P 34 instructions 174n. We work correctly: all the instructions for budget accounting. Future income and expenses

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

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

All changes in accounting and reporting for the accountant of a state institution, see the reference book of the System of State Finance. The reference book is supplemented as new changes come into force.

Latest changes in Instruction 174n in 2019

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

Changes to the chart of accounts

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

Accounting accounts for advances on gratuitous transfers (206 40 and 206 80) and for settlements on gratuitous transfers (302 40 and 302 80) correspond to the tables for 157n and are described in Instruction 174n with full details. For example, for others not financial institutions in accordance with 209n, KOSGU 564, 664, 734, 834 are indicated, and for public sector financial organizations - 563, 663, 733, 833. For tax payments (accounts 303), KOSGU 831 and 731 are indicated, because the recipient is federal budget... For depositors (304 02) and salary deductions (304 03), codes 837 and 737 are taken, because settlements are made with individuals.

Fully detailed KOSGU are not indicated for all accounts, therefore, when drawing up a work plan, you will have to be guided by 209n. Positions for which a subentry should be selected are marked in Instruction 174n with the sign<1>... According to the code 304 04 000 "Intradepartmental calculations", one line was left in the plan, the decryptions that were in the old edition were removed. By financial results just as in 162n, the previous decryptions were removed, the groups were left:

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

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

• 109 60 200 - direct costs;
• 109 70 200 - overhead expenses;
• 109 80 200 - general operating expenses.

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

Instructions for use

For budgetary institutions there are requirements for the content of positions in 26-digit accounts. The first 17 should have a full or partial bookmaker. In the cases provided for by law, in positions 15-17, you need to put down the type of expense from the comparative table of the Ministry of Finance of 09/04/2017, and at 24-26 - KOSGU.

The instructions for use provide new postings that should be used in accounting:

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

The change accounting entries happened for almost every account due to the detailing of KOSGU, the introduction of new accounts, the adjustment of the appointment of old ones. In order not to be mistaken in using KOSGU, use the service:

Download Instruction 174n current edition

For the always up-to-date version of Instruction 174n, see the legal framework of the State Finance System. You can also compare the current and previous versions of the Order of the Ministry of Finance dated 16.12.2010 174n.

Changes to Instruction 174n dated May 8, 2018

Consider the previous changes. On May 8, 2018, the Order of the Ministry of Finance of March 31, 2018 No. 66n on amendments to Instruction 174n entered into force.

Accounts and Analytical Groups

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

• 101 90 "Fixed assets - property in concession",
• 103 90 "Non-produced assets - within the property of the grantor",
• 104 90 "Depreciation of property in a concession",
• 106 90 "Investments in the estate of the concentrator".

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

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

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

Table 1. New accounts in Instruction 174n from 2018

Invalid accounts

Account 101 40 "Fixed assets - leased items" and all its details (102 40 "Intangible assets - leased items", 104 40 "Depreciation of leased items", 105 40 "Inventories - leased items", 106 40 "Investments in leased items ", 107 40" Leasing items in transit ") were excluded. Now, consider fixed assets in leasing (finance lease) on such accounts as:

• 101 10 "Fixed assets - not movable property institutions ",
• 101 20 "Fixed assets - especially valuable movable property of the institution",
• 101 30 "Fixed assets - other movable property of the institution",
• 101 90 Fixed assets - property in concession.

Now there is no account 205 82, which reflected the calculations of outstanding receipts. They now need to be indicated on account 205 81. The rest of the accounts that are not valid from January 1 are indicated in table 2.

Table 2. Accounts that have been declared invalid

Renamed and amended accounts

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

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

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

I would like to note that since 2018, account 103 03 has been referred to as "Investment property". On it, you need to take into account only those objects that are intended solely for renting or increasing the value of real estate. If the property is intended for the execution of the assignment, but is temporarily transferred to an operating lease, it is not necessary to transfer it to account 101 03.

Account 101 07 was renamed from "Library Fund" to " Biological resources". From the new year on it reflect animals and plants, the natural growth and reproduction of which are under the direct control of the institution, in particular, perennial plantings. In the interreporting period, transfer them from account 101 08 to account 101 07. All objects of the library fund that were taken into account on account 101 07 before January 1, 2018, transfer to account 101 08 "Other fixed assets".

Table 3. Accounts in the new edition

Composition of Instruction No. 174n on budget accounting

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

• non-financial assets,
• financial liabilities,
• obligations,
• financial results,
• authorization of expenses.

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

Document

Order of the Ministry of Finance of Russia dated November 29, 2017 No. 212n

Situation

The order made changes to the chart of accounts of accounting of budgetary institutions and instructions for its use, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter - Instruction No. 174n). The adjustments are not related to the entry into force of the federal accounting standards for public sector organizations effective January 1, 2018. The amendments were adopted to bring the chart of accounts of budgetary institutions and Instruction No. 174n into line with the Unified Chart of Accounts for accounting and instructions for its application, approved. by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n (hereinafter - Instruction No. 157n).

A number of amendments were adopted with the aim of improving the regulatory legal regulation in the field of budgetary activities, supplements and clarifies the existing norms.

Order of the Ministry of Finance of Russia dated November 29, 2017 No. 212n (hereinafter - Order No. 212n) entered into force on January 6, 2018.

Chart of accounts

Accounts are excluded from the chart of accounts of accounting of budgetary institutions (as well as from the Unified Chart of Accounts):

• 204 51 "Assets in management companies";
• 215 51 "Investments in management companies".

Broadcast financial investments in trust management is reflected by internal movement on the corresponding accounts of analytical accounting of account 0 204 00 000. At the same time, information about assets in trust is formed on the off-balance account 40.

The title of account 206 has been corrected 63. The new version of the account is called "Calculations of advances on benefits paid by organizations of the general government sector". The text excluded the mention of payments for pensions (obviously, due to the absence of such advances).

Order No. 212n amended the rules for generating analytical account numbers (clause 2.1 of Instruction No. 174n). They are summarized in the table.

* Obviously, the text of clause 2.1 of Instruction No. 174n in the new edition contains a misprint. It says that in digits 5 - 17 of the account number 210 05 the analytical code of receipt is indicated, corresponding to the code of the analytical group of the type of sources of financing budget deficits 510. This code is put in digits 15 - 17 of the account number. Therefore, by general rule in digits 5 - 14 of the account number zeros are reflected.

Accounting for non-financial assets

Correspondence of accounts for the internal movement of an object of fixed assets between financially responsible persons also apply to the transfer of property for rent, free use, trust management, storage. At the same time, information on the transferred fixed assets is reflected on the corresponding off-balance accounts 25, 26. The amendment was made to paragraph 9 of Instruction No. 174n. A similar provision was introduced for intangible and non-produced assets (clauses 16, 21 of Instruction No. 174n).

Clause 53 of Instruction No. 174n was supplemented with a new provision, which is applied when recording the transfer of actual investments in an object of non-financial assets (in the amount of costs for its modernization, additional equipment, reconstruction, technical re-equipment) to the asset's asset holder for attributing the amount of investments to the formation (increase) of the initial ( book) value of the object. In other words, we mean a situation when an object is listed on the balance sheet of one institution, and the functions of maintaining this object in working order are assigned to another institution (a separate subdivision).

The transaction is formalized by an entry on the credit of accounts 0 106 11 310, 0 106 21 310, 0 106 22 320, 0 106 24 340, 0 106 31 310, 0 106 32 320, 0 106 34 340, 0 106 41 310, 0 106 42 320 , 0 106 44 340 and debit of accounts:

• 0 304 04 310, 0 304 04 320, 0 304 04 340 - when transferring investments to the parent institution, a separate unit (branch);
• 0 401 20 241 - upon transfer to state and municipal organizations.

Please note that the correspondences of accounts use KOSGU codes from group 300 "Receipt of non-financial assets", and not 400 "Disposal of non-financial assets".

In addition, paragraphs 53 of Instruction No. 174n excluded paragraphs that determined the correspondence of accounts when writing off investments, incl. to objects of construction in progress, in the following cases:

• destruction as a result of natural and other disasters, dangerous natural phenomena, catastrophes;
• destruction as a result of terrorist acts, other actions not at the will of the institution as the copyright holder.

It can be concluded that in the listed cases it is necessary to be guided by the general rule on recognition of expenses of the current financial year capital investments to objects of fixed assets, intangible assetsthat were not created (not recognized as assets). Investments recorded on the corresponding analytical account of account 0 106 00 000 should be debited to account 0 401 20 273.

Financial results

The procedure for accounting for subsidies for the fulfillment of a state (municipal) task has been clarified:

Clause 94 of Instruction No. 174n has been clarified in terms of receiving income from the performance of work (provision of services, delivery of products, goods) under government contracts, the execution of which is carried out with treasury security of obligations in the form of a treasury letter of credit. Simultaneously with the receipt of money to the personal account of a budgetary institution for the amount of the fulfilled obligation of the recipient budget funds for payment for work performed (services rendered, products supplied, goods), the previously accepted treasury security for obligations under off-balance sheet 10.

The accounting procedure for transactions under a contract with treasury support (treasury letter of credit) is explained in the letter of the Ministry of Finance of Russia dated 20.10.2017 No. 02-06-10 / 68702.

Calculations for tax deductions for VAT

The procedure for recording VAT settlements on advances paid has been brought in line with the RF Tax Code. According to paragraph 12 of Art. 171 of the Tax Code of the Russian Federation from the taxpayer who transferred the advance, the VAT amounts presented by the seller are subject to deductions. In the future, at the time of shipment of the goods (performance of work, provision of services, transfer of property rights), the buyer is obliged to restore to the budget the VAT accepted for deduction from the prepayment (subparagraph 3 of paragraph 3 of article 170 of the Tax Code of the Russian Federation).

Instruction No. 174n in the previous edition provided for the following correspondence:

• Debit 2 303 04 830 Credit 2 210 13 660 - accepted for deduction of VAT on the advance transferred to the supplier, performer, contractor (clause 113 of Instruction No. 174n);
• Debit 2 210 13 560 Credit 2 210 12 660 - the amount of VAT accepted for deduction on advances transferred on account of the forthcoming supply of goods, performance of work, provision of services was credited (clause 112 of Instruction No. 174n).

Correspondence from clause 112 of Instruction No. 174n contradicted the VAT accounting procedure established by the RF Tax Code. The Code provides for the restoration of VAT accepted for deduction from prepayment to the budget, but not offset. This deficiency was corrected in the new version of clause 112 of Instruction No. 174n: to restore the amount of VAT in accounting, an entry must be made on the debit of account 0 210 13 560 and the credit of account 0 303 04 730. The procedure for reflecting in the program of calculations for VAT on advances issued to account 210 13, shown in the practical articles of the reference book of business transactions for "1C: BGU 8" for budget and autonomous institutions.

Authorization of expenses

In the new version of clause 167 of Instruction No. 174n, it is allowed to use correspondence with account 502 07 "Commitments assumed" when purchasing from a single supplier (contractor, executor).

As a general rule, account 502 07 is not applied when making commitments within the framework of purchases from a single supplier, as well as for expenses not related to the procurement of goods (works, services) to meet state (municipal) needs (clause 308 of Instruction No. 157n).

In some cases, a contract with a single supplier (contractor, executor) is concluded as a result of the recognition of an open tender, a tender with limited participation, a two-stage tender, a repeated tender, electronic auction, request for quotations, request for proposals failed. These cases are listed in paragraph 25 of Part 1 of Art. 93 Federal law dated 05.04.2013 No. 44-FZ (hereinafter - Law No. 44-FZ). In such situations, the contract is concluded on the terms stipulated by the procurement documentation, at the price proposed by the procurement participant.

The Ministry of Finance of Russia, in a letter dated April 15, 2016 No. 02-07-10 / 21917, explained that the institution has the right to accounting policies to extend the provisions of Instruction No. 157n in terms of the obligations assumed to use account 502 07 when concluding a contract with a single supplier (contractor, performer), incl. according to clause 25, part 1 of Art. 93 of Law No. 44-FZ. Now the provisions of this letter are included in Instruction No. 174n.

Thus, in the cases listed in paragraph 25 of Part 1 of Art. 93 of Law No. 44-FZ, as well as in other situations established by accounting policies, the institution has the right to use account 502 07 when concluding a contract with a single supplier. However, as a general rule, this account, as before, is used when concluding contracts using competitive methods of determining suppliers (contractors, performers); it is not necessary to use it to conclude contracts with a single supplier ...

Clarifications of the Ministry of Finance on the transition to instructions No. 162n, 174n, 183n

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

ORDER

On approval of the chart of accounts of accounting of budgetary institutions and instructions for its application

Based on Article 165 of the Budget Code Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3823; 2005, No. 1, Art. 8; 2006, No. 1, Art. 8; 2007, No. 18, Art. 2117; No. 45, Art. 5424), clauses 4 and 5 of the Decree of the Government of the Russian Federation of April 7, 2004 N 185 "Questions of the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, N 15, Art. 1478; N 49, Art. 4908; 2007, N 45, 5491; N 5, Art.411) and for the purposes of legal regulation in the field of accounting by state (municipal) budgetary institutions, in respect of which, in accordance with the provisions of Parts 15 and 16 of Article 33 of the Federal Law of May 8, 2010 . N 83-FZ "On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions" (Collected Legislation of the Russian Federation, 2010, N 19, Art. 2291) by state authorities (state bodies), bodies local government it was decided to provide them with subsidies from the relevant budget in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation, by the state academies of sciences and institutions created by them (hereinafter referred to as budgetary institutions), I order:

To approve the Chart of accounts for accounting of budgetary institutions in accordance with Appendix No. 1 to this Order.

To approve the Instruction on the application of the Chart of accounts of accounting of budgetary institutions in accordance with Appendix No. 2 to this Order.

This Order is applied when forming the accounting policy of a budgetary institution, starting from 2011.

Deputy Prime Minister
Russian Federation -
Minister of Finance of the Russian Federation
A.L. KUDRIN

Appendix 1. Chart of accounts of accounting of budgetary institutions

Appendix 2. Instructions for the application of the Chart of accounts of accounting of budgetary institutions

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Instruction 174n on budget accounting as amended

From January 6, 2018, a new version of Instruction No. 174n for budgetary institutions is in effect

Document

Order of the Ministry of Finance of Russia dated November 29, 2017 No. 212n

Situation

The order made changes to the chart of accounts of accounting of budgetary institutions and instructions for its use, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter - Instruction No. 174n). The adjustments are not related to the entry into force of federal accounting standards for public sector organizations effective January 1, 2018. The amendments were adopted to bring the chart of accounts of budgetary institutions and Instruction No. 174n into line with the Unified Chart of Accounts for accounting and instructions for its application, approved. by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n (hereinafter - Instruction No. 157n). Read more about the changes in Instruction No. 157n here.

A number of amendments were adopted in order to improve the regulatory legal regulation in the field of budgetary activities, supplement and clarify the existing norms.

Order of the Ministry of Finance of Russia dated November 29, 2017 No. 212n (hereinafter - Order No. 212n) entered into force on January 6, 2018.

Changes to the chart of accounts

Accounts are excluded from the chart of accounts of accounting of budgetary institutions (as well as from the Unified Chart of Accounts):

• 204 51 "Assets in management companies";
• 215 51 "Investments in management companies".

The transfer of financial investments to trust management is reflected by the internal movement through the corresponding analytical accounts of account 0 204 00 000. At the same time, information about the assets in trust is formed on the off-balance account 40.

The title of account 206 has been corrected 63. The new version of the account is called "Calculations of advances on benefits paid by organizations of the general government sector". The text excluded the mention of payments for pensions (obviously, due to the absence of such advances).

Order No. 212n amended the rules for generating analytical account numbers (clause 2.1 of Instruction No. 174n). They are summarized in the table.

* Obviously, the text of clause 2.1 of Instruction No. 174n in the new edition contains a misprint. It says that in digits 5 - 17 of the account number 210 05, the analytical code of receipt is indicated, corresponding to the code of the analytical group of the type of sources of financing budget deficits 510. This code is put in digits 15 - 17 of the account number. Therefore, as a general rule, zeros are reflected in digits 5-14 of the account number.

Accounting for non-financial assets

Correspondence of accounts for the internal movement of an object of fixed assets between financially responsible persons also apply to the transfer of property for rent, free use, trust management, storage. At the same time, information on the transferred fixed assets is reflected on the corresponding off-balance accounts 25, 26. The amendment was made to paragraph 9 of Instruction No. 174n. A similar provision was introduced for intangible and non-produced assets (clauses 16, 21 of Instruction No. 174n).

Clause 53 of Instruction No. 174n was supplemented with a new provision, which is applied when recording the transfer of actual investments in an object of non-financial assets (in the amount of costs for its modernization, additional equipment, reconstruction, technical re-equipment) to the asset's asset holder for attributing the amount of investments to the formation (increase) of the initial ( book) value of the object. In other words, we mean a situation when an object is listed on the balance sheet of one institution, and the functions of maintaining this object in working order are assigned to another institution (a separate subdivision).

The transaction is formalized by an entry on the credit of accounts 0 106 11 310, 0 106 21 310, 0 106 22 320, 0 106 24 340, 0 106 31 310, 0 106 32 320, 0 106 34 340, 0 106 41 310, 0 106 42 320 , 0 106 44 340 and debit of accounts:

• 0 304 04 310, 0 304 04 320, 0 304 04 340 - when transferring investments to the parent institution, a separate subdivision (branch);
• 0 401 20 241 - upon transfer to state and municipal organizations.

Please note that the correspondences of accounts use KOSGU codes from group 300 "Receipt of non-financial assets", and not 400 "Disposal of non-financial assets".

In addition, paragraphs 53 of Instruction No. 174n excluded paragraphs that determined the correspondence of accounts when writing off investments, incl. to objects of construction in progress, in the following cases:

• destruction as a result of natural and other disasters, dangerous natural phenomena, catastrophes;
• destruction as a result of terrorist acts, other actions not at the will of the institution as the copyright holder.

It can be concluded that in the listed cases it is necessary to be guided by the general rule on the recognition of capital investments in fixed assets, intangible assets that were not created (not recognized as assets) as expenses of the current financial year. Investments recorded on the corresponding analytical account of account 0 106 00 000 should be debited to account 0 401 20 273.

Financial results

The procedure for accounting for subsidies for the fulfillment of a state (municipal) task has been clarified:

Clause 94 of Instruction No. 174n has been clarified in terms of receiving income from the performance of work (provision of services, delivery of products, goods) under government contracts, the execution of which is carried out with treasury security of obligations in the form of a treasury letter of credit. Simultaneously with the receipt of money to the personal account of a budgetary institution for the amount of the fulfilled obligation of the recipient of budgetary funds to pay for the work performed (services rendered, products supplied, goods), the previously accepted treasury security of obligations on the off-balance account is reduced 10.

The accounting procedure for transactions under a contract with treasury support (treasury letter of credit) is explained in the letter of the Ministry of Finance of Russia dated 20.10.2017 No. 02-06-10 / 68702. Read more here.

Calculations of VAT tax deductions

The procedure for recording VAT settlements on advances paid has been brought in line with the RF Tax Code. According to paragraph 12 of Art. 171 of the Tax Code of the Russian Federation from the taxpayer who transferred the advance, the VAT amounts presented by the seller are subject to deductions. In the future, at the time of shipment of the goods (performance of work, provision of services, transfer of property rights), the buyer is obliged to restore to the budget the VAT accepted for deduction from the prepayment (subparagraph 3 of paragraph 3 of article 170 of the Tax Code of the Russian Federation).

Instruction No. 174n in the previous edition provided for the following correspondence:
Debit 2 303 04 830 Credit 2 210 13 660 - accepted for deduction of VAT on the advance transferred to the supplier, performer, contractor (clause 113 of Instruction No. 174n);
Debit 2 210 13 560 Credit 2 210 12 660 - the amount of VAT accepted for deduction on advances transferred on account of the forthcoming supply of goods, performance of work, provision of services was credited (clause 112 of Instruction No. 174n).

Correspondence from clause 112 of Instruction No. 174n contradicted the VAT accounting procedure established by the RF Tax Code. The Code provides for the restoration of VAT accepted for deduction from prepayment to the budget, but not offset. This deficiency was corrected in the new version of clause 112 of Instruction No. 174n: to restore the amount of VAT in accounting, an entry must be made on the debit of account 0 210 13 560 and the credit of account 0 303 04 730. The procedure for reflecting in the program of settlements for VAT on advances issued to account 210 13, shown in the practical articles of the reference book of business transactions for "1C: BGU 8" for budgetary and autonomous institutions.

Authorization of expenses

In the new version of clause 167 of Instruction No. 174n, it is allowed to use correspondence with account 502 07 "Commitments assumed" when purchasing from a single supplier (contractor, executor).

As a general rule, account 502 07 is not applied when making commitments within the framework of purchases from a single supplier, as well as for expenses not related to the procurement of goods (works, services) to meet state (municipal) needs (clause 308 of Instruction No. 157n).

In some cases, a contract with a single supplier (contractor, performer) is concluded as a result of the recognition of an open tender, a tender with limited participation, a two-stage tender, a repeated tender, an electronic auction, a request for quotations, a request for proposals invalid.

Instruction No. 174n on budget accounting as amended in 2018

These cases are listed in paragraph 25 of Part 1 of Art. 93 of the Federal Law of 05.04.2013 No. 44-FZ (hereinafter - Law No. 44-FZ). In such situations, the contract is concluded on the terms stipulated by the procurement documentation, at the price proposed by the procurement participant.

The Ministry of Finance of Russia in a letter dated April 15, 2016 No. 02-07-10 / 21917 explained that the institution has the right, within the framework of the accounting policy, to extend the provisions of Instruction No. 157n in terms of the obligations assumed to use account 502 07 when concluding a contract with a single supplier (contractor, performer) , incl. according to clause 25, part 1 of Art. 93 of Law No. 44-FZ. Now the provisions of this letter are included in Instruction No. 174n.

Thus, in the cases listed in paragraph 25 of Part 1 of Art. 93 of Law No. 44-FZ, as well as in other situations established by the accounting policy, the institution has the right to use account 502 07 when concluding a contract with a single supplier. However, as a general rule, this account, as before, is applied when concluding contracts using competitive methods of determining suppliers (contractors, performers), it is not necessary to use it to conclude contracts with a single supplier.

Order of the Ministry of Finance of the Russian Federation
No. 174n dated 10.11.2015

ON THE APPROVAL OF THE PROCEDURE FOR SUBMITTING AND OBTAINING INVOICES IN ELECTRONIC FORM BY TELECOMMUNICATION CHANNELS USING THE ENHANCED QUALIFIED ELECTRONIC SIGNATURE

In accordance with paragraph 9 of Article 169 of part two Of the Tax Code Russian Federation (Collected Legislation of the Russian Federation, 2000, N 32, Art. 3340; 2001, N 1, Art. 18; 2002, N 22, Art. 2026; 2005, N 30, Art. 3130; 2008, N 48, Art. 5519; 2009, N 51, Art.6155; 2010, N 31, Art.4198; 2011, N 30, Art.4593; 2012, N 27, Art.3588; 2013, N 14, Art.1647; N 52 , Art.6985; 2014, N 16, Art.1838; N 30, Art.4239; N 48, Art.6663) I order:

1. To approve the Procedure for issuing and receiving invoices in electronic form via telecommunications channels using an enhanced qualified electronic signature in accordance with the appendix to this Order.

2. To recognize as invalid the order of the Ministry of Finance of the Russian Federation dated April 25, 2011 No.

Legislative base of the Russian Federation

N 50n "On approval of the Procedure for issuing and receiving invoices in in electronic format via telecommunication channels using electronic digital signature "(registered by the Ministry of Justice of the Russian Federation on May 25, 2011, registration N 20860, Russian newspaper dated June 3, 2011, N 119).

3. To establish that this Order comes into force after one month from the date of its official publication, but not earlier than the 1st day of the next tax period on value added tax.

PROCEDURE FOR SUBMITTING AND RECEIVING INVOICES IN ELECTRONIC FORM

Minister A.G. SILUANOV

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

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

Who should apply:

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

Current document: instruction 157n on budget accounting in 2019 as amended (download).

Memo on instruction 157n on budget accounting in 2019 as amended

For all types of government agencies, there are separate regulations that regulate the features of the formation of a single chart of accounts for a particular type.

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

Current order - No. 174n (instruction on budget accounting) as amended (2019)

For autonomous institutions - Order of the Ministry of Finance of Russia dated 23.12.2010 No. 183n (as amended on 31.03.2018)

For state government agencies and other recipients of budget funds - 162n (instruction on budget accounting) as amended (2019) (Order of the Ministry of Finance of the Russian Federation dated 06.12.2010 No. 162n)

Application features

Note that the use of all accounting accounts named in the regulatory documents is optional. Each institution independently determines the list of synthetic and analytical accounts that are required to maintain full-fledged accounting. The working chart of accounts is approved in the accounting policy of the organization.

Recall that government agencies have the right to apply additional detailing to current accounting accounts. This can be established by the founder or the superior manager of the BS.

Primary and accounting documents

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

The document states:

• list of forms primary documents and accounting journals;
• unified forms of documentation;
• guidelines on filling out forms.

Note that institutions have the right to independently develop (modify, change or create) other forms of primary and accounting records, which take into account the specifics of the organization's activities. Such norms are enshrined in Law No. 402-FZ. However, it is better to coordinate such decisions with the higher-level RBS. In other words, instruction 52n on budget accounting in 2019, as amended, is not required to be applied.

Public sector reporting

A complete list of reporting forms for state employees is also regulated by special instructions of the Ministry of Finance - in the instructions for budget accounting for budgetary institutions in 2019. The normative document establishes:

• full list of reporting forms;
• the frequency of delivery;
• reporting procedure;
• features of reflection of accounting operations in reporting forms.

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

For recipients of budget funds (government agencies, state and municipal authorities, financial agencies and the Treasury, as well as extra-budgetary funds), Instruction No. 191n (Order of the Ministry of Finance of Russia No. 191n dated 28.12.2010 (as amended on 30.11.2018)).

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

Let us remind you that the deadlines are set individually. In instruction 33n on budget accounting in 2019, as amended, the timing is not regulated. That is, the specific terms for the provision of monthly, quarterly and annual accounting are set by the higher RBS or the founder.

Documents useful in the work of an accountant

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

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

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

With changes and additions from:

Information about changes:

2. To approve the Instruction on the application of the Chart of accounts of accounting of budgetary institutions in accordance with Appendix No. 2 to this order.

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

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

Registration N 19669

The Chart of accounts of accounting of budgetary institutions and instructions for its application were approved.

The instruction establishes a unified procedure for reflecting assets, liabilities and facts of economic activity in the plan accounts. It concerns state (municipal) budgetary institutions, to which state authorities (state bodies), local self-government have provided subsidies, state academies of sciences and institutions created by them.

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

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

The order comes into force from the day of its official publication and applies to legal relations that arose from January 1, 2011.

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

Registration N 19669

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