Rules for filling out the 175 form. Analysis of errors encountered in the preparation of budget reporting forms
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Filling out the form 0503128 in 2016 (Report on the budget commitments ah) is performed by the chief manager, manager, recipient of budgetary funds, chief administrator, administrator exercising certain powers of the chief administrator, administrator of sources of financing the budget deficit, etc. Form 0503128 is filled out at the end of the six months and a year, as well as for another reporting date... Filling out the form 0503128 is carried out on the basis of the following Order of the Ministry of Finance of the Russian Federation dated November 13, 2008 N 128n (as amended on November 09, 2009).
ORDER of the Ministry of Finance of the Russian Federation of 13-11-2008 128n (revised from 09-11-2009) ON APPROVAL OF THE INSTRUCTIONS ON THE PROCEDURE OF DRAFTING AND SUBMISSION ... Actual in 2018
Report on accepted budgetary commitments (form 0503128)
64.2. The indicators as of January 1 of the year following the reporting year are reflected in the Report (f. 0503128) until the final operations to close accounts at the end of the financial year, held on December 31 of the reporting financial year, and before the transfer of indicators for authorizing budget expenditures formed in the reporting financial year , to the corresponding accounts analytical accounting account 150,000,000 "Authorization of expenditures".
(as amended by the Order of the Ministry of Finance of the Russian Federation dated 09.11.2009 N 115n)
64.5. When forming the section "Budgetary commitments for payments of sources of financing the budget deficit", the administrator of sources of financing the budget deficit reflects:
64.6. The indicators of columns 4, 5, and 10 of the Report () should be comparable with the indicators of columns 4, 5 and 9 of the Report (), respectively.
64.7. The main manager, manager of budgetary funds, chief administrator, administrator, exercising separate powers of the chief administrator of sources of financing the budget deficit, draws up a consolidated Report (f. 0503128) on the basis of consolidated Reports (f. 0503128) and Reports (f. 0503128) drawn up and submitted respectively, by the administrators of budgetary funds (administrators exercising separate powers of the chief administrator of sources of financing the budget deficit) and recipients of budgetary funds (administrators of sources of financing the budget deficit), by summing up the indicators of the same name, forming line 200 of the section "Budgetary commitments on expenditures", line 510 of the section "Budgetary obligations to pay sources of financing the budget deficit "and reflected in columns 4-12 of the Reports (f. 0503128) included in the consolidated report (f. 0503128).
64.8. The financial body draws up a consolidated Report (f. 0503128) on the basis of consolidated Reports (f. 0503128), compiled and presented, respectively, by the main managers of budget funds (chief administrators of sources of financing the budget deficit) by summing up the indicators of the same name that form line 200 of the section "Budget commitments on expenditures ", line 510 of the section" Budgetary commitments for payments of sources of financing the budget deficit "and reflected in columns 4 - 12 of the Reports (f. 0503128), included in the consolidated Report (f. 0503128).
On line 999 of the consolidated Report (f. 0503128), the sum of indicators on lines 200, 510 is reflected.
13.1.1. The procedure for filling out the Report (f. 0503128)
In accordance with clause 64.1 of Instruction N 128n, the Report (f. 0503128) must be drawn up by the following entities budget reporting:
Chief administrators, administrators, recipients of budgetary funds;
Chief administrators, administrators exercising individual powers of the chief administrator;
Administrators of sources of financing the budget deficit;
Financial authorities on the basis of data on the acceptance and execution of budget funds by recipients, administrators of sources of financing the budget deficit of budgetary obligations within the framework of budgetary activities.
Please note: starting from reporting as of February 1, 2011, budget reporting is drawn up and submitted in accordance with Instruction N 191n. Instruction N 128n from that date has ceased to be valid.
According to Instruction N 128n, this reporting form is presented based on the results of the half-year and the current financial year, as well as on another reporting date set by the main manager of budgetary funds.
All information in the Report (f. 0503128) is divided into two main sections:
1) budgetary expenditure commitments;
2) budgetary commitments to pay sources of financing the budget deficit.
When completing the first section, one should take into account the explanations brought by the Letter of the Federal Treasury dated June 30, 2010 N 42-7.4-05 / 2.2-420.
Column 4 "Approved (brought) for 20__ budget allocations" and column 5 "Approved (brought up) for 20__ budgetary commitments limits". Filled in in accordance with clause 64.3 of Instruction 128n.
The indicators and data structure of the columns must correspond to the indicators and structure of columns 4 "Approved budgetary assignments" and 5 "Limits of budgetary obligations" section. 2 "Budget expenditures" of the Report on the execution of the budget of the chief manager, manager, recipient of budgetary funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503127), approved by Instruction N 128n (hereinafter - Report (f. 0503127)).
Column 6 "Accepted budgetary commitments". To be completed in accordance with clause 64.4 of Instruction No. 128n on the basis of data from account 1 502 11 000 "Budgetary commitments accepted" in the amount of credit turnover formed for the reporting period, taking into account budgetary obligations accepted and unfulfilled in the last reporting period, the implementation of which is provided for in the current financial year.
Column 8 "Accepted monetary obligations". Reflected according to the corresponding code of classification of expenses federal budget the sum of indicators for the following accounts:
The difference between debit and credit turnovers on account 1 206 00 000 "Settlements on advances issued", reflecting the receipt of funds by counterparties, refunds of advance payments issued in the current year and offset of advance payments against liabilities accrued in the reporting period. Refunds accounts receivable past years on account 1 206 00 000 are not included in column 8;
Credit turnover on account 1 302 00 000 "Settlements for assumed obligations";
Debit turnover on account 1 208 00 000 "Settlements with accountable persons" minus the return of amounts issued to the account in the reporting period, increased by the amount of overspending of the accountable persons accepted in accordance with the established procedure at the end of the reporting period;
Credit turnover on account 1 303 00 000 "Settlements of payments to the budget" in terms of budget expenditures in correspondence with account 1 401 01 200 "Expenses of an institution". The amounts of offsets of overpaid payments of previous years against the accruals of the current period on account 1 303 00 000 are not included in column 8;
Credit turnover on account 1 301 00 000 "Settlements with creditors on debt obligations" in terms of accrued expenses for the payment of interest, penalties, penalties.
The change in the reporting period of the balances of settlements for budget expenditures formed at the beginning of the reporting period is not included in column 8, except for the executed in the reporting period accounts payable previous years.
Information on account 1 210 03 000 "Settlements on cash transactions of the recipient of budgetary funds" is not included in column 8.
Column 10 "Monetary obligations fulfilled". To be filled in based on:
Data on the corresponding accounts of analytical accounting of account 1 304 05 000 "Settlements on payments from the budget with financial authorities";
Analytical data on disposals reflected by off-balance sheet 18 "Disposals of funds from the accounts of the institution" opened to accounts 1 201 01 000 " Cash institutions in the accounts ", 1 201 07 000" Funds of the institution in foreign currency", in the context of codes budget classification RF.
The indicators of this column must correspond to the indicators of column 9 "Fulfilled" section. 2 "Budget expenditures" of the Report (f. 0503127).
Reflection of indicators in sect. 2 "Budget commitments for payments of sources of financing the budget deficit" of the Report (f. 0503128) is carried out in a similar manner.
FEDERAL FUND OF MANDATORY HEALTH INSURANCE
ON APPROVAL OF THE FORM OF DEPARTMENTAL STATISTICAL
OBSERVATIONS OF N SG AND INSTRUCTIONS FOR ITS FILLING
In order to improve the information and analytical base for organizing the protection of citizens' rights and controlling the volume and quality medical care in the system of compulsory health insurance I order:
1. To approve the form of departmental statistical observation N PG "Organization of protection of the rights and legitimate interests of citizens in the compulsory health insurance system" (Appendix N 1) and Instructions for filling out the form (Appendix N 2) of departmental statistical monitoring "Organization of protection of the rights and legitimate interests of citizens in the system of compulsory health insurance ".
2. To put into effect the approved form of departmental statistical observation No. PG, starting with the report for the 3rd quarter of 2008.
3. The Office of the Organization of Compulsory Health Insurance (SG Kravchuk), together with the Office of Information and Analytical Technologies (A.A. Popova), ensure the reception and processing of the form of departmental statistical observation N PG. The collection, analysis and storage of information in the form N PG shall be entrusted to the Department for the organization of protection of the rights of citizens and quality control of medical care in the compulsory health insurance system (E.N. Chistova)
4. The executive directors of the territorial CHI funds shall accept for execution the instructions for filling it out, approved by this Order, for the departmental statistical observation form No. PG, and ensure the collection, processing and provision of relevant statistical information in a timely manner.
5. To consider as invalid the Order of the Federal MHI Fund dated 02.06.2006 N 64 "On approval of the form of departmental statistical observation N PG and instructions for filling it out."
6. Control over the implementation of this Order shall be entrusted to Deputy Director E.N. Suchkova.
And about. Directors
D. V. REIKHART
Appendix N 1
to the Order of the Federal
fund of compulsory
health insurance
dated August 14, 2008 N 175
Organization of protection of the rights and legitimate interests of citizens
in the compulsory health insurance system
for January - __________________________ 200_
(cumulative)
Name of company __________________________________________________
Mailing address ____________________________________________________________
APPEALS OF CITIZENS
Appendix N 2
to the Order of the Federal
fund of compulsory
health insurance
dated August 14, 2008 N 175
INSTRUCTIONS
BY FILLING IN THE DEPARTMENTAL STATISTICAL FORM
OBSERVATIONS "ORGANIZATION OF PROTECTION OF RIGHTS AND LEGAL INTERESTS
CITIZENS IN THE SYSTEM OF COMPULSORY HEALTH INSURANCE "
(FORM N PG)
Form N PG is submitted to the Federal Compulsory Medical Insurance Fund via communication channels and on paper by all territorial funds of compulsory medical insurance of subjects Russian Federation, Baikonur.
Data in the form N PG are given on an accrual basis (excluding table 6). An explanatory note is attached to this form of departmental statistical observation, which indicates the reasons for the lack of data in the tables, explains the reasons for the increase or decrease in indicators in comparison with the same period of the previous reporting year. In addition, in the lines and columns, where there are entries: "others", "others", etc., their numerical value is indicated, and in the explanatory note they are deciphered.
In the form of GHG, the following abbreviations are used:
KMP - quality of medical care
IEC - medical and economic control
MEE - medical and economic expertise
EKMP - examination of the quality of medical care
ICD - International Classifier of Diseases
LPU - medical and preventive institution
CHI - compulsory health insurance
TFOMS - territorial CHI fund
SMO - medical insurance organization
PP - medicines
Section 1. Appeals from citizens
Table 1.1. Citizens' appeals to territorial compulsory health insurance funds, their branches and medical insurance organizations
Table 1.1 in line 1 indicates the total number of calls - stated orally or in writing proposals, statements or complaints of citizens or legal entities(enterprises, institutions, organizations) addressed to TFOMS (branches) and to HMO (branches), registered and reviewed by TFOMS (branches) and HMO (branches) in the manner established by the MHIF.
Line 1.1 is completed if there is a valid dedicated hotline number.
The value of row 1 is equal to the sum of rows 2, 3, 4, 5.
Line 2 indicates the number of complaints filed with TFOMS (branches) and health insurance companies (branches) that have been registered and reviewed in accordance with the established procedure.
Line 3 indicates the number of applications - applications regarding the exercise of the rights and legitimate interests of citizens not related to their violation, including:
in line 3.1 - applications for the allocation of funds to pay for medical care within the framework of the approved Program of state guarantees for the provision of free medical care to citizens of the Russian Federation; incl. within the framework of the approved CHI program (line 3.1.1);
in line 3.2 - applications for the provision and exchange of medical insurance compulsory medical insurance policy(duplicate);
Line 3 is equal to the sum of lines 3.1-3.3.
Line 4 indicates the number of consultations - registered requests for clarifications from specialists of the management organization for the protection of the rights of insured citizens.
The consultation includes recommendations (clarifications) of a specialist in the organization of protection of the rights of insured citizens, based on the regulatory documents on CHI. Registration of consultations may not contain information about the applicant, but is done in the prescribed manner.
The value of line 4 is equal to the sum of lines 4.1-4.11.
Line 5 indicates the number of proposals - applications containing indications of shortcomings in the work of participants in the CHI system that are not related to the violation of the rights and interests of citizens who filed an appeal, as well as specific ways and means of solving the problems raised.
Table 1.2. Complaints and their reasons
Table 1.2 analyzes only complaints and their reasons.
Table 1.2 includes appeals regarding the restoration of violated rights and interests of citizens, disagreement with the decision, action (inaction) of the participants in the CHI system, affecting the rights and interests of citizens established by the legislation on CHI, which expresses dissatisfaction with the actions (inaction) of officials, employees, employees of organizations (institutions) working in the CHI system, or there is an indication of the illegality of any actions, inconsistency of these actions with the provisions and prescriptions of regulatory documents in force in the CHI system.
In line 1, the number of complaints received to TFOMS (branches) and CMO (branches), registered and reviewed in accordance with the established procedure in the reporting period, is indicated.
Line 2 indicates the number of reasons contained in the received complaints to TFOMS (branches) and CMO (branches), registered and considered in accordance with the established procedure.
Line 3 indicates the number of reasons related only to violations of the rights of citizens to provide health insurance policies with compulsory medical insurance (untimely issuance, violation of the procedure for registration, refusal to issue, violation of the rights of citizens by insurers to provide insured with compulsory medical insurance policies related to the payment of UST, lack of registration in TFOM etc.). Consultations on the provision of medical insurance policies and applications (applications) of citizens for obtaining insurance are not taken into account. medical policy CHI in the order established by the territorial CHI rules of the constituent entity of the Russian Federation.
Line 7 indicates the number of reasons related to the disruption of the organization of the work of the medical facility (violation of the placement of patients in inpatient round-the-clock stays, in day hospitals, lack of places for patients to wait for admission to the APU, exceeding the maximum waiting time for a doctor's appointment at home, discrepancy between the work schedule of the district doctor and auxiliary units, etc.).
Line 11 indicates the number of reasons associated with violations in drug provision of citizens in the provision of medical care without spending personal funds (line 11 is equal to the sum of lines 11.1-11.3).
Line 13 indicates the number of reasons associated with the collection of funds from citizens for medical care under the compulsory medical insurance program, incl. drug provision (does not include applications without citizens' costs).
Line 14 contains reasons not mentioned in the section.
Columns 9 and 10 indicate the total number of substantiated complaints (the sum of written and oral substantiated complaints).
Section 2. Pre-trial and judicial protection of rights
and legitimate interests of citizens
Table 2.1. Pre-trial protection of citizens' rights
The value of line 3 of column 3 of this table is equal to the value of line 1 of column 11 of Table 1.2.
Column 6 indicates the amount of funds reimbursed to citizens for the reporting period.
Table 2.2. Judicial protection of citizens' rights
Filled in by the TFOMI (their branches), HIOs, using the practice of judicial protection of the rights of citizens, as well as on the basis of information obtained from the judicial authorities.
Columns 9, 10, 11 indicate the amount of financial resources determined by the court as compensation for material damage and moral harm to citizens in lawsuits at the time of submitting this form.
The value of column 5 is equal to the sum of the values of columns 6, 7, 8.
The value of column 9 is equal to the sum of the values of columns 10 and 11.
Column 8 indicates the number of cases terminated in connection with the death of the plaintiff, with the adoption of an amicable agreement, etc.
Table 2.3. The main reasons for the appeals, recognized as reasonable, and the performance indicators of TFOMS and CMO.
The table indicates the number of claims satisfied in the pre-trial and judicial order (table 2.1 column 4 and table 2.2 column 7).
Section 3. Control of the volume and quality of medical care
Table 3.1. Results of medical and economic control
When filling out Table 3.1, the IEC includes a study of cases of medical care according to the data of the submitted registers of invoices for payment medical services rendered in medical institutions citizens insured under compulsory medical insurance.
Line 1 indicates the number of bills presented for payment for medical care provided under the CHI program.
Line 2 indicates the total number of violations identified during the medical and economic control of account registers by the continuous method.
The value of line 2 is equal to the sum of the values of lines 2.1-2.8.
The value of column 11 is equal to the sum of columns 6 and 10.
Table 3.2. The results of the medical and economic examination
When filling out Table 3.2, the IEE includes a study of cases of medical care in order to confirm the validity of the volumes of medical services billed for payment, for their compliance with the records in the primary medical and accounting documentation medical organizations for insured events selected during the IEC.
Line 1 indicates the number of acts based on the results of the medical and economic examination.
In line 2, the number of medical and economic examinations carried out on insured events by the organizing experts is indicated, with the analysis of medical documentation, the issuance of an expert opinion and drawn up by an act.
A medical and economic examination carried out on an array of cases with the execution of a general act is taken into account as one examination.
The value of line 3 is equal to the sum of the values of lines 3.1-3.5.
Table 3.3. The results of the examination of the quality of medical care by the staff specialists of the Medical Association and the TFOMS
When filling out Table 3.3, the EKMP includes a study of the case (cases) of medical care in order to identify defects and errors made in the provision of medical care, with a description of their real and possible consequences, clarification of the causes of their occurrence, drawing up a motivated expert opinion on the proper / inadequate quality medical care.
Line 1 indicates the number of acts based on the results of the quality examination carried out.
Line 2 indicates the number of expert cases.
An examination of the quality of medical care, carried out on an array of cases or in relation to an indefinite circle of persons with the execution of a general act, is taken into account as one examination.
Line 3 indicates the number of planned quality examinations, including examination of cases of medical care, selected statistically in the amount stipulated by the terms of the contract.
Line 3.1 indicates the number of thematic examinations, including the study of cases of medical care for the purpose of a general systematic assessment of the provision of the quality and volume of medical care to individual groups of insured persons, by type of medical care provided, nosological form, age, etc.
Lines 3.2 and 4.1 indicate the number of face-to-face quality examinations, including the study of cases of medical care during the period when the insured received the above assistance.
Line 4 indicates the number of targeted examinations, including an examination of the case (s) of medical care, carried out on a specific occasion.
In line 5.1, cases of inadequate medical care are indicated, in which the improper and untimely performance or non-performance of the diagnostic and (or) therapeutic measures, surgical interventions necessary for the patient led to a deterioration in the patient's health, disability, death, or created a risk of progression of the existing disease, or the risk of a new disease.
Row 5.2 indicates cases of unjustified hospitalization of a patient without medical indications, for whom medical assistance could be provided in full in an outpatient clinic or in a day hospital.
Row 5.3 indicates the cases of unjustified refusal to the patient in providing medical care provided for by the territorial compulsory medical insurance program, which entailed harm to health, or created a risk of progression of an existing disease, or created a risk of a new disease.
Row 5.4 indicates the cases of repeated justified appeal of the patient for medical care for the same disease within 10 days from the date of completion of outpatient treatment and 30 days from the date of completion of inpatient treatment due to failure to achieve the result of previous treatment.
In line 5.5, there are cases of violation of the continuity of treatment, which led to an extension of the duration of treatment and (or) a deterioration in the patient's health.
Row 5.6 indicates cases of unjustified hospitalization of a patient whose medical care should or could have been provided in a hospital of another profile (non-core hospitalization).
Row 5.7 indicates the cases of collection of funds from the insured for the provided medical care, provided for by the territorial compulsory medical insurance program.
Table 3.4. The results of the examination of the quality of medical care by freelance specialists of the Medical Association and TFOMS
It is filled in the same way as table 3.3.
Section 4. Control of the volume and quality of medical care
for inter-territorial settlements
To be filled in as well as section 3.
Table 4.3 shows the sum of quality reviews carried out by in-house and freelance experts.
Table 5. Financial results
The sum of the values of columns 3, 4, 5 is equal to the value of columns 6; the sum of the values 7, 8, 9 is equal to the value of column 10; the sum of columns 6, 10 is equal to the value of columns 11.
The value of line 5 is equal to the sum of lines 6, 7, 8. The sum of the values of lines 1, 3 and 4 is equal to the sum of the values of lines 5 and 9.
Data on the amounts of funds are given on an accrual basis in rubles, with one decimal place after the decimal point.
Table 6. Personnel and their qualifications
Line 1 indicates the average number of specialists for the reporting period involved in activities to protect the rights of the insured, including those involved in the organization and conduct of IEC, MEE, EKMP. In the absence of specialists dealing only with the protection of the rights of the insured, the value of line 1 must be equal to the value of line 1.1.
Table 7. Satisfaction with the quality of medical care according to the sociological survey
In line 1, column 3, the total number of citizens who took part in the survey is indicated.
The value of column 4 is equal to the sum of columns 5, 6, 7.
The value of column 9 is equal to the sum of columns 10, 11, 12.
The table is formed 2 times a year at six-monthly intervals.
Table 8.1. Informing citizens about their rights in the CHI system (CMO) is formed 2 times a year at six-monthly intervals.
Table 8.2. Informing citizens about the rights in the CHI system (TFOMI) is formed 2 times a year at six-monthly intervals.
Host: MHIF
Applications:
When preparing budget reports, questions often arise related to the preparation of the Report on the execution of the budget of the main manager, manager, recipient of budgetary funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503127) and Information on budget execution ( f. 0503164). In this article, prepared by M.V. Leonova, Head of the Department for Reporting on the Execution of the Federal Budget of the Interregional Operational Directorate of the Federal Treasury, explains the specifics of the formation of these reporting forms and considers examples of their filling out by different participants in the budget process.
Note:
* PBS (RBS) - recipients (managers) of budget funds, ADB - administrators of budget revenues, AMF - administrators of sources of financing the budget deficit.
In accordance with paragraph 55 of the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reporting on the execution of the budgets of the budgetary system of the Russian Federation, approved. by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n (hereinafter referred to as Instruction No. 191n), column 4 "Approved budget assignments" of section 1 "Budget revenues" and section 3 "Sources of financing the budget deficit" (in terms of receipts of sources of financing the budget deficit) of the Report ( f. 0503127) ADB and AMF is not filled in. Consequently, according to clause 57 of Instruction No. 191n, column 9 "Unfulfilled appointments" in these sections is also not filled in.
Table 1
table 2
092 1 00 00000 00 0000 000 | ||
092 1 11 00000 00 0000 000 | ||
092 1 11 02000 00 0000 120 | ||
092 1 11 02014 01 0200 120 |
Line 700 "Change in fund balances" is formed in accordance with paragraph 62 of Instruction No. 191n
Costs
It should be noted that in accordance with the Procedure for drawing up and maintaining a consolidated budget list of the federal budget and budget lists of the main administrators of federal budget funds (chief administrators of sources of financing the federal budget deficit), approved. by order of the Ministry of Finance of Russia dated November 23, 2011 No. 159n (hereinafter - Order No. 159n
Formation of the Report (f. 0503127) PBS (RBS), ADB, AMF *
Revenues / Sources of financing the budget deficit
Note:
* PBS (RBS) - recipients (managers) of budget funds, ADB - administrators of budget revenues, AMF - administrators of sources of financing the budget deficit.
In accordance with paragraph 55 of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of the budgets of the budgetary system of the Russian Federation, approved. by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n (hereinafter referred to as Instruction No. 191n), column 4 "Approved budget assignments" of section 1 "Budget revenues" and section 3 "Sources of financing the budget deficit" (in terms of receipts of sources of financing the budget deficit) of the Report ( f. 0503127) ADB and AMF is not filled in. Consequently, according to clause 57 of Instruction No. 191n, column 9 "Unfulfilled appointments" in these sections is also not filled out.
In section 1 and section 3 (in terms of receipts from sources of financing the budget deficit), column 5 is filled in on the basis of the data of the corresponding accounts of account 121002000 "Settlements with the financial authority on budget receipts" (without reflecting funds credited on the last business day of the reporting period to accounts , open to directorates Of the Federal Treasury for the constituent entities of the Russian Federation on balance account 40101, and to be transferred to budget accounts on the first working day of the month following the reporting month).
The data must correspond to the indicators of the Certificate on the transfer of revenues to the budgets (f. 0531468).
Column 6 is filled in on the basis of the data reflected in the off-balance sheet accounts 17 "Receipts of funds to the institution's accounts" opened to accounts 120121000 "Funds of the institution on the accounts in credit institution", 120123000" Institutional funds in a credit institution in transit "and 120127000" Institutional funds in foreign currency in accounts with a credit institution ", column 7 - based on data on accounts reflecting non-cash transactions.
An example of non-cash transactions are transactions on tied loans of foreign states, which are reflected without the movement of funds from the federal budget - when the attraction of a loan is reflected by the authorized body - the Ministry of Finance of Russia, and the implementation of expenses through loans - by authorized executive authorities.
Another example of non-cash transactions is Collecting outstanding loan through subsidies local budget from the budget of the constituent entity of the Russian Federation.
An example of filling out ADB, AMF sections 1.3 of the Report (f. 0503127) is given in table 1.
Table 1
In addition, in column 6 of section 1, for example, incomes received from permitted types of activities by federal government institutions located outside the Russian Federation are subject to reflection. At the same time, the Report (f. 0503127) on these incomes and, accordingly, the expenses incurred at their expense is formed in a separate form with a distinctive feature - Z (that is, f. 0503127z), with subsequent inclusion in the summary report of the main manager of budgetary funds.
Generalized indicators in columns 5-7 are formed if the Law (decision) on the budget approved the planned appointments according to the grouping codes for the classification of income and sources of financing the budget deficit. Since appointments are approved by the Law (decision) on the budget for the chief administrators of incomes (chief administrators of sources of financing the budget deficit), therefore, administrators of incomes (sources of financing the budget deficit) should not form generalized performance indicators by grouping codes. For example, if the indicators presented in Table 2 are approved by the Budget Law, then the grouping codes in this example will be codes "092 1 00 00000 00 0000 000", "092 1 11 00000 00 0000 000", "092 1 11 02000 00 0000 000 ”, And the chief administrator of income in the Report (f. 0503127) must reflect the planned indicator (column 4), generalized performance indicators (columns 5-8) and calculate the unfulfilled appointments (column 9 = 4 - 8) according to these codes. Line 010 reflects total amount approved budget allocations.
table 2
Ministry of Finance of the Russian Federation |
||
092 1 00 00000 00 0000 000 |
Tax and non-tax revenues |
|
092 1 11 00000 00 0000 000 |
Income from the use of state and municipal property |
|
092 1 11 02000 00 0000 120 |
Income from the placement of budget funds |
|
092 1 11 02014 01 0200 120 |
Income from the placement of the Fund's assets national welfare into authorized financial assets |
Line 700 "Change in fund balances" is formed in accordance with clause 62 of Instruction No. 191n, while column 3 does not indicate the budget classification code.
Costs
In section 2 “Budget expenditures” of the Report (f. 0503127), in column 4 “Approved budgetary assignments”, the PBS (RBS) reflects the volume of budgetary appropriations brought in due order based on data on the corresponding accounts of analytical accounting of account 1 503 13 000 “Budgetary appropriations of recipients budget funds and administrators of payments by sources ”.
Column 5 "Limits of budgetary obligations" - the adjusted volumes of limits of budgetary obligations on the basis of data on the accounts of analytical accounting of account 1 501 10 000 "Limits of budgetary obligations of the current financial year".
It should be noted that in accordance with the Procedure for drawing up and maintaining a consolidated budget list of the federal budget and budget lists of the main administrators of the federal budget funds (chief administrators of sources of financing the federal budget deficit), approved. By order of the Ministry of Finance of Russia dated November 23, 2011 No. 159n (hereinafter referred to as Procedure No. 159n), the limits of budgetary obligations and budgetary allocations for the fulfillment of public regulatory obligations are brought to the RBS (PBS). At the same time, the limits of budgetary obligations on expenditures for the fulfillment of public regulatory obligations are not approved by the main managers of budgetary funds. An example of filling in the RBS (PBS) of Section 2 of the Report (f. 0503127) is presented in Table 3.
The data of the Report (f. 0503127) are interconnected with other indicators (reports) of the PBS (Fig. 1).
Rice. 1. The relationship of the reporting data of the Report (f. 0503127) with other indicators (reports)
The procedure for the formation of Information (f. 0503164)
Information (form 0503164) is compiled in the event that, as a result of budget execution as of the reporting date, there are deviations between the planned (forecast) and actual performance indicators according to the established criteria (amount and (or) percentage of implementation, and other criteria).
Suppose that in our example the criteria for determining the indicators to be reflected in the Information (f. 0503164) for ADB, RBS (PBS), AMF are not defined, therefore the form is filled out in accordance with Instruction No. 191n for the available deviations. As indicated in paragraph 163 of Instruction No. 191n, Information (f. 0503164) is formed by PBS, ADB, AMF based on the indicators of the Report (f. 0503127).
Thus, column 3 "Approved budget assignments":
not filled in on budget revenues and receipts from sources of financing the budget deficit of ADB, AMF;
on budget expenditures and payments of sources of financing the budget deficit PBS, AMF is formed by transferring to column 3 the sums of indicators of columns 4 "Approved budgetary assignments" and 5 "Limits of budgetary obligations" of the Report f. 0503127.
An example of filling in the Information (f. 0503164) is presented in table 4.
Since for ADB and AMF (in terms of IFD receipts) planned (forecast) assignments are not established, and budget assignments for IFD payments are absent in our example, sections 1, 3 are not filled in, with the exception of the summary lines.
Lines 010, 200, 450, 500 reflect indicators from similar lines of the Report (f. 0503127). Consequently, the indicators for these lines are "transferred" to the Information (f. 0503164) from the Report (f. 0503127) (Fig. 2).
Rice. 2. Interrelation of Report indicators (f. 0503127) ADB, AMF, PBS and Data indicators (f. 0503164)
At the same time, line 200 "Budget expenditures, total" in column 5 "Not fulfilled" reflects the sum of the indicators of columns 10 "Unfulfilled appointments for budget allocations" and 11 "Unfulfilled appointments for the limits of budgetary obligations" of the Report (f. 0503127) with the opposite sign.
In section 2, the line for other expenses is not reflected, since 100% of these expenses are being fulfilled.
The formation of line 500 in the event that the planned assignments for the IDF are approved is shown in Figure 3.
Fig. 3
On line 500 of column 5 "Not executed" of the Information (f. 0503164), the indicator of column 9 "Unfulfilled appointments" of line 500 of the Report (f. 0503127) with the opposite sign is reflected.
For lines 520 and 620 in the Information (form 0503164), in accordance with clause 163 of Instruction No. 191n, indicators from similar lines of the Report (form 0503127) are reflected. At the same time, the same paragraph established that indicators are formed on lines 520 and on lines 620 by corresponding codes KOSGU without summing up intermediate results on the grouping codes of the budget classification. Thus, since line 520 and line 620 are grouping codes, respectively 000 01 00 00 00 00 0000 000 "Sources of internal financing of budget deficits" and 000 02 00 00 00 00 0000 000 "Sources of external financing of budget deficits", these lines in the Information (f.0503164) are not reflected. Indicators of lines 700 and 800 of the Report (f. 0503127) are not included in the Information (f. 0503164), since the planned appointments at the level of ADB, PBS, AMF are not approved for them - and, accordingly, there can be no non-fulfillment.
As noted above, the Information (form 0503164) is compiled according to the indicators for which there were unfulfilled appointments at the reporting date.
Features of reporting GRBS, GADB, GAIF *
Note:
* GRBS - the main administrators of budget funds, GADB - the main administrators of budget revenues, GAIF - the main administrators of the sources of financing the budget deficit.
Filling in the reporting forms under consideration GRBS, GADB, GAIF is carried out similarly to the above procedure, taking into account some features.
Report (f. 0503127)
In accordance with clause 55 of Instruction No. 191n, column 4 "Approved budget assignments" of section 1 "Budget revenues" of the Report (f. 0503127), the GADB is filled in in the amount approved for the current fiscal year the law (decision) on the budget of planned indicators for the budget revenues assigned to it.
So, currently Federal law dated 03.12.2012 No. 216-FZ "On the federal budget for 2013 and for the planning period of 2014 and 2015" (hereinafter - Law No. 216-FZ), the planned indicators of federal budget revenues are not assigned to administrators, and therefore the chief administrators of federal budget revenues this column is not filled in.
Column 4 "Approved budgetary assignments" of section 3 "Sources of financing the budget deficit" of the Report (f. 0503127) GAIF fill out:
- on receipts of sources of financing the budget deficit - in the amount of planned indicators approved for the current financial year by the law (decision) on the budget;
- on payments of sources of financing the budget deficit - in the amount of budgetary appropriations in accordance with the approved consolidated budgetary list (budgetary list) on the basis of data on the corresponding accounts of account 150310000 “Budgetary appropriations of the current financial year”.
An example of filling out the GADB, GAIF sections 1, 3 of the Report (f. 0503127) is given in table 5.
In the section "Budget expenditures" of the Report (f. 0503127), in column 4 "Approved budgetary assignments", the SRBS reflects the approved (reported) in the appropriate order the amount of budgetary allocations based on the data on the corresponding accounts of account 1 503 10 000 "Budgetary appropriations of the current financial year" ; Column 5 “Limits of budgetary commitments” of this section shall indicate the approved (brought up) volumes of limits of budgetary commitments based on data on the analytical accounts of account 1 501 10 000 “Limits of budgetary commitments of the current financial year”.
It is necessary to dwell in more detail on the issue of reflecting the indicators of budgetary appropriations: which codes should be reflected in this column - grouping or detailed?
Budget appropriations are approved by the Consolidated Budget List.
Thus, by Procedure No. 159n, the consolidated budgetary list of the federal budget is drawn up and reported to the GRBS in the context of the departmental structure of federal budget expenditures.
Further detailing of budget allocations by KOSGU codes is made by the GRBS in the budget list of the GRBS.
Thus, if the GRBS in its budget list approves the budget allocations brought to it according to the consolidated KOSGU codes (namely: 200, 210, 220, 230, 240, 250, 260, 300, 500), respectively, in the same structure, budget allocations and must be indicated in the Report (f. 0503127). It should not be forgotten that for these lines (with budget allocations for KOSGU grouping codes), it is necessary to reflect generalized performance indicators (the so-called "raising" or "subtotal") in order to calculate the indicator of unfulfilled budget allocations (column 10, table 6 ).
If the GRBS maintains its budget list according to the detailed codes of KOSGU, then no generalized performance indicators should be indicated.
The "mixed" option should also be highlighted. It consists in the fact that budgetary allocations are carried out according to the detailed KOSGU codes (221-226), and the non-detailed balance is approved according to the enlarged KOSGU code (220) (similar to the limits of budgetary obligations).
In this case, for the lines in which the non-detailed balance of budgetary appropriations is reflected according to the consolidated codes of KOSGU, the generalized performance indicator should not be indicated.
Thus, the completion of column 4 depends on how the budget list of the GRBS is maintained, and the formation of generalized performance indicators depends on the presence of budget allocations in column 4, the entire volume of which is indicated by the KOSGU grouping code.
An example of drawing up a GRBS section 2 of the Report (form 0503127) is shown in Table 6.
Information (f. 0503164)
In sections 1 and 3 (regarding the receipt of sources of financing the budget deficit) of the Information (f. 0503164) GADB, GAIF, column 3 indicates the planned (forecast) indicators of budget revenues for the next financial year.
Forecasted indicators are indicated in the event that the Law (decision) on the budget does not approve the planned indicators, but in the corresponding financial authority income forecast is presented. For example, Law No. 216-FZ does not approve revenue targets, but the chief administrators of federal budget revenues and chief administrators of sources of financing the federal budget deficit submit a revenue forecast, which must be indicated in column 3 of the Information (f. 0503164). In this case, column 3 of sections 1 and 3 of the Information (f. 0503164) will not be similar to column 4 of sections 1 and 3 of the Report (f. 0503127).
Example
According to Instruction No. 191n, as already noted, the Data reflects those indicators for which there are deviations between the predicted and actually fulfilled indicators, that is, from our example - data for the code 167 1 16 90010 01 0000 140, according to which the forecast was not fulfilled (120 RUB 000.00 - RUB 95,000.00 = RUB 25,000.00) and according to the code 167 01 06 01 00 01 0000 630, according to which the forecast was overfulfilled (RUB 50,000.00 - RUB 52,000.00 = -2,000.00 rubles), indicating the reason for the deviations in column 7.
For code 167 2 18 01010 01 0000 151 the forecast is 100% fulfilled, and for codes 167 1 11 02012 01 0000 120, 167 01 06 08 00 01 0000 640, 167 01 06 03 00 01 0005 171 there is no forecast.
Accordingly, these indicators are not included in the Information (f. 0503164).
Columns 3 "Approved budgetary appointments" and 4 "Fulfilled" in sections 2 and 3 (regarding the disposal of sources of financing the budget deficit) are formed on the basis of the indicators of the Report (f. 0503127) of the GRBS, respectively, column 4 "Approved budgetary appointments) and 9" Fulfilled , total ”(for the expenses section), 8“ Fulfilled, total ”(for the IFD section), formed as of the reporting date.
An example of filling out the Information (f. 0503164) is given in table 7.
At the same time, it should be noted that the receiving authorities can establish some nuances of filling in the Information (f. 0503164). So, for example, the Federal Treasury in a letter dated 05.02.2013 No. 42-7.4-05 / 2.1-77 sets the following criteria:
- according to section 1, indicators are formed (in the context of chapter codes, types, subspecies of budget revenues according to the budget classification of the Russian Federation, KOSGU codes (while in accordance with Instruction No. 191n the code of the chapter and type of budget revenues is indicated)), according to which the execution for the reporting the date does not correspond to the forecast indicators for the reporting period (and not for the financial year, as established by Instruction No. 191n), and for which there are no forecast indicators;
- According to section 2, indicators are formed, according to which, as of April 1, July 1, October 1, the execution was, respectively, less than 20%, 45%, 70% of the approved annual appointments.
For example, the Information is compiled as of October 1, therefore, section 1 reflects the forecast of receipts for 9 months (we will consider the above forecast data as for 9 months), and section 2 is formed according to indicators for which cash execution was less than 70% of approved annual appointments.
Section 3 reflects annual planned (forecast) appointments (in accordance with Instruction No. 191n), since the Federal Treasury has not established otherwise.
At the same time, column 3 for the period 010 "Budget revenues, total" reflects the total amount according to the projected income indicators, line 500 "Sources of financing the budget deficit, total" reflects the indicator of column 4 "Approved budget assignments" of section 3 f. 0503127, column 5 for these lines is calculated as the difference between lines 4 and 3 (see. control ratios to the indicators of the budget reporting of the chief administrators of the federal budget funds submitted to the Federal Treasury - posted on the official website of the Federal Treasury www.roskazna.ru in the "Methodological Cabinet" section, the "Accounting and Reporting" subsection).
According to the conditions of the example given above, and taking into account the criteria established by the Federal Treasury, Information (form 0503164) will be filled in in the order shown in Table 8.
- Explanatory note (f. 0503160)
- Form 0503161 "Information on the number of subordinate recipients of budgetary funds"
- An example of filling out the form 0503161 "Information on the number of subordinate recipients of budgetary funds" (for example, chapter 157 of the Federal State Statistics Service)
- Form 0503162 "Information on the results of activities"
- An example of filling out the form 0503162 "Information on the results of activities"
- Form 0503164 "Information on budget execution"
- An example of filling out the form 0503164 "Information on budget execution"
- Form 0503168 "Information on the movement of non-financial assets"
- Form 0503177 "Information on the use of information and communication technologies"
- An example of filling out the form 0503177 "Information on the use of information and communication technologies."
- Form 0503182 "Information on cash execution of estimates of income and expenses for income-generating activities"
- An example of filling out the form 0503182 "Information on the cash execution of the estimate of income and expenses for income-generating activities"
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