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ORDER of the Ministry of Finance of the Russian Federation of 24-08-2007 72n ON APPROVAL OF INSTRUCTIONS ON THE PROCEDURE FOR PREPARING AND PRESENTING THE ANNUAL QUARTERLY AND ... Relevant in 2018

Explanatory note (f. 0503160)

135. An explanatory note (f. 0503160) is drawn up by the main manager (manager), the recipient of budget funds, the administrator of budget revenues, the body organizing budget execution, the body implementing cash service budget execution (hereinafter for the purposes of this Instruction - the subject of budget reporting).

In column 7 - the reason for the change in the balance at the beginning of the reporting financial year:

revaluation of the value of assets carried out in accordance with the procedure established by law Russian Federation;

reorganization (merger, accession, separation, separation, transformation), liquidation of the subject of budget reporting;

other reasons provided for by the legislation of the Russian Federation (specify which ones).

Columns 5, 6 are filled in only during the reorganization and (or) liquidation of the recipient of budget funds.

155. Information about shortages and theft of funds and material assets(f.0503176).

The information in the appendix contains analytical data summarized for the reporting period on the volume of shortages and theft of property of the subject of budget reporting based on the relevant analytical accounts of account 020900000 "Calculations on shortages".

The indicators reflected in the Appendix (f. 0503176) must be confirmed by the relevant registers budget accounting.

Column 3 shall indicate the final data (the amount in column 4 and column 5) on changes in the calculations for shortages in the context of the balance in the calculations for shortages at the beginning of the year (line 010), an increase in the calculations for shortages (line 020), a decrease in the calculations for shortages ( lines 040, 050) and the balance in shortages at the end of the reporting period (line 060).

Columns 4, 5 indicate data on changes in the calculations for shortages in budgetary activities and for income-generating activities, respectively, in the above-established section of the lines of the application.

156. Information on the use of information technology (f. 0503177).

The information in the appendix contains data summarized for the reporting period on the expenses of the subject of budget reporting on information technologies necessary to ensure its activities.

The application is drawn up by the recipient of the budget funds.

The frequency of presentation is annual.

Columns 1, 2 indicate the names of indicators and codes of application lines.

Line 10 column 3 indicates the amount of expenses of the subject of budget reporting associated with the acquisition and modernization of computer equipment (personal computers, printing devices, servers of various performance, network equipment for local area networks, data storage systems) and other similar costs.

Line 20 column 3 indicates the amount of expenses of the subject of budget reporting associated with the acquisition of non-exclusive (licensed) rights to software and databases (including copies of computer programs and databases on various media (CDs, CD-ROMs, etc.). .d.).

Line 30 column 3 indicates the amount of expenses of the subject of budget reporting associated with the acquisition of exclusive (property) rights to software and databases, including payment government contract to perform work on the creation of computer programs or databases.

Line 40 column 3 indicates the amount of expenses of the subject of budget reporting related to expenses for other activities in the field of information technology (connection to computer networks, creation and support of Internet sites and information systems, installation, adjustment of a local computer network, Maintenance, maintenance, technical support and administration of computer equipment, systems for transmitting, displaying and protecting information, etc.).

On line 50 of column 3, the sum of lines 10 - 40 is indicated.

Lines 10 - 40 of column 4 indicate the rationale for the expediency of the expenses incurred (ensuring current activities, technical re-equipment, other purposes).

157. Information about the balances of funds on the accounts of the recipient of budget funds (f. 0503178).

The information in the application contains data on cash balances by sections of the application:

Section 1 "Accounts in credit organizations"- for each bank account opened with credit institutions, including funds in temporary disposal (hereinafter referred to as bank accounts);

in section 2 "Accounts with the body organizing the execution of the budget" - for personal accounts opened with the body organizing the execution of budgets, for entrepreneurial and other income-generating activities, as well as for funds in temporary disposal.

Data on cash balances in bank accounts of the subject of budget reporting in foreign currency reflected in the ruble equivalent at the exchange rate established central bank Russian Federation as of the reporting date.

The application is formed by the recipient of the budget funds.

The indicators reflected in the Appendix (f. 0503178) must be confirmed by the relevant budget accounting registers of the recipient of the budget funds.

The frequency of presentation is annual.

In column 1, respectively, according to the sections of the Appendix, the numbers of bank accounts and personal accounts opened for the subject of budget reporting are indicated.

Column 2 indicates the code of the budget accounting account:

Section 1 - 020101000 "Cash of an institution in bank accounts", 320102000 "Cash of an institution in temporary disposal", 020103000 "Cash of an institution in transit", 020106000 "Letters of credit", 020107000 "Cash of an institution in foreign currency";

under section 2 - 220101000 "Funds of the institution in bank accounts", 320102000 "Funds of the institution in temporary disposal", 220103000 "Funds of the institution in transit";

Columns 3 - 6 indicate the amounts of cash balances at the beginning of the reporting financial year (columns 3, 4) and at the end of the reporting period, respectively (columns 5, 6), summarizing the sections (lines "Total for the section ...") and in in general for the Application ("Total" line).

158. Information on the dynamics and structure of the main indicators of budget execution (f. 0503179).

The information in the appendix contains the data of the budget execution report summarized for the reporting period in absolute and relative terms (as a percentage of annual assignments, taking into account changes) in comparison with the corresponding indicators of the previous year, as well as the structure of income and expenses of these budgets for the reporting year.

Application (f. 0503179) is formed:

The recipient of budget funds, the administrator of budget revenues based on the indicators of the Report (f. 0503127) generated as of the reporting date;

the main managers (managers) of budget funds based on the indicators of the consolidated Report (f. 0503127) generated as of the reporting date;

the body organizing the execution of the budget, based on the indicators of the Report (f. 0503117), formed as of the reporting date.

The frequency of presentation is annual.

Column 1 indicates the codes of the budget classification of the Russian Federation, respectively, by sections of the application:

in the "Expenses" section - in the context of sections and subsections of the functional expenditure classification budgets, target article;

in the section "Sources of financing budget deficits" - by groups, subgroups of sources of financing budget deficits.

Line 450 is formed as the difference between line 010 and line 200 of the application. Columns 9 - 12 of line 450 are not filled.

Column 2 indicates the codes of the application lines.

Columns 3, 4 indicate, respectively, for the previous and current reporting periods, the annual volume of budget assignments approved by the updated budget list of the corresponding year (recipients of budget funds - the annual volume of limits budget commitments with clarifications for the corresponding year): on income, expenditure and sources of financing budget deficits;

In column 5, respectively, by sections of the application, the amounts of executed budget assignments are indicated: by income, expenses and sources of financing budget deficits of the previous reporting period.

Column 6 indicates the relative (in percentage) calculated data of the ratio of the indicators of column 5 to the indicators of column 3, respectively, by sections of the application.

In column 7, respectively, by sections of the application, the amounts of executed budget assignments are indicated: by income, expenses and sources of financing budget deficits of the current reporting period.

Column 8 indicates the relative (as a percentage) calculated data on the ratio of the indicators in column 7 to the indicators in column 4, respectively, by sections of the application.

Column 9 indicates the share of indicators of annual appointments approved by the budget law for the previous reporting period: by budget revenues, budget allocations, sources of financing budget deficits (column 3) as a percentage of the total amounts of indicators reflected in lines 010, 200, 500 columns 3 applications.

Column 10 indicates the share of indicators of executed budget assignments of the previous reporting period: on budget revenues, budget expenditures, sources of financing budget deficits (column 5) as a percentage of the total amounts of indicators reflected in lines 010, 200, 500 columns 5 of the application.

Column 11 indicates the share of indicators of annual appointments approved by the updated budget schedule for the current reporting period: on budget revenues, budget allocations, sources of financing budget deficits (column 4) as a percentage of the total amounts of indicators reflected in lines 010, 200, 500 columns 4 applications.

Column 12 indicates the share of indicators of executed budget assignments of the current reporting period: in terms of budget revenues, budget expenditures, sources of financing budget deficits (column 7) as a percentage of the total amounts of indicators reflected in lines 010, 200, 500 columns 7 of the application.

159. Information on the cash execution of the estimate of income and expenses for income-generating activities (f. 0503182).

The information in the appendix contains data summarized for the reporting period on the results of cash execution of estimates of income and expenses for income-generating activities by the subject of budget reporting.

The application is drawn up by the main manager (manager), the recipient of budget funds, the body organizing the implementation of the budget.

Application (f. 0503182) is formed by summarizing the data on cash execution:

By the recipient of budget funds - based on the indicators of the Report (f. 0503137) generated as of the reporting date;

the main manager (manager) - based on the indicators of the consolidated Report (f. 0503137), formed as of the reporting date;

by the body organizing the execution of the budget - on the basis of the indicators of the Report (f. 0503114), formed as of the reporting date;

Frequency of presentation - quarterly, annual.

In lines 010, 200, 450, 500 of the Appendix (f. 0503182) the subject of budget reporting, indicators are reflected for the same periods of the Report (f. 0503137), the consolidated Report (f. 0503137) and the Report (f. 0503114).

Column 1 indicates the budget classification codes for which, as a result of budget execution, there are deviations between planned and actual indicators, in accordance with the sections of the application:

in the "Income" section - in the context of groups, subgroups of the classification of budget revenues;

in the "Expenses" section - in the context of sections and subsections functional classification budget expenditures;

In the section "Sources of financing deficits" - by groups, subgroups of sources of financing budget deficits;

Column 2 indicates the codes of the application lines;

in column 3, respectively, by sections of the application, the volumes of approved estimates for income-generating activities of appointments are indicated: for income, expenses and sources of financing deficits;

in column 4, respectively, by sections of the application, the amounts of executed assignments for income-generating activities are indicated: for income, expenses, sources of financing deficits;

Column 5 indicates, respectively, by sections of the application, the difference between the data of the approved estimates for income-generating activities of assignments in column 3 and the amounts of assignments performed for income-generating activities in column 4;

column 6 indicates the reasons for the deviations between the data of the updated estimate of income and expenses for income-generating activities in column 3 and the amounts of assignments performed for income-generating activities in column 4.

160. When forming consolidated (consolidated) annexes to the Explanatory Note (f. 0503160), the data reflected in the columns of the application forms highlighted in bold are subject to summation by indicators of the same name and exclusion in the manner established by this Instruction of interrelated indicators for the positions of consolidated applications in the following composition :

Name of the document form	Form code according to OKUD	Column number
1	2	3
Information on the number of subordinate institutions	0503161	1 - 3
Information about the results of activities	0503162	1 - 7
Information on changes in the budget list of the main manager of budget funds	0503163	1 - 4
Information about budget execution	0503164	1 - 5
Information on the implementation of activities within the framework targeted programs	0503166	1 - 5
Information about targeted foreign loans	0503167	1 - 3, 5, 6
Traffic Information non-financial assets	0503168	2 - 11
Information about receivables and payables	0503169	1 - 4
Information about financial investments recipient of budget funds	0503171	1, 2
Information about the state (municipal) debt	0503172	1, 2
Information on changes in balance currency balances	0503173	1 - 6
Information about shortages and theft of funds and material assets	0503176	2 - 5
Information about the use of information technology	0503177	2, 3
Information about the balances of funds on the accounts of the recipient of budget funds	0503178	2 - 6
Information on the dynamics and structure of the main indicators of budget execution	0503179	2 - 12
Information on the cash execution of the estimate of income and expenses for income-generating activities	0503182	2 - 5

161. The main manager (manager) of budget funds draws up a consolidated Explanatory Note (f. 0503160) in the amount of tables and applications defined for quarterly and annual budget reporting, based on the data of the consolidated Explanatory Notes (f. 0503160) and Explanatory Notes (f. 0503160 ) submitted by managers and recipients of budget funds, administrators of budget revenues, respectively.

At the same time, the compilation of summary Tables N 1 - 7, summary (consolidated) annexes to the Explanatory Note (f. 0503160) in the part of the columns not highlighted in the application forms by a bold line, as well as summary information reflected in the Explanatory Note (f. 0503160), is carried out by analyzing, summarizing and forming indicators that have had a significant impact and characterize the results of the activity of the subject of budget reporting for the reporting period, based on the data provided by the managers and recipients of budget funds.

162. The body organizing the execution of the budget draws up a consolidated Explanatory Note (form 0503160) to the consolidated reporting on budget execution based on the data of the consolidated Explanatory Notes (form 0503160) of the main managers of budget funds and Explanatory Notes (form 0503160) submitted by administrators of revenues in budget.

At the same time, the compilation of summary Tables N 1 - 7, summary (consolidated) annexes to the consolidated Explanatory Note (f. 0503160) in the part of the columns not highlighted in the forms of applications with a thick line, as well as summary information reflected in the consolidated Explanatory Note (f. 0503160 ), is carried out by analyzing, summarizing and forming indicators that have had a significant impact and characterize the results of the activities of the subject of budget reporting for the reporting period, based on the data provided by the main managers of budget funds and administrators of budget revenues.

Compilation of consolidated (consolidated) applications is carried out in accordance with the provisions of paragraph 160 of this Instruction.

In the Explanatory Note, include additional data that is not included in the main reporting forms: debt analysis, information on outstanding obligations, property movements and other data. To do this, create unified tables and applications, and also describe information about the institution in the text part. From the article you will learn about the rules and features of filling out all forms and tables.

Download the form form and sample filling in 2019 later in the article.

Who submits the form 0503160 and the form

Submit an explanatory note (f. 0503160) as part of the annual, quarterly and monthly budget reports. It must be submitted:

• main managers and managers of budgetary funds (GRBS, RBS);
• recipients of budgetary funds (PBS);
• chief administrators and administrators of budget revenues (GADB, ADB);
• chief administrators and administrators of budget deficit financing sources (GAIFDB, AIFDB);
• financial authorities;

The composition of the explanatory note

The composition of the note depends on two factors:

1. For whom the form of the table or application (information) is established;
2. What is the frequency of submission of a separate table or a separate application (information).

Chief administrators, fund managers federal budget, as well as financial authorities of the constituent entities of the Russian Federation and extra-budgetary funds, submit an Explanatory Note in the composition that the Ministry of Finance and the Federal Treasury specify for them.

Recipients of budgetary funds submit all tables and annexes of the Explanatory Note only to the annual accounts. As part of the quarterly reporting, they need to fill out f. 0503164, f. 0503169, f. 0503178, f. 0503296 and the text part.

From table 1 you will find out who submits and which forms and with what frequency.

Table 1. Composition of the explanatory note

Names of tables and details	quarterly reporting	annual reporting
Text part	GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan bodies of the federal treasury	GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan bodies of the federal treasury
Table 1 "Information on the main activities"		GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgany bodies of the federal treasury
Table 3 "Information on the execution of text articles of the law (decision) on the budget"	GRBS, RBS GAIFDB, AIDFB GADB, ADB Finorgan	GRBS, RBS GAIFDB, AIFDB GADB, ADB Finorgan
Table No. 4 "Information on the features of maintaining budget accounting"		GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan bodies of the federal treasury
Table No. 5 "Information on the results of measures of internal state (municipal) financial control"		GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan
Table No. 6 "Information on the inventory"		GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan bodies of the federal treasury
Table No. 7 "Information on the results of external state (municipal) financial control"		GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan bodies of the federal treasury
Table No. 8 "Information on the formation and use of the reserve pension fund of the Russian Federation on Compulsory Pension Insurance”
Table No. 9 "Information on the formation and use of the payment reserve of the Pension Fund of the Russian Federation"
Table No. 10 “Information on the formation and use of funds pension savings insured persons who are entitled to an urgent pension payment”
0503161 "Information on subordinate institutions"	GRBS, RBS financial organs	GRBS, RBS financial organs
0503162 "Information on performance results"
0503163 "Information on changes in the budget schedule"
0503164 "Information on budget execution"	GRBS, RBS, PBS GAIFDB, AIDFB GADB, ADB financial organs	GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB financial organs
0503166 "Information about activities within the framework of target programs"		federal PBS
0503167 "Information on targeted foreign loans"		PBS, AIFDB
0503168 "Information about the NFA movement"		PBS, AIFDB
0503169 "Information on receivables and payables"	PBS, AIFDB, ADB Except 1 quarter	PBS, AIFDB, ADB
0503171 "Information on financial investments"		PBS, AIFDB
0503172 "Information on public debt, budget loans"		PBS, AIFDB
0503173 "Information on changes in balance currency balances"		GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan bodies of the federal treasury
0503174 "Information on budget revenues from the profits of state unitary enterprises, municipal unitary enterprises and other organizations"
0503175 "Information on unfulfilled obligations of PBS"		PBS, AIFDB
0503178 "Information on the balances of funds on the accounts of PBS"
0503190 "Information on capital investments"
0503296 "Information on the execution of court decisions"	PBS, ADB, AIFDB GRBS, RBS	PBS, ADB, AIFDB GRBS, RBS

Reporting Handbook: 33 Samples and 37 Completion Guidelines

Rules for filling out the Explanatory Note

Submit the zero forms of the Explanatory Note electronically with the note “Indicators are not available”. They do not need to be presented on paper. List all incomplete forms in section 5 "Other issues of the activity of the subject of budget reporting" of the Explanatory Note.

Please note that you cannot delete rows from reports, even if there are no indicators for them. That is, where there are no values, you need to put dashes.

In the Explanatory Note, sign three forms:

1. The text part - by the head of the institution, the chief accountant, as well as the head of the planning and economic service or the employee responsible for planning and analytical information (clause 6 of Instruction No. 191n).
2. F. 0503296 - the head of the institution.
3. F. 0503190 - head, chief accountant and employee who is responsible for the implementation of the investment project.

Other applications and tables do not need to be signed.

The procedure for filling out the Explanatory Note f. 0503160

In the Explanatory Note, provide an analysis of budget execution, the results of the use of budget allocations and other information that is not in the main reporting forms.

For this, there is a text part, nine tables and 16 applications (information), which are grouped into five sections.

Text part

In the text part, provide general information about the institution:

• its full and abbreviated name, legal and postal address;
• organizational and legal form;
• personal account numbers;
• information about the owner of the property (Russian Federation, constituent entity of the Russian Federation, municipality);
• information about who keeps accounting: the institution itself or centralized accounting;
• information on the decision of the GRBS;
• information about events after the reporting date. Including describe the events that were not reflected in the accounting due to late documents. It is enough to indicate such an event in the text part and give its monetary value (paragraph 7, clause 3 of Instruction No. 157n);
• information on the decisions made on the inventory;
• information about errors of previous years: amounts and reason for errors;
• information on indicators on accounts 401 40 “Deferred income”, 401 50 “Deferred expenses”, 401 60 “Reserves for future expenses”.

In the text part, also write down other essential information that was not reflected in the tables and annexes of sections 1, 2, 3, 4 and 5.

Higher budget administrators (GRBS, RBS, GADB, ADB, AIFDB) may require additional information, which should be included by subordinate institutions.

Section 1 "Organizational structure of the subject of budget reporting"

Section 1 includes table No. 1 and f. 0503161. In the same section, data from the text part of the Explanatory Note is placed. For example, for the chief budget administrators, this information is:

• on changing the composition of the budgetary powers of recipients and managers of budgetary funds;
• on regulatory documents, on the basis of which the number of subordinate institutions has changed.

If accounting is maintained by centralized accounting, write it down in section 1 and provide the details of the agreement (agreement) on the transfer of accounting authorities. Additionally, indicate the full name and position of the centralized accounting executive who compiled the reporting.

Section 2 "Results of activity of the subject of budget reporting"

Section 2 includes f. 0503162. Information is also prescribed here:

• on measures to improve the efficiency of spending budget funds;
• on the results of activities, if the GRBS has not established a state task or performance indicators;
• on measures to improve qualifications and retrain specialists;
• on the resources used for the effective activities of the institution - the actual and regular number of employees, the reasons for vacant vacancies, the value of property, budget expenditures, purchase volumes, etc.;
• on the technical condition of the property, the efficiency of its use, the provision of the institution and its structural divisions with property (whether the size, composition and technical level of the objects correspond to the real need for them), on measures to improve the condition and safety of the property, on the characteristics of completeness.

Section 3 "Analysis of the report on budget execution by the subject of budget reporting"

Section 3 includes: table No. 3, f. 0503163, f. 0503164, f. 0503166, f. 0503167. The data of the text part of the Explanatory Note is also reflected here:

• on the implementation of the law (decision) on the budget for priority national projects;
• efficient use of budget funds within the framework of federal targeted programs;
• the reasons for deviations of cash indicators from the planned ones in terms of income, expenses, sources of financing the budget deficit;
• reasons for deviations in section 1 "Budget revenues" f. 0503127 the sum of the lines for the corresponding income in column 9 from the difference in columns 4 and 8 in line 010 - if necessary;
• other material information that is not reflected in the tables and annexes, such as an analysis of the achievement of planned performance results, information on unexplained receipts and measures taken to clarify them.

Section 4 "Analysis of indicators of financial statements of the subject of budget reporting"

Section 4 includes:

• f. 0503168,
• f. 0503169,
• f. 0503171,
• f. 0503172,
• f. 0503173,
• f. 0503174,
• f. 0503175,
• f. 0503178,
• f. 0503190,
• table number 8,
• table number 9,
• table number 10.
• other information that is included in the text part of the Explanatory Note. For example:
• the reasons why, as of January 1, there were cash on hand, as well as balances on accounts 1 201 00 000 and 3 201 20 000,
• reasons for balances on accounts 206 00, 302 00, analysis of their dynamics compared to the data of the previous reporting period;
• analysis of the structure of receivables and payables (for example, accounts receivable for communication services is 50%, according to settlements for utilities– 30% off total share receivables, etc.);
• forecast of receivables for expenses for the next reporting date and the reasons for its increase;
• information on measures to reduce receivables,
• causes of shortages and theft, measures taken to eliminate them.

Section 5 "Other Issues of Activity of the Subject of Budget Reporting"

Section 5 includes:

• table number 4,
• table number 5,
• table number 6,
• f. 0503296,
• table number 7,
• information in the text part of the Explanatory Note:
• a list of GRBS documents (GAIFDB, GADB) that regulate issues of budgetary accounting and reporting in the system of subordinate institutions;
• correspondence of accounts approved in addition to the list established by Instruction No. 162n;
• a list of forms that were not included in the reporting due to the lack of numerical indicators;
• analysis of the use of information and communication technologies: what work was done to improve and modernize them, the share of expenses for these works in the total amount of expenses, the results of activities;
• causes of liability court decisions, the nature of the debt, the reasons for non-fulfillment of obligations, the increase in debt, measures to eliminate it;
• information that there were no discrepancies in the annual inventory, if for this reason you do not fill out table No. 6;
• other material information, such as arrears executive documents and the legal basis for its occurrence.

tables

The composition of the tables and the frequency of their submission depend on the status of the subject of budget reporting. For example, PBS delivers as part of annual accounts all tables, except for table No. 3 and tables No. 8, No. 9 and No. 10, which are submitted by the FIU. See Table 2 for details on how to create tables.

Table 2. Rules for filling in the tables of the Explanatory Note

	Filling note
Table No. 1	Indicate the goals and the corresponding areas of activity (functions) of the subject of budget reporting. Briefly justify the compliance of the goals and activities with the constituent documents.
Table No. 3	Reflect information on the results of the analysis of the execution of text articles of the law (decision) on the budget, which are related to the activities of the subject of budget accounting.
Table No. 4	Indicate the features of the reflection in the budget accounting of operations with assets and liabilities, developed and established by the subject of budget reporting independently or by the relevant federal executive authorities. In summary table No. 4, reflect generalized information about the features of accounting that affect the result of the activity of the subject of consolidated reporting. If there is no such data, do not form a pivot table and indicate this in the text part of the Explanatory Note.
Table No. 5	Indicate information about violations identified during the inspections that were carried out in the reporting year: - Federal Treasury; – bodies of state (municipal) financial control; - organs ( officials) executive power of subjects of the Russian Federation, local administrations.

Active Edition from 29.12.2011

Document name	Order of the Ministry of Finance of the Russian Federation of December 28, 2010 N 191n (as amended on December 29, 2011 with amendments to force on 04/03/2012) "On approval of the instructions on the procedure for the preparation and submission of annual, quarterly and monthly reporting on the execution of the budgets of the budget system of the Russian Federation"
Type of document	order, instruction
Host body	Ministry of Finance of the Russian Federation
Document Number	191N
Acceptance date	01.01.1970
Revision date	29.12.2011
Registration number in the Ministry of Justice	19693
Date of registration in the Ministry of Justice	03.02.2011
Status	valid
Publication	This document has not been published in this form. (as amended on 12/28/2010 - " Russian newspaper", N 47, 05.03.2011)
Navigator	Notes

Order of the Ministry of Finance of the Russian Federation of December 28, 2010 N 191n (as amended on December 29, 2011 with amendments to force on 04/03/2012) "On approval of the instructions on the procedure for the preparation and submission of annual, quarterly and monthly reporting on the execution of the budgets of the budget system of the Russian Federation"

Explanatory note (f. 0503160)

151. An explanatory note (f. 0503160) is drawn up by the subject of budget reporting.

152. An explanatory note (f. 0503160) is drawn up in the context of the following sections:

Section 1 "Organizational structure of the subject of budget reporting", including:

Information about the main activities (Table N 1);

Information on the number of subordinate institutions (f. 0503161);

other information that has had a significant impact and characterizes organizational structure subject of budget reporting for the reporting period, not reflected in the tables and annexes included in the section, including:

on the presence of state (municipal) unitary and state-owned enterprises and changes in their number that occurred during the reporting period;

On changing the composition of the budgetary powers of recipients, managers of budgetary funds under the authority of the chief manager (manager) of budgetary funds, as well as administrators under the authority of the chief administrators of budget deficit financing sources, chief administrators of budget revenues;

Section 2 "Results of activity of the subject of budget reporting", including:

Information on measures to improve the efficiency of spending budget funds (Table N 2);

Information on the results of activities (f. 0503162);

Other information that had a significant impact and characterizes the results of the activity of the subject of budget reporting for the reporting period, which was not reflected in the tables and annexes included in the section, including:

on measures to improve qualifications and retrain specialists;

on resources (number of employees, value of property, budget expenditures, volumes of purchases, etc.) used to achieve the performance indicators of the subject of budget reporting (clarifications to form 0503162);

On the technical condition, efficiency of use, provision of the subject of budget reporting and its structural divisions with fixed assets (correspondence of the size, composition and technical level of funds to the real need for them), the main measures to improve the condition and safety of fixed assets; characteristics of completeness, as well as information on the timeliness of receipt of inventories;

Section 3 "Analysis of the report on budget execution by the subject of budget reporting", including:

Information on the execution of text articles of the law (decision) on the budget (Table N 3);

Information on changes in the budget list of the chief administrator of budget funds, the chief administrator of sources of financing the budget deficit (f. 0503163);

Information on budget execution (f. 0503164);

Information on the implementation of measures within the framework of targeted programs (f. 0503166);

Information on targeted foreign loans (f. 0503167);

Information on cash execution of estimates of income and expenses for income-generating activities (f. 0503182);

Information characterizing the results of the analysis of the execution of the text articles of the law (decision) on the budget concerning priority national projects and related to the activities of the subject of budget reporting;

information on the effectiveness of the use of federal budget funds (concrete results) within the framework of federal targeted programs is presented in the context of subprograms, as well as the non-program part (TsSR 1020000, 1060000, 1080000);

other information that has had a significant impact and characterizes the results of budget execution by the subject of budget reporting for the reporting period, which is not reflected in the tables and annexes included in the section;

Information on the acceptance of budgetary obligations (monetary obligations), expenditure obligations for income-generating activities in excess of the volume of budgetary appropriations and (or) limits of budgetary obligations approved by the subject of budgetary reporting for the financial year, approved budget assignments for expenditures;

Section 4 "Analysis of indicators financial statements subject of budget reporting", including:

Information on the movement of non-financial assets (f. 0503168);

Information on receivables and payables (f. 0503169);

Information on financial investments of the recipient of budgetary funds, the administrator of sources of financing the budget deficit (f. 0503171);

Information on the state (municipal) debt (f. 0503172);

Information on changes in the balance of the balance sheet currency (f. 0503173);

Information about shortages and theft of funds and material assets (f. 0503176);

Information about the balances of funds on the accounts of the recipient of budgetary funds (f. 0503178);

Other information that has had a significant impact and characterizes the financial statements of the subject of budget reporting for the reporting period, which is not reflected in the tables and annexes included in the section;

Section 5 "Other issues of activity of the subject of budget reporting", including:

Information about the features of budget accounting (Table N 4);

Information on the results of internal control measures (Table N 5);

Information on conducting inventories (Table N 6);

Information on the results of external control measures (Table N 7);

Information on the use of information and communication technologies (f. 0503177);

Other information that had a significant impact and characterizes the performance of the subject of budget reporting for the reporting period, which was not reflected in the tables and annexes included in the section, including:

a list of documents of the chief administrator of budget funds, the chief administrator of sources of financing the budget deficit, the chief administrator of budget revenues, regulating the issues of budget accounting and reporting in the system of recipients of budget funds subordinate to him, administrators of sources of financing the budget deficit, administrators of budget revenues, respectively;

Correspondence of budget accounting accounts to reflect business transactions, approved by the chief administrator of budget funds, the chief administrator of budget deficit financing sources, the chief administrator of budget revenues in addition to the list established by the Instruction on Budget Accounting;

a list of reporting forms not included in the budget reporting for the reporting period in accordance with paragraph one of clause 8 of these Instructions due to the lack of numerical values ​​​​of indicators.

153. Table N 1 "Data on the main directions of activity".

The information in the table characterizes the goals of the activity of the subject of budget reporting, as well as the directions of activity (functions) arising from them with a brief justification for the compliance of the goals and directions of activity (functions) of the subject of budget reporting with its constituent documents or regulations on the relevant authorities.

The table is drawn up by the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues, financial authority, body providing cash services for budget execution.

Column 1 indicates the goals for the fulfillment of which the subject of budget reporting has been created and is functioning.

Column 2 indicates a brief description of the goals of the activity by reflecting the main activities and functions of the subject of budget reporting in the framework of the implementation of the established goals.

Column 3 indicates the legal substantiation of the goals and functions established in columns 1, 2 in accordance with the current regulatory legal and organizational and administrative documents.

154. Table N 2 "Information on measures to improve the efficiency of spending budget funds."

The information in the table characterizes measures to improve the efficiency of spending budgetary funds, carried out by the subject of budget reporting on the basis of organizational and administrative documents of the chief administrator, manager and recipient of budgetary funds, chief administrator, administrator exercising certain powers of the chief administrator and administrator of budget deficit financing sources.

The table is drawn up by the recipient of budgetary funds.

The frequency of presentation is annual.

Column 1 indicates a list of measures to improve the efficiency of spending budget funds, determined by the organizational and administrative documents of the chief manager, manager and recipient of budget funds, chief administrator, administrator exercising certain powers of the chief administrator and administrator of budget deficit financing sources.

Columns 2 - 4 indicate the details of the relevant organizational and administrative documents.

Column 5 indicates the results of the application of measures (with indicators characterizing the degree of their effectiveness).

155. Table N 3 "Information on the execution of text articles of the law (decision) on the budget."

The information in the table characterizes the results of the analysis of the execution of text articles of the law (decision) on the budget, related to the activities of the subject of budget reporting.

The table is drawn up by the chief manager, manager, chief administrator, administrator exercising certain powers of the chief administrator of budget deficit financing sources, chief administrator, administrator exercising certain powers of the chief administrator of budget revenues, financial authority.

Column 1 indicates the content of the text article of the law (decision on the budget), which is relevant to the subject of budget reporting.

Column 2 indicates the result of the implementation of the provisions of the text articles (with indication of indicators characterizing the degree of their effectiveness).

Column 3 indicates the reasons for non-compliance with the provisions of text articles.

156. Table N 4 "Information about the features of conducting budgetary accounting."

The information in the table characterizes the reporting period features of reflection in the budget accounting of operations with assets and liabilities budget institution in terms of the right, established by the Instruction on Budgetary Accounting, to independently determine such features and sectoral features of budgetary accounting, developed by the relevant federal executive authorities and approved in the prescribed manner.

The table is drawn up by the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator, sources of financing the budget deficit, chief administrator, administrator of budget revenues, financial authority, body providing cash services for budget execution.

The frequency of presentation is annual.

Column 1 indicates the name of the object of budget accounting, in respect of which the features are applied when recording transactions in budget accounting.

Column 2 indicates the code of the budget accounting account, which reflects the objects of budget accounting indicated in column 1.

Column 3 indicates the characteristics of the applied features of budget accounting in relation to the objects of budget accounting indicated in column 1.

Column 4 indicates the legal justification for the application of the features defined in column 3 (features determined on the basis of the provisions of the Instruction on Budget Accounting and organizational and administrative documents of the relevant federal bodies executive power, put into effect in the prescribed manner).

157. Table N 5 "Information on the results of internal control measures".

The information in the table characterizes the results of the measures taken in the reporting period for internal control over compliance with the requirements of budget legislation, compliance with financial discipline and efficient use of material and financial resources, as well as the correct conduct of budget accounting and reporting by the subject of budget reporting.

The frequency of presentation is annual.

Column 1 indicates the type of control measures (preliminary, current, subsequent).

Column 2 indicates the list of internal control measures.

Column 3 indicates the list of violations identified as a result of internal control measures.

Column 4 indicates the measures taken by the subject of budget reporting to eliminate the identified violations.

158. Table N 6 "Information on the conduct of inventories."

The information in the table characterizes the results of inventories of property and liabilities of the subject of budget reporting conducted in the reporting period in terms of discrepancies identified.

The table is drawn up by the chief administrator, the recipient of budgetary funds, the chief administrator, the administrator of sources of financing the budget deficit, the chief administrator, the administrator of budget revenues, the financial body, the body providing cash services for budget execution.

The frequency of presentation is annual.

Columns 1 - 4 indicate the reasons for conducting an inventory (drawing up annual budget reporting, changing financially responsible persons, identifying facts of theft, abuse or damage to property, emergency situations requiring an inventory, reorganization or liquidation of a subject of budget reporting and other cases provided for by the legislation of the Russian Federation ), the date of the inventory and the details of the administrative document on the inventory.

Columns 5, 6 indicate discrepancies with budget accounting data identified during the inventory, indicating the amount of discrepancies and the code of the budget accounting account with the data for which the discrepancies were identified.

Column 7 indicates the measures taken by the subject of budget reporting to eliminate the identified discrepancies.

159. Table N 7 "Information on the results of external control measures."

The information in the table characterizes the results of the measures taken in the reporting period to monitor compliance with the requirements of budget legislation, compliance with financial discipline and efficient use of material and financial resources, as well as the correct maintenance of budget accounting and preparation of budget reporting in the subject of budget reporting by external control bodies.

The table is drawn up by the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues, financial authority, body providing cash services for budget execution.

The frequency of presentation is annual.

Column 1 indicates the date as of which the audit was carried out.

Column 2 indicates the name of the control body that carried out the audit of the subject of budget reporting.

Columns 3, 4 indicate the topic of the audit and briefly its results with reference to the number and date of the audit report.

Column 5 indicates the measures taken by the control body and the subject of budget reporting to eliminate the violations identified during the audit.

160. Information on the number of subordinate institutions (f. 0503161).

The information in the application contains generalized data on the quantitative composition of subordinate state (municipal) institutions (including separate subdivisions) subordinate to the subject of budget reporting.

The application is formed by the main manager, manager of budgetary funds.

Frequency of presentation - quarterly, annual.

Column 1 indicates the code of the section of budget expenditures according to the budget classification of the Russian Federation, according to which expenses are made for the maintenance of state (municipal) institutions subordinate to the subject of budget reporting (including separate divisions).

Columns 2 - 15 indicate the beginning of the reporting period (columns 2 - 8) and the end of the reporting period (columns 9 - 15), respectively:

the total number at the beginning of the year and the end of the reporting period of state (municipal) institutions subordinate to the main manager (manager) of budget funds, including chief steward(manager) of budgetary funds, as a recipient of budgetary funds (columns 2, 9);

The number of public institutions (their separate subdivisions) that are recipients of budgetary funds and subordinate to the main manager (manager) of budgetary funds, including the main manager (manager) as a state institution (columns 3, 10);

the number of public authorities (state bodies), local self-government bodies (municipal bodies), management bodies of state non-budgetary funds and their territorial bodies(hereinafter for the purposes of this Instruction - authorities, their territorial bodies), which are recipients of budgetary funds and are part of the structure of the main manager of budgetary funds, including the main manager (manager) of budgetary funds, as an authority (territorial body) (columns 4, eleven);

the number of budgetary institutions (their separate divisions) that are recipients of budgetary funds subordinate to the main manager (manager) of budgetary funds, including the main manager (manager) as a budgetary institution (columns 5, 12);

the total number of recipients of budgetary funds at the beginning of the year and the end of the reporting period (columns 6, 13);

The number of budgetary institutions (their separate subdivisions) that are recipients of subsidies for the execution of the state (municipal) task according to the list of the main manager of budgetary funds (columns 7, 14);

the number of autonomous institutions (their separate subdivisions) that are recipients of subsidies for the execution of the state (municipal) task according to the list of the main manager of budget funds (columns 8, 15);

column 16 indicates the reasons that led to a change in the number of subordinate state (municipal) institutions at the end of the reporting period (liquidation, reorganization, etc.).

The line "Total" of the application reflects the total number of subordinate state (municipal) institutions (including authorities, their territorial bodies) at the beginning and end of the reporting period.

161. Information on the results of activities (f. 0503162).

The information in the annex contains data summarized for the reporting period on the performance indicators of the subject of budget reporting, established for him by the relevant main manager, manager of budget funds, in the context of planned and actual indicators in kind and value terms.

The frequency of presentation is annual.

Column 1 indicates the codes of budget expenditures according to the budget classification of the Russian Federation, containing the codes of the chapter on the BC, section, subsection, target item of budget expenditures for which budgetary funds are spent in order to achieve certain indicators characterizing the degree of fulfillment of the goals set for the subject of budget reporting, with the formation of grouping codes according to the classification of budget expenditures.

Columns 2, 3 indicate, in conjunction with the budget classification codes (column 1), the performance indicators of the subject of budget reporting, established for it by the relevant main manager (manager) of budget funds (including for targeted programs), and their units of measurement.

Columns 4, 5 indicate the planned values ​​of performance indicators in physical and value terms.

Columns 6, 7 indicate the values ​​of performance indicators actually performed as of the reporting date in physical and value terms.

If performance indicators are not established for the subject of budget reporting in the appropriate order, then information on performance results is disclosed in the text part of Section 2 of the Explanatory Note.

162. Information on changes in the budget list of the chief administrator of budgetary funds, the chief administrator of sources of financing the budget deficit (f. 0503163).

The information in the appendix contains data summarized for the reporting period on changes in the budget list of the chief administrator of budget funds, the chief administrator of sources of financing the budget deficit, the volume of changes made and the reasons for making changes to budget assignments on budget expenditures and sources of financing the budget deficit for the reporting period.

The application is drawn up by the chief manager of budget funds, the chief administrator of sources of financing the budget deficit.

The frequency of presentation is annual.

Column 1 indicates the codes of the chapter on the BC, sections, subsections of budget expenditures, codes of groups, subgroups, articles, types of sources of financing the budget deficit, according to the budget classification of the Russian Federation, for which changes were made in the reporting period.

Column 2 indicates, according to the codes of the budget classification of the Russian Federation, reflected in column 1 of the annex, approved for the reporting financial year by the law (decision) on the corresponding budget, the volume of budget assignments.

Column 3 indicates, according to the codes of the budget classification of the Russian Federation, reflected in column 1 of the application, the volume of budget assignments approved by the budget list of the chief manager of budget funds, the chief administrator of sources of financing the budget deficit for the reporting financial year, taking into account the changes made to it, duly executed on reporting date.

Column 4 indicates the difference between the indicators of budget assignments according to the budget list of the chief manager of budget funds, the chief administrator of sources of financing the budget deficit, taking into account the changes made to it, duly executed on the reporting date (column 3), and the indicators of budget assignments approved by law ( decision) on the relevant budget (column 2).

Column 5 indicates the reasons for the clarifications made with reference to the legal grounds for their introduction (articles of the Budget Code of the Russian Federation and the law (decision) on the relevant budget).

163. Information on budget execution (f. 0503164).

The information in the appendix contains data summarized for the reporting period on the results of budget execution by the subject of budget reporting.

Application (f. 0503164) is formed by summarizing performance data:

The recipient of budgetary funds, the administrator of budget revenues, the administrator of sources of financing the budget deficit - based on the indicators of the Report (f. 0503127) generated as of the reporting date;

the chief manager, the manager of budgetary funds, the chief administrator of budget revenues, the administrator exercising certain powers of the chief administrator, the chief administrator of sources of financing the budget deficit, the administrator exercising certain powers of the chief administrator:

indicators are reflected:

in column 3 under the section "Budget revenues" and the section "Sources of financing the budget deficit" in terms of revenues by sources of financing the budget deficit - based on the planned (forecast) indicators established for the financial year, taking into account changes as of the reporting date;

in column 3 under the section "Budget expenditures" and the section "Sources of financing the budget deficit" in terms of disposals of sources of financing the budget deficit - based on the indicators of the consolidated Report (f. 0503127) generated as of the reporting date;

In column 4 under the section "Budget revenues", "Budget expenses", "Sources of financing the budget deficit" - on the basis of the consolidated and (or) consolidated Report (f. 0503127);

by the financial body - on the basis of the indicators of the summary (consolidated) Information (f. 0503164), formed and submitted as of the reporting date by the chief administrators of budget revenues, the chief administrators of budget funds, the chief administrators of sources of financing the budget deficit.

Frequency of presentation - quarterly, annual.

In lines 010, 200, 450, 500, 520, 620 of the Appendix (form 0503164), the subject of budget reporting reflects indicators from similar lines of the Report (form 0503127), the consolidated Report (form 0503127) and the Report (form 0503117). In this case, columns 5, 6 on line 450 are not filled.

Column 1 indicates the codes according to the budget classification of the Russian Federation, for which, as a result of budget execution on the reporting date, there are deviations between the planned (forecast) and actually executed indicators in accordance with the sections of the appendix:

In the section "Budget revenues" - in the context of the chapter code for the BC, codes for the types of budget revenues according to the budget classification of the Russian Federation;

in the section "Budget expenditures" - in the context of the chapter code for the BC, codes of sections, subsections and target items of budget expenditures according to the budget classification of the Russian Federation;

in the section "Sources of financing the budget deficit" in the context of the chapter code for BC, codes of groups, subgroups, articles, types of sources of financing the budget deficit.

Column 2 indicates the codes of the application lines.

In column 3, respectively, by sections of the application, the following are reflected:

Chief administrators of budget revenues, chief administrators of budget funds, chief administrators of budget deficit financing sources:

on budget revenues and receipts from sources of financing the budget deficit - planned (forecast) indicators of budget revenues for the financial year;

for budget expenditures and payments from sources of financing the budget deficit - annual volumes of budget assignments approved by the budget list of the chief manager of budget funds, the chief administrator of sources of financing the budget deficit for the current (reporting) financial year, taking into account changes to it, duly executed on the reporting date ( hereinafter, for the purposes of this Instruction - an updated budget schedule);

managers, recipients of budget funds, administrators of sources of financing the budget deficit:

for budget expenditures and payments from sources of financing the budget deficit - annual volumes of approved budget appropriations and (or) limits of budget obligations, taking into account their changes approved as of the reporting date.

In column 4, respectively, by sections of the application, the amounts of executed budget assignments are indicated: by budget revenues, budget expenditures, sources of financing the budget deficit.

in column 5 - respectively, by sections of the application, the difference in performance indicators for income, expenses, sources of financing the budget deficit and planned (forecast) indicators for the current (reporting) financial year;

In column 6 - the percentage of execution in terms of income, expenses, sources of financing the budget deficit (column 4) of the planned (forecast) indicators for the current (reporting) financial year (column 3).

Column 7 indicates the reasons for deviations in the percentage of execution on income, expenses, sources of financing the budget deficit (column 6), from the planned percentage of execution as of the reporting date brought by the financial authority and (or) the user of budget reporting.

For example: the absence of the necessary regulatory documents that determine the procedure for the allocation and (or) use of budget funds (indicating the draft regulatory documents); blocking expenses (with an indication of the reason); exchange rate differences; seasonality of certain types of expenses; non-delivery (untimely bringing) of the limits of budgetary obligations (with an indication of the reason); change in the payment schedule for obligations; untimely submission of documents by the contractors for the final settlement; the duration of the terms of the conclusion of state contracts; the need to reserve funds to ensure the performance of the assigned functions; other reasons (specify).

164. Information on the implementation of measures within the framework of target programs (f. 0503166).

The information in the appendix contains data summarized for the reporting period on the implementation of targeted programs, subprograms, in the implementation of which the subject of budget reporting takes part, including activities for the non-program part, indicating the reasons for the non-fulfillment of the revised budget schedule for the reporting period.

The financial authority provides for the formation of Information (f. 0503166) in the context of targeted activities carried out at the expense of budgetary funds for various targeted items of expenditure according to the budget classification of the Russian Federation. In this case, the name of the event is indicated in the line "Additional information about the events".

The application is drawn up by the recipient of budgetary funds.

The frequency of presentation is annual.

Column 1 indicates the name of the program, subprogram and their individual stages, for which the application reflects the results of the implementation of activities.

Column 2 indicates the code of the target item of budget expenditures, according to which the amounts of expenditures for the implementation of the specified program, subprogram and their individual stages are approved by the updated budget breakdown.

Column 3 indicates the list of measures established by the relevant regulatory legal documents that ensure the implementation of the program insofar as it relates to the activities of the subject of budget reporting.

Column 4 indicates the amount of funds approved by the revised budget list for the implementation of these activities.

Column 5 indicates the amount of executed budget assignments.

Column 6 indicates the reasons for the deviations between columns 4 and 5 at the reporting date.

165. Information on targeted foreign loans (f. 0503167).

The information in the Appendix contains data summarized for the reporting period on the purposes and financial results of using targeted foreign loans in accordance with the Program of State External Borrowings.

The frequency of presentation is annual.

Columns 1 - 3 indicate the name of the creditor and the details of the loan agreements.

Column 4 indicates the purpose of using borrowed funds.

Column 5 indicates the annual volume of loan use approved by the revised budget list.

Column 6 indicates the amount of credit used for the reporting period.

166. Information on the movement of non-financial assets (f. 0503168).

The information in the appendix contains data summarized for the reporting period on the movement of non-financial assets of the subject of budget reporting.

The application is formed by the recipient of budgetary funds, the administrator of sources of financing the budget deficit as part of the annual reporting separately for budgetary and income-generating activities.

The indicators reflected in the Appendix (f. 0503168) must be confirmed by the relevant budget accounting registers for accounting for transactions with non-financial assets.

Sections 1 "Non-financial assets" and 2 "Non-financial assets constituting the property of the treasury" of the Appendix indicate:

in column 4 - indicators of the value of objects of non-financial assets, the amount of depreciation, investments in non-financial assets, as well as objects of non-financial assets in transit, formed according to the data of the relevant accounts (groups of accounts) of budget accounting indicated in column 2, at the beginning of the reporting financial year, which must correspond to the indicators in column 7 "Availability at the end of the year" of the Appendix (f. 0503168) for the previous financial year, respectively, for budgetary and income-generating activities, taking into account at the beginning of the reporting year data on revaluation, reorganization (if any) or other cases established by the legislation of the Russian Federation;

In column 5 - indicators of the amount of receipts of objects of non-financial assets, an increase in their book value, investments made in non-financial assets for the reporting period, formed according to the debit turnovers of the corresponding accounts (groups of accounts) of budget accounting indicated in column 2;

in column 5, lines 050 - 058, 120, 330, 370, 430 are not filled in;

in column 6 - indicators of the amount of disposals of objects of non-financial assets, a decrease in their value, including depreciation amounts, a decrease in investments in non-financial assets for the reporting period, formed according to the credit turnover of the corresponding accounts (groups of accounts) of budget accounting indicated in column 2, reduced in terms of depreciation, on the debit turnovers of the corresponding accounts of analytical accounting of account 010400000 "Depreciation";

in column 7 - indicators of the value of objects of non-financial assets, the amount of depreciation, investments in non-financial assets, as well as objects of non-financial assets in transit, formed according to the data of the relevant accounts (groups of accounts) of budget accounting indicated in column 2, at the end of the reporting financial year;

On line 010 - the sum of the indicators of lines 011, 012, 013, 014, 015, 016, 017, 018;

On line 050 - the sum of the indicators of lines 051, 052, 053, 054, 055, 056, 057, 058;

lines 051 - 058, 120, 330, 370, 430 in column 6 are filled in taking into account the following features:

depreciation amounts reflected in the credit of the corresponding accounts of the analytical accounting of account 010400000 "Depreciation" are indicated with a "plus" sign, reflected in the debit - with a "minus" sign;

on line 150 - the sum of the indicators of lines 151, 152, 153;

Paragraph 16 - Deleted.

On line 230 - the cost of investments made in inventories, including finished products, at the beginning and end of the reporting period (columns 4, 7, respectively) and data on the increase and decrease in investments in inventories, including in their manufacture, reflected on account 010634000 "Investments in inventories and other movable property of the institution";

The indicators of lines 010, 050, 070, 110, 120, 150, 190 columns 4 and 7 of the Appendix (f. 0503168) on budgetary activities (income-generating activities) must correspond to the indicators of lines 010, 020, 091, 040, 050, 070, 080 reflected respectively in columns 3 (4), 7 (8) of the Balance Sheet (f. 0503130) of the subject of budget reporting for the reporting financial year.

The indicators in column 7 in lines 010 - 018, 070 - 110, 130 - 250, 320, 360, 380, 420, 440, 450 must be equal to the sum of the indicators in columns 4 and 5 of the corresponding lines, minus the indicators in column 6.

The chief manager, manager of budget funds, chief administrator of budget deficit financing sources draws up a consolidated Appendix (f. 0503168) based on the consolidated Appendixes (f. 0503168) and Appendixes (f. 0503168) compiled and submitted by managers and recipients of budget funds by administrators of deficit financing sources budget, by summing the indicators of the same name in the lines and columns of the relevant sections of the Appendix and the exceptions in columns 5 and 6 of the consolidated Appendix (f. 0503168) of interrelated indicators for identical accounts of the budget accounting of the Appendix based on the data in the line "non-monetary settlements" of the consolidated Certificate (f. 0503125 to account codes 130404000, 240110180, 240120241) in terms of intradepartmental receipt (transfer) of non-financial assets, including centralized supply.

The financial authority draws up a consolidated Annex (form 0503168) based on the consolidated Annexes (form 0503168) drawn up and submitted by the chief administrators of budget funds, the chief administrator of budget deficit financing sources, by summing up the indicators of the same name in the lines and columns of the relevant sections of the application and deleting them in columns 5 and 6 of the consolidated Appendix (f. 0503168) of interrelated indicators for identical accounts of the budget accounting of the Appendix based on the data of the line "non-cash settlements" of the consolidated Certificate (f. 0503125 for account codes 040110180, 040120241) in terms of operations for the receipt (transfer) of non-financial assets between recipients budget funds, administrators of sources of financing the budget deficit, subordinate to various main managers of funds, chief administrator of sources of financing the deficit of the corresponding budget.

167. Information on receivables and payables (f. 0503169).

The information in the appendix contains data summarized for the reporting period on the status of settlements on receivables and payables of the subject of budget reporting by types of settlements.

Annexes are drawn up separately for budgetary and income-generating activities, as well as separately for receivables and payables.

The frequency of presentation is annual.

The indicators reflected in the Appendix (f. 0503169) must be confirmed by the relevant budget accounting registers.

Column 1 indicates the numbers of the corresponding analytical accounts of account 020500000 "Income calculations", account 020600000 "Calculations on advanced payments", accounts 020700000 "Calculations on credits, loans (loans)", accounts 020800000 "Settlements with accountable persons", accounts 020900000 " Settlements for damage to property", accounts 021001000 "VAT settlements on acquired material assets, works, services", accounts 030200000 "Settlements for assumed obligations", accounts 030300000 "Settlements for payments to budgets", accounts 030402000 "Settlements with depositors", 030403000 "Settlements on deductions from wage payments", 030404000 "Intradepartmental settlements", for which, as of the reporting date, the balances of settlements on receivables (accounts payable) are reflected. Credit balances as of the reporting date on the relevant analytical accounts of account 020500000 "Calculations on income" are reflected in the appendix for receivables with a minus sign. Debit balances as of the reporting date on the above accounts of budget accounting, which are part of Section 3 "Liabilities" of the chart of accounts of budget accounting, are reflected in the appendix for accounts payable with a minus sign.

Column 2 shall indicate the total amount of receivables (accounts payable) accounted for by the corresponding account number of the budget accounting as of the reporting date.

In the group of columns 3 - 6, data on obligations outstanding as of the reporting date, for which the due date has already come, and uncollectible receivables, are indicated in the following order:

Column 3 reflects the amount of overdue obligations and uncollectible receivables formed on the reporting date according to the corresponding numbers of budget accounting accounts;

Column 4 reflects the year of occurrence of the overdue obligation, unrealistic to collect receivables;

in column 5 - the name of the creditor, debtor;

in column 6 - the reason for the formation of overdue receivables (accounts payable) in the budget accounting.

Indicators of settlements with debtors and creditors are formed with subtotals for each analytical settlement account code - line "Total by account code" columns 2, 3, 4.

The line "Total" indicates the total amount of receivables (accounts payable) as of the reporting date - column 2, the amount of receivables (accounts payable) uncollectible (with an overdue due date) - column 3, including in the context of the year of its occurrence - column four.

The chief administrator, manager, chief administrator, administrator exercising certain powers of the chief administrator, deficit financing sources, chief administrator, administrator exercising certain powers of the chief administrator, budget revenues forms a consolidated Appendix (f. 0503169) by summing the indicators of the same name in columns and lines consolidated Annexes (f. 0503169) and Annexes (f. 0503169), submitted respectively by administrators, recipients of budget funds, administrators of sources of financing the budget deficit, administrators of budget revenues and the exclusion of interrelated indicators for settlements between subjects of budget reporting by departmental subordination to the main administrator (manager) budgetary funds, the chief administrator of budget deficit financing sources, the chief administrator of budget revenues.

The financial authority forms a consolidated Appendix (f. 0503169) by summing up the indicators of the same name in the columns of the final lines by the codes of the settlement accounts of the consolidated Appendixes (f. 0503169) of the main managers of budget funds, the main administrators of sources of financing the budget deficit, the main administrators of budget revenues and excluding interrelated indicators for settlements between institutions of the corresponding budget.

168. Information about the financial investments of the recipient of budgetary funds, the administrator of sources of financing the budget deficit (f. 0503171).

The information in the appendix contains data summarized for the reporting period on financial investments and investments in financial assets of the subject of budget reporting.

The application is drawn up according to the data of the relevant accounts of analytical accounting of accounts 020400000 "Financial investments" and 021500000 "Investments in financial assets" by the recipient of budget funds, the administrator of sources of financing the budget deficit.

The application is formed on the basis of indicators for budget accounting accounts that reflect financial investments and investments in financial assets - as of January 1 of the year following the reporting one. The indicators reflected in the Appendix (f. 0503171) must be confirmed by the relevant budget accounting registers.

The frequency of presentation is annual.

Columns 1 and 2 indicate the numbers of the corresponding analytical accounts of account 020400000 "Financial investments" and account 021500000 "Investments in financial assets", which, as of the reporting date, reflect the balances and amounts of financial investments and investments in financial assets listed on the specified accounts.

Column 3 indicates the type of financial investment (shares, bonds, promissory notes, other forms of participation in capital (authorized funds, shares, shares, etc.) or the type of financial asset (investments in bonds, promissory notes, shares, etc.) respectively.

Column 4 indicates, based on the data of the register of securities, financial investments, other forms of participation in capital, the full name of the issuer of the relevant security, the name of the credit institution and the number of the deposit account, the name of unitary enterprises, business companies and partnerships in which financial investments have been made.

Indicators on the amounts of financial investments, financial assets are formed with subtotals for each analytical code of the budget accounting account - the line "Total by account code" column 2.

The line "Total" indicates the total amount of financial investments, financial assets as of the reporting date - column 2.

169. Information about the state (municipal) debt (f. 0503172).

The information in the appendix contains generalized data for the reporting period on the state (municipal) debt in the context of debt instruments.

The application is drawn up by the recipient of budgetary funds, the administrator of the sources of financing the budget deficit.

The appendix is ​​formed on the basis of indicators on the accounts of budgetary accounting, reflecting information on the state (municipal) debt as of January 1 of the year following the reporting one. The indicators reflected in the Appendix (f. 0503172) must be confirmed by the relevant budget accounting registers.

The frequency of presentation is annual.

Columns 1, 2, 3 indicate the numbers of the corresponding analytical accounts of account 030100000 "Settlements with creditors on debt obligations", for which, at the beginning of the period and on the reporting date, unclosed balances in the calculations and the amount of the specified debt are reflected, as well as the number of the off-balance account 11, according to to which, as of the reporting date, the amounts of the specified debt are reflected in the amount of state and municipal guarantees provided.

Columns 4 - 6 indicate the name (type, state registration number of the issue) of the debt instrument and the details of the document that is the basis for the reflection in the budget accounting of settlements on the specified debt.

Column 7 indicates the debt repayment period established by the document that is the basis for the reflection in the budget accounting of settlements on the specified debt, as well as the expiration date of the provided state and municipal guarantees.

Column 8 reflects the name of the counterparty (creditor).

Indicators on account 130114000 "Settlements with creditors on debt obligations" are not subject to inclusion in form 0503172.

Indicators on the amount of state (municipal) debt are formed with subtotals for each analytical code of the budget accounting account (off-balance account) - the line "Total by account code" columns 2, 3 ..

The line "Total" indicates the total amount of the state (municipal) debt at the beginning and end of the reporting period - columns 2, 3.

170. Information on changes in the balance of the balance sheet currency (f. 0503173).

The information in the appendix contains data summarized for the reporting period on changes in indicators at the beginning of the reporting period of the opening 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 and budget execution balance.

The application is drawn up by the chief administrator, manager, recipient of budgetary funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues, financial body, body providing cash services for budget execution in the context of budgetary activities, income-generating activities, including mandatory health insurance and activities with funds coming into temporary disposal separately in terms of changes in indicators at the beginning of the reporting period of the opening balance sheet in the event of a reorganization or other reasons provided for by the legislation of the Russian Federation (specify which ones).

The indicators reflected in the Appendix (f. 0503173) must be confirmed by the relevant budget accounting registers.

The frequency of presentation is annual.

In section 1 "Change of balance currency balances" of the Data f. 0503173 are reflected:

In columns 3, 4 - the amounts of balances at the end of the previous reporting financial year and at the beginning of the reporting financial year, obtained from identical lines of the Balance (f. 0503130) for the previous and reporting financial years, respectively;

in column 5 - the difference between columns 4 and 3.

In section 2 "Reasons for changes" of the Data f. 0503173, respectively, in the sections "Balance sheet assets accounts", "Balance liabilities accounts" the following shall be reflected:

Column 1 - indicates the numbers of synthetic accounts for which the balance indicator at the beginning of the reporting financial year is not equal to the balance indicator at the end of the previous reporting financial year;

In column 2 - the amount of change in the balance of the accounts indicated in column 1. At the same time, indicators of an increase in balances are reflected in a positive value, a decrease in balances in a negative value;

in columns 3, 4 - details of the institution - counterparty (successor):

during the procedure of reorganization and (or) liquidation, as well as changing the type of state institution:

within the framework of the federal budget - the code of the chapter according to the budget classification of the counterparty (successor);

As part of the transfer of an institution between budgets - the chapter code for the budget classification of the counterparty (assignee) and the OKATO code of the corresponding budget;

When changing the type of public institution - "000" and "00000000" respectively;

for other reasons provided for by the legislation of the Russian Federation - "000" and "22222222" respectively;

in column 5 - the reason for the change in the balance at the beginning of the reporting financial year, including the number of the regulatory act, the implementation of which led to a change in the balance sheet currency:

reorganization (merger, accession, separation, separation, transformation), liquidation of the subject of budget reporting;

Changing types public institutions at the beginning of the financial year ("Law of 08.05.2010 N 83-FZ");

Other reasons provided for by the legislation of the Russian Federation (specify which ones).

When specifying in column 1 the budget account number 040100000 " Financial results economic entity" column 5 is not filled.

The result of summarizing the indicators of column 2 of section 2 "Reasons for changes" of Information f. 0503173 for the corresponding codes of synthetic accounting accounts in the structure of the Balance lines (f. 0503130) must correspond to identical indicators in column 5 of section 1 "Change in the balance of the balance currency" of the Data f. 0503173.

When forming indicators of Information f. 0503173 in terms of changing the chart of accounts for budget accounting, columns 3, 4 of section 2 "Reasons for changes" are not filled in, in column 5 it is indicated - "Changing the chart of accounts for budget accounting".

171. Information about shortages and theft of funds and material assets (f. 0503176).

The information in the appendix contains analytical data summarized for the reporting period on the volume of shortages and theft of property of the subject of budget reporting based on the relevant analytical accounts of account 020900000 "Calculations for property damage".

The application is drawn up by the recipient of budget funds, the administrator of sources of financing the budget deficit, the administrator of budget revenues.

The indicators reflected in the Appendix (f. 0503176) must be confirmed by the relevant budget accounting registers.

The frequency of presentation is annual.

Column 3 indicates the final data (the amount in columns 4 and 5) on changes in the calculations for shortages in the context of the balance in the calculations for shortages at the beginning of the year (line 010), an increase in the calculations for shortages (line 020), a decrease in the calculations for shortages ( lines 040, 050) and the balance in shortages at the end of the reporting period (line 060).

Columns 4, 5 indicate data on changes in the calculations of shortages for budgetary activities and for income-generating activities, respectively, in the above-established section of the lines of the application.

172. Information on the use of information and communication technologies (f. 0503177).

The information in the appendix contains data summarized for the reporting period on the expenses of the subject of budget reporting on information and communication technologies necessary to ensure its activities. The application is formed by the recipient of budget funds, the administrator of budget deficit financing sources, the administrator of budget revenues in terms of budget execution indicators.

The frequency of presentation is quarterly.

Columns 1, 2 indicate the names of indicators and codes of application lines.

Column 4 indicates, respectively, in the lines of the application, the amount of expenses of the subject of budget reporting, related to:

On line 010 "Design of applied systems and information and communication infrastructure" - with a pre-project survey, development (updating): technical requirements; concepts; FEO, terms of reference, draft design; technical design, topology of infrastructure solutions, working documentation, assessment of the structure of ICT and related works, incl. ensuring the security of information and regime-secret activities, the development of regulatory legal acts, and the conduct of research; development of other documents;

On line 020 "Development (improvement) of software" - with the development of software, the acquisition exclusive rights for software, finalization of specialized software for application systems that is not the property of the institution;

on line 030 " Capital investments to objects of information and communication infrastructure" - with the costs of construction of specialized buildings (premises) for the placement of technical equipment and personnel, other capital investments;

On line 040 "Purchase of equipment and pre-installed software" - with expenses for the purchase of automated workstations (hereinafter referred to as AWS), transport and communication equipment, server, peripheral equipment for organizing office work, for services for the delivery and storage of equipment, not including expenses for the purchase of spare tools and accessories (components), with the cost of assembling prefabricated structures (cabinets, etc.); installation of channels, communication lines, adjustment of equipment, preparation and conduct of individual tests and comprehensive testing of equipment, on installation work for equipment requiring installation, if these works are not provided for by supply contracts (state (municipal) contracts), for construction, reconstruction, technical re-equipment of facilities, for installation, adjustment (complex and autonomous), configuration of hardware, installation of software , checking the performance of equipment, preliminary tests (autonomous and integrated), trial operation, acceptance tests, implementation of a set of works on special checks and studies, incl. periodic verification of the object of informatization (AWP) on the PC for compliance with special requirements and recommendations for the protection of information constituting a state secret from leakage during transmission through technical channels;

on line 050 "Acquisition of non-exclusive rights to software" - with the costs of acquiring application and system software not provided for in the costs of acquiring equipment and pre-installed software;

On line 060 "Equipment rental services" - with expenses for the rental of workstations, transport and communication equipment, server, peripheral equipment for organizing office work, including spare tools and accessories (components);

on line 070 "Connection (providing access) to external information resources"- with expenses for access to the public telephone network; providing access to long-distance and international communication services, access to the Internet via a dedicated line; Internet access (wireless connection); access via VPN connection, acquisition and updating of reference and information databases (purchase of content);

on line 080 " Operating costs for information and communication technologies" - with the costs of ensuring the functioning and maintaining the operability of application and system software, including services for protecting information of application and system software, hardware maintenance, including monitoring the technical condition (for example, cleaning, lubricating, replacing individual components of products or their adjustment related to the implementation of regulatory requirements for the operation of hardware);

on line 090 "Training of employees in the field of information and communication technologies" - with the costs of developing courses for training, training users of the created application systems (software), other training in the field of information and communication technologies;

On line 100 "Other expenses in the field of information and communication technologies" - expenses not related to other categories.

On line 900, column 4 indicates the sum of lines 010, 020, 030, 040, 050, 060, 070, 080, 090, 100.

Column 5 indicates the rationale for the expediency of the expenses incurred (ensuring current activities, technical re-equipment, other purposes, etc.).

By decision of the financial authority, the indicators of expenditures on information and communication technologies can be detailed according to the classification codes of expenditures of the budgets of the Russian Federation by indicating in column 3 the classification codes of expenditures of the budgets of the Russian Federation.

173. Information about the balances of funds on the accounts of the recipient of budgetary funds (f. 0503178).

The information in the application contains data on cash balances by sections of the application:

in section 1 "Accounts with credit institutions" - for bank accounts opened with credit institutions, including funds in temporary disposal (hereinafter referred to as bank accounts);

in section 2 "Accounts with a financial institution" - for personal accounts opened with a financial institution, for income-generating activities, as well as for funds in temporary disposal.

Data on cash balances in the bank accounts of the subject of budget reporting in foreign currency are reflected in the ruble equivalent at the rate established by the Central Bank of the Russian Federation as of the reporting date.

The application is formed by the recipient of budgetary funds.

The indicators reflected in the Appendix (f. 0503178) must be confirmed by the budget accounting registers of the recipient of budget funds.

Frequency of submission - on the first day of the month, with the frequency of submission by the subject of budget reporting of the Report (f. 0503127) and (or) the Report (f. 0503137).

In column 1, respectively, according to the sections of the Appendix, the numbers of bank accounts and personal accounts opened for the subject of budget reporting are indicated.

Column 2 indicates the numbers of the corresponding analytical accounts of the budget accounting account codes:

under section 1 - 020120000 "Cash on accounts of an institution with a credit institution";

under section 2 - 020110000 "Cash on the personal accounts of the institution in the treasury body".

Columns 3 - 6 indicate the amounts of cash balances at the beginning of the reporting financial year (columns 3, 4) and at the end of the reporting period, respectively (columns 5, 6), summarizing the sections (lines "Total for the section") and in general by Application ("Total" line).

174. Information on cash execution of estimates of income and expenses for income-generating activities (f. 0503182).

The information in the appendix contains data summarized for the reporting period on the results of cash execution by recipients of budgetary funds of estimates of income and expenses for income-generating activities by the subject of budget reporting.

The application (f. 0503182) is formed by the main manager, manager, recipient of budgetary funds, financial authority by summarizing the data on cash execution:

The recipient of budgetary funds - based on the indicators of the Report (f. 0503137), formed on the reporting date;

the main manager, the manager - on the basis of the indicators of the consolidated (consolidated) Report (f. 0503137), formed as of the reporting date;

by a financial authority - based on the indicators of the Report (f. 0503114) generated as of the reporting date.

Frequency of presentation - quarterly, annual.

In lines 010, 200, 450, 500 of the Appendix (f. 0503182), the subject of budget reporting reflects indicators for similar lines of the Report (f. 0503137), the consolidated (consolidated) Report (f. 0503137) and the Report (f. 0503114). In this case, columns 5, 6 on line 450 are not filled.

The section "Sources of financing the deficit" reflects only the total data for line 500 without filling in the detailed lines.

For indicators that do not contain planned assignments, the form is not filled out.

The Appendix (f. 0503182) reflects the indicators for which, as a result of cash execution, there are deviations between the indicators of approved estimated appointments and the indicators of cash execution of the estimate of income and expenses for income-generating activities for the reporting period:

In column 1 - codes of the budget classification of the Russian Federation:

in the "Revenues" section - in the context of the chapter code for the BC, codes for the types of budget revenues according to the budget classification of the Russian Federation;

in the "Expenses" section - in the context of the chapter code for BC, codes for classifying operations of the general government sector related to expenses;

in the section "Sources of deficit financing" - in the context of the chapter code for BC, codes for classifying operations of the general government sector related to sources of deficit financing;

in column 2 - codes of application lines;

In column 3 - respectively, by sections of the appendix, the volumes of the approved estimates for income-generating activities of assignments, taking into account the changes made to it, duly executed on the reporting date: by income, expenses and sources of financing the deficit;

in column 4 - according to the sections of the appendix, the amount of completed assignments for income-generating activities: for income, expenses, sources of financing the deficit;

The group of columns "Performance indicators" reflects:

In column 5 - respectively, according to the sections of the Appendix, the difference in indicators of cash execution of estimates of income and expenses for income-generating activities and indicators of approved budget assignments;

in column 6 - the percentage of cash execution for income, expenses, sources of financing the deficit (column 4) of the volume of approved estimated appointments (column 3);

Column 7 indicates the reasons for the deviations of the percentage of cash execution of the estimated income and expenses for income-generating activities, respectively, by income, expenses, sources of financing the deficit (column 6) from the planned percentage of cash execution as of the reporting date brought by the financial authority and (or) the user of the budget reporting.

175. When forming consolidated (consolidated) annexes to the Explanatory Note (f. 0503160), the data reflected in the columns of the application forms highlighted in bold are subject to summation by indicators of the same name and exclusion, in the manner established by this Instruction, of interrelated indicators for the positions of consolidated applications in the following composition :

Form name	Form code according to OKUD	Column number
1	2	3
Information on the number of subordinate institutions	0503161	1 - 15
Information about the results of activities	0503162	1 - 7
Information on changes in the budget list of the chief manager of budget funds, the chief administrator of sources of financing the budget deficit	0503163	1 - 4
Information about budget execution	0503164	1 - 6
Information on the implementation of measures within the framework of target programs	0503166	1 - 5
Information about targeted foreign loans	0503167	1 - 3, 5, 6
Information on the movement of non-financial assets	0503168	2 - 7
Information about receivables and payables	0503169	1 - 4
Information about the financial investments of the recipient of budget funds, the administrator of sources of financing the budget deficit	0503171	1, 2
Information about the state (municipal) debt	0503172	1 - 3
Information on changes in balance currency balances	0503173	2 - 7
Information about shortages and theft of funds and material assets	0503176	2 - 5
Information on the use of information and communication technologies	0503177	2 - 4
Information on the balances of funds on the accounts of the recipient of budgetary funds	0503178	2 - 6
Information on cash execution of estimates of income and expenses for income-generating activities	0503182	2 - 6

176. The chief manager, manager of budget funds, chief administrator of sources of financing the budget deficit, chief administrator of budget revenues draws up a consolidated Explanatory Note (f. 0503160) in the amount of tables and annexes defined for quarterly and annual budget reporting, based on the data of the consolidated Explanatory Notes ( f. 0503160) and Explanatory Notes (f. 0503160) submitted by administrators, recipients of budget funds, administrators of budget deficit financing sources, administrators of budget revenues.

At the same time, the compilation of summary Tables N 1 - 7, summary (consolidated) annexes to the Explanatory Note (f. 0503160) in the part of the columns not highlighted in the application forms by a bold line, as well as summary information reflected in the Explanatory Note (f. 0503160), is carried out by analyzing, summarizing and forming indicators that have had a significant impact and characterize the results of the activities of the subject of budget reporting for the reporting period, based on data provided by managers, recipients of budget funds, administrators of sources of financing the budget deficit, administrators of budget revenues.

177. The financial authority draws up a consolidated Explanatory Note (f. 0503160) to the consolidated statements on budget execution based on the data of the consolidated Explanatory Notes (f. 0503160) of the main managers of budget funds, the main administrators of budget deficit financing sources, the main administrators of budget revenues.

At the same time, the compilation of summary Tables N 1 - 7, summary (consolidated) annexes to the consolidated Explanatory Note (f. 0503160) in the part of the columns not highlighted in the forms of applications with a thick line, as well as summary information reflected in the consolidated Explanatory Note (f. 0503160 ) is carried out by analyzing, summarizing and forming indicators that have had a significant impact and characterize the results of the activity of the subject of budget reporting for the reporting period, based on the data provided by the main managers of budget funds, the main administrators of budget deficit financing sources, the main administrators of budget revenues.

Compilation of consolidated (consolidated) applications is carried out in accordance with the provisions of paragraph 175 of this Instruction.

According to the Instruction on the procedure for compiling and submitting annual, quarterly, monthly budget reports (approved by order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n, hereinafter referred to as Instruction No. 5n), an Explanatory Note (f. 0503160) is included in the budget reporting. The methodologists of the company "1C" tell about how to compose it.

Sheet1

Name	OKUD code (No. for tables)	Columns to be consolidated
	Table 1	-
	table 2	-
	Table 3	-
	Table 4	-
	Table 5	-
	Table 6	-
	Table 7	-
	0503161	1-2
	0503162	1-14
	0503163	1-6
	0503164	1-5
	0503165	1-2
	0503166	1-4
	0503167	1-4
	0503168	2-5
	0503169	1-2
	0503171	1-2
	0503172	1-2
	0503173	1-3
	0503176	2-5
	0503177	2-3

Explanatory note

The main normative documents regulating the process of drawing up budget reporting for 2005, including the Explanatory Note, are:

• Instruction on the procedure for compiling and submitting annual, quarterly, monthly budget reports (approved by order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n);
• Order of the Ministry of Finance of Russia dated November 11, 2005 No. 137n "On Amending the Instruction on the Procedure for Compiling and Submitting Annual, Quarterly, Monthly Budget Reporting, approved by Order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n";
• Clarifications on the peculiarities of reporting on the execution of the federal budget by the main administrators of federal budget funds to the Federal Treasury (Appendix to the letter of the Ministry of Finance of the Russian Federation dated September 05, 2005 No. 42-7.1-01 / 2.4-250);
• Clarifications on the specifics of reporting on the execution of the consolidated budget of a constituent entity of the Russian Federation (a closed administrative-territorial entity) and the budget of a territorial state off-budget fund by the financial authorities of the constituent entities of the Russian Federation (closed administrative-territorial entities) to the Federal Treasury (letter of the Ministry of Finance of Russia dated September 22, 2005 No. 02 -14-10a/2695);
• Letter of the Ministry of Finance of Russia dated November 22, 2005 No. 02-14-10 / 3155 "On the procedure for reflecting in budget accounting and reporting operations with revenues distributed between budgets budget system Russian Federation".

In accordance with the order of the Ministry of Finance of Russia dated November 11, 2005 No. 137n, the Explanatory Note (f. 0503160) is drawn up only upon submission of the annual report. However, the body organizing the execution of the budget and the main manager of budgetary funds (GRBS) can independently determine the number of annexes to the Explanatory Note from the annual tables and forms of documents that should be submitted as part of the quarterly reporting, as well as set the deadlines for their submission.

Budget institutions have already drawn up an explanatory note when compiling reports for 9 months of 2005, and some even when compiling a semi-annual report.

The explanatory note is an appendix to the financial statements, which should contain information on the activities of the institution, methods for assessing assets and liabilities, comparability of data for the reporting and previous periods, as well as the main indicators of the institution's activities.

In the explanatory note, it is mandatory to reflect the facts of non-application and violation of the rules of budget accounting with appropriate justification, otherwise the non-application of the rules of budget accounting is considered as an evasion from their implementation and is recognized as a violation of the regulatory acts of the legislation of the Russian Federation.

With the introduction of the Instruction on the procedure for compiling and submitting budget reporting No. 5n, the form of the explanatory note has changed. If earlier it was drawn up in an arbitrary form, and there were instructions only about the composition of the sections of the explanatory note and what main points should be covered, now the explanatory note has a clear structure and filling rules.

The composition of the information that should be reflected in the Explanatory Note, and the order in which they are presented, are given in Section VII "The Procedure for Compiling Separate Sections of the Explanatory Note to Annual, Quarterly Budgetary Reporting" by Order of the Ministry of Finance of Russia No. 5n dated January 21, 2005 (subject to changes dated November 11, 2005 No. 137n).

The explanatory note, among other things, contains 7 tables and 14 applications (document forms):

Sheet1

Name	OKUD code (No. for tables)	Columns to be consolidated
Information about the methods of valuation of assets and liabilities	Table 1	-
Information about the main activities (functions) of the institution	table 2	-
Information on measures to improve the efficiency of spending budget funds	Table 3	-
Information about the reasons for underfunding (education unused balances) during budget execution	Table 4	-
Information on the results of internal control measures	Table 5	-
Information about the inventory	Table 6	-
Information about the results of control measures	Table 7	-
Information on the number of subordinate institutions and the direction of their activities	0503161	1-2
Information about the results of activities	0503162	1-14
Information about changes in the budget schedule	0503163	1-6
Information about the cash execution of the budget	0503164	1-5
Information on the effectiveness of budget spending	0503165	1-2
Information about the implementation of target programs	0503166	1-4
Information about targeted foreign loans	0503167	1-4
Information on the movement of non-financial assets	0503168	2-5
Information on receivables and payables	0503169	1-2
Information about the financial investments of the institution	0503171	1-2
Information about the state (municipal) debt	0503172	1-2
Information on changes in balance currency balances	0503173	1-3
Information about shortages and theft of funds and material assets in budgetary institutions	0503176	2-5
Information on the use of information technology in the activities of a budgetary institution	0503177	2-3

In the forms of documents attached to the Explanatory Note, columns subject to automated processing information in order to summarize the data. The table above indicates which columns should be consolidated when the main manager of budgetary funds draws up a consolidated Explanatory Note based on the data of their subordinate institutions.

On the one hand, the Explanatory Note explains the results of the operations reflected in the accounting of the institution, and on the other hand, it deciphers the functional tasks and functional affiliation of the budgetary institution.

All tables and forms of the Explanatory Note can be divided into two categories. The first category includes tables that are filled out on the basis of data from synthetic and analytical registers of budget accounting. The second category includes tables that reflect the results of the activities of a budgetary institution for the reporting period. Such tables cannot be filled out based only on budget accounting data, since it is required to reflect both the quantitative and qualitative indicators of the institution's activities (both planned and actual), and the main functions and tasks of the institution.

All indicators in the Explanatory Note should be reflected in thousands of rubles.

According to the explanations of the Federal Treasury, tables for which the institution does not have indicators should be submitted only in paper form with dashed lines.

The explanatory note is signed by the head of the institution and the chief accountant (persons replacing them).

Consider filling out the annexes to the Explanatory Note.

Table No. 1. Information on the methods of valuation of assets and liabilities

According to the Instruction on the procedure for compiling and submitting annual, quarterly, monthly budget reports, Table No. 1 should describe the methods of budget accounting used to assess the assets and liabilities of a budgetary institution, as well as operations to change them during budget execution.

The table must provide information on all types of objects that were accounted for by the institution during the reporting period, as well as on the methods of their assessment and the points of reflection in accounting.

When filling out the table, one should be guided by the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated April 26, 2004 No. 70n.

The table is informational and is not subject to consolidation (consolidation).

Example

Table No. 1

Sheet1

Name of the accounting object	Characteristics of the evaluation method	The moment of reflection of the operation in accounting
1	2	3
fixed assets	Acceptance for accounting - at the initial cost. The initial cost is the amount of the institution's actual investments in the acquisition, construction and manufacture of fixed assets. When an institution receives fixed assets under a donation agreement (free of charge), their current cost is recognized as the initial cost. market price as of the date of acceptance for accounting, as well as the cost of services related to their delivery, registration and bringing them into a condition suitable for use.	Date of signing of the acceptance certificate.
		Date of the revaluation
	Write-off - at residual value. Objects worth up to 1,000 rubles are written off at their original cost when put into operation.	Date of signing the write-off act (statement of issuance of material assets for the needs of the institution).
	Free transfer is made at residual value
	Intradepartmental transfer - at book value - initial (replacement) taking into account changes due to reconstruction, modernization, etc.	Date of signing the acceptance certificate
	Reflected in accounting in rubles (since 01/01/2006 in rubles and kopecks).
Intangible assets	Acceptance for accounting at historical cost.	Date of signing the acceptance certificate
	Items previously subject to revaluation are accounted for at replacement cost.	Date of the revaluation
Depreciation	Depreciation is not charged on fixed assets worth up to 1000 rubles inclusive.
	For items of fixed assets and intangible assets worth from 1,000 rubles to 10,000 rubles inclusive, depreciation is charged in the amount of 100% of the book value.	When the object is put into operation.
	For items of fixed assets and intangible assets worth more than 10,000 rubles, depreciation is accrued starting from the 1st day of the month following the month the item was accepted for accounting, on a straight-line basis, at rates calculated based on the useful life of the item. The useful life of fixed assets is determined when the items are accepted for accounting in accordance with the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation of 0101.2002 No. 1) in accordance with the maximum useful life	Monthly, on the last day of the month in the amount of 1/12 of the annual amount
inventories	Acceptance for accounting at actual cost	Date of admission to the institution (date primary document)
	Write-off at the average actual cost (since 01/01/2006 at the actual cost of each unit or at the average actual cost)	Date of issue into service
Finished products	Acceptance for accounting at actual cost	Invoice claim date
	Write-off at actual cost	Date of issue to the customer
Investments in non-financial assets	accrual method	Date of the primary document on admission to the institution (performance of work, provision of services to bring it to a state suitable for use)
Cash in bank accounts	cash method	Based on an extract from a personal account generated by the treasury body (bank statement)
Cash	cash method	Date of statement of income (expenditure) cash warrant
Cash documents	cash method	Date of issue of the stock receipt (expenditure) cash order
Accounts receivable	accrual method
Advances paid	cash method	On the basis of a payment order, an extract from a personal account generated by the treasury body (bank statement)
Accountable amounts	cash method	Date of incoming (outgoing) cash order, advance report
Accounts payable	accrual method	Moment of transfer of ownership (date of invoicing, invoice)
Settlements with the budget	cash method	Date of extract from the personal account, generated by the treasury body (bank statement)
Payments to the budget	accrual method	The moment of occurrence of the obligation in accordance with the tax legislation
Income	Cash method (used in 2005 for budget revenues)	Time of transfer of ownership
	accrual method
Expenses	accrual method	Date of occurrence (date of the consolidated payroll statement, statement of accrued depreciation, received invoice for payment, and other documents)
Limits on budget commitments	cash method	Date of the expense schedule (expenditure notification)
Budget commitments	cash method	The moment the obligation arises (date of conclusion of the contract, invoicing, consolidated payroll, etc.)

Table No. 2. Information about the main activities (functions) of the institution

The table must list all the main functions and activities of a budgetary institution. Each area of ​​activity of the institution must be given a brief description and legal justification (link to legal documents).

These tables are not subject to compilation, the information presented in it is necessary for institutions - the main managers of budgetary funds to monitor the activities of their subordinate institutions - recipients of budget funds.

If a budget institution is an administrator of income, then this fact must be reflected in Table No. 2, if not, then when checking the statements, it becomes clear why expenses exceed income and the result of the institution's activities for the reporting period is negative.

Consider filling out the table using the example of a medical institution - a clinic.

Example

Table number 2

Sheet1

Function name	a brief description of	Legal justification for the emergence of a function
1	2	3
Provision of medical care to the population	First aid (obstetrics, general medicine, dentistry, epidemiology, laboratory diagnostics, nursing, exercise therapy, dietology) Outpatient and polyclinic care, including in a day hospital and a hospital at home Works and services for the examination of temporary disability Works and services for the examination (control) of the quality of medical care Works and services in the examination of professional suitability Works and services for preliminary and periodic medical examinations Works and services in preventive medicine Works and services in the field of epidemiology	charter, Health Law
Provision of paid medical services	Providing the population with additional services to the guaranteed volume of free medical care in the form of preventive, medical diagnostic, rehabilitation, prosthetic, orthopedic and dental care Expansion of the structure of services provided to the population Usage financial resources received for the provision of paid medical services to the population, for the production and social development of the team, as well as the creation additional features to pay employees of the MUSIC.	Regulations on the procedure for providing paid services to the population by municipal medical institutions, license
Ensuring economic activity	Providing employees of the institution with overalls, stationery and household goods	Charter

The primary agency reporting to should be agreed on how much detail each line of business should be described.

Table No. 3. Information on measures to improve the efficiency of spending budget funds

The table should reflect information about the measures that were taken in the reporting period and led to savings in budget funds or allowed them to be spent more efficiently.

Example

Table 3

Sheet1

Taken measures	Results of the measures taken
The introduction of penalties for late delivery advance reports by accountable persons	Possibility to more effectively plan and implement expenses according to the relevant items of the economic classification of expenses.
Introduction of standards for providing employees with stationery	Reduction of expenses under article 340 “Increase in the cost of inventories”
Conclusion of an annual contract for transport services (there is no own transport fleet). Previously, contracts were signed on a monthly basis.	Saving budgetary funds under article 222 "Transport services" due to a discount under an annual contract.
The introduction of norms for the number of damaged forms of strict reporting and penalties for damage to forms in excess of the norm	Saving budgetary funds by reducing costs
Increasing the share of procurement of medicines (food, etc.) on a competitive basis *	Reduction of budget expenditures

Note:
* - the need for procurement of goods, works (services) for state and municipal needs is enshrined in the provisions of the legislation. Specialists of the Ministry of Finance of the Russian Federation at the All-Russian Workshop "Formation of Budget Reporting", held in the Ministry of Finance of Russia on December 14-16, 2005, clarified that in Table No. 3 information on procurement on a competitive basis should not be reflected. Thus, the table should reflect only those activities that are undertaken within the institution, and not on the basis of regulatory legal acts.

Institutions - the main managers can distribute (reduce or increase) the limits of budgetary obligations for their subordinate institutions based on how efficiently they used budgetary funds in the previous period and how they performed their main functions. The GRBS may provide information on such activities in Table No. 3.

Table No. 4. Information on the reasons for underfunding (the formation of unused balances) in the course of budget execution

Table No. 4 is filled in by the main managers of budgetary funds, institutions organizing the execution of budgets, and bodies providing cash services for the execution of budgets.

The table should reflect the results of the analysis on the execution of the text articles of the law (decision) on the budget, indicating the reasons for underfunding and the formation of unused funding balances at the end of the reporting period.

In column 1, you must indicate the article of the law on the budget (federal, on the budget of a constituent entity of the Russian Federation, on the budget of ZATO or local budget), which spells out the functions and responsibilities of the institution. Thus, if there is no reference to an institution in the relevant legal documents, the table is not filled in. If the institution does not have information to fill out this table, then dashes must be put in columns 1-3.

Table No. 4 is informational, its data are not subject to compilation.

Table No. 4

Sheet1

The procedure for filling out table No. 4 can be viewed on the website of the Federal Treasury www.roskazna.ru, where explanatory notes to the statements for 9 months of 2005 of the UFC for the Republic of Altai and the UFC for the Voronezh region are given as an example.

Table No. 5. Information on the results of internal control measures

Table No. 5 reflects information on the activities carried out by the main managers (managers) and budgetary institutions subordinate to them, the purpose of which is to control compliance with the requirements of budget legislation, the preparation of estimates of income and expenses, as well as the correctness of maintaining accounting and reporting.

It is advisable to single out measures of preliminary, current and subsequent internal financial control separately.

Internal control should be carried out at all stages budget process. The head of an institution (GRBS, RBS) is responsible for organizing an effective internal control system both in his institution and in subordinate budgetary institutions.

The internal control of the recipient of budgetary funds is a set of procedures aimed at preventing errors and violations of authorization, tracking and verifying the implementation of operations with budgetary funds.

Internal controls should provide ongoing assessment financial activities institutions; verification of the results from the implementation of activities, whether they meet the tasks and plans that are provided for by the charter of a budgetary institution; informing the head of a budgetary institution about the results of the audit (assessment, investigation, study or revision).

Example

Table 5

Sheet1

Type of control measures (preliminary, current, subsequent)	Name of the event	Violations prevented in the reporting period	Violations of past years identified in the reporting year
Preliminary	Checking the compilation of income and expenditure estimates for 2005 (compliance of the amounts of expenses with the established norms of budget legislation)	no violations found	no violations found
Current	Verification of compliance of the sums of concluded contracts with the level of prices in the region for goods, works and services.	no violations found	no violations found
	Control over the non-exceedance of the amounts of concluded contracts with the balances of the limits of budget obligations for the relevant items of expenditure.
Subsequent	Control over the targeted use of budget funds, compliance with the procedure for working with cash and the procedure for conducting cash transactions.	no violations found	no violations found

Table No. 6. Information on the inventory

Table No. 6 should reflect information on all inventories conducted in the institution during the reporting period. Paragraph 109 of the Instruction on the Procedure for Compiling and Submitting Budget Reporting No. 5n (as amended by Order No. 137n dated November 11, 2005) states that inventory information is provided only at the end of the year. Nevertheless, at the All-Russian Workshop "Formation of Budget Reporting", held at the Ministry of Finance of Russia on December 14-16, 2005, it was noted that Table No. 6 should also reflect information on all inventories for the reporting year, carried out on a mandatory basis in accordance with paragraph 2 of Article 12 federal law No. 129-FZ "On Accounting":

• when transferring property for rent, redemption, sale;
• before preparing annual financial statements;
• when changing financially responsible persons;
• upon detection of facts of theft, abuse or damage to property;
• in the event of a natural disaster, fire or other emergencies caused by extreme conditions;
• in case of reorganization or liquidation of the institution;
• in other cases stipulated by the legislation of the Russian Federation.

Example

Table 6

Sheet1

Date of inventory	Inventory object	Inventory result	Measures to eliminate identified discrepancies
1	2	3	4
01.12.2005	fixed assets	A shortage of overalls (medical gowns) was detected	The shortfall amount was deducted from wages supply manager Ivanova I.M.
01.12.2005	Intangible assets		-
01.12.2005	inventories	Food shortage detected	The detected amount of shortage is within the limits of natural attrition, therefore, by decision of the head, it was written off to the expenses of the institution.
01.12.2005	Cash	No discrepancies with accounting data were found	-
01.12.2005	Accounts payable	No discrepancies with accounting data were found	-
01.12.2005	Accounts receivable	No discrepancies with accounting data were found	-

Table No. 7. Information on the results of control measures

Table No. 7 should reflect information on external control activities that were carried out during the reporting period. Such activities include inspections of the Accounts Chamber, bodies Federal Service financial and budgetary supervision, treasury bodies, control and audit bodies, inspections of the Federal Tax Service and other authorized bodies.

Example

Table 7

Sheet1

Check date	Name of the control body	Check subject	Test Results	Measures based on the results of the audit
1	2	3	4	5
01.06.2005 – 05.07.2005	Control and Audit Department	1. Intended use budget funds	At the expense of budgetary funds, a car damaged as a result of an accident due to the fault of the driver was repaired	An act of violations was drawn up. Head and Chief Accountant brought to administrative responsibility.
		2. Correctness of budget accounting (reflection of transactions, maintenance of budget accounting registers) in accordance with current regulations	No violations found
		3. Compliance with the procedure for working with cash and the procedure for conducting cash transactions.	No violations found

Form 0503161. Information on the number of subordinate institutions and the direction of their activities

The form is filled in by institutions - the main managers (managers) of budgetary funds, which in this table reflect information on the number of subordinate institutions and sections of the functional classification of expenses for which they are financed.

Example

Sheet1

Form 0503162. Information on the results of activities

This table belongs to the second category of tables and will require the participation of industry specialists, for example, specialists from the planning department, the department economic analysis and etc.

The table must reflect the quantitative and qualitative (statistical) indicators of the institution.

For example, for medical institutions such quantitative and qualitative indicators can be:

• number of visits;
• the number of house calls served;
• number of bed days;
• the number of services provided during the reporting period;
• types of services;
• the amount of funds received (for paid services), etc.

Form 0503162 indicators are subject to consolidation, therefore, the list of indicators must be determined by the main manager of budgetary funds and communicated to all subordinate institutions. That is, there must be an appropriate administrative document that contains codes, names of indicators and units of their measurement, according to which a report should be drawn up by all subordinate institutions.

If the institution does not have instructions on how to fill out this form, then it should not be filled out, otherwise problems will arise on the reporting set.

Sheet1

Name of indicator	Unit measurements	In fact, for the previous reporting period	During the reporting period										As planned for the upcoming reporting period
			1 quarter		2 quarter		3 quarter		4 quarter		total
			according to plan	actually	according to plan	actually	according to plan	actually	according to plan	actually	according to plan	actually
1	2	3	4	5	6	7	8	9	10	11	12	13	14

Form 0503163. Information on changes in the budget list of the main manager of budget funds

To be filled in by institutions - the main managers of budgetary funds. In the form, it is necessary to reflect, in the context of budget classification codes, information about changes in the budget list made in the reporting period, and also indicate the reasons for these changes.

According to the explanations of the specialists of the Federal Treasury, form 0503163 is filled out not only for expenses, but also for income, and only for those sections that have undergone changes in the reporting year. In column 1, the data are reflected in the context of sections and subsections of the functional classification of expenses and in the context of types of income. In column 6, you must indicate a link to normative act, on the basis of which changes were made to the budget list.

Sheet1

Code of the section, subsection according to the functional classification of expenses	Approved for a year by the law (decision) on the budget, rub.	Approved for the reporting period		The difference between the updated budget list and approved budget assignments, rub.	Reasons for deviations
		budget painting, rub.	updated budget list, rub.
1	2	3	4	5	6

Form 0503164. Information on cash execution of the budget

In accordance with the explanations given at the All-Russian Workshop "Formation of Budget Reporting", held at the Ministry of Finance of Russia on December 14-16, 2005, information on the cash execution of the budget for the reporting period should be displayed in form 0503164, while in column 1 "Budget reporting code classification"

• income should be reflected only in the context of groups and subgroups,
• expenses - in the context of sections and subsections of the functional classification of expenses,
• and for sources of financing the budget deficit, only their types are indicated.

Column 2 "Appointed in accordance with the updated budget list, rub." filled in on the basis of the relevant regulatory document (the law on the budget, the approved consolidated budget schedule). For expenses, these are annual assignments; for incomes and sources of financing the budget deficit, these are assignments approved by the revised consolidated budget schedule.

Column 3 is filled in on the basis of budget accounting data, and the data reflected in it must be the same as in the Report on budget execution (f.0503127).

In columns 4 and 5, you should indicate the amount and reasons for deviations in cash execution from the updated budget schedule. Reasons for deviations can be:

• change in the macroeconomic situation;
• changes in legislation;
• cost blocking;
• seasonality of expenses;
• the duration of the terms of the conclusion of state contracts;
• late submission of payment documents;
• reservation of funds;
• failure to meet the limits of budgetary obligations;
• changing the payment schedule, etc.

Example

Sheet1

Budget classification code	Appointed in accordance with the updated budget list, rub.	Fulfilled (cash execution of the budget), rub.	Deviation of cash execution from the revised budget schedule
			amount, rub.	reasons for deviations
1	2	3	4	5
901	5 000 000	4 867 900	132 100	1. Failure to submit for accounting contracts for utility services 2. Changing the payment schedule

According to the order of the Ministry of Finance of Russia dated November 11, 2005 No. 137n, data on all columns, including column 5 "Reasons for deviations", are subject to consolidation in this form. We recommend that the GRBS compile a classifier of reasons for use by subordinate institutions, which will allow consolidating data on the reasons for deviations.

Under the treasury system of budget execution at the end of the reporting year, cash execution is usually equal to the approved budget assignments. The excess of the latter over cash execution means that there are balances of budget funds unused before December 31, which, in accordance with the provisions of the Budget Code of the Russian Federation, are subject to return to the appropriate budget.

Form 0503165. Information on the effectiveness of budget expenditures

Form 0503165 should reflect the results of the analysis (if possible in a quantitative assessment) of the relationship between the volume (structure) of budget expenditures and the results obtained in the main areas of activity (main functions).

Columns 1 and 2 are filled in on the basis of budget accounting data and are subject to consolidation when the chief manager draws up a summary explanatory note.

In column 3, you need to indicate for what purposes the budget funds were spent for each section and the result.

Sheet1

Form 0503166. Information on the implementation of target programs

To be completed by institutions that receive funds under targeted programs. In column 1, you should indicate the name of the program (subprogram) in which the institution participates, in column 3 - approved budget allocations within the framework of this program (subprogram), in column 4 - execution. Column 5 should describe what activities were planned for the reporting year within the framework of the target program, column 6 - what was actually achieved, column 7 - the reasons for the non-fulfillment of the planned activities.

When the chief manager draws up a summary Explanatory Note, the data of columns 1-4 are consolidated, the data of the remaining columns are used by the GRBS to monitor the implementation of targeted programs by institutions subordinate to it.

Sheet1

Program, subroutine		Approved by revised budget list, rub.	Fulfilled	Events		Reasons for deviations
Name	the code			planned	implemented
1	2	3	4	5	6	7
-	-	-	-	-	-	-

Form 0503167. Information on targeted foreign loans

To be filled in if during the reporting period the institution was provided with target foreign loans. The form should reflect the types of targeted foreign loans used in accordance with the Program of State External Borrowings, the purposes of use and information on their achievement, disclosing the reasons for not achieving the set goal.

Sheet1

Name of creditor	loan agreement		Amount of credit used, rub.	Purpose of using borrowed funds	The degree of achievement of the goal
	the date	room
1	2	3	4	5	6
-	-	-	-	-	-

Form 0503168. Information on the movement of non-financial assets

When compiling the Explanatory Note, it is necessary to provide information on the movement of non-financial assets of the institution for the reporting period. At the same time, information must be provided separately for all types of fixed assets, intangible assets, non-produced assets and inventories.

In accordance with the explanations given at the All-Russian Workshop "Formation of Budget Reporting", information should be provided for each analytical account of accounting for non-financial assets separately.

Example

cars and equipment

(name of non-financial asset)

Sheet1

Name of indicator	Line code	Sum
		Total	including
			on budgetary funds	on extrabudgetary funds
1	2	3	4	5
Balance at the beginning of the year	10	680 000	560 000	120 000
Received, total	20	150 000	100 000	50 000
including purchased	21	120 000	70 000	50 000
received free of charge	22	30 000	30 000	-
surplus credited	23	-	-	-
as a result of revaluation	24	-	-	-
Retired, total	30	55 300	37 000	18 300
including implemented	31	53 000	35 000	18 000
donated	32	-	-	-
scrapped due to damage	33	2 000	2 000	-
written off due to emergencies	34	-	-	-
write-off shortfall	35
of them by the perpetrators	36	300	-	300
at the expense of the institution	37	-	-	-
spent on needs institutions	38	-	-	-
Retired as a result of revaluation	39	-	-	-
Balance at the end of the reporting period		774 700	623 000	151 700

When compiling the form for fixed assets, line 38 "spent for the needs of the institution" should reflect the data on write-offs of fixed assets worth up to 1000 rubles inclusive, written off at the time of putting into operation.

In addition, the Explanatory Note should provide information on the technical condition, efficiency of use and provision of the institution and its structural divisions with fixed assets (correspondence of the size, composition and technical level of funds to the real need for them). Also, it should be indicated what activities were carried out by the institution during the reporting period to improve the condition and safety of fixed assets, the characteristics of completeness and information on the timeliness of receipt of inventories.

Form 0503169. Information on receivables and payables

The form as of January 1 of the year following the reporting one should reflect information on the status of settlements on accounts receivable and accounts payable with an explanation of the reasons for the formation of amounts of debt.

The forms are drawn up separately for budgetary and extrabudgetary activities, as well as for accounts payable and receivables, so in total 4 forms 0503169 must be drawn up.

Form 0503169 is filled out based on the data of the General Ledger of Accounts:

• 020500000 "Settlements with debtors on income", 020600000 "Settlements on issued advances", 020700000 "Settlements on loans issued", 020800000 "Settlements with accountable persons" and 020900000 "Settlements on shortages" - accounts receivable;
• 030200000 "Settlements with suppliers and contractors", 030300000 "Settlements on payments to the budget" and 030400000 "Other settlements with creditors" - accounts payable.

In column 1, you should indicate the 26-digit number of the budget accounting account, in column 2 - the amount of debt. These two columns are subject to a set.

Columns 3 - 5 contain information about organizations of creditors (debtors), documents - the grounds for the occurrence of debt and the causes of debt and are needed by the main managers to control the settlements of subordinate institutions.

Example

Sheet1

Budget account number	Amount, rub.	Name of the debtor (creditor)	Date, document number - grounds for the occurrence of debt	The reason for the formation of debt
1	2	3	4	5
05510037500000327130204730	6 000	MUP "Customer Service"	Contract no. 14-89/14 dated 01/03/2005	No limits on budgetary obligations under Article 223
05510037500000327130402730	4 580	Sergeev Andrey Ivanovich	Payroll No. 12 of December 21, 2005	Unpaid wages due to illness of an employee

Form 0503171. Information about the financial investments of the institution

The table should provide information on financial investments made by a budgetary institution in the reporting year, as well as provide a legal justification for the presence of financial investments.

Sheet1

When compiling a summary Explanatory Note, the data of columns 1 and 2 are consolidated.

Form 0503172. Information on the state (municipal) debt

Information on the state (municipal) debt, if any, should be reflected in the context of debt obligations. Basically, it is filled in by the main managers of budgetary funds and bodies organizing the execution of budgets.

Sheet1

The form is filled out on the basis of the General Ledger data on accounts 030101000 "Settlements with creditors on domestic debt obligations" and 030102000 "Settlements with creditors on external debt obligations". Column 1 should reflect the 26-digit account number, column 2 - the amount of debt. The data in columns 1 and 2 are subject to consolidation when the chief manager draws up a consolidated Explanatory Note.

Form 0503173. Information on changes in the balance of the balance sheet currency

This table is filled in if there have been changes in the balance sheet currency as of January 1 of the reporting year and on the reporting date. Such a situation, for example, may arise due to errors in the transfer of balances when switching to new instruction on budget accounting, if a revaluation of the institution's assets was carried out or if accounting errors made in the previous reporting period were discovered and corrected, as well as in the event of reorganization and transfer of the institution to another subordination.

When compiling a summary Explanatory Note, the main managers, instead of form 0503173, submit in electronic and paper form a Certificate of change in the balance of the balance sheet currency in the form presented in Appendix 3 to the letter of the Ministry of Finance of Russia dated 05.09.2005 No. 42-7.1-01 / 2.4-250 and Appendix 5 to the letter of the Ministry of Finance of Russia dated September 22, 2005 No. 02-14-10a / 2695.

Sheet1

Budget account number	Balance at the end of the previous financial year	Balance at the beginning of the reporting financial year	Reason for discrepancy
1	2	3	4
-	-	-	-

Column 1 is called "Budget accounting account number", and the data of the Budget Execution Balance at the end of the previous year and at the beginning of the current year are compared. The balance, as you know, is formed according to the account code (9 characters), therefore, it would be more correct in this form to reflect not the account number (26 characters), but the budget accounting account code (9 characters).

To avoid problems with the host organization budget reporting, you should agree on the rules for filling out form 0503173 with the main manager.

Form 0503176. Information on shortages and theft of funds and material assets in budgetary institutions

It is necessary to provide information on the shortages of financial and non-financial assets of the institution identified during the reporting period, recorded on account 0209000 "Calculations for shortages". This form is similar to the previously used form No. 15 (approved by order of the Ministry of Finance of the Russian Federation of June 15, 2000 No. 54n) and is filled out in a similar manner.

Also, after the tabular part, the text must indicate what measures were taken by the institution to identify and replenish the amounts of shortages.

Example

Sheet1

Name of indicator	Line code	Sum
		Total	including
			on budgetary funds	on extrabudgetary funds
1	2	3	4	5
Balance due at the beginning of the year	010	-	-	-
including awarded by the court	011	-	-	-
	012	-	-	-
Shortages and thefts of funds and material assets have been established since the beginning of the year, total	020	1 400	1 400	-
of which attributed to the perpetrators by a court decision	030	-	-	-
Collected from the perpetrators	040	1 400	1 400	-
Written off by the institution	050	-	-	-
Balance of debt at the end of the year (lines 010 + 020 - 040 - 050)	060	-	-	-
awarded by the court	061	-	-	-
is under investigation	062	-	-	-

During the inventory conducted on December 1, 2005, a shortage of property was revealed - medical gowns in the amount of 10 pieces total cost 1200 rubles. The supply manager Ivanova I.M. was recognized as the guilty person. By the decision of the head, from the salary of Ivanova I.M. the market value of the missing property was retained - 1400 rubles.

Form 0503177. Information on the use of information technology in the activities of a budgetary institution

The table reflects the costs of purchasing and upgrading computer equipment, the costs of acquiring non-exclusive (licensed) rights to software and databases (including copies of computer programs and databases on various media (CDs, CD-ROMs, etc.). etc.), expenses for the creation of software and databases (including the payment of a state contract for the execution of work on the creation of computer programs or databases), as well as for the acquisition of exclusive rights to them from copyright holders, as well as expenses for other activities in the field of information technology (connection to computer networks, creation and support of Internet sites and information systems, installation, adjustment of a local area network, maintenance, maintenance, technical support and administration of computer equipment, systems for transmitting, displaying and protecting information, etc. .P.).

In addition, it is necessary to provide a justification for the expediency of the expenses incurred (support for current activities, technical re-equipment, other purposes).

Example

Sheet1

Name of indicator	Line code	Amount, rub.	The main purposes of the expenses incurred
1	2	3	4
Acquisition costs: computer science	10	150 000	Ensuring current activities (equipment of accounting and information department)
non-exclusive (licensed) rights to software and databases	20	45 000	Acquisition of software to automate budget accounting and reporting
Expenses for the creation of software and databases, as well as the acquisition of exclusive rights to them	30	-	-
Expenses for other activities in the field of information technology	40	15 000	Signed a contract for maintenance during the year of the software
Total	50	210 000

In order to fill out this form, it is necessary to keep analytical records for each acquired object in the context of the types of costs indicated in the form 0503177.

Features of the preparation of the Explanatory Note by the bodies organizing the execution of budgets and the bodies providing cash services for the execution of the budget

Submission of an annual report on the execution of the budget of the corresponding level by the bodies organizing the execution of budgets and the bodies providing cash services for the execution of budgets must be accompanied by the submission of an Explanatory Note, which should contain the results of the analysis of the execution of the relevant budget.

If the data of the tables that are filled in by all budget recipients are needed by higher organizations for control and effective operational management, then when drawing up the Explanatory Note to the consolidated Report on budget execution, these data are not needed. The Explanatory Note reflects only those data that characterize the execution of the budget in terms of revenues, expenditures and sources of financing the budget deficit.

After compiling a report on budget execution, it is necessary to analyze the reporting indicators, and the Explanatory Note should:

When analyzing reporting indicators, one should use the methods of structural, dynamic and factor analysis.

When comparing the structure of revenues, expenditures and sources of financing budget deficits in 2005 with those in 2004, problems may arise, since from January 1, 2005, by order of the Ministry of Finance of Russia dated December 10, 2004 No. 114n, a new budget classification. Therefore, before comparing the indicators of these two reporting periods, they should be brought to a form convenient for comparison.

The Explanatory Note also states:

• provide information on the activities carried out during the reporting period and aimed at improving the qualifications and training of accountants, to assist them in working in the new conditions. Such events can be seminars, workshops, conducted both on their own and with the involvement of specialists, the creation of a methodological council, etc.;
• describe the problems encountered in the execution of the budget in this reporting period;
• provide information on control measures taken to inspect budgetary institutions.