The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service. Return of receivables from previous years Return of receivables from previous years by a government agency
In accordance with Art. 183, 184 of the Labor Code of the Russian Federation, the employer is obliged to provide the employee with guarantees in case of temporary disability, as well as in the event of an industrial accident or occupational disease. Such guarantees are reflected as payment of the related benefit. The source of financial support for the costs of paying benefits for temporary disability are funds from the Federal Social Insurance Fund of the Russian Federation (except for the first three days of temporary disability, which are paid at the expense of the employer).
The conditions, amounts and procedure for providing benefits for temporary disability, maternity benefits, and monthly child care benefits are regulated by Federal Law No. 255-FZ of December 29, 2006 (hereinafter referred to as Law No. 255-FZ). The procedure for compensation for harm caused to the life and health of an employee during the performance of his work duties is regulated by Federal Law No. 125-FZ of July 24, 1998 (hereinafter referred to as Law No. 125-FZ).
Any income from operations of previous years received by a government institution cannot be used in executing the budget estimate of the current financial year and must be transferred to budget revenue.
Budget accounting
Budget accounting in government institutions is carried out in the manner determined by the provisions of the instructions:
- instructions, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n);
- instructions, approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n (hereinafter referred to as Instruction No. 162n).
Cash to pay off accounts receivable from previous years can be transferred by the Federal Social Insurance Fund of the Russian Federation directly to budget revenues based on information (details) provided by a government agency.
In accordance with clause 220 of Instruction No. 157n, calculations for amounts of income in the form of cost compensation are reflected in budget accounting using account 209 30 “Calculations for cost compensation.”
Currently, in relation to accounts receivable from previous years, accounted for in accounts 1,206,00,000 “Settlements for advances issued,” 1,208,00,000 “Settlements with accountable persons,” a requirement has been established to transfer it to account 1,209,30,000 “Settlements for compensation costs" (clause 1.1.8 of the joint letter of the Ministry of Finance of Russia and the Federal Treasury dated 02.02.2017 No. 02-07-07/5669, 07-04-05/02-120). There are no such requirements for accounts receivable accounted for on account 1 303 00 000 “Settlements for payments to budgets”. The presence as of the reporting date of accounts receivable on account 1 303 00 000 “Settlements for payments to budgets” indicating in categories 1 – 17 the account number of the analytical accounting code (component of the code) for the classification of budget expenses does not contradict the applied accounting methodology.
Financial authorities, the main managers of budgetary funds have the right to determine the correspondence of accounts necessary for reflection in budget accounting to the extent that does not contradict Instruction No. 162n, in the absence of the necessary correspondence in the list of standard transactions (Appendix 1 to Instruction No. 162n).
Receipts to budget revenues from the return of receivables from previous years generated by the recipient of budget funds are reflected in subarticle 136 “Budget revenues from the return of receivables from previous years” of KOSGU.
Taking into account the provisions of Instruction No. 162n, the institution as a revenue administrator can apply the following account correspondence:
Debit KDB 1,209 30,560 Credit KRB 1,303 02,730 – budget income is reflected in the amount of compensation for expenses;
Debit KDB 1 210 02 136 Credit KDB 1 209 30 660 - reflected in the accounting of the budget revenue administrator is the receipt of amounts from reimbursement of expenses into budget income (clause 86 of Instruction No. 162n).
Amounts of repayment of receivables from previous years can also be transferred to the personal accounts of government institutions opened for them as recipients of budget funds, and then transferred to budget revenues. So, for example, in accordance with clause 2.5.6 of the order, approved. By order of the Federal Treasury dated October 10, 2008 No. 8n, the transfer of funds to budget revenues must be carried out no later than five working days from the date the corresponding amounts are reflected in the personal account (the provisions of this document apply to government institutions served by the Federal Treasury).
Documenting
The receipt of amounts of receivables from previous years into the personal account (account) is reflected on the basis of primary (consolidated) accounting documents attached to the Extract from the personal account of a government institution, and is documented in an Accounting Certificate (f. 0504833).
Repayment of debt from previous years from the Federal Social Insurance Fund of the Russian Federation (BGU rev. 1.0)
Repayment of debt from previous years from the Federal Social Insurance Fund of the Russian Federation (BGU rev. 2.0)
Return of receivables from previous years from the Federal Social Insurance Fund of the Russian Federation (in “1C:BGU 8” - for budgetary and autonomous institutions)
By virtue of Part 1 of Art. 4.6 of Law No. 255-FZ, paragraph 7 of Art. 15 of Law No. 125-FZ, clause 10 of the Rules, approved. By Decree of the Government of the Russian Federation dated March 2, 2000 No. 184, policyholders pay insurance coverage to insured persons against the payment of insurance premiums to the Social Insurance Fund of the Russian Federation. Therefore, receivables from the Federal Social Insurance Fund of the Russian Federation most often arise due to the excess of the amount of benefits over insurance premiums.
Amounts of repayment of receivables from previous years to budgetary (autonomous) institutions are not subject to transfer to budget revenue (Part 17, Article 30 of Federal Law No. 83-FZ dated 05/08/2010).
Accounting
Accounting in budgetary and autonomous institutions is carried out in the manner determined by the provisions of the instructions.
The receipt of funds for the restoration of previously made expenses (advance payments) to pay off receivables is taken into account in accordance with clause 72 of Instruction No. 174n, clause 160 of Instruction No. 183n.
In accordance with the instructions, approved. By order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, receipts of state (municipal) budgetary institutions from the return of receivables from previous years for expenses previously incurred by them are reflected in Article 510 “Receipts to accounts” of KOSGU.
Receipt of compensation to the personal account from the Federal Social Insurance Fund of the Russian Federation for the last financial period (year) increases the amount on off-balance sheet account 17, opened to account 201 00, in the context of codes (components of codes) for the classification of budget expenses (clause 365 of Instruction No. 157n, paragraph 3 clause 2.1 of section II of the letter of the Ministry of Finance of Russia and the Federal Treasury dated July 4, 2016 No. 02-07-07/39110, 07-04-05/02-493).
There are 951 sections in column 3 lines. 4 “Information on the return of balances of subsidies and expenses of previous years” of the Report (f. 0503737) reflects the amount of restored cash expenses of previous years (return of accounts receivable from previous years) indicating analytics code 510. Explanations are given in the letter of the Ministry of Finance of Russia No. 02-06-07 /26400, Treasury of Russia No. 07-04-05/02-7273 dated April 19, 2018, letter of the Ministry of Finance of Russia dated December 20, 2017 No. 02-07-10/85225.
Documenting
This year, the Federal Social Insurance Fund of the Russian Federation returns to the University of Arts the amount of receivables in the amount of 163 rubles, which was accounted for as of 01/01/2018.
Return of receivables from previous years to a budgetary (autonomous) institution. Fill out the Report (f. 0503737)
In the accounting of budgetary (autonomous) institutions, situations arise when previously transferred funds in payment for goods, works, services, advances issued to accountable persons, etc. returned to your personal account or to the cashier. If such a return is carried out within the same financial year when the funds were transferred/issued, then there are no particular difficulties in reflecting the situation in accounting and reporting. What should an accountant do if receivables from previous years are returned? We'll figure it out in the next article.
Accounting before return
Budgetary (autonomous) institutions make advance payments:
- to contractors for the upcoming delivery of goods, works, services;
- to accountable persons for the purpose of incurring business trip expenses, purchasing goods, works, and services in cash.
Such advances are recorded, respectively, in accounts 0 206 00 000, 0 208 00 000.
In addition, an overpayment may be generated by settlements with the Social Insurance Fund of the Russian Federation in institutions in those regions that are not included in the pilot project (account debit 0 303 02 000).
If for some reason the delivery of goods, works, services, for which an advance payment was previously made, is not carried out, then the counterparty has an obligation to return the funds to the institution. The same thing happens when the accountable person, in accordance with the advance report provided, has not fully spent the previously issued advance.
Typically, counterparties and accountable persons do not object to the return and make it on time: the counterparty - before the termination of the relevant agreement, contract; the accountable person - within the time limits established for such a return. In such situations, the return is reflected using those accounts in which the advance was previously recorded - 0 206 00 000, 0 208 00 000.
If the agreement or contract has already been terminated with the counterparty, the accountable person has violated the terms for the return, and the advance payment issued has not been returned to the institution, then we can talk about the beginning of the claim work. In such situations, a budgetary (autonomous) institution records the transfer of accounts receivable from accounts 0 206 00 000, 0 208 00 000 to account 0 209 30 000 “Calculations for cost compensation”.
Application of accounting entries when recording returns
In relation to the return of current year expenses to accounts 0 201 00 000, an off-balance sheet account 18 “Cash disposal” is opened. If expenses from previous years are returned, then off-balance sheet account 17 “Cash receipts” is used.
From 01/01/2018 in the Guidelines for the application of the budget classification of the Russian Federation, approved. Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n, clarified that refunds of expenses of previous years (including contracts or other agreements terminated due to violation by the performer (contractor) of the terms of the contract or other agreement) are reflected using KOSGU 510 “Receipts to accounts "
That is, when reflecting the return of expenses from previous years, the accounting entry may look like this:
- Debit 0 201 11 510 (decrease in off-balance sheet account 17 according to KOSGU 510) Credit 0 209 30 000 (0 206 00 000, 0 208 00 000, 0 303 02 000).
Peculiarities of reflection in the Report on the implementation by an institution of its financial and economic activity plan (f. 0503737)
The return of receivables for expenses of previous years is subject to reflection in line 591 of section 3 of the Report (f. 0503737) with further detail on line 951 of section 4 (clauses 44, 44.1 of the Instructions, approved by order of the Ministry of Finance of Russia dated March 25, 2011 N 33n) .
In line 951 of the Report (f. 0503737), the return of receivables for expenses of previous years is reflected with the indication in column 3 of analytics code 510 (system letter of the Ministry of Finance of Russia dated April 19, 2018 No. 02-06-07/26400).
Article prepared
Return from the Social Insurance Fund in the report on the institution’s implementation of its FCD plan
Questions and answers on the topic
Please use the OKUD Form 0503737 to explain how to fill it out correctly. More details on line 300 and section 4 And how to correctly reflect Refunds of expenses and provision payments from previous years (in particular, returns from the Social Insurance Fund for 2014)
we inform you the following: In accordance with the material provided, Section 2 of the Report on the implementation by an institution of its FHD plan in form 0503737, the institution must be formed on the basis of data on payment of expenses, taking into account the restoration of expenses of the current year. Recoveries of cash expenses from previous years are also reflected in this section, but in a separate line 300 - the total amount of recoveries. The breakdown of recovered amounts by analytics codes (KOSGU) is indicated in section 4. Therefore, the amount of refunds in the current year of receivables from 2014 (including the amount of reimbursement of expenses received this year from the Federal Social Insurance Fund of Russia for compulsory social insurance for the previous year) must be reflected by the institution on line 300 of Section 2 of the Report f. 0503737 – the total amount of restorations. Form Section 4 on the basis of data on the restoration of expenses of previous years made in the reporting period. In line 900 of this section, duplicate the total indicator of recovered expenses from line 300 of Section 2 of the Report (f. 0503737). Below, indicate the breakdown of this indicator by analytics codes (KOSGU codes).
By Order of the Ministry of Finance of Russia No. 43n, amendments were made to the Instructions approved by Order of the Ministry of Finance of Russia No. 33n, according to which, when preparing financial statements, starting with reporting as of April 1, 2015, the Report on Form 0503737 is supplemented with line 300 “Refunds of expenses and payments of security for previous years " and section 4 "4. Information on refunds of expenses and payments of provisions from previous years.” However, the regulatory framework currently does not contain more detailed explanations or instructions on the procedure for filling out this line and section of the Report on form 0503737.
www.budgetnik.ru
On reflecting operations to restore cash expenses in the report (form 0503737)
How do the report (f. 0503737) reflect operations to restore the institution’s expenses for the current year and previous years?
A report on the institution’s implementation of its financial and economic activity plan (f. 0503737) is drawn up on the basis of the procedure set out in paragraphs 34 - 45 of Instruction No. 33n. Indicators are included in the report in the following sections:
Information on cash receipts of income (including their returns)
Information on expenses (taking into account the restoration of expenses of the current year and previous years)
Sources of financing the institution's fund deficit
Information on cash receipts and disposals of sources of financing the institution’s funds deficit
Information on refunds of expenses and payments of security from previous years
The amount of receipts from refunds of expenses of institutions, including payments on security provided by institutions for applications for participation in a competition or closed auction, security for the performance of a contract (agreement), other collateral payments, deposits of previous years (to repay accounts receivable from previous years), reflected as recovery cash payments
Funds received as a restoration of the institution’s expenses incurred in the current financial year are reflected in section 2 “Institution’s expenses” according to the corresponding codes of types of financial support and KOSGU codes for which the specified expenses were previously made (with a minus sign).
Data on the restoration of expenses of previous years made in the reporting period is reflected in section 2 on line 300 with a minus sign, as well as in section 4 “Information on the return of expenses and payments of provisions from previous years” with a minus sign.
In section 2, indicators are entered in the manner prescribed by clause 43 of Instruction No. 33n:
1) in column 5 - expenses (recovery of expenses) made through personal accounts opened for the institution with the body providing cash services based on analytical data on the types of expenses reflected in off-balance sheet account 18 “Retirement of funds from the institution’s accounts” opened to the account 0 201 11 000 “Institutional funds in personal accounts with the treasury authority”;
2) in column 6 - expenses incurred through accounts in rubles and foreign currency opened with credit institutions for the institution, based on analytical data on the types of expenses reflected in off-balance sheet accounts 18 opened to accounts 0 201 21 000 “Institutional funds in accounts in a credit institution", 0 201 26 000 "Special accounts on the institution's accounts in the credit institution" and 0 201 27 000 "Institution's funds in foreign currency on accounts in the credit institution";
3) in column 7 - expenses incurred through the institution’s cash desk, based on analytical data on the types of payments for expenses made in the reporting period from the institution’s cash desk and reflected in off-balance sheet account 18, opened to account 0 201 34 000 “Cash”.
In section 4, the indicators are given with a minus sign in the following order (clause 44.1 of Instruction No. 33n):
1) in columns 4 – 7, information is reflected on the basis of analytical data on the types of expenses of previous years restored in the reporting period, reflected in off-balance sheet account 17 “Receipts of funds to the accounts of the institution”, opened to the corresponding account, in a manner similar to the procedure provided for in paragraph 43 Instructions No. 33n for the formation of columns 5 – 8 in section 2 (commented above);
2) line 900 indicates the total amount of recovered expenses of previous years.
Based on the order in which the sections are filled out, funds received as restoration of expenses of an institution of the current financial year are reflected according to the corresponding expense code (KOSGU) according to which they were previously made (based on analytical data on off-balance sheet account 18), and information on the restoration of cash expenses of past years are reflected according to the types of expenses of previous years restored in the reporting period, reflected in off-balance sheet account 17. Perhaps there was a typo here, because these receipts also need to be reflected as a restoration of cash expenses according to the corresponding KOSGU code.
According to clause 4.5.3 of the Letter of the Ministry of Finance of the Russian Federation No. 02-07-07/68722, the Federal Treasury No. 42-7.4-05/2.1-823 dated December 29, 2014, the restoration of expenses of the current financial year, as well as expenses of previous years, is reflected according to the corresponding type codes financial support and according to the KOSGU codes for which the specified expenses were previously made (with a minus sign), with the exception of receipts from the return of receivables from previous years accumulated by the institution that is the recipient of budget funds, reflected under code 130 “Income from the provision of paid services (works)” » KOSGU, before it is transferred to the income of the corresponding budget.
Let's consider the procedure for reflecting in the report (f. 0503737) operations to restore cash expenses of the current year and previous years (based on the example given in Letter of the Ministry of Finance of the Russian Federation dated April 15, 2015 No. 02-07-07/21402).
The accounting records of an autonomous institution for income-generating activities from 01/01/2015 to 12/31/2015 show the following transactions:
10 years of hazardous work Experience in hazardous and hazardous production The legislation stipulates that employees of hazardous and hazardous production have the right to early retirement pension. Among them, this right is given to those who have an insurance record and […]
Columns 3, 6 reflect information about long-term debt (debt, the maturity of which as of the reporting date exceeds 12 months). Columns 4 and 7 reflect data on overdue receivables and payables, respectively, at the beginning of the year and the end of the reporting period. In columns 2 - 7, indicators of settlements with debtors and creditors are formed according to the line “Total by account code” with the summing up of subtotals to the analytical codes of budget accounting accounts; on the “Total” line - the total amount at the beginning of the year (columns 2, 3, 4) and the end of the reporting period (columns 5, 6, 7). In Sect. 2 information (f. 0503169) discloses analytical information about overdue receivables and payables. In the financial statements of budgetary and autonomous institutions. The procedure for filling out information on receivables and payables (f. 0503769) (hereinafter referred to as information (f. 0503769)) is determined by clause.
Return of accounts receivable: features of accounting (grain, etc.)
Attention
Advance transferred to the supplier 1,206 26,560 1,304 05,226 10,000 Amounts of payments made were written off at the end of the year 1,304 05,226 1,401 30,000 10,000 Accounts receivable from previous years transferred by the debtor were credited to the budget 1,210 02,130 1 20 6 26 660 10 000 Example 4. In the current financial year, a government institution made an advance payment in the amount of 3,000 rubles.
for the supply of stationery. Due to the supplier’s failure to fulfill obligations under the concluded agreement, this amount was transferred to the personal account of the institution opened in the OFK as a return of receivables for the current financial year (restoration of cash expenses). In the institution’s accounting, these transactions must be reflected in the following entry.
Transaction content Debit Credit Amount, rub.
Return of accounts receivable from previous years
If such a personal account is opened, the institution exercises separate powers to administer cash receipts. If an institution has only a personal account for the recipient of budget funds, it exercises separate powers to accrue and account for payments to the budget.
Budget accounting Government institutions maintain budget accounting in the manner determined by the provisions:
- instructions, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n);
- instructions, approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n (hereinafter referred to as Instruction No. 162n).
According to clause 227 of Instruction No. 157n, the cash receipts administrator takes into account credited income in account 210 02 “Settlements with the financial authority for budget revenues.” The procedure for recording transactions on account 210.02 is determined by paragraphs.
91, 104 Instructions No. 162n.
All-Russian Municipal Forum
In column 1 section. 1 information (f. 0503769) regarding accounts receivable, the numbers of the corresponding analytical accounts are indicated, according to which the balances of settlements on accounts receivable are reflected as of the reporting date - accounts 0 205 00 000, 0 206 00 000, 0 208 00 000, 0 209 00 000 , 0 210 10 000, 0 210 05 000, 0 303 00 000. Columns 2, 5 indicate the total amount of receivables accounted for according to the corresponding accounting account number as of the beginning of the year and the end of the reporting period, respectively.
Columns 3, 6 indicate data on debt, the due date of which, according to the legal basis for its occurrence, exceeds 12 months.
Ministry of Finance of Russia dated March 30, 2015 No. 52n, information about income transferred to the administrator is reflected on the basis of the Notice (f. 0504805). Revenues to the budget are taken into account on the basis of primary documents, according to which transactions on the personal account of the administrator are reflected, and Extracts from the personal account of the administrator of budget revenues (f.
0531761), provided by the treasury authority (clause 90 of Instruction No. 162n). This procedure was approved by order of the Federal Treasury dated October 17, 2016 No. 21n. The reflection of these transactions is documented in an Accounting Certificate (f.
0504833). Return of receivables from previous years in the accounting of the cash receipts administrator (BSU rev. 1.0) Return of receivables from previous years in the accounting of the cash receipts administrator (BSU rev.
How to reflect the return of receivables in budget accounting
Important
Answer: As a general rule, the receipt (return) of income to account 201 00 (210 03) is reflected in parallel on off-balance sheet account 17 “Receipts of funds to the accounts of the institution” (clause 365 of the Instructions for the application of the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n, hereinafter referred to as Instruction No. 157n). The transfer (payment) of funds from account 201 00 (210 03) and the restoration of payments are reflected in parallel on account 18 “Retirement of funds from the accounts of the institution” (clause 367 of Instruction No. 157n).
Info
In the program “1C: Public Institution Accounting 8”, the receipt of income is reflected in the debit of account 17 according to income codes, the return of income is reflected in the credit of account 17 according to the same income codes. Payments are reflected on the credit of account 18 according to expense codes, restoration of expenses - on the debit of account 18 according to the same expense codes.
Let's look at how to write off accounts receivable from previous years. Example of entries in the budget: D 220111510 K 220634660 - showing the return of the amount on receivables to the cost of the entire payment for advances for the supply of inventory products; D 420111510 K 430302730 - reflection of the return of the debtor's obligation to the Social Insurance Fund due to an increase in costs over the amount of accrual of insurance premiums. In order to reflect in the budget accounting the crediting of the debtor's obligations from previous years in accordance with Instruction No. 162n, the following accounts are used: 130305000 is used when the organization is not considered an administrator of the profit from the return of the debtor's debt from previous years; 121002ХХХ applies in a situation where an organization is considered the administrator of a specific budget profit.
How to reflect the return of tax receivables in budget accounting
In the theater's accounting, these transactions are reflected in the following correspondence of accounts. Transaction content Debit Credit Amount, rub. The return of receivables is reflected in the amount of the transferred advance payment for the supply of soft equipment 2,201 11,510 2,206 34,660 40,000 The return of receivables by the Social Insurance Fund is reflected in connection with the excess of expenses over the amount of accrued insurance premiums 4,201 11,510 4,303 02 730 4000 Received in current financial year to the personal account of the institution, the amount of receivables formed in the previous financial year at the expense of targeted subsidies can be attributed to the balances of targeted subsidies that were not used at the beginning of the current financial year.
It follows that the reflection in the accounting of the recipient of budget funds (state institution) of transactions related to the transfer of the amount of receivables from previous years will depend on which account the amount was received from the supplier: to the account of the recipient of budget funds or to the account of budget revenues. The reflection of the operation is also influenced by whether the government institution is endowed with the rights of administrator of budget revenues or not.
From clause 2.5.4 of Procedure No. 8n it follows that the amount of return of receivables generated by the recipient of budget funds (administrator of sources of financing the budget deficit) in the current financial year is taken into account in the corresponding personal account as a restoration of cash payments with reflection in the same budget codes classifications according to which the cash payment was made.
The accounting records of the theater, which has the status of a budgetary institution, include accounts receivable in the amount of the advance payment - 40,000 rubles, formed in the previous year due to the supplier organization’s failure to fulfill its obligations under the contract for the supply of soft equipment (other movable property). The advance payment was made from funds received from income-generating activities.
This year, the debtor organization returned this amount to the institution’s personal account opened with the OFK. In addition, receivables for insurance contributions to the Social Insurance Fund for 2014 were also returned to the personal account.
in the amount of 4,000 rubles, arising in connection with the excess of expenses (payment of benefits for temporary disability and in connection with maternity) over the amount of insurance premiums accrued from subsidies for the implementation of a state task.
Write-off of certain amounts is carried out for any debt and obligation identified during the inventory of settlements. Documents for write-off are considered to be an order from the governing body, as well as a certain written justification.
The write-off is reflected as D 63 K 62 - debt that is unrealistic to collect. In a situation where the previously formed reserve is not enough, the following entries will be issued: D 91 K 62 - write-off of debt that is impossible to collect; D 007 – accounting for debt that is impossible to collect to monitor the likelihood of its collection in a situation of change in the situation of the property. And it can also be shown on the accounts as D 51 K 62 - receipt of finance from the debtor, D 62 K 91 - receipt of debt when classifying it as other profit, K 007 - write-off of bad obligations that are repaid by the debtor.
The following entries can also be made to return receivables from previous years to the budget income: Name Description D 130405ХХХ К 1206ХХ660, 1303ХХ730 Transfer to the organization's bank account of the amount on receivables D 1401101ХХ К 130305730 Transfer of the amount to the budget D 130305830 К 130405ХХХ Transfer to profit for the budget debtor's debt D 130405ХХХ K 1206ХХ660, 1303ХХ730 Transfer to the personal account of the organization of the debtor's obligation of previous years D 121002ХХХ K 130405ХХХ Transfer to the budget profit of the debtor's debt D 120102ХХХ K 1206ХХ660, 1303ХХ730 Transfer to the budget of debt from receivables of previous periods which was paid by the debtor. Above are just some of the entries that often used when returning accounts receivable from previous years in a budgetary institution.
In the accounting of budgetary (autonomous) institutions, situations arise when previously transferred funds in payment for goods, works, services, advances issued to accountable persons, etc. returned to your personal account or to the cashier. If such a return is carried out within the same financial year when the funds were transferred/issued, then there are no particular difficulties in reflecting the situation in accounting and reporting. What should an accountant do if receivables from previous years are returned? We'll figure it out in the next article.
Accounting before return
Budgetary (autonomous) institutions make advance payments:
- to contractors for the upcoming delivery of goods, works, services;
- to accountable persons for the purpose of incurring business trip expenses, purchasing goods, works, and services in cash.
Such advances are recorded, respectively, in accounts 0 206 00 000, 0 208 00 000.
In addition, an overpayment may be generated by settlements with the Social Insurance Fund of the Russian Federation in institutions in those regions that are not included in the pilot project (account debit 0 303 02 000).
If for some reason the delivery of goods, works, services, for which an advance payment was previously made, is not carried out, then the counterparty has an obligation to return the funds to the institution. The same thing happens when the accountable person, in accordance with the advance report provided, has not fully spent the previously issued advance.
Typically, counterparties and accountable persons do not object to the return and make it on time: the counterparty - before the termination of the relevant agreement, contract; the accountable person - within the time limits established for such a return. In such situations, the return is reflected using those accounts in which the advance was previously recorded - 0 206 00 000, 0 208 00 000.
If the agreement or contract has already been terminated with the counterparty, the accountable person has violated the terms for the return, and the advance payment issued has not been returned to the institution, then we can talk about the beginning of the claim work. In such situations, a budgetary (autonomous) institution records the transfer of accounts receivable from accounts 0 206 00 000, 0 208 00 000 to account 0 209 30 000 “Calculations for cost compensation”.
Application of accounting entries when recording returns
In relation to the return of current year expenses to accounts 0 201 00 000, an off-balance sheet account 18 “Cash disposal” is opened. If expenses from previous years are returned, then off-balance sheet account 17 “Cash receipts” is used.
From 01/01/2018 in the Guidelines for the application of the budget classification of the Russian Federation, approved. By order of the Ministry of Finance of Russia dated July 1, 2013 N 65n, it is clarified that refunds of expenses of previous years (including contracts or other agreements terminated due to violation by the performer (contractor) of the terms of the contract or other agreement) are reflected using KOSGU 510 “Receipts to accounts ".
That is, when reflecting the return of expenses from previous years, the accounting entry may look like this:
- Debit 0 201 11 510 (decrease in off-balance sheet account 17 according to KOSGU 510) Credit 0 209 30 000 (0 206 00 000, 0 208 00 000, 0 303 02 000).
Peculiarities of reflection in the Report on the implementation by an institution of its financial and economic activity plan (f. 0503737)
The return of receivables for expenses of previous years is subject to reflection in line 591 of section 3 of the Report (f. 0503737) with further detail on line 951 of section 4 (
An institution has the right to use returned accounts receivable from previous years in the current financial year if expenses were previously made from: funds from paid activities or from subsidies for government tasks; targeted subsidy only if there is permission from the founder (part 17-18 of article 30 of the Law dated 05/08/2010 No. 83-FZ, part 3.15 of article 2 of the Law of 03/11/2006 No. 174-FZ). Reflect the return of receivables from previous years using the receipt code - 510 “Receipt to budget accounts.” Make an entry in accounting:
Debit 0.201.11.510 Credit 0.206.ХХ.660 - funds from the counterparty (receivables from previous years) were credited to the personal account
Decrease in off-balance sheet account 18 (analytics code - KVR, code KOSGU).
In the situation under consideration, accounts receivable are transferred to budget revenue.
Reflect the accrual of debt to the budget by posting:
Debit 4.401.10.130 Credit 4.303.05.730 - accrued debt to the budget;
Debit 4.303.05.830 Credit 4.201.11.610 - the amount of receivables is transferred to budget income
Increase in off-balance sheet account 18 (analytics code 130, KOSGU 610).
Rationale
How to reflect the return of a subsidy for a government task to the budget
In accounting for budgetary institutions:
1. If the state task was reduced this year, make the following entries:
| № | Contents of operation | Account debit | Account credit |
| 1. | Reversed income from subsidies for government tasks (basis - additional agreement) |
Using the “red reversal” method | |
| 4.205.31.560 | 4.401.10.130 | ||
| 2. | 4.205.31.560 | 4.201.11.610 | |
| Decrease in off-balance sheet account 17 (analytics code 130, KOSGU 130) | |||
2. Return to the budget of subsidies from previous years, if the institution did not fully fulfill the state task, reflect the following entries:
| № | Contents of operation | Account debit | Account credit |
| 1. | Debt has been accrued to return the balance of unused subsidies to the budget (basis - report on the implementation of state task indicators) |
4.401.10.130 | 4.303.05.730 |
| 2. | The withdrawal of part of the subsidy from the personal account is reflected | 4.303.05.830 | 4.201.11.610 |
| Increase in off-balance sheet account 18 (analytics code 130, KOSGU 610) |
This is established in paragraphs 150, 152 of Instruction No. 174n, letter of the Ministry of Finance dated 04/01/2016 No. 02-06-07/19436.
How can a budgetary (autonomous) institution reflect the crediting to the personal account of the amounts of receivables from previous years from the counterparty?
Reflect the return of receivables from previous years using the receipt code - 510 “Receipt to budget accounts.” Do not forget, if the current year advance was returned, reflect the restoration of expenses according to the corresponding CWR. This is stated in paragraph 10 of the Procedure, approved by order of the Ministry of Finance dated October 29, 2014 No. 16n, and letter of the Ministry of Finance dated December 23, 2016 No. 02-07-10/77985.
When a receivable needs to be transferred to the budget
Transfer accounts receivable from previous years to budget income if cash expenses were due to:
limits on budgetary obligations (budgetary allocations), including if cash expenditures were made by an institution in the status of a recipient of budgetary funds before changing the type of institution;
targeted subsidies and subsidies for capital investments. Federal institutions have the right not to transfer receivables to budget revenue if there is a decision of the founder;
budget investments (in the form of LBO).
This follows from paragraph 2 of the General Requirements, approved by Order of the Ministry of Finance dated July 28, 2010 No. 82n, Article 242 of the Budget Code, Part 18 of Article 30 of the Law of May 8, 2010 No. 83-FZ, Part 3.17 of Article 2 of the Law of November 3, 2006 No. 174-FZ and letters of the Ministry of Finance dated October 8, 2012 No. 02-13-06/4131.
If the debt is transferred to the budget by the counterparty (debtor), provide him with the details. Including:
details of account 40101 “Revenue distributed by the bodies of the Federal Treasury between the budgets of the budget system of the Russian Federation”;
classification code for budget revenues and code for the budget revenue administrator administering the specified revenues.
If the counterparty has returned the debt to the institution’s personal account or in cash to the cash desk, transfer the money to budget revenue yourself.
In the payment document for transfer to the budget, the debtor or institution indicates the budget revenue code 000 1 13 02990 00 0000 130 “Other income from compensation of state expenses.” This code needs to be detailed based on the budget from which cash payments were made. For example, if expenses were financed by targeted subsidies from the federal budget, the code 000 1 13 02991 01 0000 130 is used. In this case, in place of the 1st-3rd digits of the code, indicate the code of the chief administrator. In place of the 14-20th digits, indicate the code of the subtype of income. This is stated in paragraph 4.1 of Section II of the instructions approved by Order of the Ministry of Finance dated July 1, 2013 No. 65n.1
When can a receivable be used in the current year?
The institution has the right to use returned accounts receivable from previous years in the current year if the expenses were previously spent at the expense of:
funds from paid activities or through subsidies for government tasks;
targeted subsidy, if there is permission from the founder.
This is stated in parts 17-18 of Article 30 of the Law of 05/08/2010 No. 83-FZ, part 3.15 of Article 2 of the Law of 03/11/2006 No. 174-FZ.
In these cases, the return of receivables from previous years is credited to the institution’s accounts. On the personal account, these receipts are reflected in the manner established by the Federal Treasury or financial authority (depending on where the institution has a personal account). The Ministry of Finance confirms this conclusion regarding targeted subsidies in a letter dated 10/08/2012 No. 02-13-06/4131.
If the institution is serviced by the financial authority of a constituent entity of the Russian Federation (municipal entity), the procedure for recording transactions when returning accounts receivable from previous years is established by the relevant financial authority (Part 3, Article 30 of Law No. 83-FZ dated 05/08/2010). For example, in the Samara region, the return of accounts receivable from previous years is reflected as a restoration of cash expenses with reflection on the same BCC for which there was previously an expense (clause 5.6 of the Procedure, approved by order of the Ministry of Financial Management of the Samara Region dated December 13, 2007 No. 12-21/ 98).
If a personal account is opened with the Federal Treasury, the procedure for recording transactions on personal accounts is approved:
for budgetary institutions - by order of the Federal Treasury dated July 19, 2013 No. 11n;
for autonomous institutions - by order of the Federal Treasury dated December 8, 2011 No. 15n.
Now let's look at how the Federal Treasury authorities reflect the return of receivables on personal accounts.
1. Refund for government assignments or paid activities
Such receivables from previous years are reflected in the personal account of a budgetary and autonomous institution (codes 20, 30). The institution manages this money independently. The basis for crediting funds to the institution's personal account will be the debtor's payment documents. The institution must independently inform the debtor about the procedure for filling out such documents. For example, they need to indicate information about the account details to which receivables should be transferred. In the current year, funds can be credited according to the income code (as outstanding receipts). Then submit a notification to the Federal Treasury about clarification of transactions (f. 0531852).
If you returned the receivables of the current financial year, reflect the restoration of cash expenses for the same CVR for which the payment was made.
This follows from paragraphs 11, 12, 15 of the Procedure approved by order of the Federal Treasury dated July 19, 2013 No. 11n, paragraphs 10, 13 of the Procedure approved by order of the Federal Treasury dated December 8, 2011 No. 15n, paragraph 10 of the Procedure approved by order of the Ministry of Finance dated October 29, 2014 No. 16n, and explained in the letter of the Ministry of Finance dated December 23, 2016 No. 02-07-10/77985.
2. Return on targeted subsidies or capital investments
Federal institutions may not transfer to the budget the amount of return of last year's cash payments from funds of targeted subsidies (for example, due to incorrect indication of details or excessive transfer of funds) or capital investments. But the need for these funds must be confirmed. And if the founder decides to use the remainder of the subsidy for the same purposes, the funds will remain in the account. This is stated in paragraphs 2, 3 of the General Requirements, approved by Order of the Ministry of Finance dated July 28, 2010 No. 82n, letter of the Ministry of Finance dated March 25, 2013 No. 02-03-07/9353 (sent by letter of the Federal Treasury dated April 4, 2013 No. 42-7.4-05 /3.3-205).
The territorial body of the Federal Treasury credits the amount of repayment of receivables from previous years to the institution’s personal account (code 21, 31) according to income subtype code 180 “Other income”. You cannot spend this money right away. In order for the treasury to leave them in the account, send the updated Information (f. 0501016) no later than 30 business days from the day the funds are credited to the account. In the Details, reflect information about the refund amount allowed for use. Otherwise, the financial authority will transfer the entire amount to the federal budget.
This is stated in paragraphs 10, 12 of the Procedure approved by Order of the Ministry of Finance dated December 13, 2017 No. 226n.
When to transfer receivables to account 209.30
Transfer the debt from accounts 206.00, 208.00 to account 209.30 “Calculations for compensation of expenses”, if it is:
advance payments, when the contract or agreement was terminated, the counterparty did not return the money, and you are handling claims;
accountable money for which the employee did not account and you did not withhold from his salary;
vacation pay when an employee quits but does not work vacation days;
extra payments.
This conclusion follows from paragraph 220 of the Instructions to the Unified Chart of Accounts No. 157n, the letter of the Ministry of Finance dated November 9, 2016 No. 02-06-10/65506 and paragraph 4.2 of the Methodological Recommendations communicated by the letter of the Ministry of Finance dated December 19, 2014 No. 02-07-07/66918.
Letter of the Ministry of Finance of Russia dated December 23, 2016 No. 02-07-10/77985
[On the procedure for reflecting in accounting transactions for the return of money paid for goods of inadequate quality]
The Department of Budget Methodology and Financial Reporting in the Public Sector of the Ministry of Finance of the Russian Federation (hereinafter referred to as the Department) reviewed the letter on the issue of reflecting in accounting transactions for the return of money paid for goods of inadequate quality and reports.
In accordance with paragraph 109 of the Instructions on the approval of the Chart of Accounts for accounting of budgetary institutions, approved by order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n, the accrual of debt in the amount of claims for compensation of institution expenses by recipients of advance payments (accountable amounts) is reflected in the debit of the corresponding analytical accounts accounting account 020930000 "Calculations for compensation of costs" and the credit of the corresponding accounts of analytical accounting of accounts 020600000 "Calculations for advances issued", 020800000 "Settlements with accountable persons."
It should be noted that the return of advances of the current financial year is reflected as a restoration of expenses of the current financial year, reflecting the code of the type of expenses according to the budget classification, while the return of advances from previous years is reflected by the receipt code (increase in cash).
The return of funds paid for low-quality goods is, in its economic content, a recovery of the institution’s costs. Moreover, in the case of restoration of an advance previously paid at the expense of a state assignment, these funds are not subject to transfer to budget revenue, since they are the institution’s own funds.
Letter of the Ministry of Finance of Russia dated 04/01/2016 No. 02-06-07/19436
Accrual of debt of a budgetary or autonomous institution for the return to budget revenue of the balances of subsidies provided to budgetary or autonomous institutions for the implementation of state (municipal) tasks, formed due to failure to achieve the indicators established by the state task, characterizing the volume of state (municipal) services (work), based on the report on the implementation of the state (municipal) task submitted to the bodies exercising the functions and powers of the founders in relation to budgetary or autonomous institutions, is reflected in the debit of account 440110130 “Revenue from the provision of paid services” and credit account 430305000 "Settlements for other payments to the budget."
KFO for the return of receivables
In 2015, the educational institution paid the state fee for accreditation from subsidies for the implementation of a state task under Article 290 of KOSGU. This year it was partially returned, since one of the directions did not pass accreditation. How to reflect this operation?
Answered by Nikita IVANOV, budget accounting expert
The return of the amount of state duty paid last year should be reflected as a restoration of cash expenses according to the same KFO and KOSGU codes that were used to pay in 2015. Complete the operation with the following entries:
Publication date 03.11.2017
Release used 2.0.51.24
Return of accounts receivable from previous years for advances issued
In December 2016, the state institution “Ministry of Transport and Road Facilities” entered into a subscription agreement for periodicals for the first half of 2017. In the same month, 4,647.84 rubles were transferred. in advance in the amount of 100% of the contract amount. In May 2017, one newspaper was not published. In this regard, a receivable from the supplier was formed in the amount of 118.50 rubles. In July 2017, the supplier transferred the specified amount to the institution’s personal account. The institution is not vested with the powers of a cash receipts administrator.
Incoming
Outgoing
Interior
Application for cash expense (f. 0531801)
Extract from the personal account of the recipient of budget funds (f. 0531759)
Appendix to the Extract from the personal account of the recipient of budget funds (f. 0531778)
Accounting certificate (f. 0504833)
Accounting certificate (f. 0504833)
1. Return of accounts receivable from previous years
1.1. The return to the institution’s personal account of the advance transferred last year is documented Cash receipts from the menu Cash -> Payment documents(Fig. 1).
A new document is created by clicking a button Create selecting the appropriate line in the menu (Fig. 2).
1.2. To correctly generate an accounting entry, the document header (Fig. 3) indicates:
On the bookmark Payment decryption the new line indicates:
1.3. On the bookmark Accounting transaction(Fig. 4) selected Typical operation– Repayment of accounts receivable from suppliers (302.00, 206.00), check the box Refund of advance payment, and also indicates Debit account – 304.05.
1.4. After posting the document, you can view the accounting records and generate Accounting certificate Seal(Fig. 5).
The document header indicates (Fig. 6):
- Personal account;
- Counterparty;
- Tax, fee– type of payment to the budget.
On the payment decryption tab the following is indicated:
2.2. On the bookmark Accounting transaction(Fig. 7) selected Typical operation– Payment of taxes, fees and other payments to the budget and is indicated Credit account – 304.05.
For account 303.05, you must indicate the KPS type KDB. In the document form there is no option to select the desired KPS. Therefore, in the case under consideration, you need to go to the document postings by clicking the corresponding button in its header (Fig. 7) and in the accounting transaction form that opens, click on the button Change, put a flag in the field Postings edited manually(Fig. 8), then press the button Set mode.
In the accounting entry, replace KPS by debit (Fig. 9). Changes are manually saved by pressing a button Save.
2.3. After posting the document, you can view the accounting records and generate Accounting certificate(f. 0504833) by pressing the button Seal(Fig. 10).
3. Information was received about the receipt of the amount of receivables in budget revenues
3.1. The transfer of amounts of receivables from previous years to budget revenue is documented Operation (accounting) from the menu Accounting and reporting(Fig. 11).
3.2. The new line of the document indicates (Fig. 12):
3.3. After posting the document, you can view the accounting records and generate Accounting certificate(f. 0504833) by pressing the button Seal(Fig. 13).
It’s time to get it into your head that all the funds in the budget are the sovereign’s, not yours. Therefore, highlighting “me” is by definition illegal.
Those. The FSS owes it not to you, but to the budget.
In this connection, the higher-up’s demand is more than justified.
Why so rude? I found a resolution where it is written that only unfounded receivables and payables need to be returned. For me it is justified. Read the regulations and... keep it simple 😉
It's strange how you talk. The FSS has a debt to you, and how do you plan to pay for the payment? How will you pay your insurance premiums? you have a reasonable receivable, but this is not a reason not to reimburse it
Firstly, according to Art. 213. I have money. So I have somewhere to pay. Secondly, why pay insurance premiums if the fund must? Accounts receivable will be carried forward to 2011. There is no crime in this. It's so elementary 😉
We file for reimbursement every quarter and have not died.
Happy for you. Perhaps you have a lot of people in your accounting department. I’m alone and I simply don’t have time to deal with compensation. Unfortunately, they don’t give me money for an assistant :)
the fact that you do not have time to work in accordance with the rules is not a reason to consider this the norm
I will repeat Boris’s remarks - the money is not yours, but it is your responsibility to return it to the budget
in general, you asked whether it was possible not to return it - the answer was correct - it is impossible. but you never know what is impossible, and the people violate it. so admit it as a violation, and don’t prove that you’re right where you’re wrong
Firstly, according to Art. 213. I have money. So I have somewhere to pay.
you don’t have money, you have limits, that is, the right to spend part of the funds from the corresponding budget, which is exactly what Boris told you about (all the sovereign’s money)
if you have unspent limits for 213, this does not mean at all that you have the right to spend them, because you may have saved money due to contributions that are not calculated on a number of payments (such as 415000 =)
Secondly, why pay insurance premiums if the fund must? Accounts receivable will be carried forward to 2011. There is no crime in this. It's so elementary 😉
regarding crime.. apparently you have been working in the budget for not so long, you apparently came from commerce. it’s just an overpayment at the end of the year, but in the budget it’s nothing more than a diversion of budget funds (for example, federal) into an extra-budgetary fund (FSS), and the pockets are different
Happy for you. Perhaps you have a lot of people in your accounting department. I’m alone and I simply don’t have time to deal with compensation. Unfortunately, they don’t give me money for an assistant :)
If only they knew what wealth I have behind me - thousands of hectares of land, property worth tens of billions, millions of kilometers of roads, millions of proceeds from privatization and much more. And there are not as many assistants as I would like.
But in essence, the questions you wanted were advice, they gave it to you, and then decide for yourself what to do to deal with compensation from the Social Insurance Fund or violate budget legislation.
returned the land tax. I can’t figure out the letters from the Ministry of Finance and in general.
the institution is not an administrator, the federal budget.
1304 05 000-1303 05 000 - refund
1303 05 000-1304 05 000 - transferred to the budget
in accordance with the KBK letter 11303010010000130?
Letter
dated November 29, 2010 N 02-03-10/4914
Ministry of Finance of the Russian Federation in connection with incoming requests regarding the procedure for accounting for funds from the return of receivables to the recipient of budget funds, the source of financial support for which was subventions, subsidies, and other interbudgetary transfers with a specific purpose (hereinafter referred to as targeted interbudgetary transfers) provided from the federal budget budgets of the constituent entities of the Russian Federation, reports.
In accordance with the Procedure for cash services for the execution of the federal budget, budgets of constituent entities of the Russian Federation and local budgets, approved by Order of the Federal Treasury of October 10, 2008 N 8n, the amounts of return of receivables from previous years are subject to transfer in the prescribed manner by the debtor of the recipient of budget funds (administrator of sources of financing budget deficit) to an account opened by the department of the Federal Treasury for the constituent entity of the Russian Federation on balance sheet account N 40101 “Revenue distributed by the bodies of the Federal Treasury between the budgets of the budget system of the Russian Federation” (hereinafter referred to as account N 40101), for transfer to the income of the corresponding budget.
In the case of the return of amounts of receivables from previous years to the personal account of the recipient of budget funds, these amounts are taken into account as a restoration of budget cash expenditures, reflecting according to those indicators of the budget classification of the Russian Federation for which budget cash expenditures were previously made.
In this case, the recipient of budget funds issues a payment document, which is not subject to sending to the institution of the Bank of Russia, for the amount of the specified receivables, to the income of the corresponding budget.
In the “Purpose of payment” field of this payment document, the expense classification code is indicated, according to which the recipient of budget funds made budget expenses, and in field 104 - the classification code of budget income of the Russian Federation XXX 1 13 03 000 00 0000 130 “Other income from the provision of paid services and compensation of state expenses”, indicating the corresponding sub-article and element of the type of income, where XXX is the code of the chief administrator of budget revenues, to which these receipts are assigned.
In case of return of amounts of receivables from previous years to account N 40101, these amounts are subject to transfer to the income of the corresponding budget.
At the same time, in the payment document for the amount of the specified receivables, subject to transfer to account N 40101, in field 104, regardless of the basis for the return of receivables, the classification code of budget income of the Russian Federation is indicated XXX 1 13 03 000 00 0000 130 “Other income from the provision of paid services and compensation for state expenses”, indicating the corresponding sub-article and element of the type of income, where XXX is the code of the chief administrator of budget revenues, to whom these receipts are assigned.
In accordance with the Instructions for Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n, the government body of the constituent entity of the Russian Federation, which, in accordance with legal acts, is assigned the sources of budget revenues for the return of the balances of targeted interbudgetary transfers (hereinafter - administrator of budget revenues of a constituent entity of the Russian Federation for the return of balances), must be sent to the chief administrator of federal budget funds who administers federal budget revenues from the return of balances of targeted interbudgetary transfers (hereinafter referred to as the administrator of federal budget revenues from the return of balances), Notification on settlements between budgets for interbudgetary transfers (document form code for OKUD 0504817) (hereinafter referred to as the Notification) indicating in column 4 “Expenses confirmed by documents” the amounts of received receivables with a minus sign.
According to paragraph 5 of Article 242 B of the Code of the Russian Federation, targeted interbudgetary transfers not used in the current financial year can be used in the next financial year for the same purposes if there is a need for these transfers in accordance with the decision of the chief administrator of budgetary funds.
The decision of the chief administrator of budget funds about the need for balances of target funds is communicated to the administrator of budget revenues of a constituent entity of the Russian Federation for the return of balances in the form of a Notification.
The notification is issued in the prescribed manner separately for each budget revenue administrator of the constituent entity of the Russian Federation for the return of balances, indicating:
in column 1 - code of expenditures of the budget classification according to the balances of targeted interbudgetary transfers, the need for which has been confirmed;
in column 5 - the code of income from the provision of relevant targeted interbudgetary transfers according to the budget classification of the Russian Federation;
in column 7 - the amount of the balance of targeted interbudgetary transfers, the need for which has been confirmed.
In this case, columns 2 - 4 and 6 are not filled in.
If the administrator of the federal budget revenues from the return of balances does not need to send targeted interbudgetary transfers for the same purposes in the current financial year, the amounts of receivables from previous years received by the budget of a constituent entity of the Russian Federation are subject to return to the federal budget.
In this case, the payment document for the amount of receivables to be transferred to the federal budget indicates:
in the field “Purpose of payment” - classification code of budget revenues of the Russian Federation XXX 1 19 02000 02 0000 151 “Return of balances of subsidies, subventions and other inter-budgetary transfers with a specific purpose of previous years from the budgets of constituent entities of the Russian Federation”, where XXX is the code of the chief revenue administrator the budget of a constituent entity of the Russian Federation, to which the sources of income of the budget of a constituent entity of the Russian Federation are assigned to return the balances of targeted interbudgetary transfers;
in field 104 - classification code for budget revenues of the Russian Federation XXX 1 18 01010 01 0000 151 “Federal budget revenues from the return of balances of subsidies, subventions and other inter-budgetary transfers with a designated purpose of previous years from the budgets of the constituent entities of the Russian Federation”, where XXX is the main code the administrator of federal budget revenues, to whom the revenue data is assigned.
When returning amounts of receivables of the current financial year to the personal account of the recipient of budget funds, these amounts are taken into account as a restoration of budget cash expenditures, reflecting those indicators of the budget classification of the Russian Federation for which budget cash expenditures were previously made.
If the specified amounts of receivables are subject to return from the local budget to the budget of a constituent entity of the Russian Federation for subsequent transfer to the federal budget, then the recipient of local budget funds transfers them in the prescribed manner from an account opened by the Department of the Treasury for the constituent entity of the Russian Federation on the balance sheet account N 40204 “Local budget funds”, to account N 40201.
In this case, the payment document for the amount of receivables to be transferred to the budget of the constituent entity of the Russian Federation indicates:
in the “Purpose of payment” field - the income classification code by which income received from the budget of a constituent entity of the Russian Federation was previously reflected;
in field 104 - the expense classification code according to which the recipient of the budget funds of the constituent entity of the Russian Federation incurred expenditures from the budget of the constituent entity of the Russian Federation.
Transfer of amounts of receivables from the budget of a constituent entity of the Russian Federation to the federal budget is carried out in the prescribed manner on the basis of a payment document of the recipient of budget funds of a constituent entity of the Russian Federation from account N 40201 to an account opened with the Federal Treasury Department for the city of Moscow on balance sheet account N 40105 “Federal Budget Funds” .
In this case, this payment document indicates:
in the “Purpose of payment” field - the income classification code by which income received from the federal budget was previously reflected;
in field 104 - the expense classification code according to which the recipient of federal budget funds made federal budget expenses.
Tell me, please, is it possible not to return the receivable through the Social Insurance Fund, but to offset it against subsequent payments in 2011? And what you need to do?
A budgetary institution can now be an income administrator, do you have an income account in the UFK? want to spend this money, the founder spoke about this at our meeting today
Return of accounts receivable from previous years in 2018
Debt receivable represents claims on the company's property to other citizens who are considered debtors. In the work of companies, situations such as failure to fulfill agreements on the acceptance of non-financial assets from counterparties, obligations of accountable persons, and much more may arise. As a result, a debt on receivables arises, which must be repaid in a timely manner.
With a change in the condition of the debtors' property, they have the opportunity to restore receivables from previous years. In addition, if a person is recognized as a debtor who is unable to pay with money, the amount of the obligation can be transferred to managers to the accounts of organizations or to the budget.
Debt repayment occurs in the following situation:
1. The amount of repayment of the debtor's debt of the previous period is subject to transfer in the indicated order by the debtor of the addressee of funds directly to the profit of a certain budget.
2. When an obligation for receivables from the previous period is received not to the account of the profit of budget savings, but to the bank account of the recipient’s own money from the budget sector, he must, within 5 days after displaying a certain transfer on the personal account, transfer the allocated funds to budget profit.
The procedure for returning receivables from previous years to the budget varies depending on the type of institution.
It follows that the display in the account of the addressee of the funds of transactions that come from the transfer of the amount of debt on receivables of the previous period will depend on which particular account in the bank the amount of money was received from the counterparty: to the account of the addressee of money from the budgetary sector or to the profit account.
The display of enrollment and transfer processes is also affected by whether an enterprise with budgetary accounting in accounting is endowed with the legal capabilities of an administrator to change budget profits.
Accounts receivable can be recorded in an enterprise’s records not only on balance sheet accounts, but also on off-balance sheet account 04.
This is necessary to account for the debts of debtors who are unable to pay their obligations from the moment they are recognized in the manner prescribed by law. Debt that cannot be collected and written off from the balance sheet of an institution is analyzed and noted on the balance sheet for 5 years.
If a budget institution is the recipient of budget funds, then it transfers the return of receivables from previous years to the income of the corresponding budget. In the accounting of a government organization, transactions can be shown based on a certain correspondence of accounts. Let's look at how to write off accounts receivable from previous years.
Example of budget entries:
D 220111510 K 220634660 - showing the return of the amount on receivables to the cost of the entire payment for advances for the supply of inventory products;
D 420111510 K 430302730 - reflection of the return of the debtor's obligation to the Social Insurance Fund due to an increase in costs over the amount of accrual of insurance premiums.
In order to display in the budget accounting the crediting of the debtor's obligations of previous years in accordance with Instruction No. 162n, the following accounts are used:
130305000 is used when the organization is not considered an administrator of the profit from the return of the debtor’s debt from previous years;
121002ХХХ applies in a situation where an organization is considered the administrator of a specific budget profit.
The amount of repayment of receivables from previous years is subject to transfer in the prescribed manner by the debtor of the recipient of budget funds directly to the income of the corresponding budget.
The following entries can also be made to return accounts receivable from previous years to budget income:
Return of accounts receivable from previous years kbk
Maybe there was such a topic, if so I apologize in advance.
During the year, we received a refund from the Social Insurance Fund for 2016 (credited as restoration of cash expenses 119 kr 213 kosgu)
Receivables from the supplier listed in 2016 (credited at 343 kr and 340 kosgu).
Refund of state duty according to the court was credited to income code 130 as returns from previous years (treasurers decided).
I did not show the FSS reimbursement in section 3 of the 737 form. (Wrong).
She showed the receivables in both sections 3 and 4 of the form with a breakdown of the classification because in section 2 it was a minus in expenses)))
The third amount was included in section 1 of the 737 form, because the cash value is 130.
I found a letter stating that the return of accounts receivable from previous years should be reflected using receipt code 510 “Receipt to budget accounts.” This is stated in the letter of the Ministry of Finance of Russia dated December 23, 2016 No. 02-07-10/77985.
It turns out that these funds should come to kbk 9020000000000000510 and, accordingly, be reflected using code 510 in the off-balance sheet account
17 when generating transactions. And fall into sections 3 and 4 of Form 737? Again, in section 4 where should I also indicate 510 analytical information? or the classification by which expenses were incurred last year?
QUESTION (cry from the soul): HOW SHOULD THESE FUNDS BE CREDITED CORRECTLY.
Example
The institution received income under code 130
in the amount of 10,000 rubles (reflected in section 1 of the form) and also returned
accounts receivable from last year in the amount of 5000. Cash expense of the current
year produced by 15,000. 5,000 will be reflected in section 3 of the form. Won't it be
Is it a mistake that expenses are greater than income?
Thanks in advance to those who responded, I’m really confused ((((((
LETTER of the Ministry of Finance of the Russian Federation dated July 1, 2016 No. 02-06-10/38930
Question: On accounting for non-financial assets in the current financial year, debit balances of subsidies for state (municipal) assignments and accounts receivable from previous years; about forms 0503169 and 0503162.
Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
The Department of Budget Methodology and Financial Reporting in the Public Sector of the Ministry of Finance of the Russian Federation (hereinafter referred to as the Department) has reviewed the letter and reports.
" Non-financial assets”, with the exception of analytical accounting accounts 010600000 “Investments in non-financial assets”, 010700000 “Non-financial assets in transit”, zeros are indicated in the 5th to 17th digits of the account number.
At the same time, when reflecting transactions on write-off and depreciation in the current financial year with non-financial assets, for which zeros are reflected in 5-17 digits of the account number, in the corresponding accounts 040120200 “Expenses of an economic entity” (040120240, 040120250, 040120270) also in 5 - 17 digits of account numbers are reflected as zeros.
At the same time, non-financial assets accepted for accounting in the current financial year are reflected in the analytical accounting accounts of account 010000000 “Non-financial assets” using in 1 - 17 digits of the account number indicators corresponding to 4 - 20 digits of the budget classification code of the Russian Federation in accordance with Appendix No. 2 to Instruction No. 162n, unless otherwise provided by the said Instructions. A similar procedure for applying budget classification codes applies to the corresponding accounts 040120200 “Expenses of an economic entity” (040120240, 040120250, 040120270).
2. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2015 N 190n “On amendments to the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 N 65n” in Section V “Classification of operations of the public sector management" of Directive No. 65n amended.
In this connection, the debit balances from receipts of subsidies for financial support for the implementation of state (municipal) tasks by state (municipal) institutions, formed on account 4,205,81,000 “Settlements with payers of other income” for 2015, are transferred to 01/01/2016 to account 4 205 31 000 “Settlements with payers of income from the provision of paid work and services.”
At the same time, in accordance with the letter of the Ministry of Finance of the Russian Federation dated January 14, 2016 N 02-01-09/787 “On the provision of operational information on the balances of the subsidy for financial support of the implementation of the state task and the balances of the subsidy for other purposes”, the receipt of funds in the amount of the balances of subsidies for financial support for the fulfillment of state tasks generated in connection with the failure to fulfill a state task is subject to reflection according to the corresponding codes of the budget classification of federal budget income 000 1 13 02990 00 0000 130 “Other income from compensation of state expenses” indicating the corresponding subtype of income.
In addition, please note that the Department has currently prepared amendments to Instruction No. 162n, providing that the accrual of income from the return of the balances of unused subsidies provided to budgetary and autonomous institutions for the financial support of the implementation of government tasks for the provision of public services (performance of work) is reflected on the debit of account 120531000 “Settlements with payers of income from the provision of paid work, services” and the credit of account 140110130 “Income from the provision of paid services”.
3. In accordance with Instruction No. 162n in budget accounting, operations for crediting receivables from previous years to the personal account of the recipient of budget funds and transferring them to budget income (budget classification code of income 1 13 02991 01 0000 130 “Other income from compensation of federal budget expenses” ) are carried out by the following accounting entries.