Kosgu 226 transcripts a year. Detailing Operation Classification Codes
KOSGU 226 is often confused with KOSGU 225, since many costs can be reflected in both subsections. We will tell you how to decipher KOSGU 225 and KOSGU 226 in 2019, as well as attribute the costs to the correct sub-item, for example, tire fitting, refueling cartridges, etc.
Improvement of the territory
There is no concept of "improvement" in the legislation. The finance department believes that this is the cost of creating a comfortable, practical and aesthetic space on the territory of the institution. That is, these are various works, services and non-financial assets.
If the subject of the contract is a set of improvement works, spend the expenses according to sub-article KOSGU 226 "Other works, services". The complex may include works:
- install fences, fountains, lanterns, benches,
- break flower beds and flower beds,
- plant trees and shrubs,
- arrange areas for vehicles, children's playgrounds,
- asphalt paths, lay paving slabs.
If you have entered into several contracts for the improvement, distribute the costs in the accounting:
- you install equipment, plant plants, asphalt - sub-article KOSGU 226 "Other works, services",
- cutting shrubs, grass on lawns - sub-article KOSGU 225 "Works, services for the maintenance of property."
Repair of office equipment or furniture
In accounting and reporting, expenses for the repair of office equipment or furniture by contract must pass under the sub-article KOSGU 225 "Works, services for the maintenance of property." This applies to property that belongs to the institution on the basis of operational management.
Road markings
The application of road markings refers to services for the maintenance of property, which means sub-article 225. This is explained by the fact that this article applies not only to the property of the institution, but also to the property of the treasury. What public roads tend to be.
Download the cheat sheet from latest changes in KOSGU:
Download cheat sheet
Note! It is important to use the correct KOSGU codes in order to avoid errors in accounting and reporting.
Water heater diagnostics services
A survey of the technical condition of the property, in order to determine whether it can be further exploited, is reflected in the sub-article KOSGU 225 "Works, services for the maintenance of property." Diagnostics of a water heater is just one of such services. Reflection of these costs for KOSGU 226 is possible if the institution pursues other goals.
Excavator services
If the services of an excavator or other special equipment are needed for the maintenance of property (removal of snow, debris, etc.), reflect the costs under sub-article 225. If you rent an excavator - KOSGU 224. If the purpose of the service is to transport the goods, then the costs are attributed to
Compliance with KVR and KOSGU
Consider which CWRs correspond to KOSGU 225 and 226. In 2019, the correspondence table was updated, download it:
KVR 119 KOSGU 226
Since 2017, KVR 119 can be used not only with KOSGU 213 and 262, but also used for subarticle 226 of KOSGU. But do not forget that this is allowed only in relation to the costs associated with the prevention of industrial injuries and occupational diseases. Payment of such expenses is made at the expense of funds paid as contributions to the Social Insurance Fund.
Type of expenses 123 KOSGU 226
By type of expenses 123, compensation and various reimbursements to persons who are involved in the performance of certain powers are reflected. Such persons can be deputies, lawyers, witnesses, jurors participating in court proceedings and other citizens. The expenses to be reimbursed, as a rule, are fuel and lubricants, cellular communications, travel, etc.
KVR 244 KOSGU 226
KVR 244 includes other purchases of works, services and goods for state or municipal needs. In conjunction with KOSGU 226, this may mean other services related to procurement. For example, disposal of decommissioned and previously exported equipment.
KOSGU (classification of sector operations government controlled) and its use in accounting
KOSGU is a special complex of grouped operations in the field of public administration. All operations are combined depending on their content in economically... KOSGU codes are used to plan and implement the budgets of organizations that are in any way related to the budget system Russian Federation, as well as in the operations they carry out.All aspects of the application of KOSGU in practice are determined regulations The Ministry of Finance of the Russian Federation, which establish the rules for maintaining accounting budgetary character.
The entire KOSGU complex consists of 8 general groups, united under a general economic content, which are divided into many sub-items.
KOSGU groups
Each operation in the KOSGU system can be assigned to one of eight groups, each of which contains articles corresponding to the name of the group in content. Each group is internally grouped and has its own sub-items.Subparagraphs of group 100 - "Income":
- Code 110 - Budget Profits Associated with tax legislation RF.
- Code 120 - profit received from the operation of property in permanent or temporary ownership budgetary organization.
- Code 130 - profit received by a budgetary organization from providing customers with various paid services.
- Code 140 - profit received by the organization as a result of fines, sanctions and mandatory payments.
- Code 150 - finances received by the organization from other parts of the budgetary system of the Russian Federation, international financial institutions or from organizations and governments of other countries.
- Code 160 - income from insurance deposits and penalties on these deposits.
- Code 170 - exchange rate difference of national and foreign currencies, the value of which can be positive or negative.
- Code 180 - sources of profit that could not be attributed to the previous subparagraphs.
- Code 210 - funds to pay employees.
- Code 220 - Funds Spent on Third Party Services
- Code 230 - funds spent on servicing the public debt.
- Code 240 - payments to organizations free of charge.
- Code 250 - payments to budgets at no cost.
- Code 260 - funds transferred by the organization to social security funds.
- Code 290 - expenses of the organization that could not be attributed to the previous paragraphs.
- Code 310 - Increase in the price of fixed assets.
- Code 320 - Funds Spent By The Organization To Increase intangible assets.
- Code 330 - Increase in the value of non-produced assets and the cost of increasing property prices.
- Code 340 - Increase in the value of material reserves.
- Code 410 - Decrease in the price of fixed assets.
- Code 420 - profit from the sale of the organization's intangible assets, such as fixed assets, intangible assets, inventories and the like.
- Code 430 - Decrease in the value of non-produced assets.
- Code 440 - Decrease in the price of material reserve.
- Code 510 - growth of financial balances of members of the budgetary system.
- Code 520 - Increase in Value valuable papers, except complicity in capital.
- Code 530 - Rising prices for forms of participation in capital.
- Code 540 - funds spent on issuing budget loans to other participants in budgetary interaction, with the exception of foreign ones.
- Code 550 - funds spent from the organization's budget for other financial assets.
- Code 610 - Decrease of the balance on the budget account.
- Code 620 - a fall in the value of securities, without forms of participation in capital.
- Code 630 - Decrease in the price of capital participation forms.
- Code 640 - debt reduction for budget loans and credits.
- Code 650 - Decrease in the value of other financial assets.
- Code 710 - an increase in the internal debt of the organization.
- Code 720 - Promotion external debt organizations.
- Code 810 - reduction of the internal debt of the organization.
- Code 820 - reduction of the external debt of the organization.
This page contains brief annotations of court decisions on the topic under consideration and links to files with the full text of the court decision.
Note:
Judgments in favor of a verified organization are indicated by an index (a);
Judgments in favor of the supervisory authority are indicated by the index (b).
Attention! Court decisions on the topic under consideration, related to the costs of construction and repairs, are posted on another page in the sections "Inappropriate use of budget funds" - - "Expenses for construction and repairs". To go to another page, click on the link: Distribution of expenses between KOSGU 225 "Works, services for the maintenance of property" and 226 "Other works, services"
Judgments (short annotations) on the topic under consideration, but not related to construction and repair costs, are located below:
(a) At the expense of the KOSGU sub-article 226 "Other works, services", the Institution transferred 99 074 rubles for checking and measuring the insulation resistance of the electrical wiring at the facilities of the institution, while these expenses, in the opinion of the TU FSBN, should have been made under the KOSGU sub-article 225 "Works, services for the maintenance of property".
The court found that, according to Order No. 150n, on sub-article KOSGU 225 "Works, services for the maintenance of property", the work on checking and measuring the insulation resistance of electrical wiring was not directly attributed. The specified Order includes the expenses of the budgets for the payment of contracts for the performance of work, the provision of services, which are not included in the subsections 221 - 225, under the KOSGU sub-item 226 "Other works, services".
The courts came to the correct conclusion about the absence of grounds for the conclusion about the inappropriate nature of spending budget funds.
P-BBO55
(a) At the expense of funds under sub-article KOSGU 226 "Other work, services", the Institution transferred 10 898 rubles for services in maintaining a hazardous production facility (containers with diesel fuel), while these expenses, in the opinion of TUFSBN, should have been made under sub-article KOSGU 225 "Works, services for the maintenance of property." From the materials of the case it follows that the costs were incurred on the basis of a contract for the maintenance of a hazardous production facility. At the same time, the costs of paying for these services were not attributed by the Ministry of Finance of the Russian Federation to the sub-item KOSGU 225 "Works, services for the maintenance of property "Order N 150n.
The courts rightly considered that these services are inherently not related to the maintenance of property, they are aimed at ensuring the safety of people and property, and therefore, they were rightfully paid by the Institution at the expense of the budget under the KOSGU sub-article 226 "Other works, services".
P-BBO55
(a) At the expense of funds under sub-article KOSGU 226 "Other work, services", the Institution transferred 0.3 thousand rubles for writing an act of technical conclusion based on the results of diagnostics of the digital equipment of the Institution, while these expenses, according to the TU FSBN, should have been made according to sub-article KOSGU 225 "Works, services for the maintenance of property".
The courts found that the costs of paying for the diagnostics of digital equipment (camera) were attributed by the Institution to sub-item KOSGU 225 in accordance with Order N 150n. However, the services for drawing up an act of technical opinion based on the results of the diagnostics carried out were paid separately at the expense of sub-article KOSGU 226. These types of work are reflected in the contract, specification, invoice and act of work performed separate lines with the determination of the cost of each type. A technical opinion on the results of the diagnostics was also presented.
At the same time, at the time of spending by the Institution of funds, the Ministry of Finance of the Russian Federation did not unequivocally determine the procedure for carrying out such expenses (services for drawing up a technical opinion) according to KOSGU codes, and therefore there was no reason to conclude that funds in the amount of 300 rubles were spent inappropriately.
P-BBO55
(a) At the expense of funds under KOSGU sub-article 226 "Other works, services", the Institution transferred 0.395 thousand rubles for the registration of the bypass of the gas pipeline route of the Institution, while these expenses, in the opinion of the TU FSBN, should have been made under sub-article KOSGU 225 "Works, services on the maintenance of property ".
The courts established that the Institution and the Contractor entered into an agreement, according to which the Contractor undertakes to carry out maintenance and repair of gas equipment, as well as emergency service. All expenses under this agreement were paid at the expense of the KOSGU 225 sub-article, including bypassing and inspection of the gas pipeline route, maintenance of the valve at the input, inspection of the technical condition and checking for gas contamination, and registration of the bypass of the gas pipeline route (drawing up a report) was paid according to KOSGU 226 "Other works, services".
At the time of spending, the Ministry of Finance of the Russian Federation did not unequivocally determine the procedure for carrying out such expenses (services for arranging a bypass of the highway) according to KOSGU codes, and therefore, in this case, there were no grounds for concluding that funds were spent inappropriately.
The contradictions in the positions of the parties have the character of methodological disagreements about the procedure for applying KOSGU, but cannot be qualified as a violation of budgetary legislation.
P-BBO55
(a) Conclusions of the TU FSBN: at the expense of the funds received under sub-article 225 of KOSGU "Works, services for the maintenance of property", expenses were incurred that were to be attributed to sub-article 226 of KOSGU "Other work, services" in the amount of 75 851 rubles, of which 54 011 rubles - to pay for the installation of additional jobs in the building.
The courts established that the contractor carried out work on the arrangement of several additional workplaces within the existing network, but not on the installation of the network or the system as a whole, as provided for in sub-article 226 of KOSGU. In this regard, these works can be qualified as current repairs and paid for at the expense of funds under sub-article 225 of KOSGU.
P-BBO66
(b) TU FSBN established and confirmed by the courts: The institution allowed inappropriate use of budget funds - for account of funds of sub-article 225 "Works, services for the maintenance of property" expenses were made for the manufacture of an item of fixed assets, provided for by the costs of article 310 "Increase in the value of fixed assets", for dismantling an item of fixed assets, provided for by sub-article 226 "Other works, services".
P-VSO154
When an institution acquires property, the accountant is faced with the question of where to attribute it: to inventories for item KOSGU 340 or fixed assets for item KOSGU 310.Since 2019, item KOSGU 340 has been detailed and it has become even more difficult to determine the distribution of expenses. We gave recommendations on how to define an article, and showed them with examples: flags, fire extinguishers, banners, blinds and other property.
The classification of operations of the general government sector is used in the accounting of state, budget and autonomous institutions from 01.01.2019 in accordance with the new Instruction 209n, approved by the order of the Ministry of Finance dated November 29, 2017. We tell you what changes have occurred in KOSGU 310 and 340, how to correctly determine the article for certain types of assets.
In 2019, the correspondence table of KOSGU and KVR was also updated, download it in our article and see the latest changes.
Decoding 310 KOSGU
This item includes the costs of contracts for the acquisition, construction or manufacture of fixed assets, as well as modernization (with or without additional equipment), reconstruction and expansion. If expenses were made that increased the cost of a building rented or used for free, they should also be attributed to code 310. the article also includes the acquisition of dilapidated housing in houses subject to demolition, redeemed from the owners.
The recommendations indicate that when choosing an article, you can be guided by the classifier OK 034-2014 (CPA 2008), entered into force on 02/01/2014, Instruction 157n should be taken into account, which states that OS does not include:
- Items with a service life of less than 12 months.
- Finished products.
- Assets in accordance with 157н related to the Ministry of Health.
- Assets in transit.
- NFA, which are part of unfinished capital investments.
The criteria by which an asset can be accepted for accounting as an asset are set out in the federal standard "Fixed Assets". The most significant of them:
- length of time useful use more than 12 months;
- performing an independent function;
- possibility of obtaining future economic benefits or useful potential.
Download the cheat sheet with the latest changes in KOSGU:
Note! It is important to use the correct KOSGU codes in order to avoid errors in accounting and reporting.
Decoding 340 KOSGU
V new Instruction 209n article 340 has been detailed, read more about it in a separate article. Now the increase in the cost of inventories must be attributed to the following sub-items:
- 341 - medicinal products used for medical purposes by the Ministry of Health;
- 342 - food products;
- 343 - fuels and lubricants;
- 344 - building materials;
- 345 - soft inventory;
- 346 - other circulating stocks (materials);
- 347 - Ministry of Health for the purpose of capital investment;
- 349 - other inventories of single use.
Other circulating stocks include:
- special equipment for research and development;
- spare parts for cars, computers, information and computing systems;
- kitchen tools;
- young animals;
- blank products;
- other MH.
Almost all articles of KOSGU correspond to synthetic accounts for accounting for materials, except for 347 and 349. 347 should reflect the receipt of materials, including construction, for overhauls. In this case, purchases must be made according to CWR 243. Code 349 takes into account materials that were previously related to KOSGU:
- - forms strict accountability;
- - bottled water, if the organization does not have a central water supply, or according to the results of the study, the water does not comply with sanitary standards;
- souvenir and gift products not intended for resale.
Based on Instruction 157n, the following assets are classified as materials, the period of use of which exceeds 12 months:
- equipment intended for installation;
- precious metals for prosthetics;
- disabled vehicles intended for transmission to the public;
- building structures for installation;
- young animals;
- perennial plantings;
- container;
- linens;
- items for rent;
- fishing gear;
- forest roads to be reclaimed.
Battery
In budgetary institutions, this asset is most often used in the vehicle, it is a spare part, therefore it belongs to the Ministry of Health. It should be taken into account according to KOSGU 346 - other materials. When installed during the repair, it is debited to the current expenses of the institution, credited to the off-balance account 09. It is recorded in a separate card, when debiting it must be handed over for disposal.
First aid kit
According to the all-Russian classifier of products by type economic activity(OK 034-2014 (CPA 2008)), the first-aid kit belongs to the category of materials used for medical purposes. This is also stated in the methodological recommendations of the Ministry of Finance. It should be taken into account according to KOSGU 341.
Road signs
V all-Russian classifier fixed assets (OK 013-2014 (SNA 2008)) there are no road signs as an independent object of fixed assets. The document says that the signs are included in a single structure - the road. In this regard, road signs can be considered as a structure intended for installation and taken into account under Article 344.
Hole puncher
On the basis of Instruction 157n, stationery belongs to the Ministry of Health and is recorded on account 0 105 36 000. As an example, paper, pencils, pens, rods, etc., that is, consumables, are given.
A hole punch has a service life of more than a year, according to this parameter, it belongs to the OS category, it should be taken into account according to KOSGU 310. The cost of a hole punch is most likely less than 10,000 rubles, therefore, upon commissioning, it will be debited to an off-balance sheet account.
HDD
If an institution purchases a hard drive for installation on a computer, then it is a component or a spare part and upon receipt must be accounted for under code 346. When assembling a PC from purchased components, the cost of the hard drive is credited to account 0 106 00, where the book value of the new fixed asset is formed. When using a hard disk to replace a damaged or obsolete one, it is written off to operating expenses or cost price and does not increase the cost of the OS.
An external hard drive intended for the accumulation and storage of information must be attributed to article 310, because this OS object can be used separately from a PC, and its useful life exceeds 12 months.
Charger
This voltage converter usually comes with a phone, smartphone, tablet, or other gadgets. It belongs to components, therefore it must be accounted for according to KOSGU 346.
Banner making
If the contractor makes a banner from his own materials and installs it in the allotted place under the contract for the provision of advertising services, payment is made using code 226.
When purchasing a banner, the question of classifying it as an OS or MH should be considered by the commission. It is necessary to take into account the quality of the material and the content of the inscription. If a banner is made for an event (for example, advertises a theater tour), it should be taken into account according to KOSGU 346, because it will be used for less than 12 months.
If the banner contains information that is relevant for a long time (for example, a list of services provided medical institution), it can be capitalized as a fixed asset under article 310.
We have prepared a separate material about the assignment of banners by KOSGU >>
Key making
When making duplicate keys from the contractor's materials, expenses are incurred according to KOSGU 346 - an increase in the cost of other inventories. If the customer purchases the blanks, then the costs will be distributed:
- cost of materials - code 346;
- cost of work - code 226.
Manufacturing of seals
Seals and stamps refer to special kind assets, the classification of which as fixed assets or inventories depends on the decision of the commission. Useful term operation cannot be accurately determined, sometimes it is necessary to change the seal due to changes in the information indicated on it. These assets do not appear in the OS classifier, but there is a group “Other tangible fixed assets not listed in other groups” there.
It is possible to highlight especially important, official seals with good equipment, stored by the head, chief accountant, in the personnel service, and take them into account according to KOSGU 310. Seals of divisions, corner stamps, stamps with which storekeepers mark bed linen, and others can be attributed to code 346 ...
Manufacturing of printed materials
Fixed assets include library funds and periodicals. All other printed products: letterheads, information leaflets, brochures, etc., are inventories and are accounted for under article 346.Since 2019, strict reporting forms should also be attributed to this code.
Preparing an evacuation plan
An evacuation plan made by a contractor from his own materials can be attributed to both fixed assets and inventories. The Commission must make a decision taking into account:
- estimated useful life;
- placement method (removable, non-removable);
- the presence of photoluminescent elements;
- other.
If the commission decides that the plan is the main tool, it must be taken into account according to KOSGU 310. As the Ministry of Health, the evacuation plan must be attributed to article 346.
Making plates
Plates with the designation of the names of departments, offices and other premises are mounted on the door or on the wall next to the door. Consider accounting when an institution buys ready-made plaques. They cannot be used on their own, therefore they can be considered as part of the structure to be installed. It should be taken into account according to KOSGU 346, like other inventories, then draw up an installation certificate and write it off to the current expenses of the institution.
If the contractor makes plates from the materials of the institution, the KOSGU codes will be different
Uninterrupted power supply unit
The service life of the uninterruptible power supply is more than 12 months, it is used for personal computers and other office equipment. This asset belongs to fixed assets, it should be accounted for according to KOSGU 310.
Printer cartridges
The cartridge is a spare part for the printer, therefore it must be accounted for in the inventory according to KOSGU 346. When installed, it must be written off to the expenses of the institution or the cost price. Cartridge refilling services are referred to article 225.
Switch
In the classifier of fixed assets (OK 013-2014 (SNA 2008)), the switch can be assigned to the group "Communication facilities performing the function of switching systems", number 320.26.30.11.110. The useful life exceeds 12 months, so the asset should be accounted for as a fixed asset according to KOSGU 310.
Modem
USB modem is an external device designed to provide Internet access. The useful life of the device is more than 12 months. It can work on any computer, is not tied to a specific object, and performs its own independent function. The cost of purchasing a modem should be charged to item 310.
Fire extinguishers
Institutions use two types of fire extinguishers:
- disposable;
- rechargeable.
They should be taken into account according to code 310, as fixed assets. In OKOF, fire extinguishers constitute a separate group under the number 330.28.29.22.110. The useful life of disposable, depending on the model, is from 5 years or more. The fact that the fire extinguisher cannot be charged after use in the event of a fire does not constitute a basis for classifying it as a consumable. After use, it can be written off according to the act, especially since these OS will be taken into account on the balance sheet.
Tailoring a suit
If the institution has concluded a contract for sewing stage costumes from the material of the contractor, the costs should be attributed to article 310 or 345. Due to the fact that there are no instructions regarding costumes in regulatory documents no, the useful life of the assets should be determined. If it is more than 12 months - the suit is accounted for according to KOSGU 310, if less - then according to code 345.
Gas masks
Personal protective equipment refers to overalls, are material stocks. Gas masks should be considered under Article 345.
Light fixtures
Table and floor lamps that perform an independent function, with a useful life of over a year, are uniquely classified as fixed assets and are accounted for under code 310. If the lamps are purchased for the installation of a lighting system, they are electrical construction materials and are referred to KOSGU 344. After signing the act of completed installed lamps are written off.
System unit
A computer is a complex of constructively articulated objects, which is a single whole and is intended for certain work... In the classifier of fixed assets, it is included in the group "Other office machines", number 330.28.23.23. The system unit cannot perform its functions independently, it is a component part of the computer, therefore it is purchased and accounted for by KOSGU 346. During the initial formation of the OS object, the amount paid for the system unit will be included in the total book value through account 0 106 00. If the unit is purchased as a spare part to replace a failed one, it is charged to operating costs or prime cost during installation.
Overalls
In instruction 157n, overalls are included in the list of soft inventory accounted for on account 0 105 35. In accounting, it should be received using KOSGU 345. This is also stated in the letter of the Ministry of Finance dated 08.11.2016 No. 02-05-11 / 65288.
See the tables for the issuance of employee overalls.
Flags
Banners and flags are not included in the list of soft inventory related to material stocks in Instruction 157n. According to the terms of use and other parameters, they should definitely be attributed to the OS and taken into account under Article 310.
Curtains and blinds
In Instruction 157n in the list of soft inventory, which is accounted for on account 0 105 35 000 there are no curtains and blinds. The useful life of these assets exceeds 12 months, so they should be accounted for according to KOSGU 310. The Ministry of Finance, in a letter dated July 14, 2006 No. 02-14-11 / 1861, also identified curtains, blinds and car covers as fixed assets.
Electric meter
If the institution purchases meters and concludes a contract for their installation, the costs are allocated as follows:
- the cost of the metering devices received - KOSGU 346;
- installation cost - KOSGU 225.
The basis is clause 99 of Instruction 157n, which states that inventory includes equipment that requires installation and is intended for installation. Control and measuring equipment also belongs to such equipment.
In this article, we will look at the KOSGU codes. We will learn about definitions from regulatory enactments and analyze the most common mistakes.
It's no secret that keeping records of transactions in government agencies differs from commercial organizations... This is due to the fact that in addition to standard legislative acts in terms of accounting and tax accounting for government organizations, especially for budgetary institutions, there are a number of laws that maximally control their activities and regulate the definition of each operation by using special codes for its quick identification in the appropriate control service.
KOSGU codes: disclosure of the term and concept
These codes are the classifier of income and expenses. government organizations and until recently they were used in payments to identify expenses. But for more than a year they have not been used for the purposes of payment and the procurement procedure, but state institutions have been using them within the framework of internal accounting, including accounting, as well as when drawing up reports.
The order of application of the classifier of operations
In the accounting department of any state institution you can find a table with opcodes that apply to almost all accounting entries directly related to the main activities of the enterprise. In the classifier, all operations are grouped according to a single principle, depending on the economic content. Moreover, each group has a more detailed classification (broken down into subsections) for income, expenses and budgetary financing. This simplifies the accounting and reporting process.
On legislative level there are eight main groups approved, they are very broad clauses that give a general understanding of the operation accomplished or planned. The meaning of such groups is determined by the first digit of the three.
Code | Name | Description |
100 | Income | This group reflects all income related to the direct activities of the institution |
200 | Expenses | This group reflects all costs associated with the direct activities of the institution |
300 | Increase in non-financial assets | This group reflects transactions related to the receipt of assets not related to production activities |
400 | Decrease in non-financial assets | This group includes transactions related to the disposal of assets not related to production activities. |
500 | Increase in financial assets | This group reflects transactions related to the receipt of assets, such as deposits, checks, cash, liabilities of other organizations to this institution, etc. |
600 | Decrease in financial assets | This group reflects transactions related to the disposal of assets, such as deposits, checks, cash, liabilities of other organizations to this institution, etc. |
700 | Increase in liabilities | This group reflects transactions associated with an increase in the institution's liabilities |
800 | Decrease in liabilities | This group reflects transactions related to the repayment of the institution's obligations |
Detailing Operation Classification Codes
The articles listed above have a rather generalized meaning, therefore, in practice, for the convenience of planning, a more detailed list of articles is used. This detailing occurs already at the second of the last three characters in the code. Detailing occurs in the main areas of business for income (there is also an item for accounting for other income), while these items can be detailed, if necessary, by the third digit in order to separate the types of income:
110 - The group determined for the tax revenues of the budgetary organization, which are transferred tax agents v deadlines and in the amount calculated in the framework of tax legislation;
130 - A group of income from paid services provided by a state institution to the population and other organizations;
160 - Group of income from the transfer of insurance premiums established by tax legislation;
180 - A group of other expenses, defined for all expenses that did not fall into the previous items.
A similar detailing is provided for the rest of the groups, including the expenses of a state institution. Until recently, these codes in terms of determining costs were used when forming a procurement plan:
210 - A group defined for all costs associated with wages employees of this state institution, while this article also has a detail on the third sign;
211 - Expenses related to remuneration of employees, which take into account all expenses that, in one way or another, are associated with this direction of spending the funds of a state institution, except for insurance premiums and all other expenses determined by tax legislation;
213 - Expenses related to remuneration of employees that did not fall into the previous item, which include all transfers to budgetary funds and tax liabilities;
220 - The group is designated for the bookkeeping of all expenses for purchased works, services, rent, etc. At the same time, like the rest of the groups, this group of expenses is detailed by the third digit;
260 - Expenditures on social security of the population, which include pensions, medical, insurance and other benefits, as well as other liabilities of budgetary institutions to the population;
290 - A group of other expenses that, for objective reasons, did not fall into the previous items, while this item of expenses should not be more than ten percent of total amount expenses.
Normative legal acts governing KOSGU
The table contains legal acts:
Application of the classifier of operations in the work of state institutions
As mentioned above, this classifier is used in government agencies in several cases:
- In accounting and reporting for the maintenance and control of the entire internal activities institutions as well as for government finance statistics;
- When paying, in the process of filling out a payment order, it is indicated corresponding code transactions and payment purposes;
- In the procurement plan, when forming a procurement plan, a specific code from the classifier is assigned for each expense item.
Cost type codes as an alternative to KOSGU
At the beginning of 2016, there were changes initiated by the Ministry of Finance, which defined a new classification system for specifying the purpose of payment in payment order and drawing up a procurement plan in order to formulate a planned budget for organizations engaged in public sector... Currently, the codes for the types of expenses are used for these purposes. At the same time, this new system provides for more detailed detailing in some articles.
KVR code | Descriptions | KOSGU code | Descriptions |
110 | The group defined for all expenses related to the salaries of employees of state institutions | 210 | The group defined for all expenses related to salaries and other employee benefits |
120 | The group defined for all expenses related to the salaries of employees of state (municipal) institutions | ||
130 | The group defined for all expenses related to the salaries of employees in the field national security, law enforcement and defense | ||
140 | The group defined for all expenses related to the salaries of employees of state extra-budgetary funds | ||
244 | Other purchase of various goods, works, services | 221 | Communication and telecommunication services costs |
222 | Transportation costs | ||
223 | Utility costs | ||
290 | other expenses |
KOSGU in a payment order
Typical errors of using KOSGU
Mistake number 1. Distortion of statistics
An incorrect code from the classifier will ultimately lead to errors in the reflection of transactions in the accounting of the organization, as well as to distortion of statistical data in the preparation of reports. The existing classification system is quite simple and transparent, so if the payer has any questions with the definition of the code, then it can always be clarified directly in the structural department of the institution to which the funds should be transferred.
Mistake number 2. Formation of a procurement plan
Drawing up a procurement plan is probably the most difficult and painstaking work for any government institution. This is due to the strict control by the auditing authorities of this particular aspect of the activities of the institutions. Any mistake in the generated plan (incorrect operation code) can lead to the fact that it will not be agreed, and this can lead to many problems, the main one of which is failure to receive budget funds on time to pay off existing obligations.
Mistake number 3. Payment through the use of online systems
Nowadays, the need to leave the office or home to pay off your obligations is actively decreasing, for this you just need to use the online portal public service and make payment via online application jar. But we must never forget that even in this case, it is always necessary to check the correctness of all the details and codes from the classifier to prevent possible errors, as well as transfer delays. Money and identification of the payment.
Frequently asked questions and answers to them
Question number 1. What is the KOSGU code for paying VAT?
Answer: When generating a payment order, all the details of the purpose of payment must first of all be clarified in the appropriate tax office to avoid the possibility of making mistakes. For tax payments code 130 is provided - these are tax revenues of budgetary organizations.
Question number 2. Are there penalties for incorrect linking of KOSGU and KVR codes?
Answer: All possible combinations in accordance with the two classification are approved at the legislative level. It is necessary to clearly understand that these codes are used in the accounting of each specific state institution, which means that an incorrect code can lead to distortion of accounting data. Such violations, of course, can lead to the application of penalties.