174 n from 16.12 10. We work correctly: all instructions on budget accounting. Documents useful in the work of an accountant

What is Order No. 157n (instructions on budget accounting) as amended (2019)? This is a unified structure for the formation of synthetic and analytical accounts, designed to distribute the facts of the financial and economic activities of the entity by assets and liabilities. In addition to the procedure for generating accounting accounts, the document contains detailed explanations of the rules for the application and execution of records - accounting transactions.

Instruction 157n on budget accounting in 2019 as amended, the text was last adjusted on 03/31/2018 by a separate Order No. 64n.

Who should apply:

• state-owned, BU and AU;
• government agencies and local governments;
• financial authorities and the Treasury;
• extra-budgetary funds of all levels.

Current document: instruction 157n on budget accounting in 2019 with changes (download).

Memo on instructions 157n on budget accounting in 2019 with changes

For all types of government institutions, separate regulations are provided that regulate the features of the formation of a unified chart of accounts for a specific type.

Thus, for public sector employees, a unified chart of accounts is approved by Order Instruction 174n on budget accounting in 2019, as amended. Full name - Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

Current order - No. 174n (instructions for budget accounting) with amendments (2019)

For autonomous institutions - Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n (as amended on March 31, 2018)

For government agencies and other recipients of budget funds - 162n (instructions for budget accounting) as amended (2019) (Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n)

Features of application

Please note that the use of all accounting accounts named in the regulatory documents is not necessary. Each institution independently determines the list of synthetic and analytical accounts that are required to maintain full-fledged accounting. The working chart of accounts is approved in the accounting policy of the organization.

Let us recall that government agencies have the right to apply additional detail to existing accounting accounts. This can be established by the founder or a higher-ranking manager of the BS.

Primary and accounting documents

52n (instructions for budget accounting), as amended (2019), regulates the forms of primary documentation and accounting registers to reflect the economic facts of the institution’s activities. The document is valid for all types of government institutions (Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (as amended on November 17, 2017)).

The document states:

• list of forms of primary documents and accounting journals;
• unified documentation forms;
• methodological recommendations for filling out forms.

Let us note that institutions have the right to independently develop (modify, change or create) other forms of primary and accounting documentation that take into account the specific features of the organization’s activities. Such norms are enshrined in Law No. 402-FZ. However, it is better to coordinate such decisions with higher-level RBS. In other words, instruction 52n on budget accounting in 2019, as amended, is not mandatory for use.

Budget reporting

The full list of reporting forms for public sector employees is also regulated by special instructions of the Ministry of Finance - in the instructions on budget accounting for budgetary institutions in 2019. The regulatory document establishes:

• full composition of reporting forms;
• frequency of delivery;
• reporting procedure;
• Features of reflecting accounting operations in reporting forms.

However, officials differentiated the composition and procedure for preparing financial statements by type of institution.

For recipients of budget funds (treasury government agencies, state and municipal authorities, financial authorities and the Treasury, as well as extra-budgetary funds), Instruction No. 191n applies (Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n (as amended on November 30, 2018)).

AU and BU are required to prepare financial statements taking into account 33n (instructions for budget accounting) as amended (2019) (Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n (as amended on November 30, 2018)).

Please remember that deadlines are set individually. Instruction 33n on budget accounting in 2019, as amended, does not regulate the deadlines. That is, the specific deadlines for providing monthly, quarterly and annual accounting reports are set by higher-level RBS or the founder.

Documents useful in the work of an accountant

In addition to key instructions on accounting in budgetary institutions in 2019, accountants use other regulations. For example, Order No. 173n (instructions for budget accounting), as amended (2019), regulates the procedure for generating information, as well as the rules for exchanging this information with the financial committee authorities for maintaining a register of contracts concluded as a result of procurement.

But the procedure for returning funds to the federal budget of the state is established in instruction 152n on budget accounting in 2019, as amended.

Changes to the Chart of Accounts for accounting of budgetary institutions and the Instructions for its application, introduced by Order of the Ministry of Finance of Russia dated December 31, 2015 No. 227n (hereinafter referred to as Order No. 227n) have long been expected. Innovations are due to the need to bring the Chart of Accounts and Instructions, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter referred to as Instruction No. 174n), in accordance with the Unified Chart of Accounts and the provisions of the Instructions for its application, approved. by order of the Ministry of Finance of Russia dated December 1, 2010 (hereinafter referred to as Instruction No. 157n), new provisions of budget legislation regarding the structure of budget classification, changes in the procedure for preparing financial statements.

Innovations must be applied in order to formulate the 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 using primary accounting documents for recording business transactions have been removed from Instruction No. 174n.

Primary documents

Budgetary (autonomous) institutions can establish the procedure for generating 5-14 digits of the account number in their accounting policies. In particular, you can use codes for target expense items. 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 opening balances on accounts of non-financial assets has been regulated, with the exception of accounts 0 106 00 000 and 0 107 00 000 - at the beginning of the year, zeros are indicated in categories 5-17.

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

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

Changes to the Chart of Accounts

Mainly related to their alignment with the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (clauses 2.1-2.24 of Order No. 227n). The names of many accounts have been adjusted, and corresponding adjustments have been made to the provisions of Instruction No. 174n.

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

• 0 205 82 000 “Calculations for uncleared receipts” (clause 2.7 of Order No. 227n);
• 0 206 11 000 “Calculations for wages” (clause 2.8 of Order No. 227n) - used to reflect the employee’s debt when recalculating wages associated, for example, with the submission of a corrective report card for the use of working time (in the case of providing certificates of incapacity for work, state duty);
• analytical accounting accounts have been introduced to account 0 209 00 000 “Calculations for damage and other income”, in particular: 0 209 30 000 “Calculations for compensation of costs”, 0 209 40 000 “Calculations for amounts of forced seizure”, 0 209 83 000 “ Calculations for other income" (clauses 2.9-2.12 of Order No. 227n);
• 0 210 10 000 “Calculations for tax deductions for VAT” (clauses 2.13-2.14 of Order No. 227n);
• 0 401 40 172 “Deferred income from operations with assets” (clause 2.18 of Order No. 227n);
• Linking accounts 0 401 50 000 “Future expenses” and 0 401 60 000 “Reserves for future expenses” with specific KOSGU codes is not provided for in the new editions; the accounting procedure in these accounts should be determined in the accounting policy based on the economic content of the transactions (clauses 2.19, 2.25 of Order No. 227n).

The new edition contains Section 5 “Authorization of expenses” (clause 2.20 of Order No. 227n). Accounting for analytical accounts of accounts 0 502 00 000 “Liabilities”, 0 504 00 000 “Estimated (planned) assignments”, 0 506 00 000 “Right to assume obligations”, 0 507 00 000 “Approved amount of financial support”, 0 508 00 000 “Received financial support” is organized according to the corresponding analytical codes of the type of receipts, disposals of the accounting object, corresponding to the KOSGU codes.

Off-balance sheet accounts have also been added (clause 2.24 of Order No. 227n):

• 27 “Material assets issued for personal use to employees (employees)”;
• 30 “Calculations for the fulfillment of monetary obligations through third parties”;
• 31 “Shares at par value”.

OUR HELP

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 sheet account 40 “Assets in management companies”, intended for accounting 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 of clause 9 of Instruction No. 174n (clause 3.3 of Order No. 227n):

• according to the order of recording the increase in the initial cost of fixed assets as a result of completion, modernization, reconstruction;
• on the capitalization of unaccounted for objects identified during the inventory;
• on the acceptance for accounting of fixed assets received as compensation in kind for damage caused by the guilty party. The accounting of non-financial assets as part of the movement between the parent institution and (or) separate divisions is no longer limited to the type of activity 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 - immovable property of the institution” and the credit of account 4 401 10 180 “Other income” (clause 3.10 of Order No. 227n, clause 20 of Instruction No. 174n).

Also added are entries 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 the framework of which capital investments were made (clause 3.29 of Order No. 227n).

• transfer of special equipment from the warehouse to the scientific department to perform 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;
• recording of material reserves formed as a result of the authorized body making a decision on the sale, gratuitous transfer of movable property that has been put out of service.

The new edition sets out the provisions for the formation of costs for the manufacture of finished products, accounting for finished products, the procedure for accounting for trade margins in the event of identifying shortages, damage to property, including due to natural disasters (clause 3.22 of Order No. 227n).

OUR HELP

• debts of customers in accordance with long-term contracts and settlement documents for individual stages of work and services completed and delivered to them;
• debts of buyers under a contract for the sale of property, providing for payment by installments, with the transfer of ownership (rights of operational management) to the object after 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 year).

The procedure for writing off receivables (payables) from the balance sheet has been clarified, in particular, those recorded in account 0 205 00 000 “Calculations of Income” (clause “b”, clause 3.54 of Order No. 227n).

Additions and adjustments also affected the procedure for recording transactions with funds in temporary disposal, including in foreign currency (clauses 3.47, 3.48 of Order No. 227n).

In connection with the expansion of analytics for account 0 209 00 000, new correspondence was introduced into Instruction No. 174n (clause “d”, clause 3.63 of Order No. 227n), including (Table 2):

Table 2. New correspondence for account 0 209 000

Postings are provided to reflect in accounting the 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 (clause "c" clause. 3.54, paragraph “g”, paragraph 3.64 of Order No. 227n).

The new edition sets out and supplements the provisions of paragraphs. 112, 113 Instructions No. 174n on reflecting transactions on analytical accounts of account 0 210 10 000 “Calculations for tax deductions for VAT” (clauses 3.67, 3.68 of Order No. 227n).

Also brought into line with the applicable accounting methodology are the provisions for accounting for settlements of budgetary institutions with the government body exercising the functions and powers of the founder in their regard, reflected in account 0 210 06 000 “Settlements with the founder” (clause 116 of Instruction No. 174n, clause 3.70 Order No. 227n).

More details on how transactions are reflected in financial asset accounts can be found in the materials of the Encyclopedia of Solutions. Budgetary sphere:

• Accounting for transactions with subsidies for the implementation of government tasks
• Government funds are on the way. Account 201 03
• Accounting for government agency settlements for damage and other income. Account 209 00
• Settlements between a government agency and a financial authority for cash. Account 210 03
• Settlements between a budgetary (autonomous) institution and its founder. Account 210 06

Liabilities

The most significant changes affected account 0 304 06 000 “Settlements with other creditors”. Instruction No. 174n was supplemented with correspondence on account 0 304 06 000 to reflect in the accounting of transactions carried out within the framework of various types of activities (financial support). Previously, this procedure was regulated at the level of letters from the Russian Ministry of Finance and the Federal Treasury. In particular, using account 3,304,06,000, the withholding of the amount of satisfaction of the requirements of institutions in case of violation of the terms of the agreement (contract) from the received amounts of deposits and pledges, including to secure applications for participation in the competition, can be reflected. The use of account 0 304 06 000 is provided for accounting for the reduction of debt (clauses 3.83, 3.84 of Order No. 227n):

• an accountable person for the return of unused funds (cash documents) in the amount of deductions made from wages (other income) for another type of financial support (activity);
• the person at fault for damage in the amount of deductions made from wages, scholarships and other income, for another type of financial support (activity).

The use of account 0 304 06 000 is provided for the execution of receivables recorded in accounts 0 205 00 000 “Calculations for income”, 0 209 00 000 “Calculations for damage and other income”, 0 206 00 000 “Settlements for advances issued”, 0 207 00 000 “Settlements on credits, borrowings (loans)”, 0 208 00 000 “Settlements with accountable persons”, on income (payments) from another financial source, including offsetting counterclaims (withholdings). Also, account 0 304 06 000 is used for accounting for non-financial, financial assets (except for non-cash funds), settlements of obligations, the financial result of the institution under the transfer act (separation balance sheet) during reorganization through merger, accession, division, separation.

New rules have been established regulating the procedure for closing settlements on account 0 304 06 000 at the end of the financial year (clause “c”, clause 3.90 of Order No. 227n).

Financial result

The main innovation is the establishment of an accounting procedure for the newly introduced account 0 401 60 000 “Reserves for future expenses” in the Chart of Accounts for budgetary institutions (clause 3.95 of Order No. 227n), as well as reflection of the corresponding entries in 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

Authorization of expenses

Almost all 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, adjustments and additions were made to Section 5 of Instruction No. 174n, which provide for the accounting procedure, in particular, for accounts 0 502 07 000 “Accepted liabilities”, 0 502 09 000 “Deferred liabilities ", 0 504 00 000 "Estimated (planned, forecast) assignments" and 0 507 00 000 "Approved amount of financial support."

You can learn about the procedure for recording expenses in the accounts for authorization in the Encyclopedia of Solutions. Budgetary sphere:

• Authorization of government expenses. Account 500 00
• Accounting for authorization of expenses in a budgetary (autonomous) institution

Olga Monaco , expert in the “Budget Sphere” direction of the Legal Consulting Service GARANT, auditor

Order of the Ministry of Finance of the Russian Federation of December 16, 2010 N 174n
“On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application”

By Order of the Ministry of Finance of Russia dated December 31, 2015 N 227n, changes were made to the preamble that are used by state (municipal) budgetary institutions when forming indicators of accounting objects as of January 1, 2016 and when forming accounting policies starting from 2016.

See the text of the preamble in the previous edition

Based on Article 165 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3823; 2005, No. 1, Art. 8; 2006, No. 1, Art. 8; 2007, No. 18, Art. 2117; N 45, Art. 5424), paragraphs 4 and 5 of the resolution of the Government of the Russian Federation of April 7, 2004.

N 185 “Issues of the Ministry of Finance of the Russian Federation” (Collected Legislation of the Russian Federation, 2004, N 15, Art. 1478; N 49, Art. 4908; 2007, N 45, Art. 5491; N 5, Art. 411) and for the purposes legal regulation in the field of accounting by state (municipal) budgetary institutions, in respect of which, in accordance with the provisions of parts 15 and 16 of Article 33 of the Federal Law of May 8, 2010 N 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" (Collection of Legislation of the Russian Federation, 2010, No. 19, Art. 2291) government bodies (state bodies), local government bodies decided to provide them with subsidies from the relevant budget in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation (hereinafter referred to as budgetary institutions), I order:

Information about changes:

Order of the Ministry of Finance of Russia dated December 31, 2015 N 227n introduced changes to paragraph 2 applied by state (municipal) budgetary institutions when forming indicators of accounting objects as of January 1, 2016 and when forming accounting policies starting from 2016.

See the text of the paragraph in the previous edition

2. Approve the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions in accordance with Appendix No. 2 to this order.

The provisions of the Instructions for the application of the Chart of Accounts of accounting of budgetary institutions in terms of primary accounting documents are applied in accordance with the accounting policy of the accounting entity and the provisions of Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers, applied by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application" (registered with the Ministry of Justice of the Russian Federation on June 2, 2015, registration number 37519; official Internet - portal of legal information http://www.pravo.gov.ru, June 8, 2015).

3. This order is applied in the formation of the accounting policy of a budgetary institution, starting from 2011.

Registration N 19669

FUTURE INCOME AND EXPENSES

Polienko V.S.,
legal adviser

With the introduction of the Unified Chart of Accounts in the accounting of state and municipal institutions, approved. by order of the Russian Ministry of Financedated 01.12.2010 No. 157n, a new accounting object has appeared - deferred expenses. The Unified Chart of Accounts established a unified policy for income and expenses of future periods.

One of the goals of the Unified Chart of Accounts is to bring accounting in state and municipal institutions closer to the accounting of commercial organizations. To reflect transactions that will occur in the future, the commercial chart of accounts provides accounts 97 “Deferred expenses” and 98 “Deferred income”. Obviously, the need to obtain similar information about operations in future periods that can be carried out by state and municipal institutions, regardless of their type, was the reason for the appearance in the Unified Chart of Accounts of a “well-forgotten” account for accounting for future expenses.

Future earnings

Deferred income is funds that have already been received or are planned to be received not in this reporting period, but in other, yet to come, periods.
Such income includes income:
- for individual stages of work and services completed and delivered by the customer that are not related to the income of the reporting period;
- obtained from livestock and agricultural products (offspring, weight gain, animal growth);
- for monthly, quarterly, annual subscriptions (for example, income from the sale of travel tickets).
According to paragraph 301 of the Instructions dated 01.12.2010 No. 157n in state and municipal institutions such income is reflected in account 40140 of the Unified Chart of Accounts. Please note that income on account 40140 is accrued in the reporting period.
Accounting for future income is carried out according to the types of income (receipts) provided for in the estimate (financial and economic activity plan) of the institution, in the context of contracts and agreements.
Account 40140 is a balance sheet, and reporting data for it is reflected on line 624 f.

Order of the Ministry of Finance of the Russian Federation of December 16, 2010 N 174n
"On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application"

With changes and additions from:

Information about changes:

2. Approve the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions in accordance with Appendix No. 2 to this order.

The provisions of the Instructions for the application of the Chart of Accounts of accounting of budgetary institutions in terms of primary accounting documents are applied in accordance with the accounting policy of the accounting entity and the provisions of Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers, applied by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application" (registered with the Ministry of Justice of the Russian Federation on June 2, 2015, registration number 37519; official Internet portal of legal information http://www.pravo.gov.ru, June 8, 2015).

3. This order is applied in the formation of the accounting policy of a budgetary institution, starting from 2011.

Registration N 19669

The Chart of Accounts for accounting of budgetary institutions and Instructions for its application have been approved.

The instruction establishes a uniform procedure for reflecting assets, liabilities and business facts in the plan accounts. It concerns state (municipal) budgetary institutions to which state authorities (state bodies), local governments provided subsidies, state academies of sciences and institutions created by them.

When accounting for assets, liabilities, financial results, as well as business transactions that change them, you should use the rules and methods of its organization and maintenance. The listed facts are reflected in the plan accounts depending on the economic content.

It is allowed to enter additional analytical account codes that ensure the formation of the necessary information in accounting, as well as to determine the missing correspondence of accounts.

The order comes into force on the date of its official publication and applies to legal relations arising from January 1, 2011.

Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 N 174n “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application”

Registration N 19669

This order is applied in the formation of the accounting policy of a budgetary institution, starting from 2011.

When working with the chart of accounts of a budgetary institution, take into account the changes made to Instruction No. 174n. The latest changes are described in Order of the Ministry of Finance dated December 28, 2018 No. 299n. You can download instructions 174n on budget accounting in 2019 with changes in the article.

In 2019, 5 more new federal standards were introduced and the procedure for applying KOSGU according to Instruction 209n was updated. In connection with changes in accounting, Instruction 174n was also updated by order of the Ministry of Finance dated December 28, 2018 No. 299n. The changes are described in the appendix to the order. Let's look at them in more detail later in the article.

For all changes in accounting and reporting for a government accountant, see the State Finance System reference book. The reference book is updated as new changes come into force.

Latest changes to Instruction 174n in 2019

For all changes, see the appendix to the Order of the Ministry of Finance dated December 28, 2018 No. 297n or the review of the State Finance System:

Changes in the chart of accounts

The chart of accounts in the new edition of Instruction 174n contains the changes given above for 157n, but taking into account the specifics of institutions. Budgetary organizations cannot receive income in the form of taxes, state duties, social security contributions, customs payments, therefore accounts of group 0 205 10 are not included in Instruction 174n at all and the new detail is not relevant. Accounts 0 205 51, 0 205 61, 0 205 53 and 0 205 63 are not used to reflect gratuitous receipts from groups 0 205 50 and 0 205 60.

Accounting accounts for advances on gratuitous transfers (206 40 and 206 80) and for settlements on gratuitous transfers (302 40 and 302 80) correspond to the tables for 157n and are described in Instruction 174n with full detail. For example, for other non-financial organizations, in accordance with 209n, KOSGU 564, 664, 734, 834 are indicated, and for financial organizations of the public sector - 563, 663, 733, 833. For tax payments (accounts 303), KOSGU 831 and 731 are indicated, because the recipient is the federal budget. For depositors (304 02) and salary deductions (304 03), codes 837 and 737 are used, because settlements are made with individuals.

Fully detailed KOSGU are not indicated for all accounts, so when drawing up a work plan you will have to be guided by 209n. Positions for which a subarticle should be selected are marked in Instruction 174n with the sign<1>. For code 304 04 000 “Internal departmental settlements”, one line was left in the plan; the decodings that were in the old edition were removed. According to the financial results, the same as in 162n, the previous transcripts were removed and the groups were left:

• 401 10 100 – income received;
• 401 18 100 – income received from the previous reporting period;
• 401 19 100 – income received from previous reporting periods;
• 401 20 200 – expenses incurred;
• 401 28 200 – incurred expenses of the previous reporting period;
• 401 29 200 – expenses incurred in previous reporting periods.

Regarding the costs of manufacturing products, three lines are left in the new edition:

• 109 60 200 – direct costs;
• 109 70 200 – overhead costs;
• 109 80 200 – general business expenses.

All changes to off-balance sheet accounts in 157n are also taken into account in Instruction 174n.

Instructions for use

For budgetary institutions there are requirements for the content of positions in 26-digit accounts. The first 17 must be full or partial BC. In cases provided for by law, in positions 15-17 you need to enter the type of expense from the comparative table of the Ministry of Finance dated 09/04/2017, and in 24-26 - KOSGU.

The instructions for use contain new entries that should be used in accounting:

• receipt of fixed-term use under an NFA operating lease agreement on preferential terms is reflected in the debit 0 111 40 (right to use NFA) and credit 0 401 40 180 (income from gratuitous use of the asset) in the amount of the fair value of the lease on the date of signing;
• in case of early termination of the contract, the same operation is performed using the “Red reversal” method for the amount of lost income;
• upon receipt from the founder of an asset for which there is an impairment loss, an entry is made to debit 0 304 04 and credit 0 114 40. If such an asset is received free of charge, the debit will have an account 0 401 10 with KOSGU 190 (gratuitous non-cash receipts to the public administration sector) .

Changes in accounting entries occurred for almost every account due to the detailing of KOSGU, the introduction of new accounts, and adjustments to the purpose of old ones. To avoid making mistakes in using KOSGU, use the service:

Download Instruction 174n current edition

For the always current version of Instruction 174n, see the legal framework of the State Finance System. You can also compare the current and previous versions of Order of the Ministry of Finance dated December 16, 2010 174n.

Changes to Instruction 174n dated May 8, 2018

Let's look at the previous changes. On May 8, 2018, Order of the Ministry of Finance dated March 31, 2018 No. 66n on amending Instruction 174n came into force.

Accounts and analytical groups

In connection with the introduction of new federal standards, a new analytical group 90 “Property in Concession” was introduced. Use it to account for property transferred into concession:

• 101 90 "Fixed assets - property in concession",
• 103 90 "Non-produced assets - as part of the grantor's property",
• 104 90 “Depreciation of property in concession”,
• 106 90 "Investments in the grantor's property."

To account for rights of use under operating leases and investments under finance leases, use group 40 accounts:

• 104 40 "Depreciation of rights to use assets",
• 106 40 "Investments in financial lease objects."

Previously, analytical group 40 was used to account for leased items. Now leased property must be accounted for according to the general rules established by the “Rent” standard.

Table 1. New accounts in Instruction 174n since 2018

Expired accounts

Account 101 40 "Fixed assets - leased items" and all its details (102 40 "Intangible assets - leased items", 104 40 "Depreciation of leased items", 105 40 "Inventory - leased items", 106 40 "Investments in leased items ", 107 40 "Leased items in transit") were excluded. Now account for fixed assets in leasing (financial lease) in such accounts as:

• 101 10 "Fixed assets - real estate of the institution",
• 101 20 "Fixed assets - especially valuable movable property of an institution",
• 101 30 "Fixed assets - other movable property of the institution",
• 101 90 "Fixed assets - property in concession."

Now there is no account 205 82 on which calculations for uncleared receipts were reflected. They now need to be indicated on account 205 81. The remaining accounts that are not valid from January 1 are listed in table 2.

Table 2. Accounts declared invalid

Renamed and supplemented accounts

The name of account 101 06 has been adjusted; in the new edition it is called 101 06 “Industrial and household inventory”. Accordingly, account 104 06 - “Depreciation of industrial and household inventory.” And on accounts 106 XX the word “institution” was removed:

• 106 10 "Investments in real estate",
• 106 20 "Investments in fixed assets - real estate",
• 106 30 “Investments in other movable property”,
• 106 34 "Investments in inventories - other movable property."

Accounts 101 02 “Non-residential premises” and 101 03 “Structures” were combined into one account 101 02 “Non-residential premises (buildings and structures)”. Structures that were accounted for on account 101 03 before January 1, 2018 are transferred to the new account 101 02.

I note that since 2018, account 103 03 is referred to as “Investment real estate”. It is necessary to take into account only those objects that are intended exclusively for renting out or increasing the value of real estate. If the real estate is intended to complete the task, but is temporarily transferred to an operating lease, there is no need to transfer it to account 101 03.

Account 101 07 was renamed from “Library Fund” to “Biological Resources”. Starting from the new year, it will reflect animals and plants, the natural growth and reproduction of which are under the direct control of the institution, in particular, perennial plantings. During the inter-reporting period, transfer them from account 101 08 to account 101 07. Transfer all objects of the library collection that were accounted for on account 101 07 before January 1, 2018 to account 101 08 “Other fixed assets”.

Table 3. Accounts in the new edition

Composition of Instruction No. 174n on budget accounting

The instructions consist of two appendices. The first shows the Chart of Accounts broken down into on-balance sheet and off-balance sheet. Balance sheets, in turn, are divided into the following sections:

• non-financial assets,
• financial obligations,
• obligations,
• financial result,
• authorization of expenses.

Appendix No. 2 provides instructions for using the chart of accounts for accounting of budgetary institutions. It also consists of five sections.