We organize proper accounting of accepted obligations. We organize correct accounting of accepted obligations Accepted budget obligation 1c

This article is devoted to the topic of keeping records of data on monetary obligations in the program “1C: Accounting of a government institution 8”. In this topic, we will look at the features of maintaining such accounting, including cases of re-registration and changes in the volume of obligations, and will also talk about how to create accounting registers in this program.

Accounting for accepted monetary obligations

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1. Placing an order for the supply of products, performance of work, provision of services

When announcing a competitive procedure based on a notice of a tender, bidding, or request for quotations, it is necessary to create a new directory element “Contracts and other grounds for the emergence of obligations”(menu "Calculations") for the estimated amount of the future agreement (contract). The amount of the agreement (contract) may change as a result of competitive procedures. (Fig.1)

Information about the counterparty (supplier) is not indicated, because The competitive procedures have not yet been completed, the winner (supplier) has not yet been determined. (Fig.2)

At the time the notice of the competitive procedure is posted, the obligation for the initial (maximum) price of the agreement (contract) is registered. According to the contract created in the program, enter Obligation financing schedule(Financing plan/Dates, amounts tab), (Fig. 3)

The Obligation Financing Schedule specifies the maximum price of the agreement (contract) and the execution period. Data on the payment period, KFO, KPS, KEC, subject of the agreement (nomenclature), quantity, price and amount are entered into the tabular part.

Clicking the “Enter based on” button creates a document "Commitment accepted"- for budgetary and autonomous institutions and "Accepted Budget Commitment"- for government institutions. (Fig.4)

Fig.4

The type of operation in the created document must be selected “Commitment accepted (competitive procedures)”, Fig.5

This document will be completely filled out based on the Schedule; you will only need to fill in the personal account information on the “Obligation Details” tab. This document indicates the initial (maximum) price of the agreement (contract).

Competitive procedures are the process of identifying the winner for the provision of services and delivery of goods. Such procedures may end with the identification of a winner, or the competitive procedures may end without a winner. In turn, if the winner is determined, then two options are possible: the initial (maximum) price of the agreement (contract) remained the same or the auction ended in savings (price reduction). Let's consider all the options.

Fig.5

2. Acceptance of obligations based on the results of the competitive procedure

After the end of the competitive procedure, we return to the “Agreement” (notice) document we created. We fill in all the data that became known after the conclusion of the agreement (contract): name of the supplier (counterparty), type of obligation (agreement, No., date), (Fig. 6)

Fig.6

If, as a result of competitive procedures, the contract price does not change, then, based on the adjusted contract (filled in information about the supplier and the contract), we enter the document “Accepted obligation” with the type of operation “Acceptance of obligation upon completion of competitive procedures.” We are not changing the schedule.

If, according to the results of competitive procedures, the contract was concluded with savings, open the contract by clicking “Change the schedule for financing the obligation” By the date of signing the contract, changes are made to the schedule. In the new document, in the “Changes” column, enter the amount of the change with a minus sign. (Fig.7)

Fig.7

After making changes to the contract, the document “Accepted obligation” is entered with the type of operation “Acceptance of obligation upon completion of competitive procedures”. (Fig.8)

To reflect the amount of savings that resulted from competitive procedures, another document “Accepted Obligation” is entered on the basis of the contract with the type of operation “Savings based on the results of competitive procedures.” (Fig.9)

If, as a result of the competitive procedures, the winner is not identified and the competitive procedures are completed by refusing to conclude an agreement, you must return to the agreement card and change Obligation financing schedule. In the new document, in the Changes column, enter data on the amount and quantity with a minus sign so that the schedule values are reset to zero. After making changes to the schedule, enter the accepted obligation with the type of operation “Obligation accepted (competitive procedures”). On the bookmark amount of obligation The amount with a minus will be automatically filled in. All data will be discarded.

According to Order of the Ministry of Finance of Russia No. 52n dated March 30, 2015, accounting for transactions on accepted obligations is kept in the Obligations Registration Journal under form 0504064 ( Accounting - Regulated accounting registers) Fig.11

Fig.11

How do budgetary obligations differ from monetary obligations? To what extent should state institutions reflect obligations, and to what extent should budgetary and autonomous institutions reflect them? What kind of wiring is done? These and other questions are answered by the Accounting Online expert on budget accounting (you can ask her a question in the forum section “”).

Types of institutions

As is known, Federal Law No. 83-FZ dated 05/08/10 “On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions” radically changed the principles of functioning of budgetary institutions. On the basis of previously existing budgetary institutions, state-owned, budgetary and autonomous institutions were created.

These types of state (municipal) institutions are enshrined in Art. 9.1 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations” (hereinafter referred to as Law No. 7-FZ). For each type of state (municipal) institution, the Russian Ministry of Finance has developed its own accounting rules.

Thus, before the transition to financial support through subsidies, budgetary institutions remained recipients of budgetary funds, and they were fully covered by budgetary legislation. After the transition to financial support through subsidies, budgetary institutions lost the status of recipients of budget funds, and in their activities they are guided by the law on non-profit organizations No. 7-FZ, as well as the “Instructions for the use of a unified chart of accounts...”, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n), as well as the “Instructions for the application of the chart of accounts for accounting of budgetary institutions”, approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter referred to as Instruction No. 174n).

Autonomous institutions, like budget ones, are not recipients of budget funds. Their legal status is determined by the Civil Code and the Law on Autonomous Institutions dated 03.11.06 No. 174-FZ. The accounting rules for autonomous institutions are established by Instruction No. 157n, as well as the “Instructions for the application of the chart of accounts of autonomous institutions”, approved by Order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n (hereinafter referred to as Instruction No. 183n).

The specifics of the legal status of government institutions are defined in Article 161 of the Budget Code, as well as certain provisions of Law No. 7-FZ. Financial support for the activities of a government institution is carried out at the expense of the corresponding budget of the budget system of the Russian Federation on the basis of the budget estimate (clause 2 of Article 161 of the Budget Code of the Russian Federation). Budgetary institutions conduct accounting in accordance with Instruction No. 157n and the “Instructions for the use of the budget accounting chart of accounts”, approved by Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n (hereinafter referred to as Instruction No. 162n).

At the beginning of 2013, the Russian Ministry of Finance issued a letter dated January 21, 2013 No. 02-06-07/155, in which it made a number of recommendations related primarily to recipients of budget funds, that is, government institutions. However, according to the Ministry of Finance, budgetary and autonomous institutions must also reflect their obligations, including monetary ones, taking into account the recommendations given in the said letter.

How do budgetary obligations differ from monetary obligations?

The concept of budgetary and monetary obligations is given in Article 6 of the Budget Code:

budgetary obligations - expenditure obligations to be fulfilled in the corresponding financial year;

monetary obligations - the obligation of the recipient of budget funds to pay to the budget, individual and legal entity at the expense of budget funds certain funds in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of his budgetary powers, or in accordance with the provisions of the law, other legal act, terms of the contract or agreement.

The institution accepts budget obligations within the limits of budget obligations (estimated assignments) brought to it by concluding state (municipal) contracts, other agreements with individuals and legal entities, individual entrepreneurs or in accordance with the law, other legal act, agreement (clause 3 of Art. 219 BC RF).

According to paragraph 4 of Article 219 of the Budget Code of the Russian Federation, the recipient of budget funds confirms the obligation to pay monetary obligations at the expense of budget funds in accordance with payment and other documents.

Unlike budget obligations (that is, planned, expected expenses), a monetary obligation arises as a result of the occurrence of conditions requiring the institution to fulfill its obligations.

Accounting for liabilities in government institutions

Accounting for budget obligations is carried out by recipients of budget funds in accordance with the provisions of Instruction 157n and Instruction No. 162n.
According to paragraph 140 of Instruction No. 162n, accepted budget obligations of the current financial year include expenditure obligations provided for execution at the expense of the corresponding budget in the current financial year, including accepted and unfulfilled budget obligations of previous years.

In letter dated January 21, 2013 No. 02-06-07/155, the Ministry of Finance indicates the extent of budget obligations to be reflected in accounting:

obligations under state (municipal) contracts (agreements) for the supply of products (performance of work, provision of services), as well as obligations under state (municipal) contracts (agreements) accepted in previous years and not fulfilled as of the beginning of the current financial year, subject to execution at the expense of the corresponding budget (budget allocations) in the current financial year are reflected in budget accounting in the amount of concluded contracts, agreements;

It should be noted that from January 1, 2013, budget obligations arising on the basis of government contracts and agreements not fulfilled as of January 1, 2013, must be taken into account as part of the obligations of the current financial year. That is, in 2013, account 50201 can take into account budgetary obligations accepted in the past year, 2012.

obligations for remuneration - in the amount of approved limits of budgetary obligations;
obligations to pay travel expenses (including advance payments) - in the amount of accrued obligations (payments);
obligations to pay taxes, fees, duties, contributions, including obligations to pay insurance contributions to state extra-budgetary funds - in the amount of accrued obligations (payments);
obligations for compensation for damage caused by the institution during the implementation of its activities, as well as for other payments due to court decisions that have entered into legal force, provided for execution at the expense of the relevant budget in the current financial year - in the amount of accrued obligations (payments).

Unlike budget obligations (that is, planned, expected expenses), a monetary obligation arises as a result of the occurrence of conditions requiring the institution to fulfill its obligations. Monetary obligations arise from the institution's assumption of budgetary obligations.

Reflection in budget accounting of accepted monetary obligations is carried out in accordance with paragraph 141 of Instruction No. 162n. The credit of the account by the recipient of budgetary funds reflects the amount of monetary obligations of the institution accepted by it within the limits of budgetary obligations (budgetary allocations), estimated assignments approved for the corresponding period, as well as the amount of changes made to the volume of accepted monetary obligations, in correspondence with the debit of the corresponding analytical accounts accounting for account 050201000 “Accepted obligations”.

Example

The institution entered into an agreement for information technology support of the software product. Budget accounting reflects the following business transactions:
1. Accepted budgetary obligations for other services are reflected in the amount of the cost of services under the contract:
Debit 1.501.Х.3.226 Credit 1.502.Х.1.226
2. Accepted monetary obligations for other services are reflected in the amount of accepted monetary obligations (invoice for payment, certificate of completion of work (services rendered), etc.):
Debit 1.502.Х.1.226 Credit 1.502.Х.2.226
3. Payment has been made to the supplier for work performed (services provided):
Debit 1.302.2.6.830 Credit 1.304.0.5.226

Accounting for obligations in budgetary and autonomous institutions

As follows from the letter of the Ministry of Finance of Russia dated January 21, 2013 No. 02-06-07/155, budgetary and autonomous institutions reflect assumed obligations, including monetary ones, in the manner established by Instruction No. 174n, as well as Instruction No. 183n. In this case, institutions must take into account the provisions of paragraphs 1 and 2 of the letter of the said letter from the Ministry of Finance.

Budgetary and autonomous institutions should, first of all, pay attention to the following points regarding the reflection of accepted obligations in accounting:

public regulatory obligations to individuals provided for execution at the expense of the corresponding budget in the current financial year are reflected in accounting in the amount of accrued public regulatory obligations (payments);
obligations to provide subsidies from the relevant budget to budgetary and autonomous institutions to reimburse regulatory costs associated with the provision by them of state (municipal) services (performance of work) in accordance with the state (municipal) assignment - in the amount of concluded agreements;
obligations to provide subsidies from the relevant budget to budgetary and autonomous institutions for other purposes:

In the amount of concluded contracts (agreements) on the provision of a subsidy, unless another basis for the provision of a subsidy for other purposes is provided for by regulatory legal acts,

Within the limits of budgetary obligations of the corresponding budget for the specified purposes, if, in accordance with regulatory legal acts, the basis for providing a subsidy for other purposes is not the conclusion of relevant contracts (agreements);

obligations to provide from the relevant budget to budgetary and autonomous institutions, as well as state (municipal) unitary enterprises, subsidies for capital investments stipulated by the agreement (agreement), provided for execution in the current financial year - in the amount of concluded agreements (agreements).

The acceptance by a budgetary (autonomous) institution of the corresponding expenditure obligations (within the limits of the completed planned assignments) is reflected as follows:

Debit 0.506.Х.0.200,300 Credit 0.502.Х.1.200,300

The acceptance by a budgetary (autonomous) institution of monetary obligations (within the limits of accepted expenditure obligations) on the basis of primary accounting documents (timesheets, invoices, acts, invoices, etc.) is reflected as follows:

Debit 0.502.Х.1.200,300 Credit 0.502.Х.2.200,300

To pay expenses, government agencies accept and fulfill budgetary and monetary obligations. Such operations are classified as authorization of budget expenditures. Read the article about how to take into account budget obligations.

Budgetary obligations are expenditure obligations to be fulfilled in the corresponding financial year.

Budget expenditures are sanctioned by the Russian Treasury. They do this to control the targeted and effective use of budget funds.

The authorization of budget expenditures goes through four stages:

	What to do at each stage
1. Accept and take into account budgetary and monetary obligations	The recipient of budget funds (RBS) enters into government contracts and agreements, generates Information on the Budget Obligation (form 0506101) and submits it to the Russian Treasury. After this or at the same time, the PBS fills out the Information on the Monetary Obligation (f. 0506102). They are sent to the Treasury along with documents for payment of the government contract. The Treasury body itself can generate Information (f. 0506102). The accountant reflects budgetary and monetary obligations in accounting
2. Confirm monetary obligations	PBS forms and submits to the Treasury body an application for cash expenses, which confirms the obligation to pay the monetary obligation
3. Authorize payment of monetary obligations	Specialists of the Treasury of Russia check the application for cash expenses and put a mark that allows authorizing payment of the monetary obligation
4. Confirm the fulfillment of monetary obligations	The Treasury body pays the obligation from a single budget account. Cash expenses are shown in the statement from the personal account of the PBS.

The PBS accepts budgetary obligations when it enters into government contracts or other agreements with organizations and citizens. Accept obligations within the amount of limits of budgetary obligations (LBO), which the manager approved and communicated to the institution.

Without dedicated LBOs, it is impossible to plan and begin procurement. But there are exceptions.

If the PBS fulfills public regulatory obligations, they are accepted within the limits of the reported budgetary allocations.

Record transactions for authorizing budget expenditures in the accounts:

501.00 “Limits on budgetary obligations” – registration of limits on budgetary obligations;
503.00 “Budget appropriations” – acceptance of budget appropriations for accounting;
502.00 “Liabilities” – accounting for budgetary and monetary obligations.

In this case, in the 22nd digit of the account number, indicate the analytical accounting code of the corresponding financial year:

1 – current;
2– next;
3 – second year following the current one;
4 – third year following the current one;
9 – another regular year outside the planning period.

The procedures for accepting budgetary and monetary commitments are stages of budget execution for expenditures. Register budgetary and monetary obligations with the Treasury authorities. For recipients of federal budget funds, the procedure is established by order of the Ministry of Finance of Russia No. 221n.

Keep records of budgetary and monetary obligations using documents that confirm their acceptance. See the list of documents in the table (approved by Order of the Ministry of Finance of Russia No. 221n).

In the current financial year, accept obligations taking into account the accepted, accepted and unfulfilled obligations of previous years.

Among the accepted budgetary obligations of the current financial year include expenditure obligations that will be fulfilled in the current year. Also include budget obligations of previous years that were accepted but not fulfilled.

Keep records of accepted budget obligations on the basis of supporting documents. Take into account budgetary obligations only within the limits of the LBO or budgetary allocations communicated to them.

In budget accounting, reflect the obligations:

For the payment of salaries (salary, remuneration, allowances) to employees - in the amount of LBOs approved for the year;
for payment to employees, civil servants, military personnel, other categories of employees of travel expenses, other payments (including daily allowances, traveling allowances, etc.) in accordance with employment contracts, service contracts - in the amount of accrued obligations or payments;
for public regulatory obligations to individuals - in the amount of accrued public regulatory obligations (payments);
for the transfer of obligatory payments to the budget: taxes, fees, duties, contributions and other payments - in the amount of accrued payments;
for subsidies to organizations, entrepreneurs and citizens - producers of goods, works, services according to regulatory legal acts, budgetary and autonomous institutions: - in the amount of concluded contracts (agreements) on the provision of subsidies - unless another basis is provided for by regulatory legal acts; – in the amount of LBO of the corresponding budget for the specified purposes – if contracts or agreements have not been concluded;
for other expenditure obligations - in the amount of obligations that are confirmed by documents.

To accept obligations, reflect them on the accounts:

502.01 "Accepted obligations";
502.07 “Obligations Accepted”;
502.09 “Deferred obligations.”

Let's look at the table in which cases to use accounts to record liabilities:

Types of expenses	In which account should the liability be recorded?
Contracts (agreements) that are concluded as a result of competitive procedures: auctions, tenders, requests for proposals and quotations	At the time of posting the purchase notice in the Unified Information System, reflect it on account 502.07. And after you have concluded a contract, transfer it to account 502.01
Salary, taxes, other payments, including under contracts (agreements) concluded with a single supplier	Reflect expenses on account 502.01
Expenses for which reserves for future expenses are created	The amounts of created reserves should be reflected in account 502.99. And when you use the reserve, transfer it to the 502.01 account

Record monetary obligations in account 502.02 “Accepted monetary obligations.”

Pay your financial obligations within the agreed limits:

Budgetary allocations – for public regulatory obligations;
LBO – for other monetary obligations.

For settlements with counterparties (except for settlements with accountable persons and payments to the budget), accept obligations in the context of recipients of advance payments based on:

Data from analytical accounts: account 206.00 (difference between debit and credit turnover) - advance payments on accepted budget obligations minus refunds of these advances. Do not include the balances of advances issued (listed at the beginning of the period) on account 1.206.00.000 and credit turnover that changes the indicated calculations for the current period;
credit turnover of the corresponding analytical accounts, account 302.00 – accrued (accepted) monetary obligations to be fulfilled in the current financial year. Do not include credit and debit turnovers that reflect changes in accounts payable for monetary obligations accepted in the current period against advance payments of previous years;
debit turnover of the corresponding analytical accounts of account 302.00, account 304.02, account 304.03 - monetary obligations of previous years fulfilled in the current period.

For settlements with accountable persons (in the context of accountable persons), accept obligations on the basis of:

Data on the corresponding analytical accounts of account 208.00 (debit turnover minus credit turnover) - funds received by accountable persons minus the return of advance payments issued in the current period. The method of payment of funds does not matter;
debit turnover on the corresponding analytical accounts of account 208.00 - funds received by accountable persons in the current period to compensate for overexpenditures of previous years.

Do not include the balances of advances issued, which are listed at the beginning of the reporting year in account 208.00, as well as credit turnover that changes these calculations.

For mandatory payments to the budgets of the budget system (in terms of payments), accept on the basis of:

Credit turnover of the corresponding analytical accounts of account 303.00 (1.303.02.730–1.303.13.730) - payments accrued in the current period - taxes, fees, duties, contributions and other obligatory payments;
debit turnover of the corresponding analytical accounts of account 303.00 (1.303.02.830–1.303.13.830) - obligations to transfer payments from previous years, which are listed at the beginning of the current year, fulfilled in the current period.

Do not take into account the indicators of settlements for excessively transferred payments, which are recorded at the beginning of the current period in account 303.00, as well as credit turnover that changes these calculations.

Accept expenses for servicing debt obligations based on analytical data for the relevant accounts of account 301.00 in the amount of:

Credit turnover – obligations accrued (accepted) in the current period that are subject to fulfillment in the current financial year;
debit turnover – obligations of previous years fulfilled in the current period for expenses on servicing debt obligations.

Reflect the occurrence of monetary obligations in accounting on the basis of supporting documents. For example this:

Invoice, acceptance certificate, invoice - for delivery of goods;
act of work performed (services rendered), invoice, invoice - if work was performed or services were provided;
writ of execution - writ of execution, court order;
other documents provided for by law that confirm the occurrence of monetary obligations. For example, a universal transfer deed.

Reflect the acceptance of monetary obligations, as well as the amount of changes made upward or downward, with the following entries:

		Account debit	Account credit
	The amounts of monetary obligations were accepted (changes were made) on the basis of documents on the supply of goods, performance of work, provision of services:
	For the current financial year	KRB.1.502.11.000	KRB.1.502.12.000
	For the next financial year	KRB.1.502.21.000	KRB.1.502.22.000
	Reduction of accepted monetary liabilities in the current year	Using the “red reversal” method
		KRB.1.502.11.000	KRB.1.502.12.000
000 - KOSGU code, if the budget estimate has been detailed for it and limits have been adjusted. If the limits are specified by type of expense, indicate zeros.

An example of how to reflect budgetary and monetary obligations accepted in the current financial year in accounting:

In January, the government agency Alpha posted a notice of an electronic auction for the purchase of equipment. NMTsK contract - 580,000 rubles. As a result of the auction, Alpha entered into a contract with OJSC Manufacturing Company Master for the amount of 560,000 rubles.

According to the accounting policy, the Alpha institution takes into account the following obligations:

Accepted - on the basis of a competitive procurement notice posted in the Unified Information System;
accepted – on the basis of a concluded contract;
cash - on the basis of a delivery note confirming the transfer of ownership of the property.

The institution's estimate for KOSGU is not detailed. In accounting, Alpha's accountant accepted obligations with the following entries:

	Account debit	Account credit	Amount, rub.
On the day the purchase notice is posted
The accepted obligation is reflected (the basis is a notice of an electronic auction)	KRB.1.501.13.000	KRB.1.502.17.000
On the day of signing the contract
The accepted obligation was adjusted by the amount of savings based on the results of the electronic auction	KRB.1.502.17.000	KRB.1.501.13.000
An obligation has been accepted (basis - supply contract)	KRB.1.502.17.000	KRB.1.502.11.000
Monetary obligations have been accepted (basis - invoice and equipment acceptance certificate)	KRB.1.502.11.000	KRB.1.502.12.000

The generated transaction log looks like this:

Business transaction			Amount, rub.
LBO brought to light	1 501 15 310 1 501 15 340 1 501 15 226 1 501 15 212 1 501 15 211	1 501 13 310 1 501 13 340 1 501 13 226 1 501 15 212 1 501 15 211	300 000 500 000 250 000 125 000 250 000
Accepted budget obligations under competitive procedures are reflected	1 501 13 310 1 501 13 340	1 502 17 310 1 502 17 340
Contracts were concluded based on the results of competitive procedures
Savings were identified based on the results of competitive procedures
Contracts were concluded without the use of competitive procedures	1 501 13 340 1 501 13 226	1 502 11 340 1 502 11 226
Advance paid to supplier for fixed assets
Reflects the amount of monetary obligations for the amount of the advance
Received fixed assets from the supplier
The advance has been offset
The remaining amount of monetary obligations is reflected
Materials received from supplier
Paid materials to supplier
Accountable amount issued
Budget obligations for accountable amounts are reflected
Monetary liabilities for accountable amounts are reflected
Salaries paid to employees	1 302 11 830 1 501 13 211 1 502 11 211	1 304 05 211 1 502 11 211 1 502 12 211	100 000 100 000 100 000

Make sure that payments for contracts are made according to those expense type codes for which limits on budgetary obligations have been adopted. Otherwise, in lines 11 and 12 of the report there will be indicators with “minus” indicators. And when submitting the report, a report will be issued with a critical error.

Example. In the first half of the year, an accountant of a state-owned institution accrued salaries to staff in the amount of 220 thousand rubles:

In addition, the institution entered into an agreement for the supply of fixed assets according to the capital expenditures of 242 - 200 thousand rubles, and for the capital expenditures of 244 - 320 thousand rubles. Limits on budgetary obligations were adopted: – CVR 121 – 500 thousand rubles; – CVR 242 – 300 thousand rubles; – KVR 244 – 700 thousand rubles. However, by mistake, the entire payment went through KVR 242. When generating the report on form 0503128, there was a misgrading. And when uploaded to the treasury authority’s website, a protocol was released containing a critical error.

Public, public regulatory and monetary obligations are distinguished separately.

These are the expenditure obligations of a public legal entity stipulated by law, other regulatory legal act to an individual or legal entity, other public legal entity, subject to execution in the amount established by the relevant law, other regulatory legal act or having the procedure for its determination (calculation) established by the said law, act. , indexing).

Provide financial support for the fulfillment of public obligations to institutions in the form of LBO (within the limits of received budgetary allocations). Such financial support is not included in the standard costs for the provision of public services in accordance with state assignments.

An example of reflecting in budget accounting the communication of limits on budget obligations for delegated powers to subordinate institutions:

The Ministry delegates the authority to carry out public obligations to an individual, subject to execution in cash, for the social security of orphans and children left without parental care, to the relevant budgetary (autonomous) institutions.

The total volume of limits on budgetary obligations provided to the ministry for these purposes is 12,000,000 rubles.

The accountant made the following entries in the accounting:

Debit KRB.1.501.11.262 Credit KRB.1.501.12.262
– 12,000,000 rub. – the amounts of the limits of budget obligations to the ministry have been brought to light;
Debit KRB.1.501.12.262 Credit KRB.1.501.14.262
– 12,000,000 rub. – the amounts of the limits of budget obligations were transferred to educational institutions.

How a budgetary institution can reflect public obligations Budgetary and autonomous institutions can receive the authority to fulfill public regulatory obligations on behalf of government authorities. For example, material support for orphans.

Financial support for these powers is provided in the manner established by:

For institutions of constituent entities of the Russian Federation - by executive authorities of constituent entities of the Russian Federation;
for municipal institutions - local government bodies;
for federal institutions - by Decree of the Government of the Russian Federation No. 590.

To fulfill public regulatory obligations to citizens, the institution needs to open a personal account to record transactions under the transferred powers of the recipient of budget funds (personal account code - 14) (clause 5, article 9.2 of Law No. 7-FZ, clause 8 of the Rules approved by the Decree of the Government of the Russian Federation No. 590).

Budgetary and autonomous institutions reflect operations to fulfill public regulatory obligations to citizens in budgetary accounting and reporting. To do this, use Instruction No. 162n. Reflect such transactions in separate accounting registers (general ledger).

Financial support for public regulatory obligations is provided to institutions in the form of limits on budgetary obligations (LBO). Such financial support is not included in the standard costs for the provision of public services in accordance with government assignments.

When accounting for LBO, take into account the code of the type of financial support (KFO) - 1 “Activities carried out at the expense of the corresponding budget of the budget system of the Russian Federation (budgetary activities)” (clause 21 of the Instructions to the Unified Chart of Accounts No. 157n).

Reflect the received LBO (regardless of the type of institution) on account 1.501.05.000 “Received limits of budget obligations” (clause 136 of Instruction No. 162n). Keep analytical records of account transactions in the card for recording limits of budget obligations (budget allocations) (form 0504062) (clause 129 of Instruction No. 162n).

These include public obligations to an individual that are subject to execution in monetary form in the amount established by the relevant law or other regulatory legal act or have an established procedure for its indexation.

The exception is payments to an individual provided for by the status of state (municipal) employees, as well as persons holding government positions in the Russian Federation, state positions in the constituent entities of the Russian Federation, municipal positions, employees of budgetary institutions, military personnel undergoing conscription military service (having the status of military personnel undergoing military service upon conscription), persons studying (pupils) in state (municipal) educational institutions.

Monetary obligations provide for the obligation of the recipient of budget funds to pay certain funds to the budget, individuals and legal entities at the expense of budget funds in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of his powers, or in accordance with the provisions of the law, other legal act, and the terms of the contract or agreements.

From 01/01/2011, all state (municipal) institutions, regardless of their type (state-owned, budgetary and autonomous), must keep records of not only budgetary, but also monetary obligations. Moreover, while everything is more or less clear regarding budgetary obligations, there are still more questions than answers regarding monetary obligations. So what is the difference between them, and how to keep records of them and reflect them in the “” program?

The budget obligation arises on the basis, for example, of a business agreement concluded by a government agency and another organization and reflects planned expenses for a certain period within approved limits. The monetary obligation, according to Art. 6 of the Budget Code of the Russian Federation, is “the obligation of the recipient of budget funds to pay to the budget, individual and legal entity at the expense of budget funds certain funds in accordance with the fulfilled conditions of a civil transaction concluded within the framework of its budgetary powers, or in accordance with the provisions of the law , other legal act, terms of a contract or agreement.” From the above it follows that such an obligation must be registered when, under the terms of the contract, we already have to pay a certain amount. It is also clear from this that monetary, as well as budgetary, obligations can arise both in settlements with individuals and legal entities, and with the budget. Let's look at a few examples.

Example 1.

On July 7, the school enters into an agreement with a contractor to renovate the dining room for a total amount of 250 thousand rubles. According to the terms of the contract, within 7 days from the date of signing, an advance payment of 30% of the contract amount is required, which was done on July 10. And on July 31, the repair work was accepted according to the act, the contractor was transferred the balance of funds in the final payment. In such a situation, the accounting reflection may be as follows:

On July 7, a budget commitment for the current year was adopted for the amount of the contract (250 thousand rubles):

Debit KRB 1 50113 225 - Credit KRB 1 50211 225;

On July 10, a monetary obligation was accepted for the current financial year to pay an advance in the amount of 75 thousand rubles:

Debit KRB 1 50211 225 - Credit KRB 1 50212 225;

On July 31, a monetary obligation was accepted for the current financial year to pay the balance of the contract amount of 175 thousand rubles. according to the work completion certificate:

Debit KRB 1 50211 225 - Credit KRB 1 50212 225.

Budgetary and monetary obligations are closely related to each other, and usually monetary obligations arise after the adoption of budgetary ones, but a different order of their occurrence may be enshrined in the accounting policies of the institution. A striking example of this is accounting for salary and tax obligations.

Example 2.

Salaries for teachers and school staff are paid 2 times a month: on the 26th - an advance for the current month and on the 10th - a calculation for the previous month. Reflection in accounting:

On July 26, a monetary obligation of the current year was accepted for the amount of the advance for the first half of the month - 200 thousand rubles:

Debit KRB 1 50211 211 - Credit KRB 1 50212 211;

On July 31 (the moment of salary accrual), a budget obligation of the current financial year was adopted for monthly wages in the amount of 500 thousand rubles:

Debit KRB 1 50113 211 - Credit KRB 1 50211 211;

On July 31, a monetary obligation was accepted for the current financial year to pay the balance of wages in the amount of 300 thousand rubles:

Debit KRB 1 50211 211 - Credit KRB 1 50212 211.

Monetary obligations for settlements with the budget, as well as for one-time purchases of materials, fixed assets or services arise at the time of accrual of accounts payable, unless otherwise provided by the accounting policy of the institution. And, of course, any obligations can be accepted only within the limits approved for the year.

In the “1C: Public Institution Accounting 8” configuration, accounting for monetary obligations is implemented in the form of a special document (starting with release 1.0.5.2). It is available for self-filling in the “Recorded Liabilities” journal, for example, in the case of issuing funds for reporting or when calculating salaries and taxes. In addition, unlike the “Accepted budget obligation” document, documents for registering monetary obligations can be entered on the basis of documents on the purchase of materials, fixed assets or services. Filling it out is not much different from the “Accepted Budget Commitment” document; the amount is recorded only for the current financial year.

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Comments

RU, Nizhny Novgorod

Information Technology

The Lad company is the oldest company in Nizhny Novgorod, engaged in accounting automation based on the 1C:Enterprise program system.

The oldest, but not old at all! We are young as ever and full of ideas! All our efforts are aimed at making you, our valued clients, feel confident and satisfied when working with us. Looking back, we can say with confidence that we have achieved considerable success and were the first in many ways.

The Lad company was the first in the city to become a partner of the 1C company.

We were one of the first to open training courses on working with 1C programs. The teaching methodology developed by the teachers is unique and, as they say, has already made great strides throughout the country. This method is taught in Yekaterinburg, Chelyabinsk, Vladimir, Moscow, Yuzhno-Sakhalinsk and Severodonetsk.

The Lad company was the first in the city to conduct Unified Seminars, a serious help for accountants.

The Lad company was the first in 1999 to publish its newspaper “In LAD with Accounting” to help users of 1C programs. In 2002, our monthly significantly increased its circulation due to joint publication with the newspaper "AUDITORIA".

It was in our company that the idea first arose to open a specialized Salon “Everything for an Accountant”, where you can purchase various software and methodological literature. And in 2009, a whole network of 9 Salons appeared, which are located in every district of the city of Nizhny Novgorod.

Among 1C: Franchisees in the Nizhny Novgorod region, Lad was the first company to be certified in 2004 according to the ISO 9001-2000 quality system.

Our company was the first to receive the status of "Center of Competence for Budget Accounting" in the Nizhny Novgorod region.

And it is also the first in our region to have the status of a “Center of Competence in Education”.

We are a “Competence Center for Production” and a “Competence Center for Construction” and carry out comprehensive automation of enterprises based on software products of the “1C:Enterprise 8” system.

To date, we have implemented more than 30 projects at enterprises in various industries, among our clients are OJSC Nizhny Novgorod Engineering Company Atomenergoproekt, SIBUR Holding, OJSC Nizhegorodagrosnab, LLC ST Nizhegorodets, OJSC Nizhny Novgorod Teplokhod Plant, etc.

Since 2009, Lad Firm not only sells and implements 1C programs, our experience and knowledge allow us to develop our own standard solutions on the 1C:Enterprise 8 platform. The development of standard solutions allows our business to expand beyond the Nizhny Novgorod region. Our budgeting programs are successfully used in Moscow, Kazan, Chelyabinsk and other cities of Russia.

In addition to programs, we sell computer and office equipment, provide maintenance services for computer equipment and software, and install local networks.

In 2002, we merged with Audit and Law LLC and now our capabilities have increased many times over, which primarily affected the quality of customer service.

Today, Lad Firm has more than 5.5 thousand clients, high quality work, a large staff of certified specialists, an integrated approach to customer service, which is provided by a wide range of services provided by member firms of the Lad Group of Companies.

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