Budget accounting: concept, organization and maintenance. Rules for accounting in budgetary organizations

Accounting in budgetary organizationshas many features, starting with individual legal acts regulating it and ending with a complex invoice coding system. In this article, we will understand the concepts applicable to budget structures, and also touch on the basic rules of accounting.

Definitions and types of organizations financed from the budget

In order to understand the concepts denoting various organizations financed from the budget, let us turn to the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ. Basically, budgetary organizations mean those created by the state. Thus, the most general concept is the term “state (municipal) institutions” (hereinafter referred to as state institutions). They are established by the Russian Federation, its subject or municipality. In accordance with paragraph 2 of Art. 9.1 of Law No. 7-FZ, government agencies are classified as:

• autonomous;
• budgetary;
• state-owned.

The following table provides a comparison of the three types of government agencies.

	Autonomous (AU)	Budget (BU)	State-owned (KU)
Main regulatory legal acts	Law “On Autonomous Institutions” dated November 3, 2006 No. 174-FZ	Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ	Budget Code of the Russian Federation
Kind of activity	Service in the following areas: science, education, medicine, culture, social protection, employment, physical education and sports, etc. (Clause 1, Article 2 of Law No. 174-FZ, Clause 1, Article 9.2 of Law No. 7-FZ)		Execution of state functions, as well as the provision of public services (Article 6 of the Budget Code of the Russian Federation).
Use of income from commercial activities	At your own discretion (clauses 2-3 of Article 298 of the Civil Code of the Russian Federation).		Transferred to the budget (clause 3 of Article 161 of the Budget Code of the Russian Federation)
Current accounts	In the Federal Treasury and commercial banks (clause 3 of article 2 of law No. 174-FZ)	Only in the Federal Treasury (clause 9, article 9.2 7-FZ, clause 4, article 161 and article 220.1 of the Budget Code of the Russian Federation)
Ownership of property	With the right of operational management. The owner is the Russian Federation, a subject of the Russian Federation, a municipality (Clause 1, Article 3 of Law No. 174-FZ, Clause 9, Article 9.2 of Law No. 7-FZ, Clause 4, Article 298 of the Civil Code of the Russian Federation)
Disposal of property	for real estate transferred by the owner or purchased with funds issued by him; especially valuable property transferred by the owner or purchased with funds issued by him.	The owner's consent must be obtained: for any real estate; especially valuable property transferred by the owner or purchased with funds received from the owner. Disposes of other property at his own discretion	The consent of the owner is required for actions with any property (clause 4 of article 298 of the Civil Code of the Russian Federation)
	Major transactions (Clause 1, Article 15 of Law No. 174-FZ), which are carried out only with the approval of the supervisory board of the AU (Clause 2, Article 3 of Law No. 174-FZ) or the founder of the BU (Clause 13, Article 9.2 of Law No. 7 -FZ) regardless of the type of property
Responsibility By obligations	Responsible for its obligations with its assets (except for those whose disposal requires the consent of the founder). If obligations are formed due to harm to citizens, if there is a shortage of assets that can be disposed of, the founder is responsible (clause 5 of Article 2 of Law No. 174-FZ, clauses 5-6 of Article 123.22 of the Civil Code of the Russian Federation)		The founder is responsible for obligations in cash; if there is a shortage of funds, the founder is responsible (Clause 4 of Article 123.22 of the Civil Code of the Russian Federation)
Source of financing	Subsidies (Clause 1, Article 78.1 of the Budget Code of the Russian Federation)		Budget estimate (clause 2 of article 161 of the Budget Code of the Russian Federation)

Charts of accounts and accounting instructions

Before examining charts of accounts applicable to government agencies, we note that the main regulatory act on accounting is the Law “On Accounting” dated December 6, 2011 No. 402-FZ, which is required to be applied not only by commercial organizations, but also by non-profit organizations, including state This law contains basic requirements for accounting and rules for its conduct in the Russian Federation. We list the main ones:

1. Accounting is mandatory for all economic entities, with the exception of individual entrepreneurs and divisions of foreign organizations, if they comply with the rules of tax legislation.
2. The head of an economic entity is responsible for the functioning of the accounting service.
3. The organization must draw up its accounting policies independently.
4. It is necessary to register all economic events of the organization in primary documents, the data from which is transferred to the accounting registers.
5. Assets and liabilities are subject to periodic restatement.
6. All accounting data is recorded in rubles.
7. The organization must ensure the reliability of the information contained in the reports.
8. The organization must have established internal control procedures.

Based on accounting principles for government organizations, a unified chart of accounts and instructions have been developed, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n. They apply to all government agencies and government agencies. In addition, in accordance with clause 21 of the unified chart of accounts, each type of government institution has its own private chart of accounts, approved by:

• by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n for AU;
• by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n for BU;
• by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n for CU.

Let us note one more nuance in terminology. The phrase “budget accounting” is often used in relation to all types of government institutions. However, based on the wording used in the above-mentioned legal acts, AU and BU maintain accounting records, but state bodies, extra-budgetary funds and other institutions specified in paragraph 1 of the instructions (order No. 162n) maintain budgetary accounting.

It is also important to pay attention to other basic legislative acts that are necessary for maintaining records in a government agency. Instructions on the procedure for applying budget classification, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, explain the use of budget codes. The instructions on the procedure for compiling and submitting reports on budget execution, approved by Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n, and the instructions approved by Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, contain reporting forms and rules for filling them out. Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n approved the forms of primary documents and registers for public sector employees. In addition, there are a number of legal acts for certain industries and other specific legal acts.

The chart of accounts of a government institution contains 5 sections. The first section “Non-financial assets” includes:

• fixed assets by various groups and types;
• intangible assets;
• non-produced assets;
• inventories, goods, finished products;
• depreciation;
• investments in non-financial assets;
• expenses.

An unusual subsection for those familiar only with classical accounting may be non-produced assets, which are land, subsoil resources and other assets not created by man in production. They are reflected in accounting at their original cost only when they began to participate in economic turnover (except for land). And the receipt of rights to use such objects is shown on the balance sheet on account 01. Land plots are listed at cadastral value. Another feature is the use of an account for investing in inventories. It is used to accumulate the costs of production or purchase of materials.

Read more about the first section of the chart of accounts in the article “Non-financial assets in budget accounting are...” .

The second section “Financial assets” covers:

• funds indicating the places of their storage;
• financial investments, namely all types of securities and participation in other companies;
• receivables related to counterparties, payers of social insurance contributions, tax revenues, loans issued, etc.;
• advances to employees, contractors, foreign organizations, etc.;
• investments in financial assets.

Accounts payable for loans, wages, debts to counterparties for goods, work and services, obligations for transfers to other government agencies, social benefits, payment of taxes, etc. are contained in the third section “Liabilities”.

The fourth section, “Financial Result,” groups accounts for recording income, expenses, and financial results. Basically, the composition of assets and liabilities is comparable to the corresponding items in non-budgetary organizations, but there are also differences, both in the list of possible accounts and in their accounting. In the instructions for the unified chart of accounts you can find information on accounting and the use of accounts.

A feature of accounting in government agencies, among other things, is the presence of section 5 “Authorization of expenses” in the chart of accounts. It is necessary to record the receipt and use of funds allocated from the budget, liability limits received from budget managers, the use of these limits, planned income and expenses. That is, when a notification is received from higher authorities for the current period about limits on the acquisition of, for example, inventories, the institution reflects this on the accounting accounts. Postings to the accounts of this section are contained in paragraphs. 190-209 (order No. 183n), paragraphs. 161-180 (order No. 174n), paragraphs. 131-150 (order No. 162n) instructions for charts of accounts. Accounting entries for authorization of expenses are made between the accounts of this section.

There are 30 off-balance sheet accounts for government agencies. The approach for recording them is the same as in accounting for commercial organizations, using a one-way entry, that is, only by debit for receipts and only by credit for disposals. The balance sheet includes property that is not in operational management, guarantees, awards, strict reporting forms, objects that, according to instructions, should not be on the balance sheet, etc. The organization also has the right to independently open additional off-balance sheet accounts to monitor the safety of property and other management tasks.

Accounts in government organizations

The accounting account number for government agencies consists of 26 digits, as stated in clause 21 of the unified chart of accounts. The following table describes the meaning of each digit:

You can see the explanation of the account number using an example.

With categories 18-26 everything is clear, the values ​​for categories 19-26 are indicated in the tables of private charts of accounts themselves, category 18 is selected from values ​​1-9 in accordance with the classification indicated in clause 21 of the unified chart of accounts. Moreover, when maintaining budget accounting for category 18, only the values ​​1 are used - provision from funds of the corresponding budget, 3 - provision from funds at temporary disposal.

To fill out categories 1-17, you need to get acquainted with the budget classification. It is needed in order to correlate indicators from different budgets that make up the country’s budget system. It is the basis for developing the numbering of government accounting accounts. The coding system is described in the instructions on the procedure for applying budget classification, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. BCCs consist of 20 characters and are divided into codes indicating income (Chapter II, Table 1 of instructions), expenses (Chapter III, Table 2 of instructions), sources (Chapter IV, Table 5 of instructions). The table below shows the composition of the budget expenditure code.

KBK category number (expense code)
Code of the main manager of budget funds	Section code	Subsection code	Target article code		Expense type code
			Program (non-program) article	Direction of expenses		subgroup
Adj. 9 to instructions No. 65n	Adj. 2 to instructions No. 65n		Adj. 10.1 to instructions No. 65n		Adj. 3 to instructions No. 65n

To determine characters 1-17 for the AC and BU accounts, you must follow the following scheme:

Number of the AU or BU account category
Corresponding KBK category number

In place of categories 5-14, zeros are placed (clause 3 of order No. 183n, clause 2.1 of order No. 174n), unless otherwise stated in the accounting policy.

For budget accounting accounts (CU and other organizations specified in Order No. 162n), categories 4-20 of the KBK are transferred to the place of categories 1-17 (or categories 1-17 of the KBK are transferred to the place of categories 1-17 of the account for financial authorities). Appendix 2 to instruction No. 162n contains information about the type of BCC that must be used for each account.

Results

To determine the accounting rules, it is necessary to understand what type of government institutions we are interested in, since there are 4 charts of accounts for public sector employees. The unified chart of accounts contains general rules, and in the remaining 3 private charts of accounts you can find detailed examples of the use of accounts, lists of typical transactions and explanations of the structure of the account.

With our publication today, we are starting a course of articles that reveal the features of accounting in budgetary organizations. There are a lot of nuances in budget accounting that cause difficulties and questions for accountants. Therefore, I think these articles will be relevant and in demand among my colleagues.

Let's start by considering the most important differences between accounting in budgetary organizations and commercial structures.

First, let's clarify which businesses are considered budget .

These are non-profit organizations that are created by the Russian Federation. Unlike entrepreneurs, their main goal is not making a profit, but cultural, social, educational orientation, etc.

Such enterprises, in part or in whole, financed from the budget .

But, in order for budget money to be allocated, institutions need to maintain not only accounting and reporting, regulated by the legislation of the Russian Federation, but also create income and expenditure estimates in order to monitor the intended use of budget funds.

This accounting system is called budget accounting .

Features of budget accounting

Just as in commercial companies, in the public sector the organization of accounting is guided by Federal Law "On Accounting" No. 129-FZ .

In addition, enterprises use Instructions for accounting of institutions and organizations on a budget (Order of the Ministry of Finance of the Russian Federation No. 107 n), Budget Code of the Russian Federation, Chart of Accounts for Budget Accounting and instructions for its application , adopted by Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.

Perhaps the most important distinguishing feature of accounting in budgetary organizations is the use of special Chart of accounts , which includes the so-called budget classification, consisting of 26 categories.

Each of these categories carries information about the organization. For example, in categories 1 to 17 the classification of income and expenses, as well as sources of subsidies, are coded. Bit 18 contains data on types of activities, each of which is also assigned a specific number.

Look, number 1 is indicated when organizations work with funds that are in temporary use, 2 - are engaged in activities that generate income for the institution, number 3 is indicated if budgetary activities are carried out.

We will look at the budget chart of accounts in more detail in our next one.

It is necessary to pay attention to the fact that the reporting of public sector employees differs from companies engaged in commercial activities.

The general composition of budget reporting is determined clause 3 art. 264.1 BC RF .

“Balance sheet of a state (municipal) institution” (f.0503730);

By and large, the essence and structure of the balance sheet is similar to the balance sheet of commercial organizations. It also reflects the organization’s property - assets , and means of support - liabilities. However, due to the specifics of budget accounting, the balance sheet of budgetary institutions consists of financial And non-financial assets . Liabilities are not divided into short-term and long-term.

But with regards to property, on the contrary, the budget balance sheet deciphers the initial cost, residual value, depreciation in more detail, and especially valuable property is highlighted separately.

“Report on the financial results of the institution” (f.0503721);

The report implies a more detailed classification of income and expenses. In a separate block are allocated budget resources .

There are also other forms of reporting that are unique to budgetary organizations.

Filing reports also has its own specifics and a special procedure, enshrined in Instructions No. 33n

Recipients of budget funds report to a higher organization, that is, to the founder. In turn, the latter is obliged to generate consolidated (consolidated) reporting for transferring the corresponding budget to the financial authority ( according to clause 11 of Instruction No. 33n ).

I will note some more information regarding budget accounting, such as the peculiarities of accounting for fixed assets, cash accounting, as well as accounting for settlements with debtors and creditors, industry-specific accounting features, which I will certainly talk about in the following articles.

General principles of budget accounting

But, whatever the specificity of accounting in budgetary institutions, its fundamental principles are defined Federal Law of December 6, 2011 No. 402-FZ “On Accounting” and consist in next:

Unfortunately, due to the limited publication, it is not possible to touch on all the nuances of the features of budget accounting, but by enrolling in the course, you will not only be able to understand the theoretical aspects of budget accounting, but also in practice, study in depth all the specifics of the work, because training is as close as possible to the real activities of a budgetary institution.

Organizations whose activities are financed from state or local budgets are called budgetary. Based on this, it is quite obvious that for budgetary enterprises, among the sources that generate economic funds, it is necessary to focus on financing and income.

Main differences between budgetary and commercial accounting

It should be noted that difference between budget accounting and commercial accounting lies not only in the accounting components, but also in the coding system. That is, in a budgetary organization, accounting for cost estimates is completely different than in commercial organizations.

A person who is even little familiar with the rules of accounting in budgetary organizations may notice that they differ from accounting in commercial structures.

Indeed, budgetary institutions have their own specifics of obligations, accounting for fixed assets and cash, inventories, and financial assets.

The fundamental essence of accounting does not change; it reflects real information about the activities of the enterprise for provision to its management, founders, regulatory authorities and other interested authorities. However, in the accounts this is expressed completely differently.

In budgetary organizations, the emphasis is on the study of accounting. Accumulated knowledge related to financial accounting is the basis of budgetary accounting. But besides this, you need to know how accounting records are directly maintained in budgetary enterprises.

Due to the peculiarities of the activities of budgetary institutions, new accounts and classes arise in their accounting. Such organizations do not have accounts related to commercial activities, primarily profit-making. Although some types of activities fall under the exception (housing and communal services, etc.)

The difference between the accounting of a commercial and budgetary enterprise also lies in the definition of different classes of the chart of accounts: inventories, classification of fixed assets and specific composition, etc.

Obviously, the balance sheet in a budgetary organization will also differ from a commercial enterprise, although in essence and general structure they are identical: liabilities on the right, assets on the left.

But this is only externally, and their internal design is different. Basically, the differences lie in the very structure of financial assets, fixed assets, cash and liabilities.

The preparation and submission of reports to higher authorities by budgetary enterprises follows a special list and schedule. At first glance, you might think that the accounting of a budgetary enterprise is quite complicated. But if you delve deeply, it will become clear that budgetary organizations carry out much fewer transactions that are reflected in accounting. For this reason, the process of conducting it is much simpler.

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Budget accounting is used in all institutions and organizations without exception that are state owned. It is somewhat different from the usual accounting work, but the basic principles are followed. All actions, document templates and other elements that may be necessary for the organization’s activities are approved by higher authorities and are not advisory, but mandatory. There are also specific examples, samples and similar supporting documents that make the work of employees easier.

What is budget accounting

This accounting option is a clearly regulated system in which all elements of an institution’s management are brought together and processed by specialists. It is characterized by the presence of a large number of instructions and similar documents that indicate how certain actions must be performed in various conditions. This greatly simplifies the work process, because the information provided by the budget accounting instructions allows you to immediately begin work and clearly fulfill all the requirements, without being distracted by all sorts of individual elements inherent in its classic version.

Accounting tasks

There is a certain list of main tasks that are the basis that makes up accounting. The total number of such elements is very large, but if we reduce and briefly consider this problem, we can highlight some of them.

Thus, this type of accounting is necessary to find unobvious, hidden reserves that would allow the state to function more efficiently. In addition, budget accounting allows for total control of the actual state and availability of any amounts of cash, as well as various assets. When managed correctly, it also makes it possible to identify and promptly prevent any inappropriate spending and generally provide an understanding of where exactly, in what amount and how the money was used. Accounting of this type, among other things, shows the results of the activities of a particular organization. That is, how profitable or unprofitable it is.

An important role is played by statistical and reporting data, which are also collected using this accounting. They are needed to accumulate certain information, analyze it, provide it to interested parties and, ultimately, to formulate new instructions, documents, as well as to ensure that subsequent changes in budget accounting are most consistent with the current situation and are most effective in a specific period of time.

Regulations

All basic principles are specified in special Instruction No. 148n, which includes not only clear definitions of exactly how to act in certain conditions, but also what penalties may follow if you refuse to use these requirements. It should be noted that this document contains only the basics and base, which, of course, cover all areas of activity and elements of the organization's work, but may not be complete.

In addition to it, there is a huge number of various changes, additions and similar factors that also affect the operation of the enterprise and in some cases can very significantly change previously approved standards. In theory, the head of the organization and other persons vested with certain authority in a particular institution are obliged to communicate all these documents to employees in an appropriate manner and within the required time frame.

In practice, the employee is recommended to independently monitor the situation and, as new information is received, clarify it with management in order to avoid possible problems in the future. But that’s not all, in addition to all this documentation, you should also understand standard accounting with all its regulations. Although budget accounting accounts differ from the classic ones, they are still worked in approximately the same way, which makes trying to understand all this quite difficult.

Requirements

The instructions for budget accounting, as well as some other similar regulatory documents, set certain requirements for its maintenance. They are strictly enshrined in law, and violation of these requirements may result in severe sanctions.

1. So, any actions must be carried out exactly on time.
2. Reporting information must correspond to the actual state, and the accounting itself must be carried out starting from the very first day of the organization’s existence.
3. The simplest and most understandable requirement is the condition that it be conducted exclusively in state currency.

Of course, in certain situations other features of the work may be added, but much here directly depends on how exactly the organization functions, what it does, what its features are, and so on. For each such item, an additional check should be carried out to determine the presence of conditions and requirements that could at least partially relate to the work of the institution.

Responsibilities

Basic requirements are submitted directly to the head and chief accountant of the institution. They are the ones who are obliged to constantly monitor the work performed, their recording in documents and the accounting of budget funds. Only they are responsible for everything in accordance with the law, and only then, if necessary, they can independently punish their employees using accessible and adequate methods.

This is a reasonable approach, since only they know (or are required to know) all the features that an ordinary person engaged in work simply does not need for full-fledged activity. At the same time, the same chief accountant has the opportunity to demand that management take the necessary measures, the purpose of which will be appropriate and correct accounting in budgetary institutions. This item includes requirements for the organization of workplaces, their technical equipment, the hiring of qualified employees, and so on.

In turn, management may demand the allocation of appropriate amounts to fulfill the conditions of employees, if they are considered truly worthy of attention and interfere with the full functioning of the organization. For example, a water cooler is unlikely to be considered a mandatory piece of equipment, but without at least the worst computer, accounting or performing other similar functions becomes almost impossible. As a result, you will need suitable infrastructure, communication via a network connection, and even a separate person who will monitor the safety of all this.

Structuring

In order for the organization’s work to be as efficient as possible, for all actions to be carried out accurately and on time, and for reporting to truly meet the requirements placed on it, a sufficiently large staff of employees is required, each of whom will perform clearly defined functions. This helps to break the work process into parts and makes it possible to work comfortably and efficiently in your field even with minimal knowledge, because a truly experienced person will require high pay, which the organization may not agree to.

It implies the presence of cashiers, leading accountants (or employees who will combine both functions). In addition, there may be deputies (usually one, but sometimes there are more) and, naturally, the chief accountant. With this scheme, the boss controls the main areas of activity and features. In more detail they are controlled and directed by deputies, and all the work is carried out directly by ordinary employees.

Documentation

There are more than 40 basic forms that must be used in a government agency to ensure that management accounting is as close as possible to the requirements of the law. In fact, all of them are divided into two groups, approximately equal in the number of specified documents, one of which applies to companies of any form of ownership, and the second concerns exclusively budgetary organizations.

In turn, budget accounting has its own division of these primary documents into three main groups. All of them are necessary for the high-quality operation of the enterprise and allow you to cover absolutely all areas of activity.

Thus, there are approximately equal in number templates that are responsible for calculating and calculating wages, carrying out any operations with the cash register, and also regulating work with material assets. The smallest group of documents are those that are not included in any of the categories and cover some very specific areas of activity, not all of which exist in the enterprise.

Automation

As in conventional accounting, all kinds of automated systems are actively used, significantly facilitating the work of employees, as well as providing the most accurate and reliable data based on the entered numbers.

The convenience of such programs has long been tested and approved by all employees who are required to work with accounting, tax or management accounting. They instantly provide all the required information, do not force the user to study for a long time to work with them, signal about the expiring deadlines for submitting reports, and so on. Most modern accountants, in principle, vaguely imagine the work of an organization without such auxiliary tools.

Accounting and reporting

All areas of an enterprise's activities are closely related to reporting. This is one of the fundamentals that is mandatory for everyone and allows for the accumulation of data sufficient for analysis, control and verification. There are several basic options for reports in budgetary organizations, which must be compiled in a timely manner and submitted to higher authorities:

• report on ;
• about performance results;
• about the movement of funds.

As you can see, all of them allow regulatory authorities to conduct a detailed analysis of the state of the organization, its characteristics, current problems, directions of development, and so on. Usually, all these documents are also accompanied by clarification of this or that information that is not immediately clear.

Additionally, balance sheets and any other documents that are required by the relevant authorities are submitted if there is a need to clarify certain points, figures or other features of the enterprise’s activities.

Differences from standard accounting

Budget accounting is in many ways similar to conventional accounting, which is used in private enterprises, firms and organizations. The main differences lie in seemingly small details such as a chart of accounts and in the peculiarities of the classification of certain actions. But in fact, if you delve into all this in detail and detail, it turns out that these elements are key and affect the entire structure of the organization’s work very seriously.

More specific information about this issue can only be said by comparing two different enterprises of a similar type, one of which will be private and the other state-owned. Management accounting, like any other, in a private company will, on the one hand, be simpler and more understandable, and on the other, given the presence of a large number of internal regulatory documents, much more complex and confusing. And even in some cases, intersecting with current legislation.

Results

In general, to summarize all of the above, the budget type of accounting is, although complex in the initial stages of understanding, in contrast to its usual form, but much simpler in the future.

The main task for a full analysis of the problem should be an analysis of the entire legislative framework that may somehow relate to this problem. After this, work will become much easier and clearer, even taking into account constant edits and changes. In turn, the standard type of work of almost any more or less large company implies the fact that employees will take into account not only legal requirements, but also the wishes of the employer, correlating them with laws and instructions.

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

Organization of accounting in budgetary organizations

The organization of accounting in budgetary organizations has a number of features that are based on the legislation on the budget structure, the Instructions for budgetary accounting, other regulatory documents on accounting and reporting in budgetary organizations, as well as their industry specifics.

Such features of accounting in budgetary organizations include:

organization of accounting in the context of budget classification items;

control over the implementation of budgeted income and expenses;

transition to a treasury system of budget execution;

separation of cash and actual expenses in accounting;

sectoral features of accounting in public sector institutions (health care, education, science, etc.).

Budget accounting tasks

The main tasks of budget accounting include:

generation of complete and reliable information about the state of assets and liabilities of institutions, as well as the financial results of their activities;

generation of complete and reliable information on the execution of all budgets of the budget system of the Russian Federation;

ensuring control over the compliance of operations carried out during the execution of budgets of the budget system of the Russian Federation with the legislation of the Russian Federation;

ensuring control over the condition of assets and fulfillment of obligations of institutions;

providing internal and external users with reporting on the status of assets and liabilities of institutions, as well as reporting on the execution of budgets of the budget system of the Russian Federation.

Regulations

In budgetary organizations, accounting for the execution of estimates of income and expenses for budgetary funds and funds received from extra-budgetary sources is carried out in accordance with the Federal Law on Accounting and on the basis of the Instructions for Budgetary Accounting.

Instructions for budget accounting include:

Budget accounting: details for an accountant

• Violations in the field of accounting (budget) accounting

  In the area of ​​accounting (budget) accounting, they are reflected in inspection reports. ... reflecting a set of methods for maintaining accounting (budgetary) accounting, cost measurement, current grouping and... used in maintaining accounting (budgetary) accounting, is regularly updated and included in... entries in the accounts of accounting (budgetary) accounting. Inspectors during control...) institutions of accounting (budget) accounting procedures. We will continue in the next issue of the magazine...

• Review of important changes in budget accounting since 2019

  Sectors When maintaining accounting and budgetary records for government agencies from 01.01 ... reports: certificate for the conclusion of budget accounting accounts for the reporting financial year (f. 0503110 ...

• What will the introduction of federal accounting (budget) standards change?

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• The procedure for budget accounting of fire extinguishers

  Fire extinguishers? Question: How are transactions for the acquisition and technical maintenance of a fire extinguisher reflected in budget accounting? In order to reflect the operations in question in budget accounting, it is necessary... and put into operation. The budget accounting reflects the following correspondence accounts: Contents... for the maintenance of property" KOSGU. In budget accounting, these expenses will be reflected as follows... upon the completion of the relevant work. The following accounting entries have been generated in budget accounting: Contents...

• Changes to Instruction No. 174n. New accounting entries for budget accounting

  Structures – leased items.” New budget accounting entries! Termination of the right to use an asset (at the same time... budget accounting entries related to accounting for inventories... for other income are also deleted." New budget accounting entries! Accrual of income from rental property...

• On budget accounting of non-financial assets during major repairs

  Persons." To reflect in accounting (budget) accounting fixed assets transferred (received...

• Changes in accounting and budget accounting account numbers starting from 2017

  The legislative framework for accounting and budgetary accounting in government agencies, it is stipulated that... the legislative framework for accounting and budgetary accounting in government agencies, it is stipulated that...

• Analysis of changes made to Instruction No. 191n

  ...), must be confirmed by the relevant budget accounting registers. The form itself still includes..., taken into account according to the corresponding budget accounting account number as of the beginning of the year... of previous years in terms of maintaining budget accounting, recalculation of reporting indicators in connection...), must be confirmed by the corresponding budget accounting registers . Please note that the indicators...

• Review of changes in accounting (budget) statements

  Taking into account changes in accounting (budgetary) accounting indicators (balance sheet, off-balance sheet) on... for the relevant accounting (budgetary) accounting accounts at the beginning of the financial reporting... with the rules for maintaining accounting (budgetary) accounting are subject to closure upon completion... 0503173) . Indicators of the relevant accounting (budget) accounts reflected in reports (information) ... adjustments in the procedure for maintaining accounting (budget) records in state (municipal) institutions ...

• Features of preparing budget reporting for half a year and nine months

  And (or) other budget accounting registers established by the legislation of the Russian Federation for recipients of... forced seizure") The chart of accounts of budget accounting is supplemented with account 120941000 "Calculations... Newly introduced turnovers are accepted for budget accounting through additional accounting operations... Number ( code) budget accounting accounts" provides the numbers of budget accounting accounts taking into account changes in requirements... by institutions, taking into account changes in budget accounting indicators (balance sheet, off-balance sheet) by 1 ...

• Budgetary and accounting reporting: liability for violations of preparation and presentation

  Budget estimates or the procedure for budgetary accounting by a government institution of budgetary indicators... liability for violation of the procedure for budgetary accounting by a government institution of indicators accepted... “Violation by a government institution of the procedure for budgetary accounting of authorization of budget expenditures.” In... the order of budget accounting of authorization of budget expenditures, expressed in violation of budget accounting of indicators... violation by a government institution of the order of budget accounting of indicators accepted and deferred...

• Application of FSBU “Reserves”

  A list of objects accepted for budget accounting as objects of material reserves is provided... (acceptance for budget accounting) of reserves, their assessment, disposal from budget accounting accounts will be carried out... the standard establishes uniform requirements for budget accounting of assets qualified as material ... inventories Account number used in budget accounting Medicines and dressings - other... clause 8 of the FSBU “Inventories”, the unit of budget accounting for inventories is chosen by the subject of accounting independently...

• Non-financial assets: accounting entries adjusted

  Land plots previously accepted for budget accounting, in connection with their change... to subarticle 199 Acceptance for budget accounting of material reserves received in natural... value as of the date of acceptance for budget accounting. Investments in non-financial assets According to...

• Accounting for temporary structures during capital construction of an object

  That the institution violated the rules of maintaining budget accounting. According to the control body, temporary... that the institution violated the rules of maintaining budget accounting. According to the control body, temporary... the second question in relation to the specifics of budget accounting, the position of the Treasury is... Acceptance of the specified objects for budget accounting is carried out on the corresponding budget accounting accounts according to the estimated... . The specified objects are accepted for budget accounting at their estimated value based on...

• Typical errors when preparing budget (accounting) reporting

  And when reflecting the accounting (budgetary) accounting indicators generated as of the reporting date on... accounts receivable in the accounting (budgetary) accounting accounts. For example, when carrying out claims work...