304 06 000 settlements with other creditors. Operations to raise funds from one KVF to fulfill obligations in a different way
In the economic activities of an institution, a situation may arise when financing for a certain source of financial security is not enough to pay off the existing accounts payable. This may be due to a temporary lack of funding for this source.
For example, an institution may need to urgently pay a debt for communication services or utilities in order to prevent the relevant provider from interrupting the provision of 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. We will consider the procedure for reflecting such transactions in the accounting in this article.
Basis for recording domestic borrowing transactions
The possibility of using operations for internal borrowing of funds is directly provided for in paragraphs. 146 and 147 of the Instruction, approved. by order of the Ministry of Finance of the Russian Federation of 16.12.2010 No. 174n (hereinafter referred to as Instruction No. 174n), which is used in the accounting of budgetary institutions, and p. 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.
Internal borrowing operations 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 of September 4, 2012 No. 02-06-10 / 3517, an example of borrowing funds using the financial security code "4" is given. 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 funds can also be carried out at the expense of earmarked funds.
Reflection on off-balance sheet accounts
According to paragraphs. 365 and 367 Instructions, approved. by order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n (hereinafter referred to as Instruction No. 157n), off-balance accounts 17 "Receipts of funds" and 18 "Disposals of funds" are opened to accounts 020100000 "Funds of the institution" for analytical accounting of outflows 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, amendments were made to these paragraphs of Instruction No. 157n, according to which off-balance sheet accounts 17 and 18 are also applied to account 304 06 (in terms of cash payments).
Reflection in accounting
Operations to raise funds at the expense of an appropriate source of financial security for the repayment of accounts payable accepted at the expense of another source of financial security do not belong 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 01.07.2013 No. 65n (hereinafter referred to as Instructions No. 65n), in this case, Articles 510 "Receipt to budget accounts" (610 "Disposal from budget accounts") of KOSGU apply.
Internal borrowing operations 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, operations on internal borrowing of money funds are reflected (for this, consider the example of borrowing funds under the financial security code "2" to pay off accounts payable under the financial security code "4"):
Documentary registration in the treasury authorities
The procedure for conducting cash transactions with funds of budgetary institutions by the territorial bodies of the Federal Treasury is regulated by order of the Federal Treasury dated 07.19.2013 No. 11n (hereinafter - Order No. 11n), with funds of autonomous institutions - by order of the Federal Treasury dated 08.12.2011 No. 15n (hereinafter - Order No. 15n ).
If the borrowing of funds is carried out within different personal accounts (for example, 21 and 20), then in accordance with clause 9 of Procedure No. 11n and clause 5 of Procedure No. 15n for making cash payments, the institution must submit to the Federal Treasury body an Application for cash expense (f . 0531801) (Request for return).
Thus, the use of domestic borrowing operations is an excellent tool for the timely repayment of accounts payable. Thanks to these operations, the institution can avoid interest and fines from the supplier for late payment and conduct business activities continuously, without waiting for appropriate funding.
We answer your questions
\u003e Question: How to correctly reflect the borrowing from 4 to 2 in the light of 17 and 18 off-balance sheet accounts?
Answer: Internal borrowing operations are carried out using account 304 06 "Settlements with other creditors". Paragraphs 365.367 of the Instruction, approved. By order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n, it was established that off-balance accounts 17 "Receipts of funds", 18 "Disposals of funds" are opened to account 030406000 "Settlements with other creditors" (in terms of cash settlements).
In the Letter of the Ministry of Finance of Russia dated December 28, 2016 No. 02-06-10 / 79177, an example is given on 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 there are 201 accounts.
Therefore, the situation indicated in the question will be reflected as follows:
1. Attraction of funds for payment of 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 budgetary institution in account 304 06 reflected operations on the transfer of investments when purchasing fixed assets from different sources for several financial support codes (2, 4, 5) and operations on internal borrowing of funds (between KFO 2 and 4). At the end of 2017, the loan repayment was reflected.
What type of BCC should be indicated to account 304 06 in the named operations? How are these business transactions and in which sections should they be reflected in the form 0503710 "Certificate on the conclusion by the institution of accounting accounts of the reporting financial year"?
Having considered the issue, we came to the following conclusion:
When reflecting in accounting transactions on internal borrowing of funds between the codes of financial support, account 304 06 is used with a CFC of the CIF type, and when purchasing a fixed asset from several sources of financing when transferring investments in its initial cost to the financial security code 4 - with a CBC of the type KRB.
When filling out the Certificate (f. 0503710), the turnovers on account 304 06 are reflected in two lines:
- for the KBK type KRB in terms of the acquisition of a fixed asset from several sources of financing when transferring investments in its initial value to the financial security code 4;
- for the KBK type KIF in terms of operations on internal borrowing of funds between the codes of financial security.
Rationale for the conclusion:
Using account 304 06 "Settlements with other creditors" in the accounting of a budgetary institution, in particular, operations under (clauses 72, 73, 146, 147 of the Instruction approved by the Ministry of Finance of Russia dated 16.12.2010 N 174n, hereinafter - N 174n):
- the direction of funds for the fulfillment of obligations assumed in the framework of another type of activity (financial support);
- transfer (acceptance) of the amount of investments in non-financial assets upon their acquisition (creation) at the expense of different codes of financial security (hereinafter - CFO), in order to accept them for accounting.
The formation of 1-17 bits of the account number 304 06 is carried out in accordance with the provisions of cl. 21, 21.1, 21.2 of the Instruction approved by the Ministry of Finance of Russia dated 01.12.2010 N 157n, Instruction N 174n. Account 304 06 is not included in the exceptions listed in Instruction N 174n, therefore, its 1-17 digits are formed in the general order as follows:
- 1-4 digits - analytical code of the type of function, service (work) of the institution, corresponding to the code of the section, subsection of the classification of budget expenditures;
- 5-14 digits - zeros, unless otherwise provided by the accounting policy of the institution;
- 15-17 categories - an analytical code of the type of receipts or disposals, corresponding to the code (component of the code) of the budget classification of the Russian Federation (analytical group of the subspecies of budget revenues, code of expenditures, analytical group of the type of sources of financing budget deficits).
When determining the type of budget classification code (hereinafter - KBK) used for a specific account, budgetary institutions have the right to use the information given in Appendix No. 2 to the Instruction approved by the Ministry of Finance of Russia dated 06.12.2010 No. 162n (hereinafter - Appendix No. 2). According to section 3 of Appendix No. 2 with account 304 06, the following types of KBK can be used:
- classification of budget expenditures (hereinafter - KRB);
- classification of budget revenues - in terms of income calculations;
- classification of funding sources (CIF) - in terms of calculations by sources of financing the budget deficit.
Based on the essence of the operations reflected in the case of 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 the types of financial support is carried out with reflection according to the articles of the analytical group of the type of sources of financing budget deficits 510 "Receipt to budget accounts", 610 "Disposal from budget accounts", according to "Receipt to accounts" KOSGU, 610 "Withdrawal from the accounts" of KOSGU related to the sources of financing the deficit (clauses 3.1.3 clauses 3.1 of section IV, clauses 1, 3 of section V of the Instructions approved by the Ministry of Finance of Russia dated 01.07.2013 N 65n, Appendix N 1 to the Ministry of Finance Russia from 28.12.2016 N 02-06-10 / 79177). Consequently, in a situation with internal borrowing of funds between KFO, account 304 06 is used with KBC type KIF.
In turn, the operation to transfer investments in the initial value of the fixed asset to KFO 4 is "expendable" in nature. That is, it reflects the costs, and specifically, the transfer and reception of costs incurred by the institution when acquiring a fixed 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 KBK of the KRB type.
Based on the foregoing, when reflecting in the accounting transactions for internal borrowing of funds between KFO, account 304 06 is used with KBC type KIF, and when purchasing a fixed asset from several sources of financing when transferring investments in its initial cost to KFO 4 - with KBC type KRB ...
The peculiarities of the preparation and presentation of consolidated financial statements of budgetary and autonomous institutions are determined by section II of the letter of the Ministry of Finance of the Russian Federation and the Federal Treasury dated 02.02.2018 NN 02-06-07 / 6076, 07-04-05 / 02-1648 "On the preparation and presentation of the annual budget reporting, consolidated financial statements of state budgetary and autonomous institutions by the chief administrators of the federal budget for 2017 ". In particular, when generating a Certificate on the conclusion by an institution of accounting accounts of the reporting financial year (f. 0503710) (hereinafter - Help (f. 0503710)), in column 1 "Accounting account number" for account 304 06, zeros are indicated in 1-17 digits (Clause 2.12 of the named letter). At the same time, the provisions of the Instruction approved by the Ministry of Finance of Russia dated March 25, 2011 N 33n (hereinafter referred to as N 33n) do not provide for the indication in 1-17 digits of the account number 304 06 zeros. 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, 1-17 categories of account number 304 06 are indicated in a general manner, unless the founder provides otherwise.
According to Instruction N 33n, the Reference (f. 0503710) reflects the turnover of accounting accounts subject to closure 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 on a state order and income-generating activities (columns 4, 5, 8, 9, 12, 13).
Account 304 06 in the cases considered in the issue is subject to closure in correspondence with account 401 30 "Financial result of past reporting periods". The exception is operations on pending settlements for accepting funds between sources of financial security, carried out within the balance of funds of the institution on the personal account (at the cash desk) of the institution, reflected on account 304 06 (Instructions N 174n).
The sum of the indicators formed as of January 1 of the year following the reporting year, before the final transactions, is reflected in columns 2-5, and the amount of final transactions to close 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 (Form 0503710) does not contain a breakdown into sections by income, expenses and funding sources. At the same time, based on the fact that when recording operations on internal borrowing of funds between KFOs, account 304 06 is used with a BCC of the CIF type, and when purchasing a fixed asset from several sources of financing when transferring investments in its initial cost to KFO 4 - with a KBK of the KRB type, when filling out the Certificate (f. 0503710), the turnovers on account 304 06 are reflected in two lines: by KBK of the KRB type and by KBK of the KIF type.
Prepared by:
Expert of the Legal Consulting Service 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 ACCOUNTING OF A BUDGETARY INSTITUTION
In the course of economic activity, budgetary institutions enter into commodity-money relations, as a result of which certain obligations arise to be fulfilled.
In the event that an institution does not meet its obligations on time, for example, to personnel, suppliers and contractors, tax authorities, these counterparties become creditors for it.
We will describe in this article about which 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, the activities of which, along with the Civil Code of the Russian Federation, are regulated by the Federal Law of 12.01.1996 N 7-FZ "On Non-Profit Organizations" (hereinafter - Law N 7-FZ) Article 32 of which stipulates that non-profit organizations, respectively, and budgetary institutions, maintain accounting and statistical reporting in the manner prescribed by the legislation of the Russian Federation.
Federal Law of 06.12.2011 N 402-FZ "On Accounting" (hereinafter referred to as Law N 402-FZ), which establishes uniform requirements for accounting, including accounting (financial) reporting, extends its effect, among other things, to non-profit organizations, which is established by paragraph 1 of Article 2 of the said law.
Along with Law No. 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 No. 402-FZ).
The program for the development of federal standards for public sector organizations was 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 recognizing as invalid the 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 dated November 25, 2016 N 218n "On amendments to the order of the Ministry of Finance of the Russian Federation dated April 10, 2015 N 64n" 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 since not all of the stipulated federal standards have been approved, the rules of accounting and preparation of financial statements approved by authorized federal executive bodies are applied before they are approved by the state accounting regulation bodies. and the Central Bank of the Russian Federation prior to the entry into force of Law N 402-FZ, in particular:
A unified chart of accounts for accounting for government bodies (government bodies), local government bodies, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its use, approved by Order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n (hereinafter - Instruction N 157n);
Chart of accounts for accounting of budgetary institutions and Instructions for its use, 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 by budgetary institutions of other settlements with creditors 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 define for what purposes such an account is needed. We will cite the correspondence of accounts to reflect 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.
In accounting for autonomous institutions, account 304 06 "Settlements with other creditors" is used for individual transactions. At present, instructions No. 157n and 183n cover the procedure for applying this account narrowly. However, as practice shows, it has a wider application. In the article we will define for what purposes such an account is needed. We will cite the correspondence of accounts to reflect 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 operations, settlements for which should be taken into account on account 0 304 06 000, one can single out the following operations:
- on the acceptance for accounting of non-financial and financial assets, settlements for obligations, the financial result according to the transfer act (separation balance sheet) during the reorganization of an institution by merging, joining, splitting, separating or changing the type of institution;
- on internal borrowing of funds between sources of financial security, within the balance of funds on the institution's account, with their subsequent reimbursement;
- to pay for non-financial assets from various sources of financing;
- on the termination of the institution's obligations assumed under a civil law contract, offsetting a homogeneous counterclaim for the payment of penalties (penalties, fines) for violation of the terms of the contract;
- on withholding at the expense of the amounts of a cash pledge (deposit) provided to secure the execution of contracts, in the amount of satisfaction of the claim of the pledgee;
- on deduction from the amount of wages, the amount to pay off indebtedness for compensation for damage, for other sources of financing.
Let's consider 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 in the accounting accounts for the period of the institution's activity to the corresponding accounting accounts of the autonomous institution when changing the type is given in clause 10 of the 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 or budgetary institution from the beginning of the current financial year and recorded in the relevant accounting accounts is carried out on the date of changing the type of a state or budgetary institution to an autonomous one based on a certificate (f. 0504833). The formation of incoming balances at an autonomous institution is reflected by the following entries:
Formation of incoming balances: |
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by objects of non-financial assets | ||
for amortization accrued on fixed assets and intangible assets | ||
by financial assets |
(debit balance) | |
(credit balance) |
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for the obligations of the institution |
(credit balance) |
|
(debit balance) | ||
Formation of settlements with the founder regarding the book value of objects of especially valuable property, which the institution is not entitled to independently dispose of | ||
Reflection of the indebtedness of an autonomous institution for the transfer of receivables from previous years to the budget income (when a government institution changes) |
Internal borrowing of funds between sources of financial security within the balance of funds on the institution's account with their subsequent reimbursement.In the activities of autonomous institutions, situations sometimes arise when funds from other sources of funding are temporarily attracted to fulfill an obligation to a supplier (executor), taken within the framework of one type of financial security (activity).
Correspondence of accounts reflecting 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, the named transactions can also be used by autonomous institutions without specifying the code of the analytical type of receipts, disposals of the accounting object.
For example, in the table, we give the procedure for reflecting in the accounting of an autonomous institution the payment of accounts payable, formed as part of the fulfillment of a state task, within the balance of funds on the personal account of the institution, received from income-generating activities, with subsequent reimbursement of the funds raised at the expense of subsidies.
Activity code 2 |
Activity code 4 |
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Reflection of accounts payable as part of the fulfillment of a state task |
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4 109 xx xxx | |
Attraction of funds for the execution of accounts payable by type of activity 4 at the expense of the balance of funds by type of activity 2 | ||||
Payment of debt from the personal account of the institution |
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| ||
Restoration of a financial source of security 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 raised funds from income-generating activities in the amount of 20,000 rubles. Upon receipt of subsidies for the implementation of the state assignment in the amount of 800,000 rubles. spent funds received from income-generating activities have been recovered. The institution's personal account is opened with the OFK. The amount of utilities is included in the cost price of services provided by the institution as part of overhead costs.
In the accounting of an autonomous institution, these operations must be reflected as follows:
Amount, rub. |
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---|---|---|---|
The debt of the institution for public services is reflected | |||
Funds were attracted 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 fulfillment of obligations will be carried out | |||
The debt to the contractor is repaid from the personal account of the institution | |||
Received subsidies for the implementation of the state assignment | |||
Recovered funds received from income-generating activities | |||
Acquisition of non-financial assets from various sources of funding. When situations arise when there are not enough funds for one type of activity to acquire non-financial assets, funds from other activities are attracted to acquire them, for example, partly through subsidies and partly through funds from income-generating activities.
Despite the fact that such objects are acquired at the expense of funds received from various types of activities, they must be taken into accounting for one of them, within which they are planned to be used.
How to reflect in accounting transactions for the acquisition of property from different sources of funding, we will consider an example.
An autonomous institution entered into an agreement with a supplier for the purchase of equipment (especially valuable movable property) in the amount of RUB 500,000. For payment under the contract, funds from a targeted subsidy were raised in the amount of 450,000 rubles. 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 fulfillment of the state order. The payment was made from the personal account of the institution opened with the OFK.
The named operations 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 from the type of activity code 5 to code 4 is reflected | |||
The transfer (acceptance) of investments in equipment from the code of the type of activity 2 to code 4 is reflected | |||
Accepted for accounting equipment at the generated cost | |||
Payment for the equipment was made at the expense of the subsidy funds | |||
Payment for the equipment was made at the expense of funds received from income-generating activities |
Withholding of the amount of forfeits (penalties, fines) for violation of the terms of the contract upon termination of the institution's obligations under a civil contract.Civil law contracts must necessarily provide for the conditions on the performer's liability for failure to perform or improper performance of the obligation and on the payment of a penalty in favor of the customer, in accordance with which the autonomous institution has the right to demand from the performer the irreproachable fulfillment of the obligations assumed by him under the civil law contract.
In case of non-fulfillment (improper fulfillment), the autonomous institution has the right to present to the supplier (performer, contractor) a forfeit stipulated by the contract, which is recognized as the institution's own income (for income-generating activities).
It should be borne in mind that the fact of non-fulfillment or improper fulfillment of the main obligation by the supplier (performer, contractor) must be documented. Such a document may be an act of acceptance of goods, works, services (or another document stipulated by the customs of business turnover), which must contain information on the performance of the obligation by the contractor, on the accepted results of the performance of the contract, including the amount of forfeit (interest, fines), containing obligatory details provided for primary accounting documents (Letter of the Ministry of Finance of the Russian Federation of 04.09.2012 No. 02-06-10 / 3525).
Correspondence of accounts for reflecting in accounting transactions on acceptance, fulfillment of obligations assumed within the framework of a civil law contract, as well as transactions on filing claims for payment of penalties is given in the Letter of the Ministry of Finance of the Russian Federation dated 03.25.2013 No. 02-06-07 / 9374.
The procedure for reflecting in the accounting of autonomous institutions the accrual of forfeit in accordance with the correspondence of accounts given in the named letter, we will consider an example.
The delivery of materials (other movable property) to the autonomous institution was made in violation of the term prescribed in the civil law contract. The amount under the agreement was 80,000 rubles. This fact was recorded in the act of acceptance of materials with an indication of the amount of the penalty charged to the supplier in the amount of 5,000 rubles. Materials belong to other material supplies - other movable property. The settlement with the supplier for the supplied materials was made at the expense of the subsidy allocated for the fulfillment of the state assignment, from the personal account of the autonomous institution opened in the OFK.
Amount, rub. |
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---|---|---|---|
Material stocks taken into account | |||
Submitted under the terms of a civil contract | |||
The funds were transferred to the contractor according to the contract (subject to the counterclaim) (80,000 - 5,000) rubles. | |||
Reflected the termination of counterclaims by offset (according to the act of acceptance of materials) | |||
Withholding at the expense of the sums of the cash pledge (deposit) provided as security for the execution of contracts in the amount of satisfaction of the claim of the pledgee. 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 25.12.2014 “On the use of the security provided by the supplier (contractor, performer) for the execution of the contract in connection with non-fulfillment of obligations related to return of advance payment "(hereinafter - Letter No. 02-02-04 / 67438) is provided: if the supplier (contractor, contractor) violated the 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 changes planned to be made to Instruction No. 183n, the reduction of accounts payable on the received amounts of deposits and pledges, including securing applications for participation in a tender (auction), as well as securing the execution of contracts (agreements) in the amount of satisfaction of the pledgee's claim is reflected with the following entry:
Account debit 3 304 01 000 "Settlements on funds received at a temporary disposal"
Credit account 3 304 06 000 "Settlements with other creditors"
Amounts of withheld security received:
- during the financial year in which the payment of obligations under the contract was carried out, are recorded on the corresponding personal account of the autonomous institution as recovery of cash expenditures. These funds can be used to fulfill the obligation with the clarification of the plan of financial and economic activities.
If the payment of obligations under the contract was carried out by an autonomous institution from the same personal account on which the funds contributed as security for the performance of the contract were recorded, withholding 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 security for the fulfillment of a state (municipal) task, they are recorded in the personal account of an autonomous institution and are reflected in the plan of financial and economic activities as amounts of receivables from previous years that arose in due to violation of obligations related to the performance of the contract under the code of article 130 "Income from the provision of paid services (works)" 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 of 01.07.2013 No. 65n.
If the source of financial security under the contract was 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 withheld security are accounted for without the right to spend on the corresponding personal account of the autonomous institution before the institution provides information on transactions with targeted subsidies provided to the state (municipal) institution (annex to the Requirements for the plan of financial and economic activities of the state (municipal) institution, approved by the Order of the Ministry of Finance of the Russian Federation of July 28, 2010 No. 81).
Letter No. 02-02-04 / 67438 contains the correspondence of accounts, with the help of which this operation should be reflected.
A demand has been submitted to the supplier (contractor): |
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on the return of an advance on the terms of a state (municipal) contract | ||
on the payment of interest for the use of someone else's money | ||
Withholding at the expense of the amounts of a cash pledge (deposit) provided to secure the execution of contracts (agreements) in the amount of satisfaction of the pledgee's claim | ||
Reduction of accounts receivable in the amount withheld from the amounts of the cash collateral (deposit) provided to secure the performance of contracts | ||
Crediting of the amount paid by a credit institution under a bank guarantee at the request for payment of the amount of money under a bank guarantee: |
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regarding the fulfillment of the requirement for the return of the advance on the terms of the state (municipal) contract | ||
in terms of the fulfillment of the requirement to pay interest for the use of other people's funds. Additionally, a decrease in the amount of security for obligations is reflected on the off-balance sheet account "Security for the fulfillment of obligations" | ||
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Transfer of the amount received from a credit institution at the request of the payment of the amount of money under a bank guarantee, in the event of non-return of the advance, to, intended for accounting for transactions with funds provided to autonomous institutions from the respective budgets of the budgetary system of the Russian Federation in the form of subsidies for other purposes, as well as budget investments | ||
Crediting the amount of withheld collateral to a personal account designed to record transactions with funds provided to autonomous institutions from the corresponding budgets of the budgetary system of the Russian Federation in the form of subsidies for other purposes, as well as budget investments (in the amount of the previously paid advance) |
Reduction of the debt of the accountable person (the guilty person) for the return of unused funds (monetary documents) (damage) by the amount of deductions made from salaries (scholarships), other payments, for other types of financial support (activities). Sometimes for the production of deductions from the salary of the accountable person (the guilty person), the unused funds (damage) issued (arisen) for one type of activity are not enough. If there is a salary accrued from other sources of funding, the remaining amount is withheld from it. In this case, account 0 304 06 000 is also used. Correspondence of accounts to reflect such an operation is provided for by the changes planned to be made to Instruction No. 183n, namely:
- reduction of the debt of the accountable person (guilty person) for the return of unused funds (monetary documents) (damage) in the amount of deductions made from wages (scholarships), other payments, for a different type of financial support (activity) is reflected by the entry:
Account debit 0 304 03 000 "Calculations of deductions from payments for wages"
Credit account 0 304 06 000 "Settlements with other creditors"
- reduction of accounts receivable for accountable persons (guilty persons) for the return of unused funds (monetary documents) (damage), when deducting from the amounts of wages (scholarships) for a different type of financial support (activity) is reflected by the following entry:
Account debit 0 304 06 000 "Settlements with other creditors"
Credit accounts 0 208 00 000 "Settlements with accountable persons", 0 209 00 000 "Settlements for damage and other income."
In the presented material, the main transactions are considered, when reflected in accounting, account 0 304 06 000 is used. Transactions on closing settlements for 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 the previous reporting periods”. Transactions on pending settlements on internal borrowing of funds between sources of financial security, carried out within the balance of funds of the institution on the personal account (at the 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-budgetary Funds, State Academies of Sciences, State (Municipal) Institutions, approved by By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.
Instructions for the use of the Chart of accounts for accounting of autonomous institutions, approved by By order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.
Methodological recommendations on the procedure for reflecting transactions with assets, liabilities and financial results in accounting and financial statements when deciding during a financial year to transform a state (municipal) institution by changing its type, approved. Letter of the Ministry of Finance of the Russian Federation dated December 22, 2011 No. 02-06-07 / 5236
In the economic activities of an institution, a situation may arise when financing for a certain source of financial security is not enough to pay off the existing accounts payable. This may be due to a temporary lack of funding for this source.
For example, an institution may need to urgently pay a debt for communication services or utilities in order to prevent the respective provider from interrupting the provision of 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. We will consider the procedure for reflecting such transactions in the accounting in this article.
BASIS FOR REFLECTING DOMESTIC BORROWING OPERATIONS
The possibility of using operations for internal borrowing of funds is directly provided for in paragraphs. 146 and 147 of the Instruction, approved. by order of the Ministry of Finance of the Russian Federation of 16.12.2010 No. 174n (hereinafter referred to as Instruction No. 174n), which is used in the accounting of budgetary institutions, and p. 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.
Internal borrowing operations 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 of September 4, 2012 No. 02-06-10 / 3517, an example of borrowing funds using the financial security code "4" is given. 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 funds can also be carried out at the expense of earmarked funds.
REFLECTION ON BALANCE ACCOUNTS
According to paragraphs. 365 and 367 Instructions, approved. by order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n (hereinafter referred to as Instruction No. 157n), off-balance accounts 17 "Receipts of funds" and 18 "Disposals of funds" are opened to accounts 020100000 "Funds of the institution" for analytical accounting of outflows 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, amendments were made to these paragraphs of Instruction No. 157n, according to which off-balance sheet accounts 17 and 18 are also applied to account 304 06 (in terms of cash payments).
In the Letter of the Ministry of Finance of Russia dated December 28, 2016 No. 02-06-10 / 79177, an example is given on 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 there are 201 accounts.
REFLECTION IN ACCOUNTING
Operations to raise funds at the expense of an appropriate source of financial security for the repayment of accounts payable accepted at the expense of another source of financial security do not belong 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 01.07.2013 No. 65n (hereinafter referred to as Instructions No. 65n), in this case, Articles 510 "Receipt to budget accounts" (610 "Disposal from budget accounts") of KOSGU apply.
Internal borrowing operations 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, operations on internal borrowing of money funds are reflected (for 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. Attraction of funds for payment of 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).
DOCUMENTAL REGISTRATION IN THE TREASURY BODIES
The procedure for conducting cash transactions with funds of budgetary institutions by the territorial bodies of the Federal Treasury is regulated by order of the Federal Treasury dated 07.19.2013 No. 11n (hereinafter - Order No. 11n), with funds of autonomous institutions - by order of the Federal Treasury dated 08.12.2011 No. 15n (hereinafter - Order No. 15n ).
If the borrowing of funds is carried out within different personal accounts (for example, 21 and 20), then in accordance with clause 9 of Procedure No. 11n and clause 5 of Procedure No. 15n for making cash payments, the institution must submit to the Federal Treasury body an Application for cash expense (f . 0531801) (Request for return).
Thus, the use of domestic borrowing operations is an excellent tool for the timely repayment of accounts payable. Thanks to these operations, the institution can avoid penalties and fines from the supplier for late payments and conduct business activities continuously, without waiting for appropriate funding.
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