever organization it is produced. Everywhere you need to take into account cash, inventories, all kinds of assets and liabilities, reflecting this in the documentation and informing the regulatory authorities in a timely manner.

However, in a budgetary organization, accounting has a special specificity, all these operations are reflected in the accounts in a slightly different way. Therefore, a public accountant will need some specific knowledge that is not required for an accountant in commercial structures.

Let's consider these features in more detail.

Separate charts of accounts

The main difference between commercial and budget accounting is different accounts, which reflect all business transactions. For the public sector, a special Chart of Accounts is provided, containing 26 categories.

NOTE! Account numbers and their names in different accounting plans do not match. For example, in the commercial PBU "Materials" are accounted for on account 10, and in the budget "Inventory" - on account 105.

Each category of the budget PBU carries certain data on the features of the institution's activities:

• classifies income;
• allocate types of expenses;
• shows from what source the organization is financed;
• what type of activity is targeted;
• synthetic and analytical accounts;
• incoming and outgoing objects.

Legislative regulation

Accounting as a business transaction for any type of organization is regulated by the Federal Law "On Accounting" dated December 06, 2011 No. 402-FZ. But, in addition to the general regulation, additional by-laws developed for the budgetary and commercial spheres are mandatory for use:

1. Municipal state organizations, in addition to the basic Law, are “subject to” the order of the Ministry of Finance of the Russian Federation dated December 01, 2010 No. 157n “On approval of a unified chart of accounts for public authorities (state bodies), local governments, state and extra-budgetary funds, state academies sciences, state (municipal) institutions and instructions for its use.
2. Accounting statements for budgetary organizations are declared by the following state documents:
   • Order of the Ministry of Finance of the Russian Federation dated December 29, 2010 No. 191n “On approval of 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;
   • Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n “On approval of instructions on the procedure for compiling and submitting annual, quarterly and monthly reports of state (municipal) budgetary and autonomous institutions”.

Where does the money come from

Financing a commercial organization is its own business, you can use the personal funds of the founders, bank loans, etc. The budgetary sphere, as its name implies, is sponsored by the state. The form of subsidy can be different:

• funds provided for the implementation of the state task;
• money provided for temporary disposal;
• medical insurance funds;
• own income of the institution, etc.

Differences in reporting

Commercial and "disinterested" structures provide reports to regulatory authorities in different ways. The differences lie not only in the composition of the documentation, but also in the timing of submission: for state employees, their own schedule and frequency have been developed.

IMPORTANT! In the budgetary sphere, the volume of reporting is much larger than in the commercial one, since the principles of action in them are radically different.

Budget organizations of various types submit quite a few forms at the end of different accounting periods:

• every month - from 1 to 5 documents;
• every quarter - from 5 to 10 reports;
• annually - from 10 to 30 forms.

All necessary documents for reports are given in the special regulations discussed above. Among them:

• balance sheet of the main manager (administrator, recipient of budgetary funds) - in the form 0503130;
• the balance sheet of the institution itself - in the form 0503730;
• report on the implementation of the plan of financial and economic activities - in the form 0503737;
• report on the financial results of the organization's activities - in the form 0503721;
• data on receivables and payables - in the form 0503769;
• information on the organization's cash balances - in the form 0503779.

Reflection of funds on the balance sheet

The balance sheets of the commercial sector and state employees are basically the same, but they have several serious differences:

1. Any balance sheet consists of an asset and a liability. The difference is that state employees distribute these items, separately reflecting the use of earmarked funds and their own profits.
2. "Commercials" reflect in the reporting, in addition to the current one, two more previous years, and "state employees" - only one previous one.
3. Budgetary spheres divide assets into financial and non-financial, and funds - into material and monetary; in commercial structures, the division is fundamentally different.
4. The liability of the public sector reflects all types of obligations, and the commercial one separates them by time.

The accounting of "merchants" and state employees have global differences at all levels of existence: the accounting objects themselves, PBU, the reflection of assets and liabilities, the composition and procedure for reporting. The state is constantly improving the system of budget accounting, making various changes to it. Therefore, the accountant of a budgetary organization needs to be constantly aware of innovations, for which he should study legislation updates, read special literature, and attend specialized seminars.

Changes to the Chart of Accounts for accounting of budgetary institutions and the Instructions for its application, introduced (hereinafter - Order No. 227n) have long been expected. Innovations are due to the need to bring the Chart of Accounts and Instructions, approved. (hereinafter - Instruction No. 174n), in accordance with the Unified Chart of Accounts and the provisions of the Instructions for its application, approved. (hereinafter - Instruction No. 157n), new provisions of the budget legislation regarding the structure of the budget classification, changes in the procedure for the formation of financial statements.

Innovations should be applied in order to form an accounting policy for 2016 and accounting indicators as of January 1, 2016 (with the exception of the requirements for the formation of 1-4 digits of the account number).

One of the significant changes is that almost all references to the procedure for applying primary accounting documents in order to reflect business transactions in the accounting have been removed.

Source documents

You can learn more about the preparation of primary documents in the institution from the material "Encyclopedias of solutions. Public sector" Internet version of the GARANT system. Get free
access for 3 days!

The procedure for the formation of 5-14 digits of the account number can be established by budgetary (autonomous) institutions in their accounting policies. In particular, you can use the codes of target items of expenditure. If the accounting policy does not regulate the issue of forming 5-14 digits of the account number, then zeros must be indicated in these digits.

The procedure for the formation of incoming balances on accounts of non-financial assets has been regulated, with the exception of accounts 0 106 00 000 and 0 107 00 000, zeros are indicated in digits 5-17 at the beginning of the year.

In addition, special rules are provided for accounts 0 204 00 000, 0 401 30 000, 0 401 20 270. Zeros are always indicated:

• in digits 1-14, account numbers of account 0 204 00 000 "Financial investments";
• in digits 1-17 of the account number 0 401 30 000 "Financial result of previous reporting periods";
• in 5-17 digits of account numbers of account 0 401 20 270 "Expenses on transactions with assets".

Note. The use of budgetary classification by budgetary institutions for the purposes of accounting can be found in the material of the Encyclopedia of Solutions. Budget sphere

Changes to Chart of Accounts

They are mainly related to bringing them into line with the Unified Chart of Accounts, approved (). The names of many accounts have been corrected, the corresponding adjustments have been made to the provisions.

The Chart of Accounts has been supplemented with new analytical accounts, including:

• 0 205 82 000 "Calculations on outstanding receipts" ();
• 0 206 11 000 "Payrolls" () - used to reflect the employee's debt when recalculating wages associated, for example, with the submission of a corrective time sheet (in the case of providing sick leave certificates, fulfilling state obligations);
• to account 0 209 00 000 "Calculations for damage and other income", analytical accounting accounts were introduced, in particular: Calculations for other income "();
• 0 210 10 000 "Calculations for tax deductions for VAT" ();
• 0 401 40 172 "Deferred income from operations with assets" ();
• linking accounts 0 401 50 000 "Deferred expenses" and 0 401 60 000 "Reserves for future expenses" with specific KOSGU codes is not provided for by new editions; the accounting procedure for these accounts should be determined in the accounting policy based on the economic content of transactions ( , ).

The new wording sets out section 5 "Authorization of expenses" (). Accounting for analytical accounts of accounts 0 502 00 000 "Liabilities", 0 504 00 000 "Estimate (planned) appointments", 0 506 00 000 "Right to assume obligations", 0 507 00 000 "Approved amount of financial security", 0 508 00 000 "Received financial security" is organized according to the corresponding analytical codes of the type of receipts, disposals of the accounting object, the corresponding codes of KOSGU.

Added off-balance accounts ():

• 27 "Material values ​​issued for personal use to employees (employees)";
• 30 "Settlements for the fulfillment of monetary obligations through third parties";
• 31 "Shares at par value".

OUR REFERENCE

Order of the Ministry of Finance of Russia dated March 1, 2016 No. 16n "On Amendments to the Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n" (the order is being registered with the Ministry of Justice of Russia) provides for the introduction of a new off-balance account 40 "Assets in management companies", designed to account for assets held in trust in management companies reflected in account 0 204 51 000 "Assets in management companies".

Changes to the Instructions for using the Chart of Accounts

Non-financial assets

The new edition sets out, in particular, the provisions ():

• according to the order of reflection in accounting of an increase in the initial cost of fixed assets as a result of completion, modernization, reconstruction;
• on posting unrecorded objects identified during the inventory;
• on the acceptance for accounting of fixed assets received as compensation in kind for damage caused by the guilty person. Acceptance for accounting of non-financial assets within the framework of the movement between the head office and (or) separate divisions is now not limited to the activity type code "4".

Receipt land plots on the right of permanent (perpetual) use, including those located under real estate, is reflected in the debit of account 4,103 11,000 "Land - real estate of the institution" and the credit of account 4,401 10,180 "Other income" ( , ).

Also, entries were added to recognize as expenses of the current financial year capital investments made in fixed assets, intangible assets that were not created (not recognized as assets) in the presence of a decision to terminate the implementation of the investment project, within which capital investments were made ().

• transfer of special equipment from the warehouse to the scientific division for R&D under the contract;
• transfer of material reserves to employees (employees) of the institution for personal use for the performance of their official (official) duties;
• transfer of young animals to the main herd;
• posting of inventories formed as a result of the decision by the authorized body on the sale, gratuitous transfer of movable property out of operation.

The new edition sets out the provisions on the formation of costs for the manufacture of finished products, accounting for finished products, clarified and supplemented the procedure for accounting for the trade margin in the event of shortages, damage to property, including due to natural disasters ().

OUR REFERENCE

• debts of customers in accordance with long-term contracts and settlement documents for the individual stages of work and services completed and handed over to them;
• debts of buyers under a property sale agreement providing for payment by installments, with the transfer of ownership (operational management rights) to the object after the completion of settlements;
• income in the form of grants, subsidies, including for other purposes, under agreements on the provision of subsidies (grants) in the next financial year (years following the reporting one).

The procedure for writing off accounts receivable (accounts payable) from the balance sheet, in particular, accounted for on account 0 205 00 000 "Calculations on income" (), has been clarified.

Additions and adjustments also affected the procedure for recording transactions with funds in temporary disposal, including in foreign currency ( , ).

In connection with the expansion of analytics for account 0 209 00 000, new correspondence (), including (table 2):

Table 2. New correspondence on account 0 209 000

Account correspondence
		Reflection of the amount of damage: on the amount of debt of the employees of the institution for the amounts of wages paid to them in excess (not deducted from wages), in the event that the employee disputes the grounds and amounts of deductions; in the amount of the former employee's debt to the institution for unworked vacation days upon his dismissal; on the amount of debt to the institution, subject to compensation by court decision in the form of compensation for expenses associated with legal proceedings (payment of state fees, court costs)
		Accrual of debt in the amount of claims for compensation of expenses of the institution by recipients of advance payments, accountable amounts
		Amount reflection: damage in the form of accrued interest for the use of other people's funds due to their unlawful retention, evasion of their return, other delay in their payment, or unreasonable receipt or saving; debts for compensation for damage to property in accordance with the legislation of the Russian Federation in the event of insured events; arrears on fines, penalties, forfeits accrued for violation of the terms of contracts for the supply of goods, performance of work, provision of services

Postings are provided to reflect in accounting a decrease in settlements with debtors on analytical accounts of account 2,205,00,000, as well as on account 2,209,40,000 in correspondence with the corresponding analytical accounts of account 2,302,00,000 by termination of the counterclaim by offset (

• Accounting for transactions with funds of subsidies for the implementation of a state task
• Government funds are on the way. Account 201 03
• Accounting for the calculations of the state institution for damage and other income. Account 209 00
• Calculations of a state institution with a financial authority for cash. Account 210 03
• Settlements of a budgetary (autonomous) institution with the founder. Account 210 06

Commitments

• an accountable person for the return of unused funds (monetary documents) for the amount of deductions made from wages (other income), for a different type of financial security (activity);
• the guilty person for damage in the amount of deductions made from wages, scholarships and other incomes, for another type of financial support (activity).

The use of account 0 304 06 000 is provided for in the execution of receivables recorded on accounts 0 205 00 000 "Income settlements", 0 209 00 000 "Calculations for damage and other income", 0 206 00 000 "Calculations for issued advances", 0 207 00 000 "Settlements on credits, loans (loans)", 0 208 00 000 "Settlements with accountable persons", on income (payments) at the expense of another financial source, including the offset of counterclaims (deductions). Also, account 0 304 06 000 is used to take into account non-financial, financial assets (with the exception of non-cash funds), settlements on obligations, the financial result of the institution according to the deed of transfer (separation balance sheet) during reorganization by merger, accession, division, spin-off.

New rules have been established to regulate the procedure for closing settlements on account 0 304 06 000 at the end of the financial year ().

The main innovation is the establishment of the accounting procedure for the newly introduced account 0 401 60 000 "Reserves for future expenses" in the Chart of Accounts for budgetary institutions (), as well as the reflection of the corresponding entries on the account 0 502 09 000 "Deferred liabilities".

Previously, an example of detailing the chart of accounts and accounting entries for account 0 401 60 000 were given, respectively, in Appendix 1

Cost Authorization

Almost all the provisions of this section have undergone more or less significant changes. In connection with the introduction of new accounts and the expansion of analytics on expense authorization accounts, Section 5 of Instruction No. 174n has been amended and supplemented, which provides for the accounting procedure, in particular, for accounts 0 502 07 000 "Assumed obligations", 0 502 09 000 "Deferred obligations ", 0 504 00 000 "Estimated (planned, forecast) appointments" and 0 507 00 000 "Approved amount of financial security".

The procedure for accounting for authorization of expenses can be found in the Encyclopedia of Solutions. Budgetary area:

• Sanctioning the expenses of a state institution. Account 500 00
• Accounting for the authorization of expenses in a budgetary (autonomous) institution

Olga Monaco , expert in the "Public Sphere" direction of the Legal Consulting Service GARANT, auditor

The need for accounting in organizations of various types of activities, including budgetary institutions, is determined by the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” and the RF Budget Code.

Accounting in budgetary institutions is a system for collecting, registering and summarizing information in monetary terms on the state of financial and non-financial assets and liabilities of state authorities, management bodies of state non-budgetary funds, management bodies of territorial state non-budgetary funds, local governments and budgetary institutions created by them and transactions that result in a change in the above assets and liabilities.

PBU 1/08 "Accounting policy of the organization" in budgetary institutions is not applied. However, the requirement for the mandatory formation of an "accounting policy", as well as the rules for its preparation, are enshrined in the Law on Accounting and there are no exceptions for budgetary institutions.

In the system of regulatory accounting regulation, the accounting policy of a budgetary institution is understood as the set of accounting methods adopted by it - primary observation, cost measurement, current grouping and final generalization of the facts of economic life.

The institution organizes accounting in accordance with the regulatory and legislative acts of the Russian Federation, which determine the unified state accounting policy for budgetary institutions. However, the instructions do not fully reflect the organizational and methodological features of the accounting policy of a budgetary institution.

The adopted accounting policy is approved by the order of the head of the budgetary institution and is applied consistently from year to year.

A change in accounting policy may be made in cases of changes in the legislation of the Russian Federation or regulations of the bodies that regulate accounting, the development by an institution of new methods of accounting, or a significant change in the conditions of its activities.

In order to ensure comparability of accounting data, changes in accounting policies should be introduced from the beginning of the financial year.

In the explanatory note to the financial statements, the institution announces changes in its accounting policy for the next reporting year.

The accounting policy of a budget institution includes organizational and methodological components.

The organizational component of the accounting policy of a budgetary institution should include the following information: organization of the accounting service; workflow schedule; forms of primary accounting documents; form of accounting and accounting registers; creating a nomenclature of cases and organizing the storage of documents; accounting information processing technology; the procedure and timing of the inventory; working chart of accounts; setting up accounting in branches; procedure for internal control over business operations.

Organization of accounting service. Heads of institutions are responsible for the organization of accounting, compliance with current legislation in the performance of financial and business operations and storage of accounting documentation.

In accordance with the law, there are the following options for organizing an accounting service in a budgetary institution:

accounting service as a structural unit headed by the chief accountant;

transfer of accounting to centralized accounting;

transfer of accounting and reporting on its basis under the contract (agreement) to another institution.

The activities of the accounting department should be regulated by the following organizational and administrative documents: the regulations on accounting, job descriptions of employees of the accounting department, the staffing table of the accounting department. The regulation on accounting sets out in detail the goals, objectives, functions, rights and obligations, relationships and organization of work of accounting employees.

Accounting responsibilities include:

keeping records in accordance with the requirements of the current legislation of the Russian Federation in the field of accounting, analysis, audit;

implementation of preliminary control over the compliance of concluded contracts with the limits of budgetary obligations in the course of treasury servicing of recipients through personal accounts;

timely and correct execution of primary accounting documents and the legality of transactions;

control over the correct and economical spending of funds in accordance with the intended purpose and system guidelines for budgetary funds and funds received from non-budgetary sources, as well as the safety of financial and non-financial assets in the places of their storage and operation;

accrual and payment in due time of wages to employees of institutions, scholarships for students, students, graduate students in educational institutions;

timely carrying out of settlements arising in the process of budget execution within the limits of authorized expenses, with organizations and individuals;

keeping records of income and expenses on funds received from extrabudgetary sources;

reflection according to the accrual method of the results of the financial activities of the institution for budgetary and extrabudgetary activities;

keeping records of the amounts of limits of budgetary obligations, accepted budgetary obligations, budgetary appropriations in the context of codes of income and expenses of the budget classification of the Russian Federation;

control over the use of issued powers of attorney to receive property, material and other valuables;

instructing financially responsible persons on the issues of accounting and safety of valuables in their custody;

widespread use of modern automation tools in the performance of accounting and computing work;

preparation and submission of financial statements in the prescribed manner and within the stipulated time;

preparation for approval by the head of the institution of estimates of income and expenses and calculations for them;

maintaining an array of regulatory and other documents on accounting and reporting related to the competence of accounting services;

storage of documents (primary accounting documents, accounting registers, reporting, as well as estimates of income and expenses and calculations for them, etc., both on paper and on machine media) in accordance with the rules for organizing state archiving;

participation in the inventory of property and financial obligations, timely and correct determination of the results of the inventory and their reflection in accounting.

The staffing of the accounting department is calculated depending on the specifics of the institution's activities and on the volume of accounting information on the basis of the Intersectoral aggregated time standards for accounting and financial activities in budgetary organizations, approved by the Decree of the Ministry of Labor of Russia dated September 26, 1995 No. 56.

The chief accountant reports directly to the head of the institution, is responsible for maintaining budget records, as well as the timely submission of complete and reliable financial statements. All employees of a budgetary institution, and in case of centralization of accounting, all serviced institutions are required to comply with the requirements of the chief accountant in terms of processing and submitting the necessary documents and information to the accounting department. The rights and obligations of the chief accountant are reflected in the "Regulations on chief accountants", approved by the USSR Council of Ministers of 24.01.1980. No. 59 (with amendments and additions) and in the Federal Law "On Accounting" dated December 06, 2011 No. 402-FZ.

The distribution of duties in the accounting departments is carried out according to a functional basis, that is, a certain area is assigned to each group of employees or an individual employee, depending on the amount of work. In accounting departments, as a rule, the following groups are created: financial, material, settlements, etc. Depending on the scope of work, the following groups can be distinguished from the financial and material groups: operational - financial, settlement operations, fixed assets, food products, etc.

In necessary cases, in institutions served by centralized accounting departments, accounting and control groups are created from employees of centralized accounting departments. These groups may be entrusted with the execution of all primary accounting documentation for the operations of this institution, control over the safety of valuables held by financially responsible persons and the performance of other work provided for by the distribution of duties.

The chief accountant develops and approves job descriptions for accounting employees.

Job descriptions are drawn up for each employee of the accounting department in order to delineate the powers of employees, determine their functions, rights, duties, responsibilities, subordination, etc. The presence of a job description will allow you to properly organize the work of accounting employees and ensure accurate and competent performance of accounting functions.

The main job responsibilities and qualification characteristics of accountants and the chief accountant are defined in the Compendium of tariff and qualification characteristics for industry-wide positions of employees, approved by Decree of the Ministry of Labor of Russia dated 06.06.96 No. 32 (as amended and supplemented) and in the Qualification Directory of positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of Russia of August 21, 1998 No. 37 (current version of February 12, 2014).

When accounting is centralized, the centralized accounting department provides the heads of the serviced institutions with the information they need on the execution of income and expenditure estimates within the time limits established by the chief accountant of the centralized accounting department in agreement with the heads of these institutions.

Documentation schedule. Document management in an institution is a complex system that requires constant monitoring and regulation. It has a significant impact on the efficiency of the institution, is the key to ensuring the completeness and reliability of accounting information.

The concept of workflow includes drawing up a schedule for the movement of documents in an institution from the moment they are created or received until they are accepted for accounting, processing, completion of execution, and transfer to the archive.

The chief accountant organizes the work on drawing up the workflow schedule. The workflow schedule is approved by the order of the head of the institution.

The schedule should establish a rational workflow in the institution, i.e. provide for the optimal number of departments and executors working with each primary document, determine the minimum period of his stay in the department.

The workflow schedule should help improve all accounting work at the enterprise, in the institution, strengthen the control functions of accounting, increase the level of mechanization and automation of accounting work.

The workflow schedule can be drawn up in the form of a scheme or a list of works on the creation, verification and processing of documents performed by each division of the enterprise, institution, as well as by all performers, indicating their relationship and the timing of the work.

All structural units that are part of the institution, as well as institutions serviced by centralized accounting departments, are required to timely transfer to the accounting department, according to the workflow schedule, the documents necessary for accounting and control (copies of extracts from orders and instructions related directly to the execution of estimates of income and expenses , as well as all kinds of contracts, acts of work performed, etc.).

When drawing up a workflow schedule, the chief accountant must apply the Regulation on documents and workflow in accounting, approved by the Ministry of Finance of the Russian Federation and comply with the following requirements: primary accounting documents accepted by the accounting department must have all the required details; when receiving documents, arithmetic calculations should be checked; documents must be drawn up in accordance with the requirements of legislative and regulatory acts; all corrections in the documents must be certified by the signatures of the persons responsible for their preparation, indicating the date of correction; for any transaction, all necessary documents must be presented (agreement and additions to it, an invoice or an act of execution, an invoice, a payment order).

The requirements of the chief accountant in terms of the procedure for processing and submitting the necessary documents and information to the accounting department are mandatory for all employees of the institution, and with the centralization of accounting - for all serviced institutions.

Forms of primary accounting documents. All business transactions carried out by the institution must be documented by supporting documents. Supporting documents are primary accounting documents, on the basis of which accounting is maintained.

Order of the Ministry of Finance of the Russian Federation of December 15, 2010 No. 173n
“On Approval of Forms of Primary Accounting Documents and Accounting Registers Used by State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions and Guidelines for their Application” approved the forms of primary accounting documents and accounting registers used by budgetary institutions, as well as Guidelines for the use of document forms and accounting registers.

According to this order, the budget institution uses unified forms of primary accounting documents of the All-Russian classifier of management documentation (OKUD): class 03 "Unified forms of primary accounting documentation" (table 2), class 04 "Unified system of banking documentation" (table 3), class 05 OKUD "Unified system of financial, accounting and reporting accounting documentation of budgetary institutions and organizations" (table 4). In the case of using non-unified forms of primary accounting documentation, it is necessary to be guided by the requirements of financial and civil legislation for the execution of primary documents.

Table 2 - Forms of documents of class 03 "Unified system of primary accounting documentation" OKUD

No. p / p	Form Code
		Time sheet
		Payslip
		Payment statement
		The act of acceptance and transfer of fixed assets (except for buildings, structures)
		The act of acceptance and delivery of repaired, reconstructed, modernized fixed assets
		Act on the write-off of an object of fixed assets (except for motor vehicles)
		Act on the write-off of motor vehicles
		The act of acceptance and transfer of the building (structure)
		Act on the acceptance and transfer of groups of fixed assets (except for buildings, structures)
		Invoice for the internal movement of fixed assets
		Act on the write-off of groups of fixed assets (except for motor vehicles)
		Incoming cash order
		Account cash warrant
		Journal of registration of incoming and outgoing cash orders
		Material acceptance certificate
		Invoice claim
		Invoice for goods issue per side
		Construction vehicle waybill
		Waybill of a car
		Waybill of a special vehicle
		Truck waybill
		Waybill of a non-public bus

Table 3 - Forms of documents of class 04 "Unified system of banking documentation" OKUD

Table 4 - Forms of documents of class 05 "Unified system of accounting, financial, accounting and reporting documentation of the public sector of management" OKUD

No. p / p	Form Code	Name of the document form
		Act on the write-off of soft and household equipment
		Act on the write-off of the excluded objects of the library fund
		Menu-requirement for the issuance of food
		Statement for the issuance of feed and forage
		Statement of the issuance of material assets for the needs of the institution
		Act on the write-off of inventories
		Settlement and payroll
		Payment statement
		Help card
		Timesheet and payroll
		Note-calculation on the calculation of average earnings when granting leave, dismissal and other cases
		Statement for the issuance of money from the cash desk to accountable persons
		Receipt
		Cash book
		Children's attendance sheet
		Notice
		Act on write-off of strict reporting forms
		Notification on settlements between budgets
		Notification on limits of budgetary obligations (budget appropriations)
		Reference
		Act on the results of the inventory
		The act of acceptance and transfer of cash payments and receipts during the reorganization of participants in the budget process
		Information about financing and cash payments

Primary accounting documents to give them legal force must have the following details: name of the document (form); form code; date of compilation; the name of the organization on behalf of which the document is drawn up; the content of the business transaction; business transaction meters in physical and monetary terms; the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution; personal signatures and their decryption (including cases of drawing up documents using automation tools and their transmission in telecommunication systems).

Form of accounting and accounting registers. Under the form of accounting, it is customary to understand a certain combination of the construction and interconnection of registers, as well as the procedure and methods for registering and grouping accounting information in them. Previously, budgetary institutions used a memorial-order form of accounting, and in connection with the release of new instructions, a budgetary institution is obliged to apply a new form of accounting that is close to the journal-order form, but is not such, because. there is no credit procedure for transferring turnovers to the General Ledger.

To systematize primary accounting data, accounting registers are intended, which are determined by Order of the Ministry of Finance of the Russian Federation No. 173n. These include magazines, books, cards and other forms.

Synthetic accounting registers within the framework of the budget accounting system include: a journal of operations on the Cashier account; journal of operations with non-cash funds; journal of transactions of settlements with accountable persons; journal of transactions of settlements with suppliers and contractors; journal of operations of settlements with debtors on income; journal of payroll transactions; journal of operations on the disposal and transfer of non-financial assets; journal for other operations; validation journal; main book.

Entries in the transaction logs are made as transactions are made, but no later than the next day after receipt of the primary accounting document, both on the basis of individual documents and on the basis of a group of homogeneous documents. Correspondence of accounts in the journal of operations is recorded depending on the nature of the operations on the debit of one account and the credit of another account.

Operations journals are signed by the chief accountant and the accountant who compiled this register.

At the end of the month, the account turnover data from the transaction logs is recorded in the General Ledger.

Moreover, the primary accounting documents verified and accepted for accounting are systematized by the dates of transactions (in chronological order) and are drawn up in separate journals of transactions at the expense of budgetary funds and funds received from non-budgetary sources.

If there is a technical possibility, accounting registers can be formed on a machine carrier in the form of an electronic document (register) containing an electronic digital signature.

In the case of complex automation of accounting (namely, accounting using software products), the formation of accounting registers should be carried out with the frequency established within the framework of the accounting policy, but not less than the frequency established for the preparation and presentation of financial statements. In this case, it is recommended to print the accounting registers on a monthly basis.

Errors found in budget accounting registers are corrected in the manner in force in commercial accounting.

Error corrections are made out by the Help (f. 0504833), in which they make a reference to the number and date of the corrected transaction log.

Corrections are not allowed in cash and bank documents.

Creating a nomenclature of cases and organizing the storage of documents. At the end of each reporting month, the primary documents relating to the respective transaction logs must be selected in chronological order and bound. If there are few documents, they can be stitched several months into one folder (case). On the cover indicate: the name of the institution; name and sequence number of the folder (case); reporting period - year and month; start and end numbers of transaction logs; the total number of sheets.

Primary accounting documents are brochured in the accounting department by accounting areas in chronological order according to the numbers of packs per month. Output forms of documents are stored separately for each accounting section and the corresponding sub-account.

Prior to their transfer to the archive, primary accounting documents, registers, accounting reports and balance sheets must be stored in the accounting department in special rooms or cabinets.

If the documents are lost or destroyed, the head of the institution appoints a commission to investigate the causes of the incident.

If necessary, representatives of the investigating authorities are invited to participate in the work of the commission. The results of the work of the commission are formalized by an act approved by the head of the institution. A copy of the act is sent to a higher institution.

Requirements for the storage of documents are determined by Federal Law No. 402 "On Accounting". Thus, organizations are required to store primary documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archives, but not less than five years. Specific periods for the storage of documents are given in the List of typical management documents generated in the activities of organizations, indicating the periods of storage (approved by the Federal Archives on October 6, 2000) and in the Basic Rules for the Operation of Departmental Archives, approved by order of the Main Archival Administration under the Council of Ministers of the USSR of August 15, 1998 No. 263 (as amended on October 6, 2000).

In accordance with these documents, the following storage periods are established for individual primary accounting documents, accounting registers and reporting forms: balance sheets and reports, annexes and explanations to them: for annual - permanently, for quarterly - 5 years; report on the execution of the cost estimate: for annual - constantly, for quarterly - 5 years; primary documents and annexes to them, which recorded the fact of a business transaction (cash, bank documents, receipts, invoices, waybills, advance reports, time sheets, acts, etc.) - 5 years; personal accounts of employees - 75 years; power of attorney to receive material values ​​and money - 5 years; documents on the revaluation of fixed assets, the determination of depreciation, the assessment of the value of the property of the organization - constantly.

The working Chart of Accounts, other accounting policy documents must be kept for at least five years after the year in which they were used for the preparation of financial statements for the last time. In the formation, storage and further use of files, institutions are guided by departmental instructions.

The head of the organization is responsible for organizing the storage of primary documents, accounting registers and financial statements.

Accounting information processing technology. Computerized accounting is one of the main effective methods of managing a budgetary institution. In modern conditions, the market for accounting software products is wide. The budgetary institution in the accounting policy reflects the characteristics of the used accounting computer program and information and reference system.

The procedure and timing of the inventory. Federal Law No. 402 "On Accounting" considers an inventory of the property and obligations of the organization as one of the prerequisites for ensuring the reliability of accounting data and financial statements.

At present, the inventory of property, financial assets and liabilities is carried out by a budgetary institution in accordance with the procedure established by the order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 "On approval of guidelines for the inventory of property and financial liabilities" (as amended on 08.11.2010) .

The inventory of precious metals and precious stones is also carried out in accordance with the Instruction on the procedure for accounting and storage of precious metals, precious stones, products from them and keeping records during their production, use and circulation, approved by order of the Ministry of Finance of Russia dated August 29, 2001 No. No. 68n and the "Rules for Accounting and Storage of Precious Metals, Precious Stones and Products Made from Them, as well as for Maintaining Relevant Reporting", approved by Decree of the Government of the Russian Federation of September 28, 2000 No. 731.

The inventory of rights to the results of scientific and technical activities and their valuation are carried out taking into account the provisions of the Decree of the Government of the Russian Federation of January 14, 2002 No. No. 7 "On the inventory procedure and valuation of rights to the results of scientific and technical activities" and the joint order of the Ministry of Property of Russia, the Ministry of Industry and Science of Russia and the Ministry of Justice of Russia dated May 22, 2002 No. inventory of rights to the results of scientific and technical activities”.

The inventory of the library fund is carried out in accordance with the letter of the Ministry of Finance of Russia dated November 4, 1998 No. 16-00-16-198 “On the inventory of library funds”.

Inventory is an effective method of monitoring the safety of property of a budgetary institution, budgetary funds and funds received from non-budgetary sources, compliance with financial discipline, the correct reflection of transactions in accounting accounts, timely detection and correction of discrepancies between the actual data obtained as a result of the inventory, and data accounting, which ultimately helps to improve the reliability of information in the formation of reporting indicators on the results of the institution.

According to the obligation of conducting an inventory, it can be mandatory and proactive; according to the frequency of conducting - planned and unscheduled; according to the degree of coverage of the objects being checked - full and partial; according to the method of conducting - natural and documentary.

The procedure for conducting an inventory (the number of inventories in the reporting year, the dates of their conduct, the list of property and liabilities checked during each of them, etc.) is determined by the head of the institution, except for cases when an inventory is mandatory.

An inventory is mandatory: when transferring property for rent, sale; before the preparation of annual financial statements (except for property, the inventory of which was carried out no earlier than October 1 of the reporting year); when changing financially responsible persons; upon detection of facts of theft, abuse or damage to property; in case of natural disaster, fire or other emergencies caused by extreme conditions; in case of reorganization or liquidation of the institution; in other cases stipulated by the current legislation.

For individual assets and liabilities, it seems appropriate to conduct an inventory more often than once a year, for example:

quarterly - receivables and payables, including taxes and other obligatory payments to the budget and off-budget funds;

monthly - cash, monetary documents and forms of documents of strict accountability at the cash desk of the institution, residues of production stocks, raw materials, materials, fuels and lubricants and other inventory items, the status of settlements with separate divisions of the institution.

The terms of the inventory of the library fund are as follows:

the most valuable funds stored in safes - annually;

the rarest funds - once every 3 years;

valuable funds - once every 5 years.

library collections containing:

up to 100 thousand accounting units - once every 5 years;

from 100 to 200 thousand accounting units - once every 7 years;

from 200 thousand to 1 million accounting units - once every 10 years;

over 1 million accounting units - in stages on a selective basis with the completion of the audit of the entire fund within 15 years.

To conduct an inventory of property and financial obligations, an inventory commission is appointed by order of the head of the institution.

The results of the inventory are drawn up:

inventory list (collation sheet) f. 0504087 - for objects of non-financial assets;

act of inventory of cash at the box office (f. 0504088) - for cash;

an inventory list of securities and forms of documents of strict accountability (f. 0504086) - for securities and forms of documents of strict accountability;

an act of inventory of settlements on accounts receivable of buyers, suppliers, on advances issued (f. 0504089) - on settlements.

The discrepancies between the actual availability of property and accounting data revealed during the inventory are reflected in the manner prescribed by law.

Chart of accounts. The chart of accounts for budgetary accounting includes five sections: 1) non-financial assets; 2) financial assets; 3) obligations; 4) financial result; 5) authorization of budget expenditures.

A sample form of the balance sheet of a budgetary institution is shown in Table 5.

Table 5 - FORM OF ACCOUNTING BALANCE OF A BUDGETARY INSTITUTION

The chart of accounts of budgetary accounting provides for the reflection of current, investment, financial transactions, both on a cash basis of accounting and on an accrual basis.

The first and second sections are represented by active accounts; the third, fourth and fifth sections - passive accounts. There are no active-passive accounts in budget accounting.

The account number consists of twenty-six digits (Table 6).

Table 6 - Form of budget accounting account

A budget classification is integrated into the chart of accounts of budgetary accounting, which makes it possible to take into account the impact of business transactions on the value of assets and liabilities of a budgetary institution (a fragment of the chart of accounts is presented in Appendix 3).

When forming the account number, it is provided to reflect codes for the classification of income, departmental, functional classification of budget expenditures, etc. (1-17 categories), type of activity (18 category), code for synthetic and analytical accounting (19-23 categories), classification code for operations of the public sector control (24-26 bits).

Digit 18 - code of the type of financial support (activity) of the institution. This code may contain as a type of financial security and activity:

1-activity carried out at the expense of the corresponding budget of the budget system of the Russian Federation (budget activity);

2-income-generating activity (institution's own income);

3 - funds in temporary disposal;

4- subsidies for the implementation of the state (municipal) task;

5 - subsidies for other purposes;

6 - budget investments;

7 - funds for compulsory medical insurance.

To reflect by the bodies of the Federal Treasury, the financial authorities of the constituent entities of the Russian Federation (municipalities) operations carried out as part of the cash services of budgetary institutions, autonomous institutions, other non-profit organizations that are not participants in the budget process:

in terms of operations with own funds of an institution (organization), funds at temporary disposal and a subsidy for the fulfillment of a state (municipal) task, recorded on the personal account of an institution (organization):

8 - funds of non-profit organizations on personal accounts;

in terms of transactions with subsidies for other purposes and budget investments accounted for on a separate personal account:

9 - funds of non-profit organizations on separate personal accounts.

Since the Chart of Accounts contains several thousand names of accounts and many of them will not be used by a budgetary institution, the institution needs to develop a working chart of accounts that is optimal for reflecting financial and business operations.

When approving a working chart of accounts, an institution has the right to enter additional analytical codes of accounts that ensure the formation of additional information in accounting that is necessary for both internal and external users of financial statements.

The list of off-balance sheet accounts is presented in Appendix 4.

Off-balance accounts take into account values ​​temporarily located in the institution and not belonging to it, as well as strict reporting forms, vouchers to rest homes and sanatoriums, etc. Accounting on off-balance accounts is carried out in a simple form.

All inventory items, as well as leased fixed assets recorded on off-balance accounts, are inventoried in the manner and within the time limits established for assets recorded on the balance sheet.

Statement of accounting in branches. If a budgetary institution has branches, it must decide how accounting work will be organized. The first option is the organization of accounting services in branches, the second is accounting in the accounting department of the head office of the institution.

The procedure for monitoring business transactions. In a budgetary institution, it is advisable to create an internal control service for business operations that performs control and audit functions.

The head of a budgetary institution does not have the right to choose between different methods of accounting for individual transactions, therefore, the methodological aspects of the accounting policy of a budgetary institution described below will be the same for all institutions, but with some industry specifics.

Methodical components accounting policies of a budgetary institution are as follows:

institutions spend budgetary funds and funds received from extrabudgetary sources for their intended purpose in accordance with applicable law and to the extent of implementing the measures provided for by the estimates of income and expenses, strictly observing financial and budgetary discipline and ensuring savings and rational use of non-financial and financial assets;

separate accounting of budgetary and non-budgetary funds is provided for (due to the different economic nature of the sources and, as a result, different tax regulations);

integration with the budget classification of the Russian Federation of the chart of accounts of budget accounting allows, based on the codes for classifying stocks of assets, liabilities and transaction flows, to take into account the presence of assets and liabilities at the beginning of the reporting period, to account for their changes as a result of financial and economic activities for the reporting period and to reflect the balances at the end reporting period;

accrual method , used by a budgetary institution, recognizes all transactions at the time of their occurrence, or changes in the economic value of assets and liabilities (with the accrual method, the concept of balances arises (balances of non-financial, financial assets, balances of liabilities) and income and expenses are separately allocated). The accrual method provides a huge opportunity for management, as it provides complete information about government assets and liabilities;

non-financial assets (fixed assets, intangible assets, non-produced assets) are valued at historical cost, which includes any expenses of the institution related to the acquisition, construction, delivery and bringing these assets to a condition suitable for operation;

the method of valuation of materials when accepting them for accounting - the actual accounting value;

write-off method of inventories - at the average actual cost;

the depreciation method for fixed assets and intangible assets is straight-line.

Other methods of valuation of materials (FIFO, at the cost of each object) and other methods of calculating depreciation (reducing balance, by the sum of numbers of years of useful life, in proportion to the volume of production, etc.) are not used in budget accounting.

The methodological aspects of the accounting policy of a budgetary institution should also include:

the procedure for determining the cost of manufactured products, services rendered, work performed;

the procedure for distributing overhead costs (when producing several types of products, providing various services, performing various works).

In a budgetary institution, overhead costs can be distributed:

in proportion to the wages of employees engaged in this type of entrepreneurial activity;

in proportion to the cost of the materials used;

in proportion to the total amount of direct costs .

The profit distribution method in a budgetary institution is as follows: profit can be distributed over two funds - a fund for material incentives and social benefits and a fund for the maintenance and development of the material and technical base.

The budgetary institution, in accordance with the current legislation, does not create reserves for doubtful debts.

Budget accounting is an orderly system for collecting, registering, grouping and summarizing information in monetary terms, the status and movement of financial and non-financial assets and liabilities of an economic entity in the public sector. The final link in accounting and budgetary accounting is the accounting financial statements of budgetary and autonomous institutions and the budgetary reporting of state institutions and authorities.

The basis of budget accounting is the accrual method, when using which all economic facts of the movement of funds from the budget of the Russian Federation are reflected in the period in which they took place, regardless of the date of payment.

Budgeting tasks include:

• formation of complete and reliable information about the activities of an economic entity in the public sector, about its property status, which is necessary for users of budgetary and accounting financial statements;
• providing information necessary for internal and external users of budget reporting to monitor compliance with the legislation of the Russian Federation in the implementation by an economic entity of the public sector of the facts of economic life;
• determination of the financial result of the activity of an economic entity, the actual assessment of the degree of execution of the budget of all levels;
• control of targeted spending of funds;
• prevention of unreasonable costs both at the expense of budgetary funds and at the expense of other sources of financing of an economic entity of the public sector;
• search for violations of planning and financial and budgetary discipline;
• control of the availability and safety of inventory items and cash;
• revealing hidden reserves of an economic entity in the public sector.

Basic principles of organizing budget accounting:

Principle No. 1 - "Ensuring the unity of budget accounting."

It implies the unification of budgetary accounting for the execution of budgets and budgetary accounting in state institutions, government bodies, budgetary and autonomous institutions. All subjects of budgetary accounting are required to apply the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions and instructions for its use (hereinafter referred to as the Chart of Accounts) . The first principle has the nature of its origin from the requirements of the Budget Code of the Russian Federation.

Principle #2 - "Application of the accrual method".

Accounting using the accrual method allows you to fully and timely reflect all the operations of business entities in the public sector, provides information on the possible financial consequences of management decisions in the tax and budgetary spheres. With this method, the budget administrator is at the center of the accounting system. The administrator takes into account both budget expenditures and revenues to the corresponding budget.

Differences between the accrual method and the cash method are reflected in fig. 1.1.1.

The cash method of accounting is the recognition of transactions based on cash flows through the accounts, and the accrual method is the recognition of transactions at the time of occurrence or change in the economic value of assets and liabilities.

Rice. 1.1.1.

Features of the relationship of the accrual method with the movement of non-financial and financial assets, liabilities in the reporting are presented in fig. 1.1.2.

Rice. 1.1.2.

Unlike the cash method of accounting, which only allows you to track cash flows and does not provide a complete picture of the assets and liabilities of the budgets of the budget system, the accrual method allows you to evaluate the result of the implementation of programs, as well as compare the cost of services provided by the state and the costs of the possible purchase of these services for market.

Principle #3 - "Integration of the Chart of Accounts with Budget Classification". The budget accounting account number is based on the budget classification. We will discuss this in more detail in Chapter 3 of this guide.

Accounting is an integral part of the management of economic processes and objects, the essence of which is to fix their state and parameters, collect and accumulate information about economic objects and processes, and reflect this information in accounting registers.

Budget accounting is an orderly system for collecting, registering and summarizing information in monetary terms on the state of financial and non-financial assets and liabilities of the Russian Federation, constituent entities of the Russian Federation and municipalities (state authorities, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, local self-government bodies and state, budgetary, autonomous institutions created by them) and operations leading to a change in the above assets and liabilities.

Currently, the term "budgetary accounting" is used to characterize accounting in government institutions and authorities, and accounting in budgetary and autonomous institutions is qualified as "accounting". Even the Unified Chart of Accounts contains the concept of "accounting", and only in instructions 162n, 174n, 183n can we see the current differentiation of the concepts of "budget accounting" and "accounting" and draw the above conclusion.

However, within the framework of this manual, we will use the established category of "budget accounting", while highlighting the features of its application for state institutions and authorities and budgetary and autonomous institutions.

In addition to budgetary accounting, economic entities of the public sector also carry out tax accounting, if there are income-generating activities in the types of activities. They can also keep management records, depending on the management needs, which the institution itself decides.

Thus, a unified system of budgetary (or accounting), management and tax accounting makes it possible to make effective management decisions.

Changes in the field of accounting and reporting in the Russian Federation, which began in the last century and continue to the present time, were largely predetermined by the following documents:

• Accounting Reform Program in accordance with International Financial Reporting Standards, approved by the Decree of the Government of the Russian Federation dated March 6, 1998 № 283;
• the Concept for the Development of Accounting and Reporting in the Russian Federation for the Medium Term (until 2010), approved by Order No. 180 of the Ministry of Finance of the Russian Federation dated July 1, 2004;
• The concept of reforming the budget process in the Russian Federation in 2004-2006, approved by the Decree of the Government of the Russian Federation "On measures to improve the effectiveness of budget expenditures" dated May 22, 2004 No. 249.

All changes were aimed at ensuring the formation of information on the financial position and financial performance of economic entities, useful to interested users. The International Financial Reporting Standards (hereinafter referred to as IFRS) are the basis for reforming accounting and reporting. In accordance with the methodology of IFRS, which, in turn, were developed for commercial organizations, the International Federation of Accountants (New York City) also developed International Public Sector Financial Reporting Standards (IPSAS). They have become generally accepted standards in the world community since 2000, and since 2004 they have been recognized by most states and a number of international organizations.

IPSAS has the following objectives:

• the final division of accounting into financial, managerial and tax;
• ensuring transparency of financial flows;
• standardization of costing methods;
• standardization of approaches to budget surpluses (deficits);
• providing common approaches to accounting for state capital investments and property;
• ensuring the identity of the basic accounting principles of IFRS and IPSAS for the convenience of professional users.

The use of IPSAS will simplify the legal framework for accounting and stop the endless stream of current instructions, letters, instructions, which often contradict each other. IPSOGS are accepted as the basis for reforming Russian budget accounting.

At the present stage, an integrated budget accounting system has been created, which allows to combine all assets and liabilities. The integration of the budgetary classification of income and expenses into the Unified Chart of Accounts makes it possible to analyze assets, liabilities and operations in terms of economic flows. The chart of accounts of budgetary accounting for authorities (state bodies), etc. and accounting of budgetary, autonomous institutions currently allows for complete and transparent reporting and obtaining information (in accordance with international standards) that can be used for planning and developing tax and budgetary policy, to assess the impact of the public administration sector on other sectors of the economy and on the country's economy as a whole. This information will allow external users to compare the performance of governments in different countries.

• Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On Approval of the Unified Chart of Accounts for Accounting for State Authorities (Government Agencies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions and Instructions for its Application” (As amended by the Orders of the Ministry of Finance of Russia No. 134n of October 12, 2012, No. 89n of August 29, 2014, No. 124n of March 1, 2016, No. 16n of March 1, 2016, No. 209n of November 16, 2016).