Form 295 budget reporting sample filling. Information about the execution of court decisions on monetary obligations of the budget. Timeliness of reporting
I.V. Artemova,
chief accountant, consultant
Starting from reporting for 9 months of 2015 recipients budget funds, administrators of budget revenues, administrators of sources of financing the budget deficit, chief administrators, administrators of budget funds include explanatory note Execution details judgments on monetary obligations of the budget (f. 0503296), which reflect the decisions of not only Russian, but also foreign (international) courts.
New reporting form
From October 1, 2015, the order of the Ministry of Finance of Russia of August 26, 2015 No. 135n (hereinafter - Order No. 135n) entered into force, which amended the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on budget execution budgetary system RF, approved by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n (hereinafter - Instruction No. 191n).
According to the changes introduced by Order No. 135n to clause 152 of Instruction No. 191n, the 5th section of the Explanatory Note (f. 0503160) includes the form "Information on the execution of court decisions on monetary obligations of the budget" (f. . 0503296).
According to clause 174 of Instruction No. 191n (as amended by Order No. 135n), in the Information f. 0503296 contains generalized for reporting period data on the execution of court decisions on monetary obligations of the budget.
Information f. 0503296 are introduced.
Information on the execution of court decisions on monetary obligations of the budget (f. 0503296) is an annex to the Explanatory Note (f. 0503160). Let's consider the procedure for generating this report.
We talk about reporting form 0503296, about its purpose, structure, deadlines and the procedure for entering data.
Who generates Information in the form 0503296
Form OKUD 0503296 "Information on the execution of court decisions on monetary obligations" approved by order of the Ministry of Finance 191n dated December 28, 2010. This regulatory document contains instructions for compiling monthly, quarterly and annual reports on the execution of budgets. Filling out the form 0503296 is required for:
- recipients of funds from budgets of various levels;
- income administrators;
- administrators of sources of financing the budget deficit.
Based on the submitted reports, the GRBS and RBS fill out their summary form, summing up the indicators for the lines and columns of the same name from the reports of the subordinate PBS and administrators of budget deficit sources.
Terms of delivery of Information f. 0503296 and report structure
Form 0503296 is included in the Explanatory Note as an attachment, the frequency of its submission is specified in paragraph 174 of Order 191n. The information should be filled in quarterly and as part of annual reporting... The form includes two sections:
- Information about the execution of court decisions on monetary obligations.
- Reference table for outstanding executive documents.
The procedure for filling out the main section of Information f. 0503296
The instruction for the application of form 0503296 stipulates that the first table shows the movement of monetary obligations accepted by the institution for the execution of court decisions within the reporting period. Information is entered in the total amount (line 030) and in the context of ships:
- the judicial system of the Russian Federation - line 010;
- foreign or international - line 020.
In line 011, data from solutions is selected Russian ships, for which writs of execution were presented. In line 021 of line 020, information on the movement of monetary obligations taken on the basis of decisions of the European Court of Human Rights is separately distinguished.
The procedure for compiling Form 0503296 of Section 1 by columns:
- Gr. 1 - the name of the indicators.
- Gr. 2 - line codes.
- Gr. 3 - the balance of monetary obligations not fulfilled at the beginning of the current year, the amounts in this column remain unchanged in all quarterly and annual reports.
- Gr. 4 - monetary obligations were taken on court decisions and executive documents received by the institution during the reporting period.
- Gr. 5 - reduction of obligations due to the revocation of judicial acts, decisions to reduce the amount to be collected.
- Gr.6 - fulfillment of obligations. The column reflects the amount of cash expenses for personal account made in the current period for payments to legal and individuals, in whose favor the court decision was made.
- Gr. 7 - revaluation of monetary liabilities, if any.
- Gr. 8 - the amount of monetary obligations that remained unfulfilled as of the current reporting date (April 1, July 1, October 1 of the current year, January 1 of the next year).
Order 191n states that detailed information on the debt under executive documents and the legal basis for its formation should be disclosed in the text part of the Explanatory Note. In the letters of the Ministry of Finance and the Federal Treasury on the specifics of reporting for a certain period, it is usually determined from what amount the information on the debt is deciphered according to the indicators specified in the letter (in 2018, such requirements were imposed on debt on obligations over 1 million rubles).
The remaining amounts from gr. 8 can be deciphered by type (salary, monetary allowance, taxes, etc.), for reasons of occurrence (lack of funding for the required BCC, arrears identified by the Federal Tax Service Inspectorate, etc.). You should report on the measures taken to pay off the debt.
The procedure for filling out the reference table of Information on the form 0503296
Before you fill out section 2 f 0503296, you need to distribute all the amounts payable, but not paid at the end of the reporting period, according to KOSGU articles. In column 1, KOSGU is put down, in column 2 - the number of unexecuted orders of execution, in column 3 - the amount on these sheets. The total total of column 3 of the second section must be equal to the total amount in column 8 of section 1.
Sample filling out Information on form 0503296
We have prepared a sample filling according to the example.
Example... At the beginning of 2019, the state institution had a debt under a writ of execution, received by a court decision of the Russian Federation, to a former employee:
- for payment of benefits upon dismissal - 43,000 rubles;
- for reimbursement of legal costs - 9,000 rubles;
- for compensation for moral damage - 3000 rubles.
In the first quarter of 2019, the institution paid off the allowance, but did not pay the costs and compensation for harm due to the lack of funds for the relevant types of expenses. In March 2019 he entered performance list by a court decision in favor of the water supply organization. The institution must pay 14,000 rubles. as arrears for utilities admitted due to a faulty meter. The document was received on 03/29/2019, the institution did not have time to register obligations with the treasury and make transfers.
Form 0503296 should be filled in as follows:
- group 3, building 010 - 55,000 rubles. (43000 + 9000 + 3000);
- group 3, building 011 - 55,000 rubles;
- group 4, page 010 - 14,000 rubles, a new claim was filed;
- group 4, building 011 - 14,000 rubles;
- group 6, page 010 - 43,000 rubles, payment was made;
- group 6, building 011 - 43,000 rubles;
- group 8, building 010 - 26,000 rubles;
- group 8, building 011 - 26,000 rubles.
Below is an example of filling out the form f.0503296. In the second section, the amounts were distributed as follows:
- moral damage and legal costs - other payments of a current nature to individuals, KOSGU 296, the amount of 12,000 rubles;
- arrears for water - utilities, KOSGU 223, the amount of 14,000 rubles.
See a sample of filling out the form 0503296 according to the described example:
See and download another sample of filling out the form 0503296 in the State Finance System with tips for filling out:
Name of the purpose of the activity
The information on the results of activities includes data summarized for the reporting period on performance indicators budgetary institution, established for him by the respective main manager (manager) of budget funds in kind and in value terms, for example:
| Code of the section, subsection of the functional classification of expenses by BC | Indicator name | unit of measurement | According to plan | Actually | ||
| number | amount, rub. | number | amount, rub. | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 0115 | Statistical publications | pages | 13000 | 5000 | 13500 | 5500 |
| 0901 | Influenza vaccination coverage | % | 100 | 1000 | 95 | 950 |
| 0408 | Increase in the volume of transportation of international transit cargo | million tons | 15000 | 120000 | 15000 | 125000 |
| Total | NS | 126000 | NS | 131450 | ||
includes three sections, separately income, expenses and sources of financing budget deficits.
The income section is filled in in the context of groups, subgroups of classification of budget revenues Russian Federation.
The total lines for revenues (line 010), expenses (line 200), deficit / surplus / (line 450), sources of financing budget deficits (line 500) must be linked to the corresponding summary lines of form N 0503127 "Report on the execution of the budget of the main manager ( manager), recipient of budget funds "for budgetary and extrabudgetary activities, respectively:
| Code budget classification | Line code | Appointed in accordance with the specified budget painting, rub. | Executed (cash execution of the budget) rubles. | Deviation of cash execution from the revised budget list | |
| amount, rub. | reasons for deviations | ||||
| 1 | 2 | 3 | 4 | 5 | 6 |
| 1. Income | 010 | 2000 | 2500 | 500 | |
| of them: | |||||
| 101 | 1500 | 2000 | 500 | Improvement economic activity enterprises | |
| 2. Costs | 200 | 1800 | 1600 | -200 | |
| of them: | |||||
| 0504 1040000 | 200 | - | -200 | Lack of regulatory framework | |
| Deficit / surplus (p. 010 - p. 200) | 450 | 200 | 900 | ||
| 3.Sources of financing budget deficits | 500 | -200 | -900 | ||
| 0900 | -200 | -900 | |||
The form contains generalized performance data for the reporting period targeted programs, subprograms, in the implementation of which the budgetary institution participates.
| Program, subroutine | Name of the event | Approved by the revised budget list, rubles | Executed, rub. | Reasons for deviations | |
| Name | code of the target expense item for the bookmaker | ||||
| 1 | 2 | 3 | 4 | 5 | 6 |
| FTP "Housing" | 1000407 | Purchase of apartments for employees (describe in detail in the text part of the form 0503160) | 5000 | 1000 | Absence normative documents(to be described in detail in the text part of f.0503160) |
| FTP "Culture of Russia" | 1000201 | Construction, reconstruction and technical re-equipment of objects of culture and art (to be described in detail in the text part of f.0503160) | 4000 | 3000 | Changing the schedule of payments for obligations (describe in detail in the text part of f.0503160) |
| Lender's name | Loan agreement | Purpose of using borrowed funds | Approved by the law (decision) on the budget, rubles | Amount of used loan, rub. |
|
| room | date | ||||
| 1 | 2 | 3 | 4 | 5 | 6 |
| IBRD | 4468-RU | 30.11.1999 | development of the state statistics system | 10 000 | 10 000 |
| IBRD | 3806-0-RU | 06.02.1995 | financing economically viable and priority investment projects pollution control | 20 000 | 20 000 |
The form contains traffic data not financial assets budgetary institution and is compiled separately for 4 types of financial assets: fixed assets (010100000), intangible assets (010200000), inventories(010500000), non-produced assets (010300000). In this case, lines 10 and 40 must be linked to the corresponding lines of form N 0503130 "Balance of budget execution of the main manager (manager), recipient of budget funds".
| Budget classification code | Approved for a year by the law on the budget, regulatory legal acts on the budget, taking into account the changes | Completed in a year | Share of indicators in total income and expenses | |||||||
| last year | reporting year | last year | reporting year | |||||||
| last year | Reporting year | sum | sum | percentage to annual appointments, taking into account changes,% | annual appointments | Completed in a year | annual appointments | Completed in a year | ||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
| 1. Income - total | 600 | 700 | 620 | 103,3 | 750 | 107,1 | 100,0 | 100,0 | 100,0 | 100,0 |
| including: | ||||||||||
| 101 | 300 | 350 | 320 | 106,7 | 370 | 105,7 | 50,0 | 51,6 | 50,0 | 49,3 |
| 102 | 200 | 250 | 200 | 100 | 200 | 80,0 | 33,3 | 32,3 | 35,7 | 26,7 |
| 103 | 100 | 100 | 100 | 100 | 180 | 180,0 | 16,7 | 16,1 | 14,3 | 24,0 |
| 2. Costs - total | 500 | 550 | 580 | 116,0 | 600 | 109,1 | 100,0 | 100,0 | 100,0 | 100,0 |
| including: | ||||||||||
| 0207 0810000 | 250 | 300 | 280 | 112,0 | 300 | 100,0 | 50,0 | 48,3 | 54,5 | 50,0 |
| 0401 1020000 | 200 | 200 | 190 | 95,0 | 250 | 125,0 | 40,0 | 32,8 | 36,4 | 41,7 |
| 0901 4700000 | 50 | 50 | 110 | 220,0 | 50 | 100,0 | 10,0 | 18,9 | 9,1 | 8,3 |
| 3. Budget deficit / surplus | 100 | 150 | 40 | 150 | ||||||
| 4. Sources of financing budget deficits | -100 | -150 | -40 | -150 | ||||||
| including: | ||||||||||
| 900 | -100 | -150 | -40 | -150 | ||||||
In this case, the final data of column 6 of this form must correspond to the final lines of form N 0503127 "Report on the execution of the budget of the main manager (manager), recipient of budget funds" for budgetary activities (line 010, line 200, line 450, line 500).
The pages of our magazine have repeatedly posted articles on errors and violations of budget reporting in the preparation of reporting accounting forms... On the website of the Federal Treasury, information appeared on the results of the adoption of accounting (budget) statements at the end of 2017, in which a special place is given to the analysis of typical violations and errors identified by employees of the Federal Treasury during office check reporting forms. In our opinion, this information will be of interest to both auditors and accountants, so we considered it necessary to discuss it with you - our readers.
From the information provided by the Federal Treasury, it follows that violations by the reporting entities were committed both in compliance with the requirements of the procedure for drawing up annual reporting forms, and in reflecting the accounting (budget) accounting indicators formed as of the reporting date in annual reporting forms. Among the violations, the following are highlighted.
Timeliness of reporting.
Systemic deficiencies in accounting for objects real estate... As noted by the Federal Treasury, the subject of reporting often reflects real estate objects on account 0 101 00 000, in respect of which registration is mandatory, without documents confirming such registration. Recall: the provisions of cl. 36 of Instruction No. 157n it was established that the acceptance for registration and retirement from the register of real estate objects, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, are carried out on the basis of primary accounting documents with the obligatory attachment of documents confirming state registration rights or bargain.
At the same time, the opposite violation also occurs: when an object that meets all the characteristics of a fixed asset and if there are documents confirming its registration on it, is not reflected by the accounting subject on account 0 101 00 000, but continues to be reflected on account 0 106 00 000.
Here, with regard to accounting for fixed assets, we note that in accordance with clause 23 of Instruction No. 157n, objects of non-financial assets are accepted for accounting at their initial (actual) cost, which is recognized as the amount of actual investments in their acquisition, construction or manufacture (creation) , taking into account the amounts of value added tax presented to the institution by suppliers and (or) contractors (except for their acquisition, construction and manufacture within the framework of activities subject to VAT, unless otherwise provided tax legislation RF). Wherein book value objects of non-financial assets is their initial cost, taking into account its changes, provided for in accordance with paragraphs 27 and 28 of Instruction No. 157n. Guided by the provisions of the FSBU "Fixed Assets" and Methodical guidelines by application transitional provisions FSBU "Fixed assets" at the first application (Letter of the Ministry of Finance of the Russian Federation dated November 30, 2017 No. 02-07-07 / 79257), we will point out that the procedure for reflecting in accounting material assets recognized as fixed assets held by the accounting entity in possession (use) on the basis of operational management rights and assets that meet the criteria, applied until 2018 (before the transition to the use of FSBU "Fixed Assets"), does not change.
Mandatory General requirements to accounting by public sector organizations (autonomous institutions) of immovable property objects recognized as part of fixed assets before 01.01.2018 do not provide for the reflection by institutions in the accounting of these objects according to their updated cadastral value(Letter of the Ministry of Finance of the Russian Federation dated 04.24.2018 No. 02-07-10 / 27705).
Reflection land plots at an irrelevant cadastral value. According to Art. 65 ZK RF cadastral value land plot established for tax purposes and in other cases provided for federal laws... By virtue of Art. 66 of the Labor Code of the Russian Federation to establish the cadastral value of land plots, a state cadastral valuation of land is carried out in accordance with the legislation of the Russian Federation on appraisal activities... Recall that in accordance with Instruction No. 157n accounting of land plots is kept on the accounts:
- 0 103 11 000 "Land - immovable property of an institution" - at their cadastral value, if the land plot is used by institutions on the basis of the right of permanent (unlimited) use (including those located under real estate objects);
- 0 108 55 000 “Non-produced assets that make up the treasury” - at their cadastral value, if the land plot is the state (municipal) treasury.
The provisions of the Law on Accounting established that every fact of economic life must be reflected in accounting. The absence in the registration documents of information on the value of the land plot does not give the subject of accounting the right not to reflect the event on the receipt of the specified non-financial asset in the accounting records.
Systemic errors in accounting for accounts receivable. The Federal Treasury notes that quite often the subjects of reporting only partially reflect information about the availability of accounts receivable, overdue debts at the reporting date, and also incorrectly reflect accounts receivable in the accounts of accounting (budget) accounting. For example, when carrying out claim work to collect funds to the budget, the indicators on account 0 206 00 000 should be transferred to account 0 209 30 000, and the reporting subject does not do this and continues to reflect such receivables on account 0 206 00 000. It is worth noting that that the issue of reflection in reporting forms of indicators of receivables, accounts payable a lot of attention is paid. Letters from the Ministry of Finance and the Federal Treasury are regularly issued, explaining the specifics of reflecting the amounts of debt in reporting forms, for example, Letter of the Ministry of Finance of the Russian Federation No. 02-06-07 / 49174, Federal Treasury No. 07-04-05 / 02-14766 of 13.07.2018. For correct reflection in the reporting forms of the amounts of accounts receivable and payable, we recommend that you refer to the letters of the Ministry of Finance.
Systemic shortcomings in terms of reflecting indicators on off-balance sheet accounts. As set out in clause 332 of Instruction No. 157n, the institution takes into account the following on off-balance sheet accounts:
- property of an institution that is not balance sheet items accounting(in particular, property that does not meet the criteria for assets; rights to use property that are not subject to lease accounting, property that is (received) for storage and (or) processing;
- property received (paid) by centralized procurement (centralized supply);
- non-exclusive rights to use the results of intellectual activity, material assets, the accounting of which, according to Instruction No. 157n, is provided for outside the balance sheet accounts (fixed assets with a value of up to 10,000 inclusive, put into operation (transferred), periodicals for use as part of the library fund, regardless of their value);
- museum items and museum collections included in the state part (non-state part - for objects of municipal property) of the Museum Fund of the Russian Federation;
- strict reporting forms, property acquired for the purpose of rewarding (donating), rolling awards, prizes, cups, special equipment for performing research work under state (municipal) agreements (contracts), experimental devices), other values, calculations;
- pending obligations, additional analytical data on other accounting objects and transactions carried out with them, necessary for the implementation internal control and (or) disclosure of information about the activities of the institution in the reports it generates.
The list of off-balance sheet accounts and the peculiarities of their application is established by Instruction No. 157n. At the same time, institutions have the right to enter additional off-balance sheet accounts to collect information in order to ensure management accounting, as well as to ensure internal control over the safety of property issued for use. Indicators for the accounting of property and liabilities reflected in off-balance sheet accounts are reflected in the certificate of the presence of property and liabilities on off-balance sheet accounts. The Federal Treasury, among the violations in the conduct of such accounting, noted the non-reflection by the subjects of registration of property objects on off-balance accounts 01, 20, 25, non-reflection of licenses and other non-exclusive rights on the off-balance account01.
System errors when filling out forms and tables of explanatory notes (f. 0503160, 0503760). The Federal Treasury noted that when accepting the annual reports for 2017, errors were recorded in 80% of the forms. On the pages of our magazine, we have repeatedly noted some negligence shown by the subjects of accounting when filling out an explanatory note (f. 0503160, 0503760). Very often the compiled form does not meet the requirements of instructions No. 191n, 33n. The tables included in the explanatory note are either only partially filled out by the accounting entity, or not filled at all. Sometimes, instead of filling out the tables, the information is reflected in the textual part of the explanatory note, which also does not meet the requirements of instructions No. 191n, 33n.
Among common weaknesses identified when filling out the tables and forms of the explanatory note (f. 0503160, 0503760), the Federal Treasury noted the following:
- incorrect formation of indicators of reporting forms;
- incomplete formation of indicators of reporting forms;
- disadvantages of the formation of the text part of explanatory notes;
- errors related to the technology of formation and presentation of reporting forms.
The most common errors are in the following form tables.
- Information about the execution of the budget (f. 0503164). The information in the table characterizes the results of the analysis of the execution of text articles of the law (decision) on the budget related to the activities of the subject. budget reporting, in order to disclose information on the results of the use of budgetary allocations of the reporting financial year by the main administrators of budgetary funds (paragraph 155 of Instruction No. 191n). The table is drawn up by the chief manager, manager, chief administrator, administrator exercising individual powers of the chief administrator of the sources of financing the budget deficit, chief administrator, administrator exercising separate powers of the chief administrator of budget revenues, by the financial body. When filling out this table, the income forecast for income is indicated, which did not correspond to the data of the Ministry of Finance. In fact, the table indicates the result of the implementation of the provisions of the text articles of the law (decisions on the budget) (indicating the indicators characterizing the degree of their effectiveness).
- Information on accounts receivable and payable (f. 0503169). This table reflects the data, generalized for the reporting period, on the status of settlements on accounts receivable and payable of the entity; formation of budget reporting in the context of the types of settlements. When filling out the table, there is a discrepancy between the balances of accounts receivable (payable) debt) at the beginning of the current year with the balance of debt at the end of the year.
- Information about investments in real estate objects, objects of construction in progress (f. 0503190). This table discloses information on the construction in progress available at the reporting date, as well as on investments in real estate formed at the reporting date, the source of financial support for which was the funds of the corresponding budgets of the budgetary system of the Russian Federation.
When forming information (form 0503190), reporting entities often mistakenly indicate:
- name of construction objects;
- registration numbers of objects (when filling out the form, the code of the object is indicated, if any. This code is contained in the document establishing the distribution of budgetary appropriations provided for by the law (decision) on the budget for the implementation of investment projects for construction, reconstruction, including with elements of restoration, technical re-equipment of objects capital construction and (or) for the acquisition of immovable property and (or) the implementation of other capital investments on the territory of the Russian Federation. Federal institutions column 4 indicates (if any) the code of the capital investment object under the federal targeted investment program (hereinafter referred to as FAIP) assigned by the Ministry of Economic Development);
- cadastral numbers of objects (the cadastral number of the real estate object is indicated, information about which is included in the Unified State Register real estate);
- object status and its target function (the object status code is reflected in column 8 of the form. The codes themselves and their values are contained in clause 173.1 of Instruction No. 191n. When filling out this form, the reporting subject should select the desired code and indicate it).
In addition, the Federal Treasury separately noted the shortcomings of filling out the text part of the explanatory note (f. 0503160 and 0503760), among which are named:
- Non-reflection or partial disclosure of information in the textual part of the explanatory note. In particular, information about the inventory, information about reporting forms that do not have indicators and are not subject to presentation is often not reflected or not fully reflected. Recall that, according to clause 10 of Instruction No. 33n, in the event that all the indicators provided for by the form accounting statements approved by Instruction No. 33n do not have a numerical value, such a reporting form is not drawn up and is not presented in the financial statements for the reporting period, while information about the absence of these forms in the financial statements must be reflected in the textual part of the explanatory note to the institution's balance sheet (f. 0503760). In turn, when generating and (or) submitting budget reporting by means of software automation systems, budget reporting documents that do not have numerical values of indicators and do not contain explanations are generated and presented with the indication of the mark (status) "indicators are absent" (clause 8 of Instruction No. 191n).
- Lack of disclosure of information requiring clarification, for example, lack of clarification:
- on the reasons for the incomplete execution of the approved budget allocations for expenditures, reflected in the information (f. 0503164, 0503166);
- the reasons for the presence of significant balances Money on the accounts of institutions reflected in the information (f. 0503779, 0503166).
- Inconsistency of the text of the explanatory note with the data reflected in the tables included in it (in particular, the discrepancy between the information specified in the text part of the explanatory note itself and in the information (f. 0503769, 0503169)).
* * *
Within the framework of the article, certain systemic errors were considered in the preparation of accounting (budget) reporting forms by accounting entities at the end of 2017.
Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of the budgets of the budgetary system of the Russian Federation, approved. By order of the Ministry of Finance of the Russian Federation of December 28, 2010 No. 191n.
Instructions on the procedure for drawing up, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved By order of the Ministry of Finance of the Russian Federation of March 25, 2011 No. 33n.
Federal Law dated 06.12.2011 No. 402-FZ "On Accounting".
Federal Accounting Standard for Public Sector Organizations "Conceptual Foundations of Accounting and Reporting of Public Sector Organizations", approved by By order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 256n.
Instructions for the application of the Unified Chart of Accounts for State Authorities ( government agencies), local government bodies, government bodies extrabudgetary funds, state academies of sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.
Federal accounting standard for public sector organizations "Fixed assets", approved. By order of the Ministry of Finance of the Russian Federation of December 31, 2016 No. 257n.
Revisions and audits of financial and economic activities of state (municipal) institutions, No. 10, 2018
When conducting financial and economic activities, not all operations are performed by accountants strictly as it is regulated by the norms of legislative acts. Sometimes this is due to the accountant's carelessness, sometimes with ignorance, incorrect reading of the legislation, and sometimes with the imperfection of regulations. All this often leads to errors in budget reporting. The errors encountered can be conditionally divided into two groups:
- organizational (in particular, related to the erroneous determination of the composition of the reporting);
- methodological (arise as a result of incorrect budget accounting and are reflected in the reporting).
The material presented in the article was written on the basis of the results of audits of the budget reporting forms of the main administrators and recipients of budget funds. The objectives of the inspections were to assess the reliability of the consolidated budget reporting of the main administrators of budget funds, the state of accounting and reporting of the main administrators and recipients of budget funds, as well as to determine the work carried out by the main administrator of budget funds to ensure the targeted use of these funds by subordinate recipients of budget funds.
Drawing up budget reporting in violation of the requirements of Instruction No. 191n
The following errors are encountered in the design of budget reporting forms:1. The reports are presented without a table of contents and in an unnumbered form. Clause 4 of Instruction No. 191н found that budget reporting on hard copy is presented by the chief accountant of the subject of budget reporting or by the person responsible for maintaining budget accounting, the formation, preparation and submission of budget reporting, in a bound and numbered form with a table of contents and a cover letter.
2. In violation p. 6 of Instructions 191н some forms of reporting, in particular, a report on the budget commitments ah f. 0503128), containing planned (forecast) indicators and analytical indicators, were not signed by the head of the financial and economic service, the explanatory note (f. 0503160) was not signed by the head, chief accountant and the head of the financial and economic service. Of the norms p. 6 of Instruction No. 191n it follows that the budget reporting is signed by the head and the chief accountant of the chief manager, manager, recipient of budget funds, chief administrator, administrator of budget revenues, chief administrator, administrator of sources of financing the budget deficit, financial authority, the body of the treasury, the body that carries out cash service... Forms of budgetary reporting containing planned (forecast) and analytical indicators, in addition, are signed by the head of the financial and economic service.
3. The reporting includes forms that do not have a numerical value. Recall that according to the norms p. 8 of Instruction No. 191n if all indicators provided for by the budget reporting form approved by Instruction No. 191n do not have a numerical value, such a reporting form is not prepared, information about which should be reflected in the explanatory note to the budget reporting for the reporting period.
4. The balance sheet of the main manager, manager, recipient of budgetary funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503130) does not include a certificate of the presence of property and liabilities on off-balance sheet accounts or it is included in the explanatory notes (f. 0503160), which violates the norms p. 20 of Instruction No. 191n.
5. In violation p. 23 of Instruction No. 191n the institution filled out a certificate on consolidated settlements (f. 0503125) in a form that does not correspond to the one given in Instruction No. 191n.
6. In violation p. 43 of Instruction No. 191n a certificate on the conclusion of accounts for budgetary accounting of the reporting financial year (f. 0503110) is indicated in the statements submitted to the main manager with a name that does not correspond to the named instructions.
7. In violation p. 44 of Instruction No. 191n the institution did not comply with the procedure for reflecting indicators in column 1 "Account number of budgetary accounting". This clause establishes that the recipient of budget funds, the administrator of the sources of financing the budget deficit, the administrator of budget revenues generates a certificate (f. 0503110) to the balance sheet (f. 0503130) based on the data on the corresponding account codes 1 210 02 000 “Settlements with the financial authority on receipts to the budget ", 0 304 04 000" Intradepartmental settlements ", 0 304 06 000" Settlements with other creditors ", 1 304 050 00" Settlements on payments from the budget with the financial authority "and according to the corresponding account numbers 0 401 10 000" Current income financial year ", 0 401 20 000" Expenses of the current financial year "in the sum of indicators formed as of January 1 of the year following the reporting year, within the framework of budgetary activities (section 1) before the final operations (columns 2, 3) and in the amount of final transactions to close accounts made on December 31, at the end of the reporting financial year (columns 4 - 9).
In column 1 of section. 1 reference (f. 0503110) reflects the numbers of the corresponding accounts 0 401 10 000 "Income of the current fiscal year", 0 401 20 000 "Expenses of the current fiscal year", containing in the corresponding digits of the account number of budgetary accounting codes of the budget classification (hereinafter - BC) of the Russian Federation : types of income, sections, subsections, classification of budget expenditures, groups, subgroups, items of sources of financing the budget deficit. The codes of the budget classification of the Russian Federation (chapters on the BC, target items of expenditure, types of budget expenditures, subspecies of budget revenues, types of sources of financing the budget deficit in the corresponding digits of the budget account number) are reflected with a value of "zero".
8. In violation p. 96 of Instruction No. 191n institution in the report financial results activity (f. 0503121) filled in lines 370, 371, 372, not provided for by the instruction.
9. In the explanatory note (f. 0503160), drawn up by the reporting subject, there are no tables No. 2 - 7, which is a violation p. 152 of Instruction No. 191n.
10. In violation p. 152 of Instruction No. 191n as part of the audited budget reporting of tables No. 3 "Information on the execution of text articles of the law (decision) on the budget" and 7 "Information on the results of external control measures" there are no explanatory notes.
11. The subject of accounting, as part of the budget reporting forms, provided information on the execution of the budget (form 0503164) (table of the explanatory note). As the test results showed, in the form of a name, columns 1, 5, 7 do not meet the requirements p. 163 of Instruction No. 191n and line 620 is missing.
Errors in the content of budget reporting forms
In the context of reporting forms, we will give an overview of the errors that, as shown by the results of the audit, are made when drawing up the budget reporting forms.Help on the conclusion of accounts for budgetary accounting of the reporting financial year (f. 0503110). During the inspection, it was revealed that in violation of p. 43 of Instruction No. 191 in this help there is no section. 2 “Activities with funds coming into temporary disposal”. According to the norms of this clause, a certificate on the conclusion of budget accounting accounts for the reporting financial year is formed by the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues, financial authority, body providing cash services for budget execution, as part of the annual reporting forms and reflects the turnover of budgetary accounts subject to closure at the end of the reporting financial year in accordance with the established procedure, in the context of budgetary activities (Section 1) and activities with funds received at temporary disposal (Section 2). In the absence of the information required to fill out sect. 2, it is not completed, but included in the form.
Certificate of the amounts of consolidated receipts to be credited to the budget account (f. 0503184). In violation p. 50 of Instruction No. 191n in the specified certificate for December income is reflected. According to the norms of this paragraph Instructions key figures on this form for the fiscal year December must have a value of zero.
Report on the execution of the budget of the main manager, manager, recipient of budgetary funds (f. 0503127). In violation p. 55 - 57 of Instruction No. 191n This report does not reflect the sections on the annual volumes of approved budgetary assignments, limits of budgetary obligations, and, accordingly, the column “Unfulfilled appointments” is not filled out.
In addition, in violation p. 55 of Instruction No. 191n the institution includes forecast indicators for column 4 in the section "Budget revenues" of the report on the execution of the budget of the main manager, manager, recipient of budget funds. According to the norms of the named paragraph, the instructions in column 4 are reflected, respectively, according to the sections of the report "Budget revenues", "Budget expenditures", "Sources of financing the budget deficit", the annual volumes of the approved budget assignments for the current fiscal year.
Explanatory note (f. 0503160) . In violation p. 152 of Instruction No. 191n not all participants budget process were filled in tables No. 2 - 5, which are part of the explanatory note.
In violation p. 155 of Instruction No. 191n Table No. 3 “Information on the execution of text articles of the law (decision) on the budget” does not reflect information characterizing the results of the analysis of the execution of two text articles of the law (decision) on the budget, which are related to the activities of the subject of budget reporting. According to the provisions of this paragraph, the information in the table characterizes the results of the analysis of the execution of textual articles of the law (decision) on the budget related to the activities of the subject of budget reporting. The table is drawn up by the chief manager, manager, chief administrator, administrator exercising individual powers of the chief administrator of the sources of financing the budget deficit, chief administrator, administrator exercising separate powers of the chief administrator of budget revenues, by the financial body. Column 2 reflects the result of the implementation of the provisions of the text articles (indicating the indicators characterizing the degree of effectiveness). Column 3 indicates the reasons for non-compliance with the provisions of the text articles.
In violation p. 158 of Instruction No. 191n in table 6 "Information about the inventory" the reason for the inventory is not named. According to the norms NS.159 of Instruction No. 191n the information reflected in the table characterizes the results of the inventories of property and liabilities of the subject of budgetary reporting carried out in the reporting period in terms of the discrepancies identified. The table is drawn up by the main manager, the manager of the recipient of budget funds, the chief administrator, the administrator of the sources of financing the budget deficit, the chief administrator, the administrator of budget revenues, the financial authority, the body that carries out cash services for budget execution when drawing up an explanatory note at the end of the year. Columns 1 - 4 indicate the reasons for the inventory (drawing up annual budget reports, changing financially responsible persons, identifying the facts of theft, abuse or damage to property, emergencies requiring an inventory, reorganization or liquidation of the subject of budget reporting and other cases provided for by the legislation of the Russian Federation) , the date of the inventory and the details of the administrative document on the inventory.
Violation p. 162 of Instruction No. 191n in the form 0503163 "Information on changes in the budget list of the main manager of budgetary funds, the main administrator of the sources of financing the budget deficit", the reasons for the amendments made are not indicated with reference to the legal basis for their introduction. This paragraph establishes that column 4 of this form indicates the difference between the indicators of budget assignments in accordance with the budget list of the main manager of budgetary funds, the chief administrator of sources of financing the budget deficit, taking into account the amendments made to it, duly executed as of the reporting date (column 3), and indicators budget assignments approved by the law (decision) on the corresponding budget (column 2). Column 5 indicates the reasons for the amendments made with reference to the legal grounds for their introduction (articles of the RF BC and the law (decision) on the corresponding budget).
In addition, as shown by the test results, in violation of p. 162 of Instruction No. 191n in the form 0503163 "Information on changes in the budget list of the main manager of budgetary funds, the main administrator of sources of financing the budget deficit", some institutions in column 2 indicated budget assignments that were not approved for the reporting financial year by the law (decision) on the budget.
In violation p. 163 of Instruction No. 191n in the form 0503164 “Information on budget execution” in the “Budget expenditures” section, codes were not put according to the budget classification of the Russian Federation, for which there are deviations between the planned and actually fulfilled indicators, and the reasons for deviations from the planned percentage of execution in terms of revenues and expenses were not indicated. In addition, as the results of the inspections showed, some audited institutions, when filling out this reporting form for column 1, in the "Income" section did not put the head code for the BC, the code for the types of income according to the budget classification, and in the section "Expenses" - the code for the chapter for the BC, code of sections, subsections and target items of budget expenditures according to the budget classification of the Russian Federation. Also, during the audit, it was found that column 5 of the form was incorrectly calculated: it did not reflect the difference in execution in terms of income, expenses, sources of financing the budget deficit, and planned indicators for 2012 (column 4 - column 3).
In violation p. 164 of Instruction No. 191n according to the results of the inspections, a discrepancy was found between the indicators reflected in the report "Information on the implementation of activities within the framework of target programs" (f. 0503166) and the report on the implementation of the budget (f. 0503127): in column 5 of the report of form 0503166, the amount of the fulfilled budget assignments was overestimated in comparison with the report of form 0503127. Also, the audit showed that some participants in the budget process, in violation of this paragraph, in column 4 of the report "Information on the implementation of measures within the framework of targeted programs" reflected the amount of budget allocations not in accordance with the amount of funds approved by the revised budget schedule for the implementation of these activities , which led to a distortion of the reporting form.
When checking the table of the explanatory note (f. 0503167) "Information on accounts receivable and payable" (f. 0503169), the following errors were revealed. In violation p. 167 of Instruction No. 191n the reasons for the formation of overdue accounts payable are not indicated. Measures to reduce accounts payable should be outlined in Sec. 4 "Analysis of indicators financial statements subject of budget reporting "of the text part of the explanatory note (f. 0503160). Some institutions, when reflecting information on accounts receivable, indicated in the table the balances of settlements for analytical account 0 204 00 000 " Financial investments”, But did not reflect the data generated on accounts 0 205 00 000“ Settlements on income ”and 0 206 00 000“ Settlements on advances issued ”. All this led to a distortion of data on the state of settlements on accounts receivable.
As installed p. 167 of Instruction No. 191n, the table contains generalized data for the reporting period on the status of settlements on accounts receivable and payable of the subject of budget reporting in the context of the types of settlements.
Appendices are drawn up separately for accounts receivable and payable.
Section 1 reflects the amount of receivables and payables of the institution with the allocation of amounts of overdue receivables that are unrealistic to collect payables. In this case, column 1 indicates the numbers of the corresponding analytical accounts of the account, on the basis of which this table is filled:
0 205 00 000 “Income calculations”;
0 206 00 000 “Settlements on advances issued”;
0 208 00 000 “Settlements with accountable persons”;
0 209 00 000 "Calculations for property damage";
0 210 01 000 "Calculations for VAT on purchased material assets, works, services ";
0 302 00 000 "Settlements on the assumed obligations";
0 303 00 000 “Settlements on payments to budgets”;
0 304 02 000 “Settlements with depositors”;
0 304 03 000 “Calculations of deductions from payments for wages”;
0 304 04 000 "Intradepartmental settlements", -
for which the balances of accounts receivable (payable) debt are reflected as of the reporting date.
Credit balances as of the reporting date for the corresponding analytical accounts of accounts 0 205 00 000 "Settlements for income", 0 208 00 000 "Settlements with accountable persons", 0 209 0 0000 "Settlements for property damage" are reflected in the attachment for accounts receivable with the sign " minus". Debit balances at the reporting date for the above budget accounting accounts, which are part of Sec. 3 "Liabilities" of the chart of accounts of budgetary accounting are reflected in the appendix on accounts payable with a "minus" sign. The first 17 digits of the budget accounting account number reflect the codes of the budget classification in accordance with the instructions on the procedure for applying the budget classification for the financial year.
Columns 2, 4 indicate the total amount of receivables (payables) accounted for by a specific budget account number as of the beginning of the year and at the end of the reporting period, respectively.
Columns 3, 5 provide data on obligations not fulfilled, respectively, at the beginning of the year and at the end of the reporting period, for which the due date has already come (obligations not fulfilled on time, confirmed by the results of an inventory by creditors), and unrealistic to collect receivables ( receivables insolvent debtors until the decision is made to write it off to the off-balance sheet account 04 "Debt of insolvent creditors").
In violation p. 172 of Instruction No. 191n in the table of the explanatory note of the form 0503167 "Information on the use of information and communication technologies" (f. 0503177), no justification is given for the expediency of the costs incurred.
As follows from the provisions of this paragraph, columns 1, 2 indicate the names of the indicators and the codes of the lines of the application. Column 4 indicates, respectively, along the lines of the annex, the amount of expenses of the subject of budget reporting, related to:
- with the design of application systems and information and communication infrastructure;
- with the development (revision) of software;
- with capital investments to objects of information and communication infrastructure;
- with the purchase of equipment and preinstalled software;
- with the acquisition of non-exclusive rights to software;
- with equipment rental services;
- with connection (provision of access) to external information resources;
- operating costs for information and communication technologies;
- training of employees in the field of information and communication technologies;
- other expenses in the field of information and communication technologies.
By the decision of the financial authority, the indicators of expenditures for information and communication technologies can be detailed according to the codes for classifying the expenditures of the budgets of the Russian Federation by specifying these codes in column 3.
- Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of the budgets of the budgetary system of the Russian Federation, approved. By order of the Ministry of Finance of the Russian Federation of December 28, 2010 No. 191n.