KBC budget planning for procurement. Guidelines for making changes to the estimate in the electronic budget

These magical three letters, which mean nothing to ordinary citizens, regularly create headaches for entrepreneurs.

How does KBK stand for?

KBK - budget classification codes

The organizations' BCCs, which are necessary for the payment to go where it was intended, change almost every year. And the responsibility for their correct indication lies with the payer!

Let's try to figure out what these mysterious codes are, why they are needed, how they are formed and why they change regularly. We will also tell you what to do if you find an error in the specified code, and what you risk in this case, and most importantly, how to prevent this risk and not end up with accrued fines and penalties for paying taxes and fees on time.

Current list of KBK for 2019

Budget classification - what is it and why?

In July 1998, the Budget Code of the Russian Federation in Federal Law No. 145 first introduced the term “KBK”, used as a means of grouping the budget.

There are 4 types of KBK:

• relating to government revenues;
• related to expenses;
• indicating the sources from which the budget deficit is financed;
• reflecting government operations.

What are KBKs used for?

• organize financial reporting;
• provide a unified form of budget financial information;
• help regulate financial flows at the state level;
• with their help, the municipal and federal budget is drawn up and implemented;
• allow you to compare the dynamics of income and expenses in the desired period;
• inform about the current situation in the state treasury.

INFORMATION FOR ENTREPRENEURS! KBK is an internal coding necessary, first of all, for the state treasury, where the distribution of incoming funds takes place. Entrepreneurs need these codes insofar as they are interested in complying with the requirements for processing government payments, especially taxes and contributions to extra-budgetary funds. Therefore, do not forget to indicate the correct and current KBK code in field 104 of the payment receipt.

Structure of the KBK

This code consists of 20 characters - numbers, separated by hyphens into groups, it has the following form XX - X XX XX XXX XX - XXXX - XXX.

Each group of characters corresponds to an encrypted meaning determined by the Ministry of Finance. Let's consider the structure of the profitable BCC, since they are the ones that entrepreneurs mainly have to use (expense codes can be found mainly when returning funds under any government program).

1. "Administrator". The first three signs show who will receive the funds and is responsible for replenishing this or that part of the budget with them, and manages the received money. The most common codes for businessmen begin with 182 - tax authority, 392 - Pension Fund, 393 - Social Insurance Fund and others.
2. "Type of income" includes signs from 4 to 13. This group of signs helps to fairly accurately identify receipts based on the following indicators:
   • group– 4th character (that is, the first in this paragraph);
   • subgroup– 5th and 6th characters; a two-digit code indicates a specific tax, duty, contribution, fine, etc.;
   • article– category 7 and 8 (the value of the purpose of the received income is encoded in the settlement documents for the budget of the Russian Federation);
   • sub-article– 9, 10 and 11 digits (specifies the item of income);
   • element– 12 and 13 digits characterize the budget level – from federal 01, municipal 05 to specific budgets of the Pension Fund of the Russian Federation – 06, Social Insurance Fund – 07, etc. Code 10 indicates the settlement budget.
3. "Program"– positions from 14 to 17. These numbers are designed to differentiate taxes (their code is 1000) from penalties, interest (2000), penalties (3000) and other payments (4000).
4. "Economic classification"– last three digits. They identify revenues in terms of their economic type. For example, 110 speaks of tax revenues, 130 - from the provision of services, 140 - funds forcibly seized, etc.

IMPORTANT INFORMATION! The 20-digit code must be entered correctly and without errors in the “Purpose of payment” field (field No. 104) of the payment order. In fact, it duplicates the information indicated in the “Base of payment” field, as well as partially in the “Recipient” and “Recipient’s current account” fields.

Where can I get KBK?

To fill out a payment order, the KBK code can be found in several ways:

• scroll a little higher - most of them have been published by us;
• at the State Treasury (by calling, sending a request or making a visit);
• Order of the Ministry of Finance No. 65N contains all the information about the BCC;
• When making payments online on many services, BCCs are entered automatically.

Why are budget classification codes changing?

This is the cry from the heart of the vast majority of entrepreneurs: how much easier it would be if these codes were uniform and established once and for all. But the Ministry of Finance makes certain changes to the BCC almost every year. Entrepreneurs and accountants do not always have the opportunity to timely monitor innovations and correct the specified BACs, this is especially evident during reporting periods. Responsibility for incorrectly specified code lies entirely on the shoulders of businessmen, which often results in unexpected expenses and hassle in correcting the error and proving that they are right.

There are various versions put forward by entrepreneurs and the Ministry of Finance and the Ministry of Justice do not comment in any way.

1. The more receipts passed through incorrect BCCs, the more funds will be “suspended” for some time as unknown. Until errors are corrected, they can be used for unseemly purposes, and on a national scale this is a huge amount.
2. Additional filling of the budget by charging fines and penalties for “overdue” payments that were made through the already inactive BCC. Proving timely payment is quite troublesome.
3. Inconsistency between the actions of the Ministry of Finance, which assigns codes, and the Ministry of Justice, which approves them.
4. Since the KBK is directly “tied” to the public sector, any changes within the relevant structures, the receipt of new directives, etc. lead to a change in coding.

FOR YOUR INFORMATION! There are opinions that since this coding is an internal matter of the Treasury, it should be done by them, and not by taxpayers. The KBK code can be assigned by bank employees based on the specified data about the recipient and purpose of the payment, or by treasury employees upon receipt of it. However, today the additional work of coding is placed on the shoulders of payers; they cannot avoid it, which means that all that remains is to comply with the current requirements and keep abreast of the latest innovations.

What are the consequences of an error in the KBK?

If the payment purpose code is specified incorrectly, the payment will be transferred to the budget, but it will not be distributed correctly there, which means that the state will not actually receive it. The result may be the same as if the money had not been transferred at all: the tax office will count the arrears under a certain item. At the same time, if the BCC is simply mixed up, there may be an overpayment under another item.

As a result, the tax office will issue a demand for payment of arrears, a fine for late payment of tax or a fee and penalties for late payment. This situation is extremely unpleasant for a conscientious entrepreneur who paid the tax on time, whose entire fault lies in confusion with numerous CBCs.

The usual procedure for an entrepreneur when an error is detected in the KBK

1. The most important thing is to make sure that the error did not lead to non-receipt of income to the budget, otherwise it will be considered that the funds were not paid, with the payer being fully responsible for this.
2. Submit to your tax accounting office a statement about the detected error and a request to clarify the basis, type and affiliation of the transfer of funds, if necessary, the tax period or tax payer status.
3. The application must be accompanied by payment orders for which the tax was paid and received by the budget.
4. If necessary, a reconciliation of paid taxes is carried out jointly with the inspector (a report is drawn up about it).
5. After a few days (the period is not defined by law), a decision is made to clarify this payment and is handed over to the applicant.

IMPORTANT! When a payment is clarified, it is considered completed on the day the payment order is submitted with an incorrect BCC, and not on the day the decision on clarification and offset is received. Thus, the delay in mandatory payment, which provides for penalties, does not actually occur.

Let's look at various cases that occur due to errors in the CBC and analyze what an entrepreneur should do.

1. The inspectorate assessed penalties for non-payment of taxes. If there was a beneficial request from the payer to offset the amount paid, then you should additionally ask the tax office to recalculate the accrued penalties. If the tax office refuses to do this, going to court will most likely allow for a recalculation (there is a rich case law with similar precedents).
2. BCC does not correspond to the payment specified in the assignment. If the error is “within one tax”, for example, the KBK is indicated on the USN-6, and the payment basis is indicated on the USN-15, then the tax office usually easily makes a re-offset. If the KBK does not completely correspond to the basis of the payment, for example, a businessman was going to pay personal income tax, but indicated the KBK belonging to the VAT, the tax office often refuses to clarify, but the court is almost always on the side of the taxpayer.
3. Due to an error in the KBK, insurance premiums were unpaid. If the funds do not reach the required treasury account, this is almost inevitably fraught with fines and penalties. The entrepreneur should repeat the payment as quickly as possible with the correct details in order to reduce the amount of possible penalties. Then the money paid by mistake must be returned (you can also count it against future payments). To do this, an application is sent to the authority to whose account the money was transferred erroneously. Failure to comply with a request for a refund or re-credit is a reason to go to court.
4. The funds arrived in the planned fund, but under the wrong heading. For example, the payment slip indicated the KBK for the funded portion of the pension, but they intended to pay for the insurance portion. In such cases, contributions are still considered to have been made on time, and you must proceed in the same way as under the usual procedure. The court can help with any problems with a fund that refuses to make a recalculation, and an illegal demand for payment of arrears and the accrual of penalties.

REMEMBER! According to the law, an error in the KBK is not a reason for which the payment will not be considered transferred. The payment order contains additional information indicating the purpose of the payment and its recipient, therefore, if it is indicated correctly, there is and cannot be a reason for penalties against the entrepreneur; other decisions can be challenged in court.

1. Regularly check with the tax office how payments made are reflected in your personal account.
2. If you have received a request to pay a tax, contribution, etc. that you have already transferred, contact the relevant authority (tax authority, extra-budgetary fund) to reconcile the calculations.
3. If you yourself see a mistake in the KBK, write a request for clarification.
4. Try to keep up to date with the latest changes in legislation, in particular the latest version of codes.

Working with bulk purchase cards 2

Formation of large procurement cards using the example of a large procurement card-200 3

Coordination and approval of large procurement cards 14

Making changes to bulk purchases 15

Working with procurement plan items 16

Creating procurement plan items using the example of a procurement plan item 200 18

Editing a procurement plan item 28

Sending for approval and approval of a procurement plan item 28

Working with procurement plans 30

Formation of the Procurement Plan 31

Editing a procurement plan 33

Sending for approval, agreement and approval of the procurement plan 33

Sending for control under Part 5 of Article 99 of Law 44-FZ 35

Placement in EIS 36

Submission of procurement plan to GRBS 37

Creating a schedule item 38

Creating one schedule item 40

Mass formation of schedule positions 45

Creating a procurement schedule item based on the previously created BCP with the allocation of part of the financial support 45

Coordination of the schedule position 46

Approval of schedule plan position 47

Editing a procurement schedule item 48

Procurement schedule 48

Formation of a schedule 49

Editing a schedule 52

Sending for approval, coordination and approval of the procurement schedule 53

Sending for control under Part 5 of Article 99 of Law 44-FZ 54

Placement of the schedule in EIS 55

Viewing a receipt for the results of placing a procurement schedule in the UIS 55

Scheme for creating a procurement schedule

Working with bulk purchase cards

The “Large Purchase Cards” section consists of the following types:

– Large purchase cards-200– cards about the object of procurement of goods, works, services to meet federal needs.

– Integrated purchase cards-300– cards about the procurement object in terms of public obligations of the Russian Federation for the acquisition of goods, works, services in favor of citizens for the purpose of their social security.

– Large purchase cards-400– cards about the procurement object in terms of capital construction projects, events (enlarged investment projects), real estate objects included (proposed for inclusion) in the federal targeted investment program.

To go to the “Enlarged Procurement Cards” section, click on the “Formation of OBAS” item in the “Planning” block.

Drawing.Integrated purchase cards.
When you select the required type of bulk purchase card, a page with a list of bulk purchases of this type is displayed.

Drawing.List of consolidated purchases.

Formation of large purchase cards using the example of large purchase card-200

To generate a consolidated procurement card, you must click the “Create a new document” button and fill in all the required fields.

Drawing.Integrated purchase card-200

Required fields are marked with “*”.

On the “Basic Information” tab, you need to enter data sequentially. “Information about the federal government customer” is filled in automatically based on data from the Consolidated Register.

"Status"– determined automatically (acceptable values ​​are “Draft”, “Under approval”, “Agreed”, “Not agreed”, “Approved”) based on the status of the document in the process of internal approval by the customer’s organization. When creating a consolidated purchase, the status is set to Draft.

"Number"– a unique number of a consolidated purchase item, assigned automatically when creating a consolidated purchase item.

"Version"– contains the version number of the consolidated purchase. Filled in automatically.

"Date of"– document creation date, determined automatically;

"Planning period" – filled in from the directory by clicking the “Select from the planning period directory” button.

Information about the procurement of the federal government customer: The fields “Name of the procurement object”, “Name of the code of goods (work, service) according to OKPD” are filled in automatically when selecting the value of the field “OKPD” from the directory.

Drawing.Selection from the OKPD directory

"Procurement Description"– filled in either manually or by selecting from the directory by clicking the “Select based on acceptable value templates” button, which is filled in based on previously entered values.

In the “Documents” block you need to attach documents.

Drawing.Attached documents
Next, you need to sequentially enter data on the “Characteristics of financial support” tab. The tab “Characteristics of financial support” is intended to indicate information about the financing of the procurement object with the choice of the year the notice was placed, broken down by BCC and years of the planning period.

Drawing.Formation of KUZ-200. Tab "Characteristics of financial support".
To fill out the block “Amount of financial support for procurement”, the “Add new line” button is available.

The following columns are required for each line:

Planned year of publication of the notice– selected from the drop-down list;

KBK– selected from the KBK directory;

KD- The department code is selected from the directory;

KOSGU– selected from the KOSGU directory or entered manually;

Additional analytical feature– selected from the directory of additional analytical characteristics or entered manually;

Amounts of financial support by year of the planning period are entered manually.

If the planned purchase is carried out for the needs of a foreign apparatus, you must select “Procurement of foreign apparatus of federal executive authorities and other government bodies.”

When checking the box, the following additional fields are displayed on the form for selecting the currency of the consolidated purchase: “ Currency code», «», « Financial collateral amounts in US dollars».

« Amounts of financial support by year of the planning period in currency" - indicated in thousands (thousands of rubles for purchases in rubles, as well as in thousands of units for purchases in other currencies). To indicate the amount accurate to hundreds of rubles, it is allowed to indicate 1 digit after the decimal point.

Block “The volume of financial support for procurement, grouping by planned years of placement”– summary table with automatically calculated amounts for each specified year of notice placement

Block “Amount of financial support for procurement, grouped by BCC”– a final table with automatically calculated amounts for each entered BCC by year of the planning period.

Each purchase May be agreed and must be approved. To do this, on the “Approval Sheet” tab, you must fill out the “Approving” and “Approving” sections.

Tab " Approval sheet» is intended to indicate information about the approving and approving persons of the organization.

Drawing.Formation of KUZ-200. “Approval sheet” tab

To approve, you must check the “Approval required” checkbox, and the “Approving” block will appear. If there is no need for approval, the block is not filled in.

To add a new line, you must click on the “Add new line” button, select an approver from the directory of users authorized to approve, and also indicate the “Stage”, “Group Code” and “Order Number” of the approver.

If more than one approver is indicated, then if parallel approval is necessary, the same values ​​are indicated (Stage, Group Code and Sequence Number), and if sequential, different values ​​are indicated in accordance with the required sequence.

To save changes, click on the “Save changes” or “Save changes and close window” button. This starts the process of automatic controls for the correctness of document formation.

As a result, the “Check Results” window will be displayed, which indicates the number and detailed list of errors. To return to the tabs and correct errors, click on the “Return to editing window” button. If all errors are corrected correctly, a window with successful completion of all checks is displayed.

Drawing."Test Results" window

The large purchase card - 200 will be saved in the “Draft” status and will be displayed on the page with the list of large purchases 200.

Formation of enlarged procurement 300

Filling out the enlarged purchase card-300 similarly

In addition, on the " Basic information» added field « Name of public obligation» the name is selected by clicking on the button “Select from the directory of public obligations of the Russian Federation”.

Also on the " Characteristics of financial support» block added « Volume of financial support for procurement, grouped by categories of recipients", is filled in automatically based on the block " Amount of financial support for procurement».

Drawing. Formation of KUZ-300

Formation of enlarged purchase 400

When creating, you need to fill in the data on the tabs " Basic information» « Characteristics of financial support» « Approval sheet».

Filling out the enlarged purchase card-400 similarly formation of an enlarged purchase card – 200.

Drawing.Formation of KUZ-400. Basics Tab

In the “Information on procurements of the federal government customer” block, fill in the field “Name of the procurement object”, manually or by selecting from a directory. Required field.

The fields “OKPD” and “Name of capital construction object, event, real estate object” are required to be filled in, the values ​​are selected from the directory.

The “Object type” field is filled in from the drop-down list.

Drawing.Selecting an Object Type Value

The object type is selected from a list of possible values:

“01- Included in FAIP”,

“02 - Proposed for inclusion in the FAIP”,

“03 - Not included in FAIP”:

If in the “FAIP Object Type” field the value “01- Included in FAIP” is selected, then:

The name of the capital construction object, event, real estate object - is selected from the directory “FAIP Objects”, while the following fields are filled in automatically based on the data in the FAIP directory (if there is a corresponding value in the FAIP directory) and are not available for editing:

• 
  Unique code
• 
  FAIP section
• 
  Sign of inclusion in FAIP
• 
  Federal Target Program (FTP)
• 
  Subroutine
• 
  Industry
• 
  Event group
• 
  FAIP object group
• 
  Customer
• 
  Direction of investment - if there is more than one direction of investment in the directory of FAIP objects for the selected FAIP object, it is additionally proposed to clarify the required direction of investment. When you select the required investment direction from the list of possible values, the fields below are automatically filled in based on this investment direction. If in the directory of FAIP objects there is information about only one direction of investment, then the fields given below are filled in based on this entry;
  • 
    Accounting unit code
  • 
    Unit
  • 
    Power
  • 
    OKVED code

If in the “FAIP Object Type” field the value “02- Proposed for inclusion in the FAIP” is selected, but the object is not yet included in the FAIP object directory, then information about the object is filled in as follows:

• 
  
• 
  
• 
  Unique code - not filled in;
• 
  FAIP section – entered manually;
• 
  Sign of inclusion in the FAIP – set by the user;
• 
  Federal Target Program (FTP) – filled out on the basis of the directory “Federal Target Programs/Subprograms”;
• 
  Federal Targeted Program subprogram – filled out on the basis of the directory “Federal Target Programs/Subprograms”;
• 
  Industry – filled in based on the “Industry” directory;
• 
  Group of events – entered manually;
• 
  Group of FAIP objects – entered manually;
• 
  Developer – entered manually;
• 
  
• 
  
• 
  Power – entered manually;
• 
  

• 
  The name of the capital construction object, event, real estate object - is entered manually;
• 
  Investment direction – entered manually;
• 
  Accounting unit code – entered manually;
• 
  Unit of measurement – ​​filled in based on the OKEY directory;
• 
  Power – entered manually;
• 
  OKVED – fill in the code and name of the code based on the OKVED directory;

If the checkbox “Information about the technical complexity, innovation and special nature of the purchase” is checked, then you have the opportunity to fill out the field manually or select based on templates of acceptable values.

The mark “Mandatory discussion required” is set if a mandatory public discussion is required.

The “Purchase Dates” field is filled in manually or by selecting from the “Calendar”; it is not required to be filled out.

Field “Frequency of planned purchases” – selected from the directory or entered manually, optional.

Fill in the required fields and click on the “Save Changes” button.

Tab “Volume of financial support” is intended to indicate information about the financing of the procurement object with selection by year of publication of the notice, in terms of BCC and years of the planning period.

Drawing. Formation of KUZ-400. Tab “Volume of financial support”

Fill out the table in the “Volume of financial support” block.

To add a new line, click on the “Add new line” button. The following information is required for each line:

To delete a line, click on the “Delete Line” button.

The block “Amount of financial support for procurement, grouping by planned years of placement” is a final table with automatically calculated amounts for each specified year of placement of the notice. Filled in automatically.

Based on Decree of the Government of the Russian Federation No. 73 dated November 25, 2017, planning documents are subject to mandatory detail for each BCC. Once the planning document items have been created, the appropriate details must be filled in and the necessary funds reserved.

When creating planning documents in the Electronic Budget system, customers have the right to combine several detailed purchases from the PP into one using OKPD2 codes in accordance with calculated and estimated indicators (joint letter of the Ministry of Finance and the Federal Code of the Russian Federation No. 21-03-04/82833/07-04- 05/14-948 dated 12/12/2017). The identification code in this case will be generated in accordance with the regulations established by Order of the Ministry of Economic Development No. 422 dated June 29, 2015, and in categories 30-33 a code with the value 0000 - “0” will be entered.

All PPs and schedules are formed and approved in the “Electronic Budget” system. After approval, the planning documentation is sent to the Unified Information System, directly to the customers’ personal accounts.

Planning documents are drawn up and approved based on the limits of budget obligations communicated to the customer organization within 10 working days. If necessary, changes and additions may be made to the PP and schedules during the reporting year 2019. Correction of detailed orders in the PP according to the parameter “financial support” or other parameters is carried out in the “Electronic Budget”, and then sent for publication to the Unified Information System.

DZ in “Electronic budget”

Detailed procurement in the “Electronic Budget” is a clarification of PP positions for specific specified indicators. According to the list of detailed orders, you can detail the order:

• according to KBK;
• according to suggestions.

The algorithm for entering RD into planning documentation consists of the following actions:

1. In order to add an offer for the purchase of goods, works, services, select the required line in the upper area of ​​the “GRU” tab, and in the lower area - the “By offers” cell, then click the “Add line” button.

2. In the pop-up window, check the desired line and click the “Select” button.

3. The position you previously selected will appear at the bottom of the “TRU” tab.

4. If you want to open and view offers or KBK, then select the desired order by clicking on the checkmark in the field of the corresponding position. Then click on the “Open” button and select either the “Offer” or “KBK” cell.

5. A pop-up window will appear to check your details.

6. To remove the window, click on the “Close” cell.

7. In order to add data on the purchase order, click on the “Add line” field and in the “Goods, works, services” tab, select the “Detailed purchase” action.

8. In the “Add remote control” pop-up window, check the required line.

9. The newly appeared line will be displayed in the “TRU” tab.

10. Select the required line at the top of the “Goods, works, services” field. After this, a line of the corresponding proposal for the purchase of goods, works or services purchased by the customer organization to meet federal needs will appear at the bottom of this field.

About the procedure for working on the local budget

1. Department No. 11 of the Federal Treasury Department for the Krasnodar Territory informs that for successful work in the automated workplace of SUFD and PPO ASFC it is necessary:
2. 1. The main manager of the budget funds of the municipal formation shall be provided with information on the budget classification codes of the Russian Federation in force in the territory of the municipal formation in the corresponding financial year (03 l/account of the State Budgetary Institution and all subordinate institutions). Information on the BCC is provided in accordance with the GRBS budget list in electronic form using text file formats developed and approved by the Federal Treasury for the exchange of information with participants in the budget process. In the process of obtaining information, the corresponding interface of the SUFD software is activated - "Documents - Maintaining KBK - Information about KBK".
3. Information on BCC is provided two days before upcoming cash expenses.
4. KBK type - mandatory "11" limited by l/c. 03;
5. KBK type - mandatory "10" not limited by l/c. 20, 21.
6. Budget classification codes that are not valid in the current financial year or are not used must be closed in a timely manner.
7. 2. Determine the procedure for bringing budget data, and then bring it into line with the chosen option for bringing limits of budget obligations (LBO) or budget appropriations (BA) and maximum funding volumes (POFR).
8. In accordance with paragraphs. 3.3 Order of the Ministry of Finance of the Russian Federation dated September 30, 2008 N 104n, the main managers of federal budget funds in the expenditure schedules submitted by them to the Federal Treasury must detail, according to KOSGU codes, budget allocations for public obligations communicated to them by the Federal Treasury.
9. In the process of providing cash services for the execution of local budgets, it is allowed to update the LBO indicators without specifying the KOSGU code when transferring the LBO from the financial authority (municipal administration) to the main manager of local budget funds.
10. It should be noted that the simultaneous submission of LBO both without KOSGU and with the indication of KOSGU within the same personal account, as well as on personal accounts of the same budget, is not allowed.
11. That is, it is necessary to determine the option of bringing LBO from 02 personal account (from account 40204 with full cash services) to 01 personal account either with the indication of KOSGU or without indicating KOSGU and apply this procedure as a whole to all personal accounts of this budget, during the financial period of the year.
12. Only detailed information is delivered to the personal accounts of 03 recipients of budget funds.
13. Expense schedules are provided by the relevant federal districts to reflect budget data from the single budget account N 40204 (in the GHETTO ASFC database, technical account 52*) to account 01 of the main manager of local budget funds;
14. The main manager of local budget funds from the manager's personal account 01 to the recipient's personal account 03. The filling procedure is provided for by order of the Federal Committee dated October 10, 2008 N 8n.
15. Expense schedules received from 9.00 a.m. until 16.00 o'clock. operating day, are processed on the current operating day (Friday until 15.00 and pre-holidays, depending on the holiday day of the week until 15.00 or 14.00), after 16.00. - no later than the next business day.
16. 3. Cash transactions are carried out on the basis of the Application for cash expenses submitted by recipients of local budget funds in electronic form, in accordance with the order of the Federal Committee dated October 10, 2008 N 8n.
17. In accordance with paragraphs. 1, p.p. 2, pp. 4 and p.p. 5 clause 10 of Order No. 87n, when authorizing the payment of monetary obligations for expenses, the Application is checked for compliance of the budget classification codes of federal budget expenditures specified in the Application with the budget classification codes of the Russian Federation in force in the current year; for compliance of the KOSGU codes specified in the Application with the textual purpose of the payment; for compliance of the content of the transaction, based on the document confirming the occurrence of a monetary obligation, with the KOSGU code and the content of the purpose text specified in the Application; to ensure that the amounts in the Application do not exceed the balances of the corresponding limits of budget obligations and the maximum volumes of financing accounted for in the personal account of the recipient of budget funds (that is, after registering and passing the expenditure schedules for completing the LBO and POFR).
18. Applications for cash expenses (CR) from the personal accounts of budget recipients, received electronically from 9.00 a.m. until 16.00 o'clock. (Friday until 15.00 and pre-holidays, depending on the holiday of the week until 15.00 or 14.00) are accepted and processed on the current business day, subject to the timely provision of documents that are the basis for the payment, ZKR received after 16.00. - carried out no later than the next business day. Documents confirming the occurrence of monetary obligations for budget recipients when delivering goods are (bill of lading, acceptance certificate, invoice, invoice), when performing work, providing services (certificate of work performed, certificate of services rendered, invoice, invoice) , lease (invoice) and agreements (government contracts), as well as other documents confirming the occurrence of monetary obligations. Documents are provided in electronic form through software "SUFD" using electronic signatures created by scanning.
19. If an application for a cash expense does not pass control for any reason, a “Protocol” is generated during the current business day indicating the reason for the refusal.
20. 4. The recipient of budget funds may decide to withdraw the document “Application for cash expenses” or “Application for cash receipt” before sending the settlement document to the bank. In this case, the client provides the document “Request for Cancellation of Application” in electronic form.
21. The formation of the Request for Cancellation is carried out in accordance with the order of the FC dated 10.10.2008 N 8n.
22. 5. To clarify the budget classification codes (for expenses incurred in the current year), the recipient of budget funds provides a “Notification about clarifying the type and type of payment” in accordance with the Order of the Federal Committee dated October 10, 2008 N 8n. Notifications received between 9:00 a.m. and 4:00 p.m. operating day (Friday until 15.00 and pre-holiday days, depending on the holiday of the week until 15.00 or 14.00), processed on the current operating day, after 16.00. - no later than the next business day.
23. 6. Transactions with targeted subsidies received by a budgetary institution (in accordance with the Budget Code of the Russian Federation) are accounted for in a separate personal account 21, opened for the institution in the Federal Treasury in the manner established by the Federal Treasury.
24. The founders annually submit to the Federal Treasury authorities in electronic form using an electronic digital signature “List of targeted subsidies for ____ year” (form code according to OKUD 0501015, in accordance with Order of the Ministry of Finance of the Russian Federation dated July 16, 2010 N 72n), which reflects the targeted subsidies provided in the relevant financial year to institutions under its jurisdiction.
25. In accordance with the List, a directory of “Subsidy Purposes” is provided in electronic form with an electronic signature, with the classification type “Additional Classification Codes”.
26. After submitting the List and the directory, budgetary institutions provide to the Federal Treasury authorities at the place of service “Information on transactions with targeted subsidies provided to a state (municipal) institution for the year” (form code according to OKUD 0501016), approved by the body exercising the functions and powers of the founder, in within which authorization will subsequently take place. The provided Information is checked for compliance with the “List of Targeted Subsidies” and the directory of “Purposes of Subsidies”, as well as regulatory legal acts (Decision, Resolution) specified in these documents and approving the list of targeted subsidies for the current financial year.
27. Receipt of subsidies will be carried out by submitting an application for cash expenses from the founder (with personal account 03) to a budgetary institution, indicating in the details of the counterparty the name of the recipient and personal account number, in the purpose of payment the name of the subsidy, the target subsidy code and with the obligatory indication in the corresponding field in section 5 “Deciphering” the recipient’s subsidy code.
28. To make cash payments, the client electronically submits an application for cash expenses, an application for receiving cash or an application for a refund to the Federal Treasury authority at the place of service. In accordance with clause 20 of Order of the Ministry of Finance of the Russian Federation dated July 16, 2010 N 72n, the authorization of expenses (according to account 21) is carried out in full in the following areas: the presence of the KOSGU code and subsidy code indicated in the payment document and their compliance in the provided Information; compliance of the KOSGU codes specified in the ZKR with the textual purpose of the payment, based on the content of the text of the purpose of the payment, in accordance with the budget classification of the Russian Federation applied in the current financial year; compliance of the content of the transaction for payment of monetary obligations for the supply of goods, performance of work, provision of services, based on the basis document, the KOSGU code and the content of the text of the purpose of payment specified in the payment document; not exceeding the amount of the ZKR over the amount of the balance of the corresponding direction according to the KOSGU code and the corresponding subsidy code recorded on the personal account.
29. Formation of the Application for cash expenses is carried out in accordance with the requirements of the order of the Federal Committee dated 10.10.2008 N 8n.
30. As transactions are carried out on a separate personal account of a budgetary institution for the previous operating day, the Federal Treasury authority generates an extract from the separate personal account of a budgetary institution and an appendix to the extract.
31. Please take this information into consideration.
32. Department head
33. V.V.KASTRYUKOV

Budget classification represents a grouping of income and expenses of budgets of all levels, as well as sources of financing their deficits. It ensures comparability of indicators across all budgets. With its help, systematization of information on the formation of budget revenues and expenditures is achieved.

The Federal Law “On the Budget Classification of the Russian Federation” was adopted by the State Duma of the Russian Federation on June 7, 1996. Currently, this law is in force with amendments and additions adopted by Federal Law No. 115-FZ of August 5, 2000.

The budget classification of the Russian Federation includes:

1. classification of budget revenues;
2. classification of budget expenditures;
3. classification of funding sources;
4. classification of operations of public legal entities (hereinafter referred to as classification of operations of the public administration sector).

• sources of internal financing of budget deficits;
• sources of external financing of the federal budget deficit;
• types of public internal debts of the Russian Federation, constituent entities of the Russian Federation, municipalities;
• types of the Russian Federation.

Budget classification of income

The classification of budget revenues is a grouping of budget revenues at all levels of the Russian Federation.

Budget revenues of all levels are classified into groups, subgroups, articles and sub-articles.

Such detailing makes it possible to take into account budget receipts of all types of income provided for by law. For each of them, the budget classification provides an independent code.

Budget classification of expenses

Classification of expenses carried out according to several criteria:

• Functional the classification reflects the direction of budget funds to perform the main functions of the state (administration, defense, etc.). (Section→ Subsection→ Target items→ Types of expenses).
• Departmental the classification of budget expenditures is directly related to the management structure; it reflects the grouping of legal entities receiving budget funds. (Chief managers of budget funds).
• Economic the classification shows the division of state expenditures into current and capital, as well as wages, material costs, and the purchase of goods and services. (Category of expenses→ Groups→ Subject items→ Subitems)

Functional classification of budget expenses

It is a grouping of budget expenditures at all levels of the budget system of the Russian Federation and reflects the expenditure of funds on the implementation of basic activities.

The functional classification of expenses has four levels: sections; subsections; target articles; types of expenses.

• 0100 – State administration and local government
• 0200 - Judicial branch
• 0300 – International activities
• 0400 - National Defense
• 0500 — Law enforcement and state security
• 0600 — Fundamental research and promotion of scientific and technological progress
• 0700 — Industry, energy and construction
• 0800 – Agriculture and fishing
• 0900 – Protection of the environment and natural resources, hydrometeorology, cartography and geodesy
• 1000 – Transport, road management, communications and computer science
• 1100 — Development of market infrastructure
• 1200 — Housing and communal services
• 1300 — Prevention and response to emergencies and natural disasters
• 1400 - Education
• 1500 – Culture, art and cinematography
• 1600 - Media
• 1700 – Health and physical education

• 1800 - Social policy
• 1900 - Service of public debt
• 2000 — Replenishment of state stocks and reserves
• 2100 -Financial assistance to budgets of other levels
• 2200 -Disposal and liquidation of weapons, including implementation of international treaties
• 2300 - Mobilization preparation of the economy
• 2400 -Exploration and use of outer space
• 3000 -Other expenses
• 3100 -Targeted budget funds

Based on the above functional classification, budgets of all levels are built. It is clear that the specifics of the budget at a particular level are taken into account. The functional classification is used in full for.

Departmental classification of budget expenditures

Departmental classification budgets is a grouping of expenses by recipients of budget funds. The list of recipients of funds from the federal budget is approved by law for the next year.

Departmental classifications of budgets of the subjects of the Federation and local budgets are approved by the authorities of the subjects of the Federation and local governments, respectively.

Economic classification of budget expenditures

Economic classification budget expenditures is a grouping of budget expenditures at all levels of the budget system of the Russian Federation according to their economic content. It reflects the types of financial transactions carried out when government agencies perform their tasks. Economic classification includes groups, subgroups, subject items, subitems and expense elements.

The economic classification of budget expenditures of the Russian Federation was transformed into a classification of public sector operations. It determines the directions of budget revenues and expenditures, depending on the economic content of operations carried out in the public administration sector.

The classification of operations of the general government sector is a grouping of operations depending on their economic content.

Within this classification, general government sector operations are divided into current (revenues and expenses), investment (transactions with non-financial assets) and financial (transactions with financial assets and liabilities).

The classification of operations of the general government sector consists of the following groups:

• 100 Income;
• 200 Expenses;
• 300 Receipt of non-financial assets;
• 400 Disposal of non-financial assets;
• 500 Receipt of financial assets;
• 600 Disposal of financial assets;
• 700 Increase in liabilities;
• 800 Reduction of liabilities.

Groups are detailed by articles and subarticles. The more detailed analytical codes provided in this document are not general government transaction classification codes but are intended solely for the purpose of structuring the text of these Guidelines.