Rules for filling out the form 14 mo. Legislative base of the Russian Federation
Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 179n “On approval of reporting forms on expenses and the number of employees of federal government agencies, state bodies of the constituent entities of the Russian Federation, bodies local government, election commissions of municipalities, as well as Instructions on the procedure for their preparation and submission” (did not enter into force)
In accordance with subparagraph 2 of paragraph 5 of the Decree of the Government of the Russian Federation of April 7, 2004 No. 185 "Issues of the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, No. 15, Art. 1478; No. 49, Art. 4908; 2007, No. 45, article 5491; 2008, No. 5, article 411) and in connection with the need to improve monitoring of the costs of maintaining federal state bodies, state bodies of constituent entities of the Russian Federation, local governments, election commissions of municipalities and the dynamics of the number of employees of these bodies I order:
1. Approve the reporting forms "Report on expenses and number of employees of federal state bodies, state bodies of constituent entities of the Russian Federation" (Form 14, code 0503074) () and "Report on expenses and number of employees of local governments, election commissions of municipalities" (Form 14 MO, code 0503075) ().
2. Approve the Instruction on the procedure for compiling and submitting reports on expenses and the number of employees of federal state bodies, state bodies of the constituent entities of the Russian Federation, reports on expenses and the number of employees of local governments, election commissions of municipalities ().
3. Establish that reports in the form "Report on the expenses and number of employees of federal state bodies, state bodies of the constituent entities of the Russian Federation" (, code 0503074) are compiled by federal state bodies and state bodies of the constituent entities of the Russian Federation, reports in the form "Report on expenses and number employees of local governments, election commissions of municipalities" (, code 0503075) are compiled by local governments and election commissions of municipalities.
4. To put into effect a report in the form "Report on expenses and the number of employees of federal state bodies, state bodies of the constituent entities of the Russian Federation" (, code 0503074) and a report in the form "Report on expenses and the number of employees of local governments, election commissions of municipalities" ( , code 0503075), starting from annual accounts for 2010.
5. Recognize invalid the order of the Ministry of Finance of the Russian Federation dated July 3, 2007 No. 57n "On approval of forms for reporting on expenses and the number of employees of federal state bodies, state bodies of constituent entities of the Russian Federation, reporting on expenses and the number of employees of local governments, election commissions municipalities and the Instructions on the procedure for compiling and submitting reports on expenses and the number of employees of federal state bodies, state bodies of constituent entities of the Russian Federation, reports on expenses and the number of employees of local governments, election commissions of municipalities "(according to the conclusion of the Ministry of Justice of the Russian Federation of July 17 2007 No. 01/7054-AA, this order does not need state registration).
6. To impose control over the execution of this order on the Deputy Minister of Finance of the Russian Federation T.G. Nesterenko.
16. If persons holding public office, in accordance with current legislation monetary compensation is paid according to district coefficient, coefficient for work in desert, waterless areas, coefficient for work in high mountainous areas, percentage bonus to wages for work in areas Far North and equivalent areas, in the southern regions of Eastern Siberia and Far East(hereinafter referred to as the regional coefficient and percentage premium), then expenses for , and are shown taking into account the district coefficient and the percentage allowance, while in explanatory note to the Report on, submitted in accordance with this Instruction, the size of the regional coefficient and the percentage premium and the regulatory legal documents in accordance with which this regional coefficient and the percentage premium are established are indicated.
29. In Form 14 reports for half a year and 9 months, the following lines are filled in: , , , , , , , , and .
The distribution of employees by categories and groups of positions in the civil service is carried out in accordance with the Register of positions of the federal state civil service, approved by Decree of the President of the Russian Federation of December 31, 2005 No. 1574 "On the Register of positions of the federal state civil service" (Collected Legislation of the Russian Federation, 2006 , No. 1, article 118; 2010, No. 16, article 1874), registers of positions of the state civil service of the constituent entities of the Russian Federation, approved laws or other regulatory legal acts subjects of the Russian Federation.
43. Chief fund managers local budgets on the basis of the Reports submitted by the recipients of local budget funds in the form 14 MO, as well as the Reports compiled by them on their content, they draw up consolidated Reports in the form 14 MO and submit them to the body organizing the execution of the relevant local budget within the time limits established by it.
44. The body organizing the execution of the local budget (hereinafter - financial authority municipality), on the basis of Reports in form 14 MO submitted to it by the main managers of local budget funds, as well as Reports compiled by him, draws up a consolidated Report in form 14 MO and submits it to the financial authority of the constituent entity of the Russian Federation within the time limits established by him.
The financial body of the constituent entity of the Russian Federation, on the basis of the Reports submitted by the financial authorities of municipal entities, draws up consolidated Reports in form 14 MO for local governments, election commissions of municipal entities of the relevant constituent entities of the Russian Federation and submits them to the Ministry of Finance of the Russian Federation (Department budget policy in the field government controlled, the judiciary, the state and municipal service) within the time limits established by this Instruction for the submission of Reports in form 14.
VI. The procedure for filling in the indicators of the Report in the form 14 MO
"3. Certificate of the number of local governments, election commissions of municipalities and the actually accrued salaries of municipal employees"
65. Reports reflect the number of local self-government bodies, election commissions of municipalities - recipients of funds from the respective local budgets, which are legal entities passed in due course state registration at its location. If the local self-government body, the election commission of the municipality draw up a Report in the form 14 of the MO for several target articles of the classification of budget expenditures budget classification of the Russian Federation, then line 300 is filled in by these authorities only for target articles 0020400 "Central Office" and 0021500 "Territorial authorities".
66. By showing the amount of actually accrued expenses for the payment of salaries to employees replacing positions in the municipal service. At the same time, the composition of expenses for the payment of salaries to municipal employees is determined in accordance with the regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments that regulate issues of remuneration of municipal employees.
In cases where, in accordance with the current legislation, a district coefficient and a percentage allowance are established for the financial allowance of a municipal employee, the costs of paying the allowance are shown taking into account the district coefficient and the percentage allowance.
The distribution of employees by groups of positions of the municipal service is carried out in accordance with the register of positions of the municipal service in the subject of the Russian Federation, approved by the law of the subject of the Russian Federation.
"4. Information on the number of official cars"
68. By shows the number of official cars on the balance sheet of a local self-government body, an election commission of a municipal formation, by - the number of official cars provided to a local government body, an election commission of a municipal formation under employment contracts by third-party organizations.
Expenses for the maintenance of official cars (), as well as their number ( and ) are reflected in the report for all local governments, election commissions of municipalities. In the absence of such expenses, this must be reflected in the explanatory note to the Report on, submitted in accordance with these Instructions. If the maintenance of a local self-government body, an election commission of a municipal formation by passenger cars is carried out on a "non-contractual basis" by a specialized motor transport enterprise that receives funds for these purposes directly from the relevant budget, then in this case these expenses for each local self-government body, the election commission of a municipal formation and the amount passenger cars provided to them on average for reporting period, are reflected in the explanatory note to the Report with an explanation of the reasons for the impossibility of their reflection in the Report itself in the form 14 MO.
69. In the Reports for half a year and 9 months:
In "3. Certificate on the number of local governments, election commissions of municipalities and the actually accrued salaries of municipal employees" is filled out only in the Ministry of Finance of the Russian Federation (Department of Budget Policy in the Sphere of Public Administration, Judicial System, State and Municipal Service) within the following terms : semi-annual and for 9 months - no later than 30 days after the end of the reporting period; annual - no later than 60 days after the end of the reporting year.
Appendix
to the procedure for compiling
and submission of expense reports and
number of federal employees
government agencies,
state bodies of subjects
Russian Federation, reports
on expenses and number of organs
local government,
election commissions
municipalities
Scroll
codes of subjects of the Russian Federation
Subject code Russian Federation |
Name of the subject of the Russian Federation |
---|---|
01 | Republic of Bashkortostan |
02 | The Republic of Buryatia |
03 | The Republic of Dagestan |
04 | Kabardino-Balkarian Republic |
05 | Republic of Kalmykia |
06 | Republic of Karelia |
07 | Komi Republic |
08 | Mari El Republic |
09 | The Republic of Mordovia |
10 | Republic of North Ossetia - Alania |
11 | Republic of Tatarstan (Tatarstan) |
12 | Tyva Republic |
13 | Udmurt republic |
14 | The Republic of Ingushetia |
15 | Chuvash Republic - Chuvashia |
16 | The Republic of Sakha (Yakutia) |
17 | Altai region |
18 | Krasnodar region |
19 | Krasnoyarsk region |
20 | Primorsky Krai |
21 | Stavropol region |
22 | Khabarovsk region |
23 | Amurskaya Oblast |
24 | Arhangelsk region |
25 | Astrakhan region |
26 | Belgorod region |
27 | Bryansk region |
28 | Vladimir region |
29 | Volgograd region |
30 | Vologodskaya Oblast |
31 | Voronezh region |
32 | Nizhny Novgorod Region |
33 | Ivanovo region |
34 | Irkutsk region |
35 | Kaliningrad region |
36 | Tver region |
37 | Kaluga region |
38 | Kamchatka Krai |
39 | Kemerovo region |
40 | Kirov region |
41 | Kostroma region |
42 | Samara Region |
43 | Kurgan region |
44 | Kursk region |
45 | Leningrad region |
46 | Lipetsk region |
47 | Magadan Region |
48 | Moscow region |
49 | Murmansk region |
50 | Novgorod region |
51 | Novosibirsk region |
52 | Omsk region |
53 | Orenburg region |
54 | Oryol Region |
55 | Penza region |
56 | Perm region |
57 | Pskov region |
58 | Rostov region |
59 | Ryazan Oblast |
60 | Saratov region |
61 | Sakhalin region |
62 | Sverdlovsk region |
63 | Smolensk region |
64 | Tambov Region |
65 | Tomsk region |
66 | Tula region |
67 | Tyumen region |
68 | Ulyanovsk region |
69 | Chelyabinsk region |
71 | Yaroslavl region |
72 | Saint Petersburg |
73 | Moscow city |
76 | Republic of Adygea (Adygea) |
77 | Altai Republic |
78 | Jewish Autonomous Region |
79 | Karachay-Cherkess Republic |
80 | The Republic of Khakassia |
84 | Nenets autonomous region |
87 | Khanty-Mansi Autonomous Okrug - Yugra |
88 | Chukotka Autonomous Okrug |
90 | Yamalo-Nenets Autonomous Okrug |
91 | Zabaykalsky Krai |
94 | Chechen Republic |
Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 179n “On approval of reporting forms on expenses and the number of employees of federal state bodies, state bodies of constituent entities of the Russian Federation, local governments, election commissions of municipalities, as well as Instructions on the procedure for their preparation and submission”
This order is being registered with the Ministry of Justice. After passing the state registration procedure, the text of the document can be changed
Form 14 report and Form 14MO report are put into effect starting with the annual reporting for 2010.
Document overview
New forms of reports on expenses and the number of employees of federal and regional government agencies, municipalities, and municipal election commissions have been approved. Instructions for filling them out are provided.
Reports are compiled as of next dates: semi-annual and for 9 months - on July 1 and October 1 of the current year, respectively, annual - on January 1 of the year following the reporting one.
Reports are submitted on paper and electronic media. An explanatory note is attached.
The procedure for filling out reports and control ratios are given.
The reports are put into effect starting from the annual accounts for 2010.
The old forms are no longer valid.
An application in the form P14001 must be submitted by legal entities in order to inform the tax office of changes in the Unified State Register of Legal Entities that are not related to the constituent documents (charter).
Application form Р14001
Relevant in 2019 application form P14001 for registration of changes in LLC (download the form).
How to fill out the P14001 form in 2019
You can download the official instructions for filling out the P14001 application at this link.
Basic rules for filling out an application R14001
- when filling out on a computer, use capital letters, height 18, font Courier New;
- manually the application is filled in capital block letters, in black ink;
- the application consists of 51 pages, we use only those in which changes are made (blank pages do not need to be submitted);
- multiple changes can be made in one application, but simultaneous changes and correction of errors are not allowed (two applications will be required);
- two-sided printing of the application is prohibited;
- page 001 and sheet P are always filled out, regardless of the type of change;
- section 6 of sheet P is filled in by a notary.
Completion of P14001 upon change of director
In this case, the application will consist of page 001, sheets K and P.
A separate sheet K is filled in for the old and new directors.
In section 1 of sheet K for the old director, put down the value 2 and fill out section 2.
In section 1 of sheet K for the new director, put down the value 1 and fill out section 3.
The applicant will new director, its data is indicated in sheet R.
Filling P14001 to exit the participant
There may be 2 options here:
- If during the month the share of the withdrawn participant is distributed, page 001 is filled in, the corresponding sheet (C, D, E or F), Z and P. At the same time, for the withdrawn participant, we use only the first page, for the rest we enter updated information. In sheet 3, we fill in information about the transfer of the share to the company and its distribution among the participants.
- If the share is not distributed, you will need to submit an application twice, in the first case, the participant’s withdrawal is reported, fill out page 001, the corresponding sheet C, D, D, E, in sheet H we indicate the transfer of the share to the company. Then we issue an application for distribution.
Filling P14001 for the purchase and sale of a share
We use page 001, sheet C (D, D, E) and sheet P.
In the corresponding sheet C (D, D, F) we enter information about the founder who terminates participation - in section 1 we set the value 2, fill out section 2.
Then, in sheet C (D, E, F), we add information about the new participant - in section 1, select the value 1 and fill out sections 3, 4.
Note, from January 01, 2016 the share purchase and sale agreement, regardless of with whom it is concluded (with a participant, a company, a third party), is subject to mandatory notarization.
The notary certifies the contract, application R14001 and submits documents for registration to the Federal Tax Service.
Filling P14001 for inheritance of a share
To fill out, use page 001, sheets D and R.
Sheet D is filled in for the testator and for the heir, the heir himself will act as the applicant.
When filling out sheet D for the testator - in section 1 we put down the value 2, then we fill out section 2.
When filling out sheet D for the heir - in section 1, select the value 1, then fill out sections 3 and 4.
Note: for the emergence of the right to participate in the affairs of the company, it is necessary to obtain a certificate of the right to inheritance from a notary. The inheritance can be accepted within six months from the date of opening.
Filling out P14001 to change the legal address, if it has not changed in the charter
To change the information, you will need page 001, sheets B and P.
In sheet B we enter information about the new address (location) of the permanent executive body (another body or person acting by proxy on behalf of the LLC).
To indicate streets, highways, avenues, etc., it is necessary to use abbreviations, the list of which is available in the above official instructions in Appendix No. 2.
Filling R14001 to change OKVED
You will need - page 001, sheets H and R.
In sheet H we use the following pages:
- new OKVED codes are added - sheet H page 1 is filled out;
- exclusion of valid OKVED codes - sheet H page 2 is filled out;
- change of main activity new code enter in sheet H on page 1, old code we enter it in sheet H on page 2. At the same time, the old OKVED can be left as an additional one, indicating it in sheet H on page 1.
Note: there can be only one main activity code.
Filling P14001 to correct errors in the Unified State Register of Legal Entities
To correct errors, use page 001, sheet P and the corresponding sheet (depending on what needs to be corrected).
On page 001 in section 2, select the value 2, in the field below, indicate the PSRN number, which was assigned on the basis of an application for registration containing errors.
Select a sheet to correct incorrect information:
- "Sheet A" - an error in the name.
- "Sheet B" - an error in the address;
- "Sheet C (D, E, F)" - an error in the information about the participants.
- "Sheet K" - an error in the information about the director.
- "Sheet P" - an error in the amount of the authorized capital.
Having decided on the sheet, we add relevant information to it.
Filling P14001 when changing the participant's passport data
When changing the passport data of the participant (founder), page 001, sheets D and R are filled in.
In sheet D we enter only the information that changes.
Note, it is not necessary to notify the IFTS of a change in the passport information of a citizen of the Russian Federation, since the FMS independently sends new information to the tax office for their inclusion in the Unified State Register of Legal Entities.
Active Edition from 23.12.2010
Document name | Order of the Ministry of Finance of the Russian Federation dated 12/23/2010 N 179n "On approval of reporting forms on the costs of expenses and the number of employees of federal state bodies, state bodies of the constituent entities of the Russian Federation, local governments, election commissions of municipalities, as well as instructions on the procedure for their compilation and submission" |
Type of document | order, list |
Host body | Ministry of Finance of the Russian Federation |
Document Number | 179n |
Acceptance date | 01.01.1970 |
Revision date | 23.12.2010 |
Date of registration in the Ministry of Justice | 01.01.1970 |
Status | valid |
Publication |
|
Navigator | Notes |
Order of the Ministry of Finance of the Russian Federation dated 12/23/2010 N 179n "On approval of reporting forms on the costs of expenses and the number of employees of federal state bodies, state bodies of the constituent entities of the Russian Federation, local governments, election commissions of municipalities, as well as instructions on the procedure for their compilation and submission"
VI. The procedure for filling in the indicators of the Report in the form 14 MO
45. Reports in form 14 MO are compiled according to the codes of sections, subsections, target items and types of expenses of the budget classification of the Russian Federation.
The code of the section, subsection, target item and type of expenditure of the budget classification of the Russian Federation is entered in the Report in the form 14 MO in free lines above the headings of the columns:
In Section "1. Information on expenses for the maintenance of local self-government bodies, election commissions of municipalities" above the columns "approved (provided) according to the estimate for the year" and "actually accrued for the reporting period";
In Section "2. Information on the positions and number of employees of local governments, election commissions of municipalities" above the columns "approved positions in the staff list at the end of the reporting period", "actually occupied positions at the end of the reporting period" and "average number of employees for the reporting period" period";
In Section "3. Information on the number of local governments, election commissions of municipalities and the actually accrued salaries of municipal employees" in the free lines above the completed columns;
In Section "4. Information on the number of official cars" above the columns "at the end of the reporting period" and "average for the reporting period".
Section "1. Information on the costs of maintaining a local self-government body, an election commission of a municipality"46. The column "approved (provided) according to the estimate for the year" reflects the expenses approved by the budget estimate of the local government body, the election commission of the municipality for the reporting year, compiled and approved on the basis of the adjusted limits budget commitments in accordance with the budget list, taking into account all subsequent changes drawn up in the prescribed manner (hereinafter referred to as the budget estimate of the local self-government body, the election commission of the municipality).
47. The column "actually accrued for the reporting period" shows the expenses accrued for the reporting period in the execution of the budget estimates of the local self-government body, the election commission of the municipality, drawn up by the relevant documents in the prescribed manner.
48. Line 010 shall show the accrued expenses on the wages of deputies, members of elected bodies of local self-government, elected officials of local self-government, members of electoral commissions of municipalities acting on a permanent basis and being legal entities with the right of a decisive vote (hereinafter referred to as persons replacing municipal positions), including:
On line 011 - expenses for the payment of monetary remuneration (monetary allowance) to persons holding municipal positions;
On line 012 - expenses for other additional payments to persons filling municipal positions, provided for by the regulatory legal acts of the Russian Federation, laws and regulatory legal acts of the constituent entities of the Russian Federation and municipal legal acts, attributable to subarticle 211 "Salary" of article 210 "Payment and accruals for wage payments" KOSGU of the budget classification of the Russian Federation.
49. If persons holding municipal positions, in accordance with the current legislation, are paid remuneration taking into account the district coefficient and the percentage allowance, then the expenses in lines 011, 012 are shown taking into account the district coefficient and the percentage allowance, while in the explanatory note to the Report in the form 14 MO, submitted in accordance with paragraph 3 of this Instruction, indicates the size of the regional coefficient and the percentage allowance and the regulatory legal document in accordance with which this regional coefficient and the percentage allowance are established.
50. The report in the form 14 MO on line 020 shows the accrued wage expenses for persons replacing positions in the municipal service, including:
On line 021 - the cost of paying a monthly official salary in accordance with the occupied position of the municipal service;
on line 022 - expenses for monthly and other additional payments to persons replacing positions in the municipal service, determined by the law of the constituent entity of the Russian Federation, while from line 022 expenses for the payment of a monthly monetary incentive are allocated (subject to the establishment of this payment) (line 023);
On line 024 - expenses for other payments provided for by the regulatory legal acts of the Russian Federation, the laws of the constituent entities of the Russian Federation and local governments to persons replacing positions in the municipal service, attributable to sub-article 211 "Salary" of article 210 "Remuneration and accruals for payments on payment labor" KOSGU of the budget classification of the Russian Federation.
51. If, in accordance with the current legislation, the salaries are paid to persons replacing positions of the municipal service, taking into account the district coefficient and the percentage allowance, then the expenses in lines 021, 022, 023, 024 are shown taking into account the district coefficient and the percentage allowance, while in the explanatory the note to the Report in form 14 MO, submitted in accordance with paragraph 3 of these Instructions, indicates the amount of the regional coefficient and the percentage premium and the regulatory legal document in accordance with which this regional coefficient and the percentage premium are established.
52. Line 030 shall show the accrued expenses on the wages of employees of a local self-government body, an election commission of a municipal formation, filling positions that are not positions of a municipal service, the remuneration of which is carried out on the basis of separate regulatory legal acts of local self-government bodies.
53. Line 040 shall show the accrued expenses on the wages of employees of the local self-government body, members of election commissions of municipalities transferred to the new wage systems.
54. On line 050:
The column "approved (provided) according to the estimate for the year" reflects the expenses provided for by the budget estimate of the local self-government body, the election commission of the municipality for the payment of wages to employees of these bodies;
The column "actually accrued for the reporting period" reflects the amount of expenses accrued for the reporting period for the payment of wages to employees of a local government body, an election commission of a municipality, reflected in lines 010, 020, 030, 040.
55. Line 060 shows total amount accrued expenses for other payments, including expenses for paying for social support measures in accordance with the legislation of the Russian Federation to employees who are on the staff of a local government, attributable to sub-article 212 "Other payments" of article 210 "Wages and accruals for payments on wages" KOSGU budget classification of the Russian Federation.
Expenses are allocated from line 060:
On line 061 - for the payment of compensations carried out by the local government, the election commission of the municipality to their employees for the use of their personal cars and motorcycles for official purposes;
on line 062 - for the payment of daily allowances when business trips employees of a local self-government body, an election commission of a municipality, of which daily allowances are allocated for business trips on the territory of the Russian Federation (line 063) and on the territory of foreign states (line 064).
56. Line 070 shows the total amount of other accrued expenses provided for by the budget estimate of the local self-government body, the election commission of the municipality for the maintenance of these bodies and not reflected in lines 050 and 060.
Expenses are allocated from line 070:
on line 071 - to pay for travel and accommodation of employees of a local government body, an election commission of a municipality on business trips, from which, in turn, expenses are allocated for travel and accommodation of these employees on business trips on the territory of the Russian Federation (line 072) and on business trips business trips on the territory of foreign states (line 073);
on line 074 - for the maintenance of official cars, including payment for services provided by third parties on the basis of concluded contracts for the hiring of cars for official purposes, contracts for compulsory insurance civil liability owners Vehicle, as well as current repairs, maintenance and payment for fuels and lubricants for cars used for official purposes by employees of a local self-government body, an election commission of a municipality.
57. Line 080 shows the total amount of expenses reflected in lines 050, 060 and 070.
58. In Reports in the form 14 MO for half a year and 9 months, the following lines are filled in: 010, 020, 030, 040, 050, 060, 070 and 080.
Section "2. Information on the positions and number of employees of local governments, election commissions of municipalities"59. The column "approved positions in the staffing table at the end of the reporting period" shows the number of posts approved in the staffing table of the local government, the election commission of the municipality (hereinafter referred to as the staffing table) as of the end of the reporting period.
60. The column "Posts actually filled at the end of the reporting period" shows the number of posts actually filled in the staffing table at the end of the reporting period.
61. Positions according to the staffing table, which provide for the content of an incomplete staff unit, are shown by the corresponding share of the staff unit, expressed as a decimal fraction (0.25; 0.5; 0.75), only in Reports in the form 14 MO submitted by recipients of budget funds chief manager of local budget funds. The financial authorities of the constituent entities of the Russian Federation, as well as the financial authority of the Baikonur City Administration, when submitting to the Ministry of Finance of the Russian Federation (Department of Budget Policy in the Sphere of Public Administration, the Judicial System, the State and Municipal Service) consolidated Reports in the form 14 MO, round the data to whole units ( no decimal places).
62. Employees of a local self-government body, an election commission of a municipality (hereinafter referred to as employees) filling positions not provided for staffing on the reporting date and subject to reduction, are included in the average number of employees and are shown only in the column "Average number for the reporting period".
In the event of a change in the structure of the local government body, the election commission of the municipality, employees who are not subject to reduction, but have not yet been transferred to other positions on the reporting date in accordance with the new staffing table, are shown according to the previous name of the position only in the column "Average headcount for the reporting period" , while in the explanatory note to the Report in the form 14 MO on this issue, explanations are given.
63. In the columns "Average headcount for the reporting period" for all data lines of the columns, the average headcount for the reporting period is shown, which is calculated by summing the average headcount for all months of the reporting period and dividing the amount received by the number of months in the reporting period (6 months; 9 months; 12 months).
The average number of employees per month is determined by summing up the number of employees on the payroll for each calendar day of the month (including weekends and holidays) and dividing the amount received by the number of calendar days of the month. Women who were on maternity leave and additional parental leave, as well as employees who studied in educational institutions and were on additional leave without pay, as well as those who entered educational institutions and those who were on leave without pay to pass entrance exams are not included in the average number of employees.
If the body of local self-government, the election commission of the municipality worked incomplete year(incomplete six months, incomplete 9 months), the average number of employees for the year (six months, 9 months) is determined by summing the average number of employees for all months of work and dividing the amount received by 12 (6, 9).
64. In Form 14 MO reports for half a year and 9 months, only lines 200, 210, 270, 280 and 290 are filled in.
Section "3. Certificate on the number of local governments, election commissions of municipalities and the actually accrued salaries of municipal employees"65. On line 300 in the reports in the form 14 of the MO, the number of local governments, election commissions of municipalities - recipients of funds from the relevant local budgets, which are legal entities that have duly passed state registration at their location, is reflected. If a local government body, an election commission of a municipality draw up a Report in form 14 MO for several target items of the classification of budget expenditures of the budget classification of the Russian Federation, then line 300 is filled in by these bodies only for target items 0020400 "Central Office" and 0021500 "Territorial bodies".
66. Line 400 shows the amount of actually accrued expenses for the payment of salaries to employees replacing positions in the municipal service. At the same time, the composition of expenses for the payment of salaries to municipal employees is determined in accordance with the regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments that regulate issues of remuneration of municipal employees.
In cases where, in accordance with the current legislation, a district coefficient and a percentage allowance are established for the financial allowance of a municipal employee, the costs of paying the allowance are shown taking into account the district coefficient and the percentage allowance.
67. Expenses for the payment of salaries to municipal employees, reflected in line 400, are shown by groups of positions (lines 410 - 450).
The distribution of employees by groups of positions of the municipal service is carried out in accordance with the register of positions of the municipal service in the subject of the Russian Federation, approved by the law of the subject of the Russian Federation.
Section "4. Information on the number of official cars"68. Line 460 shows the number of official cars that are on the balance sheet of a local government body, an election commission of a municipal formation, line 470 - the number of official cars provided to a local government body, an election commission of a municipal formation under employment contracts by third-party organizations.
Expenses for the maintenance of official cars (line 074), as well as their number (lines 460 and 470) are reflected in the report for all local governments, election commissions of municipalities. In the absence of such expenses, this must be reflected in the explanatory note to the Report in the form 14 MO, submitted in accordance with paragraph 3 of these Instructions. If the maintenance of a local self-government body, an election commission of a municipal formation by passenger cars is carried out on a "non-contractual basis" by a specialized motor transport enterprise that receives funds for these purposes directly from the relevant budget, then in this case these expenses for each local self-government body, the election commission of a municipal formation and the amount passenger cars provided to them on average for the reporting period are reflected in the explanatory note to the Report with an explanation of the reasons for the impossibility of their reflection in the Report itself in form 14 MO.
69. In the Reports in the form 14 MO for half a year and 9 months:
In Section "3. Certificate of the number of local governments, election commissions of municipalities and the actually accrued salaries of municipal employees" only line 300 is filled in.
Section "4. Information on the number of official cars" is not filled out.
70. In order to correctly fill out the Report in form 14 MO, the following control ratios must be taken into account:
Control ratios of the Report in the form 14 MO
line 400 (column 4) = line 410 (column 4) + line 420 (column 4) + line 430 (column 4) + line 440 (column 4) + line 450 (column 4) . 4)
In case of excess in the Report in the form 14 MO in lines 050, 060, 070, 080 of the expenses accrued for the reporting period for the maintenance of the local government body, the election commission of the municipality over the costs approved by the budget estimate of the local government body, the election commission of the municipality in the explanatory a note to the Report in form 14 MO must indicate the reason for such an excess.
Create a new report manually.
Launch Internet Explorer, go to http://svod.mfnso.ru, enter the User and Password, then click "Login". We select "Work with reporting", we stand on our organization, we press the button "Create" -\u003e "New report".
Please note that for these forms, the form code for the annual report is 0503074G (form 14), 0503075G (form 14 MO). In the Svod-Smart program, these forms will be included in the reporting for the year, respectively.
We select form 14 (form code - 0503074G) or 14MO (form code - 0503075G). To search, you can use the filter, which is highlighted in red in the figure. Next, click "OK".
The procedure for working with a report of form 14, 14 MO in the Svod Smart program:
Filling out the form:
For form 14MO (code 0503075): We fill white lines in the tabs "Table", "Number", "Reference1", "Reference2".
We do the calculation of the results, as a result of which the final green lines. After the calculation of the totals in the reference book, those codes in which there are values begin to be highlighted in bold.
Making a check control ratios for the form (click the "Check CS" button).
Change the status to "Ready for testing".
Filling out the form.
Table tab
In the "Table" tab, information on the costs of maintaining the state body is filled in.
On the left side of the workspace from the directory select a row with the necessary code of the section, subsection (shown in red outline in the figure.). Above the directory we see the corresponding line key(00453 in the picture). Please note that the line you have chosen is NOT the final line (green).
Then we fill in the necessary lines in the table (blue outline), only white lines are subject to filling, green lines are calculated automatically after filling out the entire form when calculating the totals (the “Calculate totals” button).
Bookmark "Number"
Go to the "Amount" tab. This section contains information about the positions and the number of employees of state bodies.
Similarly to the “Table” tab, fill in the “Population” table. Data on the positions of employees are given in whole units. In the left part of the workspace from the reference book, select the line with the required code of the section, subsection (shown in red outline in the figure.). Above the directory we see the corresponding line key (00453 in the picture). Please note that the line you have chosen is NOT the final line (green).
After you have entered all the values on the tab, go to the "Help 1" tab.
Help1 tab
This certificate fills in the number of state bodies and the amount of money actually accrued at the end of the reporting period for civil servants.
Next, go to the "Help2" tab.
Help2 tab
This certificate contains information on the number of official cars and the cost of their maintenance.
In the left part of the workspace from the reference book, select the line with the required code of the section, subsection (shown in red outline in the figure.). Above the directory we see the corresponding line key (00453 in the picture). Fill in the required lines.
After all the tables are filled in, click on the "Save" button.
Calculation of totals.
When the entire form is filled out, press the button "Calculation of totals", thus, all the total lines (green) are filled. After the calculation of the totals is made, the codes in which the values were entered begin to be highlighted in bold in the reference book.
3. Checking the control ratios and changing the status of the report.
We do "Checking the COP". If the verification protocol indicates that "Verification was successful", then we can change the status to “Ready for verification”, but at the same time, remember that with this status, editing the report will become impossible.
For users who generate forms 14 and 14 MO in their programs, there is the possibility of importing in the FK format.
In this case, we import the report in the same way as all reports loaded in the FC format. After import - do "Calculation of totals" and "Checking the CS - Intradocumentary". If, after checking the control ratios, there are no errors in the check protocol, i.e. "Verification completed successfully." Then we change the status to “Ready for verification”.
By order of the Ministry of Finance of Russia dated December 28, 2017 No. 259n, new form 0503075. The specified order as of February 19, 2018 has not yet entered into force. The procedure for filling out this form is also not approved.
At the same time, in the input form 14MO (code 0503075) in section 1 column 3 “Approved (provided) for the year, the approved LBO (allocations) for the year should be indicated in the appropriate lines. LBO are reflected in the accounting on account 501.10.
Column 4 "Actually accrued for the reporting period" indicates the accrued expenses. Since in budget accounting expenses are accrued on account 401.20.000, then fill in the corresponding lines of column 4 in the context of accrued expenses.
Rationale
Order of the Ministry of Finance of Russia dated December 28, 2017 No. 259n “On approval of the forms of reports on expenses and the number of employees of federal state bodies, state bodies of the constituent entities of the Russian Federation, local authorities” (returned without state registration)
Revision not effective as of 19 Feb 2018
In accordance with subparagraph 2 of paragraph 5 of the Decree of the Government of the Russian Federation dated April 7, 2004 No. 185 "Issues of the Ministry of Finance of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, No. 15, Art. 1478; No. 49, Art. 4908; 2007, No. 45, article 5491; 2008, No. 5, article 411; 2010, No. 52, article 7104; 2011, No. 36, article 5148; 2012, No. 20, article 2562; 2013, No. 5, article. 411; No. 20, article 2488; No. 36, article 4578; No. 49, article 6422; 2015, No. 38, article 5286; 2016, No. 17, article 2399; No. 47, article 6659; 2017, No. 24, art. 3536)
I order:
1. Approve the report form "Report on expenses and the number of employees of federal state bodies, state bodies of constituent entities of the Russian Federation" (Form 14, code 0503074) in accordance with Appendix No. 1 to this order.
2. Approve the report form "Report on expenses and the number of employees of local governments" (Form 14MO, code 0503075) in accordance with Appendix No. 2 to this order.
3. Approve the form of the report "Report on expenditures and the number of employees of federal state bodies that make up state secret"(Form 14C, code 0503076) in accordance with Appendix No. 3 to this order.
4. Establish that reports in the form "Report on expenses and the number of employees of federal state bodies, state bodies of the constituent entities of the Russian Federation" (Form 14, code 0503074) are compiled by federal state bodies and state bodies of the constituent entities of the Russian Federation, reports in the form "Report on expenses and the number of employees of local governments" (Form 14MO, code 0503075) are compiled by local governments, reports in the form "Report on expenses and the number of employees of federal government bodies constituting a state secret" (Form 14C, code 0503076) are compiled by federal government agencies, the number and expenses for wages which constitute a state secret.
5. To introduce reporting in the form "Report on expenses and the number of employees of federal state bodies, state bodies of the constituent entities of the Russian Federation" (Form 14, code 0503074), reporting in the form "Report on expenses and the number of employees of local governments" (Form 14MO , code 0503075) and reporting in the form "Report on expenses and the number of employees of federal government bodies constituting a state secret", starting with the annual reporting for 2017.