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Accounting for non-cash funds in budgetary institutions. Accounting for funds in a budgetary institution. Control over the completeness and legality of the use of funds in a budgetary institution

Account 020104000 "Cashier"

The account is designed to record the movement of cash in the currency of the Russian Federation and in foreign currency at the cash desk of the institution.

When registering and accounting for cash transactions, institutions are guided by the procedure for conducting cash transactions in the Russian Federation established by the Central Bank Russian Federation, taking into account the following features.

Acceptance of cash from individuals produced according to strict reporting forms - Receipts (f.0504510) and Credit cash orders (f.0310001). In case of acceptance of cash by authorized persons, the latter daily hand over to the cash desk of the institution the funds registered by the Register of Delivery of Documents, with receipts (copies) attached.

When issuing cash from the cash desk to distributors, determined by order of the head of the institution and with whom agreements on full material liability have been concluded, the account is kept by the cashier in the Book of Accounts issued to distributors of money for the payment of wages, allowances for military personnel and scholarships.

When issuing cash from the cash desk against the account of several persons, instead of individual Cash Debit Orders (f.0310002), the Statement for issuing money from the cash desk to accountable persons (f.0504501) is used.

Accounting for cash transactions in institutions both in the currency of the Russian Federation and in foreign currencies is kept in the Cash Book (f.0504514).

The receipt and expenditure of cash in foreign currency are kept on separate sheets of the Cash Book (f.0504514) by type of foreign currency.

Accounting for cash flow transactions on account 020104000 "Cashier" is kept in the Operations Journal for the account "Cashier" on the basis of cash reports.

The procedure for conducting cash transactions on the territory of the Russian Federation is regulated by the decision of the Board of Directors of the Central Bank of the Russian Federation No. 40 93 (95) No.

19. Accounting for settlements with accountable persons.

Account 020800000 "Settlements with accountable persons"

The account records settlements with accountable persons on advance payments issued to them.

Advances for reporting are issued by order of the head of the institution on the basis of a written application by the recipient indicating the purpose of the advance and the period for which it is issued. On the application for the issuance of amounts under the report, the accounting officer puts down the corresponding account of the analytical accounting of account 020800000 "Settlements with accountable persons" and makes a note that the accountable person has no debt on previous advances.

Accountable persons shall submit an Advance Statement on the expenditure of advance amounts with documents confirming the expenses incurred. The documents attached to the Expense Report are numbered by the reporting person in the order in which they are recorded in the report.

Analytical accounting of settlements with accountable persons is maintained in the Journal of settlements with accountable persons or in the Card of Accounting for Funds and Settlements.

Operations on the account are made out by the following accounting records:

D 020800000, K 020104610 - issuance of amounts to accountable persons;

D 010500000, K 020800000 - the amounts of expenses incurred accepted for accounting in accordance with the advance report approved by the head;

D 020104510, K 020800000 - returned balances of accountable amounts;

Registration of receipt and issuance of cash at the cash desk of the institution

The composition of the financial assets of a budgetary institution on account 020100000 "Cash of the institution" takes into account the movement of funds in bank accounts, at the cash desk, as well as the movement of monetary documents.

Account 0 201 04 000 "Cashier" is intended to account for cash at the cash desk of an institution. Accounting for the relevant operations is carried out in the Journal of operations on the account "Cashier" on the basis of cash reports.

When processing and accounting for cash transactions, institutions are guided by the Procedure for Conducting Cash Transactions in the Russian Federation, approved by the decision of the Board of Directors of the Bank of Russia dated September 22, 1993 N 40, taking into account the following features.

Cash is accepted at the cash desk using the following documents:

Receipts (f. 0504510);

Credit cash order (f. 0310001).
Note. Receipts are used if cash is accepted in the prescribed manner from individuals without the use of cash registers. If this is done by persons authorized by the institution, they must daily hand over to the cashier the money received, drawn up by the Register of Delivery of Documents, with receipts (copies) attached.
If the cashier issues cash from the cash desk to distributors with whom agreements on full liability have been concluded, he makes entries in the Book of Accounts issued to distributors of money for the payment of wages, allowances for military personnel and scholarships.

If money is issued from the cash desk under the account of several persons, instead of individual Cash Outflow Orders (f. 0310002), the Statement for issuing money from the cash desk to accountable persons (f. 0504501) is used. Such statements can be drawn up separately for wages, household expenses and other needs. Each completed statement is drawn up as an expense cash warrant.

Accounting for cash transactions is carried out in the Cash Book (f. 0504514), which is used to account for cash both in rubles and in foreign currency. At the same time, the receipt and expenditure of cash foreign currency is kept on separate sheets of the cash book by type of currency.

If cash transactions are automated in an institution, the rules for maintaining a cash book must also be observed.

Provision of budgetary institutions with cash

Provision of budgetary institutions with cash since January 1, 2009 is carried out in accordance with the Rules for providing cash to recipients of funds from the budgets of the budget system of the Russian Federation, approved by order of the Ministry of Finance of Russia dated 03.09.2008 N 89n, hereinafter - Order N 89n, which establish the procedure for providing territorial OFC bodies in cash of recipients of federal budget funds.

Operations to provide cash to recipients of budget funds and their authorized divisions, operations to deposit cash by recipients of budget funds are recorded on accounts opened by the UFK, in divisions of the settlement network of the Bank of Russia or credit institutions.

Checkbooks are issued to a budgetary institution free of charge by the OFC on the basis of an application submitted by him for receipt of cash checkbooks and are subject to accounting and registration in the journal of registration of forms of cash checkbooks.

Before issuing a check book to a recipient of budget funds, an authorized employee of the OFC checks the availability of all cash checks in this check book and stamps or writes on the reverse side of each cash check the full or abbreviated name of the recipient of budget funds.

Responsibility for the safety and accounting of checkbooks received at the OFK rests with a budgetary institution.

Note. To receive cash, the recipient of budget funds submits to the OFC at the place of service no later than the day preceding the day of receipt of cash, an application for cash receipt (form code according to KFD 0531802), which is drawn up by the institution separately for each type of funds at the expense of which cash was issued: budget funds, funds from income-generating activities, additional budget financing, funds for the implementation of operational-search activities, funds received at the temporary disposal of recipients of budget funds.
Simultaneously with the application, the institution submits to the OFC body a cash check drawn up separately for each application.

The OFC checks the correctness of the formation and, if the application meets the requirements established by the OFC, accepts it for execution.

After the authorization procedure, the institution fills in a cash receipt. If the money check complies with the requirements, on the front side of the money check accepted from the institution and verified by the OFK, an imprint of the OFK seal is affixed.

If within ten days from the date of issuing the cash check, not counting the day of issue, the cash check was not presented by the recipient of the budget funds to the cash desk of the bank institution, the OFC issues a payment order for the return of the unclaimed amount.

Unused cash is deposited into the appropriate account of the institution by type of funds: budget funds, funds from income-generating activities, additional budget financing, funds for the implementation of operational-search activities, funds received at the temporary disposal of recipients of budget funds.

Contribution by the recipient of funds from the budget in cash to the cash desk of a bank institution is made on the basis of the Announcement for a cash contribution (form code according to OKUD 0402001). The declaration for the contribution is made separately for each type of funds.

Accounting for the receipt of cash at the cash desk

Cash can be transferred from the account to the cash desk of the institution in the following ways:

From the personal account of the institution opened with the body providing cash services for the execution of budgets (Federal Treasury);

From an accountable person.

Based on the procedure for obtaining cash, defined in Order No. 89n, there is a time gap between filing an application and drawing up a cash receipt and directly posting funds at the cash desk of an institution. According to the Instructions for Budget Accounting, in this case it is necessary to use account 0 210 03 000 "Settlements for cash transactions of the recipient of budget funds."
Example

The institution has a personal account in the Federal Treasury. To pay wages, the institution needs 650,000 rubles. The institution applied for cash, the funds were received by the institution, and the salary was issued from the cash desk. The accountant wrote:

N p / p	Contents of operation	Debit	Credit	Amount, rub.
1		121003560	130405211	650 000
2		120104510 "Receipts at the box office"	121003660	650 000
3	Salary issued	130201830	120104610 "Disposals from the box office"	650 000

firstly, the activity code will change;

secondly, instead of account 0 304 05 000 "Settlements on payments from the budget with the bodies organizing the execution of budgets" account 2 201 01 000 "Institutional funds in bank accounts" will be used.

Example

To pay wages at the expense of funds from entrepreneurial activities, the institution applied for cash in the amount of 100,000 rubles. The funds were received by the institution, and wages were issued from the cash desk. The accountant wrote:

N p / p	Contents of operation	Debit	Credit	Amount, rub.
1	Apply for cash	221003560 "Increase in accounts receivable on operations with cash funds of the recipient of budgetary funds"	220101610 "Disposal of funds of the institution from accounts"	100 000
2			18 "Disposals of cash funds from accounts institutions"	100 000
3	Received cash at the checkout	220104510 "Receipts at the box office"	221003660 "Reduction of accounts receivable on operations with cash funds of the recipient of budgetary funds"	100 000
4	Salary issued	230201830 "Reduction of accounts payable on wages"	220104610 "Disposals from the box office"	100 000

When funds are returned from the accountable person to the cash desk, this operation on the basis of an incoming cash order will be reflected as shown below.

Example

An employee of the institution returned the unused accountable amount - 200 rubles. (money was previously given to the employee for the purchase of inventories). The accountant wrote:

When a budgetary institution provides paid services, funds can pass through the cash desk of the enterprise.

In this case, a cashier's check for the cost of the service provided must be punched or an incoming cash order (form 0310001) or a receipt (form 0504510) must be issued.
Example

The hospital provided a paid service for 500 rubles.

N p / p	Contents of operation	Debit	Credit	Amount, rub.
1	The check for the rendered service is broken, the incoming cash order	220104510 "Receipts at the box office"	240101130 "Income from market sales"	500
2	Delivery of proceeds to the Federal Treasury. Announcement for a cash contribution, an expense cash warrant	221003560 "Increase in accounts receivable on operations with cash funds of the recipient of budgetary funds"	220104610 "Disposals from the box office"	500
3	Receipt of money to the personal account on the basis of an extract	220101510 "Receipts of funds to the bank accounts of the institution"	221003660 "Reduction of accounts receivable on operations with cash funds of the recipient of budgetary funds"	500
4	Reflection of the received amounts on the off-balance account for KOSGU 130 (Income from market sales)	17		500

Budgetary institutions can make cash settlements with buyers and customers for finished products, services rendered or work performed.

Example

The institution carries out entrepreneurial activities. Buyers contributed to the cashier 14,000 rubles. The accountant wrote:

Accounting for cash spending operations of a budgetary institution

Cash can be spent from the cash desk of the institution in the following ways:

depositing cash by an institution that has a personal account with the body providing cash services for the execution of budgets (Federal Treasury);

issuance of cash under the report;

the issuance of wages and allowances;

the issuance of scholarships;

issuance of remuneration amounts to persons who are not on the staff of the institution under civil law contracts;

issuance of deposit debt.

The cash accepted by the bank is credited to the OFC account, and the institution is issued a receipt for declaring a cash contribution.

Bank of Russia Letter No. 190-T dated December 4, 2007 clarified certain issues related to the application of its Instruction No. 1843-U dated June 20, 2007. Let us remind the readers of the magazine that this instruction of the Bank of Russia set the maximum limit for cash settlements per transaction in the amount of 100,000 rubles. So, in this letter, the Bank of Russia emphasizes that this limit applies to settlements between organizations, individual entrepreneurs or between an organization and an individual entrepreneur. The limit does not apply to the issuance of salaries to employees or the provision of loans to them. The Bank also noted that the above instruction does not set any time limits, for example, for settlements during the day. The limit is valid only for settlements under one agreement (concluded between organizations, between an organization and an individual entrepreneur or between two entrepreneurs) and does not depend on the duration of the agreement and the frequency of settlements under it.

Example

From the cash desk of a budgetary institution that does not have a personal account with the Federal Treasury, cash was deposited into a bank account in the amount of 2920 rubles. The accountant wrote:

At the same time, this amount is reflected on the off-balance account 18 "Withdrawal of funds from the accounts of the institution", since this operation relates to the restoration of previously transferred funds.

When returning unused cash, a time gap is also formed between the return of funds to the bank and the reflection of this return on the personal account in the Federal Treasury. When reflecting this transaction, you should also use account 0 210 03 000 "Settlements on cash transactions of the recipient of budgetary funds."
Example

The institution deposited wages and returned unused cash in the amount of 5,000 rubles. The accountant made the following entries:

N p / p	Contents of operation	Debit	Credit	Amount, rub.
1	Returned unused cash	121003560 "Increase in accounts receivable on operations with cash funds of the recipient of budgetary funds"	120104610 "Disposals from the box office"	5000
2	The cash expense was restored on the basis of the Certificate (f. 0504833) attached to the extract from the personal account	130405211 "Settlements on payments from the budget with financial authorities on wages"	121003660 "Reduction of accounts receivable on operations with cash funds of the recipient of budgetary funds"	5000
3	Salary deposited	130201830 "Reduction of accounts payable on wages"	130402730 "Increase in accounts payable for settlements with depositors"	5000

After recovery, the employee was given the amount due to him. The accountant wrote:

N p / p	Contents of operation	Debit	Credit	Amount, rub.
1	Apply for cash	121003560 "Increase in accounts receivable on operations with cash funds of the recipient of budgetary funds"	130405211 "Settlements on payments from the budget with financial authorities on wages"	5000
2	Received at the cash desk cash for issuance to depositors	120104510 "Receipts at the box office"	121003660 "Reduction of accounts receivable on operations with cash funds of the recipient of budgetary funds"	5000
3	Deposited wages issued	130402830 "Reduction of accounts payable on settlements with depositors"	120104610 "Disposals from the box office"	5000

If the operations for the return of funds are related to the entrepreneurial activities of a budgetary institution and are carried out through a personal account for accounting for extra-budgetary funds in the Federal Treasury, then the accounting entries will be slightly different:

firstly, the activity code will change;

secondly, instead of account 0 304 05 000 "Settlements on payments from the budget with financial authorities" account 2 201 01 000 "Institutional funds on accounts" will be used.

Organizational cash is cash held in the cash desk of the enterprise, in bank accounts, as well as in the form of non-cashed securities. The main tasks of cash accounting are:

accurate, complete and timely accounting of these funds and operations on their movement;

control over the availability of funds and monetary documents, their safety and intended use;

control over compliance with cash and settlement and payment discipline;

identification of opportunities for more rational use of funds.

Accounting in budgetary organizations has specific features due to the legislation on the budgetary device and the budgetary process.

These features include:

organization of accounting in the context of budget classification items;

control over the execution of the cost estimate;

transition to the treasury system of budget execution;

allocation in the accounting of cash and actual expenses, etc.

The fundamental document regulating the procedure for registration and accounting of cash transactions is the Procedure for conducting cash transactions in the Russian Federation, approved by the Decision of the Board of Directors of the Central Bank of Russia on September 22, 1993 No. 40. However, when registering and accounting for cash transactions, budgetary institutions are guided by the procedure for conducting cash transactions in the Russian Federation, established the Central Bank of the Russian Federation, taking into account some features.

Accounting for funds in a budgetary institution

The budgetary accounting of the institution's funds should ensure the correct documentation and timely reflection in the accounting registers of the receipt and disposal of financial assets, control over their safety and correct use.

Account 020100000 "Cash of the institution" is intended for accounting by the institution of the movement of funds in bank accounts, at the cash desk, as well as for accounting for the movement of monetary documents.

The following accounts are used to record cash flow transactions:

020101000 "Institution's funds in bank accounts";

020102000 "Institutional funds in temporary disposal";

020103000 "Funds of the institution are on the way";

020104000 "Cashier";

020105000 "Money documents";

020106000 "Letters of credit";

020107000 "Funds of the institution in foreign currency".

Operations on account 020101000 "Institutional funds in bank accounts" can be divided into two groups:

1) cash flow operations, when the institution does not have a personal account in the treasury, and financing is carried out by transferring money to a bank account;

2) transactions with funds received from income-generating activities.

From the text of Instruction No. 25n, it follows that on account 020101000, transactions with funds received from entrepreneurial activity are taken into account, even if the institution has a special personal account in the treasury.

Receipt and write-off of funds from account 020101000 "Cash of the institution in bank accounts" are reflected in the extract from the personal account, which is the main accounting register for this account. The statement reflects transactions for the operating day and:

Incoming at the beginning of the day and outgoing at the end of the day balances of extrabudgetary funds;

The amount of extra-budgetary funds received for a given business day for each operation;

The amount of cash expenditure and its recovery for a given operating day for each transaction according to the relevant indicators of the economic classification of expenditures of budgets of the Russian Federation;

Other payments (payment of taxes and fees to the budgets of various levels in accordance with the classification of budget revenues of the Russian Federation and other transfers provided for by the permit and not related to expenses);

Numbers and dates of settlement, cash and payment documents corresponding to the specified operations.

Statements from a personal account and attachments to them are issued against receipt to persons entitled to the first or second signature on this account, or to another person acting under a power of attorney. If a budget recipient discovers amounts erroneously reflected in his personal account, it is necessary to notify the federal treasury body of this in writing no later than three working days after receiving the extract.

As a rule, budgetary institutions most often face two problems:

Crediting received funds to the account of outstanding amounts (in case of inaccurate indication of the name of the recipient);

Transfer of funds without the right to spend (if the payment document does not contain a reference to the source of formation of extra-budgetary funds or the source does not correspond to that specified in the permit).

In both cases, additional information signed by the head and chief accountant is submitted to the federal treasury body, specifying the name of the recipient or the source of extra-budgetary funds. In order to avoid such situations, you can bring to your counterparties the exact payment details, as well as the code and name of the source of extra-budgetary funds.

Transactions with funds received from income-generating activities.

These funds can be divided into two groups:

Cash received from entrepreneurial activity, that is, funds received for the sale of finished products, work performed and services rendered;

Funds transferred to budgetary institutions within the framework of targeted financing, that is, grants, donations, gratuitous assistance (assistance).

Cash from the provision of additional paid services. These funds are extrabudgetary funds.

The procedure for obtaining permits for opening personal accounts for accounting for funds from entrepreneurial activities is regulated by order of the Ministry of Finance of Russia dated June 21, 2001 No. 46n. The grounds for opening such personal accounts are:

General permits for opening personal accounts in the territorial bodies of the Federal Treasury to the chief administrator of federal budget funds and institutions subordinate to him, issued by the Federal Treasury to the chief administrators of federal budget funds;

Permits to open personal accounts in the territorial bodies of the Federal Treasury, issued in accordance with general permits by the main administrators and administrators of federal budget funds to recipients of funds.

Consider the procedure for compiling an extract from a personal account.

When determining budget classification codes (column 1), it is necessary to be guided by the Instructions on the Procedure for Applying the Budget Classification of the Russian Federation.

In this column, according to the statement of the institution under study, the codes of the functional classification of expenditures of the budgets of the Russian Federation are indicated, which is a grouping of expenditures of budgets of all levels and reflects the direction of budget funds for the implementation of units of the sector government controlled and local self-government of the main functions, the solution of socio-economic problems.

The first three characters indicate the name of the direct recipients of funds from the federal budget. In our case: 057 - Ministry of Culture and Mass Communications of the Russian Federation.

The functional classification code itself takes 14 characters, including: a section - 2 characters, a subsection - 2 characters, a target article code, including a program section, - 7 characters, and an expense type code - 3 characters.

The first level of functional classification - sections, reflects the direction of financial resources for the implementation of the main functions of the state. The functional classification contains 11 sections and 84 subsections, which are the second level of the functional classification, specifying the direction of budgetary funds for the performance of state functions within the sections.

The structure of subsections of the functional classification is built on the principle of detailing the main functions, further detailing of expenses is carried out at the level of target items and types of expenses of the functional classification in the process of forming the corresponding budgets of the budget system.

Target articles form the third level of the functional classification, providing a binding of budget allocations to specific areas of activity of the subjects of budget planning and participants in the budget process, within the subsections of the functional classification.

Within the framework of target items and types of expenses, expenses for the implementation of target programs or non-program parts are allocated.

Types of expenditures, forming the fourth level of functional classification, detail the direction of financing budget expenditures, both by target items and by target programs of budget expenditures.

Hence: section and subsection: 0702 - General education; Target Article: 4230000 - Establishments for out-of-school work with children; economic classification of expenses: 211 - wages, 212 - other payments, 213 - accruals for wages, 221 - communication services, 223 - utilities, 225 - property maintenance services.

During the reporting operating day, expenses were incurred: accrued for wages - 61,026.38 rubles.

There were no operations to restore the incurred expenses for this operational day.

Accounting for transactions on the movement of funds on account 020101000 is carried out in the Journal of transactions with non-cash funds on the basis of documents attached to bank statements.

Operations on the receipt of funds are recorded in the following accounting entries:

the receipt of funds by the main manager, manager, recipient for making payments in accordance with the budget list is reflected in the debit of account 020101510 "Receipts of funds of the institution to bank accounts" and the credit of the corresponding accounts of analytical accounting of account 030404000 "Internal settlements between the main managers (managers) and recipients funds";

the receipt of funds associated with the return of budget loans is reflected in the debit of account 020101510 "Receipts of funds of the institution to bank accounts" and the credit of accounts 020701640 "Decrease in debt on budget loans, legal entities and individuals, residents of the Russian Federation", 020702640 "Decrease in debt on budget loans, other budgets of the budgetary system of the Russian Federation", 020703640 "Reduction of debt on state loans to foreign governments", 020704640 "Reduction of debt on state loans to foreign legal entities", 020705640 "Reduction of debt on state loans to international financial organizations";

the receipt of funds associated with the emergence of debt obligations is reflected in the debit of account 020101510 "Receipts of funds of the institution to bank accounts" and the credit of accounts 030101710 "Increase in debt on domestic debt obligations", 030102720 "Increase in debt on external debt obligations";

the receipt of funds in the reporting year for the restoration of expenses to pay off receivables is reflected in the debit of account 020101510 "Receipts of funds of the institution to bank accounts" and the credit of the corresponding accounts of the analytical accounting of account 040101200 "Expenses of the institution", account 020104610 "Disposal from the cash desk", the corresponding accounts аналитического учета счета 020600000 "Расчеты по выданным авансам" (020604660, 020605660, 020606660, 020607660, 020608660, 020609660, 020615660, 020616660, 020618660, 020619660, 020620660, 020621660, 020622660, 020623660, 020624660), соответствующих счетов аналитического учета счета 020900000 "Расчеты for shortages" (020901660, 020902660, 020903660, 020904660, 020905660), account 021003660 "Decrease in accounts receivable for operations with cash funds of the recipient of budgetary funds", of the corresponding accounts of analytical accounting of account 030300000 "Settlements on payments to budgets" (303.307 030303730, 03030473 0, 030305730, 030306730);

the receipt of funds associated with the transfer of income administered by the institution is reflected in the debit of account 020101510 "Receipts of funds of the institution to bank accounts" and the credit of the corresponding accounts of analytical accounting of account 020500000 "Settlements with debtors on income" (020501660, 020502660, 020503660, 020504660, 06050 .

The budgetary institution spends money in accordance with the estimate of income and expenses.

The funds of the institution can be used for the following purposes:

Transfer of advances in accordance with the concluded contracts for the purchase of goods (works, services);

Transfer of funds to pay suppliers' invoices for delivered material assets (work performed, services rendered);

Other payments made by the institution (transfer of taxes, issuance of a letter of credit, transfer of enforcement orders, etc.).

Operations for the disposal of funds from the account are made out by the following accounting entries:

transfer of funds to institutions under the jurisdiction of the chief manager (manager) is reflected in the credit of account 020101610 "Disposal of the institution's funds from bank accounts" and the debit of the corresponding analytical accounts of account 030404000 "Internal settlements between the main managers (managers) and recipients of funds";

transfer of advance payment in accordance with concluded agreements for the acquisition of material assets, performance of work, services, other payments is reflected in the credit of account 020101610 "Disposal of funds of the institution from bank accounts" and the debit of the corresponding accounts of analytical accounting of account 020600000 "Settlements on advanced payments" ( 020604660, 0206056660, 0206066660, 0206076660, 020608660, 020609660, 0206156660, 020616660, 0206186660, 020619660, 020620660, 0206216660, 02062260, 0206236660, 02066266)

transfer of funds in payment of invoices of suppliers for delivered material values, services rendered is reflected in the credit of account 020101610 "Disposal of funds of the institution from bank accounts" and the debit of the corresponding accounts of analytical accounting of account 030200000 "Settlements with suppliers and contractors" (030204830, 030205830, 030206830, 030207830, 030208830, 030209830, 030210830, 0302111830, 030212830, 030213830, 030214830, 030215830, 030216830, 030217830, 030218830, 030222222222))

the provision of budget loans is reflected in the credit of account 020101610 "Disposal of funds of an institution from bank accounts" and the debit of the corresponding accounts of analytical accounting of account 020700000 "Settlements with debtors on budget loans" (020701540, 020702540, 020703540, 020704540, 020705540);

the transfer of amounts under state and municipal guarantees, for which equivalent claims arise from the guarantor against the debtor, is reflected in the credit of account 020101610 "Disposal of the institution's funds from bank accounts" and the debit of the corresponding accounts of analytical accounting of account 020700000 "Settlements with debtors on budget loans" ( 020701540, 020702540, 020703540, 020704540, 020705540);

the transfer of amounts under state and municipal guarantees for which no equivalent claims arise from the guarantor against the debtor, is reflected in the credit of account 020101610 "Disposal of the institution's funds from bank accounts" and the debit of account 040101290 "Other expenses";

repayment of debt obligations is reflected in the credit of account 020101610 "Disposal of the institution's funds from bank accounts" and the debit of the corresponding analytical accounts of account 030100000 "Settlements with creditors on debt obligations" (030101810, 030102820);

other payments made by the institution are reflected in the credit of account 020101610 "Disposal of funds of the institution from bank accounts" and the debit of accounts 020106510 "Receipts to the letter of credit account", 020401550 "Receipts to the deposit account", of the corresponding accounts of analytical accounting of account 040101100 "Income of the institution" corresponding accounts of analytical accounting of account 030300000 "Settlements on payments to budgets" (030301830, 030302830, 030303830, 030304830, 030305830, 030306830), account 030403830 "Reduction of accounts payable on deductions from wages";

the receipt of cash in the cash desk of an institution is reflected in the credit of account 020101610 "Disposal of the institution's funds from bank accounts" and the debit of account 020104510 "Income to the cash desk";

transfer to the budget of funds received in compensation for the damage caused to the institution to a personal account, for operations with funds received from income-generating activities, opened with the body providing cash services for budget execution, or to an account for recording budget funds opened with a credit institution, is reflected in the debit of the corresponding accounts of the analytical accounting of account 021002000 "Settlements on budget revenues with the bodies organizing the execution of budgets" (021002410, 021002420, 021002430, 021002440, 021002620, 021002130 (when the amounts are returned to compensate for the shortage of funds), 04010 and credit of account 020101610 "Disposal of funds of the institution from bank accounts";

Expenses for conversion services rendered are reflected in the credit of account 020101610 "Disposal of the institution's funds from bank accounts" and the debit of account 040101226 "Expenses for other services".

This account reflects the funds received from the provision of additional paid services. However, these payments are initially made to the cash desk of the institution, and only then transferred to bank accounts. At the same time, correspondence is compiled in the accounting of this institution:

Analytical accounting for account 020101000 "Institutional funds in bank accounts" is kept in the Multigraph card.

Accounting for funds received at the temporary disposal of the institution is kept on account 020102000 "Cash of the institution at temporary disposal". An example of the funds of an institution that are at temporary disposal can be funds seized during the inquiry, preliminary investigation and are not material evidence when seizing the property of the accused (suspect), which may be levied in order to compensate for the material damage or execution sentence regarding confiscation of property, or funds received for safekeeping.

The specified funds, upon the occurrence of certain conditions, are subject to return to the owner or transfer to their destination in the prescribed manner.

Accounting for transactions on the movement of funds on the account is kept in the Journal of Bank Account Operations on the basis of documents attached to account statements.

The receipt of funds is documented by an accounting entry on the debit of account 020102510 "Receipts of funds at the temporary disposal of the institution" and the credit of account 030401730 "Increase in accounts payable on funds received at temporary disposal."

The return of funds to the owner or their transfer to their destination in the prescribed manner is reflected in the credit of account 020102610 "Disposal of funds of the institution received in temporary disposal" and the debit of account 030401830 "Reduction of accounts payable on funds received in temporary disposal".

Money in transit is money transferred to the institution, but received by it in the next month, as well as funds transferred from one bank account to another. Such amounts are taken into account on account 020103000 "Cash of the institution on the way."

Accounting for operations on the movement of funds on the account is kept in the Journal of Bank Account Operations.

Operations on the receipt of funds are recorded in the following accounting entries:

transfer of funds for conversion is reflected in the debit of account 020103510 "Receipts of funds of the institution in transit" and credit of accounts 020101610 "Disposal of funds of the institution from bank accounts", 020107610 "Disposal of funds of the institution from accounts in foreign currency";

for recipients, as well as for the main manager (manager), as recipients, funds provided from the budget, but not received as of the reporting date, are reflected in the debit of account 020103510 "Receipts of funds of the institution in transit" and the credit of the corresponding accounts of analytical accounting of account 030404000 "Internal settlements between the main managers (managers) and recipients of funds".

Operations on the disposal of funds are made out by the following accounting entries:

receipt of funds for conversion are reflected in the credit of account 020103610 "Disposal of funds of an institution in transit" in correspondence with the debit of accounts 020101510 "Receipts of funds of an institution to bank accounts", 020107510 "Receipts of funds of an institution to accounts in foreign currency";

the receipt of funds transferred in the previous reporting period is reflected in the credit of account 020103610 "Disposal of funds of the institution in transit" in correspondence with the debit of accounts 020101510 "Receipts of funds of the institution to bank accounts".

Account 020104000 "Cashier" is intended to account for cash at the cash desk of an institution.

When registering and accounting for cash transactions, institutions are guided by the Procedure for Conducting Cash Transactions in the Russian Federation (approved by the decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 No. 40), taking into account the following features.

Cash is accepted at the cash desk using the following documents:

Receipt (f. 0504510);

Incoming cash order (f. 0310001).

Receipts are used when cash is accepted in the prescribed manner from individuals without the use of cash registers. If this is done by persons authorized by the institution, they must daily hand over to the cashier the money received, drawn up by the Register of Delivery of Documents, with receipts (copies) attached.

If the cashier issues cash from the cash desk to distributors with whom agreements on full liability have been concluded, he makes entries in the Book of Accounts issued to distributors of money for the payment of wages, allowances for military personnel and scholarships.

Accounting for cash transactions is carried out in the Cash Book (f. 0504514). It is used to account for cash both in rubles and in foreign currency. At the same time, the receipt and expenditure of cash foreign currency are kept on separate sheets of the cash book by type of currency.

If cash transactions are automated in an institution, the rules for maintaining a cash book must also be observed.

Accounting for cash transactions is carried out in accordance with the generally established Rules for conducting cash transactions. At the same time, receipts and disbursements of cash are documented, respectively, by incoming and outgoing cash transactions (Appendices No. 4, 5). On the basis of primary cash documents, a Cash Book is compiled (Appendix No. 6). Accounting for the relevant operations is also carried out in the Journal of operations on the account "Cashier" on the basis of cash reports.

Cash received by institutions from the bank is spent for the purposes indicated in the check.

The procedure for obtaining and issuing check books for budgetary institutions was approved by order of the Ministry of Finance of Russia dated September 21, 2004 No. 85n "On the procedure for providing cash to recipients of budget funds from the budgetary system of the Russian Federation."

A checkbook is issued to an institution by the Federal Treasury free of charge at its request.

Before issuing a checkbook, an employee of the Federal Treasury checks the presence of all cash checks in it and stamps the name of the recipient of funds on the back of each cash check. An exception is made only for recipients of funds who, in accordance with the law, have been granted the right not to indicate their name in settlement and cash documents.

Within the terms established by the Federal Treasury, submits to it a cash application for the upcoming quarter in one copy.

On the eve of the day of receiving cash, the institution submits to the Federal Treasury an application for receiving cash in two copies (Appendix No. 7).

The following information shall be indicated in the application for cash receipt:

Series, number and date of the cash receipt;

The number of the personal account of the recipient of funds (the number of the personal account for additional budget financing, the number of the personal account for accounting for extra-budgetary funds);

Position, surname, name and patronymic of the representative of the institution for which the check was issued, details of the passport or other identification document;

Indicators of the budget classification of the Russian Federation, corresponding to the purposes of obtaining cash on this check.

Simultaneously with the application, submit a completed check to the Federal Treasury.

An authorized employee of the Federal Treasury checks the correctness of filling out the application and the check. On the front side of the check, the seal and signatures of the persons included in the signature card of the Federal Treasury body are affixed. After that, the check is returned to the recipient of the funds.

According to this check, an authorized employee of a budgetary institution receives cash from the bank's cash desk.

Cash can be transferred from the account to the cash desk of the institution in the following ways:

From the bank account of the institution, if the institution does not have a personal account in the treasury;

From the personal account of the institution opened with the body providing cash services for the execution of budgets (treasury) (as in the institution under study);

From an accountable person.

Based on the procedure for obtaining cash, there is a time gap between the filing of an application and the preparation of a cash check and the direct posting of funds at the cash desk of the institution. According to Instruction No. 25n, in this case it is necessary to use account 021003000 "Settlements for cash transactions of the recipient of budgetary funds."

Account 21003000 is new.

If operations to receive funds are related to the entrepreneurial activities of a budgetary institution and are carried out through a personal account for accounting for extrabudgetary funds in the federal treasury, then the accounting entries will be slightly different. First, the activity code will change. Secondly, instead of account 030405000 "Settlements on payments from the budget with the bodies organizing the execution of budgets" account 020101000 "Institutional funds in bank accounts" will be used.

Cash can be spent from the cash desk of the institution in the following ways:

Depositing cash into the institution's bank account;

Depositing cash by an institution that has a personal account with the body providing cash services for the execution of budgets (treasury);

Issuance of cash under the report;

Issuance of wages and allowances;

Issuance of scholarships;

Issuance of wages to persons who are not on the staff of the institution under civil law contracts;

Issuance of deposit debt.

Cash is paid to the cash desk of the bank on the basis of the Announcement for a cash deposit.

In the "Recipient" field, indicate the name of the Federal Treasury body, in brackets - the name of the recipient of funds who deposited cash, as well as the number of his personal account (personal account for additional budget financing, personal account for recording extra-budgetary funds).

In the "Source of contribution" field, the institution indicates the indicators of the budget classification of the Russian Federation, according to which the funds contributed are subject to reflection on the personal account of the recipient of funds (personal account for additional budgetary financing, personal account for recording extra-budgetary funds).

Responsibility for the reliability of these indicators lies with the institution.

The cash accepted by the bank is credited to the account of the Federal Treasury, and the institution is issued a receipt for the Announcement for a cash contribution.

The maximum amount of cash settlements between legal entities in one transaction is 60,000 rubles.

When returning unused cash, a time gap is also formed between the return of funds to the bank and the reflection of this return on the personal account in the treasury. When reflecting this transaction, you should also use account 021003000 "Settlements on cash transactions of the recipient of budgetary funds."

All organizations and individual entrepreneurs when making cash settlements or settlements using payment cards in cases of selling goods, performing work or providing services in without fail must use cash registers.

However, there are cases when it is possible to make cash payments without the use of cash registers. Since the law in certain cases provides organizations with the right to choose whether or not to use cash registers, the choice of the organization must be determined in the accounting policy.

Budgetary institutions, which, in accordance with the Federal Law of May 22, 2003 No. 54-FZ, may not use cash registers, must reflect their choice in the organizational and technical section of the accounting policy.

Cash register equipment may not be used in the provision of services to the population in the event that the relevant strict reporting forms are issued.

To determine the list of services provided to the population, it is necessary to use the All-Russian classifier of services to the population OK 002-93 (OKUN) (adopted and put into effect by the resolution of the State Standard of Russia dated June 28, 1993 No. 163).

The procedure for approving forms of strict reporting forms equated to cashier's checks, as well as the procedure for their accounting, storage and destruction, is established by Decree of the Government of the Russian Federation dated March 31, 2005 No. 171.

Paragraph 3 of Article 2 of Federal Law No. 54-FZ of May 22, 2003 presents the types of activities in which organizations and individual entrepreneurs, due to the specifics of their activities or the characteristics of their location, can make cash payments or settlements using payment cards without using cash register equipment. The law provides for the possibility not to apply CCP when providing meals to students and employees of general education schools and equivalent schools educational institutions during training sessions.

When reflecting transactions related to the movement of cash, you must enter additional analytics to account 020104000 "Cashier". The introduction of additional analytics will make it possible to more effectively control the targeted use of cash. Analytics for account 020104000 should be formed on the basis of the economic classification of expenditures of the budgets of the Russian Federation.

Operations for the receipt of cash at the cash desk are recorded in accounting records:

Debit 120104510 "Receipts at the cash desk"

Loan 220503660 "Reduction of accounts receivable on income from market sales finished products, works, services"

Received funds for conducting paid classes at the cash desk of the institution;

Debit 120104510 "Receipts at the cash desk"

Credit 130405000 "Settlements on payments from the budget with the bodies organizing the execution of budgets" (130405211, 130405212, 130405213, 130405221, 130405223, 130405225)

Received cash at the cash desk on the basis of a submitted application for certain purposes (payment of wages, other payments, accruals for wages, communication services, utilities, property maintenance services);

Debit 120104510 "Receipts at the cash desk"

Credit 120900000 "Calculations for shortages" (120901660, 120902660, 120903660, 120904660, 12905660)

Received cash on account of shortages;

Debit 120104510 "Receipts at the cash desk"

Кредит 120800000 "Расчеты с подотчетными лицами" (120801660, 120802660, 120803660, 120804660, 120805660, 120806660, 120807660, 120808660, 120809660, 120815660, 120816660, 120817660, 120818660, 120819660, 120820660, 120822660, 120823660, 120824660)

Received cash from the accountable person.

Operations for the disposal of cash from the cash desk are made out by the following accounting entries:

Debit 220101510 "Receipts of funds of the institution to bank accounts"

Loan 120104610 "Disposal from the cash desk"

The funds from paid classes were transferred to the personal accounts of the institution.

Дебет 120800000 "Расчеты с подотчетными лицами" (120801660, 120802660, 120803660, 120804660, 120805660, 120806660, 120807660, 120808660, 120809660, 120815660, 120816660, 120817660, 120818660, 120819660, 120820660, 120822660, 120823660, 120824660)

Loan 120104610 "Disposal from the cash desk".

Monetary documents - paid coupons for gasoline, food, etc., paid vouchers to rest houses, sanatoriums, received notices for postal orders, postage stamps and state duty stamps, etc. - take into account on account 020105000 "Money documents". Store cash documents at the cash desk of the institution.

Receipt at the cash desk and issuance of such documents from the cash desk is made out by cash receipts and debit orders. They are registered in the Journal of registration of incoming and outgoing cash documents (f. 0310003) separately from cash transactions.

Analytical accounting of monetary documents is carried out according to their types in the Card of Accounting for Funds and Settlements. Accounting for transactions with monetary documents is kept in the Journal for other transactions.

The receipt of monetary documents in the cash desk is issued by accounts for the debit of account 020105510 "receipt of cash documents" and the credit of the relevant accounts of the analytical accounting of account 030200000 "Settlements with suppliers and contractors" (030203730, 030204730, 030205730, 030217730, 0302167777, 030216222222222214 ).

Выдача из кассы денежных документов отражается по дебету соответствующих аналитических счетов счета 020800000 "Расчеты с подотчетными лицами" (020803560, 020804560, 020805560, 020809560, 020815560, 020816560, 020817560, 020818560, 020822560) и кредиту счета 020105610 "Выбытия денежных документов".

Cash flow under letters of credit is recorded on account 020106000 "Letters of credit".

A letter of credit is a conditional monetary obligation accepted by the issuing bank on behalf of the payer to make payments in favor of the recipient of funds upon presentation of the latter documents that comply with the terms of the letter of credit, or to authorize another bank to make such payments.

Analytical accounting is carried out for each issued letter of credit on the Card for Accounting for Funds and Settlements.

Accounting for operations on the movement of letters of credit is carried out in the Journal of operations on a bank account on the basis of documents attached to statements from a letter of credit account.

The entries reflecting the use of a letter of credit opened for the purchase of non-financial assets depend on the moment of transfer of ownership of the acquired property.

Usually, according to the contract, the ownership of the property passes at the time of its receipt by a budgetary institution.

If the counterparty does not comply with the terms of the agreement, the previously issued letter of credit may be withdrawn.

The transfer of funds to a letter of credit account is reflected in the debit of account 020106510 "Receipts of funds to a letter of credit account" and the credit of accounts 020101610 "Disposal of funds of an institution from bank accounts", 020107610 "Disposal of funds of an institution from accounts in foreign currency". 030405000 "Settlements on payments from the budget with the bodies organizing the execution of budgets".

The use of a letter of credit is documented by an accounting entry on the credit of account 020106610 "Disposal of funds from a letter of credit account":

to the debit of the relevant accounts of analytical accounting of account 020600000 "Settlements on advances issued" (020619560, 020620560, 020621560, 020622560) upon transfer of ownership of the property to the recipient at the time of its receipt:

to the debit of the relevant analytical accounts of account 010700000 "Non-financial assets in transit" (010701310, 010702320, 010703340) upon transfer of ownership of the property to the recipient at the time of its shipment by the supplier;

to the debit of the relevant analytical accounts of account 030200000 "Settlements with suppliers and contractors" (030204830, 030205830, 030206830, 030207830, 030208830, 030209830) when paying for the purchase of services.

The receipt of unused amounts of letters of credit is reflected in the credit of account 020106610 "Disposal of funds from a letter of credit account" and the debit of account 020101510 "Receipts of funds of an institution to bank accounts", 020107510 "Receipts of funds of an institution to accounts in foreign currency", the corresponding accounts of analytical accounting of account 030405000 "Settlements on payments from the budget with the bodies organizing the execution of budgets".

Account 21003000 "Cash transactions of the recipient of budgetary funds" is new. This account is intended for accounting by the institution of cash transactions of the recipient of budgetary funds. It is used in the case when "cash gaps" occur when cash is withdrawn from the account and credited to the account, i.e. there is a time interval between:

the date of submission of the check for cash receipt and the date of receipt of funds from the account;

the date of depositing cash and the date of crediting funds to the account.

Account 21003000 has the following accounts:

21003560 - increase in receivables from cash transactions of the recipient of budgetary funds;

21003660 - reduction of accounts receivable on operations with cash funds of the recipient of budgetary funds.

Operations on the account are made out by the following accounting records:

on the basis of an institution’s application for the payment of cash from bank accounts of the body providing cash services for the execution of budgets, and from bank accounts opened with credit institutions on a loan from the relevant accounts of analytical accounting of account 030405000 “Settlements on payments from the budget with bodies organizing the execution of budgets”, accounts 020101610 "Disposal of funds of an institution from bank accounts", 020102610 "Disposal of funds of an institution received in temporary disposal" and debit account 021003560 "Increase in receivables from operations with cash funds of the recipient of budgetary funds";

receipt of cash by checks to the cash desk of an institution on the basis of a cash receipt order, are reflected in the debit of account 020104510 "Receipts to the cash desk", in correspondence with the credit of account 021003660 "Reduction of accounts receivable on operations with cash funds of the recipient of budgetary funds";

depositing cash into an account on the basis of a cash disbursement order, a receipt for announcing a cash contribution is reflected in the debit of account 021003560 "Increase in receivables from cash transactions of the recipient of budgetary funds" and the credit of account 020104610 "Disposal from the cash desk";

the crediting of cash to the account on the basis of an extract from the personal (bank) account is reflected in the debit of the corresponding analytical accounts of account 030405000 "Settlements on payments from the budget with the bodies organizing the execution of budgets", accounts 020101510 "Receipts of funds of the institution to bank accounts", 020102510 "Receipts of funds at the temporary disposal of the institution" and the credit of account 021003660 "Reduction of accounts receivable on operations with cash funds of the recipient of budgetary funds."

Cash flow reporting in a budgetary institution

Financial statements are a system of indicators that reflect the results of economic activities of organizations. The main purpose of budget reporting is to control the use of budgetary allocations and the legality of the use of extrabudgetary funds. Reporting is prepared according to standard forms in accordance with the Instruction on the procedure for compiling and submitting annual, quarterly and monthly budget reports, approved by Order of the Ministry of Finance of the Russian Federation dated January 25, 2005 No. 5n.

Reporting is prepared by the main managers, managers, recipients of budget funds, bodies organizing the execution of budgets, bodies providing cash services for the execution of budgets, for the following dates: quarterly - as of April 1, July 1 and October 1 of the current year, annual - as of January 1 of the year following the reporting one, monthly - on the first day of the month following the reporting one.

The company's financial statements include:

1. Balance of execution of the budget of the main manager (manager), recipient of budget funds (f.0503130)

2. Report on financial performance (form 0503121)

3. Report on the execution of the budget of the main manager (manager), recipient of budget funds (f.0503127)

4. Explanatory note (f.0503160)

5. Certificate on non-cash transactions for budget execution (f.0503129)

6. Certificate of cash balances in the bank accounts of the recipient of budget funds (f.0503126)

7. Certificate of internal settlements (form 0503125).

Reporting information on the cash flow of the recipient of these budget funds is contained in the following forms of financial statements.

The asset of the Budget execution balance of the main manager (manager), recipient of budget funds (f.0503130) (Appendix No. 1) contains the second section "Financial assets". In line 160 "Cash of the institution" (account 020100000), cash is reflected in the breakdown of accounts budget accounting:

On line 161 "Funds of the institution in bank accounts" (account 020101000) - balances of unused budget funds in the accounts of recipients of budget funds, as well as balances of unused extra-budgetary funds. In connection with the conclusion of accounts at the end of the financial year, column 6 "Budget funds" with the indicator "At the end of the reporting period" is not filled.

On line 162 "Institutional funds at temporary disposal" (account 020102000) - funds received at the temporary disposal of institutions;

On line 163 "Funds of the institution on the way" (account 0 201 03 000) - funds transferred by the bodies organizing budget execution, the main managers (managers) of budget funds, but which will be received by the budgetary institution next month, as well as when transferring funds from one account to another account. The funds of the institution provided to it from the budget as of January 1 (columns 6, 7, 8 of the Balance of Budget Execution of the main manager (manager), recipient of budget funds) are not reflected, since accounts for budget financing are closed at the end of the year;

On line 164 "Cashier" (account 0 201 04 000) - cash balances on hand. Cash balances on this account are not provided for as of January 1 at budgetary institutions (column 6 of the Budget Execution Balance of the main manager (manager), recipient of budget funds), therefore, this line is not filled in at the end (beginning) of the year;

On line 165 "Money documents" (account 0 201 05 000) - the actual cost of monetary documents in cash;

On line 166 "Letters of credit" (account 0 201 06 000) - the amount of money in letters of credit settlements under contracts with suppliers of material assets and for services rendered;

On line 167 "Funds of an institution in foreign currency" (account 0 201 07 000) - balances of budget funds in foreign currencies on the accounts of recipients of budget funds transferred to them by the main manager (manager) of budget funds, as well as balances of extra-budgetary funds reflected in the reporting date in the currency of the Russian Federation at the rate of the Central Bank of the Russian Federation. In connection with the closure of accounts at the end of the financial year, as of January 1, columns 6, 7, 8 of the Balance of Budget Execution of the main manager (manager), recipient of budget funds do not provide for the balance of budget funds, with the exception of recipients of budget funds located outside the Russian Federation.

The report on the execution of the budget of the main manager (manager), recipient of budget funds (f. 0503127) is compiled on a cash basis, despite the fact that the accrual method is the main method of budget accounting. The need to compile this form of reporting on a cash basis is due to the fact that at the moment the budgets of the budgetary system of the Russian Federation (federal, regional and local budgets) are formed on a cash basis. Budget administrators are not in a position to present accrual-based budget revenue targets. Obviously, only after the budgets are planned and approved on the basis of the data generated on the accrual basis, this method can also be used to generate the Report on Budget Execution. Based on the foregoing, we can conclude that the Budget Execution Report is intended for the body organizing budget execution to report on the actual performance of the budget.

Report f. 0503127 is built according to the same structure, according to which the budget is formed. It contains three sections:

Budget revenues;

Budget expenditures;

Sources of internal and external financing of the budget deficit.

The budget execution report is compiled on the basis of budget accounting data on the movement of funds in bank accounts or personal accounts of budget recipients.

To reflect these operations in the accounting of budget recipients, two accounts are used that reflect cash flows. These are budget accounting accounts 121002000 "Settlements on budget receipts with the bodies organizing the execution of budgets" and 130405000 "Settlements on payments from the budget with the bodies organizing the execution of budgets." The indicators of each of them are reflected in separate sections of the report f. 0503127: the first - "Budget revenues", the second - "Budget expenses", both accounts - in the "Sources of financing the budget deficit" section.

In the "Budget revenues" section, data on cash receipts executed through the personal accounts of the bodies providing cash services to budgets are reflected in column 5 on the basis of data on analytical accounts to account 121002000 "Settlements on budget receipts with bodies organizing the execution of budgets".

Column 6 is filled in on the basis, respectively, of the data of the synthetic account 020101510 "Receipts of funds of the institution to the bank accounts of institutions" and analytics to it in the context of ECD codes for the off-balance account 17 "Receipts of funds to the bank accounts of institutions".

In section 2 "Expenses" of the Report f. 0503127 planned expenditure indicators are divided into two categories: budget allocations separately, budget commitment limits separately.

When forming the section, the amounts in column 6 of the group, the columns "Executed" are reflected on the basis of the principles for the formation of similar indicators of the "Income" section. But when treasury budget execution, analytical accounts are used to account 130405000 "Settlements on payments from the budget with the bodies organizing the execution of budgets", as well as accounts 121002 640 "Settlements with the bodies organizing the execution of budgets on budget revenues from the return of budget loans and credits" with minus sign.

As for planned indicators, budget appropriations are an object of accounting for the main manager. Therefore, the recipient of budgetary funds does not fill in column 4. He only fills in box 5.

The structure of the column "Completed" in all three sections of the Report is the same. It consists of four positions: executed through the personal accounts of the Treasury, executed through bank accounts, through non-cash transactions and total.

A certificate of cash balances in the bank accounts of the recipient of budget funds (f.0503126) is compiled only by budgetary institutions (recipients of budget funds) that do not have a personal account in the treasury and financing of budgetary activities is carried out through a credit institution.

A certificate of cash balances in the bank accounts of the recipient of budget funds (f. 0503126) is compiled by the recipient of budget funds based on the data reflected in off-balance accounts 17 "Receipts of funds to the bank accounts of the institution" and 18 "Disposals of funds from the bank accounts of the institution" by arithmetic calculation of the difference between the specified accounts in the context of classification codes of operations of the general government sector on account 0 304 04 000 "Internal settlements between the main managers (managers) and recipients of funds".

The balance of the Statement of cash balances in the bank accounts of the recipient of budget funds (f. 0503126), submitted by the recipient of budget funds to the main manager (manager) of budget funds, must be certified: as of the reporting date, except for January 1, by an extract from the account of a credit institution; as of January 1 - signatures of the head and chief accountant and an imprint of the bank's seal.

The main manager (manager) draws up a summary Statement of cash balances in the bank accounts of the recipient of budget funds (f. 0503126) by arithmetic summing up the balances reflected in the Certificates of cash balances in the bank accounts of the recipient of budget funds (f. 0503126), compiled and submitted respectively, managers and recipients of budget funds, as well as Certificates of cash balances in the bank accounts of the recipient of budget funds (f. 0503126) on their bank accounts, drawn up in the manner established for the recipient of budget funds.

Control over the completeness and legality of the use of funds in a budgetary institution

State financial control is assigned to a number of special bodies and specialized divisions of executive authorities that carry out control and auditing activities in accordance with applicable law.

At the federal level, this includes the Accounts Chamber of the Russian Federation, the Central Bank of the Russian Federation, the Main Control Directorate of the President of the Russian Federation, the Ministry of Finance of the Russian Federation and its structural divisions, divisions of departmental financial control of federal executive bodies, etc.

At the level of subjects of the Russian Federation, there is a similar structure of state financial control bodies.

Intradepartmental control is exercised by ministries, departments, departments, services, administrations and committees in relation to their subordinate organizations and institutions.

Internal control is mandatory for every institution and organization, regardless of their organizational and legal form, form of ownership, size and industry. The functions of the organization of on-farm control are assigned to the head of the institution and the chief accountant.

In order to reorganize and further improve the system and control bodies in the state and in accordance with the requirements of the Decree of the President of the Russian Federation of March 9, 2004 No. 314 "On the system and structure of executive authorities", in 2004 the functions of the Ministry of Finance of Russia for control and supervision in the budgetary -financial sphere of the Federal Service for Financial and Budgetary Supervision.

As a result, control and supervision in the financial and budgetary sphere has become an independent function in the executive authorities. There was an expansion of the scope of activities of the Federal Service for Financial and Budgetary Supervision, including in the implementation of control and supervision in the financial and budgetary sphere related to program-targeted budget planning in accordance with the Concept of reforming the budget process in the Russian Federation in 2004-2006. This document was developed in pursuance of the budget messages of the President of the Russian Federation and the programs of socio-economic development of the Russian Federation, taking into account the principles of restructuring the public sector in the Russian Federation approved by the Government of the Russian Federation, and is aimed at improving the effectiveness of budget expenditures and optimizing the management of budget funds at all levels of the budget system of the Russian Federation. In addition, Decree of the Government of the Russian Federation No. 198 of April 8, 2004 approved "Issues of the Federal Service for Financial and Budgetary Supervision", in accordance with the above decree, the functions of a currency control body were transferred to the Federal Service for Financial and Budgetary Supervision, and it was also stipulated that the Federal Financial and Budgetary Supervision Service -budgetary oversight is administered by the RF Ministry of Finance.

The Federal Service for Financial and Budgetary Supervision has been granted the following powers in the established area of activity to exercise control and supervision, namely:

For the use of funds from the federal budget, funds from state extra-budgetary funds, as well as material assets that are in federal ownership;

For compliance by residents and non-residents (with the exception of credit institutions and currency exchanges) of the currency legislation of the Russian Federation, the requirements of acts of currency regulation and currency control bodies, as well as the compliance of currency transactions carried out with the conditions of licenses and permits;

For compliance with the requirements of the budgetary legislation of the Russian Federation by recipients of financial assistance from the federal budget, guarantees of the Government of the Russian Federation, budgetary loans, budgetary loans and budgetary investments;

For the implementation by financial control bodies of federal executive bodies, state authorities of the constituent entities of the Russian Federation, local government bodies of the legislation of the Russian Federation on financial and budgetary control and supervision.

The Federal Service for Financial and Budgetary Supervision performs the functions of the main manager and recipient of federal budget funds provided for the maintenance of the Service and the implementation of the functions assigned to the Service.

One of the bodies of state financial control is the Accounts Chamber of the Russian Federation, which is also endowed with great powers on the organization and conduct of control and audit activities.

The main tasks of the Accounts Chamber are:

Organization and control over the timely execution of income and expenditure items of the federal budget and the budgets of federal extra-budgetary funds in terms of volume, structure and purpose;

Determining the expediency of spending public funds and using federal property;

Assessment of the validity of revenue and expenditure items of draft federal budgets and budgets of federal extra-budgetary funds;

Financial expertise of draft federal laws, as well as regulatory legal acts of federal government bodies that provide for expenses covered from the federal budget or affect the formation and execution of the federal budget and the budgets of federal extra-budgetary funds;

Analysis of identified deviations from the established indicators of the federal budget and the budgets of federal extra-budgetary funds and preparation of proposals aimed at eliminating them, as well as improving the budget process as a whole;

Control over the legality and timeliness of the movement of funds from the federal budget and funds from federal extra-budgetary funds in the Central Bank of the Russian Federation, authorized banks and other financial and credit institutions of the Russian Federation.

In addition, the Accounts Chamber is obliged to provide the Federation Council and the State Duma with information on the progress in the implementation of the federal budget and the results of control measures.

The Accounts Chamber exercises control over the execution of the federal budget on the basis of the principles of legality, objectivity, independence and publicity. In the process of executing the federal budget, the Accounts Chamber controls the completeness and timeliness of cash receipts, the actual spending of budgetary appropriations in comparison with the legislatively approved indicators of the federal budget. It also identifies deviations and violations, analyzes them, and makes proposals for their elimination.

The Accounts Chamber carries out its work on the basis of annual and current plans and programs, which are formed based on the need to ensure comprehensive and systematic control over the execution of the federal budget, taking into account all types and areas of activity of the Accounts Chamber.

In the course of audits and inspections, on the basis of documentary confirmation of the legality of production and economic activities, the reliability of accounting and financial statements, representatives of the Accounts Chamber determine the timeliness and completeness of mutual payments of the audited object and the federal budget.

Based on the results of the control and auditing activities, the representatives of the Accounts Chamber draw up a report, for the accuracy of which the relevant officials of the Accounts Chamber are personally responsible.

The Accounts Chamber informs the Federation Council and the State Duma about the results of the audits and inspections carried out, and also brings them to the attention of the heads of the relevant federal executive bodies, enterprises, institutions and organizations.

The Accounts Chamber informs the Federation Council and the State Duma about the damage caused to the state and about revealed violations of the law, and if a violation of laws is revealed that entails criminal liability, transfers relevant materials to law enforcement agencies.

Specialists of the Accounts Chamber constantly analyze the control and revision activities carried out, summarize and investigate the causes and consequences of the identified deviations and violations in the process of generating revenues and spending federal budget funds.

Based on the data obtained, the Accounts Chamber develops proposals for improving budget legislation and developing the budgetary and financial system of the Russian Federation and submits them to the State Duma for consideration.

In addition, based on the data obtained, proposals are developed to improve the methods and forms of conducting control and audit activities.

External control over the legal and efficient use of budgetary funds allocated by the state is carried out by the Finance Committee of the Moscow Government and the Moscow Department of Education. These checks are carried out once a year. For the organization of such control, first of all, the data of the annual financial statements are used.

During the year, the completeness of the use of the received budget financing is controlled by comparing the account balances reflected in the liabilities of the balance sheet, reflecting the volumes of budget financing received by the institution with the indicators of expenditures of the institution's budget funds, reflected in the asset balance. The annual balance sheet for the execution of estimates of income and expenses, however, is drawn up after the final accounting entries have been made, as a result of which the accumulated costs for the year are written off to the sub-accounts of their budget financing sources and, therefore, are not reflected in this reporting document.

The general procedure for organizing the use and accounting by budgetary institutions of appropriations received from budgets suggests that these funds must either be fully used in accordance with the estimates of income and expenses approved by the established procedure, or returned (withdrawn) to their manager, i.e. there should be no balances on sub-accounts for accounting for budget financing. However, in practice, there may be cases when the costs incurred by the institution and reflected in its accounting records do not correspond to the purpose of the budget funds received, which at the end of the year leads to the presence of balances on the loan of sub-accounts for accounting for budget financing and, as a rule, is a confirmation of violations of the requirements of the Budget Code of the Russian Federation. Federations and Instructions for accounting in public institutions.

In particular, the reasons for the occurrence of such residues can be the following:

1. Incomplete use of approved budget allocations by the institution.

2. Inconsistency between the codes of economic classification of the costs incurred by the institution and the corresponding codes of budgetary appropriations in accordance with the estimates of income and expenses approved by the established procedure.

3. Existence of accounts receivable to third parties not repaid at the end of the year, subject to repayment at the expense of budgetary funds.

4. Availability at the end of the year of outstanding accountable amounts issued at the expense of budgetary funds.

5. Untimely recalculation of balances of budgetary funds in foreign currency accounts, as well as receivables and payables in foreign currency.

6. Excess of the value of inventories at the end of the year over the corresponding indicator at the beginning of the year.

7. Non-return to the manager of budgetary funds paid to third-party organizations in the previous reporting year and returned to the account of the institution in the reporting year.

8. Availability in the reporting year of transactions for posting at purchase prices of offspring of young animals from working horses, kept at the expense of the budget.

9. Reservation of funding sources for writing off fines, penalties and forfeits, as well as shortages and losses of material assets, the repayment of which is impossible at the expense of the guilty persons.

In view of the foregoing, it should be stated that the presence of balance sheet balances on sub-accounts for accounting for budget financing is caused, as a rule, by the lack of control of the accounting department of a budgetary institution over the timeliness of the implementation and reflection in accounting of financial and economic operations, as well as adjustments to estimates of income and expenses. The presence of these balances in the annual balance sheet for the execution of estimates of income and expenses may indicate insufficient effective organization financial and economic activities of the institution and the lack of proper control by the accounting department and regulatory authorities.

Requirements of a number of guidelines recent years impose on the head of the institution (enterprise) and the chief accountant personal responsibility for the organization and implementation of production, economic and financial and economic activities, as well as for the state and organization of internal control over the production, financial and economic activities of the institution.

The head of the institution, together with the chief accountant, are obliged to organize, taking into account the specifics of the activities of the institution headed by him, such an internal control system that could ensure the least loss of funds at any stage of the production, financial and economic activities of the institution.

At the same time, the head of the institution must timely analyze the state and effectiveness of the internal control system, create all the conditions and prerequisites for its continuous improvement, the application of new methods and methods of control. The head of the institution, together with the chief accountant, is obliged to organize internal control over the financial, economic and economic activities of the institution, as this is an integral part of their job responsibilities.

Speaking about the control of cash, you should start with the following. Each acceptance and issuance of cash, as well as their storage at the cash desk of any organization, require special pedantry. An experienced cashier knows what threatens him and the organization with the slightest oversight in working with cash. .

In order to control the correct conduct of cash transactions and spending money, the management of the School of Arts periodically organizes internal audits. This creates a committee of three people. When conducting such checks, the commission, first of all, checks the correctness of the preparation of primary documents. Verification is carried out in terms of form (completeness and correctness of paperwork, filling in details), content (legality of documented operations, logical linking of individual indicators).

Sequential review of primary supporting documents and accounting registers, analysis of filling in the details or assessment of the essence of the business transaction performed allows inspectors to assess their good quality.

Of the documents that are of poor quality in form, the commission pays special attention to incorrectly executed documents. These include documents in the process of drawing up and execution of which the following characteristic violations were made:

Forms of an unspecified form were used;

All required details are left blank;

Extra details not provided for in standard forms were used;

Incorrect details used.

All methodological methods of documentary control are based on the circumstances that theft of funds, as a rule, is veiled in primary documents, since certain traces (signs) of these abuses are usually left in these documents, so inspectors need to pay special attention to various defects, and indirect signs indicating the possibility of falsification of text or digital information, seal imprint, forgery of signatures, etc.

These defects include:

Changes in the primary text of the document;

Forgery of signatures of officials;

Forgery of stamps and seals.

In addition, the commission conducts mutual reconciliation. In mutual reconciliation, documents of different names and nature are compared, which reflect various aspects of the same or several related business transactions.

Mutual reconciliation makes it possible to establish the following violations:

Completely or partially non-monetary financial and economic transactions;

Participation in the financial, economic and economic activities of the institution of unaccounted for funds;

Creation of unrecorded surpluses for the purpose of subsequent appropriation of funds;

Creation of unreasonable accrual and payment of wages;

Drawing up false accounting entries or entries not confirmed by primary supporting documents.

It should be remembered that all people, including the staff of any institution, tend to make mistakes. Therefore, a constant check of system accounting records allows daily and periodically (for each month, quarter, year) to identify a significant part of errors and inaccuracies, eliminating identified contradictions and errors in accounting and tax accounting registers and other accounting information. If this control function is not organized in the institution, then during the inspection by external inspectors, violations of accounting and tax accounting may be revealed, and this threatens, first of all, with the application of penalties and other sanctions directly to the head of the institution.

The movement of primary documents in accounting (creation or receipt from other enterprises, acceptance for accounting, processing, transfer to the archive) is regulated by a schedule.

The document flow schedule should establish a rational document flow at the enterprise, in the institution, that is, provide for the optimal number of departments and performers, determine the minimum period for the document to stay in the department.

The chief accountant organizes work on drawing up a workflow schedule, which must be approved by order of the head of the institution.

Within the time limits set by the head of the institution, as well as when changing the cashier, a sudden audit of the cash desk is carried out with a full sheet-by-sheet recalculation of cash and verification of other valuables in the cash desk.

Inventory of funds in the cash desk of the institution is carried out in accordance with the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 No. 40 and the informed letter of the Central Bank of the Russian Federation of October 04, 1993 No. 18.

The results of withdrawing cash balances at the cash desk are documented by an act f. No. 0504088.

For the inventory of monetary documents and forms of documents of strict reporting, the Inventory list (collation sheet) of forms of strict reporting and cash f. No. 0504086.

When calculating the actual presence of monetary documents, banknotes and other valuables at the cash desk, cash, securities and monetary documents (postage stamps, state duty stamps, paid vouchers to sanatoriums and rest homes, air tickets, gasoline coupons, etc.) .).

Verification of the actual availability of forms of documents of strict accountability and forms of securities is carried out by types of forms, taking into account the initial and ending numbers of each type of forms, by places of storage and financially responsible persons.

An inventory of funds in transit is carried out by reconciling the amounts on the accounting accounts with the data of receipts of the bank institution, post office, copies of the accompanying statements for the delivery of proceeds to bank collectors, etc.

An inventory of funds held on personal accounts with the Federal Treasury of the Ministry of Finance of the Russian Federation or on current, foreign currency accounts of credit institutions is carried out by reconciling the balances of the amounts on the relevant sub-accounts according to accounting data with the data of bank statements.

In the conditions of automated cash book keeping, the correct operation of software tools for processing cash documents should be checked. Control over the correct maintenance of the cash book is assigned to the chief accountant of the institution.

The founders of the institution (enterprise), higher organizations (if any), as well as auditors (auditing firms), in accordance with the concluded agreements, when conducting documentary audits and inspections, audit the cash desk and check compliance with cash discipline in the institution.

At the same time, the checking officials pay special attention to the issue of ensuring the safety of money and valuables, both when they are stored in an institution, and when they are received and delivered from a bank institution.

Literature

1. The Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ (as amended on December 31, 1999, August 5, December 27, 2000, August 8, December 30, 2001, May 29, 10, 24 July 24, 2002, July 7, November 11, December 8, 23, 2003, August 20, December 23, 28, 29, 2004)

2. Federal Law of November 21, 1996 No. 129-FZ "On Accounting" (as amended and supplemented on July 23, 1998, March 28, December 31, 2002, January 10, May 28, June 30 2003)

3. Decree of the Government of the Russian Federation of July 3, 2006 No. 413 "On approval of the forms of financial reporting documents on the execution of the federal budget for submission to the Accounts Chamber of the Russian Federation"

4. Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards"

5. Regulation of the Central Bank of the Russian Federation of October 3, 2002 No. 2-P "On non-cash payments in the Russian Federation"

6. Regulation of the Central Bank of January 5, 1998 No. 14-P "On the rules for organizing cash circulation in the territory of the Russian Federation" (approved by the Central Bank of Russia on December 19, 1997) (as amended and supplemented on January 22, 1999, October 31, 2002)

7. Order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n "On Approval of the Regulation on Accounting and Accounting in the Russian Federation" (as amended and supplemented on December 30, 1999, March 24, 2000)

8. Order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n "On Approval of the Instruction on Budget Accounting"

9. Order of the Federal Treasury dated September 8, 2005 No. 165 "On approval of the Rules for organizing and maintaining budget accounting for the implementation of the functions of the main manager, manager and recipient of federal budget funds" (as amended and supplemented on July 28, 2006)

10. Order of the Ministry of Finance of the Russian Federation dated January 21, 2005 No. 5n "Instructions on the procedure for compiling and submitting annual, quarterly and monthly budget reports"

12. Instructions on the procedure for applying the budget classification of the Russian Federation (approved by order of the Ministry of Finance of the Russian Federation of December 21, 2005 No. 152n) (as amended on March 1, 30, July 20, 2006).

14. Decree of the Government of Moscow dated March 24, 2004 No. 506-RP "On the functions of centralized accounting in the conditions of the treasury method of budget execution"

15. Decree of the Government of Moscow dated June 9, 2003 No. 978-RP "On the organization of accounting for social institutions in the city of Moscow"

16. The procedure for conducting cash transactions in the Russian Federation (approved by the decision of the Board of Directors of the CBR on September 22, 1993 No. 40) (as amended and supplemented on February 26, 1996)

17. Guidelines on inventory of property and financial liabilities (approved by order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49)

18. Astakhov V.P. Accounting (financial) accounting: Textbook. 5th edition, revised and enlarged. - Moscow: ICC "Mart"; Rostov n / a: Publishing Center "Mart", 2004.

19. Annual report for budgetary organizations - 2005 (edited by Yu.A. Vasiliev). - "AYUDAR", 2005

20. Entrepreneurial activity budget institutions. – "Tax Info", 2006

21. Sotnikova L.V. Accounting statements of organizations (Annual report-2005). – "IPBR-BINFA", 2005

22. Khabaev S.G. Budgetary accounting according to the new chart of accounts. – "Aktion-Media", 2006

23. Vorob'eva L.P. Accounting for cash transactions // "Counselor of the Social Sphere Accountant", No. 5, May 2006.

24. Garnov I. Control over the completeness and legality of the use of budget financing // I. Garnov, "Financial newspaper", No. 40, October 2004

25. Deneko E.I., Kolesnikov S.I. On the procedure for conducting an audit of the effectiveness of the use of budgetary funds // "Accounting in budgetary and non-profit organizations", No. 23, December 2005

26. Dikova N.Yu. On changes in the Instructions on the procedure for applying the budget classification of the Russian Federation in 2006 // "Counselor of the Social Sphere Accountant", No. 6, June 2006.

27. Kalyanova E.N., Kotovskaya L.G. Report on the execution of the budget (f. 0503127) // "Counselor of the Social Sphere Accountant", No. 9, September 2005

28. Kartyshova I.I., Gutnikov O.V. Cash desk - a special area of work of the accounting department of an educational organization // Industry supplement to the magazine "Glavbukh", No. 4, 2000

29. Kondrakov N.P., Kondrakov I.N. Accounting in budgetary organizations (4th edition, revised and supplemented). - "Prospect", 2004

30. Kotovskaya L.G. Inventory of non-financial, financial assets and liabilities of budgetary institutions // "Counselor of the Social Sphere Accountant", No. 11, November 2005

31. Kurochkina L.P. Changes in the accounting of financial assets // "Accounting in budgetary and non-profit organizations", No. 10, May 2006.

33. Suglobov A.E. Audit of a budgetary institution: the validity of the cost estimate of the social sphere // Accounting in budgetary and non-profit organizations, No. 13, July 2006.

34. Khabaev S.G. Balance of budget execution (f. 0503130) - Asset // "Budget accounting", No. 9, September 2005

In accordance with the Law of the Russian Federation of September 25, 1992 N 3537-1 "On the monetary system of the Russian Federation" (Article 15), the Board of Directors of the Bank of Russia by decision of September 22, 1993 N 40 approved the "Procedure for conducting cash transactions in the Russian Federation" .

By order of the head of the Pension Fund Department in the Ulyanovsk region dated July 05, 2000 No. 37, the Regulations on the accounting policy of the Pension Fund of the Russian Federation in the Ulyanovsk region were approved. The paragraph "General Regulations" establishes the basis for the formation and disclosure of the accounting policy of the Office of the Pension Fund of the Russian Federation in the Ulyanovsk region, the Office was formed to carry out state management of the finances of pension provision in the Ulyanovsk region.

As previously mentioned in paragraph 1.1.2, the Department is an independent legal entity that operates in accordance with the legislation of the Russian Federation and the Regulations on the Pension Fund of the Russian Federation, approved by the decision of the Supreme Council of the Russian Federation, approved by the decision of the Supreme Council of the Russian Federation of December 27 1991 2122-1, Budget Code of the Russian Federation dated 12.08.1998. In its activities, the GU - UPF RF in the Ulyanovsk region, is subordinate to the Regional Pension Fund of the Russian Federation in Ulyanovsk. The Department provides for the target expenditure and accumulation of insurance premiums, as well as financing of expenses for the payment of state pensions and benefits, for financing and logistical support for the current activities of the Department, for other activities related to the activities of the Department.

Accounting in the GU - UPF RF in the Ulyanovsk region is carried out according to the journal form of accounting in accordance with the Instruction. The primary accounting documents checked and accepted for accounting are systematized by the dates of the transactions (in chronological order) and are issued in separate journals for transactions at the expense of budgetary funds received from extrabudgetary sources, which are assigned the following permanent numbers:

- transaction log No. 1 - accumulative statement for cash transactions;
- transaction log No. 2 - accumulative statement on the movement of funds;
- transaction log No. 4 - accumulative statement for settlements with other debtors-creditors;
- journal of operations No. 6 - accumulative statement of wages;
- transaction log No. 3 - accumulative statement for settlements with accountable persons;
- journal of transactions No. 7 - a cumulative statement for the disposal and movement of fixed assets.

All financial accounting in the Department is automated using the program "1-C Enterprise". This, in turn, facilitates the work of the accountant, timely processing of all primary documents is carried out: advance reports on household expenses, travel expenses, postal, representative for a specific financially responsible person or employee of the Department.

Posting to the cash register is also made on each cash day. When registering and accounting for cash transactions, the GU - UPF RF in the Ulyanovsk region is guided by the procedure for conducting cash transactions established by the Central Bank of the Russian Federation. All incoming and outgoing orders are issued automatically, and not manually as it was before. In credit and debit orders KO - 1 (0310001) and KO -2 (0310002), the basis for their preparation is indicated and the documents attached to them are listed. Incoming and outgoing orders are registered by an accounting employee in the register of incoming and outgoing orders f KO -3. (0310003) before their transfer for execution at the cash desk.

Operations logs are signed by the chief accountant or deputy. Then all transaction logs are filed at the end of the month, together with documents selected in chronological order. If there are not so many documents, then you can file it for 3 months at once. On the cover is a record of the corresponding period of the report. All documents are stored for five years in accordance with the rules of organization of the state archives. After the expiration of the deadlines, the cases are destroyed in the prescribed manner.

The state institution - the Office of the Pension Fund of the Russian Federation in the Ulyanovsk region is obliged to keep free cash in banking institutions. The Department is serviced in OSB 8588 in Ulyanovsk, where it makes settlements for its obligations with other enterprises, as a rule, in a cashless manner or we use the form of cash payments, these rules are established by the Bank in accordance with the legislation of the Russian Federation. For cash payments.

Management has a cash desk and maintains a cash book in the prescribed form. The rules for storing the receipt and expenditure of cash are determined by the "Procedure for conducting cash transactions in the Russian Federation", approved by the Resolution of the Board of Directors of the Bank of Russia dated 04.10.93 No. 18. Since the Department has automated accounting, the conduct of cash transactions is ensured by compliance with the established rules for conducting cash book. The book is laced, numbered and sealed with a wax (mastic) seal, everything is certified by the signatures of the head of the institution and the chief accountant on a quarterly basis.

Entries in the cash book are made immediately after receiving or issuing money for each cash order or other document replacing it.

Cash acceptance

The Department accepts cash using incoming cash orders. The surname is indicated in the receipt order, if the employee pays it to the cash desk in cash, and the item for which the expenses are reimbursed. The amount is written in words and the date of receipt of cash. The order itself, together with a tear-off receipt, is signed by the chief accountant or a person authorized by him, a stamp is affixed, and signed by the cashier. All data in the receipt order must arithmetically correspond to the amount posted in the cash book. A tear-off receipt is given to an employee of the Office, and from a receipt order from the Bank, a check is attached with a decryption to a bank statement.

Cash in cash from the current account is received by checkbook. It is issued as it is used by the Bank to the client. An application for permission to receive a checkbook is filled out, it is signed by the Head of the Department and the chief accountant. Used checkbooks are stored in a cashier's safe, folded in chronological order by year and month for five years. The funds received by the cash desk of the Office are recorded on the active account 201 "Cashier" on the subaccount 201.04 according to the Chart of Accounts for accounting in budgetary organizations. The debit reflects the amount of money received at the cash desk of the Office, the credit - the amount of money issued. Every day, the cashier makes an entry in the Operations Journal No. 1.

Cash received by businesses is spent on the purposes indicated on the check. The cash desk maintains an account book for the analytical accounting of funds, in which the cashier describes in detail for what purposes the funds were received and for which they were spent. This, in turn, controls that there is no overlimit and is convenient for the cashier himself, since he himself controls the expense and balance at the end of the cash day. At the end of the quarter, there should be no cash balance, this rule is being implemented in the Office. The enterprise can have cash in its cash desks within the limit set by the Bank, in agreement with the Head of the Department. If necessary, limits on cash balances are reviewed. There is a cash limit of 4,500 rubles at the cash desk of the Department, confirmed and authorized by the Bank where the Department is serviced. It is calculated as follows: all expenses for three months are added arithmetically and divided by the average number of working days, the average coefficient is displayed, which is an indicator of the limit. All expenses are controlled by the KRO of the Ministry of Finance of the Russian Federation. If necessary, these limits can be revised.

The check for the amount of cash is filled in with a ballpoint pen in blue ink, neatly, clearly without errors. The check is signed by the Head and the chief accountant or deputies who have the right of a second signature. Sample signatures are approved by the head office of the Pension Fund of the Russian Federation and only after confirmation are submitted to the Bank for verification of signatures on payment documents. In the check on the reverse side, the decoding of the amount indicated on the front side of the check is filled out. These can be business trips, business or other purposes, bonuses, sick leave benefits, wages, advance payments, etc. Then the columns are filled in indicating the identity document receiving the amount on the check.

When funds are received at the cash desk from the current account, an accounting entry is made:

D-201.04 K-201.01

Issuance under the report on fuel and lubricants

D 105.03.1 Kt 208.22.1 U 212692-13

The cashier of the Department is obliged to hand over to the bank all the cash that comes from an individual, especially if these balances are in excess of the established limits. He has the right only to keep cash in his cash desk, in excess of the established limits for wages, sick leave benefits for no more than 3 working days, including the day the money is received in the bank.

The issuance of cash under the report on economic and operating expenses, travel, postal expenses, representative expenses occurs on the basis of an order or application for funds. Payment of wages, vacation pay occurs according to the statement, which is compiled by the calculator. All credit and debit orders are registered in the registration books f. JO 2

Subaccount 302.01 takes into account settlements with employees of the institution who are on the payroll for all types of wages, bonuses, temporary disability benefits, for pregnancy and childbirth, at the birth of a child, for caring for a child until he reaches the age of 1.5 years, and so or other types of accrued income.

Wages and benefits are calculated once a month and are reflected in the accounting on the last day of the month.

The documents for payroll are: the order of the head of the institution on the enrollment, dismissal and transfer of employees in accordance with the approved stamps and wage rates, the timesheet for the use of working time and payroll, and other documents.

Based on the payroll, a journal of transactions No. 6 is compiled. All documents that served as the basis for calculating wages (time sheets, extracts from orders for accrual, dismissal, etc.) must be attached to the journal.

Money received from the account to pay off all debts (wages) in cash, an accounting entry is made to the cashier:

D-302.01 "Payroll"

K-201.04 "Cashier"

Money is issued from the cash desk to pay for the sick leave, the correspondence of the accounts is used:

Every day at the end of the working day, the cashier calculates the results of transactions for the day, displays the balance of money in the cash register on the next date and sends the second loose-leaf sheets (copies of entries in the cash book for the day) with receipts and expenditure documents against receipt in the cash book to the accounting department as a cashier's report .

All cash transactions are reflected in the Operations Journal No. 1, which allows you to control all cash flows.

The submitted cash report is checked by the accounting department, and on the basis of it, an entry is made daily in the accumulative statement for cash transactions and other accounting registers. When recording in the book "Journal - main" transaction journal No. 1, the total amount of turnover for the month excludes the turnover on funds received in cash from accounts opened with credit institutions.

In addition to money, the cashier's account may include vouchers to rest homes, work books, i.e. strict reporting forms. Accounting for forms and vouchers is kept on account 201.05 "Forms of strict reporting", "Tours".

Account 201.05 “Money documents” takes into account various monetary documents, such as: paid coupons for gasoline and oil, food, etc., paid vouchers to rest homes, sanatoriums, camp sites, received notices for postal orders, postage stamps and stamps state duty, forms of work books and inserts to them.

In order to control the safety and use of funds in the Office, a sudden audit of the cash desk is carried out. The term for the audit of the cash desk is determined by the Head of the Department. Practice shows that unannounced inspections should be carried out at least once a month. The audit of the cash desk is carried out by a commission appointed by the order of the Head of the Department. The procedure for conducting cash transactions provides for sudden audits of the cash register with a full sheet-by-sheet recount of all money and verification of other valuables in the cash register.

The commission draws up an act in which the actual balances of cash are compared with the accounting data, a shortage or excess of funds is determined. The act is drawn up on the day of the audit of the cash desk and signed by the members of the commission. The commission must demand from the cashier a written explanation of the reasons for the identified shortage or surplus.

There is a limit on the balance of funds in the cash desk, which is confirmed by the Bank where the Department is serviced.

Accounting for funds issued by distributors is maintained by the cashier in the book of accounting for money issued to distributors for the payment of wages, monetary allowances for military personnel and scholarships.

Accounting for cash transactions in budgetary institutions is kept in the cash book (form 0504514).

The receipt and expenditure of cash in foreign currency are recorded on separate sheets of the cash book (form 0504514) by type of foreign currency.

Accounting for operations on the movement of cash on account 00 201 04 000 Cash is kept in the journal of operations on the Cash account on the basis of cash reports, which are compiled by the cashier on a daily basis.

Cash transactions are reflected by budgetary institutions in the following entries:

Account 0 210 03 000 “Settlements on operations with cash funds of the recipient of budgetary funds” was introduced for cash settlements for budget recipients.

When using account 0 210 03 000, cash withdrawals to budgetary institutions are issued in two stages:

the budgetary institution reflects the debt to the recipient of funds on the basis of the submitted application;
the resulting debt is repaid on the basis of a check and at the same time the funds received are accepted for accounting at the cash desk of the institution.

Cash balance limit- this is the amount of cash that a budgetary institution can leave at the cash desk at the end of the working day, and which is set annually. For budgetary institutions served by the OFK, the cash balance limit is set by the Treasury.

The body of the Federal Treasury establishes a single cash balance limit for budgetary and extra-budgetary funds and submits to the Bank of Russia institution or to the credit institution that provides its settlement and cash services, form 0408020 Calculation for setting a cash balance limit for an enterprise and issuing permission to spend cash from proceeds, coming to his cashier.

The specified calculation of the limit is compiled by the OFC by summarizing similar calculations submitted by recipients of federal budget funds who have opened personal accounts with him. Recipients of federal budget funds apply to the Federal Treasury at the place of their service to establish a cash balance limit.

If a budgetary institution has not submitted a calculation for setting a limit on the cash balance in the cash register, the cash balance limit is considered to be zero, and not the handed over cash at the end of the working day - overlimit.

The list of account correspondence in Appendix No. 1 to Instruction No. 148n contains not only account numbers, but also budget classification codes for each analytical account, and in some cases, codes for the type of activity.

For example, if the activity code is 1, this means that this account can only be used to record budgetary activities.

Appendix No. 4 to Instruction No. 148n provides budget classification codes (their types):

KDB - code of the chief administrator of budget revenues;
KRB - code of the main manager of budget funds, code of section, subsection, target item and type of budget expenditures;
CIF - code of the chief administrator of budget deficit financing sources;
gKBK - the code of the chapter according to the Budget Code of the Russian Federation, zeros are indicated in the 4th - 17th digits of the account number.

Each account of analytical accounting corresponds to one of the mentioned codes (for example, KDB 210 02 000 “Settlements on budget receipts with financial authorities”, CIF 201 05 000 “Money documents”). This allows the accountant to understand how to correctly form the first 18 digits of the analytical account in each of the above accounting entries.

Accounting for monetary documents

Cash documents include:

paid coupons and plastic cards for gasoline and oils;
food stamps;
paid vouchers to rest houses, sanatoriums, camp sites;
received notices for postal orders;
stamps;
state duty stamps;
other monetary documents.

All monetary documents must be kept at the cash desk of the institution.

Incoming and outgoing cash orders reflecting the movement of cash documents are recorded in the register of incoming and outgoing cash documents (form 0310003), but separately from cash transactions.

Paragraph 2 of Art. 317 of the Civil Code of the Russian Federation establishes that a monetary obligation can be defined in foreign currency or in conventional monetary units (ecu, special drawing rights, etc.). In this case, the amount payable in rubles is determined at the official exchange rate of the relevant currency or conventional monetary units on the date of payment, unless a different exchange rate or another date for its determination is established by law or by agreement of the parties. According to paragraph 4 of Art. 421 of the Civil Code of the Russian Federation, when concluding an agreement, the parties may, at their discretion, determine the terms of the agreement and, accordingly, may agree on both the official and other exchange rates of foreign currency or conventional monetary units that differ from the exchange rate of the Central Bank of the Russian Federation (subject to the restrictions on settlements in foreign currency established by the Federal Law dated December 10, 2003 No. 173-FZ "On currency regulation and currency control").

Budgetary institutions are faced with the need to carry out transactions in the currency of foreign countries when sending an employee abroad. Federal Law No. 173-FZ legally defines currency transactions as a means of payment for resident budgetary institutions. The concept of "sum differences" in Russian accounting still remains, but these differences can occur when the value of property, liabilities and business transactions is rounded up to whole rubles in accounting - clause 25 of the Regulations on Accounting and Accounting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

Recalculation of the value of assets and liabilities denominated in foreign currency into rubles is carried out:

on the dates of transactions(when accepting assets and liabilities for accounting, when fulfilling payment obligations, debiting funds from a bank account (bank deposit), issuing foreign currency or monetary documents from the cash desk of an organization, etc.);
for reporting dates the value of individual assets and liabilities is converted into rubles: banknotes in the organization's cash desk, funds in bank accounts (bank deposits), cash and payment documents, short-term securities, funds in settlements (including for loan obligations) with legal entities and individuals, balances of funds target financing received from the budget or foreign sources within the framework of technical or other assistance of the Russian Federation in accordance with the concluded agreements (contracts), denominated in foreign currency.

Recalculation of the value of banknotes in the cash desk of the institution and funds in bank accounts (bank deposits), expressed in foreign currency, can be carried out, in addition, as the course changes.

Foreign currency budgetary institutions can receive:

from the budget as funding;
as a result of income-generating activities.

Account 0 201 07 000 “Funds of the institution in foreign currency” is intended for accounting of funds in foreign currency.

This account records operations on the movement of funds of a budgetary institution in foreign currency in the event that such operations are carried out not through the bodies providing cash services for the execution of budgets, as well as operations with funds in foreign currency received from income-generating activities.

Cash flow transactions in foreign currencies are accounted for in the currency of the Russian Federation at the exchange rate of the Central Bank of the Russian Federation on the date of transactions in foreign currency. Revaluation of funds in foreign currencies is carried out on the date of transactions in foreign currency and on the reporting date.

Operations on the receipt of funds are recorded in the following accounting entries:

The exchange rate difference arises as a result of changes in exchange rates during the liquidation of an open currency position or its revaluation. In budget accounting, the exchange rate difference is formed when reflecting:

return of balances of accountable amounts issued in foreign currency to employees of the institution seconded outside the territory of the Russian Federation;
repayment of receivables as a result of the transfer of foreign currency by suppliers;
accounts payable on accrued, but not yet received by the institution of foreign exchange earnings;
operations on the mandatory (voluntary) sale of foreign currency;
recalculation of balances in foreign currency accounts of the institution.

The exchange rate difference can be positive or negative.

In budget accounting, the amount of the exchange difference is reflected as follows:

Accountable persons in budgetary institutions

For organizations financed from the federal budget, the amount of travel expenses for business trips to foreign countries is determined in Decree of the Government of the Russian Federation of December 26, 2005 No. 812 and in the order of the Ministry of Finance of Russia of August 2, 2004 No. 64n. Federal Law No. 158-FZ of July 22, 2008 “On Amendments to Chapters 21, 23, 24, 25 and 26 of Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees” amended Art. 264, excluding from January 1, 2009 the provision on attributing to expenses that reduce the taxable base for income tax, the amounts of daily allowances within the limits approved by the Government of the Russian Federation.

Therefore, on the basis of Art. 238 of the Tax Code of the Russian Federation from January 1, 2009, daily allowances in the amount established local regulation of the organization.

The amount of per diem is established, which is not subject to taxation only on personal income tax, and for the purpose of calculating the unified social tax by an organization, this provision is not applied.

All travel expenses, except per diems, are recognized in the amount of actual costs, provided they are confirmed by primary documents. Therefore, the employee's travel to the place of business trip and back to the place of permanent work is an expense that is taken into account. Since, in fact, such expenses were incurred only for the purchase of two tickets (for travel to the place of business trip and back to the place of permanent work), it is only necessary to take into account the costs of purchasing these two tickets.

Federal Law No. 158-FZ of July 22, 2008 amended Art. 264 of Chapter 25 "Corporate Income Tax" of the Tax Code of the Russian Federation, excluding from 01.01.2009 the provision on limiting the inclusion of expenses that reduce the taxable base for income tax, the amounts of daily allowances approved by the Government of the Russian Federation.

Therefore, from 01.01.2009, when determining the tax base for income tax, the institution can accept expenses for the payment of daily allowances and field allowances in the amount of actual costs.

According to Art. 168 of the Labor Code of the Russian Federation, the procedure and amount of reimbursement of expenses associated with business trips are determined by a collective agreement or a local regulatory act.

Per diems are paid for the entire time the employee is on a business trip, except for the time when the employee is granted leave, since the leave is classified as rest (Article 107 of the Labor Code of the Russian Federation).

By general rule The business trip ends when the employee returns to the place of work. If an employee wishes to receive leave during his business trip and the employer has no objections, then this does not contradict the current legislation. The Labor Code of the Russian Federation does not provide for the mandatory return of the employee back to the place of work immediately after the business trip is over, provided that the parties have decided otherwise (for example, to provide the employee with leave).

Therefore, if an employee is granted annual leave during the period when he is on a business trip, then by the day the vacation starts, the business trip must end. Therefore, the so-called second part of the business trip, which falls on the period after the end of the vacation, is a new business trip that requires separate registration.

All business transactions of the organization must be documented by supporting documents. Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary documentation.

The unified forms of documents used when registering business trips were approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1. In addition to the form No. T-10 “Travel Certificate”, the decree provides for the following unified forms of primary accounting documentation that can be used to issue a business trip:

No. T-9 "Order (instruction) on sending an employee on a business trip";
No. T-9a "Order (instruction) on sending employees on a business trip";
No. T-10a "Service task for sending on a business trip and a report on its implementation";
No. AO-1 "Advance report".

The direction of an employee on a business trip to the territory of a foreign state is carried out on the basis of a legal act (order, order) of the employer without a travel permit , except for cases of business trips to the CIS member states with which intergovernmental agreements have been concluded, providing that border authorities do not put marks on crossing the state border in documents for entry and exit (clause 3 of Decree of the Government of the Russian Federation of December 26, 2005 No. 812).

In this case, no travel permit is required. It is enough to issue forms No. T-9 “Order (instruction) on sending an employee on a business trip” and No. T-10a “Service task for sending on a business trip and a report on its implementation”.

When it comes to several separate business trips, it is necessary to issue these documents for each business trip (business trip before vacation and business trip after vacation).

The Ministry of Finance of Russia has repeatedly pointed out that the order (instruction) on sending an employee on a business trip and a business trip certificate have the same purpose. It is not required to draw up two documents in parallel on one fact of economic activity (letters of the Ministry of Finance of Russia dated December 6, 2002 No. 16-00-16 / 158, dated December 26, 2005 No. 03-04/1/469).

A travel certificate is a document certifying the time of arrival on a business trip and the time spent on it, at each destination marks are made (on arrival and departure) and certified by the signature of the responsible official, therefore, in a letter dated 05.23.2007 No. 03-03-06 / 2/89 The Russian Ministry of Finance has changed its position. But the recommendations of the Ministry of Finance of Russia set out in this letter do not apply to the registration of business trips to foreign countries, therefore, the issuance of a travel certificate not required . In this case, the fact that the employee is on a business trip will be confirmed by marks in the passport, a copy of which must be attached to the advance report.

In addition to the order for a business trip, an assignment is also issued (form No. 10-a), which describes in detail the purpose of the business trip. A job assignment is necessary when an employee cannot document the effectiveness of his work on a business trip. Form No. 10-a includes the column “Summary report on the implementation of the task”, in which you can describe the work done, but not fixed on paper (search for clients, attending presentations, negotiating). A properly executed job assignment will help demonstrate the practical benefits of the trip and the reasonableness of the costs incurred.

An employee who, without good reason, refused to go on a business trip, can be brought to disciplinary responsibility - to make a remark to him (announce a reprimand). Individual employees are prohibited from being sent on business trips or can be sent on business trips only with their written consent, while they must be familiarized in writing with their right to refuse the proposed business trip (Article 259 of the Labor Code of the Russian Federation). For violation of the rules for sending employees on a business trip, a fine in the amount of 30,000 to 50,000 rubles may be imposed on the organization, and on the head of the organization - in the amount of 1,000 to 5,000 rubles. This violation may also entail other punishment, such as an administrative suspension of the organization's activities for up to 90 days (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

According to Art. 166 of the Labor Code of the Russian Federation business trips of employees whose permanent work is carried out on the road (has a traveling character), business trips are not recognized. This applies, for example, to couriers and drivers, only if the couriers' trips are made during the working day, within the city limits and only affect the fare.