Unused balances of targeted subsidies. Refund of subsidies in a budgetary institution Posting return of another subsidy from previous years

"Autonomous institutions: accounting and taxation", 2014, N 1

Due to certain circumstances, at the end of the financial year, the personal account of an autonomous institution may contain unused balances of targeted subsidies. Due to the fact that this type of financing of the institution’s activities is subject to special control by the founders and financial authorities, it is necessary to clearly understand what actions an autonomous institution can take with regard to these funds. We will consider the algorithm for such actions in the article.

The provision of subsidies to autonomous institutions for other purposes (targeted subsidies) is carried out in accordance with paragraph. 2 p. 1 art. 78.1 BC RF. Determining the purposes for which such subsidies can be provided is within the competence of the relevant supreme executive bodies of state power or local administration, from whose budget they are allocated. The volume and conditions of provision are established by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, and local government bodies. A targeted subsidy is provided to an autonomous institution in accordance with an agreement concluded between this institution and its founder.

According to clause 13 of Order of the Ministry of Finance of Russia dated July 28, 2010 N 81n “On the requirements for the plan of financial and economic activities of a state (municipal) institution,” when providing a state (municipal) institution with a targeted subsidy, the institution draws up and submits to the body exercising the functions and powers of the founder, information on transactions with targeted subsidies provided to a state (municipal) institution (f. 0501016).

If the targeted subsidy is not fully spent in the current financial year

Clause 3.17 of Art. 2 of the Federal Law of November 3, 2006 N 174-FZ “On Autonomous Institutions” (hereinafter referred to as Federal Law N 174-FZ) indicates that the balances of funds provided to the autonomous institution from the corresponding budget of the budget system of the Russian Federation for based on paragraph. 2 p. 1 art. 78.1 of the Budget Code of the Russian Federation, are subject to transfer by an autonomous institution to the corresponding budget of the budgetary system of the Russian Federation.

At the same time, according to clause 3.18 of Art. 2 of Federal Law N 174-FZ, these balances of funds transferred by autonomous institutions to the corresponding budget can be returned to autonomous institutions in the next financial year if there is a need to direct them for the same purposes by virtue of a decision of the relevant body exercising the functions and powers of the founder of the autonomous institution .

The Department of Budget Policy and Methodology of the Ministry of Finance of Russia in its Letters dated January 29, 2013 N 02-13-06/291 and dated October 22, 2013 N 12-08-06/44036 reports that the financial department has prepared amendments clarifying the provisions of clause 3.18 of Art. 2 of Federal Law N 174-FZ, according to which the balances of targeted subsidies not used in the current financial year can be used by autonomous institutions in the next financial year if there is a need to direct them for the same purposes by virtue of a decision of the relevant body performing the functions and powers of the founder in relation to an autonomous institution, that is, without the obligation to transfer to the budget with subsequent return.

In addition, these changes create legal grounds for the financial authority to establish a procedure for collecting unused balances of targeted subsidies provided from the budget to autonomous institutions.

Clause 19 of Art. 30 of Federal Law No. 83-FZ of May 8, 2010, such grounds are established for budgetary institutions, but Federal Law No. 174-FZ does not provide for them for autonomous institutions.

There are no restrictions in the legislation of the Russian Federation for autonomous institutions to independently return the balances of targeted subsidies to the corresponding budget (without waiting for the decision of the main manager of budget funds to collect these balances).

If the institution has not returned the balances of the targeted subsidy and has not received permission from the founder on the possibility of using them for the same purposes in the next financial year, these balances are subject to collection in the manner established by the relevant financial authority.

The general requirements for the procedure for collecting unused balances of subsidies are approved by Order of the Ministry of Finance of Russia dated July 28, 2010 N 82n “On the collection into the appropriate budget of unused balances of subsidies provided from the budgets of the budget system of the Russian Federation to state (municipal) institutions” (hereinafter referred to as Order N 82n). Based on this document, at the level of constituent entities of the Russian Federation (municipalities), their own procedures for the collection of such funds should be developed, which determine the date from which the collection is carried out, the documents that are the basis for the collection.

In accordance with paragraphs. "a" clause 3 of Appendix 2 to Order No. 82n, the institution, before July 1 of the financial year following the reporting one, submits to the territorial body of the Federal Treasury in which a separate personal account has been opened for it to record transactions with targeted subsidies, approved by the body performing the functions and powers of the founder, information on transactions with targeted subsidies provided to the state (municipal) institution for 20__ (f. 0501016).

In column 5 "The balance of the subsidy of previous years allowed for use at the beginning of 20__." This information indicates the amount of balances of targeted subsidies, in respect of which the need to direct them in the current financial year for the same purposes is confirmed by the body exercising the functions and powers of the founder.

For your information. Features and examples of registration of information on transactions with targeted subsidies containing the amounts of the balances of targeted subsidies of previous years permitted for use are given in the joint Letter of the Ministry of Finance of Russia N 02-13-07/6650 and the Federal Treasury N 42-7.4-05/3.3-128 dated 03/05/2013.

If, by July 1 of the financial year following the reporting one, the relevant information has not been submitted to the territorial body of the Federal Treasury, the territorial OFK collects the balances of targeted subsidies subject to collection by transferring them to an account opened by the OFK for the constituent entity of the Russian Federation on balance sheet account 40101 “Revenue distributed by the bodies of the Federal Treasury between the budgets of the budget system of the Russian Federation” for the subsequent transfer of the balances of targeted subsidies subject to collection to the federal budget revenue (paragraph “b”, paragraph 3 of Appendix 2 to Order No. 82n).

In accordance with the provisions of clause 12 of the Procedure for authorizing expenses of federal budgetary institutions and federal autonomous institutions, personal accounts for which are opened in territorial bodies of the Federal Treasury, the source of financial support of which are targeted subsidies, approved by Order of the Ministry of Finance of Russia dated July 16, 2010 N 72n, unused balances of targeted subsidies subsidies for which a decision has not been made on the presence (absence) of a need to direct them for the same purposes in the current financial year, before the federal institution submits to the territorial body of the Federal Treasury information on transactions with targeted subsidies (if a decision is made on the existence of a need) reflected in a personal account intended for accounting for transactions with funds provided to federal institutions from the federal budget in the form of subsidies for other purposes, opened for the institution in the territorial OFK, marked “without the right to spend” until July 1.

Accounting for receipt and return of targeted subsidies

According to clause 21 of Instruction No. 157n<1>subsidies provided to an institution for other purposes are accounted for by type of activity (financial support) code 5.

<1>Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n.

Accounting for transactions with targeted subsidies in an autonomous institution is carried out in accordance with Instruction No. 183n<2>. Recommendations on this issue are also given in Letter of the Ministry of Finance of Russia dated 04/05/2013 N 02-06-07/11164. It shows the correspondence of accounts used by recipients of subsidies.

<2>Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. By Order of the Ministry of Finance of Russia dated December 23, 2010 N 183n.

It should be noted that income received in the form of a subsidy for other purposes is accrued in the accounting records of an autonomous institution after the body exercising the functions and powers of the founder accepts the institution’s report on the intended use of the funds received.


Planned appointments were approved in connection with receiving subsidies for other purposes
The subsidy has been received into the institution's personal account
The FHD plan for income received in the form of subsidies has been fulfilled
Income received in the form of a subsidy for other purposes is accrued on the basis of the institution’s report accepted by the founder
Unused subsidy returned to budget revenue
Planned assignments have been reduced due to the return of unused subsidies for other purposes (using the “red reversal” method)
The indicators of the FHD plan for income were reduced (using the “red reversal” method)

Return of accounts receivable from previous years

If cash payments were returned to the personal account of an autonomous institution in the current financial year, the source of financial support for which were subsidies for other purposes made in the previous financial year, then the procedure for handling them will depend on the specific situation. The procedure for action in such circumstances is given in Letter of the Ministry of Finance of Russia dated March 25, 2013 N 02-03-07/9353 for budgetary institutions. The procedure for autonomous institutions will be similar.

These receipts are considered as a return of receivables from previous years.

In the event that target funds are returned to the personal account due to incorrect indication of the details of the payee in payment orders, after clarification of the details, the target funds are subject to re-transfer.

Returned amounts of funds transferred in excess in the previous year, the source of financial support for which are subsidies for other purposes, can be attributed to the balances of targeted subsidies that were not used at the beginning of the current financial year. In this situation, the autonomous institution must either obtain permission from the founder to allocate these funds in the current financial year for the same purposes, or return them in the prescribed manner to the budget in the absence of such a decision.

Journal expert

"Autonomous institutions:

accounting and taxation"

If the institution fails to fulfill the founder’s instructions, the balance of the subsidy must be returned to budget revenue. The article outlines the procedure for reflecting this operation in accounting.

Legal basis for returning subsidies to the budget.

Part 17 art. 30 of Federal Law No. 83-FZ establishes that federal laws, laws of constituent entities of the Russian Federation, municipal legal acts of representative bodies of municipalities may provide for the return to the appropriate budget of the balance of the subsidy for the implementation of state (municipal) tasks by budgetary institutions in an amount corresponding to the unachieved indicators of the state ( municipal) task. A similar rule in relation to autonomous institutions is established in paragraph 3.15 of Art. 2 of the Federal Law of November 3, 2006 No. 174-FZ “On Autonomous Institutions” (hereinafter referred to as the Law on Autonomous Institutions).

The requirement for the return of the balances of targeted subsidies by budgetary and autonomous institutions is contained in Part 18 of Art. 30 Federal Law No. 83-FZ, clauses 3.17, 3.18 art. 2 of the Law on Autonomous Institutions. It follows from them that the balances of targeted subsidies not used in the current financial year are subject to transfer by budgetary and autonomous institutions to the appropriate budget. The specified balances of funds can be used by institutions in the next financial year if there is a need to direct them for the same purposes in accordance with the decision of the executive body exercising the functions and powers of the founder of a budgetary or autonomous institution.

In 2016, federal budgetary and autonomous institutions, before July 1, must ensure the return to the federal budget of funds in the amount of the balances of subsidies provided to them in 2015 for financial support for the implementation of state tasks for the provision (performance) of public services (works), formed in connection with the failure to achieve indicators established by the state task, characterizing the volume of public services (work), based on the report on the implementation of the state task, submitted to the bodies exercising the functions and powers of the founders in relation to federal budgetary or autonomous institutions (clause 33 of the Decree of the Government of the Russian Federation of December 28, 2015 No. 1456 “ On measures to implement the Federal Law “On the Federal Budget for 2016”).

In relation to institutions of constituent entities of the Russian Federation and municipalities, such rules are established by regulatory acts of constituent entities of the Russian Federation.

An example of such a regulatory act is the Law of the Amur Region dated August 31, 2007 No. 368-OZ “On the budget process in the Amur Region”, which establishes that the balances of subsidies provided to regional budgetary and autonomous institutions from the regional budget that were not used in the current financial year for financial support for their fulfillment of state tasks for the provision (performance) of state services (works), in the next financial year they are subject to return to the regional budget in an amount corresponding to the unachieved indicators of the state task.

Thus, the requirement to return the balance of the subsidy allocated to fulfill the founder’s task is made only if the institution fails to achieve the indicators established by the founder within the framework of the state task. Moreover, if the institution has spent the entire amount of subsidies, and the indicators established by the founder are not achieved, the remainder of the subsidy is returned from the funds received by the institution from the provision of paid services.

For your information

According to the Ministry of Finance, set out in Letter No. 02-06-07/19436, the return to the federal budget of the remaining amounts of subsidies for the implementation of a state task can be carried out both at the expense of the balances of subsidies generated by federal budgetary and autonomous institutions for the implementation of a state task, and at the expense of other income not prohibited by law, with the exception of funds provided to federal budgetary and autonomous institutions in accordance with paragraph. 2 p. 1 art. 78.1 and Art. 78.2 of the Budget Code of the Russian Federation and for other purposes.

Note that with regard to the return of the remaining amounts of subsidies allocated from the budgets of the constituent entities of the Russian Federation and municipalities, the Ministry of Finance adheres to a similar opinion. Thus, in Letter dated 04/11/2016 No. 02-04-09/20394, when asked about the return of the balance of subsidies provided to budgetary and autonomous institutions of the Amur region for the implementation of a state task, if the indicators for the volume of services (work) were not achieved, the financial department answered: regional budgetary or An autonomous institution of the Amur region must return funds to the budget of the specified subject of the Russian Federation in an amount corresponding to the unachieved indicators of the volume of public services provided, established in the state task, either at the expense of subsidies for the implementation of the state task, or (in the absence of such funds) at the expense of funds received by the institution from the provision of paid services and other income-generating activities.

Grounds for the return of subsidies.

The Letter of the Ministry of Finance of the Russian Federation No. 02-06-07/19436 identifies several grounds for returning subsidies to budget revenues:

return of the remaining amounts of subsidies provided for the fulfillment of the founder’s task, formed in connection with the institution’s failure to achieve the indicators established by the state (municipal) task characterizing the volume of state (municipal) services (work);
return of the balance of unspent amounts of targeted subsidies;
return of the balance of the targeted subsidy amounts if violations are revealed during the inspection in terms of spending the targeted subsidy funds.

In accounting, transactions for the return of balances of subsidies are reflected using account 0 303 05 000 “Settlements for other payments to the budget” (Letter of the Ministry of Finance of the Russian Federation No. 02-06-07/19436).

If in 2016 the institution transferred the balance of subsidies to budget revenue without using account 0 303 05 000, in our opinion, taking into account the provisions of clause 18 of Instruction No. 157n, corrective operations should be carried out and the transfer of the subsidy amount should be recorded in the order recommended Ministry of Finance.

Examples of reflection in accounting accounts of transactions for the return of subsidies to budget revenues.

The procedure for recording transactions for transferring subsidies to budget revenue depends on the basis for their return (correspondence accounts are given in accordance with the information set out in Letter of the Ministry of Finance of the Russian Federation No. 02-06-07/19436).

Failure to fulfill the founder's instructions.


	130 4 205 31 560	130 4 401 10 130
Funds have been received in the form of subsidies (the transaction is performed for each transfer of funds)	510 4 201 11 000	130 4 205 31 000
Debt has been accrued for the return to budget revenue of the balances of subsidies provided for financial support for the implementation of state (municipal) tasks	130 4 401 10 130 130 2 401 10 130	130 4 303 05 000 130 2 303 05 000
Remaining amounts of subsidies are transferred to budget revenues	130 4 303 05 000 130 2 303 05 000	610 4 201 11 000 310 2 201 11 000

Example 1

An agreement was concluded between the medical institution and the founder for 2015 to provide the institution with a subsidy in the amount of 700,000 rubles. The institution spent the subsidy in full, however, during an audit of financial and economic activities in 2016, it was revealed that the institution did not fully fulfill the founder’s instructions. The founder demanded that funds in the amount of 50,000 rubles be returned to the budget. Since the subsidy amount was spent in full, the institution fulfilled the founder’s request to return funds to the budget from the funds it received from income-generating activities.

In accounting, operations to return the unspent balance of the subsidy to budget revenue will be reflected as follows:

			Amount, rub.

Income accrued in the amount of the subsidy allocated to fulfill the founder’s task
Funds have been received in the form of a subsidy (the transaction is performed for each transfer of funds)

Debt has been accrued for the return to budget revenue of the balance of the subsidy provided for financial support for the implementation of the state (municipal) task
The remainder of the subsidy amount is transferred to budget revenues

Return of the unspent balance of targeted subsidies


	510 5 201 11 000	130 5 205 81 000
Accrued income received from the amount of the targeted subsidy is based on a report on the expenditure of targeted funds, signed by the founder	180 5 205 81 000	180 5 401 10 180
The amount of debt for the return of the unused balance of the targeted subsidy is reflected	180 5 205 81 000	180 5 303 05 000
The balance of unused target amounts was transferred to the founder	180 5 303 05 000	610 5 201 11 000

Example 2

As of January 1, 2016, the medical institution has a balance of targeted subsidies in the amount of 5,000 rubles. In February, the institution transferred them to budget revenue, making the following accounting entry:

In connection with the release of Letter No. 02-06-07/19436 of the Ministry of Finance of the Russian Federation, the institution issued an accounting certificate (f. 0503833) and made corrective entries, reflecting in the accounting the return of the subsidy amount using account 5,303,05,000:

Refund of the balance of targeted subsidy amounts in case of violation of their spending


Funds received in the form of a targeted subsidy	510 5 201 11 000	130 5 205 31 000
Income received from the amounts of targeted subsidies is accrued on the basis of a report on the expenditure of targeted funds, signed by the founder (the operation is carried out for the full amount of subsidies spent and reflected in the report)	180 5 205 81 000	180 5 401 10 180
	130 2 401 10 130	180 2 303 05 730
Fund balances transferred to budget revenues	130 2 303 05 000	610 5 201 11 610

Example 3

In an autonomous medical institution, an audit of the targeted expenditure of targeted subsidy funds in 2014 - 2016 was carried out. Based on the results of the audit, misuse of subsidy funds allocated to the institution in 2015 in the amount of 150,000 rubles was revealed. Expenses not accepted for offset were restored and returned to budget revenue. Since the subsidy funds were fully spent, the restoration of expenses occurred at the expense of funds received by the institution from the provision of paid services.

In accounting, the situation described in the example will be reflected as follows:

	Debit	Credit	Amount, rub.
Transactions on expenses not accepted for offset were reversed (transactions are carried out using the “red reversal” method):
– based on the amount of accrued expenses
– based on the amount of expenses paid
A debt has been accrued for the return to budget revenue of the remaining amounts of unused subsidies, the expenditure of which was violated
Expenses incurred by the institution at the expense of targeted subsidies are included in expenses incurred by it as part of income-generating activities
Amounts subject to restoration are transferred to budget revenues

In conclusion, we note that budgetary and autonomous institutions in the cases established by Parts 17 and 18 of Art. 30 Federal Law No. 83-FZ, clauses 3.17 and 3.18 art. 2 of the Law on Autonomous Institutions, transfer the remaining subsidies to budget revenues. The balances of not only the amounts of unspent targeted subsidies are returned, but also the amounts of subsidies:

provided to fulfill the founder’s assignment, formed in connection with the institution’s failure to achieve the indicators established by the state (municipal) assignment that characterize the volume of state (municipal) services (work);
if during the inspection violations are revealed in terms of spending funds from targeted subsidies.

Transactions to return funds to budget revenue are reflected using account 0 303 05 000 “Calculations for other payments to the budget.” Accounting records for recording such transactions are given in Letter of the Ministry of Finance of the Russian Federation No. 02-06-07/19436.

Federal Law No. 83-FZ dated 05/08/2010 “On introducing amendments to certain legislative acts of the Russian Federation in connection with improving the legal status of state (municipal) institutions.”

As of 01/01/2017, there are balances of various unused targeted subsidies on a separate personal account of a budgetary institution; they are reflected in the accounts as a credit to account 5.205.81. According to clause 94 of the Instruction to the order of the Ministry of Finance of the Russian Federation dated December 16, 2010 174n (hereinafter referred to as the Instruction), “reflection of debt to the budget of the budget system of the Russian Federation in terms of returning to the income of the corresponding budget of the budget system of the Russian Federation the balances of unused targeted subsidies of previous years, when making a decision on if there is a need for targeted funds (if the balance of funds was not transferred to the budget revenue of the budget system of the Russian Federation), it is carried out by debiting account 030305830 “Reducing accounts payable for other payments to the budget” and crediting account 020581660 “Reducing accounts receivable for other income”, the credit balance on account 5.205.81 is increased by the corresponding entry both for the balance of targeted subsidies that will be returned to the budget, and for the balance of targeted subsidies for which there is a need. This accounting entry is made on the first working day of the financial year if there are balances of targeted subsidies from previous years on the personal account. Then, upon receipt from the founder of Information in form 0501016, in accordance with clause 93 of the Instruction, “reflection of debt on unused balances of subsidies for other purposes (budget investment purposes) in terms of balances, the need for which is confirmed by the founder, is carried out by debiting account 020581560 “Increase in accounts receivable for other income" and the credit of account 030305730 "Increase in accounts payable for other payments to the budget", the credit balance of account 5.205.81 is reduced by the corresponding entry by the amount of subsidies, the need for which is confirmed, that is, the amount of subsidies continues to remain in the credit of account 5.205.81 to be returned to the budget. The return to the budget of the balances of unused subsidies from previous years is carried out in accordance with clause 93 of the Instructions, which states that “the return of the unused balance of a subsidy for other purposes (budget investments) of previous years is reflected in the debit of account 030305830 “Reduction of accounts payable for other payments in budget" and the credit of account 020111610 "Retirement of institution funds from personal accounts with the treasury authority", as a result of which the balance on account 5.303.05 is closed. The letter of the Ministry of Finance of Russia dated 04/01/2016 N 02-06-07/19436 contains slightly different accounting entries for accounting for the balances of targeted subsidies from previous years. How should a budget institution record transactions with the balances of subsidies for other purposes of the previous year?

On this issue we take the following position:
Transactions with the balances of subsidies for other purposes of the previous year should be reflected in a budgetary institution in the manner proposed by the Ministry of Finance of Russia in letter dated 04/01/2016 N 02-06-07/19436. At the moment, the possibility of using these correspondences should be fixed in the accounting policy of the institution.

Justification for the position:
In addition to subsidies for the implementation of state (municipal) tasks, budgetary institutions may be provided with subsidies for other purposes (paragraph 2, paragraph 1, article 78.1 of the Budget Code of the Russian Federation). In accordance with paragraph. 4 paragraphs 1 art. 78.1 of the Budget Code of the Russian Federation, the procedure for determining the volume and conditions for providing such a subsidy from the federal budget is determined by the Government of the Russian Federation.
Specific conditions for the provision of targeted subsidies, as a rule, are established in the relevant contracts (agreements) concluded between the founders and recipients of subsidies.
Part 18 of Article 30 of Federal Law No. 83-FZ dated 05/08/2010 establishes that the balances of targeted subsidies not used in the current financial year are subject to transfer by budgetary institutions to the appropriate budget. The specified balances of funds can be used by budgetary institutions in the next financial year if there is a need to direct them for the same purposes in accordance with the decision of the state authority (state body), the management body of the state extra-budgetary fund, the local government body exercising the functions and powers of the founder of the budgetary institution .
Taking into account the above, we can come to the conclusion: if a budgetary institution at the end of the financial year had unused balances of targeted subsidies, then the corresponding amounts are subject to transfer to the budget. At the same time, if the need for these targeted funds is confirmed, the budgetary institution has the right to allocate these funds in the next year for the same purposes for which they were allocated last year.
With regard to accounting, the following should be noted. Facts of economic life are recorded in accounting on the basis of primary accounting documents (Part 1, Article 9 of Federal Law dated December 6, 2011 N 402-FZ “On Accounting”, paragraph 7 of the Instructions approved by Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n) . When maintaining accounting records, the accounting entity ensures the formation of complete and reliable information, in particular, about the obligations assumed by the institution (clause 4 of Instruction No. 157n).
In order to ensure a unified approach to the accounting procedure by budgetary (autonomous) institutions, in particular, the balances of unused subsidies for other purposes, a letter from the Ministry of Finance of Russia dated 04/01/2016 N 02-06-07/19436 was issued. Correspondences 5 and 8 from the Table of this letter describe the procedure for reflecting in the accounting of budgetary (autonomous) institutions debt to the budget for the return of the balances of targeted subsidies from the previous year and operations to confirm the need for these funds. These operations, according to the letter, should look like this:
1) Debit 5,205 81,560 Credit 5,303 05,730
— an increase in the debt of a budgetary institution to return unused balances of subsidies for other purposes to budget revenues;
2) Debit 5,303 05,830 Credit 5,205 81,560
— reducing debt to the budget when deciding on the need for targeted funds (if the balance of funds was not transferred to the budget).
In addition, the letter contains an accounting entry that reflects the receipt of funds from the return of a targeted subsidy from the budget when deciding on the existence of a need (if the funds were transferred to the budget before confirmation of the need):
Debit 5,205 81,660 Credit 5,201 11,610.
By Order of the Ministry of Finance of Russia dated November 16, 2016 N 209n, changes were made to the Instructions for the use of the chart of accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n (hereinafter referred to as Instruction N 174), concerning, in particular, the procedure for recording operations with the balances of targeted subsidies. In our opinion, the changes made to Instruction No. 174n in this part contain some inaccuracies (typos).
In particular, in paragraph 16 of paragraph 93 of Instruction N 174n, the accounting operation to debit account 0 205 81 560 and credit account 0 303 05 730 is announced as “reflection of debt on unused balances of subsidies for other purposes (budget investment purposes) in terms of balances, the need for which are confirmed by the founder." On the contrary, the operation on the debit of account 0 303 05 830 “Reduction of accounts payable for other payments to the budget” and the credit of account 0 205 81 660 “Reduction of accounts receivable for other income” from paragraph. 9 clause 94 of Instruction N 174n is entitled as “reflection of the debt to the budget of the budget system of the Russian Federation in terms of the return to the income of the corresponding budget of the budget system of the Russian Federation of the balances of unused targeted subsidies of previous years, when deciding on the existence of a need for targeted funds (if the balance of funds was not transferred to the budget revenue of the budget system of the Russian Federation).”
Apparently, confusion arose between these provisions of Instruction No. 174n. The first operation, since it essentially reflects an operation to increase the debt to the budget for the return of the balance of the target subsidy of the previous year, could have the following description in Instruction No. 174n: “reflection of the debt to the budget of the budget system of the Russian Federation in terms of the return to the income of the corresponding budget budget system of the Russian Federation of the balances of unused targeted subsidies from previous years.” The second correspondence, since, in essence, it does not reflect an increase in debt to the budget, could have the following description: “reduction of debt to the budget of the budget system of the Russian Federation in terms of returning to the income of the corresponding budget of the budget system of the Russian Federation the balances of unused targeted subsidies of previous years, with making a decision about the need for targeted funds (if the balance of funds was not transferred to the budget revenue of the budget system of the Russian Federation).”
Taking into account the presence of contradictions between the explanations of specialists of the Ministry of Finance of Russia and the provisions included in Instruction No. 174n, the correspondence necessary to reflect the transactions in question should be agreed upon by the budgetary institution in the manner prescribed by paragraph. 2 clause 4 of Instruction No. 174n, and introduce the appropriate provisions into the accounting policy.

We also recommend that you read the following materials:
— Encyclopedia of solutions. Subsidy for other purposes (targeted subsidy);
— Encyclopedia of solutions. Accounting for transactions with subsidies for other purposes.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Suldyaykina Valentina

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Billion Maria

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

How are subsidies returned to the budget?

Government structures responsible for developing regulations for the provision of subsidies are listed in Art. 78.1 BC RF. Institutions may receive subsidized resources to carry out certain government tasks or achieve specific goals. In the first case, the organization undertakes to report at the end of the financial period on the use of funds allocated to it and the degree of readiness of the task. If there are legally approved conditions, unclaimed funds must be returned to the budget.

Procedure for reimbursement of subsidies to the budget

Subsidies allocated for the implementation of the plan according to the state order can be partially spent based on the results of the year. The remaining funds are sent back to the budget or transferred to the new financial year. To extend the period of using money, you must meet the main condition - complete the task.

FOR REFERENCE! Clause 17 art. 30 of Law No. 83-FZ of May 8, 2010 allows the state task to be considered completed if deviations in achieving the indicators are not significant.

If the values of the achieved indicators do not correspond to the level declared, the balance of the subsidies is subject to return to the budget.

Targeted subsidies are collected from the budget in the presence of one of two situations:

resources have not been spent;

the money was spent, but in violation of its intended purpose.

In the second case, it will be necessary to return the amount of funds that were used contrary to the initially set goals. Legal norms are systematized in the Letter issued by the Ministry of Finance on April 1, 2016, No. 02-06-07/19436.

Unused balances of allocated funds under the subsidy program may be returned to the budget or continue to be spent next year. To obtain permission for further use of resources, you must obtain a positive decision from the relevant government agency. An important condition for maintaining the allocated money is the need to use it in full and the relevance of the planned activities in the coming financial year. Spending goals should not be changed - they remain the same.

IMPORTANT! Collection of subsidized funds is carried out through treasury authorities, which credit the returned balances to the budget of the appropriate level.

Return Policy

The dates for the return of funds and the procedure for implementing this operation are approved by regional and local regulations. The scheme for determining the amount of money to be collected is presented in several stages:

Until July 1 in the next financial annual period, the institution is obliged to submit to the treasury department in which a personal account is opened for targeted financing, form 0501016. This document reflects information on operations carried out as part of the development of targeted subsidies. The report is approved by a body that has the functions and set of rights of the founder. Amounts allowed for disbursement in the next financial period for the same purposes are indicated in column 6. The given numerical values must be previously agreed upon with the founder.

If the treasury does not have a report in form 0501016 from a specific institution as of the evening of June 30, the remaining subsidies are transferred from its personal account to the budget. The transaction date will correspond to the first working day in July.

Verification of the intended use of subsidizing funds is necessary for government agencies to timely identify violators of the budget process and stop their illegal activities at the initial stage. To solve this problem and prevent financial fraud, a system of control checks is used. One of its elements is an act of checking whether the directions of spending funds correspond to the stated goals.

The inspection reports indicate a set of data:

justification for the need to initiate verification activities;
subject of inspection;
range of questions to which the inspectors must find answers;
information identifying inspectors conducting control actions;
general information about the organization that received targeted funding in the form of a subsidy, the activities of which need to be verified;
the documents that served as the basis for the allocation of budget resources to a specific enterprise are listed;
normative base;
directions of spending that were agreed upon with the body paying the subsidy money in favor of the recipient institution;
list of actual subsidy expenses;
comparison of the goals stated at the stage of agreeing on the need to allocate funding with the directions of actual expenses incurred;
assessment of the effectiveness of implemented activities;
recognizing the use of money as intended or not.

If violations are detected in the form of misuse of budget resources, administrative penalties will be imposed on officials and legal entities under Art. 15.14 Code of Administrative Offenses of the Russian Federation. The institution will have to return the previously allocated subsidy to the budget that provided the money. Not only the balance amount is subject to refund, but also those funds that were spent in violation of the terms of the agreement.

How to reflect in accounting

When there are balances from targeted subsidies that were provided to the institution in the previous period, unclaimed amounts must be returned to budget accounts. The procedure for recording such transactions is described in the Letter of the Ministry of Finance dated April 1, 2016 No. 02-06-07/19436. The algorithm of actions is aimed at implementing the following stages:

Determination of the actual volume of the balance of funds that remained unused for target programs in the ended financial period.
Reflection of subsidized resources in the amount of their balance subject to return or collection to the budget as part of the debt.
Transfer of funds to the treasury account of the budget.

NOTE! An enterprise that has not used the targeted subsidy in full must return the balance in the current period. If this is not done, the amount will be forcibly collected next year.

When independently returning unspent resources before the end date of the current financial period, the budgetary institution reflects the transaction by correspondence between D5.205.81.560 and K5.201.11.610. Account 17 of the off-balance sheet type is also credited (according to KOSGU 180). Autonomous accounting organizations create the following records:

D5.205.80.000 – K5.201.11.000;
in off-balance sheet accounting K17 (according to KOSGU 180).

In situations where balances are transferred to a new financial year, these amounts must be shown not only by postings, but also in the reporting documentation. The exact amount of cash balances for this type of financing must be reflected in the balance sheet form 0503730 and entered into the financial results of form 0503721.

In the report to summarize information on the implementation of the FCD plan in the unified form 0503737, the data is presented in accordance with the norms of Order of the Ministry of Finance dated March 25, 2011 No. 33n. The remaining funds from targeted subsidies carried out in previous periods are entered in the third section in cell line 592. A characteristic feature is that the value of the amount is entered with a minus sign. The data is duplicated in the column on line 910, which is located in section 4 of the report.

In accounting documentation, budgetary organizations create entries:

between D5.205.81.560 and K5.303.05.730 - the entry is drawn up at the time of accrual of debt to the budget for unrealized return of funds from the volume of subsidies received last year;
when transferring balances through the treasury, the funds will be credited to the income of a certain budget level, the sender of the balances formalizes the transaction through debiting 5.303.05.830 and crediting 5.201.11.610, the loan will also include the amount in off-balance sheet account 18 (according to KOSGU 610).

For autonomous institutions, the obligation to transfer target-type subsidies in the amount of their balance from previous years is reflected by correspondence with the participation of D5.205.80.000 and K5.303.05.000. After the transfer of funds, this fact records the debit turnover for 5.303.05.000 and the credit movement for 5.201.11.000, crediting for the amount of the transaction 18 off-balance sheet type accounts (according to KOSGU 610).

In accounting data, the distribution of targeted subsidies in accounts is made taking into account their purpose:

according to KFO 5, the amounts of subsidies for other purposes are shown;
KFO 6 reflects transactions on subsidies allocated for capital investments.

Examples of transactions with subsidies for capital investments

The organization recorded the balance of the subsidy for the previous period in the amount of 85,000 rubles. The recipient of the money stated the need to allocate funds for the same purposes in the new year. The amount of financing of 44,000 rubles was agreed with the founder. These funds remain with the enterprise, and the difference between the balance and the updated amount of the subsidy as part of the new financing must be returned to the budget accounts.

In accounting, the complex of operations will be reflected through the following correspondence:

D 6.205.81.560 – K 6.303.05.730 indicating the amount of 85,000 rubles. when reflecting balances for previous years;
D 6.303.05.830 – K 6.205.81.660 in the amount of 44,000 rubles. – with this posting, the debt to the budget authority was adjusted downward to clarify the balance to be returned;
D 6.303.05.830 – K 6.201.11.610 – when transferring collection amounts.

Reflection of the return of subsidies and receivables from previous years in the accounting and reporting of a budgetary (autonomous) institution.

Question:
We ask you to advise on the issue of preparing documents for the return of subsidies from previous years and receivables from previous years. What off-balance sheet accounts are involved in these transactions? Displaying returns in f. 0503737 and f. 0503723?
Reflected transactions for the return of subsidies from previous years and receivables from previous years in accordance with article “Formation of quarterly financial statements of budgetary and autonomous institutions in 2016” .

However, there is an error in the Technical Analysis.

Help me fix the error.

Answer:
As a general rule, receipt (return) of income to account 201 00 (210 03) reflected in parallel on the off-balance sheet account 17 “Receipts of funds to the institution’s accounts” (clause 365 of the Instructions for the application of the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, hereinafter referred to as Instruction No. 157n). Transfer (payment) of funds from account 201 00(210 03) and the restoration of payments is reflected in parallel on account 18 “Removal of funds from the institution’s accounts”(clause 367 of Instruction No. 157n).

In a programme "1C: Public Institution Accounting 8" receipt of income is reflected in the debit of account 17 according to income codes, return of income is reflected in the credit of account 17 according to the same income codes. Payments are reflected on the credit of account 18 according to expense codes, restoration of expenses - on the debit of account 18 according to the same expense codes.

In the current version of Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n, paragraph 44.1 does not contain such recommendations, since this provision was included by Order of the Ministry of Finance of Russia dated March 1, 2016 No. 16n in Instruction No. 157n (subparagraph “a” of paragraph 2.3). According to paragraph 2 of paragraph 365 of Instruction No. 157n count 17“Receipts of funds to the institution’s accounts” applies"And for the accounting institutions operations for the return of receivables for expenses of previous years".

By analogy, in the accounting policy of the institution, it can be stated that account 18 “Disposals of funds from the accounts of the institution” is used to reflect the return of last year’s subsidies, since there is no other analytical indicator by which it is possible to distinguish the turnover of the return of income of the current year from the return of income of previous years.

To draw up a Report on the institution’s execution of its financial and economic activity plan (f. 0503737), the regulated report “1C: Public Institution Accounting 8” is used. F. 0503737, Report on the implementation of the FHD plan (valid from 01/01/2016) Rule 737 (2016).

Rule 737 (2016) provision is made for reflection in line 591 of the Report (f. 0503737) of the turnover for the restoration of accounts receivable from previous years (restoration of cash expenses of previous years), recorded in the debit of account 17 by type of expense, as well as reflection in line 592 of the Report (f. 0503737) of the turnover for return the balances of subsidies from previous years, taken into account on the credit of account 18 under the items of the analytical group of the subtype of income, lines 950, 910 in section 4 are similarly formed, and in sections 1 and 2 these turnovers are not taken into account.

To compile the Institution's Cash Flow Report (f. 0503723) in the 1C: Public Institution Accounting 8 program, a regulated report is used" F. 0503723, Statement of cash flows of the institution". To automatically complete a report based on accounting data in 2016, use Rule 723.

Rule 723 provision is made for reflection in line 421 of the Report (f. 0503723) of turnover for the restoration of accounts receivable from previous years (restoration of cash expenses of previous years), recorded as the debit of account 17 by type of expense, as well as reflection in line 422 of the Report (f. 0503723) of turnover for return balances of subsidies from previous years, recorded on the credit of account 18 under the items of the analytical group of the income subtype.

Accounting for budget subsidies provided to the institution

By virtue of the provisions of Art. 78.1 of the Budget Code of the Russian Federation, the budgets of the budgetary system of the Russian Federation provide for subsidies to budgetary and autonomous institutions for the financial support of their implementation of state (municipal) tasks, calculated taking into account standard costs for the provision of state (municipal) services to individuals and (or) legal entities and standard maintenance costs state (municipal) property. Subsidies are recorded using activity type code 4. In addition, subsidies may be provided from the budgets of the budgetary system of the Russian Federation to budgetary institutions for other purposes (subsidies are recorded using activity type code 5). To receive budget subsidies, an agreement is concluded between the institution and the executive body performing the functions of the founder. Explanations for reflecting accruals on income and receipts of budget subsidies in accounting accounts were given in Letter of the Ministry of Finance of the Russian Federation dated September 18, 2012 No. 02-06-07/3798. Most recently, the Ministry of Finance issued a letter in which it explained the procedure for institutions to account for subsidy amounts and return the unused balance of subsidies subject to return to the budget (Letter of the Ministry of Finance of the Russian Federation dated 04/01/2016 No. 02-06-07/19436).

According to the norms of paragraphs 93 and 94 of Instruction No. 174n, the following accounting entries are made for account 0 205 00 000 “Calculations of income” within the framework of the received amounts of budget subsidies:

Accrual of income in the amount of the subsidy provided for the implementation of a state (municipal) task to the personal account of a budgetary institution

Receipt of income in rubles to the personal account of a budgetary institution

The accrual of income for a subsidy provided in the manner established by the legislation of the Russian Federation to a budgetary institution for other purposes in the amount of expenses confirmed by the report, the financial source of which was the specified subsidy, is reflected on the basis of an accounting certificate (f. 0504833), drawn up in accordance with the report on the subsidy for other purposes.

Accrual of income amounts.

According to the Ministry of Finance, set out in Letter No. 02-06-07/19436 dated 04/01/2016, the accrual of income in the amount of budget subsidies for the implementation of state (municipal) tasks is reflected in the accounting of the institution as deferred income on the basis of agreements concluded between the institution and the founder , and the following is written:

Debit account 4 205 30 000 “Calculations for income from the provision of paid work and services.”

Account credit 4,401 40,130 “Deferred income from the provision of paid services.”

Recognition as income of the current (reporting) period of previously accrued income for future periods in the amount of subsidies for the implementation of a state (municipal) task is reflected upon the date of provision of the subsidy in accordance with the terms of the agreement, regardless of the fact of transfer of the subsidy for the implementation of a state (municipal) task and is reflected as follows :

Account debit 4 401 40 130 “Deferred income from the provision of paid services”

Account credit 4 401 10 130 “Income from the provision of paid services”

For reference:

According to the norms of paragraph 301 of Instruction No. 157n, account 401 40 “Deferred income” is intended to account for the amount of income under agreements on the provision of budget subsidies in the next financial year (years following the reporting year), including for other purposes, as well as for the implementation capital investments in capital construction projects of state (municipal) property and the acquisition of real estate objects in state (municipal) property.

Instruction No. 174n as amended by Order of the Ministry of Finance of the Russian Federation dated December 31, 2015 No. 227n does not contain provisions on the use of account 4 401 40 130 “Deferred income from the provision of paid services” when calculating income within the amount of subsidies received by the institution for the performance of state (municipal) tasks . The draft order of the Ministry of Finance on introducing further changes to the provisions of this instruction, now posted on the website for public discussion, also does not provide for the use of this account to reflect the accounting of subsidy income.

Here I would like to draw the readers’ attention to the phrase contained in the Letter of the Ministry of Finance of the Russian Federation dated 04/01/2016 No. 02-06-07/19436: upon the date of provision of the subsidy in accordance with the terms of the agreement, regardless of the fact of transfer of the subsidy for the implementation of state (municipal) assignments, the accrual of income for the current (reporting) financial year in the amount of subsidies for the implementation of a state (municipal) assignment is reflected in the debit of account 4,205 30,000 “Calculations for income from the provision of paid work, services” and the credit of account 4,401 10,130 “Income from the provision of paid services."

Thus, in fact, the Ministry of Finance allows two options for reflecting the accrual of income amounts within the framework of subsidies received by the institution.

With regard to targeted subsidies, such confusion does not arise, since income from such subsidies is accrued after a report on the expenditure of targeted subsidy amounts is compiled and approved.
Subsidies allocated to an institution are reflected as deferred income when an agreement to provide a subsidy is concluded at the end of the financial year for the next year (for example, an agreement to provide a subsidy to fulfill the founder’s assignment for 2017 was concluded between the institution and the executive body performing the functions founder in December 2016). In this case, the amounts of subsidies will actually be received in 2017, and in December 2016, on the date of signing the agreement, the institution reflects the amounts of income planned for receipt in 2017 as deferred income. In the event that an agreement on the provision of a subsidy for the fulfillment of the founder’s task is concluded in the current financial year and in the same year the institution will be allocated subsidies from the budget (for example, in January 2015, an agreement on the provision of subsidies for 2016 is concluded between the founder and the institution), in In accounting, the amount of subsidies will be reflected as income of the current period.

Return of unused balances of subsidies.

Article 4 of the Federal Law of November 3, 2015 No. 301-FZ amended Part 17 of Art. 30 of the Federal Law of 05/08/2010 No. 83-FZ, providing that federal laws, laws of constituent entities of the Russian Federation, municipal legal acts of representative bodies of municipalities may provide for the return of the subsidy to the appropriate budget of the balance of the subsidy for the implementation of state (municipal) tasks, respectively, by federal budgetary institutions , budgetary institutions of a constituent entity of the Russian Federation, municipal budgetary institutions in the amount corresponding to the unachieved indicators of the state (municipal) assignment by these institutions.

According to Art. 5 of the Federal Law of November 3, 2015 No. 301-FZ funds in the amount of the balances of subsidies provided in 2015 to federal budgetary and autonomous institutions for financial support for the implementation of state tasks for the provision of public services (performance of work), formed in connection with the failure to achieve the indicators established by the state task , characterizing the volume of public services (work), are subject to return to the federal budget in the manner established by the Government of the Russian Federation.

Decree of the Government of the Russian Federation dated December 28, 2015 No. 1456 “On measures to implement the Federal Law “On the Federal Budget for 2016” (clause 33) provides that in accordance with Part 2 of Art. 5 of the Federal Law of November 3, 2015 No. 301-FZ, federal budgetary and autonomous institutions, until July 1, 2016, ensure the return to the federal budget of funds in the amount of the balances of subsidies provided to them in 2015 for financial support for the implementation of government tasks for the provision of public services (performance of work ), formed in connection with the failure to achieve the indicators established by the state task, characterizing the volume of public services (work), on the basis of a report on the implementation of the state task, submitted to the bodies exercising the functions and powers of the founders in relation to federal budgetary or autonomous institutions.

Thus, from all that has been said, we can conclude that federal legislation obliges budgetary institutions to return the balance of subsidies only if they fail to achieve the indicators established by the founder as part of the state assignment. To resolve this issue, we advise budgetary institutions of constituent entities of the Russian Federation and municipalities to turn to regulations issued at the appropriate level. If an institution has fulfilled the founder’s assignment at the end of the year and has unspent amounts of subsidies remaining, there is no requirement in federal legislation to return the subsidy to the budget. Perhaps such a requirement is contained in the regulatory acts of individual constituent entities of the Russian Federation or municipalities, although usually the regulatory acts of the constituent entities of the Russian Federation and municipalities of the Russian Federation copy the provisions of federal documents.

From the explanations of the Ministry of Finance, presented in Letter No. 02-06-07/19436 dated 04/01/2016, it follows that the financial department identifies several grounds for the return of subsidies:

return of the balance of subsidies allocated for the implementation of the founder’s assignment, formed in connection with the institution’s failure to achieve the indicators established by the state (municipal) assignment characterizing the volume of state (municipal) services (work);
return of the balance of unspent amounts of targeted subsidies;
return of the balance of targeted subsidies in the event of violations in the expenditure of targeted subsidies identified during the audit.

When reflecting the return of the unused balance of the amount in the subsidy accounting, account 0 303 05 000 “Calculations for other payments to the budget” is used. Please note that a draft order has been posted on the Ministry of Finance website, which will amend Instruction No. 174n. The project provides for a posting to return balances of subsidies to budget revenue by using account 0 303 05 000 “Calculations for other payments to the budget.”

Let's consider how the accounting reflects the return of balances of subsidies for each of the above reasons (accounting entries in the table are given on the basis of the information contained in the Letter of the Ministry of Finance of the Russian Federation dated 04/01/2016 No. 02-06-07/19436). How to certify a copy of a document in a “proper” manner Perhaps there is no accountant who would not have to prepare copies of documents: for submission to tax authorities of Articles 88, 93 of the Tax Code of the Russian Federation, to extra-budgetary funds Articles 37, 38 of the Federal Law of July 24, 2009 No. 212- Federal Law “On […]

Religion and faith in Uzbekistan Uzbekistan positions itself as a secular state. But I would call this country more Muslim than secular, because this religion still prevails among the population, and most importantly, in the minds of people. Although, she is not the only one. […]
Experts assessed the chances of Russians to live to retire. About 17.4 percent of men and 6.5 percent of women may not live to retirement age during the transition period proposed by the government. Such calculations were presented by the Institute of Demography of the Higher School of Economics at […]
Law of the Primorsky Territory of June 28, 2007 N 93-KZ "On amendments to the Law of the Primorsky Territory "On social support for privileged categories of citizens living in the territory of the Primorsky Territory"" Law of the Primorsky Territory of June 28, 2007 N 93-KZ " On amendments to the Law [...]
According to the Federal Law of 04/05/2013 N 44-FZ “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs” (hereinafter referred to as Law N 44-FZ), customers are required to make purchases from small businesses [... ]
GOST and federal law on environmental protection: federal. Law of Russia Federation dated January 10, 2002 N 7-FZ: as amended. in ed. Federal laws dated August 22, 2004 N 122-FZ, dated December 29, 2004 N 199-FZ, dated May 9, 2005 N 45-FZ, dated December 31, 2005 N 199-FZ, dated December 18, 2006 N 232-FZ, dated [... ]

Letter from the Ministry of Finance of the Republic of Tatarstan
dated February 26, 2008 N 21-95-82-557
"On the return of subsidies and subventions from previous years"

Document with changes made:
Letter of the Ministry of Finance of the Republic of Tatarstan dated June 2, 2008 N 21-95-83.1-1827

____________________________________________________________________

Financial and budgetary
chambers of municipal
formations of the Republic of Tatarstan
Territorial branches
Treasury Department
Ministry of Finance
Republic of Tatarstan

In connection with numerous requests from the financial and budgetary chambers and territorial branches of the Treasury Department of the Ministry of Finance of the Republic of Tatarstan regarding the return of the balances of subsidies and subventions of previous years provided from the federal budget, the budget of the Republic of Tatarstan, the Ministry of Finance of the Republic of Tatarstan reports the following.
The return is carried out in two stages:
Stage I: Return of the balances of subsidies and subventions of previous years from the personal account of the recipient of the municipal district must be transferred to the income of the municipal district (urban district, settlement) to the account of the Federal Treasury Department for the Republic of Tatarstan 40101810800000010001 as accounts receivable from previous years according to the budget classification code 1 13 03050 05 0000 130 "Other income from the provision of paid services by recipients of funds from the budgets of municipal districts and compensation of costs of the budgets of municipal districts" (1 13 03040 04 0000 130 "Other income from the provision of paid services by recipients of funds from the budgets of city districts and compensation of costs from the budgets of city districts") with mandatory indicating the code of the administrator of the Financial and Budgetary Chamber (Recipient of the Financial and Budgetary Chamber of the Republic of Tajikistan (Finance and Budgetary Chamber)) and the TIN/KPP of the recipient Financial and Budgetary Chamber. The payment order is filled out in accordance with Order of the Ministry of Finance of the Russian Federation dated November 24, 2004 N 106n.
Stage II: These unused target funds received by municipalities in previous years must be transferred to the budget revenue of the Republic of Tatarstan. To do this, you need to generate a payment order according to the example in Appendix 1.
At the same time, in payment orders for the transfer of these funds to the budget of the Republic of Tatarstan, the following should be indicated:
Recipient's account: 40201810900000000002
Recipient: UFK for the Republic of Tatarstan (l/s 02092011000 Ministry of Finance of the Republic of Tatarstan)
Recipient's TIN: 1654019570
Recipient checkpoint: 165501001
Bank GRKTs NB Rep. Tatarstan Bank of Russia, Kazan
Bank BIC 049205001
in field 104 - 092 1 18 02040 02 0000 151 "Budget revenues of the constituent entities of the Russian Federation from the return of subsidies and subventions of previous years from the budgets of municipal districts" (092 1 18 02030 02 0000 151 "Budget revenues of the constituent entities of the Russian Federation from the return of subsidies and subventions of previous years from the budgets of city districts");
OKATO: municipal entity to which funds are transferred.
in the "Purpose of payment" field - return of the balances of subsidies and subventions from the budget of a municipal district (urban district, settlements) to the budget of the Republic of Tatarstan using code 000 1 19 05000 05 0000 151 "Return of balances of subsidies and subventions from the budgets of municipal districts" (000 1 19 04000 04 0000 151 “Return of balances of subsidies and subventions from the budgets of urban districts”) with the obligatory indication of the administrator code - the first three characters of the budget classification code - of the recipient of targeted funds and the obligatory indication of the name of the subsidies, subventions. Please note that when transferring these funds, the purpose of payment must indicate an additional classification (subsidy purpose code) for subsidies and subventions controlled by the federal treasury and the name of the subsidies and subventions.
In accordance with the Instructions for Budget Accounting, approved by Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n, transactions for the transfer of amounts of returns of unused earmarked funds are reflected by administrators of municipal entities - recipients of earmarked funds in the accounting records with the following accounting entries:
Dt account 1 40101 151 "Income from receipts from other budgets of the budget system of the Russian Federation"
Kt account 1 21002 151 "Settlements with bodies organizing the execution of budgets for revenues from other budgets of the budget system of the Russian Federation"
with the reflection of the cash disposal by the body organizing the execution of the budget:
Dt account 1 40201 151 "Budget revenues from other budgets of the budget system of the Russian Federation"
Kt account 1 20201 610 "Disposal of funds from the single budget account."
At the same time, in the monthly report on the execution of the consolidated budget of the constituent entity of the Russian Federation and the budgets of territorial state extra-budgetary funds (f. 0503317), these operations must be reflected in the “Revenues” section:
according to column 16 “Budgets of urban districts” with a minus sign (KBK 1 19 04000 04 0000 151);
according to column 17 “Budgets of municipal districts” with a minus sign (KBK 1 19 05000 05 0000 151);
In addition, we remind you that in order to eliminate discrepancies according to the reporting data of the Federal Treasury and financial authorities of the Republic of Tatarstan, funds # in the order of interbudgetary relations must be made no later than three working days before the end of the reporting period (joint letter of the Ministry of Finance of Russia dated June 2, 2005 N 06 -02-06 and the Federal Treasury dated June 2, 2005 N 42-7.1-01/2.1-135).
By analogy, the balances of subsidies and subventions from previous years issued from local budgets to the budgets of settlements should be credited, indicating the corresponding budget classification codes and the administrator code approved in the decision of the municipal district. Budget classification codes approved

The article “Reflection in the accounting of transactions for receiving subsidies”* examined, among other things, the procedure for reflecting transactions for receiving subsidies for other purposes in the accounting and reporting of a budgetary institution. According to the conditions of the considered example, the corresponding accounting records were generated in the program**. The section devoted to reflecting in the accounting and financial statements of an institution the return of subsidies for other purposes, both the current year and the balances of subsidies from previous years, deserves special attention. In this article, methodologists from the company “1C” consider the features of the formation of a regulated report “F. 0503737, Report on the implementation of the FCD plan” using subsidies for other purposes in the program “1C: Accounting of a public institution 8”.

Features of drawing up the Report (f. 0503737)

Note:
* Read more.
** Read about the registration of transactions for accounting for subsidies in the 1C: Public Institution Accounting 8 program in the September issue of the ITS budget for 2013.

Generating a Report (f. 0503737) in "1C: Public Institution Accounting 8"

Generating a Report (f. 0503737) in “1C: Public Institution Accounting 8”

To generate a Report (f. 0503737) in the 1C: Public Institution Accounting 8 program, a regulated report is used .

A report generated using autofill F. 0503737, Report on the implementation of the FHD plan budgetary institution by type of financial support 5 (type code) - subsidy for other purposes - is presented in Figures 1-4.

Section 1 “Income”

Section 1 “Revenue” of the Report (f. 0503737) on lines 010 and 100 (KOSGU 180) reflects the full implementation of the income plan. However, lines 102 and 104 reflect non-fulfillment: in the first case - in the amount of 800.00 rubles, in the second case - in the amount of minus 800.00 rubles (Fig. 1).

In the letter of the Federal Treasury dated 01/09/2013 No. 42-7.4-05/2.1-3 “On the peculiarities of the preparation and presentation of annual budget statements and consolidated accounting statements of state budgetary and autonomous institutions by the chief administrators of federal budget funds for 2012”, explanations were given on how to reflect in the Report (f. 0503737) the amount of return in the reporting period of unused balances of subsidies for other purposes of previous years.

According to paragraph 3.4 of the said letter “the return in the reporting period of unused balances of subsidies for other purposes of previous years is subject to reflection in the Report (f. 0503737) by type of financial support 5 “Subsidies for other purposes” according to KOSGU code (analytical revenue code) 180 “Other income” on line 104 with "minus" sign.

The return of the unused balance of the target subsidy of the current year should be reflected in line 102 “subsidies for other purposes” with a minus sign, that is, the total amount of the subsidy received in the reporting period should be reduced by the amount of the return of the unused balance of the target subsidy of the current year.

According to the conditions of the example (see issue 9 (September) of “BUKH.1S” for 2013, p. 26), in the current period the following were returned to the Founder:

the balance of the subsidy for other purposes received in the current year in the amount of 300.00 rubles;
the balance of the subsidy for other purposes of previous years in the amount of 500.00 rubles.

It should be noted that when autofilling a report F. 0503737, Report on the implementation of the FHD plan all returns of income will be reflected in column 5 on line 104 “other income” with a minus sign. This is due to the fact that the program does not have an analytical indicator by which it is possible to distinguish the turnover of the return of income of the current year from the return of income of previous years, since all of them are reflected in accounting as one accounting entry:

Debit 5 205.81.560 Credit 5.201.11.610

Therefore, after auto-filling the report F. 0503737, Report on the implementation of the FHD plan the amount of refunds in the reporting period of unused balances of subsidies for the current year should be transferred from line 104, column 5 to line 102 (Fig. 2).

In turn, all planned assignments under KOSGU 180 will be reflected in line 102 “Subsidy for other purposes”, column 4 (see Fig. 1).

It is logical that planned assignments for the amount of refunds in the reporting period of unused balances of subsidies from previous years should also be reflected in line 104 of column 4.

A decrease in planned appointments is reflected in the same account correspondence as an increase in the “red reversal” method. This follows from paragraph 171 of the Instructions for the use of the chart of accounts for accounting of budgetary institutions, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n.

Therefore, it is not possible to allocate amounts for reducing planned assignments for income from total turnover without significantly increasing the time for generating the report. After all, for this it is necessary to analyze, not turnover, but all transactions for planned income assignments.

Therefore, after auto-filling the report, the indicator of planned assignments for subsidies for other purposes, reflected in line 102 of column 4, should be adjusted (increased - “minus” by “minus” gives “plus”) by the amount of returns in the reporting period of unused balances of last year’s subsidies, reflecting it in line 104 of column 4 of the Report (f. 0503737).

As a result, the Report (form 0503737) will reflect the full implementation of the income plan (Fig. 2).

The amounts by which the indicators in lines 102 and 104 of columns 4 and 5 should be adjusted can be determined by deciphering the automatically generated indicators to the account card (Fig. 3).

To generate a transcript, select the indicator of interest and select the item in the context menu (opened by right-clicking the mouse) Decrypt autocomplete.

Section 2 "Expenses"

Section 2 “Expenses” of the Report (f. 0503737) reflects the incomplete implementation of the expenditure plan for the amount of the balance of funds on the institution’s personal account with code 21.

Section 3 “Sources of financing the institution’s fund deficit” of the Report (f. 0503737) reflects the change in the balance of subsidy funds.

According to paragraph 38 of Instruction No. 33n:

“Line 700, column 4 of the section “Sources of financing the deficit of the institution’s funds” reflects the indicator of changes in the institution’s cash balances relative to the beginning of the reporting financial year planned by the financial and economic activity plan (estimate of income and expenses) of the institution: in terms of the planned change in the institution’s cash balance, in including (increases, decreases) of funds placed by an autonomous institution on its deposit accounts:

the planned indicator for increasing the institution's cash balance is reflected on line 700 with a minus sign;

the planned indicator for reducing the institution’s cash balance is reflected on line 700 with a “plus” sign.

Column 4 on lines 710, 720 is not filled in.”

It should be noted that when auto-filling, line 700 in column 4 of section 3 is not formed, therefore the amount of the indicator of changes in the institution’s cash balances relative to the beginning of the reporting financial year planned by the financial and economic activity plan (estimate of income and expenses) of the institution should be entered manually (Fig. 4) .