The Ministry of Finance of Russia has prepared amendments to Instructions No. 65n, due to the entry into force of federal accounting standards. The new rules will likely need to be applied for reporting purposes in 2018. It is planned to detail many articles of KOSGU, clarify the procedure for their application, as well as change the name of some codes. In addition, possible linkages between codes for types of expenses (KVR) and KOSGU have been clarified.

Read more about innovations in the accounting of institutions in Reviews of legislative changes (for public sector accountant) Internet versions of the GARANT system. Get full access for 3 days for free!

Moreover, from January 1, 2019, it is planned to introduce a fundamentally new Classification of operations of the general government sector. This classification has already been approved by a separate order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n. Currently, the order is being registered with the Ministry of Justice of Russia. From Instructions No. 65n, the relevant provisions are planned to be excluded.

Now taxes and contributions must be taken into account under one sub-article of KOSGU, and another sub-article is provided for penalties and fines:

Tips for using KOSGU

1. Taxes included in expenses.

2. VAT and income tax paid by state institutions.

4. Payment for environmental pollution.

5. Various payments to the budgets of all levels.

Taxes included in expenses include, in particular:

property tax;

land tax, incl. during the construction period;

transport tax.

VAT and income tax paid by budgetary and autonomous institutions.

It is necessary to choose a specific income code, in the reduction of which VAT and income tax will be written off, when drawing up the Accounting Policy.

Fines, penalties for late payment of taxes, fees and insurance premiums.

Read more about fines for violation of tax laws in our help.

According to Appendix No. 5, use code 291 in conjunction with the CWR:

• 241 "Research and development work"
• 406 "Acquisition of real estate objects by state (municipal) institutions"
• 407 "Construction (reconstruction) of real estate objects by state (municipal) institutions"
• 411 "Budget investments for the acquisition of real estate objects in federal ownership within the framework of the state defense order"
• 412 "Budget investments for the acquisition of real estate in state (municipal) property"
• 413 "Budget investments in capital construction projects within the framework of the state defense order"
• 414 ""Budget investments in capital construction projects of state (municipal) property"

In addition, in Appendix No. 5, there is still a linkage of CWR 851, 852 and 853 with the “aggregated” article 290 “Other expenses”, which, in turn, allows reflecting the costs of paying taxes and fees for CWR 851, 852 and 853 in linkage with subsection 291.

Which CWR and KOSGU to use for public procurement

The concept of "KOSGU"

First of all, let's define what KOSGU is in the budget, the decoding of the abbreviation sounds like this: classification of operations of the general government sector. This numerical code allows you to accurately classify the completed operation according to its content.

There are the following classification groups:

• "100" - income;
• "200" - expenses;
• "300" - receipt of NFA;
• "400" - retirement of NFA;
• "500" - receipt of FA;
• "600" - retirement of FA;
• "700" - increase in liabilities;
• "800" - reduction of liabilities.

Until January 2016, all operations of budgetary, state and autonomous institutions were classified according to KOSGU. Then this rule was canceled. Now, in 18-20 categories of accounting accounts, all public sector institutions are required to apply CWR.

Definition of "CWR"

Many specialists already know what CWR is in the budget (decoding - code for types of expenses), since these codes should be used in accounting and planning for the second year. But still, let's repeat and give a definition: CWR, what is it in the budget?

An expense type code is a special numerical code that allows you to group homogeneous types of expense transactions according to their content in order to manage the budget process in terms of spending funds, as well as control its execution in accordance with the current requirements of budget legislation.

The legislation provides for the following grouping of codes.

Labor costs for personnel of state-owned institutions, management bodies of state extra-budgetary funds, as well as state (municipal) authorities

Costs for the procurement of goods, services or works necessary for the implementation of public needs

Social security of the population, other payments to citizens

Capital investments in objects of state or municipal property

Subsidizing institutions of the public sector, including state-owned, budgetary, autonomous and non-profit organizations

Other budget allocations

The procedure for determining the CWR and KOSGU

The detailing of each expenditure operation of an economic entity of the public sector is the basis for planning and budget execution. That is, effective and transparent planning, ensuring the intended use of allocated funds and the reliability of financial statements depend on the correctness of the selected code for the type of expense and the classification of operations of the general government sector.

For an error-free linking of the CWR and KOSGU, officials recommend using a table of correspondence between codes for the types of expenses and the classification of the public administration sector.

Example. Expenditure operation: car repair. KOSGU - 225 article "Works, services for the maintenance of property." But the CWR depends on the type of repair. So, for the current one there will be 244 “Other purchase of goods, works and services to meet state (municipal) needs”, and for the capital one - 243 “Purchase of goods, works, services for the overhaul of state (municipal) property”.

Correspondence table of CWR and KOSGU for 2018

Plan for 2018 in a new way

Now the list of codes has been supplemented with new types of expenses, some group names have been changed. Consider the changes in the linkages of the CWR and KOSGU for 2018 for budgetary institutions in the form of a table.

goscontract.info

State duty KVR 852 or KVR 853 - the most complete information in our article

Hello dear readers! Today we will talk with you about CWR - what it is, how they are used in the budget. In general, accounting in a budgetary organization is quite difficult, and it is very difficult to find more or less good material, so I advise you to consult those accountants who have been working in this area for a very long time and preferably in your region so that you can clarify all the details.

CWR decoding 851 852 853 - what do they include?

Institutions of all types must use expense type codes (CWR) in digits 15-17 of some accounting accounts, and payment of expenses is not made according to KOSGU, but according to CWR. Therefore, an error in the application of CWR can also lead to a distortion of the indicators of reporting forms.

Let's figure out how to apply the CWR state duty 851, 852 and 853 without violations.

Types of expenditures detail the direction of financial provision of expenditures for target budget expenditure items. The list and rules for the use of single groups, subgroups and elements of types of expenses are given in the Order of the Ministry of Finance of Russia dated July 01, 2013 No. 65n. 800 - other budget allocations, including state duties, there are:

• KVR 851 - payment of corporate property tax and land tax;
• KVR 852 - payment of other taxes, fees;
• KVR 853 - payment of other payments. For example, domestic debt servicing, gratuitous transfers to state and municipal organizations and autonomous institutions, and so on.

Compliance with KOSGU and KVR

When allocating costs by type of expense, be sure to follow the compliance of the CWR and KOSGU codes. So, KVR 851 and 852 corresponds to KOSGU 290 (other expenses). And KVR 853 corresponds to six different codes at once:

• KOSGU 231 - domestic debt service;
• KOSGU 241 - gratuitous transfers to state and municipal organizations;
• KOSGU 242 - gratuitous transfers to organizations, with the exception of state and municipal organizations;
• KOSGU 253 - transfers to international organizations;
• KOSGU 290 - other expenses;
• KOSGU 530 - increase in the value of shares and other forms of participation in capital.

Why is it important to use CWR correctly?

Among them is the incorrect use of expense type codes. In particular, this reason for fines has become especially popular with inspection state institutions this year.

CWR 853 and accounting policy of budgetary organizations

The new CWR 853 decoding for 2017 is as follows: this element reflects in the documentation the payment of those payments that are not assigned to other groups and elements of the CWR 800. This encoding hides the payment of penalties and fines. There are several types of fines hidden under CWR 853:

• tax fines, that is, these are sanctions imposed on an organization for non-payment or incomplete payment of taxes. If the advance payments are overdue, then no penalty will be imposed, but a fine will be imposed on each day on which the payment is not made. The size of the tax penalty is determined as 20% of the amount of the arrears;
• administrative fines await employees of the accounting department or the management of the organization if, in case of gross violation of accounting rules, the tax amount is distorted by more than 10%. The fine will be from 2000 to 3000 rubles;
• in addition, this code may hide compensation for salary delays and penalties imposed on the organization for allowing such an incident.

What is the accounting policy of a budgetary institution?

Now each institution needs to reflect the change in the documents that serve as the basis for putting real estate on the balance sheet of the organization. With regard to the accounting policy itself, it is necessary to record the changes associated with revenue in cash, which can only be received in the performance of income-generating activities.

The problem in this matter is that cash registers with an Internet connection are now being massively introduced, and standard cash equipment will no longer be registered and serviced.

Now budgetary institutions will have to apply control systems using strict reporting forms, since they are not so expensive to operate, although they have a certain cumbersomeness, because there is no other way to solve the problem.

CWR for penalties and fines for delayed wages and for delayed payment of insurance premiums to the Pension Fund of the Russian Federation

Answer: These payments are accounted for under element 853 as other payments.

Rationale: In accordance with the Guidelines on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 1, 2013 N 65n, element 852 “Payment of other taxes and fees” reflects the costs of payment in the cases established by the legislation of the Russian Federation:

transport tax;

fees for environmental pollution;

state duty (including the payment of state duty by the defendant institution by court decision), fees (including consular fees);

other taxes (included in expenses) to the budgets of the budgetary system of the Russian Federation (with the exception of expenses for the payment of corporate property tax and land tax, reflected under item 851).

Element 853 "Payment of other payments" reflects the costs of making other payments that are not assigned to other subgroups and elements of the group of types of expenses 800 "Other budgetary appropriations", including:

• fines (including administrative), penalties (including for late payment of taxes and fees);
• payments in the form of share, membership and other contributions (except for contributions to international organizations);
• payments in the form of contributions to non-profit organizations, as well as contributions to the authorized capital of economic companies or the share capital of economic partnerships by budgetary institutions acting as their founder (participant);
• payments for the purpose of making funds by recipients of budgetary funds as security for bids during tenders and auctions for the supply of goods, works, services for state (municipal) needs, in cases provided for by Federal Law No. system in the field of procurement of goods, works, services to meet state and municipal needs”;
• expenses for compensation for damage to citizens and legal entities incurred by them as a result of the alienation of their property;
• expenses of state (municipal) budgetary, autonomous institutions for servicing their debt obligations;
• other similar expenses.

This material is a response to a private request and may no longer be relevant due to changes in legislation. author - Boldyr A.A., expert of the Professional Support Line in the field of budget and tax legislation

To which CWR should monthly contributions for overhaul be attributed?

In this case, we fall under the terms of 44-FZ (on procurement), and must go through all its procedures. But at this stage we are making CONTRIBUTIONS. We don't pay for any work or services. Why not attribute these costs to CWR 853? Payment of other payments (introduced by Order of the Ministry of Finance of Russia dated May 26, 2014 N 38n)

This element reflects the costs of making other payments that are not related to other subgroups and elements of the group of types of expenses 800 "Other budget allocations", including: payments in the form of share, membership and other contributions (except for contributions to international organizations).

Decoding CWR 852 in 2018 for budgetary institutions

Related Articles

According to CWR 852, they reflect the payment of other taxes and fees. For example, transport tax and various state duties.

Let's consider how to apply CWR 852 in 2018 in connection with the latest changes and how to link the expense type code with KOSGU items.

Expenses type code 852: Transport tax

So, the transport tax must be paid according to the expense type code 852 “Payment of other taxes and fees”. In accounting and reporting, expenses for CWR 852 will go through KOSGU 291 “Taxes, duties and fees”, in accordance with the table of correspondence between CWR and KOSGU in 2018, you will find it below in the article. Accordingly, accounts are linked to this code: 401.20, 109.00.

If a vehicle is registered to an institution, then the institution is a vehicle tax payer.

The tax is paid only in respect of vehicles registered with the traffic police. That is, if an institution has bought, for example, a car, but has not yet registered it, then the tax is not paid.

If the institution handed over the car by proxy, but did not deregister it with the traffic police, then it is still a tax payer. The exception is cases of theft.

Cars that are wanted are not subject to transport tax (subclause 7, clause 2, article 358 of the Tax Code of the Russian Federation). But in order to get exemption from paying tax, it is necessary to confirm the fact of theft (theft) of property.

A document issued by the internal affairs bodies will help to do this. To do this, the institution must apply to the police department, on the basis of which they will initiate a criminal case and issue a certificate. It is not necessary to submit it to the inspection, since the institution independently calculates the tax (letter of the Federal Tax Service of Russia dated January 15, 2015 No. BS-3-11 / [email protected]).

The tax from the car before it was stolen, the accountant must calculate taking into account the coefficient (clause 3 of article 362 of the Tax Code of the Russian Federation). It is defined as follows: the number of months when the travel agency had a car must be divided by 12 (the number of months in a year). In this case, the month in which the car was stolen is included in the calculation as a full month. Let's say if the car was stolen in March (even March 1), then the coefficient will be 3/12.

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Decryption of KVR 852 for 2018: State duty

In 2018, the State duty must also be paid according to the expense type code 852. In accounting and reporting, the costs of paying the state duty must also go under article KOSGU 291 with linking to accounts: 401.20, 109.00, 302.91. Read more about detailing KOSGU 290 in the article of the journal Accounting in an institution.

When transferring the state duty, institutions sometimes make mistakes in the payment order.

Officials explained how to return the overpaid state fee in cases where the payment document was made with errors or its original was lost (corrupted).

Mistakes made when paying the state duty, which did not result in its non-transfer to the budget system of the Russian Federation, can be clarified by the territorial bodies of the FMS of Russia through their interaction with the Federal Treasury, banks and state duty payers.

The presence of technical errors in the payment document or the loss (damage) of its original is not an obstacle to the performance of legally significant actions. Also, this does not prevent the return of the state duty in the event that the applicant (payer of the fee) refuses to perform a legally significant action before applying to the authorized body.

This conclusion was reached by financiers in the letter of the Ministry of Finance of Russia dated August 26, 2015 No. 03-05-04-03 / 49039.



Transport tax and state duty are taken into account under CWR 852, but since 2017 some items of expenditure have been subject to other CWR, you will read about this below.

CWR changes in 2018

New changes in the application of CWR and KOSGU in 2018 were introduced by order of the Ministry of Finance of Russia dated December 27, 2017 No. 255n. The amendments concerned the compliance of the CWR with the KOSGU codes. Now KVR 852 correlates with KOSGU 291, in connection with the clarification of KOSGU 290.

Useful material in the article

Correspondence table of CWR and KOSGU codes in 2018

CWR for consular fees

If an institution applies for a visa for an employee, a mandatory visa fee must be paid. Since 2017, such expenses have been carried out under the type of expenses 853 “Payment of other payments”. Officials came to this conclusion in a letter from the Russian Ministry of Finance dated August 19, 2016 No. 02-05-10 / 48951.

The question often arises: to which code of KOSGU and CWR should the expense be attributed?




Pollution fee

Since 2017, institutions have been reflecting fees for negative environmental impact by type of expense 853. For how to correctly apply CWR 851, 852 and 853, see the article in the journal Accounting in an institution.

In addition, according to the expense type code 853, the accountant reflects the payment:

• administrative payments and fees, court fines (including fines and fees in cases of administrative offenses), patent fees, consular fees;
• compensations provided for in Article 236 of the Labor Code of the Russian Federation, including on the basis of court decisions.

If an institution intends to participate in a tender or auction next year as a supplier or performer, then the security of the application in this case must also be listed under the type of expenses 853.

Did not find an answer to your question?
Ask it to the experts of the State Finance System

KVR and KOSGU for the state duty for the license

Question-answer on the topic

Educational institutions renew licenses for educational activities. At the same time, state duty is paid to the Ministry of Education to an off-budget account. Documents for payment are not issued, only a license. The accountable person has to transfer the state duty through the terminal. QUESTION 1) Which CWR and KOSGU for the state duty? 2) Is the statement “It is not possible for an institution to transfer an application for cash expenses as there is no contract and an invoice for payment” is correct?

Note!
We have an up-to-date article on this topic!

Answered by Galina Nefedova, expert

one). Pay the state duty according to the expense type code 852 “Payment of other taxes and fees”.

In accounting and reporting, the costs of paying the state duty must go under article KOSGU 290 “Other expenses”. This procedure follows from sections III, V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. See the text of the order with the latest changes in the legal database of the journal Accounting in an institution.

2). In this case, it's illegal. The state duty is a federal fee and is a payment for the commission by authorized state bodies (officials) of certain legally significant actions (Article 13, 333.16 of the Tax Code of the Russian Federation). The institution can pay the state duty both in cash and by bank transfer.

When paying in cash, it is only important that the institution has documents that confirm that the fee was paid from the funds of the institution. Therefore, documents confirming the authority of the representative of the institution should be attached to the payment document (check-order) for the payment of state duty.



For example, a power of attorney, an expense cash warrant for the issuance of cash for reporting a fee.

Such clarifications are given in the letters of the Ministry of Finance of Russia No. 03-05-04-03/43 dated June 1, 2012, No. 03-05-04/32 dated May 23, 2011. The financial department confirms its conclusion with references to the ruling of the Constitutional Court of the Russian Federation dated January 22, 2004 No. 41-O. The legitimacy of this conclusion is also confirmed by arbitration practice.

When making a cashless payment for the state duty, documents confirming the occurrence of a monetary obligation are not required, since payment is related to ensuring the performance of the functions of institutions, and not to payment of monetary obligations for the supply of goods, performance of work, provision of services, rent. This conclusion follows from paragraph 8 of the order of the Ministry of Finance of Russia dated September 1, 2008 No. 87n.

How to reflect the state duty in accounting read in the recommendation of the State Finance System

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KVR and KOSGU are special ciphers that are necessary for the work of public sector accountants. Let's talk about the changes in 2019 in the use of expense type codes (KVR) and the classification of operations of the general government sector (KOSGU).

New provisions are established in the Order of the Ministry of Finance dated June 8, 2018 No. 132n (as amended on November 30, 2018) regarding the formation of budget classification codes. Now budgetary and autonomous institutions are required to apply the new procedure when determining CWR for all transactions.

The rules for the formation of KOSGU have also been changed - a new Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). Working according to the old rules is unacceptable!

Recipients of budgetary funds, such as the main managers of budgetary funds (GRBS), state, budgetary and autonomous institutions, must keep records, draw up plans and reports according to uniform standards and in accordance with the requirements of the law. The list of requirements and rules for the use of special codes that determine the corresponding values ​​​​of the budget (accounting) account is established by the Ministry of Finance for all participants in the process.

For specialists, this means that state (municipal) expenditures and revenues are classified according to various criteria: planned and unplanned, current and capital, according to the level of ownership of the corresponding budget, and, consequently, according to the use of special codes, etc.

Since 2019, the procedure for applying the CSC and KOSGU has been changed!

Basic concepts of CWR and KOSGU

Even for those who know what KOSGU is in the budget, decoding can be difficult. The classification of general government transactions is part of the classification of the account, which allows you to group the costs of the public sector of the economy depending on the economic content and includes a group, item and subitem.

Since 2016, KOSGU has not been used by recipients of funds when forming plans for income and expenses, but is used in accounting and reporting. In 2019, it is required to apply it for institutions and organizations of the public sector when drawing up a working chart of accounts, maintaining records and reporting. The procedure for approving the chart of accounts for budgetary accounting is enshrined in Order No. 162n of the Ministry of Finance (as amended on March 31, 2018).

OSGU classification is the following groupings:

• 100 - income;
• 200 - expenses;
• 300 - receipt of non-financial assets (NA);
• 400 - disposal of NA;
• 500 - receipt of financial assets (FA);
• 600 - retirement of FA;
• 700 - increase in liabilities;
• 800 - reduction of liabilities.

Previously, KOSGU was used in the structure of the budget classification code (BCC), since 2015, in terms of costs, this code has been replaced by a code for types of expenses.

Very often the question arises: CWR - what is it in the budget? It is part of the CSC classification, hence part of the account. It includes a group, a subgroup, and an expense type element. Almost every accountant tries to independently figure out what CWR is in the budget, the decoding of which is encoded by three numbers from 18 to 20 digits in the structure of the BCC of budget expenditures.

CWR is represented by the following groups:

• expenses for payments to personnel in order to ensure the performance of functions by state (municipal) bodies, state institutions, management bodies of state non-budgetary funds;
• purchase of goods, works and services to meet state (municipal) needs;
• social security and other payments to the population;
• capital investments in objects of state (municipal) property;
• intergovernmental transfers;
• provision of subsidies to budgetary, autonomous institutions and other non-profit organizations;
• service of the state (municipal) debt;
• other appropriations.

Special cases in the application of KOSGU and CWR in 2019

The reflection in 2019 of some expenses for KOSGU in accounting has changed. Legislators introduced completely new codes, for example, to reflect receipts. The names of the old encodings have also been changed and the values ​​of the existing ones have been expanded.

So, for example, a new KOSGU 266 was introduced, which should include social benefits and compensations provided to the staff of a state (municipal) institution in cash. What should be attributed to these social benefits? At KOSGU 266, include temporary disability benefits for the first three days of illness. That is, an allowance paid at the expense of the employer. Also, this code must include a monthly allowance for caring for a child up to three years old (in the amount of 50 rubles). All categories of payments and compensation are enshrined in Art. 10.6.6 Chapter 2 of Order No. 209n.

Officials from the Ministry of Finance brought to the user a separate Letter dated 06/29/2018 No. 02-05-10 / 45153, which reflects the methodological recommendations for the application of the new KOSGU.

Also, in the practice of procurement for several CWRs, questions arise with the correct reflection of codes, which is determined by the application of the classification. For this case, digits 34-36 of the procurement identification code are formed in a special way: “0” is put in 34-36 digits if these expenses are subject to reflection for several CVRs.

table of correspondence

Since the CWR is a larger grouping than KOSGU, in order to simplify the application of the corresponding codes, the Ministry of Finance approved a correspondence table. A comparison of CWR codes and KOSGU codes for 2019 for budgetary institutions and public sector organizations is presented in the table. The document contains the latest changes that should be applied in 2019.

Liability for violation

It is worth separately designating the level of responsibility that is provided for violation of budget legislation. In fact, the level of punishment for incorrect reflection of CWR and KOSGU in the accounting of institutions directly depends on their type.

For example, if a public institution makes a mistake, and the business transaction is reflected in the wrong CWR, controllers have the right to recognize such a mistake as misuse of budget funds. For violations of this nature, administrative liability is provided for under Article 15.14 of the Code of Administrative Offenses.

With budgetary institutions, things are different. So, in the agreement on bringing the subsidy to the implementation of the state or municipal task of the CWR, it is not indicated. Therefore, the budgetary organization determines the encodings on its own. And it is impossible to attract a state institution for misuse with the wrong choice of CWR. However, the wrong code will be reflected in the reporting - and this is already a violation of the rules for accounting (Article 15.11 of the Code of Administrative Offenses) and reporting (Article 15.16.6 of the Code of Administrative Offenses).

According to the code of the type of expenses 853, they reflect the payment of other payments that are not assigned to other subgroups and elements of the CWR 800.

Consider how KVR 853 is used in 2019 and what KOSGU codes it corresponds to. At the end of the article, you can download the current KOSGU and CWR correspondence table in 2019 or use the service to determine the classification code.

CWR 853 decoding for 2019

CWR 853 reflects the payment of other payments that are not related to other subgroups and elements of the group of types of expenses 800 “Other budgetary appropriations”, including:

• fines (including administrative), penalties (including for late payment of taxes and fees);
• administrative payments and fees, in particular the performance fee under Article 112 of the Law of October 2, 2007 No. 229-FZ;
• remuneration to the arbitration (competitive) manager;
• fines and fees on acts of other bodies and officials in cases of administrative offenses;
• patent fees, including to international organizations;
• compensation to employees for salary delays provided for in Article 236 of the Labor Code of the Russian Federation (including on the basis of court decisions);
• payments for negative impact on the environment;
• payments in the form of share, membership and other contributions (except for contributions to international organizations);
• payments for the purpose of making by recipients of budgetary funds to secure applications during tenders and auctions for the supply of goods, works, services for state (municipal) needs in cases provided for by the Law of April 5, 2013 No. 44-FZ;
• compensation to citizens and organizations for the damage they suffered as a result of the alienation of their property, including the demolition of emergency housing;
• expenses of budgetary and autonomous institutions for servicing their debt obligations;
• deduction of money from the trade union organization for mass cultural and physical culture work;
• payment for compensation for damage caused to roads by heavy vehicles.

Tax Penalties and CWR 853

For non-payment of tax, a budgetary, state, autonomous institution may be fined. True only if the tax is not paid (in whole or in part) at the end of the tax period. If we are talking about advance payments, then they will not be fined, but penalties will be charged for each day of delay (including holidays and weekends). This is established by paragraph 3 of Article 58 of the Tax Code of the Russian Federation.

The fine is 20 percent. When calculating the tax authorities will start from the amount of arrears. Interest is also charged for late payment.

Pay tax penalties using the expense type code 853.

Administrative fines

Gross violations of the rules of accounting and budgetary accounting may lead to a distortion of the amount of tax. And if the amount was distorted by at least 10 percent, they will be held administratively liable for this. First of all, the chief accountant of a state-owned, budgetary autonomous institution. Fine - from 2000 to 3000 rubles. (Article 15.11 of the Code of Administrative Offenses of the Russian Federation). The head of the institution may also be held liable.

The institution may pay a fine for the employee. Administrative fines will need to be shown under CWR 853.

Download the cheat sheet with the latest changes in CWR:

Note! It is important to use the correct CWR codes to avoid errors in accounting and reporting.

Compensation for salary delay

Article 236 of the Labor Code of the Russian Federation provides compensation for delayed wages to employees.

Federal Law No. 272-FZ of July 3, 2016 also established requirements for the timing of salary payments. According to the new rules, the amount of compensation (percentage) for delayed wages (Article 236 of the Labor Code of the Russian Federation) cannot be less than 1/150 of the key rate of the Central Bank of the Russian Federation of the amounts not paid on time for each day of delay. Previously, the minimum was 1/300 of the refinancing rate. Recall that at the beginning of the year the refinancing rate was equated to the key rate.

The calculation procedure itself has not changed. As before, calculate compensation separately for each payment. If the institution has delayed both the advance and the balance of the salary, calculate the compensation for both amounts.

Calculate the duration of the delay in calendar days. The first day is the one following the due date for the payment of wages. The last day is the date of its actual issuance.

Example

Due to the lack of money on the personal account of the institution, the employee was given a salary in the amount of 50 thousand rubles. not June 20 (as expected), but July 4.

The money was transferred to the employee's bank card with a delay of 14 days.

50 000 rub. x 10.5% : 300 x 14 days = 245 rubles.

50 000 rub. x 10.5% : 150 x 14 days = 490 rubles.

In the second option, the amount is more than twice.

Read more about the calculation of compensation for delayed wages in a separate article.

Compensation for delayed wages should be reflected in KVR 853.

Please note that the sanctions for delaying wages and other payments have become higher. Corresponding amendments were made to Article 5.27 of the Code of Administrative Offenses of the Russian Federation. They were singled out as a separate set of offenses (clauses 6, 7 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).

The institution or its head will be fined in the following cases:

• for the delay due to the employee of wages and other payments or part of such payments;
• if the employee's salary is below the minimum wage.

The fines will be as follows:

• for an institution - from 30 thousand to 50 thousand rubles;
• for officials - from 10 thousand to 20 thousand rubles.

In case of repeated violation, the institution faces a fine of up to 100 thousand rubles, and an official - up to 30 thousand rubles.

You also pay such fines according to KVR 853.

Please note that officials have changed the code for the type of expenses, according to which the costs of paying compensation and insurance premiums accrued on it are taken into account. Now post these amounts under CWR 853 “Payment of other payments”. Use this code when paying compensation by court order. The basis is the letter of the Ministry of Finance of Russia dated April 29, 2016 No. 02-05-10 / 25424.

Pollution fee

Since 2017, the institutions reflect the payment for the negative impact on the environment under the type of expenses 853.

If an institution intends to participate in a tender or auction as a supplier or executor, then the security of the application in this case must also be listed under the type of expenses 853.

Institutions pay pollution fees no later than March 1 of the year following the reporting period (clause 3, article 16.4 of Law No. 7-FZ). During the year, payers make quarterly advance payments.

Compliance with KVR 853 and KOSGU in 2019

KVR 853 correspond to KOSGU 233, 252, 290 and 530, transcripts:

• 233 Servicing debt obligations of institutions, in terms of expenses related to servicing state (municipal) budgetary, autonomous institutions of their debt obligations;
• 252 Transfers to supranational organizations and governments of foreign states, in terms of mandatory payments and fees paid outside the territory of the Russian Federation in foreign currency (taxes and fees paid to the budget system of the host country (foreign state));
• 290 Miscellaneous expenses and sub-items. Subarticle 291 in terms of payment for environmental pollution and payment for compensation for damage caused to public roads of federal significance by vehicles with a maximum permissible mass of more than 12 tons, carried out in accordance with the Decree of the Government of the Russian Federation dated June 14, 2013 No. 504 , as well as in terms of payments for compensation for damage caused by vehicles carrying heavy loads in accordance with the Decree of the Government of the Russian Federation of January 16, 2009 No. 934;
• 530 Increase in the value of shares and other forms of participation in capital, in terms of expenses related to servicing state (municipal) budgetary, autonomous institutions of their debt obligations.

290 article Other expenses: decoding and selection of CWR

• Compliance with KOSGU and KVR

On the new rules for accounting for expenses of KOSGU (KEK)

With the beginning of 2018, amendments to the Order of the Ministry of Finance of Russia dated 07/01/2013 No. No. 65n (as amended on 06/22/2018) "On approval of the Guidelines on the procedure for applying the budget classification of the Russian Federation". In particular, some codes of KOSGU (KEK) are detailed.

Let me remind you that KOSGU is a classification of operations of the general government sector. These codes separate the operations of public sector institutions by economic content.

As a rule, those who work in the Sail program know KOSGU under the same name or as a level 5 analyst, but in 1C it is customary to use a different name - KEK (economic classification codes).

What does the new detail mean for budgetary accounting practice? – Registered from 01/01/2018. be sure to use the new codes. And if the reports for the 1st and 2nd quarter allowed the use of "general" KOSGU, the 3rd quarter will need to be submitted with a breakdown.

Among the KOSGU codes frequently used by state, budgetary and autonomous institutions, we can distinguish 130, 180 and 290. This time let's talk about expenses,

Article 290 Miscellaneous expenses and main sub-items

Most often, questions arise on KOSGU 290, and the difficulties have increased. Below is a table of correspondence between KVR and KOSGU

Examples of using KOSGU 290 and KVR 850

If the institution pays taxes, duties and fees, then CWR 851 is used only for property and land tax, 852 for other taxes and fees, but the collection for environmental pollution should be carried out according to CWR 853 KOSGU 291.

Fines and penalties are paid according to KVR 253 KOSGU 292, only if we are talking about payment to the budget. But the fine to the supplier, for violation of the terms of the contract, should be carried out according to CWR 853 and KOSGU 293. Please note that a separate account has appeared for calculating such fines - 30293.

Other expenses are now posted to KOSGU 296 (instead of 290) and KVR 244 or 853, depending on the situation. Accrual account - 30296 (instead of 30291).

KOSGU in programs

Since the classification changes came into effect on January 1, 2018, we recommend that you check if the new detailed codes have been added to your program.

• Sail Dictionaries - Budget classification - General government transaction codes
• 1C ed. 1.0 Accounting - Chart of Accounts - Economic Classification Codes (ECCs)
• 1C ed. 2.0 Regulatory and reference information - Budget classifiers - Economic classification codes (ECC)

Important! If the institution had balances as of January 1, 2018 on accounts that were replaced with new ones this year, it is necessary to replace the balances at the beginning of the year by creating the appropriate entries in the interreporting period - Letter of the Ministry of Finance of Russia N 02-06-07 / 49174, Treasury of Russia N 07 -04-05/02-14766 dated 07/13/2018 "On reporting".

Our experts will help you put things in order in the balances as of 01/01/2018. Call!

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CWR and KOSGU are special codifiers that state employees use for accounting, planning and reporting. Officials have adjusted the procedure for compiling CWR and KOSGU. Starting in 2019, we need to work according to the new rules. Let's figure out what CWR and KOSGU are, and how to work with codes in procurement.

What is KOSGU

First of all, let's define: deciphering what KOSGU is in the budget sounds like this: classification of operations of the general government sector. The numerical code allows you to accurately classify the completed operation according to its content.

The definition of KOSGU in 2019 for budgetary institutions, as well as autonomous and state-owned ones, should be carried out in accordance with the new procedure. The rules are enshrined in the Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). The new provisions apply from 01/01/2019.

There are such groups of budget classification:

• "100" - income, including profit;
• "200" - expenses;
• "300" - receipt of the NFA;
• "400" - retirement of the NFA;
• "500" - receipt of FA;
• "600" - retirement of the FA;
• "700" - increase in liabilities;
• "800" - reduction of liabilities.

Until January 2016, all operations of budgetary, state and autonomous institutions were classified according to KOSGU. Then this rule was canceled. Now, in 18-20 categories of accounting accounts, all public sector institutions are required to apply CWR.

A complete list of valid codes is enshrined in the Appendix to the Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018).

KOSGU: application at work

The exclusion of the cipher from the CSC structure does not mean that the codes in the budget have become irrelevant. Codifiers still need to be used. For example, public institutions are required to plan and receive expenses exclusively in the context of classifiers of the public administration sector. The budget list, estimate, as well as the rationale for budget allocations cannot be prepared without the KOSGU codifier.

Leaving budget reporting should be formed in the context of the operation codes of the general government sector. For example, reporting forms, such as a report on financial performance, 0503121 - for CU and 0503721 - BU. As well as a cash flow statement: 0503123 - for CU and 0503723 - BU.

KOSGU in procurement

The cost planning of a public sector organization is also compiled in the context of OSGU codes. After drawing up the cost plan, the institution prepares a procurement plan and a schedule for the relevant financial period. These procurement documents are also prepared on the basis of OSGU code classifiers.

Until 2016, the decoding of schedules and procurement plans was compiled in the context of KOSGU. But at present, the old codifier has been replaced by new ciphers - KVR. It is a mistake to believe that now KOSGU are not involved in procurement activities. This is fundamentally wrong.

To plan any purchase, the institution needs to correctly determine the CWR and only then reflect the operation in the planning documentation. But it is impossible to choose the right CWR without first determining the KOSGU. This is the key principle of using codifiers and their direct relationship.

CWR decoding

Beginners may be unfamiliar with deciphering what CWR is in the budget. Special codifiers should be used in accounting and planning the expenses of a public sector institution. The cipher is not used in isolation, as it is a structural part of the whole - the budget classification code.

If you are trying to figure out the CWR, what is in the budget, then here is the answer. An expense type code is a special numerical code that allows you to group homogeneous types of expense transactions according to their content in order to manage the budget process in terms of spending funds, as well as control its execution in accordance with the current requirements of budget legislation.

From 01/01/2019 we work according to the new rules! CWR for budgetary institutions in 2019 should be determined in accordance with Appendix No. 7 to Order No. 132n of the Ministry of Finance of Russia dated June 8, 2018 (as amended on March 6, 2019).

The legislation provides for the following grouping of codes:

Capital investments in objects of state (municipal) property

Intergovernmental transfers

Provision of subsidies to budgetary, autonomous institutions and other non-profit organizations

Service of the state (municipal) debt

Other budget allocations

The procedure for determining the CWR and KOSGU

The detailing of each expenditure operation of an economic entity in the public sector is the basis for planning and budget execution. Efficient and transparent planning, ensuring the intended use of allocated funds and the reliability of financial statements depend on the correctness of the selected code for the type of expense and the classification of operations in the general government sector.

For an error-free linking of the CWR and KOSGU, officials recommend using a table of correspondence between codes for the types of expenses and the classification of the public administration sector.

Example. Expenditure operation: car repair. KOSGU - 225 article "". But the CWR depends on the type of repair. For the current one, there will be 244 “Other procurement of goods, works and services to meet state (municipal) needs”. And for a major overhaul, the solution to the issue will be CWR 243 “Procurement of goods, works, services for the purpose of major repairs of state (municipal) property”.

Separately, we designate the new linkages between the CWR and KOSGU for 2019 for budgetary institutions in the form of a table.

Correspondence table of CWR and KOSGU for 2019 for procurement

The table includes only the KVR 200 group, which is most often used in procurement activities. The full version with all the codes is attached in the file.

Type of expenses				Notes
	Name		Name
200 Procurement for state (municipal) needs
210 Development, purchase and repair of weapons, military and special equipment, production and technical products and property
	Supply of weapons, military and special equipment and military-technical property within the framework of the state defense order in order to ensure the state armament program		Other works, services
	Supply of weapons, military and special equipment and military-technical property within the framework of the state defense order outside the state armament program		Other GWS
			Increase in the value of fixed assets
			Increase in the cost of inventories
	Supply to meet state needs in the field of geodesy and cartography within the framework of the state defense order
			Increase in the value of fixed assets
	Repair of weapons, military and special equipment and military-technical property within the framework of the state defense order in order to ensure the state armament program		Works, property maintenance services
			Increase in the value of fixed assets
			Increase in the cost of inventories
	Repair of weapons, military and special equipment and military-technical property within the framework of the state defense order outside the state armament program		Works, property maintenance services
					Increase in the cost of inventories
			Basic research in the interests of ensuring the defense and national security of the Russian Federation within the framework of the state defense order in order to ensure the state armament program
	Increase in the value of intangible assets
	Research in the field of development of weapons, military and special equipment and military-technical property within the framework of the state defense order in order to ensure the state armament program
			Increase in the value of intangible assets
	Research in the field of development of weapons, military and special equipment and military-technical property within the framework of the state defense order outside the state armament program
			Increase in the value of intangible assets
	Delivery in order to ensure the tasks of the state defense order
			Increase in the value of fixed assets
			Increase in the cost of inventories
			Increase in the cost of non-exclusive rights to the results of intellectual activity with an indefinite useful life
			Increase in the cost of non-exclusive rights to the results of intellectual activity with a certain useful life
220 Procurement for the provision of special fuel and fuels and lubricants, food and clothing supply to bodies in the field of national security, law enforcement and defense
	Provision of fuel and fuels and lubricants within the framework of the state defense order		Transport services	Attribution of expenses to the procurement category is carried out on the basis of the provisions of regulatory legal acts regulating relations in this area
			Rent for the use of land plots and other isolated natural objects
			Increase in the value of fixed assets
			Increase in the cost of fuels and lubricants
	Food supply within the framework of the state defense order			Attribution of expenses to the procurement category is carried out on the basis of the provisions of regulatory legal acts regulating relations in this area
			Increasing the cost of food
	Food supply outside the state defense order
	Clothing provision within the framework of the state defense order			Attribution of expenses to the procurement category is carried out on the basis of the provisions of regulatory legal acts regulating relations in this area
			Increasing the cost of soft inventory
230 Procurement for the purpose of forming the state material reserve
	Procurement for the purpose of forming the state material reserve within the framework of the state defense order
	Procurement in order to ensure the formation of the state material reserve, reserves of material resources		Payment for works, services
			Inflow of non-financial assets
240 Other purchases of goods, works and services to meet state (municipal) needs
	Research and development work
			Increase in the value of intangible assets
			Increase in the cost of non-exclusive rights to the results of intellectual activity with an indefinite useful life
			Increase in the cost of non-exclusive rights to the results of intellectual activity with a certain useful life
	Procurement in the field of information and communication technologies		Communication services
			Rent for the use of property (except for land plots and other isolated natural objects)
			Works, property maintenance services
			Increase in the value of fixed assets
			Increase in the value of intangible assets
			Increase in the cost of other working stocks (materials)
			Increase in the value of inventories for the purposes of capital investments
			Increase in the cost of other disposable inventories	In terms of strict reporting forms
			Increase in the cost of non-exclusive rights to the results of intellectual activity with an indefinite useful life
			Increase in the cost of non-exclusive rights to the results of intellectual activity with a certain useful life
	Procurement for the purpose of capital repairs of state (municipal) property		Transport services
			Rent for the use of property (except for land plots and other isolated natural objects)
			Works, property maintenance services
			Services, works for the purposes of capital investments
			Increase in the value of fixed assets
			Increasing the cost of building materials
			Increase in the cost of other working stocks (materials)
			Increase in the cost of non-exclusive rights to the results of intellectual activity with an indefinite useful life
			Increase in the cost of non-exclusive rights to the results of intellectual activity with a certain useful life
	Other procurement of goods, works and services		Other non-social payments to staff in kind	Regarding the reflection of transactions for the purchase of milk or other equivalent food products for free distribution to employees employed in work with harmful working conditions
			Payment for works, services	Including in terms of expenses for the delivery (transfer) of pensions, benefits and other social payments to the population
			Increase in the value of fixed assets
			Increase in the value of intangible assets
			Increase in the cost of inventories
			Increase in the cost of non-exclusive rights to the results of intellectual activity with an indefinite useful life
			Increase in the cost of non-exclusive rights to the results of intellectual activity with a certain useful life
	Procurement to meet state (municipal) needs in the field of geodesy and cartography outside the framework of the state defense order		Payment for works, services
			Increase in the value of fixed assets
			Increase in the value of intangible assets
			Increase in the cost of other working stocks (materials)

Download the full text of the CWR and KOSGU correspondence table for 2019

Plan for 2019 in a new way

Specialists of the Ministry of Finance published Letter No. 02-05-11/56735 dated August 10, 2018, in which they provided clarifications on how to apply the new BP codes in 2019. Now the list of codes has been supplemented with new types of expenses, some group names have been changed. Consider the changes in the CWR and KOSGU for 2019 for budgetary institutions in the form of a table.

	Name in 2018	Name in 2019
	Subsidies (grants in the form of subsidies) for the financial support of costs, the procedure (rules) for the provision of which establishes the requirement for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision	Subsidies (grants in the form of subsidies) subject to treasury support
	Subsidies (grants in the form of subsidies) for the financial support of costs, the procedure (rules) for the provision of which do not establish requirements for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision	Subsidies (grants in the form of subsidies) not subject to treasury support
	Other subsidies to non-profit organizations (excluding state (municipal) institutions)	Grants to other non-profit organizations
	Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale of goods), performance of work, provision of services, the procedure (rules) for which the provision establishes a requirement for subsequent confirmation of their use in accordance with the conditions and (or) purposes of provision	Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale of goods), performance of work, provision of services subject to treasury support
	Subsidies (grants in the form of subsidies) for the financial support of costs in connection with the production (sale) of goods, performance of work, provision of services, the procedure (rules) for the provision of which do not establish requirements for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision	Subsidies (grants in the form of subsidies) for the financial support of costs in connection with the production (sale) of goods, the performance of work, the provision of services that are not subject to treasury support
	Other subsidies to legal entities (except for non-profit organizations), individual entrepreneurs, individuals - producers of goods, works, services	Grants to legal entities (except for non-profit organizations), individual entrepreneurs

The main mistakes in the application of CWR

An incorrectly defined type of expenses for the operations of public sector institutions is recognized as misuse of budgetary funds. Significant fines and administrative penalties are provided for this violation. We will determine which violations are most common, and how to avoid them.

	fine, punishment	How to avoid
The applied linkage of KVR-KOSGU is not provided for by the current legislation	Art. 15.14 Administrative Code of the Russian Federation: a fine for an official (20,000-50,000 rubles) or disqualification (1-3 years); a fine for a legal entity - 5-25% of the amount of funds spent for other purposes.	If an institution is planning an operation that is not in the current Order No. 132n, write a letter to the Ministry of Finance demanding clarification. Applying a "non-existent" linkage before receiving an official response is not recommended.
The BP code is determined by the intended description (purpose) of the goods		It is unacceptable to plan and implement expenses according to codes that do not correspond to the documentary description (purpose) of goods, works or services. Before making an operation, read the technical or other documentation for the purchased product (or the technical characteristics of similar products).
CWR 200 includes costs not related to procurement		Such violations are often associated with accountable expenses. In order to avoid mistakes, it is necessary to strictly distinguish between the purpose of expenses: purchases for the needs of the organization or other types.
Applied CWR that does not correspond to the type of institution		Before conducting a "controversial" operation, double-check yourself. Compare the selected CWR with the approved codes of Order No. 132n.