Rules for filling out form 14 mo. The legislative framework of the Russian Federation
Order of the Ministry of Finance of the Russian Federation of 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 authorities, election commissions of municipalities, as well as Instructions on the procedure for their preparation and submission” (not entered into force)
In accordance with subparagraph 2 of paragraph 5 of Decree of the Government of the Russian Federation of April 7, 2004 No. 185 "Matters of the Ministry of Finance of the Russian Federation" (Collection of Legislation of the Russian Federation, 2004, No. 15, Article 1478; No. 49, Article 4908; 2007, No. 45, Art. 5491; 2008, No. 5, Art. 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 self-government bodies, election commissions of municipalities and the dynamics of Nost employees of these agencies order:
1. To approve the reporting forms “Report on the costs and number of employees of federal state bodies, state bodies of the constituent entities of the Russian Federation” (Form 14, code 0503074) () and “Report on the costs and number of employees of local self-government bodies, election commissions of municipalities” (Form 14 MO, code 0503075) ().
2. To 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. To establish that reports in the form of "Report on expenses and the 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 constituent entities of the Russian Federation, reports in the form of "Report on expenses and number of employees of local governments, election commissions of municipalities "(, code 0503075) are compiled by local governments and election commissions of municipalities formations.
4. To put into effect a report in the form of "Report on the costs and 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 of a "Report on expenses and number of employees of local self-government bodies, election commissions of municipalities" (, code 0503075), starting from the annual reporting for 2010.
5. To invalidate the order of the Ministry of Finance of the Russian Federation of July 3, 2007 No. 57n "On approval of reporting forms on expenses and the number of employees of federal state bodies, state bodies of the constituent entities of the Russian Federation, reporting on expenses and the number of employees of local governments, election commissions municipalities and Instructions on the procedure for compiling and submitting reports on expenses and the number of employees of federal state bodies, are state x bodies of the 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. The control over the execution of this order shall be assigned to the Deputy Minister of Finance of the Russian Federation T.G. Nesterenko.
16. If, in accordance with the current legislation, persons who are filling public posts are paid a cash allowance taking into account the regional coefficient, the coefficient for work in desert, waterless areas, the coefficient for work in high mountains, the percentage bonus to wages for work in the Far North and the areas equated to them in the southern regions of Eastern Siberia and the Far East (hereinafter referred to as the district coefficient and percentage premium), the expenses for, and are shown taking into account the regional the coefficient and the percentage premium, while the explanatory note to the Report on submitted in accordance with this Instruction indicates the size of the district coefficient and the percentage premium and regulatory legal documents in accordance with which this district coefficient and the percentage premium are established.
29. The following lines shall be filled in the reports in the form of 14 for six months and 9 months:,,,,,,,, and.
The distribution of workers into categories and groups of posts of the state civil service is carried out in accordance with the Register of Posts of the Federal State Civil Service, approved by Decree of the President of the Russian Federation dated December 31, 2005 No. 1574 "On the Register of Posts of the Federal State Civil Service" (Collected Legislation of the Russian Federation, 2006 , No. 1, Art. 118; 2010, No. 16, Art. 1874), by the registers of posts of the state civil service of the constituent entities of the Russian Federation, approved by laws, or bubbled normative legal acts of the Russian Federation.
43. The main managers of local budget funds on the basis of the reports submitted by the recipients of the local budget funds in the form of MO 14, as well as the Reports compiled by them for their content, compile the consolidated Reports in the form of MO 14 and submit them to the body organizing the execution of the corresponding local budget in the established them deadlines.
44. The body organizing the execution of the local budget (hereinafter referred to as the financial body of the municipality), on the basis of the Reports in form 14 MO submitted to it by the main managers of the local budget funds, as well as the Reports drawn up by it, draws up a consolidated Report in form 14 MO and submits it to the financial authority of the subject of the Russian Federation within the time limits established by it.
Based on the Reports submitted by the financial authorities of the municipalities, the financial body of the constituent entity of the Russian Federation draws up Summary Reports in the form of MO 14 for local authorities, election commissions of municipalities of the relevant constituent entities of the Russian Federation and submits them to the Ministry of Finance of the Russian Federation (Department of Budget Policy in the Field of public administration, judicial system, state and municipal service) within the time period established by this Inst uktsii for delivery reports on Form 14.
VI. The procedure for filling out the indicators of the Report according to form 14 MO
"3. Information on the number of local governments, election commissions of municipalities and actually accrued monetary maintenance of municipal employees"
65. According to the reports, the number of local governments, election commissions of municipalities - recipients of the funds of the corresponding local budgets, which are legal entities that have passed state registration at their location in the established manner, is reflected. If the local government, the election commission of the municipality draws up a Report in form 14 MO for several target articles of the classification of expenditures of the budgets of the budget classification of the Russian Federation, then line 300 is filled out by these bodies only under target articles 0020400 "Central Office" and 0021500 "Territorial bodies".
66. The amount of actually accrued expenses for the payment of cash support to employees replacing municipal service posts is shown. At the same time, the composition of expenses for the payment of the monetary content of 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 self-government bodies regulating the issues of remuneration of municipal employees.
In cases where a district coefficient and a percentage allowance have been established for the monetary maintenance of a municipal employee in accordance with applicable law, expenses for the payment of a monetary maintenance are shown taking into account the district coefficient and the percentage allowance.
The distribution of employees by groups of posts of the municipal service is carried out in accordance with the register of posts 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. The number of official cars shown on the balance sheet of the local government body, the election commission of the municipality is shown, the number of official cars provided to the local government body, the election commission of the municipality under employment contracts by outside organizations is shown.
The costs of maintaining official cars (), as well as their number (s), are recorded 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 this Instruction. If the local government, the election commission of the municipality is serviced by passenger cars on a "non-contractual basis" by a specialized motor vehicle that receives funds for these purposes directly from the corresponding budget, then in this case these costs for each local government, the election commission of the municipality and the amount cars provided by them on average for the reporting period are reflected in the explanatory note claim to the Report explaining the reasons for the impossibility of their reflection in the Report itself according to Form 14 MO.
69. In the reports for the half year and 9 months:
In "3. The certificate on the number of local governments, election commissions of municipalities and the actually accrued monetary maintenance 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 - not later than 60 days after the end of the reporting year.
application
to about the drawing up
and reporting of expenses and
the number of federal employees
government agencies,
government entities
Russian Federation reports
about expenses and number of organs
local government
election commissions
municipalities
Scroll
codes of the constituent entities 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 | Amur region |
24 | Arhangelsk region |
25 | Astrakhan region |
26 | Belgorod region |
27 | Bryansk region |
28 | Vladimir region |
29 | Volgograd region |
30 | Vologda Region |
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 Oblast |
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 | Yaroslavskaya oblast |
72 | Saint Petersburg |
73 | Moscow |
76 | Republic of Adygea (Adygea) |
77 | Altai Republic |
78 | Jewish Autonomous Region |
79 | Karachay-Cherkess Republic |
80 | The Republic of Khakassia |
84 | Nenets Autonomous Okrug |
87 | Khanty-Mansiysk Autonomous Okrug - Ugra |
88 | Chukotka Autonomous Okrug |
90 | Yamal-Nenets Autonomous Okrug |
91 | Zabaykalsky Krai |
94 | Chechen Republic |
Order of the Ministry of Finance of the Russian Federation of 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 authorities, election commissions of municipalities, as well as Instructions on the procedure for their preparation and submission”
This order is registered with the Ministry of Justice. After passing the state registration procedure, the text of the document may be changed
The report on form 14 and the report on form 14MO are put into effect starting from the annual reporting for 2010.
Document Overview
New forms of reports on expenses and the number of employees of federal and regional state bodies, municipalities, municipal election commissions have been approved. Instructions are given for filling them out.
Reports are prepared as of the following 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 year.
Reports are presented on paper and electronic media. An explanatory note is attached.
The procedure for filling out reports and control ratios is given.
The reports come into effect starting from the annual reporting for 2010.
Previous forms have lost their force.
Legal entities must submit an application in the form Р14001 in order to inform the tax authorities about amendments to the USRLE that are not related to the constituent documents (charter).
Application Form P14001
The current P14001 application form for registration of changes to the LLC in 2019 (download the form).
How to fill out form P14001 in 2019
You can download the official instructions for filling out the application P14001 at this link.
Basic rules for filling out application P14001
- when filling on the computer, use capital letters with a height of 18, font Courier New;
- manually, the application is filled in block letters, black ink;
- the application consists of 51 pages, we use only those that are being amended (no need to submit blank pages);
- several changes can be foreseen in one application, while simultaneous changes and correction of errors are not allowed (two statements will be required);
- double-sided printing of a statement 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 public.
Filling P14001 when changing director
In this case, the application will consist of page 001, sheets K and R.
A separate sheet K is filled out on the old and on the new director.
In section 1 of sheet K for the old director we 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 be the new director, his data is indicated in sheet R.
Filling P14001 to exit the participant
There can be 2 options:
- If within a month the share of the dropped-out participant is distributed - page 001 is filled out, the corresponding sheet (B, D, D or E), Z and P. In this case, for the dropped-out participant we use only the first page, for the rest - we update information. In sheet 3 we fill in the information about the transfer of the share to the company and its distribution between the participants.
- If the share is not distributed, it will be necessary to submit an application twice, in the first case the participant’s withdrawal is reported, fill out page 001, the corresponding sheet B, D, E, E, in sheet 3 we indicate the transfer of the share to the company. Then we draw up a distribution application.
Filling P14001 for the sale of shares
Use page 001, sheet B (G, D, E) and sheet R.
In the corresponding sheet B (D, D, E) we enter information about the founder who is terminating participation - in section 1 we set the value 2, fill in section 2.
Then, in sheet B (D, D, E) we add information about the new participant - in section 1, select the value 1 and fill in sections 3, 4.
Note, from January 01, 2016 the contract of sale of a share, regardless of who it is concluded with (a participant, company, third party), is subject to mandatory notarization.
The notary certifies the contract, application P14001 and himself submits documents for registration at the IFTS.
Fill P14001 to inherit a share
For filling we use page 001, sheets D and R.
Sheet D is filled out on the testator and on the heir, the heir will act as the applicant.
When filling out sheet D to the testator - in section 1 we put down the value 2, then fill in section 2.
When filling out sheet D on the heir - in section 1, select the value 1, then fill in sections 3 and 4.
Note: for the right to participate in the affairs of the company, it is necessary to obtain a certificate of inheritance from a notary. Inheritance can be accepted within six months from the date of opening.
Filling 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 R.
In sheet B we add information about the new address (location) of the permanent executive body (other body or person acting by proxy on behalf of the LLC).
To indicate streets, highways, avenues, etc., it is necessary to use abbreviations, a list of which is available in the above official instructions in Appendix No. 2.
Filling P14001 for changing OKVED
You will need - page 001, sheets H and R.
In sheet H we use the following pages:
- new OKVED codes are added - sheet N page 1 is filled;
- exclusion of valid OKVED codes - sheet N page 2 is filled out;
- change of the main type of activity - we enter the new code on sheet H on page 1, the old code on sheet H on page 2. At the same time, the old OKVED can be left as an additional one, indicating it on sheet H on page 1.
Note: There can be only one code for a core business.
Filling P14001 to correct errors in the register
To correct errors, use page 001, sheet P and the corresponding sheet (depending on what needs to be fixed).
On page 001 in section 2, select the value 2, in the field below, the number of the OGRN that was assigned on the basis of the registration application containing errors is indicated.
Select a sheet to correct incorrect information:
- “Sheet A” is an error in the name.
- “Sheet B” - an error in the address;
- “Sheet B (G, D, E)” - an error in the information about the participants.
- “Sheet K” is an error in the director information.
- “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 passport data of the participant
When changing the passport data of the participant (founder), page 001 is filled out, sheets D and R.
In sheet D we add only the information that is changing.
Note, The Federal Tax Service Inspectorate is not required to inform about change of passport information of a citizen of the Russian Federation, since the Federal Migration Service independently sends new information to the tax office for its entry into the Unified State Register of Legal Entities.
Is acting Edition from 23.12.2010
Title document | Order of the RF Ministry of Finance dated 23.12.2010 N 179n "On Approval of the reporting on costs and number of employees federal state bodies, state bodies of the Russian Federation, local authorities, the election commission of the municipality, as well as instructions ON THE ORDER OF THEIR PREPARATION AND PRESENTATION OF" |
Document type | order list |
Host body | ministry of Finance of the Russian Federation |
Document Number | 179n |
Date of adoption | 01.01.1970 |
Revision Date | 23.12.2010 |
Date of registration in the Ministry of Justice | 01.01.1970 |
Status | acts |
Publication |
|
Navigator | Notes |
Order of the RF Ministry of Finance dated 23.12.2010 N 179n "On Approval of the reporting on costs and number of employees federal state bodies, state bodies of the Russian Federation, local authorities, the election commission of the municipality, as well as instructions ON THE ORDER OF THEIR PREPARATION AND PRESENTATION OF"
VI. The procedure for filling out the indicators of the Report according to form 14 MO
45. Reports in the form of MO 14 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 article and type of expenditures of the budget classification of the Russian Federation is affixed in the Report according to form 14 MO in free lines above the column headings:
In Section "1. Information on the costs of maintaining local governments, election commissions of municipalities" above the columns "is approved (provided) by the estimate for the year" and "actually charged for the reporting period";
In Section "2. Information on the posts and the number of employees of local self-government bodies, election commissions of municipalities" above the columns "the posts in the staff list at the end of the reporting period are approved", "the posts at the end of the reporting period are actually replaced" and "the average number of employees for the reporting period";
In Section "3. Information on the number of local governments, election commissions of municipalities and the actually accrued monetary maintenance of municipal employees" in free lines above the filled in columns;
In Section "4. Information on the number of official cars" above the columns "at the end of the reporting period" and "on average for the reporting period."
Section "1. Information on the costs of maintaining the local government, the election commission of the municipality"46. \u200b\u200bThe column "approved (provided) for the annual budget" shall reflect the expenses approved by the budget estimates of the local government, the election commission of the municipality for the reporting year, drawn up and approved on the basis of the adjusted limits of budgetary obligations in accordance with the budget list, taking into account all subsequent changes drawn up in the prescribed manner (hereinafter - the budget estimates of the local government, 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 government, the election commission of the municipality, drawn up by the relevant documents in the prescribed manner.
48. Line 010 shows the accrued salary expenses of deputies, members of elected local government bodies, elected officials of local self-government, members of election commissions of municipalities operating on an ongoing basis and being legal entities with a casting vote (hereinafter referred to as persons replacing municipal posts), including:
On line 011 - expenses related to the payment of monetary compensation (cash support) to persons replacing municipal posts;
On line 012 - the costs of other additional payments to persons filling municipal posts stipulated by regulatory legal acts of the Russian Federation, laws and regulatory legal acts of constituent entities of the Russian Federation and municipal legal acts, attributable to subclause 211 “Salary” of article 210 “Payment of labor and accruals payroll payments "KOSGU budget classification of the Russian Federation.
49. If, in accordance with the current legislation, persons who are filling municipal posts are paid cash remuneration taking into account the district coefficient and the percentage allowance, then the expenses on 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 district coefficient and percentage premium and regulatory legal document in accordance with which this paradise The coefficient and percentage allowance have been established.
50. The report on form 14 MO on line 020 shows the accrued expenses on wages to persons replacing municipal service posts, including:
On line 021 - the cost of paying the monthly official salary in accordance with the replaced position of the municipal service;
line 022 - expenses for monthly and other additional payments to persons replacing municipal service posts determined by the law of a constituent entity of the Russian Federation, while expenses for the payment of monthly monetary incentives are allocated from line 022 (subject to the establishment of this payment) (line 023);
On line 024 - the costs of other payments stipulated by regulatory legal acts of the Russian Federation, the laws of the constituent entities of the Russian Federation and local self-government bodies to persons filling municipal service posts, referred to in subclause 211 "Salary" of article 210 "Salary and payroll payments labor "KOSGU budget classification of the Russian Federation.
51. If, in accordance with the current legislation, persons who fill the posts of the municipal service are paid with allowance for the district coefficient and the percentage allowance, then the costs of lines 021, 022, 023, 024 are shown taking into account the district coefficient and the percentage allowance, while in the explanatory a note to the Report in the form of MO 14 submitted in accordance with clause 3 of this Instruction shall indicate the size of the district coefficient and percentage allowance and the regulatory legal document in accordance with which yes The current district coefficient and percentage premium are set.
52. Line 030 shows the accrued salary expenses of employees of the local government body, the election commission of the municipality, who fill positions that are not municipal service posts, the remuneration of which is based on separate regulatory legal acts of local self-government bodies.
53. Line 040 shows the accrued salary expenses of employees of the local government, members of election commissions of municipalities transferred to new wage systems.
54. On line 050:
The column “approved (stipulated) by the annual estimate” shall reflect the expenses stipulated by the budget estimates of the local 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 during the reporting period for the payment of wages of employees of the local government, the election commission of the municipality, reflected in lines 010, 020, 030, 040.
55. Line 060 shows the total amount of accrued expenses for other payments, including expenses for the payment of social support measures in accordance with the legislation of the Russian Federation to employees of the local government, referred to in sub-article 212 “Other payments”, article 210 “Payment of labor and accruals on payroll payments "KOSGU budget classification of the Russian Federation.
From line 060 the costs are allocated:
On line 061 - for the payment of compensation made by the local government, the election commission of the municipality to its employees for their use of personal cars and motorcycles for official purposes;
line 062 - for the payment of per diems for business trips of employees of the local government body, the election commission of the municipality, of which the per diems for business trips are allocated in the territory of the Russian Federation (line 063) and in the territory of foreign states (line 064).
56. Line 070 shows the total amount of the remaining accrued expenses stipulated by the budget estimates of the local government body, the election commission of the municipality for the maintenance of these bodies and not reflected in lines 050 and 060.
From line 070 the costs are allocated:
line 071 - to pay for travel and accommodation of employees of the local self-government body, the election commission of the municipality on business trips, from which, in turn, are allocated expenses for travel and accommodation of these workers during business trips in the Russian Federation (line 072) and during 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, agreements on compulsory civil liability insurance of vehicle owners, as well as ongoing repairs, maintenance and payment of fuel lubricants of cars used for official purposes by employees of the local government, election commission of municipalities Ania.
57. On line 080, the total amount of expenses shown on lines 050, 060 and 070 is shown.
58. The following lines shall be filled in the Reports in the form of MO 14 for six months and 9 months: 010, 020, 030, 040, 050, 060, 070 and 080.
Section "2. Information on the posts and the number of employees of local governments, election commissions of municipalities"59. The column "approved posts 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 body, the election commission of the municipality (hereinafter - the staffing table) as of the end of the reporting period.
60. The column “actually filled posts at the end of the reporting period” shows the number of actually filled posts in the staffing table at the end of the reporting period.
61. The posts according to the staffing table for which the content of an incomplete staffing unit is provided are shown by the corresponding share of the staffing unit, expressed as a decimal fraction (0.25; 0.5; 0.75), only in Reports under form 14 MO submitted by recipients of budget funds the main manager of local budget funds. The financial authorities of the constituent entities of the Russian Federation, as well as the financial authority of the Administration of Baikonur, when submitting to the Ministry of Finance of the Russian Federation (Department of Budget Policy in the Sphere of Public Administration, the Judiciary, State and Municipal Services) consolidated Reports in the form of Form 14 MO round up the data to whole units ( without decimals).
62. Employees of the local government, the election commission of the municipality (hereinafter - the employees), who fill the positions that are not provided for by the staff schedule at the reporting date and are 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, the election commission of the municipality, employees who are not subject to reduction, but who have not yet been transferred to other positions at the reporting date in accordance with the new staffing table, show the previous job title only in the column "Average number for the reporting period" , while in the explanatory note to the Report on form 14 MO on this issue are clarified.
63. For the columns "Average number of employees for the reporting period" for all lines of data, the column shows the average number of employees for the reporting period, which is calculated by summing the average number of employees 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 for a month is determined by summing the number of employees on a 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 on additional maternity leave, as well as employees who studied at educational institutions and were on additional leave without pay, as well as who went to educational institutions and were on leave without pay for passing entrance exams, are not included in the average number of employees.
If the local government, the election commission of the municipality worked for an incomplete year (incomplete half a year, incomplete 9 months), the average number of employees for a 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 , nine).
64. In the reports in the form of MO 14 for the six months and 9 months, only lines 200, 210, 270, 280, and 290 are filled out.
Section "3. Information on the number of local governments, election commissions of municipalities and the actually accrued monetary maintenance of municipal employees"65. On line 300, the reports in form 14 of the MO reflect the number of local governments, election commissions of municipalities - recipients of the funds of the corresponding local budgets, which are legal entities that have passed state registration at their location in the prescribed manner. If the local government, the election commission of the municipality draws up a Report according to Form 14 of the MO for several target articles of the classification of expenditures of the budgets of the budget classification of the Russian Federation, then line 300 is filled out by these bodies only under the target articles 0020400 “Central Office” and 0021500 “Territorial bodies”.
66. Line 400 shall indicate the amount of actually accrued expenses for the payment of cash support to employees replacing municipal service posts. At the same time, the composition of expenses for the payment of the monetary content of 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 self-government bodies regulating the issues of remuneration of municipal employees.
In cases where a district coefficient and a percentage allowance have been established for the monetary maintenance of a municipal employee in accordance with applicable law, expenses for the payment of a monetary maintenance are shown taking into account the district coefficient and the percentage allowance.
67. Expenses for the payment of cash support to municipal employees, reflected in line 400, are shown for job groups (lines 410 - 450).
The distribution of employees by groups of posts of the municipal service is carried out in accordance with the register of posts 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 on the balance sheet of the local government body, the election commission of the municipality, line 470 shows the number of company cars provided to the local government body, the election commission of the municipality under employment agreements with outside organizations.
The costs of maintaining official cars (line 074), as well as their number (lines 460 and 470), are recorded 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 accordance with Form 14 of the MO submitted in accordance with paragraph 3 of this Instruction. If the local government, the election commission of the municipality is serviced by passenger cars on a "non-contractual basis" by a specialized motor vehicle that receives funds for these purposes directly from the corresponding budget, then in this case these costs for each local government, the election commission of the municipality and the amount cars provided by them on average for the reporting period are reflected in the explanatory note claim to the Report explaining the reasons for the impossibility of their reflection in the Report itself according to Form 14 MO.
69. In the Reports in the form of MO 14 for the six months and 9 months:
In Section "3. Information on the number of local governments, election commissions of municipalities and the actually accrued monetary maintenance of municipal employees", only line 300 is filled out.
Section "4. Information on the number of official cars" is not filled out.
70. In order to correctly fill out the Report in the form of MO 14, the following control ratios should be taken into account:
Control ratios of the Report according to form 14 MO
p. 400 (column 4) \u003d p. 410 (column 4) + page 420 (column 4) + page 430 (column 4) + page 440 (column 4) + page 450 (column . 4)
In case of excess in the Report on form 14 MO on lines 050, 060, 070, 080 of the expenses charged for the maintenance of the local government body, the election commission of the municipality over the expenses approved by the budget estimates of the local government body, the election commission of the municipality in the explanatory Note to the Report on Form 14 MO must indicate the reason for this excess.
Manual creation of a new report.
Launch Internet Explorer, go to http://svod.mfnso.ru, enter the User and Password, then click "Login". We select "Work with reports", get up to your organization, click the "Create" -\u003e "New Report" button.
Please note that for these forms the code for the annual report is 0503074G (form 14), 0503075G (form 14 MO). In the Code-Smart program, these forms will be respectively reported in the annual report.
Choose form 14 (form code - 0503074G) or 14MO (form code - 0503075G). You can use the filter to search, which is highlighted in red in the figure. Next, click OK.
The procedure for working with the report of form 14, 14 MO in the “Smart Smart” program:
Filling out the form:
For form 14MO (code 0503075):Fill in white linesin the tabs "Table", "Number", "Help1", "Help2".
We make a calculation of the results, as a result of which the totals are calculated green lines. After calculating the totals in the directory, those codes in which there are values \u200b\u200bbegin to be highlighted in bold.
We do a check of the control ratios for the form (click the "Check CS" button).
Change the status to "Ready for verification."
Filling out the form.
Table Tab
The tab “Table” contains information on the costs of maintaining a state body.
In the left part of the workspace from the directory select the line with the necessary code of the section, subsection (the figure is displayed in red outline.). Above the directory we see the corresponding row key (00453 in the picture). We pay attention to the fact that the line you selected would NOT be a total (green).
Then we fill in the necessary lines in the table (blue outline), only white lines are to be filled, green lines are calculated automatically after filling out the entire form when calculating the totals (the button "Calculation of totals").
Number tab
Go to the tab "Number". This section fills in information on the positions and number of employees of state bodies.
Similarly to the “Table” tab, fill in the “Number” table. Data on employee positions are given in whole units. In the left part of the workspace from the directory, select the line with the necessary code for the section, subsection (shown in red in the figure.). Above the directory we see the corresponding row key (00453 in the picture). We pay attention to the fact that the line you selected would NOT be a total (green).
After you entered all the values \u200b\u200bon the tab, go to the tab "Help 1".
Help Tab 1
This certificate fills in the number of state bodies and in fact the monetary support actually accrued at the end of the reporting period by the state civil servant.
Next, go to the tab "Help2".
Help Tab 2
This certificate fills in information on the number of official cars and their maintenance costs.
In the left part of the workspace from the directory, select the line with the necessary code for the section, subsection (the figure is displayed in red outline.). Above the directory we see the corresponding row key (00453 in the picture). Fill in the necessary lines.
After all the tables are filled, click on the “Save” button.
Calculation of totals.
When the whole form is completed, click the button “Calculation of totals”, thus, all the totals lines (green) are filled. After the calculation of the results is made, the codes in which the values \u200b\u200bwere entered begin to be highlighted in bold in the directory.
3. Checking control ratios and changing report status.
We do "Checking the COP." If the verification protocol states that “Verification completed successfully,” 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 form forms 14 and 14 of the MO in their programs, there is the possibility of importing in FC format.
In this case, we import the report in the same way as all reports loaded in FC format. After import, do “Calculation of totals” and “Checking the COP - Intra-document”. If, after checking the control ratios, there are no errors in the 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, a new form 0503075 is introduced. The indicated 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 introduced form 14MO (code 0503075) in section 1 of column 3 “Approved (provided) for the year, the approved LBOs (appropriations) for the year should be indicated on the relevant lines. LBOs are recorded in account 501.10.
Column 4 “Actually charged for the reporting period” indicates the accrued expenses. Since in budget accounting expenses are accrued on the account 401.20.000, fill in the corresponding lines of column 4 in the context of accrued expenses.
Justification
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)
The editors did not enter into force on February 19, 2018
In accordance with subparagraph 2 of paragraph 5 of Decree of the Government of the Russian Federation of April 7, 2004 No. 185 "Matters of the Ministry of Finance of the Russian Federation" (Collection of Legislation of the Russian Federation, 2004, No. 15, Article 1478; No. 49, Article 4908; 2007, No. 45, Article 541; 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 2448; 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, Article 3536)
i order:
1. To approve the report form "Report on the costs and number of employees of federal state bodies, state bodies of the constituent entities of the Russian Federation" (Form 14, code 0503074) in accordance with Appendix No. 1 to this Order.
2. To approve the report form “Report on expenses and the number of employees of local government bodies” (Form 14MO, code 0503075) in accordance with Appendix No. 2 to this Order.
3. To approve the report form “Report on the costs and number of employees of federal state bodies constituting a state secret” (Form 14C, code 0503076) in accordance with Appendix No. 3 to this Order.
4. To establish that reports in the form of "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 constituent entities of the Russian Federation, reports in the form of "Report on expenditures and the number of employees of local governments "(Form 14MO, code 0503075) are compiled by local authorities, reports in the form of" Report on the costs and number of employees of the federal state governmental agencies, making the state secret "(Form 14C, code 0503076) consists of federal government agencies, the number and salary costs which constitute a state secret.
5. To put into effect reporting in the form of “Report on the costs and 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 of “Report on expenses and the number of employees of local government bodies” (Form 14MO , code 0503075) and reporting in the form of the “Report on the costs and number of employees of federal state bodies constituting a state secret”, starting from the annual reporting for 2017.