Accounting entries in a government institution. Features of accounting of funds in autonomous, budgetary and government institutions (Bespalov M.V.)

What procedure for transferring wages to employees’ plastic cards is recommended by the Ministry of Finance in Letter No. 02-07-07/39464 dated 07/08/2015? What explanations on the formation of a reserve for upcoming expenses for vacation pay are given in Letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07-07/28998?

The article provides the latest clarifications from the Ministry of Finance on recording transactions related to the transfer of wages to employees' bank cards, and also discusses the procedure for forming reserves for upcoming expenses for vacation pay.

Transfer of wages to employees' plastic cards.

In Letter No. 02-07-07/39464 dated 07/08/2015, the Ministry of Finance answered a question regarding the recording of transactions involving the transfer of wages to employees of institutions to their bank accounts, including accounts to which bank cards are linked.

In particular, financial department officials noted that, in accordance with Art. 136 of the Labor Code of the Russian Federation, as a rule, is paid to the employee at the place where he performs the work or is transferred to the credit institution specified in the employee’s application, under the conditions determined by the collective or labor agreement.

Currently, accounting instructions (in particular, Instruction No. 162n) do not contain direct instructions for recording transactions involving the transfer of wages to employees (employees) of an institution to the bank accounts to which their bank cards are linked.

At the same time, according to paragraph 2 of Instruction No. 162n, if there are no budget accounting accounts in the list of standard correspondence, the authorities providing cash services, financial authorities, and the main managers of budget funds have the right to determine the correspondence of accounts necessary for reflection in budget accounting. Similar provisions are contained in paragraph 4 of Instruction No. 174n and paragraph 5 of Instruction No. 183n.

Further, it should be noted that, due to the above provisions, institutions, when approving the correspondence of accounts to reflect transactions for transferring wages to plastic cards of employees, used transit account 304 03 “Calculations for deductions from wage payments.” The accounting entries for recording this transaction were as follows:

The Ministry of Finance, having provided clarification on this issue in Letter No. 02 07 07/39464, noted that by virtue of clause 273 of Instruction No. 157n, account 304 03 “Calculations for deductions from wage payments” is intended to account for calculations for deductions from wages and stipends, stipends or other periodic payments. In this case, deductions are made on the basis of relevant documents: written statements from employees or writs of execution.

If, in accordance with a collective or labor agreement, an institution provides for the transfer of wages to employees of the institution to bank accounts, including accounts to which the employees’ bank cards are linked, these transactions should be reflected in accounting records without using this account.

The Letter of the Ministry of Finance of the Russian Federation No. 02 07 07/39464 provides the following correspondence of accounts:

Officials of the financial department noted that the specified procedure for reflecting in accounting the transfer of wages of employees of an institution to employees' bank accounts, including bank cards, must be reflected in the accounting policy of the institution.

Example 1.

In a state-owned educational institution, wages are paid by transferring funds to employees’ bank cards. In August 2015, employees were paid wages in the amount of RUB 250,000. The amount of personal income tax withheld was 32,500 rubles, the amount of insurance premiums was 75,500 rubles. (numbers are conditional).

The following entries were made in accounting in accordance with Instruction No. 162n:

Contents of the operation	Debit	Credit	Amount, rub.
Salaries accrued to employees of the institution
Personal income tax withheld from wages
Accrued to extra-budgetary funds*
The amount of insurance contributions to extra-budgetary funds was transferred
Personal income tax transferred to the budget
Salaries were transferred to employees' bank cards ** (250,000 - 32,500) rubles.

* The size of the insurance premium rates when calculating them depends on whether the amount of payments and other remunerations made to the employee (on an accrual basis from the beginning of the calendar year) exceeds the maximum value of the base for calculating insurance premiums.

In 2015, it is: in the Pension Fund of the Russian Federation - 711,000 rubles, in the Social Insurance Fund - 670,000 rubles. Let us assume that the income of employees did not exceed the size of such a base, therefore the institution applies the following generally established tariffs for insurance contributions: in the Pension Fund - 22%, in the Social Insurance Fund - 2.9%, in the Federal Compulsory Medical Insurance Fund - 5.1%. The rate of insurance contributions for compulsory social insurance against accidents at work and occupational diseases is 0.2%. The total tariff is 30.2%.

** In accordance with Art. 136 of the Labor Code of the Russian Federation, wages are paid by the institution at least every half month on the day established by the internal labor regulations, collective and labor agreements. In the posting table, to reduce the number of entries, the accrual and payment of wages are shown in a simplified manner, with the total amount for the month.

Formation of a reserve for upcoming expenses for vacation pay.

Explanations for the formation of a reserve for upcoming expenses for vacation pay are given by the Ministry of Finance in Letter No. 02-07-07/28998 dated May 20, 2015. In particular, officials drew attention to:

• for detailing reserves for upcoming expenses (an example of detailing the chart of accounts is given in Appendix 1 to this letter);
• for correspondence of accounts for the formation and expenditure of reserves for upcoming expenses (an example of how transactions for the formation and use of reserves are reflected in accounting, in particular for payment of vacations for actually worked time, is given in Appendix 2 to this letter);
• on the procedure and methods for forming the estimated value for reserves for future expenses (an example of determining the estimated value for deferred obligations to pay for accrued vacations (the created reserve for expenses for vacation pay for actual time worked) is given in Appendix 3 to this letter).

Detailed reserves for upcoming expenses.

In accordance with clause 302.1 of Instruction No. 157n, an account of the same name 401 60 000 was introduced to reflect reserves for future expenses. The Ministry of Finance in Letter No. 02-07-07/28998 proposes to introduce details into this account by type of reserves. For example, the formation of a reserve of expenses for payment of vacations is carried out on account 401 61 210, the formation of a reserve of expenses for payment of obligations for which settlement documents have not been received - on account 401 62 200, etc. This detail should be approved in the accounting policy of the institution .

Correspondence of accounts for reserves for future expenses.

As already noted, all operations related to reserves for future expenses are carried out using account 401 60 000. In Letter No. 02-07-07/28998, financiers provided accounting entries for recording transactions for the formation and use of reserves for expenses related to payment of vacation pay. Since this correspondence of accounts is currently not contained in the accounting instructions for state (municipal) institutions, it is recommended that it be agreed upon with the main manager (founder) of the institution and approved in a separate annex to the accounting policy before changes are made to the current instructions.

The procedure and methods for forming the estimated value.

In accordance with the recommendations of the Ministry of Finance, given in Letter No. 02-07-07/28998, the estimated liability in the form of a reserve of expenses for vacation pay for actually worked time can be determined monthly (quarterly, annually) on the last day of the month (quarter or year). In this case, data on the number of days of unused vacation for all employees as of the specified date, provided by the personnel service, is taken into account.

The expense reserve is calculated monthly (quarterly, annually) as the amount:

• payment of vacations to employees for the time actually worked by them on the date of calculation;
• insurance contributions to extra-budgetary funds (PFR, FSS, FFOMS).

Option 1. The calculation of the reserve of expenses for vacation pay is carried out individually for each employee:

Reserve for vacation expenses = K x salary, Where:

TO– the number of vacation days not used by the employee for the period from the start of work to the calculation date (the end of each month, quarter, year);

Salary– the average daily earnings of an employee, calculated according to the rules for calculating average earnings for vacation pay as of the date of calculation of the reserve.

Option 2. The calculation of the reserve of expenses for vacation pay is carried out based on the average salary determined for the entire institution:

Reserve for expenses for vacation pay = K x Salary, Where:

TO– the total number of vacation days not used by all employees for the period from the start of work to the date of calculation (the end of each month, quarter, year);

ZPsr– average salary for all employees of the institution as a whole.

Option 3. The calculation of the reserve of expenses for vacation pay is made based on the average salary determined for individual categories of employees (personnel groups):

Reserve expenses for vacation pay = K1 x ZPsr1 + K2 x ZPsr2 + K3 x ZPsr3, Where:

K1, K2, K3– the number of all days of unused vacation for each category of employees (group of personnel);

ZPsr1, ZPsr2, ZPsr3– average salary calculated for each category of workers (group of personnel).

As for the reserve of expenses for payment of insurance premiums, it is determined taking into account the methodology chosen by the institution for calculating the reserve of expenses for payment of vacations. Thus, the amount of insurance premiums when forming a reserve can be calculated:

• for each employee individually;
• average for the institution;
• for each category of workers (personnel group).

Option 1. The reserve for the payment of insurance premiums is calculated for each employee individually:

Reserve for expenses for payment of insurance premiums = K x ZP x C.

Option 2. The calculation of the reserve for the payment of insurance premiums is carried out on average for the institution:

Reserve for expenses for payment of insurance premiums = K x ZPsr x C.

Option 3. The calculation of the reserve for the payment of insurance premiums is carried out for each category of employees (group of personnel):

Reserve for expenses for payment of insurance premiums = (K1 x ZPsr1 + K2 x ZPsr2 + K3 x ZPsr3) x C.

Note that the indicator WITH in the above formulas denotes the rate of insurance premiums.

Also, financiers in Letter No. 02-07-07/28998 admit that the amount of insurance premiums can be calculated taking into account the maximum value of the base for calculating insurance premiums based on information for the previous period, as well as the applied increasing factor.

The institution decides independently which of the methods recommended by the Ministry of Finance to choose. In this case, one should take into account the number of personnel of the organization, the labor intensity of the procedure, and the availability of computer programs in which the necessary calculations can be made.

Below we propose to consider an example of recording in accounting transactions related to the formation of reserves for vacation expenses.

Example 2.

Let us assume that as of June 30, 2015, an autonomous institution accrued reserves for future expenses from funds received from the provision of paid services:

• for vacation pay - 500,000 rubles;
• for payment of insurance premiums - 151,000 rubles.

In August 2015, five employees were accrued in the amount of 60,000 rubles, the amount of insurance premiums was 18,120 rubles.

The following entries will be made in accounting:

As you can see, the procedure for creating expense reserves is a rather labor-intensive operation that requires a significant amount of time. Therefore, the accountant of a state (municipal) institution needs to analyze the feasibility of using account 401 60 000 “Reserves for future expenses” and reflect the decision made in the accounting policy of the organization.

Let us briefly formulate the main conclusions.

In accordance with the explanations of the Ministry of Finance, the transfer of wages to employees’ bank cards should be reflected without using transit account 304 03.

When forming a reserve of expenses for vacation pay, the institution must reflect in the accounting policy the types of reserves with the given detail in the accounting accounts, the correspondence of accounts for the formation and expenditure of reserves for future expenses, the procedure and methods for forming the estimated value.

Comment

Subsection 174 of KOSGU reflects the financial result from the reduction (write-off) of the amount of accrued income in accordance with the law. For example, by Decree of the Government of the Russian Federation dated March 14, 2016 No. 190 in 2016, customers were allowed to write off accrued amounts of penalties (fines, penalties) if certain conditions were met.

To reflect cash receipts and disposals, subsection 174 of KOSGU is not applied. In other words, code 174 is used only to determine the financial result from these operations for budget accounting purposes:

Debit KDB 1,401 10,174 Credit KDB 1,205 ХХ 660, KDB 1,209 ХХ 660 – the amounts of accrued income (including monetary penalties - fines, penalties, penalties) were reduced when making a decision in accordance with the law on the provision of discounts (benefits ), write-off (clause 120 of Instruction No. 162n in the new edition). The exception is the write-off of uncollectible debt.

In the Statement of Financial Results (f. 0503121), data on account 1 401 10 174 is not shown separately. At the same time, they form the final result on line 090 (clause 96 of Instruction No. 191n in the new edition).

To bring it into compliance with the Unified Chart of Accounts, approved. By order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, the chart of accounts for budget accounting was supplemented with off-balance sheet accounts 40 “Assets in management companies”, 42 “Budget investments sold by organizations” (read about the changes made to Instruction No. 157n).

The movement must be due to changes in the characteristics of the object. Examples include the transfer of premises from residential to non-residential by decision of an authorized government body, the transfer of an object from particularly valuable to other movable property or vice versa.

Invoice correspondence in this case looks like this:

Please note that the above correspondence is not intended to correct errors made earlier in accounting, for example, when property was classified as inventory, but according to its criteria it is a fixed asset.

In case of dismantling or partial liquidation of a fixed asset, its value is written off from the register - in categories 24 - 26 of the account number of the analytical accounting account 0 101 00 000, code 410 KOSGU is indicated (clause 10 of Instruction No. 162n in the new edition):

Depreciation previously accrued on dismantled property is distributed among newly accepted objects for accounting. The decision on such distribution is made by the commission on receipt and disposal of assets. The distribution method is established in the accounting policy.

Material inventories obtained as a result of the dismantling of non-financial assets should also be taken into account in correspondence with the account 1,401 10,172, and not 1,401 10,180, as was previously the case. Corresponding changes have been made to clause 23 of Instruction No. 162n.

Non-produced assets

Amounts of debt for compensation of expenses of the institution in connection with the implementation of legal requirements are reflected in the debit of account 1 209 30 560 “Calculations for compensation of costs” and the credit of account 1 401 10 130 “Income from the provision of paid services” (clause 86 of Instruction No. 162n in the new edition ). Please note that according to the changes made to Appendix 2 to Instruction No. 162n, in categories 1 – 17 of the account number 1 209 30 000 in such cases the KRB code is indicated.

If the counterparty has not returned the advance and the contract (agreement) with it is terminated, the amounts of financial claims for compensation of state costs to the recipient of the advance payments must be transferred to the debit of account 1 209 30 560 in correspondence with the credit of the corresponding accounts of analytical accounting of accounts 1 206 00 660, 1 208 00 660.

VAT calculations

Account 210 10 “Calculations for tax deductions for VAT” has been supplemented with a new analytical accounting account 210 13 “Calculations for VAT on advances paid.” The fact is that in accordance with paragraph 12 of Art. 171 of the Tax Code of the Russian Federation, for the taxpayer who transferred the advance payment, the VAT amounts presented by the seller are subject to deductions. Subsequently, at the time of shipment of goods (performance of work, provision of services, transfer of property rights), the buyer is obliged to restore to the budget the VAT accepted for deduction from the prepayment (clause 3, clause 3, article 170 of the Tax Code of the Russian Federation).

Account 42 is used by financial authorities and property management authorities, which reflect the costs of providing budget investments by elements of types of expenses of subgroup 450 “Budget investments to other legal entities.”

Financial result

• if the return of income from previous years exceeds the amount of income received for the reporting financial year (taking into account their returns), reflected in account 17, the corresponding indicators for line code 171 are shown with a minus sign;
• if the return of expenses of the current year made to the cash desk exceeds the amount of payments of expenses in the reporting financial year reflected in account 18, the corresponding indicators for line code 181 are shown with a minus sign.

In addition, the Certificate as part of the Balance Sheet has been supplemented with lines to reflect data on off-balance sheet accounts 40, 42 (lines 300, 310).

). In column 1 section. 1 indicates the numbers of analytical accounts for which at the beginning, at the end of the reporting period, at the end of the similar period of the previous financial year, balances and (or) turnovers for the increase (decrease) of debt in the reporting period are reflected.

Accounts receivable and payable, which are listed in budget accounting accounts, are reflected in the Information (f. 0503169) according to the following rules:

Indicators for account 1,304,06,000 in the Information (f. 0503169) at the end of the financial year are reflected after the final turnover in the budget accounting accounts carried out at the end of the financial year.

Instruction No. 191n was supplemented with new sections:

• VII – the procedure for submitting budget reporting by recipients, main managers (managers) of federal budget funds, main administrators (administrators) of federal budget revenues, main administrators (administrators) of sources of financing the federal budget deficit;
• VIII – the procedure for submitting summary (consolidated) budget reporting by the management bodies of state extra-budgetary funds;
• IX – the procedure for the submission by bodies authorized to generate reports on the execution of the consolidated budget of a constituent entity of the Russian Federation and the budget of a territorial state extra-budgetary fund of consolidated budget reporting.

It has been established that recipients of federal budget funds submit reports to a higher institution using the “Accounting and Reporting” subsystem of the state integrated information system for public finance management “Electronic Budget”. The reporting deadlines have also been determined.

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In this article we will look at accounting in government institutions and the features of accounting policies. We will also analyze the reporting and find out when and where to submit documents.

State institutions are non-profit enterprises created to implement cultural, managerial, scientific and educational tasks. The founder is an authorized state body that determines the statutory goals and provides financing in full or in part.

A feature of institutions is the absence of rights to property transferred to the disposal of the founder. Accounting is carried out on the basis of the principles established for budgetary organizations using a chart of accounts developed for government agencies.

Accounting policies developed by the institution

The document regulated by the procedure for maintaining accounting and tax accounting is the accounting policy. The document is approved by an order issued by the institution. The accounting policies adopted by the institution are executed consistently with adjustments made when legislation or internal conditions change. The policy is formed depending on the characteristics of the enterprise, structure and purpose of the activity. The document states:

• List of working accounts used when recording information.
• The document flow procedure, the primary forms used in accounting, the creation and transfer schedule, the list of responsible persons.
• Primary accounting documents that differ from unified forms with mandatory details.
• The procedure for conducting inventories, the internal control system.
• Methods for assessing property, liabilities and other rules that ensure the legality of transactions.

Primary documents of a government institution

The execution of business transactions must be documented. The purpose of primary documentation is to confirm the validity, legality, and economic feasibility of operations. State institutions use primary documents established by Order No. 173n and additionally confirmed in the accounting policies. Additionally, it is allowed to use forms and primary documents developed by Rosstat. The right to use forms is also set forth in the Policy.

When filling out the initial forms, you must follow the rules:

• Use institutionally approved forms.
• Include mandatory details in the documents, in the absence of which the register may be declared invalid.
• Indicate the required data with a dash through the empty lines.
• When filling, avoid scratching and scratching. All corrections are made according to accounting rules.

Based on the primary accounting forms, confirmation of income and expenses approved in the estimate is carried out.

Accounting for transactions with property and fixed assets of an institution

The property of state-owned institutions comes under operational management from the founder. The owner is responsible for the maintenance of the property.

Institutions acquire property using budget funds.

Example of purchasing equipment

The institution purchased equipment worth 245,000 rubles to conduct its statutory activities. The cost of transportation was 6,800 rubles. The following entries are made in accounting:

• The receipt of equipment is reflected: Dt 1 10631 310 Kt 1 30231 703 in the amount of 245,000 rubles;
• The costs of equipment delivery are taken into account: Dt 1 10631 310 Kt 1 30222 730 in the amount of 6,800 rubles;
• The commissioning of equipment is reflected: Dt 1 10134 310 Kt 1 10631 410 in the amount of 251,800 rubles.

Accounting in government institutions: sale and write-off of fixed assets

State institutions have the right to conduct transactions with property and alienate it with the approval of the founder. Property is used to cover damages and liabilities only in exceptional cases. The institution is liable for debts with funds at its disposal. If there are insufficient funds, subsidiary liability with the founder, covered by property, is possible.

When selling property, the proceeds from the transaction must be returned to the budget in full. Registered assets may become unusable or lose their consumer properties. The institution makes a write-off.

Example of writing off a fixed asset

The institution identified an inventory item as part of the operating system that was out of order and could not be restored. Based on the inventory report, agreed upon with the founder, a decision was made to write off the equipment. The residual value is 25,140 rubles, the amount of accrued depreciation is 100,560 rubles. After liquidation, parts worth 570 rubles were capitalized. The following entries are made in the institution's records:

• The residual value is written off: Dt 1 40110 172 Kt 1 10134 410 in the amount of 25,140 rubles;
• Depreciation charges were written off: Dt 1 10134 410 Kt 1 10134 410 in the amount of 100,560 rubles;
• The posting of the spare part is reflected: Dt 1 10536 340 Kt 1 40110 172 in the amount of 570 rubles.

Property received from the founder may be transferred by order of the body. Transfer is carried out internally, between departments or budgets. The transfer is carried out free of charge at book value with simultaneous write-off of accrued depreciation. Upon transfer, the institution issues a notice of form 0504805.

Accounting for settlements with personnel for wages

Remuneration for employees of a state-owned institution is carried out on the basis of the staffing table and budget items approved by the founder in the amount of the wage fund. Employment and working conditions are regulated by the Labor Code of the Russian Federation. When hiring an employee:

• Familiarize yourself with working conditions and internal regulations.
• Conclude an employment contract.
• They set salaries, bonuses and incentive payments.
• Determine the schedule for performing duties.

The salary is set according to the tariff and qualification reference book.

Example of settlement with employees

The institution accrued wages to employees in the amount of 186,000 rubles. When paying wages, personal income tax is withheld in the amount of 24,180 rubles. The following entries are made in accounting:

• The accrual of remuneration to employees is reflected: Dt 1 40120 211 Kt 1 302 11 730 in the amount of 186,000 rubles;
• Personal income tax was withheld: Dt 1,302 11,830 Kt 1,303 01,730 in the amount of 24,180 rubles;
• The following accrual to the employee’s card is reflected: Dt 1,302 11,830 Kt 1,304 03,730 in the amount of 161,820 rubles;
• The issuance of the amount by transfer to the employee’s card was taken into account: Dt 1 304 03 830 Kt 1 304 05 211 in the amount of 161 820 rubles.

A peculiarity of settlements with the staff of government institutions is the receipt of remuneration for work from various sources of financing.

Accounting for income and expenses in government institutions

Financing of government institutions is carried out on the basis of estimates. Budget managers communicate to institutions the limits for each expense item within which expenses are incurred. The amount of income and expense parts of a shift is equal within the calendar year. The balance of unused funds must be returned to the budget.

Institutions have additional income from their activities, which is credited to the budget as non-tax revenue. The right to conduct extra-budgetary activities is granted by the manager and secured in the constituent documents. Organizations are required to keep separate records of target and commercial income and expenses. For additional amounts received, a separate estimate is approved with the distribution of expenses item by item. The budget manager approves the estimate.

Accounting for materials in government institutions

Materials are supplied to government institutions centrally, through independent procurement or creation, under donation agreements. The initial cost of registration depends on the entry option.

The market value of materials is determined by comparison with the price of similar goods and materials. Materials are written off at unit cost or average price. Inventories are regularly inventoried to eliminate discrepancies in documentary and actual accounting.

Taxation in state-owned enterprises

Income received within the framework of budget financing is not subject to taxation. Funds received by institutions from conducting activities in the form of providing services or carrying out work are also not subject to taxation.

Income tax in state institutions is subject to:

• Income from extra-budgetary activities in the absence of separate accounting, an approved estimate of income and expenses and types of activities not specified in paragraphs. 33.1 Art. 251 Tax Code of the Russian Federation.
• Amounts of compensation and damages received from the perpetrators.
• The cost of property received free of charge that is not used for statutory activities.
• Surpluses identified during the inventory.
• Amounts of targeted receipts (except for budget financing) of funds, goods, works, services received as part of charity and used for other purposes.

Features of accounting in budgetary, autonomous and government institutions

The table below examines comparisons in the differences between accounting in a budgetary, state-owned and autonomous institution.

Popular questions

Question No. 1. How is balance sheet accounting carried out in government institutions?

Answer: Information about assets is taken into account off the balance sheet on the basis of primary documents and without the use of double entry. When an asset is received, the account is debited; when an asset is disposed, it is credited.

Question No. 2. What taxation systems do government institutions use?

Answer: Government institutions cannot use the Unified Agricultural Tax and Simplified Tax System for accounting and must use OSNO.

Question No. 3. Is the sale of goods or self-made products classified as non-taxable activities?

Answer: No, only amounts received from the provision of services and work are exempt from income tax.

Question No. 4. At what point is the institution’s income determined when donations are received?

Answer: The gratuitous transfer of funds is accepted as income at the time the funds are credited to the account or cash register.

Question No. 5. Do government institutions submit income tax returns in the absence of a base?

Answer: Reporting is presented in abbreviated form with a minimum number of sheets.