Overpayments for settlements with personnel, which have developed at the reporting date. Changing the instructions for budget accounting How to transfer from 302 to 206 account

In December 2016, an employee of the institution was accrued wages, which were reflected in the entries Dt 109.64 Kt 302.11 and paid in full. In January 2017, he brings a certificate of incapacity for work. When calculating sick leave, wages are recalculated for December 2016 in January 2017 and it remains due. In the reflection of wages in the accounting records, the following entries were generated: Дт 109.64 Кт 302.11 - 46,080.09. How correctly and with what postings to transfer the balance of Dt account 302.11 to Dt account 206.11? What postings result in account 206.11 being closed?

Answer

Olga Morgunova answers,expert

Based on the question, the salary overpayment was formed in 2016, and the employee will reimburse it in the next 2017.

In the form 0503769, reflect this overpayment as a receivable on account 206.11.

Since the leftovers on account 0 302 00 000with a minus sign cannot be they must be transferred to account 0 206 11 000.

After the employee returns the overpayment, account 206.11 will close

Debit 0.201.34.510 Credit - the employee returned the overpayment of wages to the cashier.

But we draw your attention to the fact that the transfer of balances to account 206.11 is possible only if the consent of the employee, notified of the recalculations, is obtained with the deduction from future payroll charges. If the employee did not give such consent, then the debt must be transferred to account 209.30 "Calculations for cost compensation".

Justification

1.Letter of the Ministry of Finance of Russia, the Treasury of Russia dated 30.12.2015 No. 02-07-07 / 77754, 07-04-05 / 02-919

On the features of the preparation and presentation of annual budget reporting and consolidated accounting statements state budget and autonomous institutions chief fund administrators federal budget for 2015

Considering that the rules for maintaining budgetary accounting do not imply the presence of credit balances on account 1 206 00 000,debit balances on account 1 302 00 000,the presence of balances on the indicated accounts with a minus sign and, accordingly, their reflection in the assets and liabilities of the Balance is not provided for by the current procedure for the formation of budget (accounting) statements.

At the same time, overpayments for settlements with personnel that reporting date (on the debit of account 1 302 11 000 "Payroll calculations"), are subject to transfer to account 1 206 11 000 "Payroll calculations" (in terms of amounts subject to the consent of employees notified of recalculations, deduction from future payroll charges labor), or in other cases - to account 1 209 30 000 "Calculations for compensation of costs".
Similar provisions apply for other settlements with personnel and population.

2.Letter of the Ministry of Finance of Russia, the Treasury of Russia dated 02.02.2017 No. 02-07-07 / 5669, 07-04-05 / 02-120

On the preparation and submission of annual budget statements and consolidated financial statements of state budgetary and autonomous institutions by the chief administrators of federal budget funds for 2016

1.1.8. When reflecting indicators of assets and liabilities, financial results in the Balance Sheet (form 0503130), it is necessary to ensure the implementation of the provisions of Instruction No. 191n, which provides for the reflection of indicators with a minus sign only in cases directly provided for by the provisions of this Instruction.

Considering that the rules for maintaining budgetary accounting do not imply the presence of credit balances on account 1 206 00 000 "Settlements on advances issued", debit balances on accounts 1 301 00 000 "Settlements with creditors on debt obligations", 1 302 00 000 "Settlements on commitments made", 1 304 00 000" Other settlements with creditors "the presence of indicators for the specified accounts in the Balance Sheet (form 0503130) with a minus sign is unacceptable.

Natalia Guseva,director of the Education Center and internal control instituteadditional professional education "International Financial Center", State Counselor of the Russian Federation, 2nd class, Ph.D. n.

Nina Kovyazina,deputy Director of the Department of Education and Human Resources of the Ministry of Health of Russia

How to keep overpaid wages

Accounting

If the employee's salary was calculated and paid in a larger amount by mistake, adjust the overly charged amounts using the "" method. Make corrections with the Accounting Certificate (). In it, indicate the number and date of the corrected journal of operations, and also provide a justification for the corrections. This procedure is established by the Instruction to the Unified Chart of Accounts No. 157n.

The big disadvantage of the pre-2005 system accounting in budgetary institutions, the lack of integration of the chart of accounts with the budgetary classification of the Russian Federation was recognized. Integration of the budget accounting chart of accounts with the RF budget classification was one of the tasks in the construction of a new budget accounting system.

Although the orders for the approval of the new Chart of Accounts for budgetary accounting (dated August 26, 2004 No. 70n) and the Budget Classification (No. 72n dated August 27, 2004) were issued almost simultaneously, some account numbers for the classification codes of operations of the general government sector did not correspond to the economic classification codes, also for separate codes of economic classification there were no corresponding accounts in the Chart of Accounts of budgetary accounting.

By order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n, these discrepancies were eliminated. The classification of operations in the general government sector (KOSGU, Appendix No. 5 to the Budgetary Accounting Instruction as amended by Order No. 25n) has been brought into line with the economic classification codes approved by Order No. 152n of the Ministry of Finance of Russia dated December 21, 2005 (Appendix No. 5 of the Order).

The budget accounting chart of accounts contains accounts with updated KOSGU codes. For example, to accounts 304.04 "Internal settlements between the main managers (managers) and recipients of funds", 304.05 "Settlements on payments from the budget with bodies organizing budget execution", 401.01 " Financial results current activities of the institution ", 40

1.02 "Financial result of the reserve fund", 500.01 "Limits of budgetary commitments", 500.02 "Budgetary commitments assumed for the current year", 501.03 "Budgetary appropriations" added accounts for KOSGU 212 "Other payments", 213 "Accruals for wages" and 290 " Other expenses".

In addition, the Budgetary Accounting Instruction explains the procedure for maintaining accounts by KOSGU codes, reflecting the increase and decrease in assets and liabilities. Such accounts are maintained only during the financial year. At the end of the reporting financial year, the turnovers on accounts reflecting the increase and decrease in assets and liabilities are not transferred to the budget accounting registers of the next financial year. At the same time, the procedure for closing such accounts is not specified in the Instruction.

The numbers of analytical accounts are also brought into correspondence with the codes of economic classification. So, for example, to accounts 206.00 "Settlements on advances issued", 208.00 "Settlements with accountable persons", 302.00 "Settlements with suppliers and contractors", analytical accounts have been opened corresponding to the codes of the economic classification of expenses, with a single numbering (Table 1).

This coding of accounts greatly facilitates the procedure for their use. However, it should be noted that not all accounts will necessarily be used, for example, accounts 206.01 "Salary", 206.02 "Other payments", 206.03 "Payroll charges" will not be used.

Account coding has also changed due to re-qualification of accounting objects. By Order No. 25n, soft inventory was transferred from fixed assets, from account 101.08, to inventories, to account 105.05 "Soft inventory". In this regard, the coding of some other accounts for the accounting of fixed assets and inventories is also changed.

The order of the accounts for accounting for non-financial assets is built in accordance with the KOSGU codes.

The names of a number of accounts have been changed.

For example, account 207.00 "Settlements with debtors on budget loans, loans" has been renamed to "Settlements with debtors on budget loans". This is due to the fact that in the Budget Code the concept of "Budget credit" is fixed and the concept of "Budget loan" is not used.

Note: Budget loan - a form of financing budget expenditureswhich provides for the provision of funds legal entities or another budget on a returnable and reimbursable basis (Article 6 of the BC RF).

When you draw up the reporting, you can find out that the account of the institution has a debit balance on the account 0 302 00 000. The founder will not accept the report if negative indicators are reflected on account 302.

Negative indicators on account 302 contradict the instructions

A negative balance in accounting on account 0 302 00 000 "Settlements on assumed obligations" will fall into the reporting of the institution, for example, in information on accounts receivable and accounts payable (f. 0503769). And such indicators should not be there. This is stated in paragraph 69 of Instruction No. 33n:

In columns 2-4, 9-11 and 12-14, indicators on the corresponding accounts of account 0 302 00 000 "Calculations for the assumed obligations" in the appendix (f. 0503769) with a minus sign are not allowed.

• Important article:

There should be no negative indicators on account 0 302 00 000 in the liabilities of the balance sheet (f. 0503730).

Let's consider how an accountant should act to prevent or correct inaccuracies.

We paid an advance payment, but did not pay the employee's salary

The most common mistake - as of the reporting date, there was an overpayment for settlements with employees, which the accountant reflected in the debit of account 0 302 11 000 "Payroll calculations". This situation is possible, in particular, if the accountant did not make accrual entries when paying the advance. To correct this, the debit balance of the advance paid on account 0 302 11 000 at the end of the reporting period must be transferred to account 0 206 11 000.

Let's look at an example of how to use this account.

Example 1:

The institution pays the advance monthly on the 20th. The final payroll is on the 5th of the next month.

At the end of the reporting period, a debit balance was formed on account 0 302 11 000, since the accountant did not make any accrual entries when the advance was paid. In this case, he must transfer the balances to account 0 206 11 000:

DEBIT 0 302 11 830
CREDIT 0 201 11 610
- advance payment for bank cards employees. At the same time, the off-balance sheet account 18 was increased (KVR 111, subsection 211 of KOSGU);

DEBIT 0 206 11 560
CREDIT 0 302 11 730
- the debit balance of the advance paid has been transferred.

After the accountant has calculated wages for a full month, he issued the postings:

DEBIT 0 401 20 211
CREDIT 0 302 11 730
- monthly wages for the hours actually worked are calculated;

DEBIT 0 302 11 830
CREDIT 0 206 11 660
- the advance payment was offset.

If you have accrued a salary, there will be no negative balance. Therefore, in the general case, when you pay salary for the first half of the month, do not reflect the figures on account 0 206 11 000.

Similarly, the debit balance of the account 0 302 13 000 contradicts the rules of accounting and reporting. Transfer it to account 0 206 13 000.

Negative indicators on account 302, if the counterparty was overpaid

If the accountant overpaid to the supplier or incorrectly posted the documents in the accounting program for technical reasons, a negative balance on account 0 302 00 000 is also formed.

• How to fill out and submit reports

The first thing to do is compare source documents supplier with payment orders. They must be identical. Then - payment orders with the data of the accounting program. If the error occurred due to an overpayment under a valid contract, transfer the balance from account 0 302 XX 000 to account 0 206 XX 000 by posting:

DEBIT 0 206 XX 560 00
CREDIT 0 302 XX 730
- the account balance has been transferred.

Since the amount is transferred to account 0 206 XX 000, an advance is formed, to which a monetary obligation must be accepted, even if the advance was not provided for by the terms of the contract. To do this, issue the wiring:

DEBIT 0 502 11 XXX
CREDIT 0 502 12 XXX
- an advance payment commitment is accepted.

If you made a mistake when posting payments, repost the documents in the accounting program. Then negative balance on account 0 302 00 will not be.

Paid extra to employees

If the accountant by mistake paid to any employee more than expected, a debit turnover on account 0 302 10 000 also occurs.

In this case, there are two options. The first one is to transfer the balances to account 0 206 10 000 "Payroll calculations" in terms of the amounts that you will deduct from payroll payments with the consent of the employee, or arrange the overpaid money as an advance against future wages.

The second is to transfer the overpayment to account 0 209 30 000 “Calculations for compensation of expenses”. Use this account if the employee does not agree with the deduction or if you overpaid the salary of a former employee.

In accounting, make the posting:

DEBIT 0 209 30 560
CREDIT 0 302 11 730

Fill out the accounting statement (form 0504833), as shown in the sample below.

If a monetary obligation has been entered on the excessively accrued wages, then reduce its amount:

DEBIT 0 502 11 211
CREDIT 0 502 12 211
- reduced monetary liability (with a minus sign).

Sample. Accounting information

An overpayment may not only be due to an error. For example, an employee went on vacation and received vacation pay. On vacation, he fell ill, decided to postpone the days that were not on the road. Therefore, on account 0 302 11 000 there is an overpayment for the paid and unused part of the vacation. In this situation, issue a reversal transaction in the reporting period:

DEBIT 0 401 20 211
CREDIT 0 302 11 730 (EXTRA)
- the accrual of vacation pay has been canceled.

Transfer the overpayment on the debit of account 0 302 11 000 to account 0 206 11 000 if the employee agrees with the deduction or when the amount of vacation pay is reset the next time he is granted leave. In the accounting, write down:

DEBIT 0 206 11 560
CREDIT 0 302 11 730
- translated debit balance on vacation pay.

If an employee leaves or disagrees with the recount, make a record like this:

DEBIT 0 209 30 560
CREDIT 0 302 11 730
- the employee's debt has been transferred.

Based on materials from the magazine

Order of the Ministry of Finance of Russia dated 06.12.2010 No. 162n

the amount of financial claims for compensation of state expenses to recipients of advance payments for prepayments made within the framework of state (municipal) contracts for state (municipal) needs, agreements, as well as for other reasons in accordance with legislation Russian Federation, not returned by the counterparty in case of termination of the specified contracts (agreements), including the results of claim work (court decision), are reflected in the debit of the corresponding accounts analytical accounting accounts 020930000 "Settlements for compensation of costs" and the credit of the corresponding accounts of analytical accounting of accounts 020600000 "Settlements on advances issued", 020800000 "Settlements with accountable persons"

Order of the Ministry of Finance of Russia dated 01.03.2016 No. 15n

9. Indicators Decoding accounts receivable according to settlements on advances issued (form 0503191) (hereinafter - Decoding (form 0503191) are formed by the main manager budget funds based on the results of an inventory of accounts receivable for expenses by subordinate recipients of budget funds based on data from budgetary and analytical accounting, as well as budget and analytical reporting of subordinate recipients of budget funds.
The frequency of submission is quarterly, yearly.
10. Indicators of Section 1 "Debt on advances issued" Interpretations (form 0503191) are formed depending on the amount of advance payments as a percentage of the contract amount ( government contract, agreements) (less than 30%, from 30% to 50% inclusive, from 50% to 80% inclusive, over 80%) with details on the accounts of analytical accounting.
11. The indicator of line 010 of Section 1 "Debt on issued advances" of the Interpretation (form 0503191) is formed by summing up the indicators of lines 020, 030, 040, 050.
In the columns of section 1 "Debt on issued advances" of the Interpretation (form 0503191) the following are indicated:
in column 1 - the name of the budget accounting account code 020600000 "Settlements on advances issued" (120611000-120691000), according to which the balances of settlements on accounts receivable are reflected as of the reporting date;
column 2 - line code;
in column 3 - the code of the budget accounting account of account 020600000 "Calculations on advances issued" (120611000-120691000);
in column 4 - the total amount of accounts receivable at the end of the reporting period, accounted for according to the corresponding code of the budget accounting account, reflected in column 3;
in column 5 - the total amount of overdue receivables at the end of the reporting period, accounted for according to the corresponding code of the budget accounting account, reflected in column 3; the indicator of column 5 is formed by summing the indicators of columns 6, 7, 8, 9;
in columns 6, 7, 8, 9 - the amount of overdue receivables for settlements on advances issued, with details on the terms of default (delay) of obligations (up to 1 month inclusive, from 1 month to 1 year inclusive, from 1 year to 3 years inclusive, over 3 years);
in column 10 - the amount of security for the supplier's fulfillment of obligations for which an overdue receivable was formed, reflected in column 5, provided in accordance with Article 96 Federal law dated April 5, 2013 N 44-FZ "On the contract system in the procurement of goods, works, services to meet state and municipal needs" (Collected Legislation of the Russian Federation, 2013, N 14, Art.1652; N 52, Art.6961; 2014, N 23, Art. 2925; N 49, Art. 6925; 2015, N 1, Art. 51; 2016, N 1, Art. 10) (cash collateral, bank guarantee);
in columns 11 and 12 - the amount of overdue debt at the beginning of the year, aimed at collection through the court, and the amount of debt, for which a court decision on collection was made, aimed at collection by compulsion, respectively;
in column 13 - the amount of claims for which the collection was suspended in accordance with the procedure established by law and (or) the writ of execution for which was returned.

How to reflect the return of receivables from previous years

The debtor transfers the accounts receivable of the previous years to the budget income (clause 2.5.6 of the Procedure approved by order of the Treasury of Russia dated October 10, 2008 No. 8n). To do this, inform him of the details for crediting the return to the budget, including the code for the classification of budget revenues (paragraph 2, clause 3 of the Procedure approved by order of the Ministry of Finance of Russia dated December 18, 2013 No. 125n).

Situation: what classification code needs to be reported to the debtor to transfer to the budget receivables from previous years

The debtor must indicate the code of income from compensation for government expenses. After all, it compensates for the costs incurred by the state last year. For example, to pay an advance, if the receivable is for expenses. Or for the provision of services, the performance of work, if the receivable has arisen for income.

Tell the debtor the code depending on the budget to which he will transfer money:

Such codes are set in Appendix 1.1 to the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. In the place of the 1-3rd digits of the income classification code, indicate the code of the main administrator.

And in place of the 14-20th categories - the code of the subspecies of income. It consists of a group (14-17th categories) and an analytical group of the income subspecies (18-20th categories). In particular, when returning accounts receivable from previous years for the expenses of federal state institutions (which do not belong to the UIS and foreign institutions), you must indicate:
- the code of the group of the subspecies of income - 0300 "Funds received from the activities of other institutions" (Appendix 11 to the instructions approved by the order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n);
- code of the analytical group of the income subspecies - 130 "Income from the provision of paid services (works) and compensation of expenses ”(clause 4.1.1 of Section II of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n).

Situation: how to reflect the return to budget income of receivables from previous years, arising from the supplier's default on contractual obligations

Transfer the debt from account 1.206.00.000 to account 1.209.30.000 "Costs compensation calculations".

If the administrator's account is not open to the institution, inform the administrator of the cash receipts about the expected return. To do this, send him a Notice (f. 0504805). When the administrator confirms that the refund has been credited to his account, close the calculations on account 1.209.30.000.

If the institution has a revenue administrator account, close the accounts on account 1.209.30.000 when the debt from the supplier arrives.

In accounting, make postings:

Such entries are given in paragraphs 80, 86, 91, 104, 109, 110 of Instruction No. 162n, letter of the Ministry of Finance of Russia dated November 9, 2016 No. 02-07-10 / 65575.

When you need to transfer accounts receivable to account 209.30

For the debt from accounts 206.00, 208.00, transfer to account 209.30 "Calculations for compensation of expenses", if it is:

• prepayments, when the contract or agreement was terminated, the counterparty did not return the money, and you are conducting claim work;
• accountable money for which the employee did not report, and you did not deduct from his salary;
• vacation pay when an employee quit but did not work out the vacation days;
• extra payments.

This conclusion follows from clause 220 of the Instruction to the Unified Chart of Accounts No. 157n, letter of the Ministry of Finance dated 09.11.2016 No. 02-06-10 / 65506 and clause 4.2 of the Methodological Recommendations brought by the letter of the Ministry of Finance dated 19.12.2014 No. 02-07-07 / 66918.

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Letter of the Ministry of Finance of Russia dated 09.11.2016 No. 02-07-10 / 65575

[On the procedure for recording transactions for the return of receivables from previous years]

Department of Budget Methodology and financial statements in the public sector, the Ministry of Finance of the Russian Federation (hereinafter referred to as the Department) has considered the letter on the procedure for reflecting operations on the return of receivables from previous years and reports.
In accordance with the latest amendments to the Instruction on the Application of the Chart of Accounts for budgetary accounting, approved by order of the Ministry of Finance of the Russian Federation dated 06.12.2010 No. 162n (hereinafter referred to as Instruction No. 162n), in budget accounting, the reflection of transactions on crediting receivables of past years to a personal account recipient of budget funds and its transfer to budget revenue (code budget classification income 11302992020000130 "Other income from compensation of expenses of the budgets of the constituent entities of the Russian Federation") is carried out by the following accounting entries.

In the letter of the Ministry of Finance of Russia dated 09.11.2016 No. 02-07-10 / 65575, the procedure for accounting for last year's receivables to be returned to this year... According to clause 86 of Instruction No. 162n, transfer the debt from account 206.00 to account 209.30 "Calculations for compensation of costs", if these are: advance payments, when the contract or agreement was terminated, the counterparty did not return the money, including based on the results of claim work (court decision) ... Those. the debt is transferred to the 209.30 account in the cases specified in clause 86 of Instruction No. 162n.

In accounting, make postings:

The institution does not have a revenue administrator account

In the account of a state institution:

2. The notification of the administrator of cash receipts about the return of receivables from previous years to the budget income (based on the Notice f. 0504805) is reflected: Debit KDB.1.304.04.130 Credit KDB.1.303.05.7303. f. 0504805 from the administrator of cash receipts): Debit KDB.1.303.05.830 Credit KRB.1.209.30.660 In the account of the administrator of cash receipts:

1. Accepted for accounting Notice (f. 0504805) from the administrator of accruals on the expected receipts of receivables from previous years: Debit KDB.1.303.05.830 Credit KDB.1.304.04.130

2. Reflected the receipt of receivables from previous years in the budget (based on an extract from the personal account): Debit KDB.1.210.02.130 Credit KDB.1.303.05.730 The institution opened a personal account of the administrator of income

1. The amounts of claims for compensation of government expenses to recipients of advance payments of previous years are reflected: Debit KRB.1.209.30.560 Credit KRB.1.206.XX.660

2. The return of receivables from previous years is credited to the budget income (based on an extract from the personal account): Debit KDB.1.210.02.130 Credit KRB.1.209.30.660.

Analytical accounting of settlements with suppliers on issued advances is carried out in the context of debtors for the corresponding amounts of advances issued in the Card for accounting for funds and settlements (f. 0504051) or in the Journal for settlements with suppliers and contractors (f.

0504071).

Reflection of account transactions is carried out in the Journal for settlements with suppliers and contractors. Grouping of settlements for issued advances is carried out on the synthetic account 206 00 "Settlements for issued advances". Accounting for settlements on advances issued is carried out in the context of KOSGU on the following budget accounting accounts (table 81).

Table 81

Accounts for accounting for settlements on advances issued