Account 502 11. Certain aspects of the authorization of the budget expenditures of the PBU. Right to make commitments

"Budgetary healthcare institutions: accounting and taxation", 2011, N 9

According to the norms of Instruction N 157n<1> the process of authorizing budget expenditures provides for the approval of estimated assignments, the distribution of budgetary appropriations, the receipt of budgetary commitment limits (LBO), as well as the acceptance and fulfillment of obligations (monetary obligations). This article is devoted to the order of reflection by state (municipal) institutions in accounting of operations carried out within the framework of this process.

<1> Instructions for using the Unified Chart of Accounts accounting, approved By order of the Ministry of Finance of Russia dated 01.12.2010 N 157н.

Organization of accounting of operations for authorizing expenses

The unified chart of accounts of accounting to Instruction N 157n (hereinafter referred to as the Unified Chart of Accounts) for the reflection by state (municipal) institutions (hereinafter referred to as institutions) of transactions carried out within the framework of authorizing budget expenditures, provides account 500 00 "Authorization of expenditures". Keeping records of indicators of budget allocations, LBO, approved estimated (planned) assignments for income (receipts) and expenses (payments)<2>, as well as indicators of assumed obligations (monetary obligations) for the current (next) financial year and the first and second years of the planning period are produced by institutions on the corresponding synthetic accounts in the context of analytical groups, which are formed for the following financial periods (clause 309 of Instruction N 157n):

• 10 "Validation for the current financial year";
• 20 "Authorization for the first year following the current one (for the next financial year)";
• 30 "Authorization for the second year following the current one (for the first year following the next)" (hereinafter - the first year of the planning period);
• 40 "Authorization for the second year following the next" (hereinafter referred to as the second year of the planning period).

Synthetic and grouping accounts used by institutions to reflect in accounting indicators for authorizing budget expenditures are shown in the table.

Analytical accounting of operations for authorizing budget expenditures is carried out by institutions in the journal for authorization operations on the basis of primary (accounting) documents established by the financial body of the corresponding budget (institution), with the reflection of these operations in the expenditure authorization accounts in accordance with the Instructions provided for the corresponding type of institution ( p. 314 of Instruction N 157n):

1. for recipients budget funds (for state institutions, as well as for budgetary institutions in respect of which a decision has not been made to allocate subsidies in accordance with clause 1 of article 78.1 of the Budget Code of the Russian Federation) - on the basis of Instruction N 162n<3>;
2. for recipients of subsidies:

• for budgetary institutions, in respect of which a decision was made to allocate subsidies in accordance with paragraph 1 of Art. 78.1 BC RF, - according to Instruction N 174n<4>;
• for autonomous institutions - on the basis of Instruction N 183n<5>.

Budget allocations and LBO for the main managers of budgetary funds (hereinafter - the main managers) according to the codes of groups, articles of KOSGU are approved by the financial authorities. Those, in turn, detail them according to the corresponding codes of articles, sub-articles of KOSGU with the reflection of the turnover on debit and credit of accounts 0 503 00 000 and 501 00 000, respectively.

Moreover, the main managers (managers) are not entitled to distribute budgetary allocations and LBO to managers and recipients of budget funds not included in the list of managers and recipients subordinate to them, in accordance with Art. 158 "Budgetary powers of the main manager (manager) of budgetary funds" BC RF. The manager and recipient of budget funds can be attributed to the subordinate administrators and recipients of budget funds of only one main manager. Recipients of budgetary funds have the right to receive budgetary allocations and LBO only from the main manager (manager), in whose jurisdiction they are (Article 38.1 of the BC RF).

Note! Changes in indicators for authorizing budget expenditures are reflected in accounting by correspondence on the corresponding expenditure authorization accounts (clause 311 of Instruction N 157n):

• when approving an increase - with a plus sign;
• when approving a decrease - with a minus sign.

According to clause 312 of Instruction N 157n, at the end of the current financial year, indicators (balances) generated by analytical accounts for accounting for budgetary appropriations, LBS and approved estimated (planned) assignments for income (receipts), expenses (payments) of the current financial year, not carried over to the next year (that is, indicators (balances) generated by analytical accounts 0 501 10 000 "Limits of budgetary obligations of the current financial year", 0 503 10 000 "Budgetary allocations of the current financial year" and 0 504 10 000 "Estimated assignments for income-generating activities for the current fiscal year").

In this case, the indicators (balances) for the corresponding analytical accounts for authorizing expenditures formed in the reporting financial year for the next financial year, the first and second years of the planning period (hereinafter referred to as indicators for authorization) are subject to transfer to the analytical accounts for authorizing budget expenditures:

• indicators for the authorization of the next financial year - to the authorization accounts of the current financial year;
• indicators for the authorization of the first year of the planning period - to the authorization accounts of the next financial year;
• indicators for the authorization of the second year of the planning period - to the authorization accounts of the first year of the planning period.

Note! Indicators for authorizing the second year of the planning period on the corresponding analytical accounts of authorizing budget expenditures before the adoption of the law (decision) on the budget for the next financial year and the planning period and prior to approval in accordance with it to the chief managers and chief administrators of the budget deficit of budgetary appropriations and LBO are not subject to reflection (p. 312 of Instruction N 157n).

Budgetary Commitment Limits

Budgetary Commitment Limit - this is the amount of rights in monetary terms for the acceptance by a state institution of budgetary obligations and (or) their fulfillment in the current financial year (the next financial year, the first and second years of the planning period) (Article 6 of the RF BC). LBO is brought to the specific recipients of budget funds on the principle of targeting and targeted nature, indicating the purpose of their use (Article 38 of the BC RF). For accounting by LBS institutions, the Unified Chart of Accounts provides account 501 00.

Based on the foregoing, the specified account is used only by recipients of budget funds (recipients of subsidies do not use it). Therefore, to consider the features of accounting for LBS, we turn to the norms of clause 129 of Instruction N 162n. So, according to this clause, the accounting of LBO is kept on the following analytical accounts.

Analytical accounting of operations on accounts 0 501 04 000 and 0 501 05 000 is kept in the card for recording the limits of budgetary obligations (budgetary appropriations) for the corresponding accounts of the Chart of accounts for budgetary accounting to Instruction N 162n. Recall that for the rest of the analytical accounts, accounting is carried out in the journal for authorization operations.

Correspondence of budget accounting accounts for authorizing budget expenditures carried out by the main managers (administrators), recipients of budget funds, is given in section. II Appendix 1 to Instruction N 162n. Let's present it in the table.

Example 1... The health care institution - the manager of budgetary funds received from the main manager the amount of LBO for the current financial year in the amount of 44,800 thousand rubles, including under the articles of KOSGU:

• 210 "Remuneration and accruals for payments for wages" - 7300 thousand rubles;
• 220 "Payment for work, services" - 26 800 thousand rubles;
• 310 "Increase in the value of fixed assets" - 6300 thousand rubles;
• 340 "Increase in the cost of inventories" - 4400 thousand rubles.

Of these, the health care institution transferred to a separate subdivision - the recipient of budgetary funds the amount of LBO of the current financial year in the amount of 11,900 thousand rubles, including under the articles of KOSGU:

• 210 "Remuneration and accruals for wages payments" - 2,200 thousand rubles;
• 220 "Payment for works, services" - 8400 thousand rubles;
• 340 "Increase in the cost of inventories" - 1300 thousand rubles.

In order to simplify the example, the detailing of the LBS by sub-articles of KOSGU is not considered.

In budget accounting, these operations will be executed as follows:

Budgetary appropriations

Budgetary appropriations are the limiting volumes moneystipulated in the corresponding financial year for the fulfillment of budgetary obligations (Article 6 of the RF BC). Budgetary allocations include, in particular, allocations for the provision of state (municipal) services (performance of work), including the payment of state (municipal) contracts for the supply of goods (performance of work, provision of services) for state (municipal) needs (Art. 69 of the RF BC).

Budget appropriations are brought, as well as LBO, according to the principle of targeting and targeted nature to specific recipients of budget funds, indicating the purpose of their use (Article 38 of the BC RF). For accounting by institutions of budgetary appropriations, the Unified Chart of Accounts provides account 503 00.

That is, the specified account is used only by recipients of budget funds. In this regard, when considering the features of accounting for budgetary appropriations, we will use the norms of paragraph 142 of Instruction N 162n, in accordance with which the following analytical accounts are used to account for budgetary appropriations of the institution.

Analytical accounting of operations on accounts 0 503 04 000 and 0 503 05 000 is kept in the card for recording the limits of budgetary obligations (budget allocations) for the corresponding accounts of the Chart of accounts of budgetary accounting to Instruction N 162n.

Accounting entries for the reflection of budgetary appropriations in the accounting of recipients of budgetary funds are provided for in section. II Appendix 1 to Instruction N 162n. Let's list them in the table.

Commitments made

Budget commitments - these are expenditure obligations of the institution, subject to fulfillment in the corresponding financial year. Under monetary obligations it should be understood the obligation of the recipient of budget funds to pay to the budget, individuals and legal entities at the expense of the budget, certain monetary funds in accordance with the fulfilled conditions of the civil law transaction concluded within the framework of his budgetary powers, or on the basis of the provisions of the law, other legal act, the terms of the contract or agreement (Article 6 of the BC RF).

By virtue of paragraph 2 of Art. 219 of the Budget Code of the Russian Federation, the execution of the budget for expenses provides for:

• making budgetary commitments;
• confirmation of monetary obligations;
• authorization of payment of monetary obligations;
• confirmation of the fulfillment of monetary obligations.

Indicators of assumed obligations (monetary obligations) are recorded on account 502 00. This account is used both by recipients of budgetary funds and recipients of subsidies. Operations of the current (next) financial year, the first and second years of the planning period for the adoption of budgetary obligations (monetary obligations), as well as operations for making changes in these indicators in the current financial year, are reflected by institutions on the specified account on the basis of documents confirming their acceptance. The list of such documents is approved as part of the formation of the accounting policy (clause 318 of Instruction N 157n).

for example, obligations (monetary obligations) can be accepted for accounting on the basis of:

• payroll - liabilities for wages to employees of the institution (on the last day of the month for which the accrual is made);
• certificate of completion - obligations under contracts of a civil nature for the performance of work, the provision of services (on the day of signing);
• invoices - obligations for utilities (as of the date of the invoice);
• contracts with suppliers (contractors, performers) - liabilities for all types of business transactions, with the exception of payroll settlements, settlements with the budget for taxes and payments, as well as under long-term contracts for the provision of utilities, communication services (as of the date of signing the contract), etc.

Note! Acceptance in the current financial year of obligations is carried out taking into account the obligations (monetary obligations) previously accepted and not fulfilled by the institution (clause 310 of Instruction No. 157n).

To summarize information on the commitments (monetary obligations) assumed within the approved budget allocations, LBO and the volumes of approved estimated assignments for income-generating activities, institutions use the following analytical accounts (clause 139 of Instruction N 162n, clause 163 of Instruction N 174n and clause 189 of the Instruction N 183n).

Analytical accounting of the obligations assumed by the institution (monetary obligations) is kept in the journal of accounting for obligations assumed in the context of expenses (payments)stipulated by the estimate or plan of the financial and economic activities of the institution (clause 320 of Instruction N 157n).

Accounting for assumed obligations (monetary obligations) by recipients of budget funds. Accounting entries for the reflection in the accounting of recipients of budget funds of the accepted budgetary obligations (monetary obligations) for the current (next) financial year, as well as for the first and second years of the planning period (taking into account the changes approved in the current financial year) are provided for in clause 140 and 141 of Instruction N 162n. Let's list them in the table.

Accounting for the assumed obligations (monetary obligations) by the recipients of subsidies. Operations for the acceptance of obligations (monetary obligations) by these institutions for the current (next) financial year, as well as for the first and second years of the planning period (taking into account the changes approved in the current financial year) are provided for in clause 167 of Instruction N 174n and clause 193 of the Instruction N 183n. These transactions are recorded in the following accounting entries:

Note! Accounts 0 502 01 000 and 0 501 02 000 are applied by institutions of all three types under the relevant articles (sub-articles) of KOSGU in the context types of expenses by groups 200 “Expenses”, 300 “Receipt of non-financial assets”, 500 “Receipt of financial assets” and 800 “Decrease in liabilities” (clause 164 of Instruction N 174n, clause 190 of Instruction N 183n).

Estimated (planned) appointments

For the account by recipients of budgetary funds and recipients of subsidies of the amounts approved for the corresponding financial year of the estimated (planned) assignments for income (receipts), expenses (payments), as well as the amounts of changes made to the specified indicators, approved in the prescribed manner during the current financial year account 504 00. Analytical accounting for this account is maintained in the accounting card of estimated (planned) appointments in the context of types (codes) of income (receipts) and expenses (disposal) in the structure approved for the corresponding financial year by the estimate (plan of financial and economic activities) of the institution (clauses 324, 325 of Instruction N 157n).

Recipients of budget funds apply this account to account for the amounts of estimated (planned) appointments by expenses (changes made in the current financial year), approved by the estimate of income and expenses for income-generating activities. In accounting, this operation is documented by posting (clause 150 of Instruction N 162n):

The debit of account 2 504 00 000 "Estimated (planned) appointments" (according to the corresponding articles (sub-articles) of KOSGU in the context of types of expenses for groups 200, 300, 500 and 800)

Credit account 2 506 00 000 "The right to assume obligations" (according to the relevant articles (sub-articles) of KOSGU in the context of types of expenses in groups 200, 300, 500 and 800).

Subsidized recipients, in contrast to the recipients of budgetary funds, the approved estimated (planned) appointments are taken into account on account 0 504 00 000 by income and expenses (changes made in the current financial year) according to the relevant articles (sub-articles) of KOSGU (clause 168 of Instruction N 174n, clause 198 of Instruction N 183n):

• by debit - in the context of types of expenses by groups 200, 300, 500 and 800;
• on a loan - in the context of types of income by groups 100, 600 and 700.

Operations for accounting of estimated appointments by recipients of subsidies are made out with the following entries (clause 171 of Instruction N 174n, clause 197 of Instruction N 183n):

Right to make commitments

Information on the amount of the right to accept obligations by the institution within the amounts of estimated (planned) assignments for income-generating activities approved by it for the corresponding financial year is collected on account 506 00. Analytical accounting for it is kept in the structure provided for by the estimate or the plan of financial and economic activities of the institution, by analogy with the approved estimated (planned) assignments - in the context of types (codes) of income (receipts) and expenses (disposals) (clauses 326, 327 of Instruction N 157n).

According to clause 151 of Instruction N 162n, the recipients of budget funds for the credit of account 2 506 00 000 take into account the approved amounts of the estimated (planned) appointments by expenses in the framework of income-generating activities ( accounting entrywhich is issued this operation, was given earlier when considering accounting for estimated (planned) appointments). Also, this account reflects the amount of obligations, the fulfillment of which is provided for by the estimate of income and expenses for income-generating activities, the following entry:

Account debit 2 506 00 000 "Right to assume obligations"

Account credit 2 502 01 000 " Commitments made".

The recipients of subsidies draw up transactions on account 0 506 00 000 as follows (clause 174 of Instruction N 174n, clause 200 of Instruction N 183n):

Note! Account 0 506 00 000 is applied by institutions of all three types according to the relevant articles (sub-articles) of KOSGU in the context of types of expenses by groups 200, 300, 500 and 800 (clause 172 of Instruction N 174n, clause 198 of Instruction N 183n).

Financial provision of recipients of subsidies

The amounts of the estimated assignments for income (receipts), approved by the estimate of income and expenses for income-generating activities (plan of financial and economic activities), provided for receipt in the corresponding financial year, are taken into account by the recipients of subsidies on the debit of account 0 507 00 000 "Approved amount of financial security" (p. 176 of Instruction N 174n, p. 202 of Instruction N 183n). In turn, information on the amounts of financial support received in the current financial year (income, receipts) and the amounts of returns of previously received financial support is summarized in the debit of account 0 508 00 000 "Financial support received" (clause 179 of Instruction N 174n, clause 205 Instructions N 183n).

In accounting, operations to authorize financial security are reflected by the recipients of subsidies by the following entries (clause 177 of Instruction N 174n, clause 203 of Instruction N 183n):

Note! Accounts 0 507 00 000 and 0 508 00 000 are applied by the recipients of subsidies under the relevant articles (sub-articles) of KOSGU in the context of groups 100 "Income", 600 "Disposal of financial assets" and 700 "Increase in liabilities" (clauses 175 and 178 of Instruction N 174n, clauses 201 and 204 of Instruction N 183n).

Analytical accounting for these accounts is carried out in the context of the types (codes) of income (receipts) in the structure provided for by the budget (plan of financial and economic activities) of the institution for the corresponding financial year (clauses 329 and 331 of Instruction N 157n).

Example 2... The polyclinic (a budgetary institution - the recipient of subsidies) entered into an agreement with a construction organization for the implementation of the current repair of the building's utility rooms in the amount of 450 thousand rubles. The terms of the contract provide advance payment in the amount of 20% for the purchase of building materials. The renovation will be carried out at the expense of subsidies for. For the current financial year, the plan of financial and economic activities of the polyclinic provided funds in the amount of 900 thousand rubles for these purposes. under sub-article 225 "Works, services for the maintenance of property" of KOSGU, which entered her personal account.

The accounting department of the polyclinic will make the following entries as part of the authorization of expenses:

After the completion of the repair work, on the basis of the act of completed work signed by both parties (the clinic and the construction organization), the accounting department will post the acceptance of monetary obligations in the amount of 360 thousand rubles. (450 - 90).

Note. Considered in example 2, the operations for authorizing expenses in the accounting of an autonomous institution will be executed in a similar way.

Example 3... The psychiatric hospital (a state institution - the recipient of budgetary funds) entered into an agreement with a construction organization for the implementation of routine repairs of the X-ray room in the amount of 90 thousand rubles. The terms of the agreement provide for an advance payment of 30% for the purchase of building materials. The renovation will be carried out with funds from income-generating activities. The estimate of income and expenses for income-generating activities for the current financial year for these purposes (according to sub-article 225 of KOSGU) provides funds in the amount of 150 thousand rubles. By virtue of the norms Federal law N 83-FZ<6> the hospital in 2011 has the right to use funds from income-generating activities for its own needs.

<6> Federal Law of 08.05.2010 N 83-FZ "On Amendments to Certain Legislative Acts Russian Federation in connection with the improvement of the legal status of state (municipal) institutions ".

The following entries will be made by the accounting department of the mental hospital as part of the authorization of expenditures:

After the completion of the repair work, on the basis of a certificate of completion signed by both parties (a psychiatric hospital and a construction company), the accounting department will make a posting to accept monetary obligations in the amount of 63 thousand rubles. (150 - 90).

V. Lakhmatova

Editor in Chief

"Budgetary healthcare institutions:

accounting and taxation "

In the last issue of the magazine *, we considered the provisions governing the accounting procedure for accepted monetary obligations by state (municipal) institutions. From this article you will learn how to keep records of these obligations in "1C: Accounting of a state institution 8", including when changing their volume and re-registering, as well as how to create accounting registers in the program.

Accounting for accepted monetary obligations

In the program "1C: Accounting of a state institution 8" accounting of monetary obligations is kept on the accounts:

• 502.12 Monetary Commitments Accepted for the Current Fiscal Year;
• 502.22 "Monetary obligations assumed for the first year following the current one (for the next financial year)";
• 502.32 "Monetary obligations assumed for the second year following the current one (for the first year following the next)";
• 502.42 "Committed monetary obligations for the second year following the next".

According to the Instructions for the application of the IPSAS on accounts 502.12, 502.22, 502.32, 502.42, maintenance analytical accounting in the context of the obligations assumed (by subconto Commitments made type Directory), types of expenses (by subconto KEC type Directory of Economic Classification Codes (KEC)) and personal accounts (by subconto Sections of personal accounts type Directory), as well as by types of financial support of activities (KFO) and classification criteria of accounts (KPS) according to the structure of the institution's working chart of accounts.

For accounts, the number of the journal of operations "9" is set. This means that transaction journal number 9 will be set in account transactions, and account transactions will be reflected in Authorization Journal No. 9.

Registration of monetary obligations

In the program "1C: Accounting of a state institution 8" to reflect on the accounts of accounting the amounts of monetary obligations assumed by the institution current year document applies .

The document can be entered both independently and on the basis of documents:

• Purchase of materials (on the way);
• Purchase of materials;
• Buying an OS (on the way);
• Purchase of fixed assets, intangible assets;
• Purchase of ABO;
• Advance payment to the accountable person;
• Reflection of salaries in accounting;
• Third-party company services;
• Acceptance of fixed assets from account 107 to account 106;
• Import customs declaration.

When entering on the basis, most of the details are filled in automatically from the document-basis. Props are also automatically filled in Base, which indicates the relevant document-basis.

It only remains to indicate Personal account and Personal account section, which will reflect the cash disposal on the fulfillment of the monetary obligation (Fig. 1).

Figure: one

Thus, if the fact of receipt of goods, works, services is registered in the program, then the document "Accepted monetary obligation" can be entered on the basis of receipt documents.

Also, accounting records on the acceptance of monetary obligations can be formed when carrying out the above documents, which register the receipt of goods, works, services.

Method of registration of monetary obligations - to generate automatically or not transactions or documents Committed monetary obligation - set in Accounting parameter settings (menu Accounting - Setting up accounting parameters, interface Full) on the tab Enter den. commitments.

Note!If according to the corresponding obligation (element of the Contracts and other grounds for the occurrence of obligations) a monetary obligation (TO) for the amount of the advance has already been registered, then in an automatically generated document Committed monetary obligation the amount should be reduced by the amount of DOs in advance.

To register a monetary obligation in the amount of the advance provided for under the terms of the contract, as well as in other cases, a document Committed monetary obligation is introduced independently.

When entering a new document Monetary obligation accepted Document date is set equal to the working date of the program, it can be changed. Document Number assigned automatically when you record a document.

Institution - the institution that made the commitment is indicated.

If accounting is kept in a cut Sources of financial support (balances), to generate transactions, you must specify the type Source of financial security (IFO).

The document provides for the execution of one operation - Acceptance of a monetary obligation for the current year... In accordance with it, the corresponding accounts are indicated, which will be reflected in the entries generated when the document is posted:

• Debit account - 502.11 "Committed obligations for the current financial year";
• Credit account - 502.12 "Monetary obligations assumed for the current financial year".

The document should indicate the details of the primary document - the grounds for accepting a monetary obligation and the amount of the obligation in the context of the types of expenses (Fig. 2).

Figure: 2

As noted above, in the program "1C: Accounting of a state institution 8" on account 502.12 "Monetary obligations assumed for the current financial year", as well as on account 502.11 "Commitments assumed for the current financial year", analytical accounting is kept for personal accounts (for subconto Sections of personal accounts type Directory). This allows you to track the entire chain of execution of the estimate (FHD plan) from the delivered LBS (approved estimate, planned assignments) to the cash payment.

Therefore, the document Committed monetary obligation should indicate Personal account and Personal account section, which will reflect the cash disposal on the fulfillment of the monetary obligation.

The table indicates:

• KFO - select the code of the financial security of the obligation;
• Personal account section - select the section of the personal account for which the assumed obligation is taken into account;
• KPS, KEC - specify codes budget classification and KOSGU, for which the obligation is accepted;
• Agreement or other basis for the emergence of obligations- choose the basis for accepting a monetary obligation from the appropriate directory.

If the institution maintains additional analytics on goals, activities, additional classification, the visibility of the details should be included Purpose code, Activity code, Additional classification (paragraph List setup context menu).

Amount for the current year - the amount of the accepted monetary obligation for the current financial year corresponding to the specified type of expenses.

In the info line Total the total of the table is calculated, which we recommend to compare with the amount of the advance or the document-basis for accepting a monetary obligation.

Correctly completed document should be written down (button To write) and hold (buttons OK or Conduct).

When the document is posted, accounting records are formed on the acceptance of a monetary obligation to reduce the assumed obligation of the current year:

Debit 0.502.11.000 Credit 0.502.12.000

From the document, the program generates an accounting statement (f. 0504833) (button Accounting information). For advance payments document Committed monetary obligation can be entered on the basis of a contract (element of the Contracts and other grounds for the occurrence of obligations), which provides for an advance payment - the document is registered Schedule of financing a liability with an advance amount*.

Note: You can read more about the reflection in the program of accepting monetary obligations (forming transactions for accepting funds) in the following issues of the magazine.

Change in the volume of monetary obligations

In accordance with paragraph 311 of the Instruction on the application of EASB, the amount of changes in the volume of the institution's monetary obligations assumed in the current financial year are reflected in the debit of the corresponding analytical accounts of account 050201000 "Commitments assumed" and the credit of the corresponding analytical accounts of account 050202000 "Monetary obligations assumed". In this case, the amount of reductions in the accepted monetary obligation is reflected in the "red storno" method.

To reflect in the program changes in the volume of monetary obligations, you must enter a new document Committed monetary obligation. new document convenient to create by copying a document Committed monetary obligationthe amount of which you want to change (see Fig. 3).

Figure: 3

To increase the amount of the accepted monetary obligation, enter the amount of the increase in the new document. To reduce the amount of the accepted monetary obligation in the new document, enter the amount of reduction with a minus sign.

Re-registration of a monetary obligation

According to paragraph 310 of the Instruction on the application of the EASB, operations to authorize the obligations of a participant in the budget process, the obligations of a budgetary, autonomous institution (hereinafter referred to as the institution's obligations), assumed in the current financial year, are formed taking into account the obligations assumed and unfulfilled by the institution (monetary obligations).

If a monetary obligation has been accepted, but in the current year it has not been fulfilled, after re-registration of the unfulfilled part of the obligation in the new year, the monetary obligation in the amount planned for execution should also be re-registered.

In the program for this, you can copy the corresponding document "Monetary Commitment Accepted" and, if necessary, adjust its amount.

Formation of registers for accounting of accepted monetary obligations

Authorization log

According to paragraph 314 of the Instructions for the application of the ESAS, the accounting of transactions with the monetary obligations assumed by the institution is carried out in the Journal of authorization transactions on the basis of primary documents (accounting documents) established by the financial authority of the relevant budget (institution) with the reflection of correspondences on the corresponding accounts authorizing budget expenditures provided for the relevant type of institution by the Instructions for use Chart of accounts.

In the program "1C: Accounting of a state institution 8" operations on account 502.12 "Monetary obligations assumed for the current financial year" are reflected in the report Activity logwhich allows you to form Validation Journal Form 0504071.

Form 0504071 and the procedure for filling it out are established by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n. According to the Guidelines for the formation Operation logs (clause 3 of Appendix 5 to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n) transaction logs (f. 0504071) are formed on the basis of a single document form, in which the name and number of the document being created are recorded.

To form Authorization log in setting report parameters Activity log the journal number should be indicated - 9.

It should be noted that Methodical instructions to form Operation logs do not contain separate instructions for the formation Authorization log.

Since account 502.12 "Accepted monetary obligations for the current financial year" established accounting in the context of sections of personal accounts, the report can be obtained separately for a certain personal account (to the section of the personal account), setting the subconto as the separator of transactions Sections of personal accounts.

Also for journal No. 9, you can set the output of the personal account section in the column Nameby setting the subconto as an indicator Sections of personal accounts.

Validation Transaction Log # 9 can be formed separately on account 502.12. For this, the account must be included in the selection (see Fig. 4).

Figure: 4

The configured report variant can be saved using the button Save report settings for later use. The saved setting can be applied using the button Load report settings.

Commitment Log

Analytical accounting of the obligations assumed by the institution (monetary obligations) is kept in Commitment Log, in the context of the types of expenses (payments) provided for by the estimate (plan of financial and economic activities) of the institution. Such a rule is contained in paragraph 320 of the Instructions for the application of the ESAS.

The form of the Record Book of the assumed obligations 0504064 and the procedure for filling it out are established by order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n.

According to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n, the form 0504064 is called the "Register of obligations".

According to the Methodological Guidelines for the formation of accounting registers (clause 3 of Appendix 5 to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n), the register of obligations (f. 0504064) is used by the institution to record the obligations (monetary obligations) of the current financial year.

In the Journal of accounting of assumed obligations (f. 0504064), the basis for accepting the obligation (monetary obligations) (name, number and date of the document), the number of the accounting account and the amount (in rubles, in foreign currency), the date of registration of the obligation (monetary obligation) and the date of deregistration.

In the program "1C: Accounting of a state institution 8" for the formation Commitment Log report applies (menu Accounting -\u003e Regulated accounting registers -\u003e Obligation register).

Commitment logcan be formed separately on account 502.12. To do this, the account must be included in the selection (see Fig. 5).,

Figure: 5

The generated report reflects the basis for accepting a monetary obligation - the name, date and number of the agreement, contract (reference Contracts and other grounds for assuming obligations), the number of the accounting account, which reflects the monetary obligation, the amount of the monetary obligation, the date of registration of the monetary obligation and the date of deregistration.

The amount of the accepted documents is indicated as the amount of the accepted monetary obligation Committed monetary obligationregistered in the program "1C: Accounting of a state institution 8" on this basis during the period of this report.

As the date of registration of the monetary obligation, the date of the corresponding document is indicated Committed monetary obligation.

If more than one document is registered on the basis for accepting an obligation Committed monetary obligation, for example, for the amount of the advance payment and for the amount of the final settlement for the supplied inventory (work performed, services rendered), then the date of the first document in time will be shown Committed monetary obligation.

The date of cash disposal is indicated as the date of withdrawal of the monetary obligation from accounting - the date of the relevant document (documents) (fig. 6).

Figure: 6

In the graph Note the dates and amounts of documents for the fulfillment of the corresponding monetary obligation are indicated.

Graph lines Note the program allows you to decrypt. This can be done by double-clicking the left mouse button: the corresponding document opens Application for cash expense, Payment order, Cash retirement.

Also, on account 502.12, you can generate any standard reports.

The program provides for the reflection of data on account 50202 when auto-filling the regulated reports "F. 0503128, Report on accepted budgetary commitments "," F. 0503138 ", Report on the incurred expenditure commitments for income-generating activities" and "F. 0503738, Report on the commitments made by the institution. "

Autonomous institutions are obliged to keep double records of the assumed obligations (on the accounts of groups 300 00 “Obligations” and 500 00 “Authorization of expenses”). How to properly organize the accounting of transactions on these accounts? In which ledgers are such transactions carried out? On the basis of what documents and at what point should the institution's obligations be reflected on a particular account? The answers to these questions are presented in the article.

The need to keep double records of obligations assumed by an institution in state (municipal) autonomous institutions is regulated by instructions No. 157n, 183n. In accordance with the specified regulatory documents in the Chart of Accounts for these purposes, sections 3 “Obligations” and 5 “Authorization of expenses” are provided.

On group accounts 300 00 "Liabilities" reflects settlements with counterparties (with suppliers and contractors, personnel, budget and extrabudgetary funds etc.). At the same time, settlements on obligations also include settlements on advances issued (account 206 00), settlements with accountable persons (account 208 00). The accounting of transactions on these accounts is kept in accordance with the content of the fact of economic life in the journal of transactions for wages, the journal of transactions for settlements with suppliers and contractors, the journal for transactions with non-cash funds - in terms of payment of settlements for payments to budgets, in the journal for other transactions - in parts of other operations.

Group accounts 500 00 "Authorization of expenditures" are intended to summarize information on the progress of the implementation by the autonomous institution of the estimated (planned) appointments approved by the plan of financial and economic activities, including the acceptance and (or) fulfillment of the obligations assumed by the institution (account 502 01), accepted monetary obligations (account 502 02) for the current (next, first year following the next, second year following the next) financial year. At the same time, we note that transactions on these accounts do not affect financial results activities of the institution. The accounting of such transactions is carried out in the journal for authorization operations on the basis of primary accounting documents established by the institution independently, taking into account the requirements for authorizing the payment of accepted monetary obligations determined by the financial authority.

Let us recall that the assumed obligations are reflected at the moment of their occurrence (for example, the conclusion of contracts, the accrual wages, insurance premiums, taxes, accounting for other expenses of the institution). Accepted monetary obligations are reflected when, under the terms of the contract or in accordance with laws, other regulations, the institution has an obligation to pay monetary funds for the assumed obligations. Analytical accounting of accepted obligations (monetary obligations) is kept in the register of obligations (f. 0504064), which indicates the basis for their acceptance (name, number and date of the document), accounting account number and amount (in rubles, foreign currency), date registration of the obligation (monetary obligation) and the date of deregistration.

In the institution, it is advisable to organize the accounting of accepted (monetary) obligations in such a way as to optimize the accounting procedures for the accountant. Since, in accordance with clause 318 of Instruction No. 157n, the accounting of obligations assumed is carried out on the basis of documents confirming their acceptance in accordance with the list established in accounting policy institutions, in the same list you can register at what point they should be reflected in the accounting.

Let us consider in the table an approximate list of obligations assumed by an autonomous institution in accordance with clause 308 of Instruction No. 157n, the grounds for their acceptance and the time of their reflection in accounting for a particular account.

Once again, we note that the institution has the right to provide in the accounting policy for a different procedure for accepting obligations (including accepting the foundation documents, determining the moment of accrual), taking into account the requirements for authorizing the payment of accepted monetary obligations established by the financial body, and the specifics of the institution's activities.

Currently, the Ministry of Finance has prepared a draft order on amendments to the Order of the Ministry of Finance of the Russian Federation of December 15, 2010 No. 173n, which approved uniform forms primary documents and accounting registers used by state (municipal) institutions, and Methodological instructions for their application (posted on the website www.minfin.ru). This project introduces new form - notification of acceptance of the obligation (form 0504824). This notification will be used for the prompt submission of information by structural divisions that draw up documents for the adoption of obligations (agreements, contracts, orders of execution, business trips, etc.), to the accounting department of the institution in order to accept budgetary obligations (changes to them) to accounting for the current financial year and planning period.

In practice, most questions arise when reflecting the accepted monetary obligations on account 502 02, since it is not always possible to simultaneously take into account the institution's obligations on accounts 300 00, 206 00, 208 00 and 502 02. However, if you organize their accounting correctly, there should be no difficulties ... The basic rule is that, when summing up the results, the amount of accepted monetary obligations reflected on account 502 02 should be equal to the indicator of the amount of accepted obligations reflected in the corresponding accounts for accounting for the institution's obligations (how to check the indicators, we will present in the table below). These provisions are contained in the draft order on amendments to Instruction No. 183n, which is also posted on the website of the Ministry of Finance.

In an autonomous institution on September 30, 2013, wages were accrued at the expense of funds received from income-generating activities, in a total amount of 700,000 rubles. Personal income tax withheld - 91,000 rubles.

Assessed insurance premiums to extrabudgetary funds in the total amount of 211,400 rubles.

07.10.2013 employees' salaries were transferred to them on bank cards, personal income tax and insurance premiums are listed.

The institution has established in the accounting policy to accept monetary obligations for wages, personal income tax, insurance premiums on the day these amounts are accrued.

To simplify the example, the total premiums are shown (without breakdown by invoice).

An autonomous institution entered into a contract for the supply of equipment in the amount of 1,000,000 rubles. The contract provides for an advance payment of 30%. The final payment under the contract was made upon delivery. The costs were incurred at the expense of a targeted subsidy.

The following operations are reflected in accounting:

An autonomous institution from the cashier gave out on record money for travel expenses at the expense of subsidies allocated for the fulfillment of the state assignment, including daily allowance - 500 rubles, money for travel - 5,000 rubles, money for hotel accommodation - 6,000 rubles. Upon returning from a business trip accountable person returned the unspent amount for hotel accommodation in the amount of 350 rubles.

The following operations are reflected in accounting:

In accordance with accounting policies institutions.

• Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Bodies local government, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.

• Instructions for the use of the Chart of accounts for accounting of autonomous institutions, approved by By order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.

T. Silvestrova

The topic of the procedure for reflecting operations to authorize budget expenditures on the accounts of accounting has been repeatedly considered on the pages of our magazine. It still hasn't lost its relevance. Questions about the reflection on the accounts for the accounting of the authorization of the costs of certain operations regularly come to the editorial office. In 2011, most budgetary institutions do not receive subsidies from the budget for the fulfillment of state (municipal) assignments and are recipients of budgetary funds by virtue of the provisions of the Federal Law of 08.05.2010 No. 83-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement legal status of state (municipal) institutions ". Therefore, fulfilling the request of our readers (budgetary institutions that are recipients of budgetary funds in 2011 (PBU)), we will consider some situations for authorizing budget expenditures.

A budgetary institution - the recipient of budgetary funds - organizes in accordance with the norms Instructions No. 162n . We propose, without going into the theoretical aspects of authorizing budget expenditures ( sect. 5 Instructions no. 162n), consider several situations on the acceptance and repayment of the institution's obligations within the framework of budgetary and income-generating activities (how these operations will be reflected in the accounting accounts and in the Report on Budgetary Commitments Accepted (f. 0503128).

Situation 1

In 2010, a budgetary institution within budgetary activities entered into a service agreement with a third party cellular communication... The cost of the contract is 230,000 rubles. According to the terms of the agreement, the institution pays an advance in the amount of 30% of the value of the agreement, the subsequent payment for services is made upon issuing invoices (invoices) to the institution. In 2010, the institution consumed communication services in the amount of 230,000 rubles, however, due to the lack of funding, only 200,000 rubles were paid. The amount of accepted but not fulfilled budgetary obligations is 30,000 rubles. In 2011, the amount of limits of budgetary obligations and budgetary appropriations was allocated taking into account the repayment of accounts payable and is equal to 300,000 rubles. At the expense of budgetary funds in 2011, the obligations of 2010 were paid off (30,000 rubles), an agreement was concluded for cellular services worth 120,000 rubles. As of 01.07.2011 (for the period from January to June 2011), the following payments were made under the agreement:

* Suppose that the cellular operator has issued an invoice for payment of communication services as of 06/30/2011. According to it, monetary obligations were taken (the invoice and the act of work performed were taken into account), and payment was made in July.

Limits of budgetary commitments are reported to the institution on a quarterly basis. Thus, in January and April 2011, the amount of budget funding received under sub-article 221 "Communication services" of KOSGU is equal to:

- in January - 75,000 rubles. (including 30,000 rubles to pay off last year's obligations);

- in April - 75,000 rubles.

The annual size of the limits of budgetary obligations under sub-article 221 of KOSGU is 300,000 rubles.

The institution has accepted, but not fulfilled budgetary obligations in the amount of 30,000 rubles. As of December 31, 2010, they are registered on account 1 502 11 221.

Let's see how these payments are reflected in accounting on the accounts of the authorization of accounting.

The authorization of budget expenditures does not provide for the reflection of the operation to fulfill the assumed monetary obligations. The sum of the accepted obligations and the amount of accepted monetary obligations are shown, but not the amount of the fulfillment of the monetary obligation. In the Report on accepted budgetary obligations (f. 0503128), column 10 shows the amount of fulfilled monetary obligations. The indicators in this column are formed on the basis of data on the corresponding analytical accounts accounts 1 304 05 000 "Settlements on payments from the budget with the financial authority" (in terms of budget expenditures), 1 304 05 320 , 1 304 05 330 , 1 304 05 340 , 1 304 05 530 ), with the exception of data on the operations of the main manager, manager, recipient of budget funds for transferring funds to the manager (recipient) of budget funds to budget accounts in rubles and foreign currency opened in credit institutions, reflected in correspondence with the corresponding accounts account 1304 04 000 "Intradepartmental settlements", and the restoration of these funds; based on analytical data on disposals reflected in off-balance sheet accounts 18 "Disposal of funds from the accounts of the institution", open to accounts 1 201 21 000 "Funds of the institution on accounts with credit institutions" and 1 201 27 000 "Funds of an institution in foreign currency in accounts with a credit institution", in the context of codes according to the budget classification of the Russian Federation, on the amounts of fulfilled monetary obligations for budget expenditures ( p. 71 of Instruction No. 191n).

According to the norms p. 11 of Instruction No. 157n entries in accounting registers (transaction logs) are made as transactions are performed and primary (consolidated) accounting documents are accepted for accounting, but no later than the next day after they are received on the basis of both separate documents and a group of similar documents. Correspondence of accounts in the corresponding journal of transactions is recorded depending on the nature of transactions on the debit of one account and the credit of another account.

Monetary liabilities - the obligation of the institution to pay to the budget, physical or legal entity certain monetary funds in accordance with the terms of a civil law transaction concluded within the framework of his budgetary powers, or with the provisions of the legislation of the Russian Federation, another legal act, the terms of an agreement or agreement ( p. 308 of Instruction No. 157n).

Thus, upon receipt of documents for payment (an invoice, an invoice with an act of completion attached to it, a waybill, etc.), the accountant must accept them for accounting and on accounts for authorizing settlements ( debit account 1 502 11 000 ) show the amount of accepted monetary obligations. However, due to the lack of the required amount of funds or for other reasons, the assumed monetary obligation may not be fulfilled. It is also methodologically incorrect to accept a monetary obligation at the time of payment. To solve this problem, we propose to register in the accounting policy:

- introduction of an analytical code to accounts 1 502 11 000 and 1 502 12 000 allowing to identify the fulfillment of a monetary obligation;

- introduction of an additional entry into the correspondence of accounts, reflecting the fulfillment of a monetary obligation: debit account 1502 12 000 and credit account 1502 11 000 (will be done on the basis of a bank statement).

Recall that according to p. 2 of Instructions No. 162n in the absence of the list of typical correspondences of budget accounting accounts (Appendix 1 to Instruction No. 162n), the bodies providing cash services, financial bodies, the main administrators of budget funds have the right to determine the correspondence of accounts necessary for reflection in budget accounting in the part that does not contradict Instruction No. 162n. At the request of a budgetary institution, its founder has the right to establish such correspondence of accounts.

For reference

By account credit 1 501 13 000 the size of the limits of budgetary obligations approved by the budgetary institution is reflected, the debit of the account shows the amount of accepted budgetary obligations. The credit balance of the account shows the volume of budgetary commitments limits for which the institution has not assumed obligations.

By account credit 1 502 11 000 the amount of obligations assumed by the institution is reflected, and on the debit of this account - the amount of accepted monetary obligations.

Credit indicator for account 1 503 13 000 reflects the amount of budgetary appropriations not spent by the institution under the corresponding item (sub-item) of the budget classification. There should not be a debit indicator on this account: this means that the budgetary institution has undertaken more obligations than it has been allocated from the budgetary allocations (more than the institution can pay).

Instruction No. 191n does not explain the procedure for repayment in the current year of obligations assumed but not fulfilled in the last reporting period (indicators of the first year following the current one, reflected in the 22nd digit of the account number under the analytical accounting code 2). From the procedure for filling out the form of this report, it follows that all indicators are reflected in it for the current financial year. Anna Nikolaevna Krivenets (Head of the Department for Methodological Support of Budget Accounting and Reporting Federal Treasury) explained that the indicators of authorization of budget expenditures of the first year following the current one should also be reflected in the report.

So, column 4 reflects the indicators generated by accounts 1 503 15 221 and 1 503 25 221 , by column 5 - by accounts 1 501 15 221 and 1 501 25 221 ... Column 6 is formed taking into account the information reflected on accounts 1 502 11 221 and 1 502 21 221 ... Column 10 will be filled in by account 1 304 05 221 , which we talked about above.

Situation 2

The budgetary institution provides services within the framework of income-generating activities. In the estimate of income and expenses for income-generating activities, the following indicators are approved:

As of 07/01/2011, the budgetary institution performed the following business transactions:

- accrued and paid in the amount of 60,000 rubles.

- accrued and paid to the budget in the amount of 20 400 rubles;

- the amount received from the insurance organization insurance compensation in the amount of 90,000 rubles;

- a contract was concluded with a third-party organization for car repairs in the amount of 90,000 rubles. (was paid after the completion of work under the contract);

- purchased equipment for the amount of 150,000 rubles. (the terms of the contract did not provide for an advance payment, the equipment was paid for after its delivery to the institution).

All accepted monetary obligations in the reporting period were fulfilled by the institution.

These transactions in the accounts for the accounting of authorization of expenses shall be reflected as follows:

Instruction No. 162n does not provide for the reflection on the accounts for accounting for the authorization of expenses within the framework of income-generating activities:

- the volume of planned income, approved in the estimate of income and expenses for income-generating activities for the current year;

- the approved amount of financial security;

- received financial support;

- repayment of the arisen monetary obligation.

At the same time, these indicators are necessary to keep records of the amounts of income and expenses approved by the estimate for income-generating activities, indicators for income (receipts) and expenses (payments), as well as the obligations (monetary obligations) assumed by the institution for the current (next, first year, next for the next, second year following the next) financial year. Without them, the scheme of operations for authorizing expenditures is not complete and does not bear the functional and semantic load provided by the legislator.

It should be noted that in Instructions no. 174n the procedure for reflecting operations to authorize the institution's expenses within the framework of activities performed by a budgetary institution in excess of the approved state (municipal) task (within the framework of income-generating activities) is spelled out in more detail. In 2011, budgetary institutions - recipients of budgetary funds, applying Instruction No. 162n, can use the information provided in sect. 5 Instructions no. 174n, in order to prescribe in the accounting policy the procedure for authorizing expenses used in the institution, or to come up with a different scheme of correspondence of accounts. Using Instruction No. 174n when developing a circuit in in this case we see it more convenient for the following reasons:

- there is no need to invent something that the Ministry of Finance has already invented;

- a budgetary institution in the future will switch to work according to Instruction No. 174n, in connection with which the approximation of accounting to the provisions of this instruction at least in one section will now facilitate the transition to the application of this instruction in the future;

- Instruction No. 174n presupposes the reflection of operations for authorizing expenses on those accounts that are not used in Instruction No. 162n (for example, accounts 0 507 00 000 , 0 508 00 000 ). At the same time, both Instruction No. 174 and Instruction No. 162n supplement and detail the accounting according to Instruction No. 157n for recipients of budgetary funds and budgetary institutions that are not recipients of budgetary funds. Instruction No. 157n, in turn, provides for the use of accounts such as 0 507 00 000 and 0 508 00 000 , budgetary institutions, both receiving and not receiving budgetary funds. Thus, if the founder does not mind, the institution can use these accounts in its work.

The following correspondence of expense authorization accounts for income-generating activities may be approved in the accounting policy:

note

This scheme of correspondence of accounts must be agreed with the founder.

Based on the conditions described in situation 2, let's see how the indicators of authorization of budget expenditures will be reflected in the Report on the assumed expenditure obligations for income-generating activities (f. 0503138).

Order of the Ministry of Finance of the Russian Federation of 06.12.2010 No. 162n “On approval of the Chart of accounts for budgetary accounting and Instructions for its application”.

The form of the report and the procedure for filling it out were approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2010 No. 191n "On approval of the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budgetary system of the Russian Federation" (hereinafter - Instruction No. 191n).

Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n "On approval of the Chart of accounts for accounting of budgetary institutions and Instructions for its application."

The state contract was signed in 2017, but payment for it, as well as the adoption of monetary obligations, will be made in 2018. Is it possible to make entries under this state contract in the accounting of the recipient of budgetary funds for 500 accounts immediately for the next year? What expenditure authorization operations need to be carried out at the end of 2017 and on the first business day of 2018 (closure of authorization accounts, transfer and re-registration of authorization indicators), if the limits of budget commitments for 2018 are brought up in 2017?

Having considered the issue, we came to the following conclusion:
Reflection order accounting records on the accounts of authorization of the current or the next year depends on which year the contract was concluded at the expense of the LSS.
If the contract was concluded at the expense of the LBS 2017, then, despite the fact that its execution will be carried out already in 2018, account 1 502 11 000 is used to reflect the accepted budgetary obligation. The balance of this account formed at the end of 2017 on account 1 502 11 000 the 2018 budget commitment is not carried over. In 2018, the re-registration of this budget obligation should be reflected.
If the conclusion of the contract is carried out at the expense of the LBO in 2018, then the adoption of the budgetary obligation on it is reflected using account 1 502 21 000. At the end of 2017, the transactions reflected in this account are not subject to closure. The transfer of the Validation indicators of the next financial year to the current financial year is carried out on the first business day of 2018.

Rationale for the conclusion:
According to the RF BC, the recipient of budgetary funds accepts budgetary obligations, in particular, by concluding government contracts, within the limits of budgetary obligations brought to it (hereinafter - LBO).
All obligations assumed by the institution must be reflected in the budget accounting with a breakdown by periods (clause 309 of the Instruction approved by the Ministry of Finance of Russia dated 01.12.2010 N 157n, hereinafter - N 157n). In this case, the fourth position of the account code (22 position of the account number) reflects the numerical indicator of the year in which the corresponding obligation will be fulfilled.
To account for the recipients of budgetary funds of the amounts of budgetary obligations assumed by the institution within the limits approved by the LBS, the corresponding analytical accounts 1 502 01 000 "Commitments Accepted" are applied (paragraph 140 of the Instruction approved by the Ministry of Finance of Russia dated 06.12.2010 N 162n, hereinafter - N 162n) ... In this case, to account for budgetary obligations of the current financial year, account 1 502 11 000 is used, the next financial year - account 1 502 21 000.
The contract concluded in the situation under consideration will be executed in 2018. At the same time, in order to make a budgetary commitment in 2017 for a given contract, it is important to understand at the expense of the LBO of which year the contract was concluded - at the expense of the LBO 2017 or 2018. The recipient of budget funds can clarify this information, for example, from the procurement plan, procurement schedule, budget estimates. If, according to these documents, the contract was concluded at the expense of the rights to assume obligations (LBO) of 2017, then account 1 502 11 000 is used to account for the corresponding budget obligation. If the conclusion of the contract was carried out at the expense of LBO 2018, then the acceptance of the budget obligation under it is reflected using account 1 502 21 000.
At the end of the current financial period, the indicators for the authorization accounts of the current financial year are not transferred to the next year (Instruction N 157n). At the same time, indicators (balances) of obligations of the current financial year (except for fulfilled monetary obligations) formed based on the results of the reporting financial year are subject to re-registration in the year following the reporting financial year (Instruction N 157n). Indicators (balances, turnovers) for the authorization of the first year following the current (next fiscal year) are subject to transfer to the authorization accounts of the current fiscal year on the first business day of the current year (Instruction N 157n).
That is, if the contract to be executed in 2018 was concluded at the expense of the LBS in 2017, then the balance of this budget obligation formed in 2017 on account 1,502 11,000 is not transferred to 2018. At the same time, in 2018, the re-registration of this budget obligation should be reflected. Based on the provisions of Instruction No. 162n, such a re-registration of the budget obligation is reflected in the accounting entry:
Debit KRB 1 501 13 000 Credit KRB 1 502 11 000 - reflected the re-registration in 2018 of the budgetary obligation under the contract concluded at the expense of LBS 2017, the execution of which will be carried out in 2018.
In turn, the indicators reflected in the authorization accounts of the next fiscal year are subject to transfer to the authorization accounts of the current fiscal year on the first business day of the new year. At the end of 2017, transactions recorded on these accounts cannot be closed. The procedure for reflecting accounting records for the transfer of authorization indicators is given in section IV of Appendix No. 1 "Correspondence of budget accounting accounts" to No. 162n.
In accordance with the provisions of this section, the transfer of authorization indicators for the next financial year to the current financial year is made out on the first working day of the new year by correspondence:
1) Debit KRB 1 501 23 000 Credit KRB 1 501 13 000 - transfer of indicators of LBO of recipients of budgetary funds of the next financial year to the current financial year;
2) Debit KRB 1 501 15 000 Credit KRB 1 501 25 000 - transfer of LBS indicators received by recipients of budgetary funds from the next financial year to the current financial year;
3) Debit KRB 1 502 21 000 Credit KRB 1 502 11 000 - transfer of indicators accepted and unfulfilled by the recipient of budgetary funds of budgetary obligations of the next financial year to the current financial year.

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

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Sukhoverkhova Antonina

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