Kosgu milling. The procedure for applying the classifier of operations
In this article, we will reveal the concept and procedure for the use of expense type codes (CWR) by budgetary institutions, as well as determine the relationship with the classification of sector operations government controlled(KOSGU) in planning and budget execution.
The concept of "KOSGU"
First of all, let's define what KOSGU is in the budget, the decoding of the abbreviation sounds like this: classification of operations of the general government sector. This numerical code allows you to accurately classify the completed operation according to its content.
The definition of KOSGU in 2019 for budgetary institutions, as well as autonomous and state-owned, should be carried out in accordance with Appendix No. 4 to the order of the Ministry of Finance of Russia dated 07/01/2013 No. 65n, as amended by the order of the Ministry of Finance of Russia dated 06/09/2017 No. 87n.
There are the following classification groups:
- "100" - income;
- "200" - expenses;
- "300" - receipt of the NFA;
- "400" - retirement of the NFA;
- "500" - receipt of FA;
- "600" - retirement of the FA;
- "700" - increase in liabilities;
- "800" - reduction of liabilities.
Until January 2016, all operations of budgetary, state and autonomous institutions classified according to KOSGU. Then this rule was canceled. Now in 18-20 account digits accounting all public sector institutions are required to apply CWR.
Definition of "CWR"
Many specialists already know what CWR is in the budget (decoding - code for types of expenses), since these codes should be used in accounting and planning for the second year. But still, let's repeat and give a definition: CWR, what is it in the budget?
Expense type code is a special numeric code that allows you to group homogeneous types expense transactions according to their content for the purpose of managing budget process in terms of spending funds, as well as control over its execution in accordance with the current requirements of budget legislation.
CWR for budgetary institutions in 2019 should be determined in accordance with Appendix No. 5 to Order No. 65n of the Ministry of Finance (as amended by Order No. 87n of the Ministry of Finance).
The legislation provides for the following grouping of codes.
Labor costs for personnel of state-owned institutions, management bodies of state off-budget funds, as well as state (municipal) authorities |
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Costs for the procurement of goods, services or works necessary for the implementation of public needs |
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Social security of the population, other payments to citizens |
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Capital investments in objects of state or municipal property |
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Intergovernmental transfers |
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Subsidizing institutions of the public sector, including state-owned, budgetary, autonomous and not commercial organizations |
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Servicing the public debt |
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Other budget allocations |
The procedure for determining the CWR and KOSGU
The detailing of each expenditure operation of an economic entity in the public sector is the basis for planning and budget execution. That is, effective and transparent planning, ensuring the intended use of allocated funds and the reliability of financial statements depend on the correctness of the selected code for the type of expense and the classification of operations of the general government sector.
For an error-free linking of the CWR and KOSGU, officials recommend using a table of correspondence between codes for the types of expenses and the classification of the public administration sector.
Example. Expenditure operation: car repair. KOSGU - 225 article "Works, services for the maintenance of property." But the CWR depends on the type of repair. So, for the current one there will be 244 “Other purchase of goods, works and services to meet state (municipal) needs”, and for the capital one - 243 “Purchase of goods, works, services for the purposes of overhaul state (municipal) property”.
Correspondence table of CWR and KOSGU for 2019
Plan for 2019 in a new way
Now the list of codes has been supplemented with new types of expenses, some group names have been changed. Consider the changes in the linkages of the CWR and KOSGU for 2019 for budgetary institutions in the form of a table.
BP code name 2019 |
A comment |
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244 "Other purchase of goods, works and services to meet state (municipal) needs" |
The name of the CWR has been corrected (the words “to meet state (municipal) needs” have been removed). The content of operations has been supplemented (clause 1.1 of Letter No. 02-05-11/52212) |
521 "Subsidies, other than subsidies for co-financing capital investments into objects of state (municipal) property” |
The description of the types of expenses has been changed (clause 1.4. Letters No. 02-05-11/52212) |
523 "Consolidated subsidies" |
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634 "Other subsidies to non-profit organizations (with the exception of state (municipal) institutions)" |
The description of the content of debit transactions has been changed (clause 1.2 of Letter No. 02-05-11 / 52212) |
814 "Other subsidies to legal entities (except for non-profit organizations) individual entrepreneurs, individuals- manufacturers of goods, works, services" |
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815 "Subsidies to legal entities for the implementation of capital investments in facilities real estate» |
A new code element for expense types has been added. The content and descriptive part are presented in paragraph 1.3 of Letter No. 02-05-11 / 52212 |
The main mistakes in the application of CWR
An incorrectly defined type of expenses for the operations of public sector institutions is recognized as misuse of budgetary funds. Significant fines and administrative penalties are provided for this violation. We will determine which violations are most common and how to avoid them.
fine, punishment |
How to avoid |
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The applied linkage of KVR-KOSGU is not provided current legislation |
Art. 15.14 Administrative Code of the Russian Federation:
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If an institution is planning an operation that is not in the current Order No. 65n, write a letter to the Ministry of Finance demanding clarification. It is not recommended to apply a “non-existent” linkage until an official response is received. |
The BP code is determined by the intended description (purpose) of the goods |
It is unacceptable to plan and implement expenses according to codes that do not correspond to the documentary description (purpose) of goods, works or services. Before making an operation, read the technical or other documentation for the purchased product (or the technical characteristics of similar products) |
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CWR 200 includes costs not related to procurement |
These violations are often associated with accountable expenses. In order to avoid mistakes, it is necessary to strictly distinguish between the purpose of expenses: purchases for the needs of the organization or other types of |
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Applied CWR that does not correspond to the type of institution |
Before conducting a "controversial" operation, double-check yourself. Compare the selected CWR with the approved codes of Order No. 65n |
When an institution acquires property, the accountant faces the question of where to attribute it: to inventories for article KOSGU 340 or fixed assets for article KOSGU 310. After all, this is not always easy to do. We gave recommendations on how to define an article and showed them with examples: flags, fire extinguishers, banners, blinds and other property.
How to apply the articles and subarticles of KOSGU in accounting is explained in section V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. KOSGU are the same for all levels of budgets.
Decryption of KOSGU:
Definition of KOSGU article:
Decoding 310 KOSGU
In accordance with order No. 65, article KOSGU 310 “Increase in the value of fixed assets” includes the costs of institutions for the acquisition or manufacture of objects that are related to fixed assets. Including gems, nuggets precious metals, ingots and bars of gold, silver, platinum and palladium, as well as coins made of precious metals, except for those that are not the currency of the Russian Federation.
Decoding 340 KOSGU
Article KOSGU 340 “Increase in the cost of inventories” includes the costs of paying for contracts for objects that are related to inventories, including:
- medicines and dressings;
- medical equipment implanted in the patient's body;
- food;
- fuels and lubricants;
- building materials;
- soft inventory, including property functionally focused on labor protection and safety, civil defense;
- spare parts or components for machines, equipment, office equipment, computer technology, telecommunications systems and local computer networks, information transmission and display systems, information security, information and computing systems, communications, etc.;
- special equipment for research and development work;
- kitchen utensils;
- young animals of all kinds of animals and fattening animals, birds, rabbits, fur-bearing animals, families of bees, regardless of their value, experimental animals, livestock for slaughter;
- feed, care products, training, equipment for animals;
- seedlings of perennial plantations (planting material), including fruit and berry plantations of all kinds until they reach the operational age or before fruiting;
- material reserves as part of the property of the treasury and the state material reserve;
- blank products (except blanks strict accountability);
- other similar expenses.
Which category to attribute property to - fixed assets or inventories, is decided by the commission for the receipt and disposal of non-financial assets. The committee members make their decisions based on:
- to the provisions of the Instruction to the Unified Chart of Accounts No. 157n;
- on the purpose, timing and procedure for the use of material assets;
- on the provisions of the accounting policy - it prescribes an exact list of property, which in the accounting of the institution is attributed to fixed assets or inventories.
The decision of the commission may not coincide with the opinion of the inspectors. But if it is based on the provisions of accounting policies, then there is no need to fear liability. After all, the order that is prescribed in accounting policy, is obliged to apply both the institution itself and the controlling departments when checking accounting
Banner making
The KOSGU code depends on the subject of the contract. If these are advertising services, when the contractor himself prepares and places a banner without transferring it to the customer, apply subsection KOSGU 226 “Other works, services”.
And if the contract for the placement of an electronic banner on the Internet - subarticle KOSGU 226 "Other works, services." Subsection KOSGU 221 cannot be applied, since these are advertising services, not communication services.
This conclusion follows from section V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.
fire extinguishers
Rechargeable fire extinguishers are classified as fixed assets, and disposable fire extinguishers are classified as inventories.
There are two types of non-rechargeable fire extinguishers - disposable and rechargeable. Rechargeable fire extinguishers are recharged after use and can be stored further. Take them to the expense item of KOSGU 310.
With disposable fire extinguishers, not everything is so simple. If this period beneficial use more than 12 months, the fire extinguisher can be attributed to the OS. If not, then to inventories.
Fix this procedure in the accounting policy by agreeing it with the founder. After all, the institution is responsible for the correctness of the decision made.
Curtains and blinds
Include curtains and blinds in fixed assets and attribute them to the expense item KOSGU 310. In accounting, the main criterion for OS is the useful life. It must exceed 12 months. Curtains and blinds last more than 12 months. If the other criteria are also met, classify them as fixed assets.
One more argument. The composition of inventories includes values that are used in the activities of the institution. Curtains and blinds are not involved in the activity, but are decorative in nature. They are used for administrative purposes. This means that it is not necessary to reflect the costs of KOSGU 340.
Making stamps
Seals can be attributed to both fixed assets and inventories. Decide how long you will use the seal or stamp and for what purpose.
Seals with a useful life of more than one year are referred to KOSGU 310. But only if they meet the other criteria. By purpose: the official seal of the institution will always be OS. With its help, important documents are certified: agreements, contracts, banking documents etc. Stored at the head or another responsible person. In addition, its service life is more than 12 months.
Seals and stamps should be considered as inventories if the useful life is less than 12 months. It will be installed by the manufacturer technical documentation and the NFA admissions and withdrawals commission. In this case, reflect them under the expense item of KOSGU 340.
Making an evacuation plan
The KOSGU code depends on what the customer receives from the contractor: an evacuation plan or scheme on a material carrier or an action plan for evacuation without a material object.
If the contractor prepares an evacuation plan or scheme on a tangible medium, post the expenses under the KOSGU 300 group “Receipt of non-financial assets”.
Reflect expenses in accounting under the articles of KOSGU:
- 310 "Increase in the value of fixed assets" - ready-made schemes meet the criteria of the fixed asset;
- 340 "Increase in the cost of inventories" - schemes meet the criteria for inventories.
If you order the development of an action plan for evacuation without a material carrier, spend the expenses under subsection KOSGU 226 “Other work, services”.
Lamp
Inventories, regardless of useful life, include equipment that needs to be installed or installed that requires it. Such equipment includes material values for construction and installation works.
According to paragraph 118 of Instruction No. 157n, the category of building materials includes:
- electrical materials (cables, lamps, cartridges, rollers, cords, wires, fuses, insulators, etc.);
- building structures and parts ready for installation (for heating, ventilation, sanitary and other systems).
That is, reflect the lamps as part of inventories under article 340 of KOSGU.
Plate making
If you take into account signs on the door or signs as inventories, reflect the costs under article KOSGU 340. We decided to take into account such property as fixed assets - apply article KOSGU 310. If the contractor makes plates and signs from the customer's materials, allocate the costs.
Arguments to attribute plates and signs to inventories are as follows. The information plate is attached to the door or wall. It is not possible to use the plate on its own separately from the surface. Therefore, there is no reason to consider it as a fixed asset. Refer the plates to inventories and reflect under article KOSGU 340 “Increase in the cost of inventories”.
The commission of the institution may take a different decision and include plates or signs in the OS. For example, hanging signs that are not attached to the surface, or facade signs. Carry out the expenses for such plates under article KOSGU 310 “Increase in the cost of fixed assets”.
Production of printed materials
Expenses for the publication of a magazine or brochure from the materials of the contractor spend under the article KOSGU 340 “Increase in the cost of inventories”. This item reflects the cost of inventories. Printed products, if they are not for the library fund and are not periodic, refer to inventory, spend expenses under article KOSGU 340.
Road signs
Road signs are classified as inventories for article KOSGU 340 “Increase in the cost of inventories”. Instruction No. 157n recommends using the classification of OS objects established by OKOF. According to the new classifier OK 013-2014 (SNA 2008) and transitional keys between editions OK 013-94 and OK 013-2014, road signs are not fixed assets. Therefore, the cost of acquiring road signs should be reflected under article KOSGU 340.
Key making
The KOSGU code depends on what materials the contractor prepares the keys from - his own or the customer's.
If the contractor makes keys from his own materials, spend the expenses under article KOSGU 340 “Increase in the cost of inventories”.
If the contractor prepares duplicates from the customer's materials, allocate the costs:
- materials for duplicate keys - article KOSGU 340 "Increase in the cost of inventories";
- services for the production of duplicates - sub-article KOSGU 226 "Other works, services".
Flags
Flags and banners are classified as fixed assets, as they have a useful life of more than 12 months. Acquisition costs are attributed to article KOSGU 310 “Increase in the value of fixed assets”.
Gas masks
The cost of overalls (including gas masks) in accounting and reporting is attributed to article KOSGU 340 “Increase in the cost of inventories”.
Electric meter
Distribute the costs for the purchase and installation of electricity meters in accounting and reporting as follows:
- if you have concluded one contract with a contractor for the purchase and installation of a meter - article KOSGU 310 "Increase in the cost of fixed assets";
- if you buy a meter yourself - article KOSGU 340 "Increase in the cost of inventories", the contractor installs it - subarticle KOSGU 226 "Other works, services".
If you change the old meter to a new one, reflect the costs in the same way. After all, the accounting counter is a separate object of non-financial assets. And when it breaks, you write it off, and set the other counter as a new object.
Switch
Attribute the expenses for the purchase of the switch to the expense item of KOSGU 310. The useful life of the switch is more than 12 months. In accordance with OKOF, the switch is included in the group “Communication facilities that perform the function of switching systems (code according to OKOF - 320.26.30.11.110).
Hole puncher
The hole punch belongs to stationery. By general rule stationery should be included in the MOH. This is directly stated in paragraph 118 of Instruction No. 157n. But the useful life of the puncher exceeds 12 months. Therefore, the cost of acquiring a hole punch is included in the accounting for article KOSGU 310 “Increase in the cost of fixed assets”.
Battery
Carry out the cost of batteries under article KOSGU 340 “Increase in the cost of inventories”. Batteries are consumables, so take them into account as part of the MZ (paragraph 118 of Instruction No. 157n), and write off as expenses when replacing.
Charger
The charger belongs to the spare parts, which are included in the MOH. Reflect the costs of purchasing a charger under sub-item KOSGU 340.
Suit tailoring
Stage costumes with a useful life of more than 12 months are included in property, plant and equipment. If the suit has a useful life of less than 12 months, treat it as inventory.
Reflect the costs of making stage costumes under sub-items KOSGU 310 or 340, based on the useful life.
Overalls
In accounting and reporting, the costs of overalls (overalls, gowns, respirators, gas masks, etc.) are attributed to article KOSGU 340 “Increase in the cost of inventories”. This is stated in the letter of the Ministry of Finance of Russia dated November 08, 2016 No. 02-05-11 / 65288.
first aid kit
Automobile first-aid kits must be reflected under article KOSGU 340 “Increase in the cost of inventories”.
The first aid kit includes dressings and medical supplies. According to OKPD2, a first-aid kit is an independent category of medical products and does not apply to dressings or medicines (code 21.20.24.170). Therefore, in accounting, automobiles under article KOSGU 340 “Increase in the cost of inventories”.
System unit
The components of a computer, without which it cannot work, must be accounted for as a single fixed asset - a computer. Components computer are a monitor, system unit, keyboard, mouse, speakers, etc. As a general rule, each of them performs its functions as part of the complex, and not independently. So, the keyboard and mouse are input devices (input of commands, text), and the monitor is an output device. Therefore, these items must be taken into account in the composition single object OS according to KOSGU 310.
In accordance with OKOF, the computer is included in the group "Other office machines" (OKOF code - 330.28.23.23). According to the Classification, code 330.28.23.23 is the second depreciation group. The useful life is three years (clause 44 of Instruction No. 157n).
If you purchase a system unit separately, attribute it to the KOSGU 340 expense item. Since it cannot function separately, you are replacing a computer component.
Modem
Equipment designed to perform certain independent functions is recognized as an OS object. An external modem independently performs its functions, that is, it is used with the computer to which it is connected. Therefore, in accounting, the costs of acquiring a modem are attributed to article KOSGU 310 “Increase in the cost of fixed assets”.
Cartridges
A cartridge is a spare part for a printer, copier, scanner, that is, a consumable. Therefore, in accounting it must be reflected in the composition of inventories under the article KOSGU 340. But the services for replacing the cartridge - under the expense item KOSGU 225.
HDD
If you purchase a hard drive as a spare part for computer equipment for its further replacement, reflect the costs under item KOSGU 340 “Increase in the cost of inventories”. And if you purchase a removable hard drive, then use the KOSGU 310 expense item, since its useful life is more than 12 months and it can function separately from the computer.
Uninterrupted power supply unit
The cost of purchasing an uninterruptible power supply is reflected under sub-item KOSGU 310, since the useful life of the UPS exceeds 12 months and it is used in the activities of the institution.
KOSGU 226 is often confused with KOSGU 225, since many expenses can be reflected in both sub-items. We will tell you how to decipher KOSGU 225 and KOSGU 226 in 2019, as well as to attribute the costs to the correct sub-item, for example, tire fitting, refueling cartridges, etc.
Landscaping
The concept of "improvement" in the legislation does not exist. The financial department believes that these are the costs of creating a convenient, practical and aesthetically equipped space on the territory of the institution. That is, these are various works, services and non-financial assets.
If the subject of the contract is a set of landscaping works, spend the expenses under sub-article KOSGU 226 “Other works, services”. The complex may include works:
- install fences, fountains, lanterns, benches,
- break flower beds and flower beds,
- plant trees and shrubs
- arrange areas for vehicles, children's playgrounds,
- asphalt paths, lay paving slabs.
If you have concluded several contracts for improvement, distribute the costs in accounting:
- install equipment, plant plants, pave with asphalt - sub-article KOSGU 226 "Other works, services",
- cut shrubs, grass on lawns - sub-article KOSGU 225 "Works, services for the maintenance of property."
Repair of office equipment or furniture
In accounting and reporting, expenses for the repair of office equipment or furniture in a contract way must pass under sub-article KOSGU 225 "Works, services for the maintenance of property." This applies to property that belongs to the institution on the basis of the right of operational management.
Application of road markings
The application of road markings refers to property maintenance services, which means subsection 225. This is explained by the fact that this article applies not only to the property of the institution, but also to the property of the treasury. What, as a rule, are public roads.
Download cheat sheet from latest changes in KOSGU:
Download cheat sheet
Note! It is important to use the correct KOSGU codes in order to avoid errors in accounting and reporting.
Water Heater Diagnostic Services
A survey of the technical condition of the property, in order to determine whether it can be further exploited, is reflected under sub-article KOSGU 225 “Works, services for the maintenance of property”. Water heater diagnostics is just such a service. The reflection of these expenses for KOSGU 226 is possible if the institution pursues other goals.
Excavator services
If the services of an excavator or other special equipment are needed for the maintenance of property (removal of snow, debris, etc.), reflect the costs under sub-item 225. If you rent an excavator - KOSGU 224. If the purpose of the service is to transport cargo, then attribute the costs to
Compliance with KVR and KOSGU
Consider which KVR correspond to KOSGU 225 and 226. In 2019, the correspondence table was updated, download it:
KVR 119 KOSGU 226
Since 2017, CWR 119 can be used not only with KOSGU 213 and 262, but also for subarticle 226 of KOSGU. But do not forget that this is allowed only in relation to the costs associated with the prevention of injuries at work and occupational diseases. Payment of such expenses shall be made at the expense of funds paid as contributions to the Social Insurance Fund.
Type of expenses 123 KOSGU 226
The type of expenses 123 reflects compensation and various compensations to persons who are involved in the performance of certain powers. Such persons may be deputies, lawyers, witnesses, jurors participating in the trial and other citizens. As a rule, expenses subject to reimbursement are fuels and lubricants, cellular communications, travel, etc.
KVR 244 KOSGU 226
CWR 244 includes other purchases of works, services and goods for state or municipal needs. In conjunction with KOSGU 226, this may mean other services related to procurement. For example, the disposal of decommissioned and previously exported equipment.
What code of KOSGU should reflect expenses budget institution to pay for contracts for the purchase (manufacturing) of gift, souvenir, printed and blank products? How is the purchase of souvenirs and its issuance during the event reflected on the accounting accounts?
Answer: In accordance with Instructions N 65n<1>expenses of a budgetary institution for payment of contracts for the purchase (manufacture) of gift, souvenir, printed and plank products are reflected from January 1, 2016 under the type of expenses 244 “Other purchase of goods, works and services to meet state (municipal) needs”. In accounting, article 290 “Other expenses” or 340 “Increase in the cost of inventories” of KOSGU should be applied, depending on the economic content of the concluded agreement (see Letter of the Ministry of Finance of Russia dated February 12, 2016 N 02-05-10 / 7682).
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<1>Instructions for use budget classification RF, approved. Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n.
Rationale: According to the requirements of Instructions N 65n, Instructions N 157n<2>in accounting expenses for the payment of contracts for the purchase (manufacturing):
- gift and souvenir products not intended for further resale should be reflected under article 290 “Other expenses” of KOSGU. At the same time, greeting cards and inserts for them, greeting addresses, certificates of honor, letters of thanks, diplomas and certificates of winners of competitions for awarding, etc., flowers are classified as gift products. However, this list is not closed;
- objects of non-financial assets (necessary to ensure the performance of the functions of the procuring institution) belonging to the category of inventories (including printed products (except for products intended for completing the library fund) and blank products (except for strict reporting forms)), – under Article 340 “Increase in the value of inventories”.
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<2>Instructions for the use of the Unified Chart of Accounts for Public Authorities ( government agencies), organs local government, public authorities off-budget funds, state academies sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n.
Example. The budget institution uses blank products (forms, maps, magazines). The organization entered into an agreement with the printing house for the production of blank products in the amount of 70,000 rubles. Calculations are carried out by transferring an advance payment in the amount of 30% of the contract amount. In addition, the organization purchased greeting cards from Rospechat non-cash payment in the amount of 3000 rubles. All expenses were made at the expense of a subsidy allocated for the implementation of the state task.
Thus, taking into account the norms of paragraphs 128, 129 of Instruction N 174n<3>The purchase of blank products will be reflected in accounting as follows:
Contents of operation | Debit | Credit | Amount, rub. |
Advance paid under a printing contract (70,000 rubles x 30%) |
4 206 34 560 | 4 201 11 610 | 21 000 |
The blank products received by the institution were accepted for accounting | 4 105 36 340 | 4 302 34 730 | 70 000 |
Advance payment made | 4 302 34 820 | 4 206 34 660 | 21 000 |
Final payment made under the contract (70,000 rubles - 21,000 rubles) |
4 302 34 830 | 4 201 11 610 | 49 000 |
Purchased greeting cards from Rospechat | 4 109 00 290 | 4 302 91 730 | 3000 |
Greeting cards paid for | 4 302 91 830 | 4 201 11 610 | 3000 |
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In this article, we will consider the codes of KOSGU. We will learn about definitions from regulations and analyze the most common errors.
It is no secret that keeping records of transactions in government institutions is different from commercial organizations. This is due to the fact that in addition to standard legislative acts in terms of accounting and tax accounting for public organizations, especially budgetary institutions, there are a number of laws that maximally control their activities and regulate the definition of each operation through the use of special codes for quick identification of it in the relevant regulatory service.
KOSGU codes: disclosure of the term and concept
These codes are a classifier of income and expenses government organizations and until recently they were used in payment to identify expenses. But for more than a year they have not been used for the purposes of payment and the procurement procedure, but state institutions use them within the framework of internal accounting, including accounting, as well as reporting.
The procedure for applying the classifier of operations
in any accounting public institution you can find a table with operation codes that apply to almost all accounting entries directly related to the main activity of the enterprise. In the classifier, all operations are grouped according to a single principle, depending on the economic content. At the same time, each group has a more detailed classification (divided into sub-items) for revenues, expenditures and budget financing. This simplifies the accounting and reporting process.
On the legislative level eight main groups have been approved, they are very enlarged articles that give a general understanding of the completed or planned operation. The value of such groups is determined by the first digit of their three.
The code | Name | Description |
100 | Income | This group reflects all income related to the direct activities of the institution. |
200 | Expenses | This group reflects all costs associated with the direct activities of the institution |
300 | Increase in non-financial assets | This group reflects transactions related to the receipt of assets not related to production activities |
400 | Decrease in non-financial assets | This group reflects transactions related to the disposal of assets not related to production activities |
500 | Increase in financial assets | This group reflects transactions related to the receipt of assets, such as deposits, checks, cash, obligations of other organizations to this institution, etc. |
600 | Decrease in financial assets | This group reflects transactions related to the disposal of assets, such as deposits, checks, cash, obligations of other organizations to this institution, etc. |
700 | Increasing Liabilities | This group reflects transactions associated with an increase in the obligations of the institution |
800 | Reducing Liabilities | This group reflects operations related to the repayment of the institution's obligations |
Detailing of operation classification codes
The articles listed above have a rather enlarged value, therefore, in practice, for the convenience of planning, a more detailed list of articles is used. This detailing occurs already by the second character of the last three in the code. Detailing occurs in the main areas of business for income (there is also an article for accounting for other income), while these articles can be detailed, if necessary, by the third sign to separate the types of income:
110 - Group defined for tax income budget organization, which are listed tax agents in deadlines and in the amount calculated in the framework of tax legislation;
130 - Group of income from paid services rendered by a state institution to the population and other organizations;
160 - Group of income from the transfer of insurance premiums established by tax legislation;
180 - A group of other expenses, defined for all expenses that did not fall into the previous articles.
Similar detailing is provided for other groups, including the expenses of a state institution. Until recently, these codes in terms of determining costs were used in the formation of a procurement plan:
210 - A group defined for all expenses related to salary employees of this state institution, while this article also has a detail on the third character;
211 - Expenses associated with the remuneration of employees, which takes into account all the expenses that, one way or another, are associated with this direction of spending the funds of a state institution, except for insurance premiums and all other expenses determined by tax legislation;
213 - Expenses related to the remuneration of employees that did not fall into the previous article, which include all transfers to budget funds and tax liabilities;
220 - The group is intended for accounting for all expenses for purchased works, services, rent, etc. At the same time, like other groups, this group of expenses is detailed by the third digit;
260 - Expenses for social security of the population, which include pensions, medical, insurance and other benefits, as well as other obligations of budgetary institutions to the population;
290 - A group of other expenses that, for objective reasons, did not fall into the previous articles, while this expense item should not exceed ten percent of total amount expenses.
Normative legal acts regulating KOSGU
The table considers legal acts:
Application of the classifier of operations in the work of public institutions
As mentioned above, this classifier is used in public institutions in several cases:
- In accounting and reporting for the maintenance and control of all internal activities institutions, as well as for government finance statistics;
- When paying, in the process of filling out the payment order, it is indicated corresponding code transactions and purpose of payment;
- In the procurement plan, when forming a procurement plan, a specific code from the classifier is assigned for each item of expenses.
Expense type codes as an alternative to KOSGU
At the beginning of 2016, there were changes initiated by the Ministry of Finance, which determined a new classification system for indicating the purpose of payment in payment order and drawing up a procurement plan in order to form a planned budget for organizations engaged in public sector. Currently, expense type codes are used for these purposes. At the same time, this new system provides for a more detailed specification for some articles.
KVR code | Descriptions | KOSGU code | Descriptions |
110 | A group defined for all expenses related to the wages of employees of state institutions | 210 | A group defined for all expenses related to salaries and other payments to personnel |
120 | A group defined for all expenses related to the wages of employees of state (municipal) institutions | ||
130 | A group defined for all expenses related to the wages of employees in the field national security, law enforcement and defense | ||
140 | A group defined for all expenses related to the wages of employees of state non-budgetary funds | ||
244 | Other acquisition of various goods, works, services | 221 | Expenses for communication and telecommunications services |
222 | Costs for services related to transportation | ||
223 | Utility costs | ||
290 | other expenses |
KOSGU in the payment order
Typical errors in the use of KOSGU
Mistake #1. Distortion of statistical data
An incorrect code from the classifier will eventually lead to errors in the reflection of transactions in the accounting of the organization, as well as to the distortion of statistical data when reporting. The existing classification system is quite simple and transparent, so if the payer has any questions about the definition of the code, then it can always be clarified directly at the structural department of the institution to which the funds should be transferred.
Mistake #2. Formation of a procurement plan
Drawing up a procurement plan is probably the most difficult and painstaking work for any government agency. This is due to the strict control by the inspection authorities of this particular aspect of the activities of institutions. Any mistake in the formed plan (incorrect operation code) can lead to the fact that it will not be agreed upon, and this can lead to many problems, the main of which is the failure to receive timely budget funds to pay off existing obligations.
Mistake #3. Payment through the use of online systems
Nowadays, the need to leave the office or home to pay off your obligations is actively decreasing, for this you just need to use the online portal public service and make payment via online application jar. But we should never forget that even in this case it is always necessary to check the correctness of all details and codes from the classifier to prevent possible errors, as well as enumeration delays. Money and payment identification.
Common questions and answers
Question number 1. What is the KOSGU code for paying VAT?
Answer: When generating a payment order, all the details of the purpose of the payment must first be clarified in the relevant tax service to avoid the possibility of making mistakes. For tax payments code 130 is provided - these are tax revenues of budgetary organizations.
Question number 2. Are there penalties for incorrect linking of KOSGU and KVR codes?
Answer: All possible combinations according to the two classifications are approved at the legislative level. It must be clearly understood that these codes are used in the accounting of each specific government institution, which means that an incorrect code can lead to distortion of accounting data. Such violations, of course, can lead to the application of penalties.