How to connect an electronic budget to your computer. The procedure for connecting to the component of the "Electronic Budget" system for maintaining a departmental list Malyuchenkov Sergey Alexandrovich Head of the Regime Department

As a result of the institutional changes that have taken place in the budget process of the Russian Federation in recent years, the task of ensuring the manageability and accountability of federal financial resources, their centralization with one federal executive body authorized to ensure an orderly flow of resources from the federal budget and promptly provide information on the state of public finance to make managerial decisions. The solution to this problem could only be the creation of a computerized integrated treasury system that provides information technology support for the entire process of budget execution of the budget system of the Russian Federation.

The creation of a single account of the Federal Treasury of the Russian Federation for accounting for federal budget revenues and funds was one of the main stages in the formation of a system of treasury execution of the federal budget and had the goal of centralizing accounting and optimizing the flow of revenues and federal budget funds.

The system that existed before the approval and introduction of the concept of a single account, the system of collecting federal budget funds and bringing them to the recipients of budgetary funds and, ultimately, to suppliers of goods, works and services, was cumbersome and had a number of significant shortcomings, including:

1. Accounting for receipts to the federal budget and the use of federal budget funds was carried out by federal treasury bodies on five personal accounts.

Federal budget funds became available for use only after the Bank of Russia and federal treasury bodies prepared reports on the balances of funds on personal accounts for recording federal budget revenues and federal budget revenues transferred to finance expenses.

2. A large number of accounts at the levels of federal treasury bodies slowed down the flow of funds from the taxpayer to the recipient of budgetary funds, the supplier of goods, works, services to these recipients. As a result, the Government of the Russian Federation was forced to borrow funds to finance the federal budget deficit in the presence of significant balances of federal budget funds.

3. There was no possibility of operational management of the balances of federal budget funds held on numerous personal accounts of federal treasury bodies.

4. Increased risk of possible losses of federal budget funds on personal accounts of federal treasury departments opened with credit institutions.

The single treasury account (hereinafter referred to as the TSA), in contrast to the old financing system, is a federal treasury account opened with the Bank of Russia, which accumulates funds from the federal budget and reflects the operations of state authorities of the Russian Federation in the currency of the Russian Federation for the execution of the federal budget .

The advantages of the TSA over the old system of accounting and distribution of budgetary funds are obvious and are as follows:

Due to a significant increase in the speed of obtaining information on the volume of revenues to the consolidated budget of the Russian Federation, its relevance is increasing;

Every day, information becomes available on the total amount of taxes, fees and other payments received in the territories of the constituent entities of the Russian Federation, as well as on the compliance of the amounts of regulatory taxes credited to the budgets of different levels of the budgetary system of the Russian Federation with the standards for their distribution established by the legislation of the Russian Federation;

Accounting for income from the payment of taxes and fees coming to all levels of the budget system of the Russian Federation, carried out by the UFK, allows the executive authorities of the constituent entities of the Russian Federation and local governments to receive adequate information about the income received on the territory of the corresponding administrative-territorial formation;

The Government of the Russian Federation gets the opportunity to have daily information on the movement of federal budget funds in the accounts of federal treasury bodies, including operations for spending them in the context of the main budget managers, as well as in the relevant territories.

It is important to note that the following points are fundamental in the system of functioning of the CEN:

Centralization of revenues and funds of the federal budget for the TSA, open GUFK;

Centralization of operations for accounting for incomes of budgets of different levels on one account opened by the UFK, their distribution between different levels of budgets and spending of the federal budget at the level of the UFK;

Daily reflection in the General Ledger of the Federal Treasury of operations on income and expenditures of the federal budget made at the level of the federal financial institution.

The order of functioning of the CEN can be represented as follows:

Taxpayers transfer all taxes and fees to a single account UFK No. 40101 opened with an institution of the Bank of Russia, according to the codes of the budget classification of the Russian Federation and in the context of revenue administrators. Then, in accordance with the legislation of the Russian Federation, the UFK distributes the income received over the previous day to account 40101 at different levels of the corresponding budgets and transfers them to the accounts for accounting for the budget of the subject of the Russian Federation, municipal budgets, budgets of rural settlements, state off-budget funds, and also returns them to taxpayers excessively paid or excessively collected taxes and fees within the limits of the income of the relevant budgets and the balance of funds on the account. On a daily basis, the OFCs transmit information to the OFCs on the received taxes and fees via electronic communication channels for the subsequent transfer to the territorial tax and financial authorities of the information they need about the income and fees received;

The UFK pays federal budget expenditures to recipients of budgetary funds during the operating day of the Bank of Russia establishment within the limits of the available funds on the personal account and transfers the entire unused balance at the end of the operating day of the Bank of Russia establishment to the TSA.

More clearly, the system of functioning of the EKS can be represented by the following figure 2.1.

Figure 2.1 Scheme of budget execution under the system of functioning of the Single Treasury Account

"Accountant's adviser in healthcare", 2006, N 3

The Budget Code of the Russian Federation (Article 215) establishes treasury execution of budgets in the Russian Federation. The executive authorities are entrusted with the organization of the execution and execution of budgets, the management of budget accounts and budgetary funds. These bodies are cashiers of all managers and recipients of budgetary funds and make payments at the expense of budgetary funds on behalf of and on behalf of budgetary institutions.

Treasury execution is such a budget execution in which all participants in the budget process open their accounts on a single account of the body that organizes the execution of the corresponding budget. Accounts opened to budgetary institutions are called personal accounts.

Currently, there are various types of personal accounts. The instructions of the Ministry of Finance of the Russian Federation, in accordance with which these accounts are opened and maintained, are also different.

In this article, we will try to summarize information about all possible types of personal treasury accounts, which, in our opinion, will be useful to employees of financial services.

Personal account structure

Before proceeding to the consideration of various types of personal accounts, we recall that the number of any personal account of a budgetary institution consists of 11 digits.

where the 1st and 2nd digits are the code of the personal account;

from the 3rd to the 10th category - the account number of the client, of which:

from the 3rd to the 5th category - the code of the head of the main manager of funds in charge of the manager, recipient, other recipient of funds, in accordance with the budget classification of the Russian Federation;

from the 6th to the 10th category - code of the manager or recipient of funds, other recipient of funds in the Register of recipients of federal budget funds<*>;

11th category - reserve category.

<*>See articles Korol E.A. "Register of budget recipients: what you need to know?" // "Advisor of social accountant". 2005. N 5. P. 8 - 14 // and "The new procedure for maintaining the register of budget recipients" // "Advisor of the accountant of the social sphere". 2005. N 10. S. 12 - 22.

In accordance with the current Instructions of the Ministry of Finance of the Russian Federation, the following types of personal treasury accounts with the codes indicated below are opened in the Federal Treasury.

Let us dwell in more detail on some types of personal accounts.

Personal account of the funds manager

The main manager of funds is a public authority of the Russian Federation or another direct recipient of federal budget funds, determined by the federal law on the federal budget for the next financial year and having the right to distribute appropriations, limits of budget obligations and the amount of financing of expenditures in the areas established by this federal law, according to managers and recipients of federal budget funds under its jurisdiction.

A fund manager is a public authority of the Russian Federation or an organization under the jurisdiction of the chief fund manager that receives appropriations, limits on budget obligations and the amount of financing of expenses from the main (superior) manager of federal budget funds for their distribution among lower managers and recipients of federal budget funds, under his control.

The personal account of the manager of funds is designed to record operations for the execution of federal budget expenditures, namely, the limits of budget obligations and funding volumes brought to the main manager (manager) of funds, and to distribute them among the managers and recipients of funds under his jurisdiction.

The basis for opening a personal account of a fund manager for a manager of funds is the entitlement constituent document submitted by him to the Federal Treasury body or a written permission of a higher manager of funds, in accordance with which this manager of funds is given the authority to distribute the limits of budget obligations and the amount of financing among the managers and recipients of funds located in his charge. In other words, if the constituent document does not contain a provision that this organization is the manager of funds, a letter from a higher organization is required.

To open a personal account of a fund manager with the Federal Treasury, the fund manager submits the following documents:

Recipient's personal account

The procedure for opening and maintaining this type of personal account by the Federal Treasury bodies is contained in the Instruction of the Ministry of Finance of Russia dated January 31, 2002 N 142n.

The recipient of funds is understood to mean a state authority of the Russian Federation or an organization under the jurisdiction of the main manager or manager of funds that has the right to receive budgetary appropriations and accept monetary obligations paid from the federal budget.

To open a personal account of the recipient of funds, the recipient of funds (with the exception of a separate subdivision) shall submit the following documents to the Federal Treasury:

The personal account of the recipient of funds is designed to account for operations to reflect the adjusted limits of budget obligations, the amount of financing, accepted monetary obligations, cash expenses of the recipient of funds in the process of fulfilling federal budget expenditures.

The limits of budgetary obligations and the amount of financing are reflected in the personal account of the recipient of funds on the basis of the expenditure schedules received by the recipient of the funds, prepared by the superior manager of the funds.

The procedure for making cash expenditures at the expense of the federal budget consists in the transfer by the Federal Treasury to the bank institution in which the Federal Treasury has an account for accounting operations with federal budget funds (hereinafter referred to as the account of the Federal Treasury), settlement and cash documents issued by the Federal Treasury of the Treasury on the basis of payment documents duly submitted by the recipients of funds, and the bank institution writes off the amounts of payments from the account of the Federal Treasury body with the reflection of operations on the personal account of the corresponding recipient of funds in accordance with the indicators of the budget classification of the Russian Federation.

At the same time, Instruction N 142n provides that the recipient of budgetary funds can clarify the accounts for transactions made on his personal account of the recipient of funds. But perhaps this is only within the financial year.

Corrective entries in the budget accounting registers are made by the Federal Treasury and the recipient of funds in the manner prescribed by clause 4 of the Budget Accounting Instruction, approved by Order of the Ministry of Finance of Russia dated August 26, 2004 N 70n.

As explained in the Letter of the Treasury of Russia dated October 21, 2005 N 42-7.1-01 / 5.1-289, making changes to the accounts in terms of changing the codes of the budget classification of the Russian Federation for cash expenditures made is possible only in the following cases:

• in accordance with the instructions of the Ministry of Finance of Russia when making changes to the established procedure for attributing federal budget expenditures to the relevant articles and sub-articles of the economic classification of expenditures of budgets of the Russian Federation;
• if the recipient of funds erroneously indicated in the payment document the code of the budget classification of the Russian Federation, on the basis of which the Federal Treasury body reflected the cash expense on the personal account of the recipient of funds.

Personal account for accounting transactions with funds in temporary disposal

The procedure for opening and maintaining the Federal Treasury of this type of personal account was approved by Order of the Treasury of Russia dated 07.09.2005 N 17n.

A personal account for recording transactions with funds in temporary disposal is opened for the client in the Federal Treasury at the place where he opened the personal account of the recipient of federal budget funds. If at the time of opening a personal account for accounting for transactions with funds in temporary disposal, a personal account for accounting for transactions with federal budget funds is not opened for the client, the Federal Treasury body first opens a personal account for the client in accordance with the established procedure to record transactions with federal budget funds.

To open a personal account to record transactions with funds in temporary disposal, the client submits the following documents to the Federal Treasury:

On a personal account for accounting for transactions with funds in temporary disposal, the following shall be reflected:

• the balance of funds received in temporary disposal at the beginning of the current financial year;
• the amount of funds received in temporary disposal during the current financial year;
• the amount of funds transferred in the current year received in temporary disposal;
• the balance of funds received in temporary disposal at the reporting date.

Order No. 17n stipulates that only one personal account can be opened for each client to account for transactions with funds in temporary disposal.

Previously, these accounts were credited with funds in rubles seized during the inquiry, preliminary investigation and not being material evidence, when seizing the property of the accused (suspect), which may be levied in order to compensate for the material damage caused or to execute the sentence in part confiscation of property, and bail amounts paid by the accused (suspected) with the sanction of the prosecutor. In most cases, a personal account of this type is opened by departments of the internal affairs bodies and the bailiff service.

At present, the opening of these personal accounts for units of the bailiff service is difficult because they are not recipients of budgetary funds and, accordingly, are not included in the Register of budget recipients. Therefore, the Treasury of Russia, in Letter No. 42-5.2-10/441 dated December 23, 2005, suggested that the Federal Bailiff Service work with the Ministry of Finance of the Russian Federation on the possible inclusion in the consolidated register of the main administrators, administrators and recipients of federal budget funds of subdivisions of the territorial bodies of the Federal Judicial Service bailiffs or change their organizational and legal status to the status of a legal entity.

Also, on the personal account of this type, the funds sent as security for the application for participation in the tender are subject to accounting, in accordance with paragraph 4 of Art. 20 of the Federal Law of July 21, 2005 N 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs."

At the same time, the legislative act of the Russian Federation, which is the basis for opening the specified personal account, is the Federal Law of July 21, 2005 N 94-FZ.

This provision was clarified by the Treasury of Russia in Letter No. 42-7.1-15/5.2-51 dated 06.02.2006 "On the opening of personal accounts for federal institutions to account for funds received at the temporary disposal of federal institutions in accordance with the legislation of the Russian Federation."

Personal account for recording transactions with funds received from entrepreneurial and other income-generating activities

Funds received from entrepreneurial and other income-generating activities are funds received by budgetary institutions from non-budgetary sources, the formation and spending of which is established by legislative acts, decisions of the President of the Russian Federation and the Government of the Russian Federation.

A personal account for accounting for funds received from entrepreneurial and other income-generating activities is opened in accordance with the requirements specified in the Order of the Ministry of Finance of Russia dated June 21, 2001 N 46n "On the procedure for opening and maintaining personal accounts by the territorial bodies of the Federal Treasury to record transactions with funds, received from entrepreneurial and other income-generating activities, recipients of federal budget funds financed on the basis of income and expenditure estimates.

Personal accounts for recording extra-budgetary funds are opened for clients in the bodies of the Federal Treasury at the place where they open personal accounts of recipients of funds to record transactions with federal budget funds. If at the time of opening a personal account for recording extra-budgetary funds, a client does not have a personal account opened to record transactions with federal budget funds, the Federal Treasury opens a personal account for the client in accordance with the established procedure to record transactions with federal budget funds.

To formalize the opening of a personal account for accounting for extra-budgetary funds, the client submits the following documents to the Federal Treasury:

On the personal account for accounting of extra-budgetary funds are subject to reflection:

• the volume of receipts of extrabudgetary funds and directions for the use of these funds in accordance with the approved estimate of income and expenses on extrabudgetary funds on an accrual basis from the beginning of the financial year;
• the balance of extrabudgetary funds at the beginning of the current financial year;
• amounts of extra-budgetary funds received during the current financial year in accordance with the classification of budget revenues of the Russian Federation, including amounts of funds without the right to spend;
• cash expenses incurred at the expense of extra-budgetary funds during the current financial year in accordance with the economic classification of expenses of the budgets of the Russian Federation;
• restoration of cash expenditures made at the expense of extra-budgetary funds in accordance with the economic classification of expenditures of the budgets of the Russian Federation;
• other payments - payments in payment of taxes and fees to the budgets of various levels in accordance with the classification of incomes of the budgets of the Russian Federation and other transfers provided for by the permit and not related to expenses;
• balance of extrabudgetary funds at the reporting date.

Personal account for additional budget financing through rental payments

The federal law on the federal budget for the current financial year establishes that income from the lease of property that is federally owned and transferred for operational management to scientific institutions, scientific service institutions of the Russian Academy of Sciences and industry academies of sciences with state status, educational institutions, institutions health care, state institutions of the federal postal service of the Federal Communications Agency, state institutions of culture and art, state archival institutions that have state status and are financed on the basis of estimates of income and expenses are fully accounted for in the income of the federal budget and are reflected in the estimates of income and expenses of these institutions .

The funds received are reflected in the personal accounts of these budgetary institutions opened with the Federal Treasury, and are directed to their maintenance as an additional source of budget financing for the maintenance and development of their material and technical base in excess of the amounts established by Art. 33 of this Federal Law.

Order of the Ministry of Finance of Russia dated June 30, 2004 N 57n approved the Regulations on the procedure for carrying out operations for the use of funds received by the federal budget from the lease of property owned by the federal government and transferred to the operational management of budgetary institutions entitled to additional budget financing.

The grounds for opening a personal account for additional budget financing from lease payments are copies of federal property lease agreements concluded by the lessor with the tenants in accordance with the legislation of the Russian Federation submitted to the Federal Treasury bodies.

E.A.Korol

State Councilor

civil service

Russian Federation 2nd class

Commercial enterprises in Russia have the opportunity to receive and fulfill government orders. The purpose of the state contract is to meet the needs of the state. For example, you can get a government contract for the construction or repair of a road surface, the production of goods and services necessary for carrying out work aimed at the benefit of the whole society. The peculiarity of such cooperation lies in the fact that legal entities receive funding from the state budget, which means that the allocated funds are under special control. In order to most effectively determine the intended use of funds, opening an account with the treasury for legal entities is a mandatory event.

What is a treasury account

To begin with, it must be said that an account in the treasury is an ordinary personal account, its peculiarity is that it is intended for receiving budget payments. If legal entities can freely dispose of a current account, then in this case this is not entirely true, because the money for it will come from the treasury for the execution of government orders and contracts.

This account is required only if legal entities receive a state order for the performance of certain types of work. Budget funds will be transferred to this personal account in the future. There are no other special notes for this account.

Please note that if legal entities receive a state order, then money can only be transferred to an account opened with the Treasury for its execution.

Personal account features

It is necessary for a legal entity to open an account in the Treasury in order to ensure control by state bodies over the targeted use of funds from the Federal budget. Therefore, all operations on it are strictly controlled, and in order to ensure control, the treasury is involved, it is it that monitors strict compliance with the terms of the contract, compliance with current legislation and the expedient use of funds.

What are the grounds for exercising control over the spending of budgetary funds:

• state order for an amount exceeding 100 million rubles;
• agreement on the provision of subsidies and public investment;
• a normative act, under the terms of which state subsidies are provided and the procedure for its issuance;
• government orders related to the defense complex;
• any contracts related to the execution of a government contract.

The Federal Treasury is obliged to check the amount of work performed in accordance with the state contract, monitor the timing of the fulfillment of its obligations, compare the funds spent on the cost of a particular service or work, and actually check whether the work was performed under the state contract. That is, in fact, an account in the treasury is needed solely for the execution of government orders, namely, the money for it will come from the budget and be spent exclusively on the needs specified by the contract.

The procedure for opening a personal account

Now we will answer the main question, how to open an account in the treasury for a legal entity. In fact, in order to get an answer to it, you need to refer to legislative acts, namely the Order of the Federal Treasury No. 21 of October 17, 2016, which regulates the procedure for opening an account with the Treasury.

So, if you explain the content of the document in simple terms, then legal entities must first of all prepare documents. Among them, an application and a card with samples of signatures and seals of the founders are mandatory. If a current account is opened for a branch of the company, then you need to submit an application from the main office with a request to open an account with the treasury, the document can be drawn up in free form.

One of the most important documents is an application in the form number 05311752. This document contains all the basic information about the legal entity, including details of the company, its name and so on. The second most important document is the sample signature card, document form 05311753. This document is necessary so that the treasury staff knows what the signatures of the main persons of the enterprise look like. The presence of samples of signatures of the founders, as well as imprints of the seal of the enterprise, are a necessary security measure insofar as, when it comes to government contracts, rather large sums are rotated here.

Further, legal entities will be required to have all the documents they have, including the charter, TIN, an extract from the Unified State Register of Legal Entities, and so on. You need to contact the representative office of the Federal Treasury at the place of registration of the legal entity, the official website of the Federal Treasury is located at the Internet address http://www.roskazna.ru/. Here you can get information of interest on the registration of a personal account for the execution of government contracts.

Please note that after submitting a complete package of documents, 5 working days are allotted for their consideration and decision-making, after the specified period, legal entities will receive a corresponding notification.

How spending is controlled

As you can see, it is not so difficult to open a treasury account in practice, the main thing is to correctly prepare and submit all the necessary documents for this. And what will happen next? Funds will be credited to the personal account only after the signing of the state contract, and even in this case it will be impossible to get them just like that. In order to receive funds, it will be necessary to send documents to the treasury confirming the intended use of funds, these include invoices, payment orders, etc.

Please note that each government contract has its own identifier: in order to receive funds, an identification number must be attached to the application for their debit.

Insofar as, as already mentioned, the above state contract is usually concluded for large sums, which is why state bodies should carefully monitor the use of allocated funds. All documents related to the execution of the state order must be signed by key persons of the enterprise and the signatures must necessarily correspond to those indicated on the card. If employees of the Federal Treasury identify any violations, then the receipt of funds will be denied.

Among other things, funds are allocated only for the performance of those works or services that were prescribed in the state contract. For example, items of expenditure may include the purchase of materials or tools, the salaries of employees, the hiring of contractors and subcontractors. But at the same time, money cannot be contributed to the authorized capital of the contractor, purchase materials for the needs of your own company and transferred to any bank accounts.

To summarize, in this case, if you need to open an account with the Federal Treasury, then the money is needed to fulfill the state order. That is, here the funds allocated from the federal budget should be directed exclusively to those needs that are provided for by the agreement. And the fulfillment of obligations is closely monitored by representatives of the state regulatory body.

, while the payment of taxes on wages is carried out simultaneously with wages. 7. What does “Reimbursement of expenses” mean and what codes are used for it? 8. How to transfer profit?

Under contracts that are not related to the State Defense Order and do not provide for an advance payment in the amount of 100% of the contract amount, the profit is paid

Payment of expenses for the supply of goods, performance of work, provision of services at prices (tariffs) subject to state regulation. The list of such goods, works, services is approved by the Government of the Russian Federation; c) transfer of profits in the amount agreed by the parties at the conclusion of the contract and provided for by its terms, after the execution of the contract and submission to the authorized bank of the act of acceptance and transfer of goods (act of work performed, services rendered); g) performing permitted transactions in accordance with paragraphs 2, 3, 9 and 10 of Article 8.

The procedure for accounting for transactions with cash in the treasury system of budget execution and on bank accounts

The procedure for opening and closing personal accounts The procedure for opening a personal account in the OFC for an institution consists of several stages: 1.

Inclusion of the organization in the Consolidated register of the main managers, managers and recipients of budget funds;

When making a payment, is the federal treasury body entitled to require from its client - the owner of a personal account, the conclusion of a bilateral agreement, on the basis of which a payment order should be prepared?

Letter of the Ministry of Finance of Russia dated March 18, 2003 N 03-01 / 12-78 clarifies that the documents confirming the recipient's monetary obligations are:

- when paying for the delivered goods - an invoice or an act of acceptance and transfer of fixed assets, in case of their purchase for a fee from other organizations;

- when paying for work performed, services rendered - an act of work performed or an invoice (or an invoice, given that an invoice is also a document confirming the fact that a service has been provided).

Treasury support of contracts

In fact, the question should be put differently. And not even: - How to continue to work with a special account?, but: - How to work with the state defense order (hereinafter - GOZ)?

Article 14.49. Violation of mandatory requirements for defense products (work performed, services rendered) - a fine of up to one million rubles. Article 15.14. Misuse of budgetary funds - a fine of 5 to 25 percent of the amount of funds received from the budget of the budgetary system of the Russian Federation, used for other purposes.