Kosgu 225 and 226 transcript. Typical errors in the use of cosgu
What is KOSGU. Decoding of KOSGU 226 in Russia in 2019. Examples in budgetary organizations.
In economics Russian Federation not a small share is occupied by budgetary organizations.
Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
It's fast and FOR FREE!
Enterprises financed by the state. Their presence makes it possible to provide social support to the population from the state.
Providing essential life-saving services in terms of medicine, education, etc. for free. Such institutions have their own characteristics of accounting and tax accounting.
Particular attention is paid to financial processes in budgetary enterprises for the reason that their activities are financed from the state budget.
It is therefore particularly important to note and verify the intended use of all incoming and outgoing funds.
General points
Financing of all budget organizations is controlled by the Treasury. To do this, they have their own special accounting system.
As part of this, several classifiers have been developed to systematize the necessary information.
One of these tools is KOSGU. What is its essence, what is its main purpose and how to use, we will consider later in the article.
Like most classifiers, KOSGU has a digital value. This makes it easier to work with documentation.
Instead of a verbal description of the action, a digital code is used that displays the information set by the classifier.
What it is
KOSGU is a classification of sector operations government controlled, is a grouping of transactions according to their typical economic value.
It allows you to organize economic processes occurring in the enterprise and simplify the reporting process.
The classifier of operations of the general government sector consists of the following groups:
In this article, we will consider in more detail KOSGU 226, which notes the operation associated with the costs of other work and.
As a rule, most questions are connected with this subgroup, since it is very difficult to determine the operations that, according to the law, relate specifically to it.
This subgroup includes those articles that cannot be classified under 221-225. Next, we will consider examples of works and services that this category includes. This will allow you to use KOSGU more proficiently.
What is its role
KOSGU is a code that is used by the treasury authorities and is intended to systematize the collected statistical data.
KOSGU is a specific classifier used exclusively by enterprises directly subordinate to government. Their activities are controlled by the Treasury.
Financing of these enterprises also passes through this body. KOSGU acts as a kind of interpretation of the chart of accounts for budgetary institutions.
It is intended to organize traffic information financial resources at the enterprise, the display of these processes is in the accounting and tax reporting.
Unlike the chart of accounts, it is not used for primary reporting. But it plays an equally important role, as it is used to draw up a series of final reports sent by the board to the treasury.
KOSGU is used in the preparation of planning. It is used to organize the schedule of purchases, sales of products and other financial and non-financial transactions.
Regulatory regulation
Like most processes in the economic sphere, the use of KOSGU is regulated by a number of regulations.
Of these, the main ones can be distinguished:
This list can also be supplemented by municipal legislative acts, since many budget enterprises and organizations are financed precisely from local budgets and controlled accordingly.
Decoding of KOSGU 226 for budgetary institutions in 2019
Budgetary institutions, due to their specifics, have, as mentioned above, their own financial accounting system.
One of these features is the use of KOSGU. It includes accounts for accounting for all transactions provided for by the enterprise.
But of the many accounts of KOSGU, 226 attracts the most attention. The problem is that it is difficult to determine which operations should be attributed to it, and which to its predecessor.
To understand this, you need to know how this account is correctly deciphered.
Account structure
The KOSGU account consists of a three-digit figure, the first number in which determines the assignment of the operation to one of eight economic groups. In turn, each group is divided into subgroups.
Which of them to attribute the operation to depends on the scope of its implementation. Consider this on the example of account 226. The first digit of the code determines that the operations assigned to this group belong to expenses (200).
Having opened this article, we see that expenses related to payment for works and services are charged to account 220.
Well, having looked at which subgroups the account 220 includes, we determine that other works and services belong to 226. Now let's consider how the operation performed at the enterprise relates to this account.
To do this, we will simulate the situation of “attributing the salary of a cook in a school cafeteria”, since this expense is charged to account 200.
Well, since schoolchildren's meals are not the main activity of the enterprise, it should be attributed to other expenses, namely to account 226.
List of works considered by this article
In order to reveal in more detail and accurately the picture of displaying an operation under article 226, let's consider an example of what works can be displayed on it.
Budgetary organizations to KOSGU 226 include a number of works that cannot be displayed in other expense groups.
Depending on the characteristics of the activity of the enterprise itself, the following works are displayed here:
- works involving a preparatory stage before the start of production;
- design, development of drawings and plans of objects;
- design work;
- disposal of equipment and other property (not in all cases);
- landscaping;
- other.
In addition, the costs under subsection 226 of KOSGU include payment for copyright.
Determining whether this type of work performed belongs to account 226 or whether it should be displayed under other items is actually not at all difficult.
To do this, you need to decide on the purpose for which the work was performed. In the list, for example, the item "disposal of equipment" is presented. As a rule, it is displayed under article 225.
But if it was not on the balance sheet of the organization, for example, it was taken in and completely out of order during the period of use, then the costs associated with the removal of equipment and its disposal are attributed to account 226. Note that in this case the cost of the equipment itself is not displayed.
List of services included in the accounting of state institutions for two hundred twenty-sixth
In addition to work that can be performed by both employees and third parties, services are included in account 226 at the enterprise.
The assignment of an operation to one or another subgroup primarily depends on the specifics of the enterprise.
When administering accounting according to KOSGU 226, budgetary institutions use such expenditure operations:
- installation of equipment;
- informing;
- printing services;
- provision of food;
- waste disposal;
- organization of auctions;
- services as part of the modernization;
- other services.
A typical mistake of most financiers is the inclusion of transport costs in this subgroup. Therefore, it is advisable to note that they belong to the 225th subgroup.
But 226 can include such expenses as, for example, the publication of leaflets with instructions on safety rules at the enterprise or fire evacuation plan schemes, which all workrooms must have in a mandatory order.
In this case, when expenses are displayed, the non-received products are paid, and the service for its creation, provided by another organization or employees.
Cleaning services are no exception, especially if third parties are hired to carry them out.
Such work is provided for absolutely at all enterprises, but they do not directly relate to the implementation of the work process. Companies often need advice from specialists in various fields of activity.
They may specialize in providing consulting services in the production process, solving financial or legal issues. In any case, payment for these services should also be charged to account 226.
The specifics of accounting by budgetary organizations and institutions include the use of KOSGU.
This page contains brief annotations of court decisions on the topic under consideration and links to files with the full text of the court decision.
Note:
Judgments in favor of the verified organization are indicated by index (a);
Court decisions in favor of the supervisory authority are indicated by the index (b).
Attention! Court decisions on the topic under consideration, related to construction and repair costs, are posted on another page in the sections "Misuse of budget funds" - - "Construction and repair costs". To go to another page, click the link: Separation of expenses between KOSGU 225 "Works, services for the maintenance of property" and 226 "Other works, services"
Court decisions (short annotations) on the topic under consideration, but not related to construction and repair costs, are located below:
(a) At the expense of sub-article KOSGU 226 "Other works, services", the Institution transferred 99,074 rubles for checking and measuring the insulation resistance of electrical wiring at the facilities of the institution, while these expenses, according to the TU FSBN, should have been made under sub-article KOSGU 225 "Works, services for the maintenance of property."
The court found that, according to Order No. 150n, subsection KOSGU 225 "Works, services for the maintenance of property" did not directly include work on checking and measuring the insulation resistance of electrical wiring. The sub-article of KOSGU 226 "Other works, services" by the specified Order includes budget expenses for payment of contracts for the performance of work, the provision of services not included in sub-articles 221 - 225.
The courts came to the correct conclusion that there were no grounds for concluding that the spending of budgetary funds was inappropriate.
P-VVO55
(a) At the expense of funds under sub-article KOSGU 226 "Other works, services", the Institution transferred 10,898 rubles for services in servicing a hazardous production facility (tanks with diesel fuel), while these expenses, according to TUFSBN, should have been made under sub-article KOSGU 225 "Works, services for the maintenance of property". It follows from the materials of the case that the costs were incurred on the basis of a contract for the maintenance of a hazardous production facility. At the same time, the costs of paying for these services were not attributed by the Ministry of Finance of the Russian Federation to the subsection KOSGU 225 "Works, services for the maintenance of property "Order N 150n.
The courts rightly considered that these services are not inherently related to the maintenance of property, they are aimed at ensuring the safety of people and property, and therefore, they were rightfully paid by the Institution at the expense of the budget under sub-article KOSGU 226 "Other works, services".
P-VVO55
(a) At the expense of funds under sub-article KOSGU 226 "Other works, services", the Institution transferred 0.3 thousand rubles for writing a technical opinion report based on the results of diagnostics of the Institution's digital equipment, while these expenses, according to the TU FSBN, should have been made according to subarticle KOSGU 225 "Works, services for the maintenance of property."
The courts found that the costs of paying for work on the diagnosis of digital equipment (camera) were attributed by the Institution to subsection KOSGU 225 in accordance with Order N 150n. However, the services for drawing up an act of a technical opinion based on the results of the diagnostics carried out were paid separately at the expense of sub-article KOSGU 226. The specified types of work are reflected in the contract, specification, invoice and act of work performed separate lines with the cost of each type. A technical opinion on the results of the diagnostics was also presented.
At the same time, at the time of spending by the Institution of funds, the Ministry of Finance of the Russian Federation did not unambiguously determine the procedure for spending such expenses (services for drawing up a technical opinion) according to the codes of KOSGU, and therefore there were no grounds for concluding that funds were misused in the amount of 300 rubles.
P-VVO55
(a) At the expense of funds under sub-article KOSGU 226 "Other works, services", the Institution transferred 0.395 thousand rubles for registration of a bypass of the gas pipeline route of the Institution, while these expenses, according to the TU FSBN, should have been made under sub-article KOSGU 225 "Works, services for the maintenance of the property.
The courts found that the Institution and the Contractor entered into an agreement, according to which the Contractor undertakes to carry out maintenance and repair of gas equipment, as well as emergency maintenance. All expenses under this agreement were paid at the expense of sub-article KOSGU 225, including the bypass and inspection of the gas pipeline route, maintenance of the valve at the input, inspection of the technical condition and gas contamination, and the execution of the bypass of the gas pipeline route (drawing up a report) was paid for by KOSGU 226 "Other works, services".
At the time of spending, the Ministry of Finance of the Russian Federation did not unambiguously determine the procedure for carrying out such expenses (services for registering a bypass of the route) according to the codes of KOSGU, and therefore, in this case, there were no grounds for concluding that the funds were misused.
The contradictions in the positions of the parties are in the nature of methodological disagreements on the procedure for applying KOSGU, but cannot be qualified as a violation of budget legislation.
P-VVO55
(a) Conclusions of the TU FSBN: at the expense of funds received under sub-article 225 of KOSGU "Works, services for the maintenance of property", expenses were incurred that were to be attributed to sub-article 226 of KOSGU "Other works, services" in the amount of 75,851 rubles, of which 54,011 rubles - for payment installation work on the arrangement of additional workplaces in the building.
The courts found that the contractor had completed the arrangement of several additional jobs within the existing network, but not the installation of the network or the system as a whole, as provided for by sub-article 226 of KOSGU. In this regard, these works can be qualified as current repairs and paid for at the expense of funds under sub-article 225 of KOSGU.
P-VVO66
(b) The TU FSBN was established and confirmed by the courts: The institution allowed misuse of budget funds - for the account of funds of sub-article 225 "Works, services for the maintenance of property" incurred expenses for the manufacture of a fixed asset item, provided for by the costs of article 310 "Increase in the cost of fixed assets", for the dismantling of a fixed asset item, provided for by sub-article 226 "Other work, services".
P-VSO154
KVR and KOSGU are special ciphers that are necessary for the work of public sector accountants. Let's talk about the changes in 2019 in the use of expense type codes (KVR) and the classification of operations of the general government sector (KOSGU).
New provisions are established in the Order of the Ministry of Finance dated 06/08/2018 No. 132n (as amended on 11/30/2018) regarding the formation of codes budget classification. Now budgetary and autonomous institutions are required to apply new order when determining CWR for all transactions performed.
The rules for the formation of KOSGU have also been changed - a new Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). Working according to the old rules is unacceptable!
Recipients of budgetary funds, such as the main managers of budgetary funds (GRBS), state, budgetary and autonomous institutions, must keep records, draw up plans and reports according to uniform standards and in accordance with the requirements of the law. The list of requirements and rules for the use of special codes that determine the corresponding values of the budget (accounting) account is established by the Ministry of Finance for all participants in the process.
For specialists, this means that state (municipal) expenditures and revenues are classified according to various criteria: planned and unplanned, current and capital, according to the level of ownership of the corresponding budget, and, consequently, according to the use of special codes, etc.
Since 2019, the procedure for applying the CSC and KOSGU has been changed!
Basic concepts of CWR and KOSGU
Even for those who know what KOSGU is in the budget, decoding can be difficult. The classification of general government transactions is part of the classification of the account, which allows you to group the costs of the public sector of the economy depending on the economic content and includes a group, item and subitem.
Since 2016, KOSGU has not been used by recipients of funds when forming plans for income and expenses, but is used in accounting and reporting. In 2019, it is required to apply it for institutions and organizations public sector in the preparation of a working chart of accounts, accounting and reporting. The procedure for approving the chart of accounts for budgetary accounting is enshrined in Order No. 162n of the Ministry of Finance (as amended on March 31, 2018).
OSGU classification is the following groupings:
- 100 - income;
- 200 - expenses;
- 300 - receipt of non-financial assets (NA);
- 400 - disposal of NA;
- 500 - receipt of financial assets (FA);
- 600 - retirement of FA;
- 700 - increase in liabilities;
- 800 - reduction of liabilities.
Previously, KOSGU was used in the structure of the budget classification code (BCC), since 2015 in terms of costs given code replaced with code for expense types.
Very often the question arises: CWR - what is it in the budget? This is the part CSC classifications, hence part of the account. It includes a group, a subgroup, and an expense type element. Almost every accountant tries to independently figure out what CWR is in the budget, the decoding of which is encoded by three numbers from 18 to 20 digits in the structure of the BCC of budget expenditures.
CWR is represented by the following groups:
- expenses for payments to personnel in order to ensure the performance of functions by state (municipal) bodies, state institutions, government bodies off-budget funds;
- purchase of goods, works and services to meet state (municipal) needs;
- social Security and other payments to the population;
- capital investments in objects of state (municipal) property;
- intergovernmental transfers;
- provision of subsidies to budgetary, autonomous institutions and other non-profit organizations;
- service of the state (municipal) debt;
- other appropriations.
Special cases in the application of KOSGU and CWR in 2019
The reflection in 2019 of some expenses for KOSGU in accounting has changed. Legislators introduced completely new codes, for example, to reflect receipts. The names of the old encodings have also been changed and the values of the existing ones have been expanded.
So, for example, a new KOSGU 266 was introduced, which should include social benefits and compensations provided to the staff of a state (municipal) institution in cash. What should be attributed to these social benefits? At KOSGU 266, include temporary disability benefits for the first three days of illness. That is, an allowance paid at the expense of the employer. It is also necessary to refer to this code monthly allowance for the care of a child under three years old (in the amount of 50 rubles). All categories of payments and compensation are enshrined in Art. 10.6.6 Chapter 2 of Order No. 209n.
Officials from the Ministry of Finance brought to the user a separate Letter dated 06/29/2018 No. 02-05-10 / 45153, which reflects guidelines on the use of new KOSGU.
Also, in the practice of procurement for several CWRs, questions arise with the correct reflection of codes, which is determined by the application of the classification. For this case, 34-36 digits of the procurement identification code are formed in a special way: in 34-36 digits, “0” is put if these expenses are subject to reflection for several CWRs.
table of correspondence
Since the CWR is a larger grouping than KOSGU, in order to simplify the application of the corresponding codes, the Ministry of Finance approved a correspondence table. A comparison of CWR codes and KOSGU codes for 2019 for budgetary institutions and public sector organizations is presented in the table. The document contains last changes to be applied in 2019.
Liability for violation
It is worth separately designating the level of responsibility that is provided for violation of budget legislation. In fact, the level of punishment for wrong reflection CWR and KOSGU in the accounting of institutions directly depends on their type.
For example, if a public institution makes a mistake, and the business transaction is reflected in the wrong CWR, controllers have the right to recognize such a mistake as misuse of budget funds. For violations of this nature, administrative liability is provided for under Article 15.14 of the Code of Administrative Offenses.
With budget institutions things are different. So, in the agreement on bringing the subsidy to the implementation of the state or municipal task of the CWR, it is not indicated. Hence, public sector entity defines encodings on its own. And it is impossible to attract a state institution for misuse with the wrong choice of CWR. However, the wrong code will be reflected in the reporting - and this is already a violation of the rules for accounting (Article 15.11 of the Code of Administrative Offenses) and reporting (Article 15.16.6 of the Code of Administrative Offenses).
For regulation budget process RF and accounting for budgetary flows use the BCC. The CSC has a twenty-digit structure from 1 to 20 digits. The place from the 18th to the 20th category in the structure of the KBK is occupied by KOSGU. The article will talk about KOSGU, namely its sub-article 226.
In the budgetary accounting of institutions, all transactions in terms of income and expenses are distributed on the basis of the classification according to KOSGU. The specified classifier is required in accounting when forming accounting policy organization, in order to fully take into account information about the operations performed.
This classification was established by order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n. Such accounting is used directly in the field of public administration.
Structurally, the classifier consists of eight groups of codes. The group, in turn, includes an article, and the article has a subarticle. Below we consider these groups in more detail.
- The first group includes income transactions- code 100. It includes sub-articles from 110 to 180, this includes all types of income that the organization has. Subsection 110, for example, includes all income from taxes. Sub-item 120 includes income from property (rent, etc.). 130 includes profit from services rendered. And other sub-articles.
- The second group includes expenditure operations of the organization- code 200. The code has subgroups from 211 to 290. Here are grouped operations on wages, benefits, pensions, paid organizations, rent and much more.
- The third group includes receipts of assets that are not related to financial- code 300. The specified assets can be both production and non-production. The group consists in detail of sub-articles 310-340. This includes income from the increased value of the organization's property, from an increase in the cost of maintaining software and databases, etc.
- The fourth group includes the disposal of assets that are not related to financial is the code 400. This group includes 410-440 sub-entries. If the value of the property of the enterprise has decreased, compensation for damage, etc.
- The fifth group includes the receipt of financial assets– code 500. The group has subgroups 510–550. This includes receipts from shares, promissory notes, an increase in loan balances, and more.
- The sixth group includes the disposal of financial assets- code 600, which consists of 610-650 articles regulating the disposal of assets.
- The seventh group includes an increase in liabilities– code 700, consisting of 710-720 subgroups. Here we are talking about increasing the company's debts.
- The eighth group includes a decrease in liabilities- code 800. It consists, in turn, of sub-items 810 and 820, and includes operations to reduce various debt obligations.
For example, code 200 - expenses, contains article 220, which includes payment for works and services. Article 220 consists of subsections 221-226. Taken together, subsections 221-226 include payment for various services and works under agreements and contracts.
Let us dwell in more detail on subarticle 226, which reflects other works and services.
Sub-article 226 "Other works, services"
This sub-item contains the expenses of the organization, under the concluded contracts, which are not taken into account when paying under articles 221-225 of KOSGU.
Instructions on the procedure for applying the budget classification of the Russian Federation require that expenses be attributed to a specific code based on the economic content of a business transaction. The right choice from sub-items 226 "Other expenses and services" and 225 "Works, services for the maintenance of property" of KOSGU is a kind of litmus test of an accountant's professionalism.
Formerly accountants autonomous institutions used KOSGU for internal analytics, there was no obligation to lead it. However, the Ministry of Finance of the Russian Federation, by its order of November 16, 2016 No. 209n, extended the scope of the Instruction approved by the Ministry of Finance of the Russian Federation of December 1, 2010 No. 157n (hereinafter - Instruction No. 157n) to all types of public sector institutions.
Application of the new KOSGU
The financial department tries to make the most detailed list of services and works for each code. , carefully controlled business transactions. However, accountants often have questions about how to apply the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated 07/01/2013 No. 65n (hereinafter - Instructions No. 65n). And not in vain. Incorrect application of the classification will be regarded by inspectors as the use of funds for other purposes, even if we are talking about codes that differ only in one sign of the third category, as is the case with sub-articles 226 "Other expenses and services" and 225 "Works, services for the maintenance of property" of KOSGU (hereinafter - 226 KOSGU and 225 KOSGU). For this violation, a fine may be imposed on the chief accountant.
In their defense, economists and accountants cite clause 14.1 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 06/22/2006 No. 23. He admits situations when expenses can be attributed both to one article of KOSGU and to another. In this case, the accountant's decision is not recognized as a violation; misuse of budgetary funds cannot be imputed to him. But it is almost impossible to apply the opinion of the Supreme Arbitrazh Court of the Russian Federation to a situation where instead of 225 KOSGU 226 KOSGU is used due to the detailed specification of the articles. As practice shows, problems arise if the accountant does not fully understand the essence of the business transactions being recorded.
Let's consider some of the most typical cases in which public sector accountants ask themselves the question: 225 or 226?
Certification and examination of workplaces
Certification of workplaces in terms of working conditions is a mandatory event, supported by the requirements of the law. It must be held at least once every five years. Most often, third-party organizations are involved in the certification of workplaces.
Jobs belong to the property complex. Instructions No. 65n require that the costs of maintaining and servicing non-financial assets, which include buildings, be attributed to sub-article 225 "Works, services for the maintenance of property" of KOSGU. It would be fair to include certification of workplaces in terms of working conditions: it is necessary to comply with regulatory requirements for the operation (maintenance) of property.
But in Instructions No. 65n on this article there are no such works and services. At the same time, expenses that are not mentioned in sub-articles 221-225 of KOSGU should be included in sub-article 226 “Other works, services”.
Previously, accountants included the cost of attestation of workplaces to financial support measures to prevent occupational injuries and occupational diseases employees, at the expense of insurance premiums, i.е. distributed to 213 KOSGU. But the Order of the Ministry of Finance of the Russian Federation dated December 29, 2016 No. 246n excluded this item, therefore, it is now impossible to attribute these amounts to KOSGU 213.
Certification of workplaces is a set of activities and procedures, it is much broader than just the operation (maintenance) of property. Therefore, here it is definitely worth choosing 226 KOSGU.
Equipment certification
A similar question arises when it comes to the costs of certification of the equipment itself, which is on the balance sheet of the organization.
The answer lies in the essence of the services provided, in the purpose of the funds spent. If equipment certification is necessary condition its operation (a certain list of works carried out at a fixed frequency), then the costs of paying for the relevant contract should be attributed to sub-article 225 “Works, services for the maintenance of property”.
If the institution conducts certification of equipment in order to identify the need for its repair, determine the service life, etc., then the costs of paying for the relevant contract should be attributed to sub-item 226 "Other works, services".
A similar rule applies to due diligence costs for non-financial assets subject to write-off. Own employees are not always sufficiently qualified, and institutions often resort to the services of specialized organizations. At first glance, such a service is in no way connected with the maintenance and operation of the property, therefore it can be attributed to KOSGU 226. However, there is a clarification in Instructions No. 65n: since the purpose of the examination is to determine whether it is possible to continue to operate the object, Article 225 should be applied.
Installation and repair of windows
Instructions No. 65n detail the rules for attributing costs associated with the installation and repair of windows, however, it is in this situation that accountants often make mistakes. The wording in the contract may indicate different articles (sub-articles) of KOSGU, the allocation of expenses by articles (sub-articles) will depend on how you draw up the contract.
The institution may contract with a contractor for a number of repairs. Their list may include not only the installation of windows, but also measures that will change the normative indicators of the building: area beneficial use, efficiency of use, service life, etc. This can be completion, reconstruction, additional equipment of the building. These costs fall under Article 310 “Increase in the value of fixed assets” of KOSGU and may include, in particular, the replacement of windows. Repair work is, first of all, the restoration or maintenance of operational indicators of fixed assets, in particular buildings and structures.
Replacement of windows in an already operating building also meets these criteria and can be paid for by sub-article 225 "Works, services for the maintenance of property" of KOSGU. At the same time, in the subject matter of the contract and in primary documents, which will be drawn up by the contractor, it is advisable to use the wording "repair work".
If you nevertheless applied the wording “installation of windows” in the agreement (contract) and wrote off the costs to subsection 226 “Other works, services” of KOSGU, you risk receiving objections from regulatory authorities.
Trimming and felling trees
The cost of caring for trees can be determined to any KOSGU article after it is determined whether they are part of the organization's property. If trees grow on the land of an institution, they are unambiguously property.
Bringing the territory in line with the requirements of environmental legislation, sanitary and hygienic, fire safety standards (Article 42 Land Code RF) is one of the duties of land users. Therefore, institutions regularly spend certain funds, for example, on cutting trees, decorating bushes, etc. These expenses are for sub-article 225 of KOSGU.
Please note: the cost of pest control from insects should be included in the same 225 Kogsu as a set of measures aimed at preserving property. But the costs of acaricidal treatment against ticks will fall on KOSGU 226, because these are sanitary and anti-epidemic (preventive) measures at the customer's facilities (Letter of the Ministry of Finance of the Russian Federation of 08/01/2012 No. 02-05-11 / 2999)
A separate issue is related to the application of Instructions No. 65n, if the institution has received an order to cut dangerous, emergency trees on its land plot. It depends on whether the institution has the right to permanent use of this land. If yes, then attribute the costs to 225 KOSGU, otherwise to 226 KOSGU. The same rule can be followed to take into account the cost of uprooting stumps.
And if you plan to use sawn trunks and branches in the boiler room, then payment to the contractor for sawing, chopping and laying firewood will be held under article 226 “Other work, services”.
- Economic security of the Russian Federation Political economic security of the Russian Federation
- Antimonopoly policy, its goals and methods The main direction of the antimonopoly policy of the state is
- What reforms did Witte make briefly
- Okun's law and the theory of "full employment" of the population