1c manager of budget funds. Accounting of budget data by the manager of budget funds

Health 22.12.2023

Starting with reporting for 2017, chief revenue administrators, chief managers of budget funds, and chief administrators of deficit financing sources must generate an additional Report (f. 0503127) on budget assignments. From the article by 1C experts, you can find out what settings need to be made in the 1C: Public Institution Accounting program, edition 1 and edition 2, for the administrator of budget funds so that this report is generated according to the data of the recipient of budget funds and separately according to unallocated data on budget assignments for income, expenses , sources of financing the budget deficit.

Regulatory regulation

According to clause 59.1 of the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved. by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n (hereinafter referred to as Instruction No. 191n), which was introduced by order of the Ministry of Finance of Russia dated November 2, 2017 No. 176n *, by administrators of budget funds in addition to the Report on the execution of the budget of the main manager, manager, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503127), a Report (f. 0503127) on budget assignments should be generated:

Note:
* Published on 12/05/2017, entered into force on 12/16/2017.

Thus, the main manager (manager) of budget funds must now draw up two reports:

Report (f. 0503127) as a recipient of budget funds (hereinafter referred to as the main Report (f. 0503127));
Report (form 0503127) on budget assignments (hereinafter referred to as the additional Report (form 0503127)).

Drawing up reports (f. 0503127) in “1C: Public Institution Accounting 8”

The chief manager of budgetary funds (GRBS) in the 1C: Public Institution Accounting 8 program, edition 1 and edition 2, can keep budgetary records of all operations in accordance with the budgetary powers established by the Budget Code of the Russian Federation:

1. As the main manager of budget funds - distribution of budget allocations, limits of budget obligations among subordinate managers and recipients of budget funds (Article 158 of the Budget Code of the Russian Federation).

2. As a recipient of budget funds - execution of the relevant part of the budget (Article 162 of the Budget Code of the Russian Federation).

3. As the chief administrator of budget revenues - the formation of income assignments (forecast of revenue receipts) (Article 160.1 of the Budget Code of the Russian Federation).

4. As an administrator of budget revenues - accrual, accounting and control over the correctness of calculation, completeness and timeliness of payments to the budget, penalties and fines on them (Article 160.1 of the Budget Code of the Russian Federation).

5. As the chief administrator of the sources of financing the budget deficit - the formation of assignments for the receipts of sources of financing the budget deficit, the distribution of budget allocations among the subordinate administrators of the sources of financing the budget deficit (Article 160.2 of the Budget Code of the Russian Federation).

6. As an administrator of sources of financing the budget deficit - execution of the relevant part of the budget (Article 160.2 of the Budget Code of the Russian Federation).

In the program "1C: Public Institution Accounting 8" edition 1 and edition 2 there is a regulated report is generated in accordance with Instruction No. 191n, and two reports can be generated:

according to paragraphs 52-59 of Instruction No. 191n, organizations at all levels form the main Report (f. 0503127);
according to paragraph 59.1 of Instruction No. 191n, chief revenue administrators, chief managers (managers) of budget funds, chief administrators of sources of financing the budget deficit generate an additional report.

Main report

In accordance with the new procedure, the main Report (f. 0503127) is drawn up taking into account the following features:

Excerpt from the document

“In column 4 of the section “Budget Expenses”, the main manager (manager) of budget funds as a recipient of budget funds reflects the indicators of budget allocations reported to himself as a recipient of budget funds for the reporting period, taking into account changes: credit turnover on the corresponding analytical accounts of account 150313000 “Budget allocations recipients of budget funds and administrators of payments by sources of the current financial year", containing in 15-17 digits the code of the type of expenses related to subgroup 310 "Public regulatory social payments to citizens", 330 "Public regulatory payments to citizens of a non-social nature."

clause 55 of Instruction No. 191n

“In column 5 of the section “Budget Expenditures”, the main manager (manager) of budget funds as a recipient of budget funds reflects the indicators of the limits of budget obligations brought to himself as a recipient of budget funds for the reporting period, taking into account changes: credit turnover on the corresponding analytical accounting accounts account 150113000 “Limits budget obligations of recipients of budget funds of the current financial year" in correspondence with the debit turnover on the corresponding analytical accounts of account 150112000 "Limits of budget obligations for the distribution of the current financial year."

clause 56 of Instruction No. 191n

It should be noted that in accordance with paragraph 59.1 of Instruction No. 191n by the chief administrator of budget revenues, in column 4 of the section “Budget Revenues”, the amounts of planned (forecast) indicators for assigned budget revenues are reflected in the additional Report (f. 0503127) on budget assignments. Therefore, in the main Report (f. 0503127), column 4 of the “Budget Revenues” section should not be filled out.

Setting up the main report

In "1C: Public Institution Accounting 8" edition 1 and edition 2 the main report F. 0503127, Budget execution report (valid from 01/01/2016) should be created with standard settings, indicating the payment indicator 500 (All operations).

As noted above, in accordance with paragraph 59.1 of Instruction No. 191n in the main Report (f. 0503127), column 4 of the “Budget Revenue” section should not be filled out.

Therefore, in the program by default, column 4 of the “Budget Revenue” section is not filled in - for the parameter the default value is set to No(Fig. 1).

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Yes for parameter Planned assignments by income. Next, you should fill out the report and save it with the specified parameters.

Additional report

According to clause 59.1 of Instruction No. 191n, the additional Report (form 0503127) reflects:

in column 4 of the section “Budget Revenues” - the amount of planned (forecast) indicators for budget revenues assigned to the chief revenue administrator;
in columns 4 and 5 of the section “Budget Expenditures” - the amount of unallocated budget assignments (budget allocations, limits on budget obligations);
in column 4 of the section “Sources of financing the budget deficit” - the total amounts of approved budget assignments for receipts from sources of internal (external) financing of the budget deficit and the amount of undistributed budget allocations for payments from sources of internal (external) financing of the budget deficit.

Features of the formation of an additional Report (f. 0503127) for budget assignments are shown in the table.

Authority	Filled column	Displayed data
	Income, gr. 4	Amounts of planned (forecast) indicators for budget revenues assigned to it based on data from accounts 150400000 “Estimated (planned, forecast) assignments”
Amounts of unallocated budget assignments (budget appropriations, limits on budget obligations):
	Expenses, gr. 4	The difference between the indicators of budgetary allocations reported to the RBS by the main manager of budgetary funds and distributed by him to subordinate recipients of budgetary funds, including himself as a recipient of budgetary funds, for the reporting period, taking into account changes: credit balances on the corresponding accounts of analytical accounting account 150312000 " Budgetary allocations for the distribution of the current financial year”, containing in 15-17 digits the code of the type of expenditure related to subgroup 310 “Public regulatory social payments to citizens”, 330 “Public regulatory payments to citizens of a non-social nature”
	Expenses, gr. 4	The difference between the indicators of budgetary allocations brought to the GRBS by the financial authority, and budgetary allocations distributed by it to subordinate managers of budgetary funds and recipients of budgetary funds, including itself as a recipient of budgetary funds, for the reporting period, taking into account changes: credit balances for the corresponding analytical accounting accounts account 150312000 “Budget allocations for the distribution of the current financial year”
	Expenses, gr. 5	The difference between the indicators of the limits of budget obligations communicated to the RBS by the main manager of budget funds, and the limits of budget obligations distributed by the RBS to subordinate recipients of budget funds, including itself as a recipient of budget funds, for the reporting period, taking into account changes: credit balances for the corresponding analytical accounting accounts account 150112000 “Limits of budget obligations for the distribution of the current financial year”
	Expenses, gr. 5	The difference between the indicators of the limits of budget obligations brought to the GRBS by the financial authority, and the limits of budget obligations distributed by the main manager of budget funds to the managers of budget funds and recipients of budget funds subordinate to him, including himself as a recipient of budget funds, for the reporting period, taking into account changes: credit balances on the corresponding analytical accounts of account 150112000 “Limits of budget obligations for the distribution of the current financial year”
	Sources of financing, gr. 4	The total amounts of approved budget assignments for receipts from sources of internal (external) financing of the budget deficit and the amount of undistributed budget allocations for payments from sources of internal (external) financing of the budget deficit, formed by analogy with column 4 of the section “Budget Expenditures”

Setting up additional report completion

When downloading in Federal Treasury formats, the additional report is marked with the “Payment Indicator” attribute. Therefore, in the additional details of the regulated report F. 0503127, Budget execution report (valid from 01/01/2016) you must indicate the payment attribute 501 (Reporting Unallocated Data)(Fig. 2).

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If you need to fill out data on planned assignments for income (column 4 of section 1 “Revenue”), you should set the value in the report completion settings Yes for parameter Planned assignments by income(default value is set to No).

It should be noted that a similar procedure for setting up a report regarding unallocated data is also provided for a regulated report F. 0503128, Report on accepted budgetary obligations (valid from 01/01/2016), intended for the preparation of the Report on Budgetary Obligations (f. 0503128).

One of the powers of the manager of budgetary funds, provided for by the Budget Code of the Russian Federation, is the distribution of budgetary allocations, limits of budgetary obligations among subordinate managers and (or) recipients of budgetary funds. At the same time, any manager of budget funds is a budget recipient. This article by methodologists from the 1C company is devoted to the issue of accounting for budget data by the manager of budget funds based on its dual legal status.

Depending on the procedure established by the financial authority, budgetary allocations and (or) limits on budgetary obligations (LBO), as well as maximum funding volumes (hereinafter referred to as budgetary data), may be communicated to budgetary institutions.

In the program "1C: Accounting of a budgetary institution 8" registration and accounting of received limits of budget obligations, appropriations, maximum amounts of financing, formation of expenditure schedules for submission to the Federal Treasury and financial authorities are provided.

Accounting for appropriations and limits on budgetary obligations is maintained in the program in the following accounts:

501 "Limits on budgetary obligations";
503 "Budget allocations".

Sub-accounts have been opened for these accounts corresponding to the analytical accounts provided for in the Instructions for Budget Accounting, to which, in turn, sub-accounts of the following order have been opened by year of financing.

For off-system accounting of maximum funding volumes (MFA), the user must independently create an off-balance sheet account and indicate this account in the constant Off-balance sheet accounting account for POF- see fig. 1.

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The account must have accounting features for KVD, KBK, subconto KOSGU(non-negotiable), subconto Sections of personal accounts. Acceptable types of activities and types of BCC must be specified for the account. You should also specify valid KOSGU.

Documents are intended for registration of budget data Expense schedule And Budget data. The program provides two groups of documents - for the recipient and the manager of budget funds. You can contact them through Validation main menu of the program (interface Full).

The following documents are used to reflect budget data by the manager of budget funds.

. Designed to reflect in accounting the amounts of budget allocations brought to the managing institution, limits on budget obligations, maximum amounts of financing expenses that are subject to further distribution among subordinate institutions. The document is entered upon receipt Expense schedule, extracts from the personal account of the main manager (manager) of budget funds.

RBS expense schedule. Designed to generate an Expenditure Schedule f. 0531722 (Appendix No. 2 to the order of the Ministry of Finance of Russia dated September 30, 2008 No. 104n) for transfer to the treasury authorities and the formation of accounting records for the distribution of budget data to subordinate recipients of budget funds, including oneself as a recipient.

To work with documents Budget data from RBS/GRBS/GAIF And RBS expense schedule it is necessary that in the institution card (element of the directory Institutions) the powers of the manager of budget funds have been established - the corresponding checkbox is enabled on the tab Budgetary powers(see Fig. 2). Also on the tab Basic institution cards must be filled in with details Manager. It should indicate the superior manager of budget funds.

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Receipt by the manager of budgetary funds of the personal financial account, as well as registration of changes in the personal financial account, are reflected in the program by documents Budget data from RBS/GRBS, GAIF(see Fig. 3).

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When posting a document, a posting is generated: Debit KRB 1,501 05,000 Credit KRB 1,501 02,000 (account 7). Here and below in parentheses are the numbers of correspondence from Section II “Correspondence of budget accounting accounts for the authorization of budget expenditures carried out by the main managers, managers, recipients of budget funds, chief administrators, administrators of sources of financing the budget deficit” (Appendix No. 1 to the Instructions on Budget Accounting, approved by order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n).

The transfer by the manager of budgetary funds of personal and personal assets to the manager and (or) recipient of budgetary funds subordinate to him, including himself as a recipient, is reflected in the program document RBS expense schedule.

For registration Expense schedule for managers and (or) recipients of budget funds subordinate to him and the formation of records Debit KRB 1,501 02,000 Credit KRB 1,501 04,000 (k/s 3, 9) in the document RBS expense schedule the checkbox should not be enabled (see Fig. 4). In this case, for registration Expense schedule(f. 0531722) in the details group Where it is necessary to indicate the details of the manager, the treasury servicing body and the personal account “01” - the personal account of the main manager (manager) of budget funds. In the Where details group, you must indicate the details of the recipient, his personal account and the treasury authority (financial authority) in which it is opened.

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To generate accounting records, it is enough to fill in the details on the document tabs intended for indicating budget data. If checkbox Bringing data to yourself as PBS not included, on tab Section II LBO Postings will be indicated in accordance with code 9, which will be generated when posting the document. For registration Expense schedule to yourself as a recipient of budgetary funds (BF) and the formation of records to reflect the distribution of LBO to yourself as a BF, you should include the checkbox Bringing data to yourself as PBS(see Fig. 5).

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In this case, on the Section II LBO tab of the document, the postings Debit KRB 1 501 02 000 Credit KRB 1 501 03 000 (k/s 15) will be indicated, which will be generated when posting the document.

Receipt and distribution of appropriations and maximum amounts of funding are formalized in a similar way on the corresponding document tabs. Work with documents is carried out in journals of the same name. The program "1C: Accounting of a budgetary institution 8" provides for the generation of a report K card for accounting for limits on budget obligations (form 0504062) on the following accounts:

501.01 "Adjusted limits of budgetary obligations";
501.04 "Transferred limits on budgetary obligations";
501.05 "Received limits of budgetary obligations";
503.01 "Added budget allocations";
503.04 "Transferred budget appropriations";
503.05 "Budget allocations received."

For all accounting accounts of group 5 “Authorization of budget expenses”, you can generate any standard reports.

The document is available in the full interface through the main menu item “Validation” - “Budget data RBS/GRBS/GAIF”.

The document must be completed in the following order:

Indicate the personal account to which the funds were received; To be able to distribute funds by department, you must enable the “Use Ministry of Emergency Situations detailing” feature (when enabled, additional tabs “Appropriation detailing” and “LBO detailing” appear).

On the “Appropriations” and “LBO” tabs, you must enter data on the transferred funds.

On the tabs for detailing allocations and LBO, according to the information entered in the document “Setting up detailing for the year”, lines will be displayed in the context of KPS, KEC, departments for entering the amounts of budget funds. Please note that if in the line with the total for KPS+KEC the amount is highlighted in red, then the distribution of amounts by department has not been completed completely.

Correctly completed documents must be saved using the “Save” button.

The following forms are available for printing: “Certificate 0504833” and “Notification of receipt of the Ministry of Emergency Situations”.

The printed form “Notification of receipt of the Ministry of Emergency Situations” is displayed for all distributing departments (a separate sheet for each) that were indicated in the document “Setting the details for the year” as distributing.

To post the document, click on the “OK” button.

Document "Distribution Statement"

The document is located in the main menu item of the Ministry of Emergency Situations program - “Accounting for stewards” - “Distribution sheet”.

The document is intended for the preparation of information on the distribution of funds of the PBS and the further formation of the “Expense Schedule” for transmission via the electronic document management system to the OFK.

In the document form, you must select the codes KBK, KOSGU, Event.

To eliminate the error of selecting non-existent combinations of the specified codes in the document “Setting the details of expenses for the year”, there is a button “Selecting distribution classification”.

Attention! When selecting KPS, KEK, Activities codes not specified in the document “Setting up detailed expenses for the year”, further generation of expense schedules will be incorrect.

In the “Type of funds” switch group, you must specify the type of funds being brought. The value of the switch selected here will affect the filling of the bookmarks of the document “RBS Expenditure Schedule” (“LBO” or “Appropriations”).

To fill out the received amounts previously distributed, you must click on the “Fill out the document by classification code” button.

After clicking, the data in the “Amounts by classification code” group will be filled in:

“Received since the beginning of the year” - debit turnover on account 501.15, generated by the previously entered documents “Budget data RBS/GRBS/GAIF”;
“Distributed from the beginning of the year” - debit turnover on account 501.12, formed by the “Expense Schedule” documents to bring the amounts specified in the previously posted “Distribution Sheet” documents;
“Remaining for distribution” - calculated indicator (“Received since the beginning of the year” - “Distributed since the beginning of the year”);
“Distributed by document” - the total amount of changes indicated in the tabular section for all recipients;
“Remaining after distribution” - calculated indicator (“Remaining for distribution” - “Distributed according to document”).

In the document table, you must select institutions from the “Budget Recipients” directory.

To edit amounts, only the column “Amount of changes”, “Amount of changes 1st plan year”, “Amount of changes 2nd plan year” are available; the columns “Amount from the beginning of the year” and “Amount taking into account changes” will be filled in with data on distributed funds in operations preceding the current one.

By clicking the “Distribution Plan” button, a printed form can be displayed on the screen:

The document must be processed using the “OK” button.

An icon will be placed in the document journal next to the new posted document until expense schedules are generated to complete the specified amounts.

After entering expense schedules by codes KPS, KEC, department, distributing unit, budget recipient, the icon will change to - .