304 06 000 settlements with other creditors. Operations to raise funds from one QFD to fulfill obligations in another way
In the economic activities of an institution, a situation may arise when funding from a certain source financial support not enough to pay off the existing accounts payable. This may be due to the temporary lack of funding from this source.
For example, an institution may need to urgently pay a debt for communication services or public services so that the relevant provider does not suspend the provision of the service (for example, turn off the telephone or heating).
In this case, the institution has the right to use funds from another source of financial security to pay off accounts payable within the limits of the balance on the personal account with subsequent reimbursement. The procedure for reflecting such transactions in accounting will be considered in this article.
Grounds for recording domestic borrowing transactions
Ability to use internal borrowing operations Money expressly provided for in para. 146 and 147 Instructions, approved. by order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n (hereinafter - Instruction No. 174n), used in the accounting of budgetary institutions, and paragraphs. 174 and 175 Instructions, approved. by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n (hereinafter - Instruction No. 183n), which is used in accounting autonomous institutions.
Operations on internal borrowing can be carried out from any source of financial security.
So, for example, in the Letter of the Ministry of Finance of the Russian Federation dated September 4, 2012 No. 02-06-10/3517, an example is given of borrowing funds under the financial security code "4". The letter also states that in case of payment of accounts payable within the balance of funds on a separate personal account 21 "Separate personal account budget institution", accounting records institution are reflected in a similar order. That is, borrowing of funds can also be made at the expense of target funds.
Reflection on off-balance accounts
According to paragraphs. 365 and 367 Instructions, approved. by order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n (hereinafter - Instruction No. 157n), off-balance accounts 17 "Inflows of funds" and 18 "Disposals of funds" are opened to accounts 020100000 "Cash funds" for analytical accounting withdrawals and receipts of funds on the personal account and at the cash desk of the institution.
At the same time, by Order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n, these paragraphs of Instruction No. 157n were amended, according to which off-balance accounts 17 and 18 also apply to account 304 06 (in terms of cash settlements).
Reflection in accounting
Operations to raise funds from the appropriate source of financial collateral to pay off accounts payable accepted from another source of financial collateral do not relate to the income (expenses) of the institution. Therefore, according to the Instructions, approved. by order of the Ministry of Finance of the Russian Federation of 07/01/2013 No. 65n (hereinafter - Instructions No. 65n), in this case, Articles 510 "Receipt to budget accounts" (610 "Disposal from budget accounts") of KOSGU are applied.
Operations on internal borrowing are carried out using account 0 304 06 000 "Settlements with other creditors".
Based on the provisions of Instructions No. 157n, 174n, 183n, Instructions No. 65n, Letters of the Ministry of Finance of the Russian Federation No. 02-06-10 / 3517 dated September 4, 2012 and No. 02-06-10 / 79177 dated December 28, 2016 funds are reflected (to do this, consider the example of borrowing funds under the financial security code "2" to pay off accounts payable under the financial security code "4"):
Documentation in the Treasury
Order of conduct territorial bodies Federal Treasury cash transactions with funds from budgetary institutions, it is regulated by Order No. 11n of the Federal Treasury of July 19, 2013 (hereinafter referred to as Procedure No. 11n), with funds of autonomous institutions, by Order of the Federal Treasury No. 15n of December 8, 2011 (hereinafter referred to as Procedure No. 15n).
If funds are borrowed within different personal accounts (for example, 21 and 20), then according to paragraph 9 of Order No. 11n and paragraph 5 of Order No. 15n, in order to make cash payments, the institution must submit to the Federal Treasury an Application for cash expense (f 0531801) (Request for a refund).
Thus, the use of operations for internal borrowing of funds is an excellent tool for the timely repayment of accounts payable. Thanks to these transactions, the institution can avoid penalties and fines from the supplier for late payment and maintain economic activity continuously without waiting for appropriate funding.
We answer your questions
>Question: How to correctly reflect the borrowing from 4 to 2 in the light of 17 and 18 off-balance accounts?
Answer: Operations on internal borrowing are carried out using account 304 06 "Settlements with other creditors". Paragraphs 365,367 of the Instruction, approved. Order of the Ministry of Finance of Russia dated December 01, 2010 No. 157n established that off-balance accounts 17 "Cash receipts", 18 "Cash outflows" are opened to account 030406000 "Settlements with other creditors" (in terms of cash settlements).
The Letter of the Ministry of Finance of Russia dated December 28, 2016 No. 02-06-10 / 79177 provides an example of the application of off-balance accounts to account 304 06. It follows from this letter that similar off-balance accounts 17 and 18 are applied to account 304 06, as in the corresponding him 201 accounts.
Therefore, the situation indicated in the question will be reflected as follows:
1. Raising funds to pay accounts payable
- Debit 4.304.06.830 (increase 18, 610 KOSGU) Credit 4.201.11.610 (increase 18, 610 KOSGU);
- Debit 2.201.11.510 (increase 17, 510 KOSGU) Credit 2.304.06.730 (increase 17, 510 KOSGU).
2. Reimbursement of previously attracted funds
- Debit 2.304.06.830 (increase 18, 610 KOSGU) Credit 2.201.11.610 (increase 18, 610 KOSGU);
- Debit 4.201.11.510 (increase 17, 510 KOSGU) Credit 4.304.06.730 (increase 17, 510 KOSGU).
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In 2017, the federal budget institution in account 304 06 reflected operations on the transfer of investments when acquiring fixed assets from different sources for several financial security codes (2, 4, 5) and operations on internal borrowing of funds (between KFO 2 and 4). At the end of 2017, the return of the loan is reflected.
What type of KBK should be indicated to account 304 06 in these transactions? How to data business transactions and in what sections should be reflected in the form 0503710 "Certificate on the conclusion of accounts by the institution accounting reporting fiscal year"?
After considering the issue, we came to the following conclusion:
When accounting for operations on internal borrowing of funds between financial collateral codes, account 304 06 is used with a CCC of the CIF type, and when acquiring a fixed asset at the expense of several sources of financing, when transferring investments in it original cost for financial security code 4 - with CSC type KRB.
When filling out the Certificate (f. 0503710), the turnover on account 304 06 is reflected in two lines:
- according to the CBC of the KRB type in terms of the acquisition of a fixed asset at the expense of several sources of financing when transferring investments in its initial cost to the financial security code 4;
- for CCCs of the CIF type in terms of operations on internal borrowing of funds between financial collateral codes.
Rationale for the conclusion:
Using account 304 06 "Settlements with other creditors", the accounting of a budgetary institution reflects, in particular, transactions according to (clauses 72, 73, 146, 147 of the Instruction approved by the Ministry of Finance of Russia dated December 16, 2010 N 174n, hereinafter - N 174n):
- the direction of funds for the fulfillment of obligations assumed in the framework of another type of activity (financial security);
- transfer (acceptance) of the amount of investments in non-financial assets upon their acquisition (creation) at the expense of different financial security codes (hereinafter referred to as CFA), in order to accept them for accounting.
The formation of 1-17 digits of the account number 304 06 is carried out in accordance with the provisions of paragraphs. 21, 21.1, 21.2 of the Instruction approved by the Ministry of Finance of Russia dated 01.12.2010 N 157n, Instructions N 174n. Account 304 06 is not included in the exceptions listed in Instruction N 174n, therefore its 1-17 digits are formed in general order in the following way:
- 1-4 digits - analytical code of the type of function, service (work) of the institution, corresponding to the code section, subsection of the classification of budget expenditures;
- 5-14 digits - zeros, unless otherwise provided accounting policy institutions;
- 15-17 digits - analytical code of the type of receipts or disposals corresponding to the code (component of the code) budget classification Russian Federation(analytical group of the subtype of budget revenues, code of the type of expenses, analytical group of the type of sources of financing budget deficits).
When determining the type of budget classification code (hereinafter - BCC) used for a particular account, budgetary institutions have the right to use the information provided in Appendix No. 2 to the Instruction approved by the Ministry of Finance of Russia dated December 6, 2010 No. 162n (hereinafter - Appendix No. 2). According to section 3 of Appendix N 2 with account 304 06, the following types of BCC can be used:
- classification of budget expenditures (hereinafter - KRB);
- classification of budget revenues - in terms of income calculations;
- classification of sources of financing (CIF) - in terms of calculations by sources of financing the budget deficit.
Based on the nature of the transactions reflected in the internal borrowing of funds, we can talk about calculations by sources of financing. This position is also confirmed by the fact that the borrowing of funds between types of financial support is carried out with the reflection under the articles of the analytical group of the type of sources of financing budget deficits 510 "Receipt to the accounts of budgets", 610 "Disposal from the accounts of budgets", according to "Receipt to the accounts" of KOSGU, 610 "Disposal from the accounts" of KOSGU related to sources of financing the deficit (clauses 3.1.3 clause 3.1 of section IV, clauses 1, 3 of section V of the Instructions approved by the Ministry of Finance of Russia dated 07/01/2013 N 65n, Appendix N 1 to the Ministry of Finance Russia dated December 28, 2016 N 02-06-10/79177). Therefore, in a situation with internal borrowing of funds between CFOs, account 304 06 is used with CCF type CIF.
In turn, the transaction for the transfer of investments in the initial cost of fixed assets at KFO 4 is of an "expenditure" nature. That is, it reflects the costs, specifically the transfer and receipt of costs incurred by the institution in acquiring the asset. Thus, in a situation when acquiring a fixed asset at the expense of several sources of financing, when transferring investments in its initial cost to KFO 4, account 304 06 is used with a CBC of the KRB type.
Based on the foregoing, when accounting for operations on internal borrowing of funds between CFOs, account 304 06 is used with a CFC of the CIF type, and when acquiring a fixed asset from several sources of financing when transferring investments in its initial cost to CFO 4 - with a CBC of the CRB type .
Features of compiling and presenting a summary financial statements budgetary and autonomous institutions are defined by section II of the letter of the Ministry of Finance of the Russian Federation and the Federal Treasury of 02.02.2018 NN 02-06-07 / 6076, 07-04-05 / 02-1648 "On the preparation and submission of annual budget reporting, consolidated financial statements of state budgetary and autonomous institutions by the main administrators of funds federal budget for 2017". In particular, when generating a Certificate on the conclusion of accounting accounts by the institution of the reporting financial year (f. 0503710) (hereinafter referred to as the Certificate (f. 0503710)) in column 1 "Accounting account number" on account 304 06 in 1 -17 digits are indicated by zeros (paragraph 2.12 of the said letter).At the same time, the provisions of the Instruction approved by the Ministry of Finance of Russia dated 03.25.2011 N 33n (hereinafter - N 33n) do not provide for the indication of zeros in 1-17 digits of the account number 304 06. In other words, such a requirement is established for the formation of consolidated financial statements, and when filling out the Certificate (f. 0503710) by a budgetary institution, digits 1-17 of the account number 304 06 are indicated in the general manner, unless the founder provides otherwise.
According to Instruction N 33n, the Reference (f. 0503710) reflects the turnover on accounting accounts to be closed in accordance with the established procedure at the end of the reporting financial year, in the context of activities with earmarked funds (columns 2, 3, 6, 7, 10, 11), activities according to the state task and income-generating activities (columns 4, 5, 8, 9, 12, 13).
Account 304 06 in the cases considered in the question is to be closed in correspondence with account 401 30 "Financial result of previous reporting periods". The exception is operations on incomplete settlements for the acceptance of funds between sources of financial security, carried out within the balance of the institution's funds on the personal account (cash) of the institution, reflected on account 304 06 (Instructions N 174n).
The amount of indicators formed as of January 1 of the year following the reporting one, before the final transactions are carried out, is reflected in columns 2-5, and the sum of the final operations for closing accounts made on December 31, at the end of the reporting financial year, is reflected in columns 6-13 ( Instructions N 33n).
Note that the Reference (f. 0503710) does not contain a breakdown into sections by income, expenses and sources of financing. At the same time, based on the fact that when accounting for transactions on internal borrowing of funds between CFOs, account 304 06 is used with CFC type CIF, and when acquiring a fixed asset from several sources of financing, when transferring investments in its initial cost to CFO 4 - with CBC of the KRB type, when filling out the Certificate (f. 0503710), the turnover on account 304 06 is reflected in two lines: for the CBC of the KRB type and for the CBC of the CIF type.
Prepared answer:
Legal Consulting Service Expert GARANT
Kireeva Anna
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.
OTHER SETTLEMENTS WITH CREDITORS IN THE ACCOUNTS OF A BUDGETARY INSTITUTION
In the process of economic activity, budgetary institutions enter into commodity-money relations, as a result of which certain obligations arise that must be fulfilled.
In case of late repayment by the institution of obligations, for example, to personnel, suppliers and contractors, tax authorities, these counterparties become creditors for him.
We will tell you in this article what kind of settlements with creditors are other, and on which accounts in the accounting of a budgetary institution such calculations are reflected.
As you know, budgetary institutions are one of the forms of non-profit organizations whose activities, along with the Civil Code of the Russian Federation, are regulated by the federal law dated 12.01.1996 N 7-FZ "On non-profit organizations" (hereinafter - Law N 7-FZ), article 32 of which determines that non-profit organizations, respectively, and budgetary institutions, keep accounting records and statistical reporting in the manner prescribed by the legislation of the Russian Federation.
Federal Law No. 402-FZ of 06.12.2011 "On Accounting" (hereinafter - Law No. 402-FZ), establishing uniform requirements to accounting, including accounting (financial) reporting, extends its effect, including to non-profit organizations, as established by paragraph 1 of article 2 of the said law.
Along with Law N 402-FZ, documents in the field of accounting regulation are federal and industry standards, recommendations in the field of accounting, standards of an economic entity (Law N 402-FZ).
Development program federal standards for organizations public sector approved by Order of the Ministry of Finance of Russia dated October 31, 2017 N 170n "On approval of the program for the development of federal accounting standards for public sector organizations for 2017-2019 and on the invalidation of orders of the Ministry of Finance of the Russian Federation dated April 10, 2015 N 64n" On Approval of the Program for the Development of Federal Accounting Standards for Public Sector Organizations" and No. 218n dated November 25, 2016 "On Amendments to the Order of the Ministry of Finance of the Russian Federation No. 64n dated April 10, 2015 "On Approval of the Program for the Development of Federal Accounting Standards for public sector organizations".
Since 01/01/2018, only five standards have come into force, and due to the fact that not all of the federal standards provided for have been approved, before they are approved by the authorities state regulation accounting, the rules for accounting and preparation of financial statements approved by the authorized federal authorities executive branch and central bank Russian Federation until the date of entry into force of Law N 402-FZ, in particular:
Unified chart of accounts for public authorities ( government agencies), organs local government, public authorities off-budget funds, state academies sciences, state (municipal) institutions and Instructions for its application, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter - Instruction N 157n);
Chart of accounts for accounting of budgetary institutions and Instructions for its application, approved by Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n (hereinafter - Instruction N 174n).
So, let's move on to the topic of our article and turn to Instruction N 157n, paragraph 266 of which establishes that accounting for other settlements with creditors by budgetary institutions is carried out on account 304 00 "Other settlements with creditors" on analytical accounts.
In accounting for autonomous institutions, account 304 06 “Settlements with other creditors” is used for individual transactions. In the article, we will determine for what purposes such an account is needed. We will give the correspondence of accounts for the reflection of individual transactions using the named account and consider them on concrete examples taking into account the clarifications of the Ministry of Finance and the changes that are planned to be made to Instruction No. 183n.
In accounting for autonomous institutions, account 304 06 “Settlements with other creditors” is used for individual transactions. At present, in instructions No. 157n and 183n, the procedure for applying this account is narrowly covered. However, as practice shows, it has a wider application. In the article, we will determine for what purposes such an account is needed. We will give the correspondence of accounts for the reflection of individual transactions using the named account and consider them with specific examples, taking into account the explanations of the Ministry of Finance and the changes that are planned to be made to Instruction No. 183n.
Among the main transactions, the settlements for which should be taken into account on account 0 304 06 000, the following operations can be distinguished:
- on the acceptance for accounting of non-financial and financial assets, settlements of liabilities, financial result on deed of transfer(separation balance sheet) in case of reorganization of an institution by merger, accession, separation, spin-off, or when changing the type of institution;
- on internal borrowing of funds between sources of financial security, within the limits of the balance of funds on the account of the institution, with their subsequent reimbursement;
- payment for non-financial assets from various sources of financing;
- to terminate the obligations of the institution, assumed under a civil law contract, by offsetting a counter homogeneous claim for the payment of penalties (penalties, fines) for violation of the terms of the contract;
- on withholding at the expense of the sums of a monetary pledge (deposit) provided to secure the execution of contracts, in the amount of satisfaction of the pledgee's claim;
- for withholding from the amount of wages, the amount of debt repayment for damages, for other sources of financing.
Let's look at the individual operations in detail.
Operations when changing the type of institution. Changing the type of institution (state or budget) in order to create an autonomous institution is carried out on the basis of the decision of the founder.
Correspondence of accounts for the transfer of indicators of the availability of assets, liabilities formed on the accounting accounts for the period of the institution's activity to the corresponding accounting accounts of an autonomous institution when changing the type is given in clause 10 methodological recommendations.
As follows from the specified document, account 0 304 06 000 is used to transfer the indicators of assets, liabilities of an autonomous institution created during the current financial year.
The transfer of indicators of assets and liabilities formed as a result of the activities of a state-owned or budgetary institution from the beginning of the current financial year and listed in the relevant accounting accounts is carried out on the date of the change in the type of state-owned or budgetary institution to an autonomous one on the basis of a certificate (f. 0504833). The formation of incoming balances at an autonomous institution is reflected in the following postings:
Formation of incoming balances: |
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by objects of non-financial assets | ||
accrued on fixed assets and intangible assets depreciation | ||
for financial assets |
(debit balance) | |
(credit balance) |
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on the obligations of the institution |
(credit balance) |
|
(debit balance) | ||
Formation of settlements with the founder in part book value objects of especially valuable property, which the institution is not entitled to independently dispose of | ||
Reflection of the debt of an autonomous institution for transfer to budget revenue accounts receivable previous years (when changing the state institution) |
Internal borrowing of funds between sources of financial security within the balance of funds in the account of the institution with their subsequent reimbursement. In the activities of autonomous institutions, situations sometimes arise when, in order to fulfill an obligation to a supplier (executor) accepted within the framework of one type of financial support (activity), funds are temporarily attracted from other sources of financing.
Correspondence of accounts to reflect the operation of repayment of accounts payable by borrowing funds from another source was published in the Letter of the Ministry of Finance of the Russian Federation dated 04.09.2012 No. 02-06-10 / 3517. This correspondence is given in relation to a budgetary institution, however, autonomous institutions can also use these entries without indicating the code of the analytical type of receipts, disposals of the accounting object.
For example, in the table we present the procedure for reflecting in the accounting records of an autonomous institution the payment of accounts payable formed as part of the fulfillment of a state task, within the limits of the balance of funds on the personal account of the institution received from income-generating activities, with subsequent reimbursement of funds raised from the subsidies.
Activity code 2 |
Activity code 4 |
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Reflection of accounts payable as part of the implementation of the state task |
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4 109 xx xxx | |
Attracting funds for the fulfillment of accounts payable by type of activity 4 at the expense of the balance of funds by type of activity 2 | ||||
Payment of debts from the personal account of the institution |
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| ||
Restoration of the financial source of collateral aimed at paying off accounts payable (based on a certificate (f. 0504833)) |
An autonomous institution to pay for utilities in terms of fulfilling a state task attracted funds from income-generating activities in the amount of 20,000 rubles. Upon receipt of subsidy funds for the implementation of the state task in the amount of 800,000 rubles. spent funds from income-generating activities were recovered. The personal account of the institution is opened in OFK. The amount of utilities is taken into account in the cost of services provided by the institution as part of overhead costs.
In the accounting of an autonomous institution, these transactions should be reflected as follows:
Amount, rub. |
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Reflected the debt of the institution for public services | |||
Funds were raised to fulfill accounts payable by type of activity 4 at the expense of the balance of funds by type of activity 2, at the expense of which the obligations will be fulfilled | |||
The debt to the contractor is paid off from the personal account of the institution | |||
Received subsidy funds for the implementation of the state task | |||
Recovered funds received from income-generating activities | |||
Acquisition of non-financial assets from various sources of financing. When situations arise when funds for one type of activity are not enough to acquire non-financial assets, funds from other activities are attracted to acquire them, for example, partly from subsidies and partly from income-generating activities.
Although such objects are acquired with funds received from different types activities, they must be accepted for accounting according to one of them, within which their use is planned.
How to reflect in accounting operations for the acquisition of property at the expense of various sources of financing, let's consider an example.
An autonomous institution concluded an agreement with a supplier for the purchase of equipment (especially valuable movable property) in the amount of 500,000 rubles. For payment under the contract, funds of a targeted subsidy in the amount of 450,000 rubles were attracted. and funds from income-generating activities in the amount of 50,000 rubles. The equipment has been received and taken into account. This equipment will be used in the implementation of the state order. Payment was made from the personal account of the institution opened in OFK.
These transactions in accounting can be reflected as follows:
Amount, rub. |
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Reflected investments in equipment due to targeted subsidies | |||
Reflected investments in equipment at the expense of funds received from income-generating activities | |||
The transfer (acceptance) of investments in equipment is reflected from the activity code 5 to code 4 | |||
The transfer (acceptance) of investments in equipment is reflected from the code of the type of activity 2 to code 4 | |||
Accepted for accounting equipment at the formed cost | |||
Payment for equipment was made at the expense of subsidies | |||
Payment for equipment made from funds received from income-generating activities |
Withholding the amount of forfeits (penalties, fines) for violation of the terms of the contract upon termination of the institution's obligations assumed under a civil law contract. Civil law contracts must necessarily provide for conditions on the liability of the contractor for non-performance or improper performance of an obligation and on the payment of a penalty in favor of the customer, according to which an autonomous institution has the right to demand from the contractor the impeccable fulfillment of obligations assumed by him under a civil law contract.
In the event of their non-performance (improper performance), an autonomous institution has the right to present to the supplier (performer, contractor) a penalty specified in the contract, which is recognized as the institution's own income (for income-generating activities).
At the same time, it must be borne in mind that the fact of non-fulfillment or improper fulfillment by the supplier (performer, contractor) of the main obligation must be documented. Such a document may be an act on the acceptance of goods, works, services (or another document stipulated by the customs of business), which must contain information about the fulfillment of the obligation by the contractor, about the accepted results of the execution of the contract, including the amount of the penalty (penalties, fines), containing required details provided for primary accounting documents (Letter of the Ministry of Finance of the Russian Federation dated 04.09.2012 No. 02-06-10 / 3525).
Correspondence of accounts for the reflection in accounting of operations for the acceptance, fulfillment of obligations assumed under a civil law contract, as well as operations for the presentation of claims for the payment of penalties, is given in the Letter of the Ministry of Finance of the Russian Federation of March 25, 2013 No. 02-06-07 / 9374.
The procedure for reflecting in the accounting of autonomous institutions the accrual of a penalty in accordance with the correspondence of the accounts given in the said letter, we will consider an example.
The supply of materials (other movable property) to an autonomous institution was carried out in violation of the provisions prescribed in civil contract term. The amount under the contract amounted to 80,000 rubles. This fact was recorded in the act of acceptance of materials, indicating the amount of the penalty accrued to the supplier in the amount of 5,000 rubles. Materials are classified as other inventories - otherwise movable property. The settlement with the supplier for the delivered materials was made at the expense of the subsidies allocated for the fulfillment of the state task, from the personal account of an autonomous institution opened with the OFC.
Amount, rub. |
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Inventory taken into account | |||
Presented under the terms of a civil law contract | |||
Funds were transferred to the contractor in accordance with the contract (subject to a counter claim) (80,000 - 5,000) rub. | |||
Reflected the termination of counterclaims by offset (according to the act of acceptance of materials) | |||
Withholding at the expense of the amounts of a monetary pledge (deposit) provided to secure the execution of contracts in the amount of satisfaction of the pledgee's claim. In the Letter of the Ministry of Finance of the Russian Federation No. 02-02-04 / 67438, the Federal Treasury No. 42-7.4-05 / 5.1-805 dated December 25, 2014 “On the use of the contract performance security provided by the supplier (contractor, performer) in connection with the failure to fulfill obligations related to return of the advance” (hereinafter - Letter No. 02-02-04/67438) provides: if the supplier (contractor, performer) has violated its obligations to return the advance issued by the customer, then in accordance with the terms of the contract, the customer has the right to withhold the funds provided by the supplier as security fulfillment of their obligations to return the advance.
Along with securing the return of the advance, the contract may provide for the provision of security for the payment of a penalty (including a penalty).
According to the amendments planned to be made to Instruction No. 183n, the reduction of accounts payable on the amounts of deposits and pledges received, including in securing bids for participation in the tender (auction), as well as in securing the execution of contracts (agreements), in the amount of satisfaction of the pledgee's claim is reflected with the following entry:
Debit account 3 304 01 000 "Settlements on funds received in temporary disposal"
Account credit 3 304 06 000 "Settlements with other creditors"
Amounts of collateral withheld received:
- during the financial year in which the payment of obligations under the contract was carried out, are accounted for on the corresponding personal account of the autonomous institution as a recovery of cash expenses. These funds can be used to fulfill the obligation with the specification of the financial and economic activity plan.
If the payment of obligations under the contract was carried out by an autonomous institution from the same personal account on which the funds deposited as security for the performance of the contract were recorded, the deduction of the security for the performance of the contract is carried out by the institution as a non-cash transaction;
- after the end of the financial year, if the source of financial security under the contract was funds from paid services or for financial support for the fulfillment of a state (municipal) task, are accounted for on the personal account of an autonomous institution and reflected in the financial and economic activity plan as the amounts of receivables of previous years that arose in connection with the violation of obligations related to the execution of a contract under the code of article 130 “Income from provision of paid services (works) ”of KOSGU, provided for by the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 01, 2013 No. 65n.
If the source of financial security under the contract were subsidies provided in accordance with par. 2 p. 1 art. 78.1 or art. 78.2 of the Budget Code of the Russian Federation, then the amounts of the retained security are accounted without the right to spend on the corresponding personal account of an autonomous institution until the institution provides information on transactions with targeted subsidies provided to a state (municipal) institution (annex to the Requirements for the financial and economic activity plan of a state (municipal) institution, approved by the Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81).
Letter No. 02-02-04/67438 contains the correspondence of the accounts, with the help of which this operation should be reflected.
A demand has been made to the supplier (executor): |
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on the return of the advance on the terms of the state (municipal) contract | ||
on the payment of interest for the use of other people's money | ||
Retention at the expense of the sums of the monetary collateral (deposit) provided to secure the execution of contracts (agreements) in the amount of satisfaction of the claim of the pledgee | ||
Reduction of receivables in the amount of amounts retained at the expense of the amounts of a monetary collateral (deposit) provided to secure the performance of contracts | ||
Crediting the amount paid by the credit institution for bank guarantee on demand for payment sum of money by bank guarantee: |
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in terms of fulfilling the requirement for the return of the advance on the terms of the state (municipal) contract | ||
in terms of fulfilling the requirement to pay interest for the use of other people's funds. Additionally, a decrease in the amount of collateral for obligations is reflected on the off-balance account "Securing the fulfillment of obligations" | ||
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Transfer of the amount received from credit institution upon request for the payment of a sum of money under a bank guarantee, in case of non-return of the advance payment, to, intended for accounting for transactions with funds provided to autonomous institutions from the relevant budgets budget system Russian Federation in the form of subsidies for other purposes, as well as budget investments | ||
Crediting the amount of the retained security to a personal account intended for accounting for transactions with funds provided to autonomous institutions from the relevant budgets of the RF budget system in the form of subsidies for other purposes, as well as budget investments (in the amount of the previously paid advance) |
Reducing the debt of the accountable person (guilty person) for the return of funds not used by him ( monetary documents) (damage) by the amount of deductions made from wages(scholarships), other payments, other types of financial support (activity). Sometimes, for the production of deductions from the salary of an accountable person (guilty person), unused funds (damage) issued (arising) for one type of activity are not enough. In the presence of wages accrued from other sources of financing, the deduction of the missing amount is made from it. In this case, account 0 304 06 000 is also used. Correspondence of accounts to reflect such a transaction is provided for by changes planned to be made to Instruction No. 183n, namely:
- a decrease in the debt of an accountable person (guilty person) for the return of unused funds (monetary documents) (damage) by the amount of deductions made from wages (stipends), other payments, for a different type of financial security (activity) is reflected in the entry:
Account debit 0 304 03 000 "Calculations on deductions from wage payments"
Account credit 0 304 06 000 "Settlements with other creditors"
- a decrease in accounts receivable for accountable persons (guilty persons) for the return of unused funds (monetary documents) (damage), when deducted from wages (stipends) for another type of financial security (activity) is reflected in the following entry:
Account debit 0 304 06 000 “Settlements with other creditors”
Credit of accounts 0 208 00 000 “Settlements with accountable persons”, 0 209 00 000 “Settlements for damage and other income”.
The presented material considers the main transactions, which are reflected in accounting using account 0 304 06 000. Operations to close settlements on the receipt (transfer) of non-financial, financial assets (liabilities) formed on this account are reflected in the credit (debit) of account 0 401 30,000 “Financial result of previous reporting periods”. Operations on pending settlements on internal borrowing of funds between sources of financial security, carried out within the balance of the institution's funds on the personal account (cash desk) of the institution, are not formed at the end of the financial year.
Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.
Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.
Methodological recommendations on the procedure for reflecting transactions with assets, liabilities and financial result when making a decision during the financial year on the transformation of a state (municipal) institution by changing its type, approved. Letter of the Ministry of Finance of the Russian Federation of December 22, 2011 No. 02-06-07 / 5236.
In the economic activity of an institution, a situation may arise when financing from a certain source of financial security is not enough to pay off existing accounts payable. This may be due to the temporary lack of funding from this source.
For example, an institution may need to urgently pay a communication or utility bill in order to prevent the relevant provider from suspending the service (for example, turning off the telephone or heating).
In this case, the institution has the right to use funds from another source of financial security to pay off accounts payable within the limits of the balance on the personal account with subsequent reimbursement. The procedure for reflecting such transactions in accounting will be considered in this article.
GROUNDS FOR RECORDING DOMESTIC BORROWING OPERATIONS
The possibility of using operations for internal borrowing of funds is expressly provided for in paragraphs. 146 and 147 Instructions, approved. by order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n (hereinafter - Instruction No. 174n), used in the accounting of budgetary institutions, and paragraphs. 174 and 175 Instructions, approved. by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n (hereinafter - Instruction No. 183n), which is used in the accounting of autonomous institutions.
Operations on internal borrowing can be carried out from any source of financial security.
So, for example, in the Letter of the Ministry of Finance of the Russian Federation dated September 4, 2012 No. 02-06-10/3517, an example is given of borrowing funds under the financial security code "4". The letter also states that in case of payment of accounts payable within the balance of funds on a separate personal account 21 "Separate personal account of a budgetary institution", the institution's accounting records are reflected in a similar manner. That is, borrowing of funds can also be made at the expense of target funds.
REFLECTION ON OFF-BALANCE ACCOUNTS
According to paragraphs. 365 and 367 Instructions, approved. by order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n (hereinafter - Instruction No. 157n), off-balance accounts 17 "Inflows of funds" and 18 "Disposals of funds" are opened for accounts 020100000 "Cash funds" for the analytical accounting of disposals and receipts of funds for personal account and at the cash desk of the institution.
At the same time, by Order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n, these paragraphs of Instruction No. 157n were amended, according to which off-balance accounts 17 and 18 also apply to account 304 06 (in terms of cash settlements).
The Letter of the Ministry of Finance of Russia dated December 28, 2016 No. 02-06-10 / 79177 provides an example of the application of off-balance accounts to account 304 06. It follows from this letter that similar off-balance accounts 17 and 18 are applied to account 304 06, as in the corresponding him 201 accounts.
REFLECTION IN ACCOUNTING
Operations to raise funds from the appropriate source of financial collateral to pay off accounts payable accepted from another source of financial collateral do not relate to the income (expenses) of the institution. Therefore, according to the Instructions, approved. by order of the Ministry of Finance of the Russian Federation of 07/01/2013 No. 65n (hereinafter - Instructions No. 65n), in this case, Articles 510 "Receipt to budget accounts" (610 "Disposal from budget accounts") of KOSGU are applied.
Operations on internal borrowing are carried out using account 0 304 06 000 "Settlements with other creditors".
Based on the provisions of Instructions No. 157n, 174n, 183n, Instructions No. 65n, Letters of the Ministry of Finance of the Russian Federation No. 02-06-10 / 3517 dated September 4, 2012 and No. 02-06-10 / 79177 dated December 28, 2016 funds are reflected (to do this, consider the example of borrowing funds under the financial security code "2" to pay off accounts payable under the financial security code "4"):
1. Raising funds to pay accounts payable
- Debit 2.304.06.830 (increase 18, 610 KOSGU) Credit 2.201.11.610 (increase 18, 610 KOSGU);
- Debit 4.201.11.510 (increase 17, 510 KOSGU) Credit 4.304.06.730 (increase 17, 510 KOSGU).
2. Reimbursement of previously attracted funds
- Debit 4.304.06.830 (increase 18, 610 KOSGU) Credit 4.201.11.610 (increase 18, 610 KOSGU);
- Debit 2.201.11.510 (increase 17, 510 KOSGU) Credit 2.304.06.730 (increase 17, 510 KOSGU).
DOCUMENTATION IN THE BODIES OF THE TREASURY
The procedure for conducting cash transactions with the funds of budgetary institutions by the territorial bodies of the Federal Treasury is regulated by Order No. 11n of the Federal Treasury of July 19, 2013 (hereinafter referred to as Procedure No. 11n), with the funds of autonomous institutions - by Order of the Federal Treasury No. 15n of December 8, 2011 (hereinafter referred to as Procedure No. 15n ).
If funds are borrowed within different personal accounts (for example, 21 and 20), then according to paragraph 9 of Order No. 11n and paragraph 5 of Order No. 15n, in order to make cash payments, the institution must submit to the Federal Treasury an Application for cash expense (f 0531801) (Request for a refund).
Thus, the use of operations for internal borrowing of funds is an excellent tool for the timely repayment of accounts payable. Thanks to these transactions, the institution can avoid penalties and fines from the supplier for late payment and conduct business continuously without waiting for appropriate funding.
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