The procedure for preparing annual budget reports. Updated rules for the preparation and presentation of budget reporting. Composition of budget reporting
accounting and taxation", 2009, N 1
Budgetary institutions, including health care institutions, draw up an annual report at the end of each financial year. For 2007, such a report was generated in accordance with Instruction No. 72n<*>. To submit reports for 2008, the Ministry of Finance approved Instruction No. 128n<**>. In the article, we propose to get acquainted with the changes made to the preparation of annual budget reporting and the control ratios used in its formation.
<*>Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved. By Order of the Ministry of Finance of Russia dated August 24, 2007 N 72n.
<**>Instructions on the procedure for drawing up and submitting annual and quarterly reports on the execution of budgets of the budget system of the Russian Federation, approved. By Order of the Ministry of Finance of Russia dated November 13, 2008 N 128n.
In accordance with Instruction No. 72n, the compilers of budget reporting for 2007 were the main managers, managers, recipients of budget funds, administrators of budget revenues, bodies organizing the execution of budgets, bodies providing cash services for the execution of budgets. According to the provisions of Instruction No. 128n, this list has been expanded. This is due to the entry into force on 01/01/2008 of 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 08/24/2007 N 74n. Budget reporting as of 01/01/2009 is now presented (clause 1 of Instruction No. 128n):
- main managers, administrators, recipients of budget funds;
- chief administrators, budget revenue administrators;
- chief administrators, administrators of sources of financing budget deficits;
- financial authorities of the Russian Federation;
- subjects of the Russian Federation and municipalities;
- financial authorities (management bodies of state and territorial state extra-budgetary funds that carry out the preparation and execution of relevant budgets);
- bodies providing cash services for budget execution.
In connection with the change in the list of budget reporting compilers, the names of some report forms have also changed, but it should be noted that their content and procedure for filling out have remained the same. For each of the above participants in the budget process, clause 11 of Instruction No. 128n provides a separate list of reporting forms. Thus, the budget reporting for the main manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues, which are healthcare institutions, includes the following forms of reports:
| Form number | Form name |
| F. 0503130 | Balance sheet of the main manager, manager, recipient of budget funds, chief administrator, deficit financing administrator budget, chief administrator, administrator budget revenues |
| F. 0503125 | Help on consolidated settlements |
| F. 0503110 | Help for concluding budget accounting accounts financial year |
| F. 0503127 | Report on the execution of the budget of the chief manager, manager, recipient of budget funds, chief administrator, source administrator financing the budget deficit, the main |
| F. 0503137 | Report on the implementation of estimates of income and expenses for income-generating activities of the main manager, manager, recipient of budget funds |
| F. 0503121 | Financial performance report |
| F. 0503160 | Explanatory note |
| F. 0503230 | Separation (liquidation) balance sheet of the principal manager, manager, recipient of budgetary funds funds, chief administrator, administrator sources of financing the budget deficit, the main administrator, budget revenue administrator |
Comparing the names of the above budget reporting forms with the forms approved for this category of participants in the budget process by Instruction N 72n, we note that the names of three forms have changed: NN 0503130, 0503127 and 0503230.
In addition, the right to include additional forms of reports in monthly, quarterly, and annual budget reporting has been retained, in particular, by the main managers of budget funds for managers subordinate to him, recipients of budget funds (clause 5 of Instruction No. 128n).
As mentioned earlier, the content of the report forms has not changed, so consideration of the order of their completion, in the opinion of the author, is inappropriate. Let us recall only the general rules for reporting.
Budget reporting forms are filled out on the basis of data from the General Ledger and (or) indicators of budget reporting forms, summarized by summing up indicators of the same name in the corresponding lines and columns, with the exception of interrelated indicators for consolidated positions of budget reporting forms in the manner established by Instruction No. 128n. Indicators in the forms are indicated in rubles accurate to the second decimal place.
Budget reporting forms must be signed by the head of the institution and the chief accountant. In addition, clause 6 of Instruction No. 128n provides for the obligation of the head of the financial and economic service to sign budget reporting forms that contain planned and analytical indicators. If the budget accounting of an institution is maintained by a specialized organization or a centralized accounting department, the reporting is signed by the head of the serviced institution, the administrator of budget revenues, the administrator of sources of financing the budget deficit who has delegated the authority to maintain records, the head and chief accountant of a specialized organization, a centralized accounting department that carries out budget accounting and forms budget reporting.
Budget reporting is submitted to a higher organization (according to subordination) on paper and (or) in the form of an electronic document on electronic media or by transmission via telecommunication channels. The procedure for submitting reports is established by the chief manager of budget funds, the chief administrator of budget revenues, the chief administrator of sources of financing the budget deficit with the obligatory provision of information security in accordance with the legislation of the Russian Federation.
An important role in the preparation of the budget report is played by the control relationships between the indicators of the budget reporting forms of the main manager, manager and recipient of budget funds, the so-called links, which are defined by the Federal Treasury in Letters dated December 18, 2007 N 42-7.1-15/2.1-419 and dated January 28 .2008 N 42-7.1-17/2.4-25.
Control ratios f. 0503130 with f. 0503121, 0503127, 0503137, 0503168 and 0503178
| F. 0503130 | F. 0503121 |
| Sum of lines 030 "Fixed assets (residual value, line 010 - page 020)", 091 "Capital investments in fixed assets (0 106 01 000)", 121 "Fixed assets on the way" (0 107 01 000)" (difference of columns 7 and 3, 8 and 4) | Line 320 "Net receipt fixed assets" (columns 4, 5 and 7) |
| Lines 060 "Intangible assets (residual value, line 040 - page 050)", 092 "Capital investments in intangible assets (0 106 02 000)", 122 "Intangible assets in transit" (0 107 02 000)" (difference of columns 7 and 3, 8 and 4, 10 and 6) | Line 330 "Net receipt intangible assets" (columns 4, 5 and 7) |
| Sum of lines 070 "Unproduced assets (book value, 0 103 00 000)", 093 "Capital investments in non-produced assets (0 106 03 000)" (difference column 7 and 3, 8 and 4, 10 and 6) | Line 350 "Net receipt non-produced assets" (columns 4, 5 and 7) |
| Sum of lines 080 "Material inventories (0 105 00 000)", 094 "Production of materials, finished products (works, services) (0 106 04 000)", 123 "Materials in path (0 107 03 000)" (difference graph 7 and 3, 8 and 4, 10 and 6) | Line 360 "Net receipt material reserves" (columns 4, 5 and 7) |
| Line 150 "Total for Section I" | Line 310 "Operations with non-financial assets" (columns 4, 5 and 7) |
| column 8 and 4, 9 and 5) | funds to budget accounts" (columns 5 and 6) |
| Line 170 "Cash institutions (0 201 00 000)" (difference column 7 and 3, 10 and 6) plus the amount account indicators 1 210 02 000 "Calculations on receipts from bodies organizing execution budget" (column 2 section 1 f. 0503110) minus the sum of indicators on account 1 304 05 000 "Settlements on payments from the budget with authorities, organizing budget execution" (column 3 section 1 f. 0503110) | Line 410 "Net receipt funds to budget accounts" (columns 4 and 7) |
| Line 211 "Deposits, other financial investments (0 204 01 000)" (difference between columns 7 and 3, 8 and 4, 10 and 6) | Line 470 "Net receipt deposits, other financial assets" (columns 4, 5 and 7) |
| Line 212 "Shares and other forms participation in capital (0 204 02 000)" (difference between columns 7 and 3, 8 and 4, 10 and 6) | Line 440 "Net receipt shares and other forms of participation in capital" (columns 4, 5 and 7) |
| Line 213 "Bonds, bills (0 204 03 000)" (difference column 7 and 3, 8 and 4, 10 and 6) | Line 420 "Net receipt securities other than shares and other forms of participation in capital" (columns 4, 5 and 7) |
| Line 290 "Settlements with debtors according to budget loans (0 207 00 000)" (difference between columns 7 and 3, 8 and 4, 10 and 6) | Line 460 "Net Grant budget loans" (columns 4, 5 and 7) |
| Sum of lines 230 "Calculations with debtors by income (0 205 00 000)", 260 "Settlements on advances issued (0 206 00 000)", 310 "Calculations with accountable persons (0 208 00 000)", 320 "Calculations for shortages (0 209 00 000)", 330 "Settlements with others debtors (0 210 00 000)" (difference column 7 and 3, 8 and 4, 10 and 6) | Line 480 "Net increase other receivables (except for budget loans)" (columns 4, 5 and 7) |
| Line 470 "Settlements with creditors on debt obligations (0 301 00 000)" (difference column 7 and 3, 8 and 4, 10 and 6) | Row sum 520 "Net increase in debt internal state (municipal) debt", 530 "Net increase in debt according to external government debt" (columns 4, 5 and 7) |
| Sum of lines 490 "Settlements with suppliers and contractors (0 302 00 000)", 510 "Calculations for payments to budgets (0 303 00 000)", 530 "Other settlements with creditors (0 304 00 000)" minus line 534 "Internal settlements between the main managers (managers) and recipients funds (0 304 04 000)" (difference column 7 and 3, 8 and 4) plus the amount line indicators for the account 0 304 00 000 (section 1 f. 0503110, difference column 3 and 2, 5 and 4) | Line 540 "Net increase accounts payable (except internal and external debt)" (columns 4, 5 and 7) |
| Line 680 "Deferred income (0 401 04 100)" (difference column 8 and 4, 10 and 6) | Line 110 "Future income periods" (columns 5 and 7) |
| F. 0503130 | F. 0503127 |
| Line 170 "Cash institutions in temporary "Cashier (0 201 04 000)", 175 "Money documents (0 201 06 000)" (difference between columns 3 and 7) | funds" (column 8) |
| F. 0503130 | F. 0503137 |
| Line 170 "Cash institutions (0 201 00 000)" minus lines 172 "Cash institutions in temporary at disposal (0 201 02 000)", 174 "Cashier (0 201 04 000)", 175 "Money documents (0 201 05 000)", 176 "Letters of credit (0 201 06 000)" (difference between columns 4 and 8) | Line 700 "Change balances funds" (column 8) |
| F. 0503130 | F. 0503168 |
| Line 010 "Fixed assets (0 101 00 000)" (columns 3, 4 and 6), 040 "Intangible assets (book value, 0 102 00 000)" (columns 3, 4 and 6), 070 "Unproduced assets (0 103 00 000)" (columns 3, 4 and 6), 080 "Inventories (0 105 00 000)" (columns 3, 4 and 6) | at the beginning of the year, total" (columns 3 - 5) according to the appropriate type non-financial assets |
| Lines 091 "Capital investments in fixed assets (0 106 01 000)" (columns 3, 4 and 6), 092 "Capital investments in intangible assets (0 106 02 000)" (columns 3, 4 and 6), 093 "Capital investments in non-produced assets (0 106 03 000)" (columns 3, 4 and 6) | Indicator for line 010 "Balance at the beginning of the year, total" (columns 6 - 8) according to the appropriate type |
| Line 121 "Fixed assets in path (0 107 01 000)" (columns 3, 4 and 6), 122 "Intangible assets in path (0 107 02 000)" (columns 3, 4 and 6), 123 "Materials on the way (0 107 03 000)" (columns 3, 4 and 6) | Indicator for line 010 "Balance at the beginning of the year, total" (columns 9 - 11) according to the appropriate type investments in non-financial assets |
| F. 0503130 | F. 0503178 |
| (0 201 01 000)", 172 "Cash paths (0 201 03 000)", 176 "Institution's funds in (columns 4 and 5) | Sum of indicators by line "Total", respectively the amount Count 3 and 4 for another yielding income from activities and activities with temporary funds at the disposal |
| Amount of lines 171 "Cash institutions in bank accounts 0 201 01 000)", 172 "Cash means of establishing a temporary at disposal (0 201 02 000)", 173 "Institution's funds in paths (0 201 03 000)", 176 "Letters of credit (0 201 06 000)", 177 "Institution's funds in foreign currency (0 201 07 000)" (columns 8 and 9) | Line "Total", sum of columns 5 and 6 (by type of activity 2, 3) |
Control relationships between f. 0503110 and 0503121
| F. 0503110 | F. 0503121 |
| Sum of line indicators for accounts fund" (column 3 section 1) | Line 010 "Income" (column 4) |
| Sum of indicators for accounts 1 401 01 200 "Establishment expenses", 1 401 02 200 "Reserve expenses fund" (column 2 section 1) | Line 150 "Expenses" (column 4) |
| Sum of indicators for accounts 1 401 01 100 "Institutional income", 1 401 02 100 "Income of the reserve fund", 1 401 01 200 "Expenses institutions", 1 401 02 200 "Expenses reserve fund" (the difference between column 3 and Section 2 1) | result" (column 4) |
| Sum of indicators for accounts 2 401 01 100 “Institutional income”, 2 401 02 100 "Income of the reserve fund", 2 401 01 200 "Expenses institutions", 2 401 02 200 "Expenses reserve fund" (the difference between columns 5 and Section 4 1) | Line 290 "Net operating result" minus line 110 "Income future periods" (column 5) |
Control relationships between f. 0503137 and 0503178
Control relationships between f. 0503121, 0503168, 0503130
| F. 0503121 | F. 0503168 | F. 0503130 | ||
| Line 320 "Net admission fixed assets" (columns 4, 5 and 7) | equal to | Line 300 "Remaining on end of the reporting period period" minus line 010 "Remaining on beginning of the year" (columns 3, 6 and 9, 4, 7 and 10, 5, 8 and 11) | minus | Line 020 "Depreciation fixed assets" (columns 7 and 3, 8 and 4, 10 and 6) |
| Line 330 "Clean admission intangible assets" (columns 4, 5 and 7) | equal to | Line 300 "Remaining on end of the reporting period period" minus line 010 "Remaining on beginning of the year" (columns 3, 6 and 9, 4, 7 and 10, 5, 8 and 11) | minus | Line 050 "Depreciation intangible assets" (columns 7 and 3, 8 and 4, 10 and 6) |
| Line 670 "Financial result of past reporting periods (0 401 03 000)" (the difference is column 11 and 10, 13 and 12) | equal to | Line "Total" section 1 "Budget and income-generating activity" (difference column 11 and 10, 13 and 12) |
Magazine editor
"Budgetary healthcare institutions:
accounting and taxation"
Not much time has passed since “Violation of the procedure for submitting budget reporting” was introduced into the Code of the Russian Federation on Administrative Offenses. Since 2013, judicial practice has been formed, indicating that accountants are held accountable as officials for this offense in most cases.And now changes are coming again - a bill has been submitted to the State Duma for consideration, which significantly tightens liability for such violations.
In anticipation of the upcoming changes, let us recall the currently existing procedure for bringing to justice for violation of the submission of budget reporting.
Composition of the offense
First of all, we note that it was introduced into the Code of Administrative Offenses of the Russian Federation by Federal Law dated July 23, 2013 No. 252-FZ, and since June 18, 2017 it has been in effect as amended by Federal Law dated June 7, 2017 No. 118-FZ, thanks to which the elements of offenses are set out more clearly.
Thus, officials may be held administratively liable under this article for committing the following actions:
| - | failure to submit budget reports; | |
| - | submission of budget reports in violation of established deadlines; | |
| - | formation and submission, in violation of established requirements, of information (documents) necessary for the preparation and consideration of draft budgets of the budget system of the Russian Federation, execution of budgets of the budget system of the Russian Federation (for example, information on budget obligations); | |
| - | submission of deliberately unreliable budget reporting or other information necessary for the preparation and consideration of draft budgets of the budget system of the Russian Federation, execution of budgets of the budget system of the Russian Federation. |
For these offenses, a fine of 10 thousand to 30 thousand rubles is provided.
Too much work is no excuse
First, we will give several examples from judicial practice about what arguments accountants give in their defense in court.
By the decision of the magistrate of court district No. 67 of the Levoberezhny district of Moscow dated June 15, 2017 in case No. 05-0184/67/2017 An official of the L. municipal district was found guilty of committing an administrative offense under Article 15.15.6 of the Code of Administrative Offenses of the Russian Federation, and she was sentenced to an administrative fine in the amount of 10 thousand rubles.
The court found that L. submitted annual budget reports on the execution of the budget of the intra-city municipality to the Moscow Department of Finance in full, but in violation of the deadlines established by the relevant order of the department.
As evidence of L.'s guilt. relevant documents were examined in court, including:
| - | administrative violation protocol; | |
| - | certified copies of screenshots confirming the dates on which the municipal district's budget reports were uploaded; | |
| - | job description of L., approved by the acting head of the administration of the municipal district. According to the instructions, L.’s job responsibilities include responsibilities for ensuring the preparation of a balance sheet and operational summary reports on income and expenses of funds, on the use of the budget, other accounting and |
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Budgetreporting:kinds,shapes,orderdrawing upAndrepresentation
1. Theoretical foundations of budget reporting
1.1 General provisions and basic requirements for budget reporting
1.2 Composition and content of budget reporting
1.3 Users of budget reporting
2. Practical task
2.1 Solving a cross-cutting problem
2.2 Filling out transaction journals and the general ledger
1. Theoreticalbasicsbudgetaryreporting
1.1 Are commonprovisionsAndbasicrequirements,presentedTobudgetaryreporting
A unified methodology and standards for budget accounting and budget reporting are established by the Ministry of Finance of the Russian Federation in accordance with the provisions of the Budget Code.
Budget accounting is an orderly system for collecting, registering and summarizing information in monetary terms about the state of financial and non-financial assets and liabilities of the Russian Federation, constituent entities of the Russian Federation and municipalities, as well as transactions that change these assets and liabilities.
Budget accounting is carried out in accordance with the chart of accounts, which includes the budget classification of the Russian Federation.
The budget accounting chart of accounts and instructions for its application are approved by the Ministry of Finance of the Russian Federation.
Budget reporting includes:
Budget execution report;
Balance of budget execution;
Financial performance report;
Cash flow statement;
Explanatory note.
The budget execution report contains data on budget execution by income, expenses and sources of financing the budget deficit in accordance with the budget classification of the Russian Federation.
The budget execution balance contains data on non-financial and financial assets, liabilities of the Russian Federation, constituent entities of the Russian Federation and municipalities on the first and last day of the reporting period according to the accounts of the budget accounting chart of accounts.
The statement of financial performance contains data on the financial results of activities in the reporting period and is compiled according to the classification codes of the general government sector operations.
The cash flow statement reflects transactions in budget accounts according to the general government sector transaction classification codes.
The explanatory note contains an analysis of budget execution and budget reporting, as well as information on the implementation of state (municipal) assignments and (or) other results of the use of budget allocations by the main managers (managers, recipients) of budget funds in the reporting financial year.
The main managers of budget funds (recipients of budget funds) may apply departmental (internal) acts that provide detailing of financial information in compliance with a unified methodology and standards of budget accounting and budget reporting.
The main managers of budget funds, the main administrators of budget revenues, the main administrators of sources of financing the budget deficit draw up consolidated budget statements based on the budget reports submitted to them by subordinate recipients (managers) of budget funds, administrators of budget revenues, administrators of sources of financing the budget deficit.
The chief administrators of the federal budget, the budget of a constituent entity of the Russian Federation, and the local budget submit consolidated budget reporting, respectively, to the Federal Treasury, the financial authorities of the constituent entities of the Russian Federation, and the financial authorities of municipalities within the time limits established by them and on the basis of the consolidated budget reporting of the corresponding chief administrators of budgetary funds.
Budget reporting of the Russian Federation, constituent entities of the Russian Federation and municipalities is annual. The budget execution report is quarterly.
Budget reporting of the Russian Federation, constituent entities of the Russian Federation, municipalities is submitted by the relevant financial authorities to the Government of the Russian Federation, the highest executive body of state power of the constituent entities of the Russian Federation, and local administration.
The report on the execution of the federal budget, the budget of a constituent entity of the Russian Federation, the local budget for the first quarter, six months and nine months of the current financial year is approved, respectively, by the Government of the Russian Federation, the highest executive body of state power of the constituent entity of the Russian Federation, the local administration and is sent to the appropriate legislative (representative) body and created by it body of state (municipal) financial control.
Annual reports on the execution of the federal budget, the budget of a constituent entity of the Russian Federation, and local budgets are subject to approval accordingly by federal law, the law of a constituent entity of the Russian Federation, or a municipal legal act of the representative body of the municipality.
Budget reporting is signed by the head and chief accountant of the chief administrator, manager, recipient of budget funds; the body that organizes the execution of budgets, the body that provides cash services for the execution of budgets.
When maintaining budget accounting on a contractual basis by a centralized accounting department or a specialized organization, the financial statements are signed by the head of the main manager, manager, recipient of budget funds; the body organizing the execution of budgets, the body providing cash services for the execution of budgets, and the head of the centralized accounting department or a specialized organization.
1.2 CompoundAndcontentbudgetaryreporting
Budget reporting is compiled by the main managers, stewards, recipients of budget funds, chief administrators, administrators of budget revenues, chief administrators, administrators of sources of financing budget deficits, financial authorities, treasury authorities, bodies providing cash services, for the following dates: monthly - on the first day of the month following the reporting year, quarterly - as of April 1, July 1 and October 1 of the current year, annual - as of January 1 of the year following the reporting year.
The first reporting year for newly created chief managers, managers, recipients of budget funds, chief administrators, administrators of budget revenues, chief administrators, administrators of sources of financing budget deficits, financial bodies, treasury bodies, bodies providing cash services is considered the period from the date of their registration in the procedure established by the legislation of the Russian Federation until December 31 of the year of their creation.
The reporting year for the purposes of budget reporting for government institutions created by changing the type of state (municipal) budgetary, autonomous institution is considered to be the period from the date of change of type (from the date of inclusion of the created government institution in the register of recipients of budget funds) in the manner established by the legislation of the Russian Federation until December 31 the year of their creation.
Monthly and quarterly reporting is interim and is compiled on an accrual basis from the beginning of the current financial year.
Budget reporting is provided on paper and (or) in the form of an electronic document, with presentation on electronic media or by transmission via telecommunication channels in the manner established by the main manager of budget funds with mandatory provision of information protection in accordance with the legislation of the Russian Federation.
Budget reporting on paper is submitted by the chief accountant of the subject of budget reporting or the person responsible for maintaining budget accounting, formation, preparation and presentation of budget reporting, bound and numbered with a table of contents and a covering letter.
Additional forms of budget reporting for their presentation as part of monthly, quarterly, annual budget reporting, as well as the procedure for their preparation and presentation can be established:
The main manager of budget funds - for the managers subordinate to him, recipients of budget funds;
The chief administrator of budget revenues - for the administrators of budget revenues subordinate to him;
The chief administrator of the sources of financing the budget deficit - for the administrators of the sources of financing the budget deficit subordinate to him;
Financial authority - for the main managers, managers and recipients of budget funds, chief administrators, administrators of budget revenues, chief administrators, administrators of sources of financing the budget deficit, for their territorial bodies organizing budget execution;
The financial authority authorized to generate a report on the execution of the corresponding consolidated budget of the budget system of the Russian Federation - for financial authorities of budgets, the report on the execution of budgets of which is included in the report on the execution of the corresponding consolidated budget of the budget system of the Russian Federation;
The treasury body, the body providing cash services - for its territorial bodies.
Budget reporting is signed by the head and chief accountant of the chief administrator, manager, recipient of budget funds, chief administrator, budget revenue administrator, chief administrator, administrator of budget deficit financing sources, financial body, treasury body, body providing cash services. Budget reporting forms containing planned (forecast) and analytical indicators are, in addition, signed by the head of the financial and economic service.
In the event that the recipient of budget funds, the administrator of budget revenues, or the administrator of sources of financing the budget deficit transfers the powers to maintain budget accounting to another state (municipal) institution, budget reporting is compiled and submitted in the manner prescribed by the Instructions and the agreement on the transfer of powers to maintain budget accounting. Budget reporting compiled by the centralized accounting department is signed by the head of the recipient of budget funds, the administrator of budget revenues, the administrator of sources of financing the budget deficit, who has delegated the authority to maintain records, the head and chief accountant (specialist accountant) of the centralized accounting department that maintains budget accounting.
Budget reporting is prepared:
Based on data from the General Ledger and (or) other budget accounting registers established by the legislation of the Russian Federation for recipients of budget funds, administrators of budget revenues, administrators of sources of financing budget deficits, financial authorities, treasury authorities, with mandatory reconciliation of turnovers and balances in analytical accounting registers with turnovers and balances according to synthetic accounting registers;
Based on indicators of budget reporting forms submitted by recipients, managers, main managers of budget funds, administrators, chief administrators of budget revenues, administrators, chief administrators of sources of financing the budget deficit, financial authorities, treasury authorities, bodies providing cash services, summarized by summing up the indicators of the same name according to the corresponding lines and columns with the exception, in the manner established by this Instruction, of interrelated indicators for consolidated positions of budget reporting forms.
Before preparing annual budget reports, an inventory of assets and liabilities must be carried out in the prescribed manner.
The main managers (managers) of budget funds, exercising the functions and powers of the founder in relation to state (municipal) budgetary and autonomous institutions created by the Russian Federation, a constituent entity of the Russian Federation, a municipal entity, financial bodies of public legal entities, form consolidated budget reporting taking into account reconciliation interdependent indicators of the annual, quarterly consolidated accounting statements of budgetary and autonomous institutions, formed by them on the basis of the accounting statements of budgetary, autonomous institutions, submitted by budgetary, autonomous institutions in the forms and in the manner established by the Ministry of Finance of the Russian Federation.
If all the indicators provided for in the budget reporting form approved by the Instructions do not have a numerical value, such a reporting form is not compiled, information about which must be reflected in the explanatory note to the budget reporting for the reporting period.
If the structure of the budget reporting form provides for indicators for comparing planned (forecast) indicators with those actually developed in the reporting period, but there are no planned (forecast) indicators, the calculation of comparison indicators is not carried out.
Budget reporting is compiled on an accrual basis from the beginning of the year in rubles accurate to the second decimal place.
Chief administrator, manager of budget funds, chief administrator, administrator performing individual powers of the chief administrator, budget revenues, chief administrator, administrator performing individual powers of the chief administrator, sources of financing the budget deficit, based on the information provided by managers and recipients of budget funds, administrators of budget revenues, administrators of the sources of financing the budget deficit of the budget reporting compile summary and (or) consolidated budget reporting and submit it to the financial authority of the corresponding budget and (or) the main manager of budget funds, the main administrator of budget revenues, the main administrator of the sources of financing the budget deficit within the time limits established by them.
The Founder carries out the preparation of the specified summary and consolidated budget statements upon verification of the compliance of interrelated indicators for operations with budgetary, autonomous institutions subordinate to him, reflected in the budgetary statements and in the consolidated accounting statements of budgetary, autonomous institutions, formed by him on the basis of those presented in the prescribed manner by budgetary, autonomous accounting institutions.
The financial authority, on the basis of the consolidated budget statements submitted to it, draws up consolidated budget statements on the execution of the budget and submits them to the financial authority authorized to generate reports on the execution of the relevant consolidated budget, within the time frame established by it.
In order to ensure compliance of interrelated indicators for transactions with budgetary, autonomous institutions, the financial authority:
When preparing the said consolidated budget statements, it verifies the compliance of the interrelated indicators of the operations of the Founders and budgetary, autonomous institutions reflected in the consolidated accounting statements of budgetary, autonomous institutions of public legal education, formed by it on the basis of the accounting statements of budgetary, autonomous institutions and the consolidated ones submitted in the prescribed manner by the Founders budget reporting;
Submits consolidated accounting reports of budgetary, autonomous institutions of public legal education to the body authorized to generate reports on the execution of the corresponding consolidated budget, within the time frame established by it.
Budget reporting includes the following report forms:
For the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues:
Balance sheet of the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503130);
Certificate of amounts of consolidated revenues to be credited to the budget account (f. 0503184);
Report on the execution of the budget of the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503127);
Report on accepted budgetary obligations (f. 0503128);
Separation (liquidation) balance sheet of the main manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503230);
For the financial authority:
Balance sheet on receipts and disposals of budget funds (f. 0503140);
Balance of budget execution (f. 0503120);
Certificate of consolidated settlements (f. 0503125);
Certificate for the conclusion of budget accounts for the reporting financial year (f. 0503110);
Report on cash receipts and outflows of budget funds (f. 0503124);
Budget execution report (f. 0503117);
Cash flow statement (f. 0503123);
Report on financial results of activities (f. 0503121);
Explanatory note (f. 0503160);
For the financial authority authorized to generate budget reporting on the execution of the corresponding consolidated budget of the Russian Federation:
Balance of execution of the consolidated budget of the constituent entity of the Russian Federation and the budget of the territorial state extra-budgetary fund (f. 0503320);
Editing on consolidated settlements (form 0503125);
Report on the execution of the consolidated budget of the constituent entity of the Russian Federation and the budget of the territorial state extra-budgetary fund (f. 0503317);
Consolidated cash flow statement (f. 0503323);
Consolidated report on financial results of activities (f. 0503321);
Certificate for the conclusion of budget accounts for the reporting financial year (f. 0503110);
Explanatory note to the report on the execution of the consolidated budget (f. 0503360);
For the treasury authority:
Balance sheet for cash service operations of budget execution (f. 0503150);
Certificate of consolidated settlements (f. 0503125);
Certificate for the conclusion of budget accounts for the reporting financial year (f. 0503110);
Report on receipts and disposals (f. 0503151);
Consolidated report on cash receipts and disposals (f. 0503152);
Report on transactions on revenues to the budget system of the Russian Federation, recorded by the Federal Treasury (f. 0503153);
Explanatory note (f. 0503160).
For the body providing cash services:
Report on cash receipts and outflows of funds from budgetary institutions, autonomous institutions and other organizations (f. 0503155);
Balance sheet for cash service operations of budgetary institutions, autonomous institutions and other organizations (f. 0503154);
Certificate on the conclusion of budget accounting accounts for the reporting financial year of the body providing cash services to budgetary institutions, autonomous institutions and other organizations (f. 0503111).
1.3 Usersbudgetaryreporting
The recipient of budget funds submits budget reports to his superior manager (chief manager) of budget funds within the time frame established by him.
The budget revenue administrator submits budget reporting to his superior administrator, who exercises the individual powers of the chief budget revenue administrator and (or) the chief budget revenue administrator within the time frame established by him.
The administrator of the sources of financing the budget deficit submits budget reporting to his superior administrator, who exercises the separate powers of the chief administrator of the sources of financing the budget deficit and (or) the chief administrator of the sources of financing the budget deficit within the time frame established by him.
Chief administrator, manager of budget funds, chief administrator, administrator performing individual powers of the chief administrator, budget revenues, chief administrator, administrator performing individual powers of the chief administrator, sources of financing the budget deficit, based on the information provided by managers and recipients of budget funds, administrators of budget revenues, administrators of the sources of financing the budget deficit, budget reporting, prepares consolidated budget statements and submits them to the financial authority of the corresponding budget and (or) the main manager of budget funds, the main administrator of budget revenues, the chief administrator of the sources of financing the budget deficit within the time limits established by them.
The founder of budgetary and autonomous institutions, based on the financial statements submitted by the autonomous and budgetary institutions, draws up consolidated financial statements of budgetary and autonomous institutions.
The financial authority, on the basis of the consolidated budget reporting submitted to it, draws up consolidated budget reporting on the execution of the budget and submits it to the body organizing the execution of the budget, authorized to generate reporting on the execution of the corresponding consolidated budget, within the time frame established by it.
The financial authority, on the basis of the consolidated financial statements of budgetary and autonomous institutions submitted to it, compiles consolidated financial statements of budgetary and autonomous institutions of public legal education and submits it to the body authorized to generate reports on the execution of the relevant consolidated budget, within the deadlines established by it.
2. Practicalexercise
2.1 Solutionthroughtasks
accounting budget reporting
Table 1 - List of business transactions
|
the name of the operation |
Amount by options |
Account debit |
Account credit |
||
|
The budget recipient received LBO for the acquisition of fixed assets |
1.501.05.310 |
1.501.03.310 |
|||
|
The budget recipient received LBO for expenses due to transport services |
1.501.05.222 |
1.501.03.222 |
|||
|
The budget recipient received LBO for expenses at the expense of wages |
1.501.05.211 |
1.501.03.211 |
|||
|
The budget recipient received LBO for expenses due to accruals for wage payments |
1.501.05.213 |
1.501.03.213 |
|||
|
The budget recipient received LBO for expenses due to “other expenses” |
1.501.05.290 |
1.501.03.290 |
|||
|
The institution has entered into an agreement with the supplier for the supply of a computer. |
50 000 |
1.501.03. 31 0 |
1.502.01. 3 10 |
||
|
Advance transferred (in the amount of 30%) for purchasing a complete computer |
1.206.31.560 |
1.304.05.310 |
|||
|
Computer received from supplier |
1.106.31.310 |
1.302.31.7 3 0 |
|||
|
The budget recipient accepted monetary obligations for the current year through the acquisition of fixed assets |
1.502.01.310 |
1.502.02.310 |
|||
|
A mutual offset was made with the supplier by offsetting an advance payment of 30% |
1.302.31.8 3 0 |
1.206.31.660 |
|||
|
The remaining amount for the received computer is transferred 70% |
1.302.31.8 3 0 |
1.304.05.310 |
|||
|
The institution has entered into an agreement with a transport organization for the delivery of a computer |
1.501.03.222 |
1.502. 11 .222 |
|||
|
Accrued costs for the delivery of the computer |
1. 106.31.310 |
1.302.22. 4 30 |
|||
|
The budget recipient accepted monetary obligations for the current year due to transport services |
1.50 1 .01.222 |
1.502.0 1 .222 |
|||
|
Payment for transport services has been made |
1.302.22.830 |
1.304.05.222 |
|||
|
Computer put into operation |
50 706 |
1.101.34.310 |
1.106.31.410 |
||
|
Depreciation has been accrued on a fixed asset item (computer) |
1.401.20.271 |
1.104.34.410 |
|||
|
A fixed asset item that has fallen into disrepair is written off (a car with an original cost of RUB 100,000; depreciation accrued at 90%) |
90 000 |
1.104.3 5 .410 |
1.101 .3 5 .410 |
||
|
The household equipment facility was put into operation |
1.401.20.271 |
1.10 1 .36.410 |
|||
|
Fixed assets were revalued |
1.101. 00 .310 |
1.401.30.000 |
|||
|
The amount of wages accrued to full-time employees of the institution |
1.401.20.21 3 |
1.302.11.730 |
|||
|
Scholarship amounts awarded to students |
1.401.20.290 |
1.302.91.730 |
|||
|
Insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity have been calculated |
8 700 |
1.401.20.213 |
1.303.02.730 |
||
|
Payments for compulsory social insurance against accidents at work and occupational diseases were accrued at the rate established by law (0.2%), corresponding to the occupational risk class of the institution |
1.401.20.213 |
1.303.06.730 |
|||
|
Insurance premiums for compulsory health insurance have been calculated |
15 300 |
1.401.20.213 |
1.303.07.730 |
||
|
Insurance premiums for compulsory pension insurance are calculated to pay the insurance part of the labor pension |
48 000 |
1.401.20.213 |
1.303.10.730 |
||
|
Insurance premiums for compulsory pension insurance are charged for the payment of the funded part of the labor pension |
18 000 |
1.401.20.213 |
1.303.11.730 |
||
|
Benefits have been accrued to employees within the framework of compulsory social insurance against accidents at work and occupational diseases |
1.303.06.830 |
1.302.13.730 |
|||
|
Accrued amounts of benefits to employees for temporary disability and in connection with maternity |
1.303.02.830 |
1.302.13.730 |
|||
|
Personal income tax is withheld from accrued payments in accordance with Chapter 23 of the Tax Code: From salary From sick leave, From benefits. |
1.302.11.830 1.302.13.830 1.302.13.830 |
1.303.01.730 1.303.01.730 1.303.01.730 |
|||
|
Deductions were made from wages under writs of execution |
1.302.11.830 |
1.304.03.730 |
|||
|
Removal of funds from a budget account opened with the treasury authority to an account for cash payments |
260 300 50 000 |
1.210.03.560 1.210.03.560 1.210.03.560 |
1.304.05.211 1.304.05.213 1.304.05.290 |
||
|
Cash was received at the institution's cash desk for payment of wages and other accrued amounts. |
31 1 866 |
1.201.34.510 |
1.210.03.660 |
||
|
The withheld amounts of personal income tax were transferred to the budget |
39 000 |
1.303.01.830 |
1.304.05.211 1.304.05.213 1.304.05.2 13 |
||
|
The amounts of insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are listed |
7 500 |
1.303.02.830 |
1.304.05.213 |
||
|
The amounts of contributions for compulsory social insurance against industrial and professional accidents are listed. diseases |
1.303.06.830 |
1.304.05.213 |
|||
|
The amounts of insurance premiums for compulsory health insurance are listed |
15 300 |
1.303.07.830 |
1.304.05.213 |
||
|
The amounts of insurance contributions for compulsory pension insurance are calculated for the payment of the insurance part of the labor pension |
48 000 |
1 303 10 830 |
1 304 05 213 |
||
|
The amounts of insurance contributions for compulsory pension insurance for the payment of the funded part of the labor pension have been calculated |
18 000 |
1 303 11 830 |
1 304 05 213 |
||
|
Deductions from wages based on writs of execution are listed |
1 304 03 830 |
1 304 05 211 |
|||
|
Salaries paid from the institution's cash desk |
259 000 |
1 302 11 830 |
1 201 34 610 |
||
|
Scholarship amounts were issued from the institution's cash desk |
1 302 91 830 |
1 201 34 610 |
|||
|
Benefits were paid to employees as part of compulsory social insurance against accidents at work and occupational diseases |
1 302 13 830 |
1 201 34 610 |
|||
|
Amounts of temporary disability benefits due to maternity have been paid |
1 044 |
1 302 13 830 |
1 201 34 610 |
||
|
The amounts of wages not received on time have been deposited |
1 302 11 830 |
1 304 02 730 |
|||
|
The deposited amounts of wages were returned to the budget |
1 210 03 560 |
1 201 34 610 |
|||
|
The amount was accrued to customers for the service performed as part of income-generating activities in accordance with the contract and settlement documents |
2 205 31 560 |
2 401 10 130 |
|||
|
The debt to the budget for VAT is reflected (calculated in accordance with Article 168 of Chapter 21 of the Tax Code of the Russian Federation (for example: 18000 * 18/118 = 18000) |
2 401 10 130 |
2 303 04 730 |
|||
|
Formation in accounting of the actual cost of the service, including: |
|||||
|
Write-off of the cost of equipment used to provide the service |
2 109 61 27 1 |
2 101 34 410 |
|||
|
Depreciation on machinery and equipment used to provide services: |
2 109 61 271 |
2 104 34 410 |
|||
|
Acceptance for accounting of purchased fuels and lubricants for the provision of services |
2 105 33 340 |
2 302 34 730 |
|||
|
Reflection of “input” VAT (paid to the supplier of fuels and lubricants, in the amount indicated in the supplier’s invoice) |
2 210 01 560 |
2 302 34 730 |
|||
|
Write-off of fuels and lubricants used in the provision of services |
2 109 61 272 |
2 105 3 3 440 |
|||
|
Calculation of wages for employees engaged in the provision of services |
2 109 61 211 |
2 302 11 730 |
|||
|
Calculation of insurance premiums for compulsory insurance against industrial accidents and occupational diseases on the wage fund of workers providing services (0.2%) |
2 109 61 213 |
2 303 06 730 |
|||
|
Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity are charged to the wage fund of employees providing the service |
2 109 61 213 |
2 303 02 730 |
|||
|
Insurance premiums for compulsory medical insurance are charged to the wage fund of employees providing the service |
2 109 61 213 |
2 303 07 730 |
|||
|
Insurance premiums for compulsory pension insurance are charged for the payment of the insurance part of the labor pension to the wage fund of workers providing the service |
2 109 61 213 |
2 303 10 730 |
|||
|
Insurance premiums for compulsory pension insurance are charged for the payment of the funded part of the labor pension to the wage fund of workers providing the service |
2 109 61 213 |
2 303 11 730 |
|||
|
Suppliers' invoices for fuels and lubricants have been paid |
2 302 34 830 |
2 201 11 610 |
|||
|
The cost of the service transferred to the customer is written off |
19 872 |
2 401 10 130 |
2 109 61 000 |
||
|
Profit tax calculated in accordance with the procedure established by Chapter 25 of the Tax Code of the Russian Federation |
16 025,6 |
2 401 10 130 |
2 303 03 730 |
||
|
Income tax transferred to the budget |
16 025,6 |
2 303 03 830 |
2 201 2 1 610 |
||
|
Received funds to pay for the service by the buyer |
2 201 2 1 510 |
2 205 31 660 |
|||
|
The amount of VAT subject to reimbursement from the budget in accordance with the established procedure is reflected |
2 303 04 830 |
2 210 01 660 |
|||
|
Transferred to the VAT budget |
16 565,6 |
2 303 04 830 |
2 201 2 1 610 |
2.2 FillingmagazinesoperationsAndmainbooks
In this coursework we need to fill out the following transaction logs:
Journal of transactions on the cash desk account within the framework of budgetary activities (Appendix 1);
Journal of account transactions with non-cash funds within the framework of budget activities (Appendix 2);
Journal of non-cash transactions within business activities (Appendix 3);
Journal of transactions for settlements with suppliers and contractors within the framework of budgetary activities (Appendix 4);
Journal of transactions for settlements with suppliers and contractors within the framework of business activities (Appendix 5);
Journal of wage transactions within the framework of budgetary activities (Appendix 6);
Journal of wage transactions within the framework of entrepreneurial activities (Appendix 7);
Journal of transactions on disposal and transfer of non-financial assets within the framework of budgetary activities (Appendix 8);
Journal of transactions on disposal and relocation of non-fiscal assets within the framework of business activities (Appendix 9);
Journal of transactions for other transactions within the framework of budget activities (Appendix 10);
Journal of transactions for other transactions within the framework of business activities.
Posted on Allbest.ru
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MINISTRY OF FINANCE OF THE ORENBURG REGION
ORDER
On approval of the Procedure for drawing up and submitting budget reporting
Lost force on the basis of Order of the Ministry of Finance of the Orenburg Region dated November 26, 2018 N 172, which came into force after the official publication of regulatory legal acts of the Orenburg Region and executive authorities of the Orenburg Region (www.pravo.orb.ru) was published on the Portal (published on the official Internet - legal information portal http://www.pravo.orb.ru - November 27, 2018).
____________________________________________________________________
Pursuant to paragraph 2 of Article 154, in order to ensure timely and high-quality generation of a report on the execution of the regional budget
I ORDER:
1. Approve the Procedure for the preparation and presentation of budget reporting (attached).
2. The Department of Accounting and Budget Reporting of the Ministry of Finance (Shevelenko L.Ya.) ensure that the Procedure for the preparation and presentation of budget reporting for management in the work is communicated to the main managers of regional budget funds, the main administrators of regional budget revenues, the main administrators of sources of financing the regional budget deficit .
3. Recognize the order of the Ministry of Finance of the Orenburg Region dated December 23, 2008 N 73 “On approval of the Procedure for drawing up budget reporting” as invalid.
4. Entrust control over the implementation of this order to First Deputy Minister of Finance N.I. Baganin.
5. This order comes into force after its official publication and applies to legal relations that arose from January 1, 2011.
Minister of Finance
Orenburg region
T.G.MOSHKOVA
PROCEDURE for compiling and submitting budget reports
Approved
by order
Ministry of Finance
Orenburg region
dated May 13, 2011 N 47
This Procedure for the preparation and presentation of budget reporting (hereinafter referred to as the Procedure) was developed in pursuance of Articles 154, 264.1, 264.2 of the Budget Code of the Russian Federation, in order to establish a uniform procedure for the preparation of annual, quarterly and monthly reports (hereinafter referred to as budget reporting) and its submission to the Ministry of Finance Orenburg region (hereinafter referred to as the Ministry of Finance of the region).
The procedure applies to the main managers of regional budget funds, the main administrators of regional budget revenues, the main administrators of sources of financing the regional budget deficit (hereinafter referred to as the main administrators of regional budget funds).
1. Budget reporting is compiled on the basis of a unified methodology and standards established by the legislation of the Russian Federation, as well as in compliance with the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved by the Ministry of Finance of the Russian Federation.
2. The chief administrators of the regional budget funds submit to the Ministry of Finance of the region summary and (or) consolidated budget reporting, which is formed on the basis of the reports of the managers of the regional budget funds, administrators of the regional budget revenues, administrators of the sources of financing the regional budget deficit, subordinate recipients of the regional budget funds, state budgetary (autonomous) institutions exercising, in the manner established by the executive body of state power of the Orenburg region, the powers of the executive body of state power of the Orenburg region to fulfill public obligations to individuals subject to execution in cash, also state budgetary, (autonomous) institutions and (or ) state unitary enterprises in terms of maintaining budgetary accounting of the facts of economic life that arise during the exercise, on the basis of agreements, of the powers of the state customer to conclude and execute on behalf of the state authorities (state bodies) that are state customers, state contracts when making budgetary investments in public facilities property, and receiving budget investments in state-owned capital construction projects and (or) for the acquisition of state-owned real estate in the manner established for recipients of budget funds.
(as amended by Order of the Ministry of Finance of the Orenburg Region dated December 5, 2016 N 189)
2.1. Excluded. - .
3. Budget reporting can be monthly, quarterly, annual and is compiled by the chief administrators of the regional budget funds on the following dates: monthly - on the 1st day of the month following the reporting month, quarterly - as of April 1, July 1 and October 1 of the current fiscal year, annual - as of January 1 of the year following the reporting year.
4. Monthly and quarterly budget reporting is submitted by the chief administrators of regional budget funds no later than the 7th day of the month following the reporting month.
Annual budget reporting is submitted by the chief administrators of regional budget funds within the time limits established by a separate order of the regional Ministry of Finance.
5. Budget reporting is prepared according to the forms and in accordance with the requirements established by the Ministry of Finance of the Russian Federation, on an accrual basis from the beginning of the year in rubles accurate to the second decimal place.
If all the indicators provided for in the budget reporting form do not have numerical values, such a reporting form is not drawn up and is not presented as part of the budget reporting for the reporting period. The list of these forms is indicated when submitting monthly and quarterly reports in the covering letter, and when submitting annual reports - in section 5 “Other business issues” of the explanatory note.
6. Budget reporting is submitted to the regional Ministry of Finance simultaneously on paper and in electronic form, and the reporting indicators in them must be identical.
On paper, reporting is submitted by the chief accountant of the chief administrator of the regional budget funds or by the person responsible for maintaining budget accounting, creating, drafting and presenting budget reporting. The reporting is presented in bound and numbered form with a table of contents and a covering letter.
7. Directorates and departments of the regional Ministry of Finance in charge of the relevant areas ensure verification of planned and analytical indicators of budget reporting.
The Department of Treasury Budget Execution of the Regional Ministry of Finance ensures verification of reporting indicators of the main managers of regional budget funds for cash execution of the budget.
8. The Ministry of Finance, at the request of the chief administrators of regional budget funds, puts a mark on the copy of budget reporting on the date of its submission.
8.1. If, during a desk audit of budget reporting, a discrepancy is identified with the requirements for its preparation and presentation, the regional Ministry of Finance, no later than the working day following the day the discrepancy is identified, notifies the chief administrators of the regional budget funds. The chief administrators of the regional budget funds are obliged, within the period established by the regional Ministry of Finance, to take the necessary measures to bring it into compliance with the established requirements.
8.2. Budget reporting containing corrections based on the results of the audit is submitted with a covering letter containing explanations of the changes made.
8.3. The chief administrators of the regional budget funds are notified of the positive results of the desk audit by affixing the date on the copy of the budget reporting of the chief administrators of the regional budget funds to a specialist from the accounting and budget reporting department of the Ministry of Finance of the region:
For monthly and quarterly reporting - no later than 5 working days after the deadline established for submitting a report on the execution of the consolidated budget of the Orenburg region for the corresponding period;
For annual budget reporting - no later than 15 working days after receipt from the Federal Treasury of Russia of the Notification of acceptance of the annual report on the execution of the consolidated budget of the Orenburg Region.
9. Technical features of the presentation of budget reporting forms are established by the relevant letters of the regional Ministry of Finance.
10. Budget reporting is signed by the head and chief accountant of the chief administrator of regional budget funds. Budget reporting forms containing planned and analytical indicators must also be signed by an official or the head of the financial and economic service of the chief administrator of regional budget funds, responsible for the formation of planned indicators.
11. Before preparing annual budget reports, an inventory of assets and liabilities must be carried out in the prescribed manner.
12. Budget reporting is prepared:
Based on data from the General Ledger and other budget accounting registers established by the legislation of the Russian Federation, with mandatory reconciliation of turnovers and balances in analytical accounting registers with turnovers and balances in synthetic accounting registers;
Based on indicators of budget reporting forms presented by managers of regional budget funds, administrators of regional budget revenues, administrators of sources of financing the regional budget deficit, subordinate recipients of regional budget funds by summing up indicators of the same name and excluding, in the prescribed manner, interrelated indicators for positions of consolidated budget reporting forms.
13. Responsibility for organizing accounting and compliance with legislation when carrying out business operations lies with the head of the chief administrator of regional budget funds.
14. Responsibility for the timely submission of complete and reliable financial statements lies with the chief accountant of the chief administrator of regional budget funds.
15. As part of the annual budget reporting, the chief administrators of the regional budget funds form and submit the following forms of reports to the Ministry of Finance of the region:
Balance sheet of the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503130). The list of additional analytical indicators in the Certificate of availability of property and liabilities on off-balance sheet accounts (as part of f. 0503130) is approved by the main managers of regional budget funds;
Certificate for the conclusion of budget accounts for the reporting financial year (f. 0503110);
(ed.)
Paragraphs eight through nine have been excluded. - Order of the Ministry of Finance of the Orenburg Region dated January 15, 2013 N 6;
Report on financial results of activities (f. 0503121);
(paragraph entered)
Explanatory note - f. 0503160.
When filling out information on budget execution (f. 0503164) by chief administrators of regional budget funds, the following features must be taken into account:
(paragraph entered)
The section “Budget Revenues” and the section “Sources of Financing the Budget Deficit” reflect indicators for which the execution as of the reporting date was less than 95% and more than 105% of planned (forecast) assignments;
(paragraph introduced by Order of the Ministry of Finance of the Orenburg Region dated January 15, 2013 N 6)
The section “Budget Expenses” reflects indicators for which execution as of the reporting date amounted to less than 95% of approved annual assignments.
(paragraph introduced by Order of the Ministry of Finance of the Orenburg Region dated January 15, 2013 N 6)
The paragraph has been deleted. - Order of the Ministry of Finance of the Orenburg Region dated January 15, 2013 N 6.
16. As part of the quarterly reporting for April 1, July 1 and October 1 of the current financial year, the chief administrators of the regional budget funds submit the following forms of reports to the regional Ministry of Finance:
Certificate of consolidated settlements (f. 0503125);
A certificate of the amounts of consolidated revenues to be credited to the budget account (f. 0503184);
Report on the execution of the budget of the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503127);
Report on budgetary obligations (f. 0503128);
(as amended by Order of the Ministry of Finance of the Orenburg Region dated 04/06/2015 N 52)
Cash flow statement (f. 0503123);
(paragraph introduced by Order of the Ministry of Finance of the Orenburg Region dated December 5, 2016 N 189)
Paragraphs six to seven have been deleted. - Order of the Ministry of Finance of the Orenburg Region dated January 15, 2013 N 6;
Explanatory note (f. 0503160);
The paragraph has been deleted. - Order of the Ministry of Finance of the Orenburg Region dated January 15, 2013 N 6.
16.1. The explanatory note should contain: “Information on the implementation of text articles of the law (decision) on the budget” (Table No. 3), “Information on the number of subordinate participants in the budget process, institutions and state (municipal) unitary enterprises” (f. 0503161), “Information on budget execution" (f. 0503164), "Information on accounts receivable and payable" (f. 0503169), a short text part with explanations.
(as amended by Orders of the Ministry of Finance of the Orenburg Region dated 01/15/2013 N 6, dated 04/06/2015 N 52)
When filling out Information on budget execution (f. 0503164) for the first quarter, half a year, 9 months, the chief administrators of regional budget funds must take into account the following features:
(paragraph introduced by Order of the Ministry of Finance of the Orenburg Region dated January 15, 2013 N 6)
The section “Budget Revenues” and the section “Sources of Financing the Budget Deficit” reflect indicators for which execution as of the reporting date was, respectively, less than 20%, 45%, 70% and more than 30%, 55%, 80% of planned (forecast) assignments ;
(paragraph introduced by Order of the Ministry of Finance of the Orenburg Region dated January 15, 2013 N 6)
The section “Budget expenses” reflects indicators for which execution as of the reporting date was, respectively, less than 20%, 45%, 70% of the approved annual assignments.
(paragraph introduced by Order of the Ministry of Finance of the Orenburg Region dated January 15, 2013 N 6)
17. As part of the monthly reporting, the chief administrators of the regional budget funds submit the following forms of reports to the regional Ministry of Finance:
Certificate of consolidated settlements (f. 0503125);
A certificate of the amounts of consolidated revenues to be credited to the budget account (f. 0503184);
Report on the execution of the budget of the main manager (manager), recipient of budget funds (f. 0503127);
Reference table for the report on the execution of the consolidated budget of a constituent entity of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated January 31, 2011 N 06-02-10/3-978);
The paragraph has been deleted. - Order of the Ministry of Finance of the Orenburg Region dated January 15, 2013 N 6.
18. Expelled. - Order of the Ministry of Finance of the Orenburg Region dated 04/06/2015 N 52.
18. The regional Ministry of Finance may introduce additional specialized reporting forms, submitted as part of annual, quarterly and monthly budget reporting forms, reflecting the specifics of the activities of the chief administrators of regional budget funds.
Budget reporting
Commentary on Article 264.2 of the RF Budget Code:
Article 264.2 provides for the procedure for preparing budget reporting.
The responsibility for drawing up budget reporting lies with each subject of budget legal relations that receives budget funds or uses state (municipal) property. After drawing up budget reporting in relation to the funds received, subjects of budget legal relations, namely recipients of budget funds, submit budget reports to higher managers of budget funds. Managers of budget funds, in turn, transmit the combined budget reporting of subordinate recipients and their own budget reporting to a higher level, that is, to the main managers, chief administrators of budget revenues and sources of deficit financing. Based on the information received from recipients and managers of budget funds, the main managers of budget funds, the main administrators of budget revenues, the main administrators of sources of financing the budget deficit draw up consolidated budget reporting, guided by the budget reporting submitted to them by subordinate recipients (managers) of budget funds, administrators of budget revenues, administrators of sources financing the budget deficit.
Budget reporting is signed by the head and chief accountant of the chief administrator, manager, recipient of budget funds; the body that organizes the execution of budgets, the body that provides cash services for the execution of budgets.
The Budget Code of the Russian Federation does not have a clear definition of the concept of consolidated budget reporting, however, within the meaning of the current budget legislation, consolidated budget reporting is a set of data on the state of financial and non-financial assets and liabilities of subjects of budgetary legal relations, as well as on transactions that change these assets and liabilities.
The chief administrators of federal budget funds submit consolidated budget reports to the Federal Treasury.
The chief administrators of the budget funds of the constituent entities of the Russian Federation submit consolidated budget reports to the financial authorities of the constituent entities of the Russian Federation.
The chief administrators of local budget funds submit consolidated budget reports to the financial authorities of municipalities.
The deadlines for the provision of consolidated budget reporting are established by the relevant financial authorities of state or local government.
Budget reporting of the Russian Federation, constituent entities of the Russian Federation, municipalities is compiled accordingly by the Federal Treasury, financial authorities of the constituent entities of the Russian Federation, financial authorities of municipalities on the basis of consolidated budget reporting of the corresponding chief administrators of budget funds.
Budget reporting of the Russian Federation, constituent entities of the Russian Federation and municipalities is annual, but the report on budget execution is quarterly. Thus, documents such as the budget execution balance sheet, financial performance report, cash flow statement, explanatory note are drawn up once a year, and the budget execution report is drawn up quarterly.
Order of the Ministry of Finance of the Russian Federation dated January 21, 2005 N 5n “On approval of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly budget reporting” approved the procedure for drawing up budget reporting.
On the basis of this Instruction, government bodies, management bodies of state extra-budgetary funds, management bodies of territorial state extra-budgetary funds, local government bodies and budgetary institutions created by them are the main managers, administrators, recipients of budget funds; bodies organizing the execution of budgets, bodies providing cash services for the execution of budgets, draw up annual, quarterly and monthly budget reports.
Budget reporting is compiled by the main managers, administrators, and recipients of budget funds; bodies organizing the execution of budgets, bodies providing cash services for the execution of budgets, for the following dates: quarterly - as of April 1, July 1 and October 1 of the current year, annual - as of January 1 of the year following the reporting year, monthly - on the first day month following the reporting month.
In addition, the Ministry of Finance of the Russian Federation regularly sends letters regarding the submission of budget reports for a certain period of time to the Federal Treasury. For example, letter dated February 14, 2007 N 02-14-13/336 “On the submission of quarterly and monthly budget reports in 2007 to the Federal Treasury,” which contains forms for quarterly and monthly budget reports.
Order of the Federal Treasury dated December 21, 2006 N 14n "On the deadlines for the submission of consolidated quarterly and annual budget reports by the main managers of federal budget funds and other recipients of federal budget funds in accordance with the consolidated budget breakdown of the federal budget for 2007" approved the deadlines for the submission of budget reports by the main managers (managers) of budget funds.
Budget reporting of the Russian Federation, constituent entities of the Russian Federation, municipalities, compiled by the Federal Treasury, financial authorities of the constituent entities of the Russian Federation, financial authorities of municipalities, is submitted by the relevant financial authorities to higher executive authorities, namely to the Government of the Russian Federation, the highest executive body of state power of the constituent entities Russian Federation, local administration.
Quarterly reports on the execution of the federal budget, the budget of a constituent entity of the Russian Federation, the local budget, submitted to the Government of the Russian Federation, the highest executive body of state power of the constituent entities of the Russian Federation, local administration, submitted as part of budget reporting, are approved accordingly by the Government of the Russian Federation, the highest executive body of state power subject of the Russian Federation, local administration. Reports on the execution of the relevant budget are approved in the form of regulatory legal acts of executive authorities. The report on the execution of the relevant budget is approved for the first quarter, half year and nine months of the current financial year.
The approved report on budget execution is sent to the relevant legislative (representative) body and the state (municipal) financial control body created by it. Quarterly reports on budget execution are sent to legislative (representative) bodies, as well as state (municipal) financial control bodies as information. The Accounts Chamber of the Russian Federation, including on the basis of received quarterly reports on budget execution, submits quarterly in the established form to the Federal Assembly of the Russian Federation an operational report on the progress of execution of the federal budget, which provides actual data on the generation of revenues and expenses incurred in comparison with those approved by the federal the law on the federal budget for the current year with indicators for the past period, quarter.
Reports on the execution of the budget for the year are also submitted by the highest executive body to the legislative (representative) bodies of state power. However, unlike quarterly reports, annual reports on the execution of budgets at all levels of the budget system of the Russian Federation are approved by legislative (representative) bodies of state power.
Annual reports on budget execution are approved accordingly in the form of federal laws, laws of constituent entities of the Russian Federation, municipal legal acts of representative bodies of municipalities. The Budget Code of the Russian Federation does not provide for a special procedure for the consideration and approval of draft federal laws, laws of constituent entities of the Russian Federation, municipal legal acts of representative bodies of municipalities on reports on budget execution, therefore, the above draft laws and legal acts are considered in the general manner provided for other laws and legal acts.
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