What is an off-balance account in a budgetary organization. Off-balance sheet accounting in budgetary institutions
Should the items included in the main fund of the school museum be taken into account on the off-balance sheet? Are the signature key certificate and ITS subscription for the 1C program taken into account on the off-balance sheet account? Are real estate objects reflected on the off-balance sheet account before the registration of operational management rights to them? On the basis of what documents is the receipt to the off-balance account "Awards, prizes, cups and valuable gifts, souvenirs" of material assets acquired for presentation (rewarding) during sports and cultural events, as well as the write-off of these values? At what point is the debt of insolvent debtors reflected in the off-balance sheet account? Can the cost of up to 3,000 rubles. inclusively, recorded on off-balance sheet account 21, included in the composition of especially valuable movable property? If so, should the write-off of such objects be coordinated with the founder? Is it necessary at the end of the year to make transactions to conclude indicators on off-balance sheet accounts 17 and 18 with negative values \u200b\u200breflected? Are institutions entitled to introduce additional ones?
Should the items included in the main fund of the school museum be taken into account on the off-balance account 01?
Since such items are not reflected in the balance sheet of the institution, in order to ensure their safety, it is advisable to keep records of them on the off-balance sheet account "Property received for use."
Rationale.According to the latest changes introduced by Order of the Ministry of Finance of the Russian Federation of November 16, 2016 No. 209n in paragraph 333 of Instruction No. 157n, in addition to movable and immovable property received by the institution for gratuitous and reimbursable (except for financial lease) use, the off-balance sheet account should reflect objects that in accordance with the legislation of the Russian Federation, are not subject to accounting on the balance sheet of the institution (in particular, museum items and museum collections included in the state part of the Museum Fund of the Russian Federation).
By virtue of the provisions of Art. 7 of the Federal Law of 26.05.1996 No. 54-FZ "On the Museum Fund of the Russian Federation and Museums in the Russian Federation" reflection of museum items and collections on the balance sheet of the museum (in our case we are talking about a school museum) is not allowed. Accounting for such objects is carried out using special accounting documentation that provides the possibility of full identification of these objects and contains information about their location, safety, form of use and other information. In the school museum, an inventory book is kept for accounting and scientific description of museum items.
Taking into account the innovations introduced in clause 333 of Instruction No. 157n, as well as in order to control the safety and movement of objects that make up the fund of the school museum, in the author's opinion, it is advisable to keep records of such objects on an off-balance sheet account.
Are the signature key certificate and ITS subscription for the 1C program counted on off-balance account 01?
Are real estate objects reflected on the off-balance sheet account 01 before registration for them operational management rights?
Yes, such items should be reflected in the off-balance sheet account.
Rationale. Real estate objects, rights to which are subject to state registration, are accepted for accounting in fixed assets on the basis of primary documents with the obligatory attachment of documents confirming the state registration of the right or transaction (clause 36 of Instruction No. 157n).
Prior to the emergence of the operational management right to the specified property, the balance sheet accounts (namely, account 0 106 00 000) reflect the amount of capital investments made in the amount of the institution's actual costs in non-financial assets.
At the same time, information in monetary terms about the state of property held by the institution, but not assigned to it on the basis of the right of operational management, including during the period of registration of state registration of the right of operational management, is subject to reflection on off-balance accounts (clause 3, 332 of Instruction No. 157n).
Taking into account the foregoing, real estate objects that are in use by the institution before registration should be reflected in the off-balance sheet account. At the same time, we note that the operating costs of an institution associated with the maintenance of these objects during the period of state registration of real rights are recognized as the costs of the institution of the current financial year. This conclusion is confirmed by the letters of the Ministry of Finance of the Russian Federation dated 11.11.2016 No. 02-06-10 / 66367, dated 02.08.2016 No. 02-06-10 / 45225, dated 14.10.2015 No. 02-07-10 / 58921, dated 17.07.2015 No. 02-07-10 / 41190.
On the basis of what documents is the receipt to the off-balance account 07 "Awards, prizes, cups and valuable gifts, souvenirs" of material assets acquired for presentation (rewarding) in the course of sports and cultural events, as well as the cancellation of these values \u200b\u200bformalized?
The receipt of material assets acquired for the purpose of their delivery (rewarding) is confirmed by the shipping documents duly executed (invoices, sales receipts, etc.). The list of documents used for writing off the values \u200b\u200bhanded over is established by the institution independently as part of the formation of an accounting policy. Such documents can be an act of delivery, an order for holding an event, an event plan approved by the competition committee, a protocol with a list of awarded persons attached.
Justification... In accordance with clause 345 of Instruction No. 157n, the off-balance account is intended to account for prizes, banners, cups established by different organizations and received from them for awarding winning teams, as well as material assets acquired for the purpose of awarding (donating), including valuable gifts and souvenirs. Prizes, banners, cups are taken into account on the off-balance sheet during the entire period of their stay in this institution.
Awards, prizes, cups, including rolling ones, are taken into account in the conditional assessment: one item - one ruble. Material assets acquired for the purpose of presenting (rewarding), donations, including valuable gifts, souvenirs, are reflected at the cost of their acquisition.
The receipt of material assets acquired for the purpose of their presentation (rewarding) is confirmed by the shipping documents, duly executed:
1) invoices confirming the delivery of material assets;
2) sales receipts attached by reporting persons to the advance report, in the case of buying souvenirs, awards, prizes for cash.
The listed documents are a sufficient basis for the acceptance of material assets for accounting. In this case, the registration of an additional primary accounting document in the form of a receipt order (f. 0504207) is not required in this case (Letter of the Ministry of Finance of the Russian Federation dated 07.12.2016 No. 02-07-10 / 72795).
The awarded awards, prizes and souvenirs are subject to debiting from the off-balance sheet account. Write-off operations must be formalized with the corresponding primary documents.
Recall that the requirements for primary accounting documents that formalize business transactions (facts of economic life), in which public sector organizations are involved, are determined by Instruction No. 157n. So, according to clause 7 of this instruction, primary accounting documents are accepted for accounting if they are drawn up according to unified forms of documents approved in accordance with the legislation of the Russian Federation by legal acts of authorized executive bodies, and in the case of documents, the forms for which are not unified, must contain all mandatory requisites. Self-developed forms of documents are established by institutions within the framework of accounting policies.
The unified forms of documents used by state (municipal) institutions are approved by the Order of the Ministry of Finance of the Russian Federation of March 30, 2015 No. 52n. Since this normative act does not establish a unified form of the primary accounting document for the registration of the presentation of awards, souvenirs and prizes, the procedure for carrying out these operations, including their documentary registration, should be regulated by the acts of the institution when forming the accounting policy. Such clarifications are given in the Letter of the Ministry of Finance of the Russian Federation dated July 22, 2015 No. 02-06-10 / 42173. In addition, the letter specifies that as the primary document confirming the delivery of awards, souvenirs, prizes in the framework of official events, an act of delivery may be used, the form of which is established in the accounting policy in compliance with the mandatory requirements for the composition of the details. At the same time, the Ministry of Finance draws attention: due to the publicity of such events or the existing customs of the protocol, the signing of documents on delivery by the awarded persons is not provided.
The Letter of the Ministry of Finance of the Russian Federation dated 04.10.2013 No. 02-05-10 / 41316 also confirms the above position. The specialists of the financial department point out that the procedure for writing off the write-off of material assets spent during mass events, as well as the list of documents confirming the validity of the expenses incurred, are established by the institution as part of the formation of its accounting policy. In their opinion, such documents may include an order for holding an event, an event plan approved by the competition committee, and a protocol with a list of winners who were awarded prizes and gifts.
At what point is the debt of insolvent debtors reflected in the off-balance sheet account 04?
At the time the commission of the institution on the receipt and disposal of assets makes a decision to write off such debt from the balance sheet.
Rationale. In accordance with clause 339 of Instruction No. 157n, the off-balance sheet account "Debt of insolvent debtors" is designed to record the debts of insolvent debtors from the moment the institution's commission for the receipt and disposal of assets makes a decision to write it off the balance sheet of the institution. The provisions of this clause are given taking into account the latest changes introduced by Order of the Ministry of Finance of the Russian Federation dated 01.03.2016 No. 16n (hereinafter - Order No. 16n).
Before making changes to the off-balance sheet account, the debt of insolvent debtors was taken into account from the moment it was recognized in the manner prescribed by the legislation of the Russian Federation, by an act of the chief administrator of budget revenues, unrealistic to be collected and written off from the balance sheet of the institution.
Thus, now the institution sets itself the moment of writing off the debt of insolvent debtors from the balance sheet. To do this, the Commission on the receipt and disposal of assets makes an appropriate decision. That is, now the institution does not have to wait for the expiration of the limitation period or, for example, for a court decision on recognizing the debt as insolvent in order to write off the overdue receivables from the balance sheet.
It is also worth noting that insolvent debtors' debts written off from the balance sheet are accepted for accounting on an off-balance sheet account if there are grounds for resuming the collection procedure. If there are no such grounds, the debt written off from the balance sheet of the institution is not accepted for off-balance accounting. This clarification was added by Order No. 16n to clause 339 of Instruction No. 157n.
On the basis of the decision of the commission of the institution for the receipt and disposal of assets on the recognition of the debt as hopeless for collection in the event of the availability of documents confirming the termination of the obligation by the death (liquidation) of the debtor, as well as in other cases provided for by the legislation of the Russian Federation, including after the end of the period of possible renewal of the collection procedure debt in accordance with the legislation of the Russian Federation, the debt is subject to write-off from the off-balance sheet account.
Can fixed assets worth up to 3,000 rubles. inclusively, recorded on off-balance sheet account 21, included in the composition of especially valuable movable property? If so, should the write-off of such objects be coordinated with the founder?
The list of especially valuable movable property of a budgetary (autonomous) institution is approved by its founder. When compiling such lists, not only the value of the property is taken into account, but also their significance. For example, the list of especially valuable property includes objects without which the implementation by a budgetary (autonomous) institution of the main activities provided for by its charter will be significantly hampered. At the same time, the cost of such objects does not matter.
When assigning individual fixed assets worth up to 3,000 rubles. including in the composition of especially valuable movable property, the write-off of such objects is subject to agreement with the founder.
Rationale.In accordance with clause 373 of Instruction No. 157n off-balance sheet account 21 is intended for the bookkeeping of fixed assets in operation of the institution with a value of up to 3,000 rubles. inclusive, with the exception of objects of the library fund and real estate objects, in order to ensure proper control over their movement.
The procedure for classifying the property of an autonomous or budgetary institution to the category of especially valuable movable property was approved by Decree of the Government of the Russian Federation of July 26, 2010 No. 538 (hereinafter referred to as Order No. 538).
By virtue of clauses 2, 3 of the above procedure, lists of especially valuable movable property of budgetary institutions are determined by the relevant bodies exercising the functions and powers of the founder. With regard to autonomous institutions, lists of especially valuable movable property are determined:
a) federal state bodies exercising the functions and powers of the founder - in relation to autonomous institutions created on the basis of federal property;
b) in accordance with the procedure established by the supreme executive body of state power of the constituent entity of the Russian Federation - in relation to autonomous institutions that are created on the basis of property owned by the constituent entity of the Russian Federation;
c) in the manner established by the local administration - in relation to autonomous institutions that are created on the basis of property in municipal ownership.
When determining the lists of especially valuable movable property of autonomous or budgetary institutions, they must be included in such property (clause 4 of Procedure No. 538):
1) movable property, which:
- for federal autonomous and budgetary institutions - from 200,000 to 500,000 rubles;
- for autonomous institutions that are created on the basis of property owned by the subject of the Russian Federation and budgetary institutions of the subject of the Russian Federation - from 50,000 to 500,000 rubles;
- for autonomous institutions, which are created on the basis of property in municipal ownership, and municipal budgetary institutions - from 50,000 to 200,000 rubles;
2) other movable property, without which the implementation by an autonomous or budgetary institution of the main activities provided for by its charter will be significantly hampered;
3) property, the alienation of which is carried out in a special procedure established by laws and other regulatory legal acts of the Russian Federation, including museum collections and items that are in federal ownership and included in the state part of the Museum Fund of the Russian Federation, as well as documents of the Archive Fund of the Russian Federation and the national library fund.
Taking into account the above, fixed assets worth up to 3,000 rubles. can be included in the composition of especially valuable movable property not by the criterion of the value of objects, but by the criterion of significance for the conduct of the main activities of the institution.
In accordance with paragraphs 2, 3 of Art. 298 of the Civil Code of the Russian Federation, a budgetary (autonomous) institution without the consent of the owner is not entitled to dispose of especially valuable movable property assigned to it by the owner or acquired at the expense of funds allocated by the owner for the acquisition of such property. Proceeding from this, and also taking into account the peculiarities of the write-off of federal property established by Decree of the Government of the Russian Federation No. 834 of October 14, 2010, the budgetary (autonomous) institution must agree with the founder to write off 21 fixed assets from the off-balance sheet account, which belong to especially valuable movable property, fixed for the institution by the founder or acquired at the expense of funds allocated by the founder.
Is it necessary at the end of the year to make transactions to conclude indicators on off-balance sheet accounts 17 and 18 with negative values \u200b\u200breflected?
No, it doesn `t need.
Rationale. The procedure for the use of off-balance sheet accounts 17 "Cash inflows" and 18 "Cash outflows" is determined by paragraphs 365 and 367 of Instruction No. 157n, respectively.
Off-balance sheet account 17 is opened to accounts 0 201 00 000 "Institutional funds", 0 210 03 000 "Settlements with the financial authority in cash", 0 304 06 000 "Settlements with other creditors" (in terms of cash settlements) and is intended for analytical accounting of cash receipts (excluding receipts from refunds of expenses of the current financial year), as well as for accounting for the return of excessively received income (income from advances) (except for the return by the accounting entity of the balances of subsidies (grants) of previous years not used by him) to bank accounts of the accounting subject, to the personal account opened for him by the Federal Treasury body (financial authority), to the account of operations with cash, as well as to the cash office of the accounting subject.
In addition, the specified account is intended for accounting by the institution, the recipient of budgetary funds of operations on receipt of budget funds (their refunds) to its bank accounts, provided by the main manager (manager) of budgetary funds, for the implementation of payments on expenditures by the manager (recipient) of budgetary funds subordinate to it and (or) sources of financing the budget deficit and for accounting by institutions of operations for the return of receivables for expenses (proceeds from recovery of expenses) of previous years.
Off-balance sheet account 18 is also opened for accounts 0 201 00 000, 0 210 03 000, 0 304 06 000 (in terms of cash settlements) and is intended for analytical accounting of cash outflows, as well as refunds of expenses (excessive transfers) of the current year from bank accounts the subject of accounting, from the personal account opened for him by the Federal Treasury (financial authority), from the account of operations with cash, as well as from the cash desk of the accounting subject.
At the end of the current fiscal year, the key figures (balances) on off-balance sheet accounts 17 and 18 are not transferred to the next fiscal year.
Prior to the introduction of amendments to clauses 365, 367 of Instruction No. 157n by Order of the Ministry of Finance of the Russian Federation No. 16n dated 01.03.2016, it was necessary at the end of the year to carry out operations to conclude indicators for off-balance accounts 17 and 18 with a minus sign.
With the adoption of the amendments, such provisions are excluded. Consequently, now the final operations on the specified accounts are not performed.
Are institutions entitled to enter additional off-balance sheet accounts?
Yes, this right is spelled out in clause 332 of Instruction No. 157n.
Rationale.According to clause 332 of Instruction No. 157n, institutions have the right to introduce additional off-balance sheet accounts to collect information in order to ensure management accounting, as well as to ensure internal control over the safety of property issued for use.
Additional off-balance sheet accounts can be entered, for example, for accounting:
fuel cards;
periodical literature purchased not to replenish the library fund, for example, various accounting journals (recall that for accounting for library periodicals, Instruction No. 157n has set aside off-balance account 23 "Periodicals for use");
inventories transferred to storage (recall that Instruction No. 157n established an off-balance account only for accounting for inventories accepted for storage).
Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Off-budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved By order of the Ministry of Finance of the Russian Federation dated 01.12.2010 No. 157n.
Any institution, firm or enterprise for keeping records of values \u200b\u200bthat are in possession, but are not assigned to the object by the right of management, maintain off-balance accounts, regulated by Section VII "Instructions for the application of the Unified Chart of Accounts for Accounting ..." approved by the Minister of Finance of the Russian Federation.
According to paragraph No. 332 of this instruction off-balance sheet accounting in budgetary institutions has such a list of objects that must be included in the register:
- values, which include rented immovable and movable property that does not belong to the company, but is in its use;
- accounting for material assets provided for by the procedure outside the balance sheet accounts;
- strict reporting documentation;
- awards, gifts;
- periodicals and literature, regardless of its value and quantity;
- all funds and objects worth up to 3 yew. rubles, which were put into operation.
Rules for maintaining off-balance sheet accounting in budgetary structures
According to No. 157 of the above instruction, off-balance accounts are kept according to a simple scheme. This means that all values, their issuance, delivery and operation are strictly recorded in the reporting documentation. In addition, the repayment of official obligations regarding the object, the provision of guarantees is recorded.It can be concluded that off-balance sheet accounts display all transactions with values, regardless of their receipt and disposal.
However, it is worth noting several difficulties that are associated with keeping records. It:
- Lack of regular inventory of all the values \u200b\u200bthat the budgetary organization has;
- Lack of clear documentation, which reflects all transactions with values \u200b\u200brelated to the off-balance sheet account;
- Lack of accumulative accounting registers;
- Most institutions do not deal with off-balance sheet accounting.
The main purpose of off-balance sheet accounting
The purpose of off-balance sheet accounting is to correctly calculate all assets and funds that are withdrawn from the use of the institution and are not displayed in the balance sheet. Therefore, off-balance sheet accounting is necessary for:- Registration of all documentation on the receipt of an object, value in possession, use or disposal from the company;
- Control over the property that is in the possession of the institution;
- To analyze the needs of managing the organization, the possible use of the facility to achieve the goals in the future.
Organizations on a daily basis are faced with situations when it is not possible to reflect property on balance sheet accounts. In accounting, off-balance sheet accounts are used to reflect transactions with valuables that are not objects of balance sheet accounting. It should be noted that information for off-balance sheet accounting, as well as on balance sheet, is reflected in the reporting (information on off-balance accounts f.050730, f.0503130 and f. 050830), in connection with which it is necessary to observe the correctness of the entered data so as not distort reporting.
How off-balance sheet accounts work
Instruction 157n provides for thirty-one off-balance sheet accounts. We remind you that the accounting entity has the right to use additional off-balance sheet accounts. To use additional accounts, they should be included in the working chart of accounts and approved when forming the Accounting policy.The movement on off-balance sheet accounts is reflected as follows - the debit takes into account the increase in values \u200b\u200bon the account, and on the credit - a decrease, since all accounts are active. Recording on accounts, in contrast to balance sheets, is simple; you do not need an offsetting account to form a posting.
The main business situations in which the institution, in accordance with the current legislation, needs to make entries on off-balance sheet accounts.
Lease of non-financial assets
Prior to the entry into force of the amendment to Instruction 157n of 03/31/2018, the accounting of both leased property and property received for free use was kept on account 01 "Property received for use." In the latest revision of Instruction 157n, the purpose of account 01 is interpreted differently: “The account is intended for accounting for property received by the institution for use, which is not leased”. These changes are related to the introduction of account 111.40 “Rights to use non-financial assets”, which currently records the rights to use non-financial assets in accordance with the terms of lease agreements.It is important to take into account the differences in accounting on accounts 01 and 111.40:
1. On account 01, each separate object of non-financial assets was accounted for with inventory numbers assigned by the asset holder and specified in the acceptance certificate. In this case, the assessment of the accounting object was made at its value indicated by the balance holder. In the absence of a cost estimate of objects, it is allowed to take into account a conditional estimate - 1 object \u003d 1 ruble
2. On account 111.40, the rent is taken into account, and not the cost of the object itself. To reflect in the accounting changes in the legislation on lease transactions made in the off-set period, the following actions should be performed:
- to take into account in the account 111.40 in correspondence with 401.30 the sum expression of the lease value for the property received for lease (the operation is drawn up by an accounting statement);
- write off the balance from account 01 in relation to the rented property.
For reflection in the program "1C: Accounting of a state institution 8" rev. 2.0, the property received for rent provides for the document “ Acceptance of fixed assets, intangible assets, regulatory legal acts for accounting"With a specialized type of operation" Receipt to account 01.02».
The document must indicate:
- data on the MOL responsible for the non-financial asset;
- information about the lessor and the lease;
- information about the object of fixed assets itself.
Obtaining non-exclusive rights to use software products
Consider the reflection of non-exclusive rights of use for the results of intellectual activity in the accounting of an institution. In accordance with clause 66 of Instruction 157n, intangible assets received for use by the institution (licensee) are subject to accounting on off-balance sheet account 01 "Property received for use" at a value determined based on the amount of remuneration established in the contract.For accounting in the program "1C: Accounting of a state institution 8", rev. 2.0. of non-exclusive rights to use software products, the document “Acceptance of fixed assets (except for buildings and structures) (OS-1) (Order 173-n)” with the transaction type “Receipt to account 101 (102, 103), 01, 02” is provided.
Form of the document "Acceptance of fixed assets (except for buildings and structures) (OS-1) (Order 173-n)"
In the document, you must fill in information about the organization, the sender and the recipient, data about the object, account and inventory number, as well as the storage location.
On the tab “ Depreciation»You specify the amount of depreciation transferred, the depreciation parameters, and the cost account used by the institution. As a result of the document, the institution receives an increase in turnover on the debit of account 01.31 "Other movable property in use under contracts of gratuitous use" indicating the amount of the non-exclusive right to use the software product.
Accounting for property transferred for use
Transfer of property for use involves two options - transfer for paid use (lease) using account 25 "Property transferred for paid use (lease)" and transfer for free use with account 26 "Property transferred for free use". If the accounting transactions on account 01 above are reflected in the receiving party, then accounts 25 and 26 are used by the transmitting party.In accordance with the current edition of Instruction No. 157n, accounts 25 and 26 are now also intended for accounting for operating leases, which imply the transfer of non-financial assets for free use with the maintenance of the property by the user. Accounting for operating leases is regulated by clause 24 of the Federal Accounting Standard for Public Sector Organizations "Lease", approved by order of the Ministry of Finance of the Russian Federation dated December 31, 2016 No. 258, which states that the transfer of an operating lease accounting item to a user is reflected as an internal movement of an item of fixed assets without reflecting its disposal. In parallel with this, the receipt of the property transferred for use to the off-balance sheet account is reflected.
As a result of the transfer of an object of a non-financial asset for use in the Inventory card (form 0504031), an entry must be made about the transfer of the object (part of the object) for use to another legal entity. In this case, the manager or a person authorized by him who has accepted the object (part of the object) for use is appointed responsible for the safety of the transferred values.
The acceptance for accounting of objects of non-financial assets is carried out on the basis of the act of acceptance and transfer at the value specified in it.
If in the previous version of the program for accounting of transactions on the transfer of non-financial objects for use, only accounting operations were provided, then in "1C: Accounting of a state institution 8", rev. 2.0, for this, standard documents are provided for the transfer of objects of fixed assets, intangible assets, regulatory legal acts. The documents for recording information on the described situations provide for the types of operations " Transfer of fixed assets, intangible assets, legal entities for rent (25)"And" Transfer of fixed assets, intangible assets, legal acts for free use (26)».
Form of the document "Transfer of objects of fixed assets, intangible assets, regulatory documents"
It is necessary to fill in information about the current MOL, MOL and the recipient's counterparty, as well as the agreement on the basis of which the transfer is made. On the Fixed Assets tab, all information about the non-financial asset is filled in automatically.
Based on the posted document, the following transaction is generated:
- Dt 101.11.310 Kt 101.11.310 - change of the materially responsible person;
- Dt 25.11 (26.11) - reflection of the transfer of the NFA object for lease / free use.
It should be noted that the change in accounting and the introduction of new accounts of the EASB in accordance with Instruction No. 157n has been implemented since release 2.0.56.38. However, users that conduct transactions may encounter a service message that the account validity period does not correspond to the transaction date. In this case, it is necessary on the program desktop to go to the tab for changes in legislation in the "Applicable editions of the Chart of Accounts", create a new record and indicate from what date the institution applies the new edition of the Chart of Accounts.
Create a record with the date of transition to new accounting rules
Materials, budget issue
In 2018, on off-balance sheet accounts, take into account objects that are not assigned to the right of operational management, temporarily located in an institution and not belonging to it, as well as strict reporting forms. When introducing accounting, it is necessary to be guided not only by Instruction No. 157n as amended on May 8, 2018, but also by federal standards.
Let's consider how to apply off-balance sheet accounts in the accounting of state institutions. See the features of accounting for off-balance sheet accounts of institutions and transactions. For convenience, you can download.
Off-balance sheet accounts of institutions
Off-balance operations are carried out according to the rule:
- on debit - receipt,
- on the loan - expense.
On a note
Carry out an inventory of off-balance sheet accounts in the manner and within the time frame established for the objects recorded on the balance sheet
Recent changes in off-balance sheet accounts
Since the beginning of 2018, four important changes have been introduced in off-balance sheet accounting.
- We expanded the list of objects that need to be accounted for on account 01.
- Clarified account 21. It now needs to reflect written off fixed assets worth up to 10 thousand rubles.
- We added that accounts 25 and 26 account for property that was transferred to an operating lease.
- A new account 29 was introduced. It is intended for settlements on subsidies for the purchase of housing.
Accounting for leased property on an off-balance sheet account
During the term of the lease agreement, the rights to the property that were transferred remain with the lessor. He continues to count it on the balance sheet. Exception - under the contract, the tenant buys out the property.
It is important to remember!
From January 1, 2018, to account for leased objects, do not use off-balance sheet account 01
In accounting, the transfer of property to rent, including non-produced assets, reflect as an internal transfer between the analytical accounts of account 100 00.
In addition, the property that you lease, reflect on the balance sheet - at the cost that is indicated in the primary accounting document (act of acceptance and transfer):
- on account 25, reflect the property that was transferred to an operating lease,
- on account 26 - property that was transferred to operating lease under a gratuitous use agreement.
How to reflect in accounting
Reflect the transfer of property for rent by posting:
Дт 0 101 ХХ 310 Кт 0 101 ХХ 310
- fixed assets were leased;
Dt 0 103 XX 330 Kt 0 103 XX 330
- non-produced assets were leased;
Increase in off-balance sheet account 25 (26)
- reflected in the balance sheet property that was rented out.
The income from the lease of property in operating lease is referred to the sub-item KOSGU 121, and in accounting - to account 205 21.
Dt 2 205 21 560 Kt 2 401 40 121
- accrued future income under the lease agreement (in the amount of payments for the entire lease term);
Dt 2 401 40 121 Kt 2 401 10 121
- lease payments are included in current income (in the amount of lease payments - monthly or according to the payment schedule).
Accounting for workwear on an off-balance sheet account
The Labor Code obliges employers to provide workers with overalls who work:
- with harmful and dangerous working conditions;
- in special temperature conditions;
- with dirt.
When transferring overalls to employees for personal use for business purposes, account for it on account 27. Do this on the basis of the invoice requirement () or the statement of issuance of material values \u200b\u200bfor the needs of the institution (). Record clothes at book value for the entire period the employee uses them. Additionally, for each employee who received PPE, fill out a card (book) for registering the issue of property for use (f. 0504206).
Keep accounting on account 27 by the simple entry method. Register overalls - reflect the increase in the account, write off - decrease. Analytical accounting by account - in the card of quantitative and total accounting () in the context of PPE users, locations, type, quantity and cost.
To write off overalls from the off-balance sheet, you need an act on the write-off of soft and household equipment (f. 0504143). It is drawn up by a specially created commission in two copies (for the accounting department and for the employee). It indicates the reason why the PPE was written off. For example, the wear period has expired or physical wear and tear.
Off-balance sheet account 21 in budget accounting
Use account 21 to reflect fixed assets with a value of up to 10 thousand rubles written off the balance sheet. The exception is real estate and library objects.
Set the accounting procedure for property on account 21 in the accounting policy. For example, write down in which assessment the institution will take into account the objects:
- in a conditional estimate - 1 rub. for one object;
- at the book value of the fixed asset that was put into operation.
Maintain analytical accounting in the Card of quantitative and total accounting (f. 0504041). Inventory card () for fixed assets up to 10 thousand rubles. do not open.
Write off objects from the account by the decision of the commission on the basis of the acceptance certificate or the write-off certificate.
How to account for material assets in storage
On account 02, reflect objects that do not meet the criteria for an asset. These include:
1. Material values:
- accepted for storage or processing. For example, property of hospital patients, building materials of the customer from the contractor institution;
- seized as compensation for damage, detained by customs authorities and not placed in a temporary storage warehouse.
2. Property:
- ownerless property received as a gift - until it becomes the property of the state or is transferred to the owner;
- which was written off from the balance sheet before dismantling or liquidation.
Register material assets on the basis of the primary document that confirms their receipt. For example, an act of acceptance and transfer, an agreement. Determine the cost of objects from the received documents. If you have drawn up the act unilaterally, then consider material values \u200b\u200bin the conditional assessment: one object - 1 ruble.
Keep records in the Card of quantitative and total accounting in the context of owners (customers), by type, grade, storage location.
"State institutions: accounting and taxation", 2013, N 1
In the course of their activities, state institutions assume obligations, perform operations related to the acceptance, use, disposal of property and other assets that do not belong to it. Accounting for such transactions is reflected in off-balance sheet accounts. In this article we will consider the essence, classification of off-balance sheet accounts, how they are reflected in accounting, as well as adjustments and additions for some accounts that have been applied since 2013.
In accordance with Instruction N 157n<1> on the off-balance sheet accounts of the institution are accounted for:
- values \u200b\u200bheld by the institution, but not assigned to it on the basis of the right of operational management (leased property; property received with the right of gratuitous (unlimited) use, received for storage and (or) processing, as well as for centralized procurement (centralized supply), etc. .P.);
- fixed assets worth up to 3000 rubles. included, put into operation;
- periodicals for use as part of the library fund, regardless of their cost;
- strict reporting forms;
- property acquired for the purpose of rewarding (donating), rolling awards, prizes, cups;
- material assets paid for by centralized procurement (centralized supply);
- special equipment for carrying out research work under state (municipal) agreements (contracts);
- experimental devices, other values;
- settlements and obligations pending;
- additional analytical data on other accounting objects and operations carried out with them, necessary to disclose information about the activities of the institution in the reports it generates.
In order to ensure management accounting, institutions can enter additional off-balance accounts, sub-accounts. State institutions, within the framework of the formation of accounting policies, should provide for in which assessment to account for certain assets: in conditional or at the cost of acquisition, receipts.
Data generated on off-balance sheet accounts are used in the preparation of annual financial statements. In accordance with the requirements of Instruction N 191n<2> as part of the Balance Sheet (f. 0503130), a Certificate of the presence of property and liabilities on off-balance sheet accounts is formed.
<2> Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of the budgets of the budgetary system of the Russian Federation, approved. By order of the Ministry of Finance of Russia dated December 28, 2010 N 191н.
Off-balance sheet accounts are kept in a simple system. This means that when property and liabilities are accepted for accounting, they are reflected in the debit of the off-balance sheet account in the assessment adopted by the accounting policy, and when they are disposed of, they are debited from the credit of the same account. The double accounting system is not applied in this case.
Assets and liabilities recorded on off-balance sheet accounts must be inventoried in the manner and within the time frame established for the objects recorded on the balance sheet. When conducting an inventory of assets on off-balance sheet accounts, state institutions should be guided by the Methodological Instructions for the Inventory of Property and Financial Liabilities, approved by Order of the Ministry of Finance of Russia dated 06.13.1995 N 49.
Instruction N 162n<3> approved 26 off-balance accounts, each of which is designated for the accounting of certain material values, as well as other assets and liabilities.
<3> Instructions for the use of the Chart of accounts for budgetary accounting, approved. By order of the Ministry of Finance of Russia dated 06.12.2010 N 162н.
Guided by the provisions of Instruction N 157n and the Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n<4>, in accordance with the classification of off-balance accounts, we will conduct a detailed analysis that determines the essence, purpose and procedure for reflecting each of the accounts in the accounting:
General characteristics of off-balance sheet accounts | Analytical accounting |
01 "Property received for use" | |
Designed for accounting of movable and real estate received by the institution for free use without fixing operational management rights, as well as paid use, other than financial lease if the property is located on the lessee's balance sheet. Please note: according to changes made to clause 333 of the Instruction N 157n, from January 1, 2013 on account 01 taken into account: - land plots used by institutions on the right of permanent (unlimited) use (including those located under objects real estate); - real estate over time registration of its state registration with reflection of expenses for the maintenance of the object, incurred in accordance with the law RF before receiving state registration (until the moment of acceptance of the immovable property), on the corresponding accounts balance account 401 20 000 "Expenses of the current financial year ". (f. 0306030) or other document confirming receipt of property and the right to use it. Please note: land plots, used by institutions on the right of permanent (unlimited) use (including located under real estate) accepted for off-balance sheet accounting on the basis document (certificate) confirming the right to use the land, according to their cadastral value. fixed assets (f. 0306032) by changing storage. 3. Transfer of property to the sub-lessee or other to the user - on the basis of the Acceptance Act - transfer of an item of fixed assets (except buildings, structures) (f. 0306001), Act about (f. 0306030). Simultaneously cost transferred property is reflected in off-balance sheet account 25 "Property transferred for paid use (rent) "or off-balance sheet account 26 "Property transferred to free use ". 4. Write-off - on the basis of the Acceptance Act - transfer of an item of fixed assets (except acceptance and transfer of a building (structure) (f. 0306030) or other document, confirming acceptance by the asset holder (owner) of the object | Quantity card total accounting material values (f. 0504041) in section lessors and (or) property owners for each object non-financial assets |
02 "Material assets accepted for storage" | |
accepted by the institution for storage, in processing, material values \u200b\u200bseized in compensation for damage caused, excluding material assets that are, according to legislation of the Russian Federation material evidence and accounted for separately, as well as material values \u200b\u200breceived (accepted for registration) by the institution until conversion of property into state ownership and transfer of the said property to the authority, carrying out in relation to said property powers of the owner (property, received as a gift, ownerless property, etc.). 1. Admission - accepted for accounting by the cost specified in the transmitting document party (at the cost stipulated contract), in case of unilateral execution - in the conditional assessment "one object - one ruble". 2. Internal displacement - on the base Invoice for internal movement of objects fixed assets (f. 0306032), Requirements- invoice (f. 0315006), other exculpatory primary documents by changing financially responsible person and (or) place storage. taken into account | Quantity card total accounting material values (f. 0504041) owner organizations (to customers), by type, grades of material values \u200b\u200band their places finding (storage) |
03 "Forms of strict reporting | |
Designed for accounting stored and issued within the framework of the economic activities of the institution of forms of strict reporting. 1. Admission - accepted in the context responsible for their storage and (or) issuance persons, storage locations in the conditional assessment "one form - one ruble ", and in cases established institution within the framework of the formation of accounting policies, - at the cost of purchasing forms. 2. Internal movement - on the base vouchers for primary documents change of financially responsible person and / or storage location. 3. Write-off - reflected at cost, previously taken into account. Wasted, spoiled and missing forms of strict reporting are written off based on the Write-off Act forms of strict reporting (f. 0504816). Disposal of strict reporting forms when transfer to other institutions is made on the basis of the Act of acceptance and transfer of forms of strict reporting | Book of accounting forms strict accountability (f. 0504045): in it types, series are indicated and numbers of forms, dates receiving (issuing) them, price, quantity and signatures of persons, their received |
04 "Debt of insolvent debtors" | |
Designed for debt accounting insolvent debtors from the moment recognizing it in the manner prescribed legislation that is unrealistic to collect and writing off the balance sheet of the institution for observation for five years (another period, established by law) for the possibility of its collection in case of change property status of debtors. 1. Acceptance for accounting - upon recognition unreal receivables to recovery. 2. Write-off - reflected upon renewal debt collection procedures or receipt of funds in repayment debts of insolvent debtors on date of renewal of collection or on the date crediting to accounts (personal accounts) of institutions these receipts | Funds accounting card and settlements (f. 0504051) with indication of surname, name and the patronymic of the debtor, full names legal entities and requisites required to determine the debtor for possible debt collection. Accounting is organized in by types of receipts (payments) for which on the balance sheet of the institution took into account debts debtors |
05 "Material values \u200b\u200bpaid for by centralized supply" | |
Designed for accounting of material values, paid by a parent institution, authorized for centralized conclusion state (municipal) contract (by the customer), and shipped to institutions consignees within a centralized purchases. 1. Admission - accepted for registration on based on primary documents confirming shipment of material assets in favor institution (consignee), in the amount of payments for their purchase. 2. Write-off - on the basis of Notices (f. 0504805) consignee institutions with marks of acceptance by them for accounting received for the centralized supply of material values | Material accounting book values \u200b\u200b(f. 0504042) for each institution consignee and type material values |
06 "Debt of pupils and students for unreturned material values \u200b\u200b" |
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Designed to track student debt and (or) students for not returned by them uniforms, underwear, tools and other property. 1. Acceptance for accounting - upon occurrence student debt and students, in the amount of expenses of the institution, necessary to acquire a similar property. 2. Write-off - upon repayment of debt pupils and students | Funds accounting card and settlements (f. 0504051) for each student and student and mind material values |
07 "Awards, prizes, cups and valuable gifts, souvenirs" | |
Designed to account for rolling prizes, banners, cups established by different organizations and received from them for rewarding the winning teams, as well material assets acquired for the purpose rewarding (donation), including valuable gifts and souvenirs. Prizes, banners, cups accounted for throughout the period of their being in this institution. 1. Admission - rolling awards, prizes, cups count towards the conditional score "one subject - one ruble. "Material values, acquired for the purpose of presentation (awarding), donations, including valuable gifts, souvenirs, are accounted for at their acquisition cost. 2. Write-off - in process of delivery or donation | Quantity card total accounting material values (f. 0504041) in section financially responsible persons, storage places, in each subject property |
08 "Tours unpaid" | |
Designed to record vouchers received free of charge from public, trade union and other organizations. They must be stored in the cash desk of the institution on a par with cash documents. 1. Admission - based on primary documents at the par value indicated in the voucher, and in case of its absence - in conditional assessment "one ruble for one voucher". 2. Write-off - after submission by the employee tear-off coupon to the voucher, confirming his treatment | Quantity card total accounting material values (f. 0504041) in section responsible for their storage and delivery of persons, storage locations by type vouchers, their number and par value (or conditional assessment) |
09 "Spare parts for vehicles issued to replace worn out" | |
Designed for accounting of material values, issued for vehicles in exchange worn out, in order to control their using. List of material values \u200b\u200brecorded on the off-balance sheet account (engines, batteries, tires and tires etc.) is established by the accounting policy institutions. 1. Receipt - at the time of disposal of spare parts from the balance sheet for holding repair of vehicles and are taken into account during the period of their use in the composition vehicle. 2. Write-off - carried out on the basis of the Act acceptance and delivery of completed work, confirming their replacement with new spare parts | Quantity card total accounting (f. 0504041) in section persons who received material values, indicating their position, surname, name, patronymic and vehicles by type of material values. In the card factory part numbers issued (if any), and date of issue for repairs |
10 "Enforcement of obligations" | |
Designed for accounting of property, for excluding funds received institution as security for obligations (pledge, surety, bank guarantee, deposit, other security). 1. Acceptance for accounting - based on voucher primary documents in the amount liabilities secured by property. 2. Write-off - upon performance of the obligation, in the security of which the property was received | Multigraph card (f. 0504054) in section obligations by type property, its quantity, places it storage |
11 "State and municipal guarantees" | |
Designed to record the amounts provided state and municipal guarantees | Funds accounting card and calculations in the context subjects of civil rights and obligations, for which are provided state (municipal) guarantees by type of guarantees and their sum |
12 "Special equipment for carrying out research work under contracts with customers " |
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Designed for accounting of special equipment (equipment) purchased by the customer for design work received by the institution when he performs work on the appropriate subject, as well as special equipment of the institution, transferred to the scientific department for performing research, experimental design work on a specific topic customer. 1. Admission - based on the Requirement- invoice (f. 0315006) confirming it receipt by the institution, at the cost indicated the customer. 2. Write-off - reflected at cost, previously taken into account: upon return to according to the terms of the contract to the customer the special equipment provided to them (equipment); when accepting special equipment (equipment) as part of non-financial assets of the institution for use in its activities with simultaneous reflection objects on the corresponding balance sheet accounts accounting for non-financial assets | Quantity card total accounting material values (f. 0504041) in section customers (topics of scientific research, experimental design work, materially responsible persons and places storage by type (name) equipment and its quantity |
13 "Experimental devices | |
Designed for accounting of material values, used in the manufacture experimental devices required for conducting research (experimental design) work, until the dismantling these devices. 1. Receipt - at the cost of objects, attributed to the increase in costs for performed research (experimental design) work. 2. Write-off - after dismantling experimental devices. Possible to use of material assets by the institution reflected in the respective balance sheet accounts accounting for non-financial assets at market cost at the date of acceptance for balance sheet accounting | Quantity card total accounting material values (f. 0504041) |
14 "Settlement documents awaiting execution" | |
Designed to record received and unpaid documents by the financial authority | Accounting card of settlement documents awaiting execution, in section budget accounts for each document |
15 "Settlement documents not paid on time due to lack of funds on the account of a state (municipal) institution " |
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It is intended for accounting by the body carrying out cash service, and institution submitted payment orders, collection orders for payments to the budgets of the budget system of the Russian Federation, court orders of execution, duly executed authorized executive bodies and not paid on time due to lack of funds on the account of the state (municipal) institution | Accounting card of settlement documents awaiting execution, in section institution accounts for each document |
16 "Overpayment of pensions and benefits due to misapplication legislation on pensions and benefits, counting errors " |
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Designed to record the amounts of overpayments of pensions and benefits arising from improper application of current legislation about pensions and benefits and counting errors, on the basis of acts of audits, inspections and related other documents | Funds accounting card and calculations |
17 "Receipts of funds to the institution's accounts" | |
Designed to record cash receipts funds (return of specified receipts) to bank accounts of the institution, to the personal account institution, recipient of budgetary funds, opened to him by the federal treasury on accounting for funds from income generating activities. And also for accounting by an institution, recipient of budgetary funds of operations receipts to his bank accounts of budget funds (their refunds) provided chief manager (manager) budgetary funds for the implementation his subordinate manager (recipient) of budgetary funds of payments on expenses and (or) funding sources budget deficit. Operation to clarify outstanding receipts reflected in the account through specification of types receipts (income (sources of financing budget deficit)). At the end of the current financial year indicators (balances) of the account are not carried over to the next fiscal year. The conclusion of the indicators on the account is reflected with a minus sign | Multigraph card (f. 0504054); Card accounting of funds and settlements (f. 0504051) |
18 "Disposals of funds from the accounts of the institution" | |
Designed for accounting of funds, retired from bank accounts of the institution in payment of the assumed obligations, and restoration of the specified payments. At the end of the current fiscal year indicators (balances) of the account for the corresponding types of payments for the next financial year are not transferred. The conclusion of the indicators on the account is reflected from minus sign | Multigraph card (f. 0504054); Card accounting of funds and settlements (f. 0504051) |
19 "Unclarified budget receipts of previous years" | |
Designed for accounting by administrators outstanding receipts, financial authorities the amount of outstanding receipts of past reporting periods written off by final turnovers on the financial result of the previous reporting periods, but subject to clarification in the next financial year. Write-off - carried out on the basis of indicators of unclear receipts when they clarifying | Record sheet outstanding receipts with date enrollment of outstanding receipts and their dates clarifications |
20 "Debt not claimed by creditors" | |
Designed to account for amounts not shown creditors of claims arising from conditions agreement, contract, including amounts accounts payable not confirmed according to the results of inventory by the lender (hereinafter - the institution's debt, not claimed by creditors). 1. Acceptance for accounting. Please note: in in accordance with the changes made to paragraph 371 Instructions N 157n, from January 1, 2013 debt is taken into account for observations during the limitation period in the amount of debt written off from the balance sheet accounting. (inventory commission) institutions for state institutions - the main manager budget funds (chief administrator sources of financing the budget deficit. In case of registration by a monetary institution liabilities on demand the creditor in the manner prescribed legislation of the Russian Federation, the debt of the institution, not claimed by the creditor, to be written off and reflection on the relevant analytical balance sheet accounts of liabilities | Funds accounting card and settlements (f. 0504051) by types of payments (receipts) for which debt was recorded on balance sheet, conducted by creditors indicating their full names, other requisites required to determine the creditor for registration purposes received monetary commitment and its payment |
21 "Fixed assets worth up to 3000 rubles inclusive in operation " |
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Designed to record those in operation of the institution's facilities funds worth up to 3000 rubles. inclusive, with the exception of library objects and real estate for the purpose ensuring proper control over their movement. 1. Admission - made simultaneously with transfer of objects into operation and write-off their value from the balance sheet. Accepted for accounting in the conditional estimate "one ruble for one object "or at the book value entered into operation of the facility (if provided accounting policy of the institution). 2. Internal movement - reflected in the account on the basis of the Invoice for the internal movement of fixed assets (f. 0306032) by changing the material responsible person and (or) storage location. 3. Transfer of property for compensation or gratuitous use - reflected by changes in the financially responsible person. At the same time the value of the transferred property reflected in the corresponding off-balance sheet account 25 "Property transferred for compensation use (rent) "or account 26" Property, transferred for free use ". 4. Write-off - in connection with the detection of damage, theft, shortage, as well as when taking decisions on their write-off or destruction. Write-off is carried out on the basis of the Act on write-off of groups of fixed assets (except for vehicles) (f. 0306033); The act of acceptance and transfer of groups of objects of the main funds (except for buildings and structures) (f. 0306031). The procedure for writing off objects fixed assets off-balance sheet established by the accounting policy of the institution | Quantity card total accounting material values (f. 0504041) ok, established institution within formation of accounting politicians |
22 "Material values \u200b\u200bobtained from centralized supply" | |
It is intended for accounting by the institution of received from the supplier of material values \u200b\u200bto the moment receiving a Notice (f. 0504805) and copies supplier documents for shipped values, at the same time, the use of the property before receiving of these documents is allowed by state institution with permission an authorized executive body, the main manager of budgetary funds; separate subdivision (branch) budgetary institution (autonomous institution) - with the permission of the institution who created it. 1. Admission - on the basis of accompanying supplier documents. 2. Write-off - after receipt from the customer Notices with attached documents | Accounting is kept in order established institution within formation of accounting politicians. Can be conducted in the Card quantitatively total accounting material values (f. 0504041) |
23 "Periodicals for use" | |
Designed for accounting of periodicals (newspapers, magazines, etc.) purchased institution for completing the library fund. 1. Admission - acquired by the institution periodicals intended for acquisition of the library fund, taken into account in the conditional assessment "one object (magazine number, annual newspaper set) - one ruble". 2. Write-off - based on the decision of the commission institutions for the receipt and disposal of assets, executed by the Act on writing off excluded objects of the library fund (f. 0504144), Acceptance certificate, other act | Quantity card total accounting material values (f. 0504041) |
24 "Property transferred to trust" | |
institution in trust, in to ensure proper control over their movement. 1. Receipt - reflected on the basis of the Act on acceptance and transfer of the building (structure) (f. 0306030) at the cost indicated in them. 2. Write-off - at the cost at which the objects were previously accepted for off-balance sheet accounting at the basis of the Act of acceptance and transfer of the object fixed assets (except for buildings, structures) (f. 0306001); Building Acceptance Certificate (structures) (f. 0306030); Write-off act object of fixed assets (except vehicles) (f. 0306003) | Quantity card total accounting material values (f. 0504041) in section property managers, places of its location, by type of property in structure of analytical accounting groups of objects property |
25 "Property transferred for paid use (lease)" | |
Designed to record property transferred institution for paid use (under a lease agreement), in order to ensure proper control over its safety, targeted use and movement. 1. Receipt - reflected on the basis of the act acceptance and transfer of property at cost, specified in the act. 2. Write-off - upon the return of the property by the lessee (sub-lessee) on the basis of the Act on acceptance and transfer of an object of fixed assets (except for buildings, structures) (f. 0306001), Act on acceptance and transfer of the building (structure) (f. 0306030), as well as when it is written off to funds (f. 0306004) | Quantity card total accounting material values (f. 0504041) in section tenants, places location, by type property in the structure analytical groups property accounting |
26 "Property transferred for free use" | |
Designed to record property transferred institution for free use, in to ensure proper control over its safety, intended use and movement. 1. Admission - on the basis of the Acceptance Act - transfer of an item of fixed assets (except buildings, structures) (f. 0306001), Act on acceptance and transfer of a building (structure) (f. 0306030) at the cost specified in the act. 2. Write-off - upon return of property by the user on the basis of the acceptance certificate transfer, as well as when it is written off - to the basis of the Act on the write-off of the main vehicles (except vehicles) (f. 0306003), Act on the write-off of motor vehicles funds (f. 0306004) | Quantity card total accounting material values (f. 0504041) in section users, places location, by type property in the structure accounting analytic teams property objects |
M. Mishanina
Magazine editor
"State institutions:
accounting and taxation "