Do I need to accept financial obligations in advance. Accepted budget commitments - accounting entries

The above acts are signed and implemented by a state institution at the expense of funds from the budget within the adjusted limits and taking into account unfulfilled and accepted obligations. This provision is found in Art. 161, paragraph 5 of the BK. From the foregoing, it follows that the budgetary obligations of budgetary institutions appear when they conclude labor contracts with employees.

Definition

A budget obligation is, in essence, a debt. It consists in the fact that the recipient of the corresponding funds must make the necessary payments. They are established in the terms of a civil law transaction, which was concluded within the framework of authority or in accordance with the law, on the basis of another regulatory act, agreement, and so on. From this it follows that the payment of wages (allowances) are budgetary obligations of budgetary institutions, passing into the category of financial ones.

The order of reflection in the balance sheet

According to paragraph 140 of Instruction 162n, as well as in accordance with the explanations of the Ministry of Finance, which are given in the Letter dated January 21, 2013 on establishing the rules for entering obligations into the accounting of public administration institutions, the accepted expenditure items in the current financial period include those provided for to be implemented by funds from the relevant budget during the reporting year, including those accepted and not executed in previous years and subject to reflection in a certain amount.

The amount of accrued payments

This volume reflects the budget obligation to pay at the expense of the relevant items to employees, persons who hold public positions in the Russian Federation, civil servants, military personnel serving, other categories of persons who are recipients of the relevant payments (including deduction of advance payments), for the implementation of other expenses (traveling, per diem, and so on), according to employment contracts, service contracts and regulations.

In the amount of accrued payments, articles on the deduction of payments established in the legislation are fixed. These include, in particular, taxes, duties, contributions, fees, including funds for transfer to insurance companies. This volume also reflects the costs of payments stipulated by law to municipal persons who fill relevant positions, employees of state-owned enterprises, citizens with the status military personnel and serving on conscription, students (pupils) of state educational institutions.

Volume of installed LBOs

This reflects the obligation to pay monetary maintenance. This means, for example, remuneration, allowance, salary. This budget obligation is the payment to employees of the recipients of funds from the relevant expenditure items provided for execution during the current reporting period.

Accounting for budget commitments

It is carried out in accordance with the documents that confirm their acceptance. Both the budget obligation and the monetary obligation are reflected in accordance with the list established by the enterprise as part of its financial policy. At the same time, the requirements of the authorized instance for authorizing the payment of conditions that were adopted by law, other regulatory act, contract, and so on are taken into account. The provision on this is fixed in paragraph 318 of Instruction 157n. Special items are used that are formed to reflect the funds that cover the budget obligation. These are special analytical accounts that are provided for by Instruction 157n:

Execution of conditions

As mentioned above, a budget obligation is, for example, a debt to pay maintenance (content), salaries to employees of recipients of funds from the relevant articles for the current financial period. They are provided for execution at the expense of expenses for the reporting year and are reflected in the debit of the account. 0 502 11 211. They are accounted for within the approved limits. The fulfillment of the conditions is certified by the relevant payment documents.

The method by which the expenses covering the budget obligation are reflected is the debiting of funds from the personal account. In the balance sheet items, this operation is fixed on the account. 1 302 11 830. It reflects the decrease in payables for wages. Also, operations are carried out according to 1 304 05 211. It records the settlements with the financial authority for wages.

Example

The size of the annual wage fund from the budget - 10 million rubles. In November 2013, the enterprise accrued to employees 500 thousand rubles. salaries. These funds, minus personal income tax, were sent to the cash desk of the organization. It received 465 thousand rubles. The salary, which was not received by employees on the day of its issue, is transferred to the depositor and sent to the companies. The amount was 40 thousand rubles. In December 2013, an employee applied for a paycheck. In the balance sheet, these movements will be reflected as shown in the table.

LBO

What is the volume of the rights of the enterprise to accept or execute expenditure items in a given period. They are presented in monetary terms. Due to the limits of monetary obligations, control over financing is tightened, which is correlated with actual budget revenues. In practice, two options for conducting LBO can be used: monthly or quarterly. The first are compiled, respectively, on a monthly basis. The volume of the latter should not be higher than the budget allocations for the quarter.

Finally

Information about the brought, accepted and realized obligations are reflected in the corresponding reporting form. This form, according to Instruction 191n (p. 68), enterprises that have the status of state-owned ones, hand over to their main manager based on the results of half a year and a year. Instructions for maintaining and applying charts of accounts, as well as for reporting, were approved by orders of the Ministry of Finance.

This article is devoted to the topic of keeping records of data on monetary obligations in the program "1C: Accounting of a state institution 8". In this topic, we will consider the features of maintaining such accounting, including cases of re-registration and changes in the volume of obligations, and also talk about how to create accounting registers in this program.

Accounting for accepted monetary obligations

1C: Entrepreneur 8

The program "1C: Entrepreneur 8" - was created for accounting and reporting by individual entrepreneurs IE, PE, PBOYuL. The program allows you to keep a book of income and expenses and business transactions of individual entrepreneurs who are payers of personal income tax (PIT).

1C: Enterprise 8 Licenses.

If you need to work with the 1C program on more than one computer (it can be a local network), as well as when working in one 1C database, you need to buy 1C licenses. 1C licenses are additional protection keys for 1C programs that are purchased separately and give the right to use on several computers.

federal budget funds

7. Registration of a budget obligation and introduction of amendments to the registered budget obligation is carried out in accordance with the Information on the budget obligation formed on the basis of the documents provided for in column 2 of the List of documents on the basis of which budget obligations of recipients of federal budget funds arise, and documents , confirming the occurrence of monetary obligations of recipients of federal budget funds, in accordance with Appendix No. 4.1 to the Procedure (hereinafter, respectively, the supporting documents, the List).

8. Information on budgetary obligations arising on the basis of the supporting documents provided for in paragraphs 1 and column 2 of the List (hereinafter referred to as accepted budgetary obligations) is formed:

no later than three working days before the day of sending for placement in the unified information system in the field of procurement of a notice of procurement in the form of an electronic document, and the information contained in the Information on the budget obligation must correspond to the similar information contained in the said notice;

simultaneously with the formation of information sent for approval to the Federal Treasury in accordance with paragraph two of clause 6 of the Procedure for the interaction of the Federal Treasury with the subjects of control specified in clauses 3 and 6 of the Rules for exercising control provided for by Part 5 of Article 99 of the Federal Law "On the contract system in the field of procurement goods, works, services to meet state and municipal needs", approved by order of the Ministry of Finance of the Russian Federation of July 4, 2016 N 104n (registered by the Ministry of Justice of the Russian Federation on September 16, 2016, registration N 43683), and the information contained in the Data on the budget obligation, must correspond to similar information contained in the specified information.

Information on budgetary obligations arising on the basis of the documents-grounds provided for in paragraphs 3 - column 2 of the List (hereinafter - the accepted budgetary obligations) are formed:

(see text in previous edition)

recipient of federal budget funds:

paragraphs 3 and column 2 of the List and not containing information constituting a state secret - no later than three working days from the date of conclusion of the state contract, agreement specified in the named paragraphs of column 2 of the List;

(see text in previous edition)

in terms of accepted budgetary obligations that have arisen on the basis of the documents-grounds provided for in paragraphs 3 - column 2 of the List containing information constituting a state secret - no later than six working days from the date of their conclusion;

in terms of accepted budgetary obligations that have arisen on the basis of the supporting documents provided for in paragraph 10 of column 2 of the List, - no later than three business days from the date of bringing the limits of budgetary obligations for the recipient of federal budget funds to accept and fulfill budgetary obligations that have arisen on the basis of an order on staffing with the calculation of the annual payroll fund (another document confirming the occurrence of a budgetary obligation, containing the calculation of the annual amount of wages (cash allowance, monetary allowance), within the adjusted limits of budgetary obligations for the relevant purposes;

(see text in previous edition)

body of the Federal Treasury:

in terms of accepted budgetary obligations that arose on the basis of the document-bases provided for in paragraphs 5 - column 2 of the List, simultaneously with the inclusion of information about this document-base in the register of agreements specified in paragraph 5 of column 2 of the List, with the exception of the documents-bases containing information , constituting a state secret, information on budgetary obligations for which are formed by the recipient of federal budget funds;

In terms of accepted budgetary obligations that arose on the basis of the supporting documents provided for in paragraph 13 of column 2 of the List, simultaneously with the formation of Information on monetary obligations for this budgetary obligation in accordance with the provisions provided for in paragraphs 25 and the Procedure.

(see text in previous edition)

Formation of Information on budgetary obligations arising on the basis of the documents-grounds provided for in paragraph 13 of column 2 of the List is carried out by the Federal Treasury after checking whether the payment document submitted by the recipient of federal budget funds contains the type of budget obligation.

(see text in previous edition)

(see text in previous edition)

10. Information about the budget obligation that has arisen on the basis of the document-foundation provided for in paragraph 4 of column 2 of the List is sent to the Federal Treasury body with a copy of the agreement (document on amendments to the agreement) attached, in the form of an electronic copy of the document on paper, created by means of its scan, or a copy of an electronic document, confirmed by the electronic signature of a person entitled to act on behalf of the recipient of federal budget funds, with the exception of Information on a budget obligation containing information constituting a state secret.

(see text in previous edition)

When submitting to the Federal Treasury the Information on the budget obligation that has arisen on the basis of the document-foundation provided for in paragraph 10 of column 2 of the List, a copy of the said document-foundation is not submitted to the Federal Treasury.

11. To make changes to the registered budget obligation, Information on the budget obligation is formed with an indication of the accounting number of the budget obligation to which the change is made.

(see text in previous edition)

12. In case of making changes to the budget obligation without making changes to the base document, the base document is not re-submitted to the Federal Treasury.

(see text in previous edition)

13. Registration of budgetary obligations (introduction of amendments to registered budgetary obligations) arising from the supporting documents provided for in paragraphs 1 - column 2 of the List is carried out by the Federal Treasury following the results of an audit conducted in accordance with this paragraph, within:

(see text in previous edition)

no later than the next business day from the date of formation by the Federal Treasury of Information on budgetary obligations arising on the basis of the supporting documents provided for in paragraphs 5 - and column 2 of the List.

In order to register a budget obligation (introduce changes to a registered budget obligation), the Federal Treasury body checks the Information on the budget obligation that arose on the basis of the supporting documents provided for in paragraphs 1 - column 2 of the List, for:

compliance of the information on the budgetary obligation specified in the Information on the budgetary obligation with the supporting documents to be submitted by the recipients of federal budget funds to the Federal Treasury for registration of budgetary obligations in accordance with the Procedure or inclusion in the prescribed manner in the register of contracts specified in paragraph 3 columns 2 of the List (with the exception of Information on the budget obligation containing information constituting a state secret);

(see text in previous edition)

compliance of the information on the budget obligation specified in the Information on the budget obligation with the composition of the information to be included in the Information on the budget obligation in accordance with Appendix No. 1 to the Procedure;

compliance with the rules for the formation of Information on the budget obligation established by this chapter and Appendix No. 1 to the Procedure;

Non-exceeding of the amount of the budgetary obligation under the relevant classification codes of federal budget expenditures over the amount of unused budgetary appropriations for the fulfillment of public regulatory obligations or limits of budgetary obligations (hereinafter referred to as the limits of budgetary obligations) reflected on the personal account of the recipient of budgetary funds or on the personal account for accounting for transactions on delegated powers the recipient of budgetary funds opened in accordance with the established procedure in the bodies of the Federal Treasury (hereinafter referred to as the corresponding personal account of the recipient of budgetary funds), separately for the current financial year, for the first and second years of the planning period;

(see text in previous edition)

non-excess of the amount of the budget obligation, recalculated by the Federal Treasury body into the currency of the Russian Federation in accordance with paragraph 17 of the Procedure, over the amount of unused limits of budget obligations in the event of registration of the accepted budget obligation in foreign currency;

compliance of the subject of the budget obligation specified in the Information on the budget obligation, the basis document, with the type code (type codes) of expenses of the classification of federal budget expenditures, specified in the Information on the budget obligation, the basis document.

(see text in previous edition)

In the event that Information on a budget obligation is generated by the Federal Treasury when a budget obligation is registered (changes are made to a registered budget obligation), the verification provided for in paragraphs eight and nine of this clause is carried out.

(see text in previous edition)

14. In the case of submission to the Federal Treasury of Information on the budget obligation on paper, in addition to the verification provided for in clause 13 of the Procedure, the Information on the budget obligation is also verified for:

the absence in the submitted Information on the budget obligation of corrections that do not meet the requirements established by the Procedure, or are not certified in the manner established by the Procedure;

(see text in previous edition)

15. When checking the Information on the budget obligation under the basis document concluded (adopted) in order to implement the federal targeted investment program (hereinafter referred to as FTIP), and according to the basis document concluded (adopted) in order to implement measures to create, taking into account the experimental operation, development, modernization, operation of state information systems and information and communication infrastructure, as well as on the use of information and communication informatization technologies (hereinafter referred to as informatization measures), the Federal Treasury additionally checks the information contained in the Information on the budget obligation for its compliance data on capital construction projects, real estate objects, events (aggregated investment projects) included in the FTIP, and information on the limits of budget obligations in terms of informatization activities for the financial year and planning period (hereinafter referred to as data on FTIP objects, with information about informatization measures), brought to the attention of the Federal Treasury in accordance with the Procedure for compiling and maintaining a consolidated budget list of the federal budget and budget lists of the main managers of federal budget funds (chief administrators of sources of financing the federal budget deficit), approved by order of the Ministry of Finance of the Russian Federation dated 30 November 2015 N 187n (registered with the Ministry of Justice of the Russian Federation on December 8, 2015, registration N 39996), as amended by orders of the Ministry of Finance of the Russian Federation dated June 9, 2016 N 80n (registered with the Ministry of Justice of the Russian Federation on June 16 2016, registration N 42552), dated July 7, 2016 N 109n (registered with the Ministry of Justice of the Russian Federation on July 13, 2016, registration N 42835), dated December 2, 2016 N 223n (registered with the Ministry of Justice of the Russian Federation December 9, 2016, registration N 44625), dated March 6, 2017 N 31n (registered with the Ministry of Justice of the Russian Federation on March 17, 2017, registration N 46001) and dated July 24, 2017 N 118n (registered with the Ministry of Justice of the Russian Federation on August 10, 2017 , registration N 47735) (hereinafter referred to as the Procedure for compiling and maintaining a consolidated budget list of the federal budget), in part:

(see text in previous edition)

non-exceeding the amount of the budgetary obligation specified in the Information on the budgetary obligation, taking into account the budgetary obligations of the recipient of federal budget funds previously registered according to the corresponding code for classifying federal budget expenditures and the FTIP object (informatization measure), the limits of budgetary obligations of the recipient of federal budget funds specified in data on FTIP objects (information on informatization measures) according to the corresponding classification code of federal budget expenditures and on the FTIP object (informatization measure);

the availability of information specified in the Information on the budget obligation, according to the classification code of federal budget expenditures and the unique code assigned to the FTIP object (informatization measure) (hereinafter respectively - the FTIP object code, informatization measure code), corresponding to similar information specified in the data on FTIP objects (information on informatization activities) by recipient of federal budget funds;

(see text in previous edition)

Verification of the compliance of the information contained in the Information on the budget obligation on the basis of the document concluded (adopted) for the purpose of implementing the FTIP, submitted to the Federal Treasury body, with the data on the FTIP objects is not carried out in part:

the name of the recipient of federal budget funds (state customer), if the budget obligation arose from a document-foundation concluded (adopted) in order to implement measures to provide housing for certain categories of citizens on the grounds provided for by the legislation of the Russian Federation;

the name of the recipient of the federal budget funds (state customer), the name of the FTIP object and the code of the FTIP object, if the budget obligation arose from the basis document concluded (adopted) in order to implement the measures included in the state defense order (including measures for the construction and acquisition of housing for military personnel and certain categories of citizens on the grounds provided for by the legislation of the Russian Federation, information about which is a state secret) indicated in the data on FTIP facilities in one line without detailing by FTIP facilities and the main administrators of federal budget funds;

(see text in previous edition)

the name of the recipient of federal budget funds (government customer), if the budget obligation arose from the basis document specified in paragraph 5 of column 2 of the List.

16. In the event of a positive result of the verification of the Information on the budget obligation, the document-base for compliance with the requirements provided for in clauses 13 of the Procedure, the Federal Treasury body assigns an accounting number to the budget obligation (makes changes to the budget obligation previously registered) and no later than one business day from the date of the specified verification of the Information on the budget obligation, the basis document, sends the recipient of federal budget funds a notice of registration (change) of the budget obligation, containing information about the account number of the budget obligation and the date of registration (change) of the budget obligation, as well as about the number of the registry entry in the register of agreements, the register of contracts (hereinafter referred to as the Notice of Budget Commitment).

(see text in previous edition)

A notice of a budget obligation is sent to the recipient of federal budget funds by the Federal Treasury:

in the information system in the form of an electronic document signed with an electronic signature of a person authorized to act on behalf of the Federal Treasury - in relation to the Information on the budget obligation presented in the form of an electronic document, as well as the Information on the budget obligation arising on the basis of the documents-grounds specified in paragraphs 5 - and columns 2 of the List;

(see text in previous edition)

on paper in the form in accordance with Appendix No. 11 to the Procedure (form code according to OKUD 0506105) - in relation to the Information on the budget obligation submitted on paper.

A notice of a budget obligation, formed on paper, is signed by a person entitled to act on behalf of the body of the Federal Treasury.

The accounting number of a budget obligation is unique and cannot be changed, including when changing individual details of a budget obligation.

The account number of the budget obligation has the following structure, consisting of nineteen digits:

from 1 to 8 category - a unique code of the recipient of federal budget funds according to the register of participants in the budget process, as well as legal entities that are not participants in the budget process (hereinafter referred to as the Consolidated Register);

9th and 10th digits - the last two digits of the year in which the budget obligation was registered;

from 11 to 19 category - a unique number of the budget obligation assigned by the Federal Treasury within one calendar year.

17. One registered budget obligation may contain several codes for the classification of federal budget expenditures and codes for FTIP objects (codes for informatization measures) (if any).

(see text in previous edition)

The budget obligation accepted by the recipient of federal budget funds in foreign currency is accounted for by the Federal Treasury in the amount of the ruble equivalent of the budget obligation, calculated at the rate of the Central Bank of the Russian Federation established on the date of conclusion (acceptance) of the basis document.

If the recipient of federal budget funds makes changes to the budget obligation in foreign currency, the amount of the amended budget obligation is recalculated by the Federal Treasury at the foreign exchange rate against the currency of the Russian Federation as of the date of conclusion (acceptance) of the corresponding change in the base document established by the Central Bank of the Russian Federation .