- The state budgetary educational institution was charged a penalty under the contract for late payment. The penalty is not disputed by the institution, it is paid at the expense of funds from income-generating activities. For which code of types of expenses, for which article of KOSGU is it necessary to reflect the accrual and payment of a penalty? What accounting entries should be applied?
The state budgetary educational institution was charged a penalty under the contract for late payment. The penalty is not disputed by the institution, it is paid at the expense of funds from income-generating activities. For which code of types of expenses, for which article of KOSGU is it necessary to reflect the accrual and payment of a penalty? What accounting entries should be applied?
After considering the issue, we came to the following conclusion:
The payment of a penalty under the contract for late payment is subject to reflection under the code of types of expenses 853 "Payment of other payments" and article 290 "Other expenses" of KOSGU. To account for settlements with the supplier for the amount of the penalty for late payment, account 302 91 “Calculations for other expenses” is used. If the supplier is the recipient of budgetary funds and the penalty under the terms of the contract is subject to transfer to the appropriate budget, then account 303 05 “Calculations on other payments to the budget” can be used for settlements with the budget for the penalty.
Rationale for the conclusion:
When allocating expenses to certain codes of types of expenses and articles (subarticles) of KOSGU, budgetary institutions are guided by the provisions of the Guidelines on the procedure for applying the budget classification, approved by order of the Ministry of Finance of Russia dated July 1, 2013 N 65n (hereinafter - Instructions N 65n).
In accordance with paragraph 3 of section V of Directives N 65n, various economic sanctions imposed on institutions (fines, penalties, forfeits), with the exception of fines for late repayment of budget loans, are subject to reflection under article 290 “Other expenses” of KOSGU.
The codes for the types of expenses used by budgetary (autonomous) institutions, as well as the articles (subarticles) of KOSGU corresponding to these codes, are reported in the Information of the Ministry of Finance of Russia dated May 31, 2016 in the form of a Comparative Table.
In accordance with the Comparison Table, together with Article 290 of KOSGU, separate elements of the types of expenses of groups 100, 200, 300, 400, subgroups 850, as well as an element of types of expenses 831 are applied.
The payment of the penalty is not related to the costs of paying personnel, social security and other payments in favor of individuals, the implementation of capital investments in state (municipal) property. The payment of the penalty also does not entail the supply of goods for this amount, the provision of services, the performance of work by the supplier in return. Accordingly, when making expenses for the payment of a penalty, elements of the types of expenses of groups 100, 200, 300, 400 are not applied.
Element of types of expenses 831 “Execution of judicial acts of the Russian Federation and settlement agreements. » is used, in particular, in the execution of court decisions and settlement agreements on the payment of penalties and fines under state (municipal) contracts for the supply of goods, performance of work, provision of services for state (municipal) needs. At the same time, it should be taken into account that the settlement agreement is also approved by the arbitration court (part 1 of article 141 of the APC of the Russian Federation). That is, in the case of voluntary payment of a penalty by an institution, the expense type code 831 does not apply.
Expenses related to payment of other payments that are not related to other subgroups and elements of the group of types of expenses 800 “Other budgetary appropriations” are reflected under the code of types of expenses 853 “Payment of other payments”. These include, in particular, fines (including administrative), penalties (including for late payment of taxes and fees), as well as other similar expenses.
Thus, the payment of a penalty under the contract for late payment is subject to reflection under the code of types of expenses 853 and article 290 of KOSGU.
When choosing an account for reflecting settlements on the payment of a penalty, it is necessary to proceed from the definition of the entity to which this penalty will be transferred. In a situation where the supplier is a recipient of budgetary funds, the contract may provide for the transfer of forfeit amounts to the income of the relevant budget. In other situations, the amount of the penalty is transferred directly to the supplier.
Accordingly, in this situation, the following settlement accounts are applicable depending on the type of supplier and the terms of the contract (in accordance with the provisions of paragraphs 254, 256, 259, 263 of the Instruction approved by Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n):
- account 303 05 "Settlements on other payments to the budget", if the amount of the penalty under the terms of the agreement (contract) is transferred to the budget (the supplier is the recipient of budget funds);
- account 302 91 "Calculations for other expenses", if the amount of the penalty is transferred directly to the supplier, the obligation to pay the penalty to the supplier follows from the terms of the contract (agreement).
The accrual of a penalty is not related to the formation of the value of non-financial assets or the formation of costs for the manufacture of finished products, the performance of work, the provision of services. That is, the accrual of a penalty can justifiably be attributed to the financial result of the institution - to account 0 401 20 200 “Expenses of an economic entity”.
Considering the foregoing, as well as the provisions of paragraph.n. 128, 129 of the Instruction approved by order of the Ministry of Finance of Russia dated 12/16/2010 N 174n, this situation is to be reflected in the accounting as follows (assuming that the supplier is not the recipient of budgetary funds and the funds are transferred directly to the supplier):
1) Debit 00000000000000853 2,401 20,290 Credit 00000000000000853 2,302 91,730
- a penalty was charged under the contract for late payment;
2) Debit 00000000000000853 2,302 91,830 Credit 00000000000000610 2,201 11,610, at the same time an increase in off-balance sheet account 18 opened to account 201 11 (KOSGU 290, KVR 853) is reflected
- the transfer of the amount of the penalty to the supplier is reflected.
In a situation where the penalty is transferred directly to the budget, the correspondence looks similar. Instead of account 302 91, account 303 05 is used.
Prepared answer:
Legal Consulting Service Expert GARANT
Suldyaykina Valentina
Answer passed quality control
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
Type of expenses Penalties
Question: How to reflect the accrual of penalties for violation of the terms of payment of insurance premiums to the Pension Fund upon notification from the fund - on account 303 05 or 303 10?
Answer dated 05/30/2017
According to paragraph 130 of the Instruction, approved. By order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter referred to as Instruction No. 174n), account 303 10 is used for calculating insurance premiums for compulsory pension insurance for paying the insurance part of a labor pension, and account 303 05 is used for calculating other payments to the budget.
Any penalties, fines and other sanctions transferred to budgets (off-budget funds) can be reflected on account 303 05 “Calculations on other payments to the budget”. However, it is advisable to carry out calculations for the payment of interest on insurance premiums on the accounts for recording settlements on the corresponding contributions (303 06, 303 07, 303 10), since account 303 05 takes into account many different payments to budgets. This will show the state of settlements with the fund for insurance premiums.
According to the Directions, approved. by order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n, the costs of paying insurance premiums for compulsory pension insurance are reflected in the element of the type of expenses 119 and subarticle 213 of the KOSGU, and in the payment of fines and penalties for late transfer of taxes and fees - in the element of types of expenses 853 and article 290 KOSGU. Thus, calculations on insurance premiums for compulsory pension insurance for the payment of the insurance part of the labor pension and interest on these contributions will be accounted for separately on account 303 10 with different budget classification codes in categories 15 - 17.
Penalties for violation of the terms of payment of insurance premiums for compulsory pension insurance for the payment of the insurance part of the labor pension are accrued as follows:
Debit X 401 20,290 Credit X 303 10,730 - interest accrued on the element of expense type 853 (clause 131 of Instruction No. 174n).
How to ask a question
KOSGU changes: separate sub-items for taxes and contributions and for penalties and fines
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:
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:
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.
Application of KVR 853
Related Articles
According to the expense type code 853, they reflect the payment of other payments that are not assigned to other subgroups and elements of CWR 800. Let's consider how CWR 853 is used in 2018 and which KOSGU codes it corresponds to. At the end of the article, you can download the current KOSGU and CWR correspondence table in 2018.
Decryption of KVR 853 for 2018
Payment of other payments 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;
- court fines;
- fines and fees on acts of other bodies and officials in cases of administrative offenses;
- patent fees, including to international organizations;
- consular fees;
- 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 in the form of contributions to non-profit organizations, as well as contributions to the authorized capital of business companies or the share capital of economic partnerships by budgetary institutions acting as their founder (participant);
- 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;
- compensation for losses of owners associated with the destruction of animals or products of animal origin in the elimination of foci of especially dangerous diseases;
- 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;
- fees for compensation for damage caused to roads by heavy vehicles;
- other similar expenses.
- 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.
- for an institution - from 30 thousand to 50 thousand rubles;
- for officials - from 10 thousand to 20 thousand rubles.
- 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.
- making a cash deposit;
- with a bank guarantee.
- 253 Transfers to international organizations;
- 290 Other expenses;
- 530 Increase in the value of shares and other forms of participation in capital.
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. Use the calculator of interest on taxes and insurance premiums and the State Finance System.
Pay such fines 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. Then the expenses will need to be shown according to CWR 853.
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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.
Reflect such amounts under CWR 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:
The fines will be as follows:
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.
See answers to frequently asked questions on the use of CWR and KOSGU in the webinar of the State Finance System.
Pollution fee
Since 2017, the institutions reflect the payment for the negative impact on the environment under the type of expenses 853.
In addition, according to code 853, the accountant reflects the payment:
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.
Often accountants make mistakes when reflecting expenses for CWR 851, 852 and 853. How to choose the right code, read the article in the journal Accounting in an institution.
Amounts of security for public procurement
An institution can act not only as a customer for public procurement, but also as a participant. In this case, all the rules of Law No. 44-FZ apply to it, that the participant is a commercial organization. That is, in cases stipulated by law, the institution must ensure the application.
Provision is possible in two ways:
Collateral amounts must also be reflected in KVR 853.
The question often arises: to which code of KOSGU and CWR should the expense be attributed?
Use the service to determine the article of KOSGU and CWR
Compliance with KVR 853 and KOSGU in 2018
In 2018, we made changes to Directives No. 65n. Now KVR 853 correspond to KOSGU 253, 290 and 530, transcripts:
Previously, KVR 853 also corresponded to KOSGU 231, but this was excluded by order of the Ministry of Finance dated December 27, 2017 No. 255n.
www.budgetnik.ru
KVR 851, 852 and 853
as amended on 04/17/2018
See also article"KVR 2018 - apply without errors"
The codes of KOSGU, well known to accountants, are no longer used in budgeting. Currently, they are used only for budgetary (accounting) accounting and reporting.
Institutions of all types must reflect in 15-17 digits of account numbers codes of types of expenses (CWR), subject to the exceptions provided for in the instructions for the application of charts of accounts of institutions. In addition, the payment of expenses takes place not according to KOSGU, but according to the CWR. Therefore, an error in the application of CWR can lead to the classification of the expense as non-target, as well as to the distortion of the indicators of reporting forms (for example, f. 0503169, f. 0503769)
In this article, we will focus on how to apply KVR 851, 852 and 853 without errors.
What is a CVR?
CWR is a part of the classification of budget expenditures used to detail the direction of financial support for the expenditures of public sector institutions. The list of CWR is given in Appendix 3 to the Directives, approved. by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (hereinafter - Instructions No. 65n), and the rules for their application are in clause 5.1 of section III of the said Instructions.
At the same time, the list of expenses attributable to a particular CWR is described in paragraphs. 5.1.2 clause 5.1 of section III of Directive No. 65n, and in clauses. 5.1.1 clause 5.1 of section III of Directive No. 65n lists the essential requirements of the approved structure of types of expenses. For example, the costs of paying debts (arrears) for taxes (included in expenses) and fees, including by the successor organization, are reflected in the relevant KVR 851 “Payment of corporate property tax and land tax” and KVR 852 “Payment of other taxes, fees."
Also, public sector institutions should take into account the interconnection of the CWR and KOSGU in accordance with Appendix 5 to Directives No. 65n.
Application of CWR subgroup 850 "Payment of taxes, fees and other payments"
KVR 851 "Payment of corporate property tax and land tax", 852 "Payment of other taxes, fees", 853 "Payment of other payments" refer to subgroup 850 "Payment of taxes, fees and other payments", which reflects the payment of:
At the same time, Directives No. 65n clearly states that CWR 851 reflects the payment of property tax and land tax. Expenses in relation to transport tax and other taxes included in expenses are reflected under CVR 852. Also, CVR 852 reflects expenses for paying the state fee (including payment of the state fee by the respondent institution by court decision), fees.
The description of CWR 853 contains a list of other payments attributable to this element of the type of expenses. At the same time, this list is not closed and provides for the allocation to CWR 853 of expenses similar to those listed.
If everything is clear in principle with CWR 851, 852, then with CWR 853, due to the open list of expenses, sometimes questions arise regarding the attribution of certain expenses. Therefore, in addition to Instructions No. 65n, when allocating expenses to a specific CWR, public sector institutions can be guided by the recommendations of specialists from the financial department, brought in the form of letters. However, in any case, the norms of Directives No. 65n are higher than explanations that are not regulatory legal documents.
Expenses related to the deduction of funds from the trade union organization for mass cultural and physical culture work should be reflected in accordance with CWR 853 “Payment of other payments” (Letter of the Federal Treasury dated March 23, 2017 No. 02-02-03 / 201).
Reflection in accounting of a business transaction due to the transfer of funds to the federal budget is carried out according to CWR 853 (Letter of the Ministry of Finance of Russia dated August 15, 2016 No. 02-05-10 / 47664).
Why is it important to use CWR correctly?
Incorrect application of CWR is one of the grounds for classifying expenses as non-targeted. Therefore, it is important in itself to attribute expenses to one or another element of the types of expenses in accordance with Directives No. 65n. This is the first rule that agency officials must follow when deciding on the choice of CWR.
Compliance with the links regulated by Appendix 5 to Directives No. 65n is not a basis for misuse. However, the fact of non-compliance of the CWR and KOSGU may signal to the inspectors that the budget classification code is incorrectly applied in terms of the CWR or KOSGU. Therefore, the second rule is to check the interconnection of the components of the budget classification codes.
And the third rule - do not forget to use the CWR in accordance with the current versions of Instructions No. 65n. Because the law is changing quite frequently.
Article prepared
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 transcript.
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 KVR 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!
Please enable JavaScript to view the"Target items of budget expenditures" is supplemented with new directions of expenditures;
However, to the greatest extent, the amendments affected the "Classification of the public administration sector" of Directives No. 65n. They are connected, first of all, with the entry into force of federal accounting standards for public sector organizations "Fixed Assets", "Lease", "Impairment of Assets".
For the purposes of budgetary accounting by administrators of budget revenues, accounting by state (municipal) budgetary, autonomous institutions, individual articles of KOSGU are detailed by sub-articles. A comparative table of KOSGU codes for 2018 (as amended by the order of the Ministry of Finance of Russia) and those used in 2017 is given below.
| 2017 | 2018 | |||
|---|---|---|---|---|
| № | Name | № | Name | what to consider |
| 120 | Property income | 120 | Property income | |
| 121 | Operating lease income | Income from lease payments (other than contingent lease payments) that arises from the provision of property under operating leases. An exception is lease payments when providing land. | ||
| 122 | Finance lease income | Income from non-operating (financial) lease (other than contingent lease payments):
|
||
| 123 | Payments for the use of natural resources | Income from payments for the use of natural resources (including water bodies, forests), lease payments for the provision of subsoil plots for the purpose of geological survey, exploration and (or) mining, land, other similar payments. | ||
| 124 | Interest on deposits, cash balances | Income from interest on the balance of funds placed in the form of deposits, as well as interest on balances on accounts with the Central Bank of the Russian Federation and in credit institutions. | ||
| 125 | Interest on granted loans | Interest income:
|
||
| 126 | Interest on other financial instruments | Income from interest on other financial instruments not included in subsections 124, 125. | ||
| 127 | Dividends from investment objects | Income in the form of profit attributable to shares in the authorized (share) capital of economic partnerships and companies, or dividends on shares owned by the Russian Federation, constituent entities of the Russian Federation or municipalities, state (municipal) institutions. Income from the transfer of part of the profits of state and municipal unitary enterprises remaining after paying taxes and mandatory payments. |
||
| 128 | Income from granting non-exclusive rights to the results of intellectual activity and means of individualization | Income from granting non-exclusive rights to the results of intellectual activity and (or) means of individualization. | ||
| 129 | Other property income | Property income not included in subsections 121 - 128 of KOSGU. | ||
| 130 | 130 | Income from the provision of paid services (works), cost compensation | ||
| 131 | Income from the provision of paid services (works) | Income from the provision of paid services, works (except for services, works under the CHI program), incl. income of institutions from receipts of subsidies for financial support for the implementation of the state (municipal) task. | ||
| 132 | Income from the provision of services (works) under the program of compulsory medical insurance | Income from the provision of medical services to insured persons under the basic CHI program. | ||
| 133 | Fee for providing information from public sources (registers) | Income from fees for providing information from public sources (registries), including:
|
||
| 134 | Cost compensation income | Income from compensation of expenses, including:
|
||
| 135 | Income from contingent lease payments | Income from reimbursement of expenses for the maintenance of property leased in accordance with a lease (property lease) agreement or a gratuitous use agreement, incl. income from compensation of costs (expenses) for payment of utilities, services for the operation and maintenance of the leased building (premises). | ||
| 136 | Budget revenues from the return of receivables of previous years | Revenues to budgets from the return of accounts receivable of previous years, formed by the recipient of budgetary funds. | ||
| 140 | Amounts of forced withdrawal | 140 | Fines, penalties, forfeits, damages | |
| 141 | Income from penalties for violation of procurement legislation and violation of the terms of contracts (agreements) | Income from monetary penalties (fines) for violation of the legislation on the procurement of goods, works and services, as well as for violation of the terms of contracts (agreements) for the supply of goods, performance of work, provision of services. | ||
| 142 | Income from penalties on debt obligations | |||
| 143 | Insurance claims | Receipts of insurance compensation from insurance organizations. | ||
| 144 | Compensation for damage to property (excluding insurance indemnities) | Income from monetary penalties (fines) and other amounts in compensation for damage to property, incl. damage to financial assets. | ||
| 145 | Other income from the amounts of forced withdrawal | Other receipts from monetary penalties (fines) imposed to compensate for damage caused as a result of illegal or misuse of budgetary funds, other monetary penalties (fines) for violation of legislation in the field of finance, taxes and fees, insurance, securities market, other monetary penalties (fines), from confiscations, compensations, penalties, forfeits and amounts of forced withdrawal, not included in subsections 141 - 144. | ||
| - | - | 175 | Exchange differences based on the results of the recalculation of the accounting (financial) statements of foreign institutions | Exchange differences based on the results of the recalculation of indicators of the accounting (financial) statements of foreign institutions. To reflect cash receipts and disposals, this sub-article of KOSGU does not apply. |
| - | - | 176 | Income from the valuation of assets and liabilities | Financial result from the valuation of financial and non-financial assets and liabilities, including:
|
| 180 | Other income | 180 | Other income | |
| 181 | Unexplained receipts | Payments to be attributed to unexplained receipts credited to the budgets | ||
| 182 | Income from the gratuitous right to use | Income in the form of the difference between the amount of lease payments under the agreement on gratuitous use (on lease on preferential terms) and the amount of the fair value of the lease payments. | ||
| 183 | Income from subsidies for other purposes | Income of state (municipal) institutions from subsidies for other purposes. | ||
| 184 | Capital Investment Grant Income | Income of state (municipal) institutions from subsidies for capital investments. | ||
| 189 | Other income | Other incomes of budgets, state (municipal) institutions, not included in other articles of group 100 "Incomes" and subarticles 181 - 184 of KOSGU. | ||
| 231 | 231 | Servicing domestic debt | Budget expenditures for servicing the state (municipal) internal debt, expenditures of state (municipal) institutions for the payment of interest on debt obligations. | |
| 294 | Expenses for the payment of penalties, fines for late repayment of budget loans. | |||
| 232 | Servicing external debt | 232 | Servicing external debt | Budget expenditures for servicing the state external debt. |
| 294 | Debt penalties | Expenses for the payment of penalties, fines for late repayment of loans from foreign states (including targeted foreign loans (borrowings), international financial organizations, other subjects of international law and foreign legal entities) received in foreign currency. | ||
| - | - | 274 | Impairment losses | Financial result due to a decrease in the value of assets from their impairment, not related to depreciation. |
| 290 | other expenses | 290 | other expenses | |
| 291 | Taxes, duties and fees | Expenses for the payment of taxes (included in expenses), state duties and fees, various payments to the budgets of all levels. | ||
| 292 | Penalties for violation of legislation on taxes and fees, legislation on insurance premiums | Expenses for paying fines, penalties for late payment of taxes, fees, insurance premiums. | ||
| 293 | Penalties for violation of procurement legislation and violation of the terms of contracts (agreements) | Expenses for payment of fines for violation of the legislation on the procurement of goods, works and services, as well as payment of penalties for violation of the terms of contracts (agreements) for the supply of goods, performance of work, provision of services. | ||
| 295 | Other economic sanctions | Expenses for the payment of other economic sanctions, not included in subsections 292 - 294. | ||
| 296 | Other expenses | Expenses not related to articles 210 - 270 and sub-articles 291 - 295, including:
|
||
| - | 350 | Increase in the value of the right to use an asset | An increase in the cost of the right to use an asset when an operating lease item is recognized as a non-financial asset. | |
| 410 | 410 | Reduction in the value of fixed assets | Income from disposal of fixed assets, incl. from the sale of fixed assets, from compensation for damage identified in connection with the shortage of fixed assets, other similar income. Operations for the disposal of fixed assets. |
|
| - | - | 411 | Depreciation of fixed assets | The amount of decrease in the value of fixed assets as a result of depreciation. |
| - | - | 412 | Impairment of fixed assets | The amount of reduction in the economic benefits and useful potential of an item of property, plant and equipment as a result of its impairment. |
| 420 | 420 | Decrease in the value of intangible assets | Income from the disposal of intangible assets, incl. from sales, income from compensation for damage identified in connection with the shortage of intangible assets. Operations for the disposal of intangible assets. |
|
| - | - | 421 | Amortization of intangible assets | The amount of decrease in the value of intangible assets as a result of depreciation. |
| - | - | 422 | Impairment of intangible assets | The amount of reduction in economic benefits and useful potential contained in an intangible asset as a result of its impairment. |
| 430 | 430 | Decrease in the value of non-produced assets | Income from the sale of non-produced assets. Operations for the disposal of non-produced assets. |
|
| - | - | 432 | Impairment of non-produced assets | The amount of loss in economic benefits and service potential embodied in an item of non-produced assets, not related to changes in fair value in the course of their normal use, as a result of impairment. |
| - | - | 450 | Decreased value of the right to use an asset | Operations for the disposal of the right to use an asset associated with the accrual of depreciation on the objects of accounting for operating leases. To reflect cash receipts and disposals, this article of KOSGU does not apply. |
A comparative table of KOSGU codes for 2018 (as amended by the order of the Ministry of Finance of Russia) is given in the section "Budget", subsection "Budget Classification of the Russian Federation", heading "Methodological Cabinet".
In order to complete the reflection in the accounting (budgetary) accounting of information about transactions, the institution has the right, when forming an accounting policy, to provide for additional detail on the articles:
- 310 "Increase in the value of fixed assets";
- 320 "Increase in the value of intangible assets";
- 330 "Increase in the value of non-produced assets";
- 340 "Increase in the cost of inventories";
- 530 "Increase in the value of shares and other forms of participation in capital" (within the third category of the code).
Previously, institutions could also detail articles:
- 120 "Income from property";
- 130 "Income from the provision of paid services (works);
- 140 "Amounts of forced withdrawal";
- 180 "Other income";
- 290 "Other expenses".
However, from 01/01/2018, the detailing of these articles is provided for by law, therefore, the institution is not entitled to make any changes.
No changes were made to the analytical groups of the subtype of budget revenues; additional details are not provided for them. This means that digits 15 - 17 of the account numbers with the KDB classification type are indicated in the same order.
Since KOSGU is used for the purposes of accounting (budgetary) accounting and participates in the formation of the account number, the Ministry of Finance of Russia has prepared changes to the charts of accounts and instructions for their use. Draft orders are posted on draft regulatory legal acts. However, prior to the approval of these orders, institutions should be guided by the current regulations and reflect transactions in accounting in accordance with them.
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.
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 2018, 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 budget accounting is enshrined in Order No. 162n of the Ministry of Finance.
The classification of KOSGU 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, therefore part of the account, and includes a group, subgroup and element of expense types. 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 extra-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 2018
The reflection in 2018 of some expenses for KOSGU in accounting has changed. Thus, the costs of ensuring measures to reduce occupational injuries and occupational diseases, starting from 2018, do not apply to sub-article 213. Such expenses included measures, for example, for attestation of workplaces, training in labor protection for certain categories of workers, purchase of overalls and personal protective equipment for workers employed in work with harmful and (or) dangerous working conditions, as well as in work in special temperature conditions and a number of similar costs. The accrual of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases remained in sub-article 213. The indicated position is given in the positions of the Ministry of Finance: order No. 65n and letter dated February 16, 2017 No. 02-07-07 / 8786.
In order to ensure the uniformity of the application of the classification of KOSGU and KOSGU, the Ministry of Finance presented a comparative table of changes in the codes of KOSGU and KVR for budgetary institutions in 2018, as well as for other participants in the process (letter dated 10.08.2017 No. 02-05-11 / 52212). Consider the innovations in the form of a table:
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 CWRs.
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 2018 for budgetary institutions and public sector organizations is presented in the table.
CWR for penalties for delayed wages and for delayed payment of insurance premiums to the Pension Fund of the Russian Federation
Question:
To which KVR 852 or 853 do penalties for delayed wages and penalties in the Pension Fund of the Russian Federation for delayed payment of insurance premiums belong?
Answer:
These payments are accounted for in item 853 as other payments.
Rationale:
In accordance with the Instructions 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.
Penalties for delayed wages and penalties in the Pension Fund of the Russian Federation for late payment of insurance premiums are not taxes or fees, these payments are accounted for under element 853 as other payments.
This material is a response to a private request and may no longer be relevant due to changes in legislation.
Boldyr A.A.,
expert of the Professional Support Line in the field of budget and tax legislation
Question: Which CWR and sub-article of KOSGU are used to reflect the costs of paying for an agreement, the subject of which is the issuance of a permit to allocate a site for the construction of an object that is included in the municipal program “Budget investments in capital construction projects of municipal property”? As a general rule, a building permit is issued by the local government at the location of the land (part 4 of article 51 of the Civil Code of the Russian Federation). Article 2 of Federal Law No. 210-FZ of July 27, 2010 “On the Organization of the Provision of State and Municipal Services” implies that the issuance of building permits is a public service.
Decoding kvr 852 in 2018 for budgetary institutions
An increase in investments in non-financial assets at the expense of a fee for NVOS is also not carried out, respectively, account 0 106 00 000 is also not used for calculating this fee. As for the analytical accounts of account 0 109 00 000 “Costs for the manufacture of finished products, performance of works, services ”, then they are used to account for operations to form the cost of finished products, work performed, services rendered (clause 134 of Instruction N 157n). Accordingly, if an institution takes into account the fee for the NVOS when forming the cost of finished products, work performed, services rendered, then the corresponding analytical accounts of account 0 109 00 000 “Costs for the manufacture of finished products, performance of work, services” are used to calculate this fee.
Answers to questions on the use of kvr and kosgu
An example of the calculation of the advance payment.». The norms for deductions from the budget for 2017 are shown in Table 1. Budgets Norm, % Subjects of the Russian Federation Cities related to cities of federal significance Federal budget 5 5 Budgets of regions of the Russian Federation 40 95 Budgets of local authorities 55 - CSC established for 2017-2018 CSC for there are several such payments, as there are several types of negative impacts. The CCCs in force in 2018 for each type of impact are given in Table 2 CCC code Name of payment 048 1 12 01010 01 6000 120 Payment for air (atmospheric air) pollution by stationary facilities 048 1 12 01020 01 6000 120 Payment for air pollution (atmospheric air) mobile objects 048 1 12 01030 01 6000 120 Payment for water pollution.
Read also the article: → "What is the fee for environmental pollution 2018: calculation".
KVR 853 "Payment of other payments" in the following link:
- with subarticle 292 of KOSGU - fines for late payment of taxes and fees;
- with subarticle 293 of KOSGU - fines for violation of the legislation of the Russian Federation on the procurement of goods, works and services and violation of the terms of contracts (agreements) for the supply of goods, performance of work, provision of services;
- with subarticle 294 of KOSGU - penalties, fines for late repayment of budget loans and loans received in foreign currency from foreign states and other foreign organizations;
- with subarticle 295 of KOSGU - administrative fines.
Question: Which CWR and sub-item of KOSGU include the expenses of reserve funds of municipalities? Target expenditures of the relevant budgets of the budgetary system of the Russian Federation, including municipalities, are subject to reflection under CWR 870 “Reserve Funds” in conjunction with sub-article 296 of KOSGU.
Payment for negative environmental impact in 2018
Settlements for other payments to the budget. As for the expense (cost) account used when calculating the said fee, the following should be noted. Paragraph 8 of clause 131 of the Instructions for the use of the chart of accounts for accounting of budgetary institutions, approved by order of the Ministry of Finance of Russia dated December 16, 2010 N 174n (hereinafter - Instruction N 174n ), it is established that the accrual of the amount of other taxes, fees, mandatory payments to the budgets of the budget system of the Russian Federation can be reflected using the debit of the following accounts: - 0 401 20 200 "Expenses of an economic entity"; - 0 401 10 100 "Incomes of an economic entity"; - 0 109 00 000 "Costs for the manufacture of finished products, performance of works, services"; - 0 106 00 000 "Investments in non-financial assets". Since the fee for NVOS is not a tax (fee) paid from profit, then account 0 401 10 100 does not apply in this case.
Other economic sanctions” Expenses for the payment of other economic sanctions, not included in sub-articles 292 - 294 of KOSGU 296 “Other expenses” Other expenses, not included: - in articles 210 - 270 of KOSGU; - to sub-articles 291 - 295 of KOSGU - payment of scholarships; - payment to individuals (with the exception of manufacturers of goods, works, services) of state bonuses, grants, monetary compensations, allowances, other payments; – compensation for losses and harm; – acquisition (manufacturing) of gift and souvenir products not intended for further resale; – other expenses; – other similar expenses Question: To which CWR and sub-item of KOSGU will the payment of taxes and fees be related? To pay corporate property tax and land tax, CWR 851 “Payment of corporate property tax and land tax” is applied in conjunction with subarticle 291 of KOSGU.
CBC for negative impact on the environment
KVR 852 "Payment of other taxes, fees" in conjunction with subarticle 291 of KOSGU is applied to pay:
- transport tax;
- state duty (including payment of state duty by the respondent institution by court decision), fees;
- other taxes (included in expenses) to the budgets of the budgetary system of the Russian Federation.
Question: To which CWR and sub-item of KOSGU will the payment for emissions of pollutants into the atmospheric air be related? The costs of paying for negative environmental impact are charged to CWR 853 “Payment of other payments” in conjunction with sub-article 291 of KOSGU.
Attention
Payment for disposal of production and consumption waste 048 1 12 01050 01 6000 120 Payment for other types of negative environmental impact 048 1 12 01070 01 6000 120 Payment for emissions of pollutants generated during flaring and (or) dispersion of associated petroleum gas 048 1 12 08010 01 0000 120 Environmental fee Answers to common questions Question #1. Do I need to transfer penalties for late payment for negative environmental impact? If so, which KBK? Until 2016, no interest was accrued on these payments. Since 2016, penalties have been charged in accordance with clause 4, clause 16.4 of Federal Law No. 7-FZ “On Environmental Protection” in the amount calculated as 1/300 of the key rate of the Central Bank of the Russian Federation for each day after the due date of payment (including advance payment ).
Regulatory document - Order of Rosprirodnadzor No. 23 dated January 23, 2017
Question: Which CWR and sub-item of KOSGU include the expenses of reserve funds of municipalities? Target expenditures of the relevant budgets of the budgetary system of the Russian Federation, including municipalities, are subject to reflection under CWR 870 “Reserve Funds” in conjunction with sub-article 296 of KOSGU. Question: Which CWR and sub-article of KOSGU are used to reflect the costs of paying for an agreement, the subject of which is the issuance of a permit to allocate a site for the construction of an object that is included in the municipal program “Budget investments in capital construction projects of municipal property”? As a general rule, a building permit is issued by the local government at the location of the land (part 4 of article 51 of the Civil Code of the Russian Federation).
For which qr to pay the tax on environmental pollution in 2018
On which account in a budgetary institution is the payment for the negative impact on the environment recorded? Having considered the issue, we came to the following conclusion: Accounting for payments for negative environmental impact is reflected in a budgetary institution using account 0 303 05 000 “Calculations on other payments to the budget”. At the same time, if the institution takes into account the fee for the negative impact on the environment when forming the cost of finished products, works, services, then the corresponding analytical accounts of account 0 109 00 000 “Costs for the manufacture of finished products, performance of works, services” are used to calculate this fee. If the specified expenses do not form the cost price, account 0 401 20 290 “Other expenses” is applied.
- for installation, commissioning and other work inextricably linked with the facilities under construction;
- for other expenses from the composition of the costs provided for by the estimated cost of construction.
The expenses of the institution are reflected under sub-article 226 “Other works, services” of KOSGU, in particular, for payment of contracts for the provision of the following services:
- on the development of design and estimate documentation for the construction, reconstruction and repair of non-financial assets;
- development of territorial planning schemes, town-planning and technical regulations, town-planning zoning, territory planning;
- other services.
Thus, to reflect the costs of paying for services for issuing a permit to allocate a site for the construction of an object, CWR 414 will be applied in conjunction with sub-article 226 of KOSGU.