Report form on targeted use of funds. How to fill out a report on the targeted use of the funds received. What wiring are issued

The organization and institutions should carry out activities in accordance with the requirements of current legislation. They must prepare and take various reports to the authorized state bodies.

As such a document, you can mention the report on target use Received funds. This is a document that has reflected data on residual funds in the institution's accounts during the reporting period.

Form this document It was approved by the Ministry of Finance, but it is not mandatory for use, and institutions can develop their own version of the report or include additional rows and information in the approved form. And what features is this document, who gives him, and what should be considered when compiling it?

Features

A report on the targeted use of the funds received (form 6) was approved by the Special Order of the Ministry of Finance of 02.07.2010. This document contains information on the movement of funds that were obtained by the Organization from various sources (for example, various contributions).

When filling this form, it is necessary to remember that the data must be made both for the current and for the previous reporting period. At the same time, in the text it is necessary to indicate which period of time this form is filled.

A report on the targeted use of the received funds (OKD 0710006) is an attachment to the accounting balance of the institution. As a rule, an accountant of the company is engaged in its preparation, and it is he who carries the responsibility of making reliable data into a document form.

What is indicated in the Law of the Russian Federation

The current legislation carefully regulates the activities of non-profit organizations (HOA, charitable funds, etc.) and the procedure for maintaining them accounting. In particular, the main regulatory legal act regulating this area of \u200b\u200blegal relations is the Federal Law "On Non-Profit Organizations".

According to this law Non-commercial organizations are recognized by the organization, the main purpose of which is not to attract a certain profit through the implementation of entrepreneurial activities.

The activities of such agencies also received their regulation in FZ "On Accounting." According to this Law, a report on the targeted use of funds received by the organization should be filled with non-commercial institutions at the end of the reporting year.

At the moment there is also an order of the State Statistics Committee and the Ministry of Finance dated November 14, 2003. This legal entity approved special annual codes accounting reportingthat must be provided to state statistical authorities. Form 6 is also included in the list of information provided.

Nuances and order of income receipt

Drawing up a report - the process is quite complex. When filling out the form 6, you must enter the remaining data targets At the beginning of the reporting period of time and only then proceed to making other data.

Non-profit organizations are not engaged in entrepreneurial activities, and the main type of their income are the various contributions, including:

But besides these types of contributions, non-commercial organizations may have other sources of income. For example, they can carry out activities provided for in them and get some income.

For example, such agencies can make a profit from:

• organizations of various lectures, shows and exhibitions;
• auctions;
• carrying out entrepreneurial activities;
• conclusions of various civil transactions, etc.

Non-commercial organizations can also receive additional funds from donations. individuals and companies that are not their members. All this data must be reflected in the report on the targeted use of the funds received.

Main details of the structure

A report on the targeted use of the funds received has several sections. At the same time, they must all be filled with a non-commercial organization. Each section has its own purpose and characteristics.

In particular, the report consists of the following parts:

This is the main structure of the report.

Building a report on the target use of the funds received

Filling the report - the process is quite complex. In its first, the section displays information about the existing funds of the organization at the beginning of the reporting period.

The second section of the report consists of the following lines:

• received for the reporting period various, including targeted contributions;
• voluntary donations;
• profit that was obtained as a result of the implementation of statutory activities;
• other income.

In the end, you must specify information about the total amount of income. When filling out a row of targeted contributions, you must specify all revenues that were obtained for the implementation of certain purposes (for example, to acquire fixed assets for various programs, etc.). It also needs to specify the purpose of these contributions.

If the institution is a charitable organization, then in the line of voluntary donations, it is also necessary to indicate targeted donations from physical and legal entities.

• expenses for various targeted events (for example, conferences, meetings, charitable evenings, etc.);
• costs associated with the content of the organization (for example, the amount of salaries, the cost of travel, etc.);
• costs associated with the content of transport and premises, including with their repair;
• other expenses.

At the end of the section also form the sum of all expenses based on the above indicators.

When filling in this section, it is necessary to remember that the costs of the target measures are not reflected in the costs of the target events that were made for a fee charged from participants.

In the last section of the report, you must specify data on the balance of funds at the end of the reporting period. In this case, if the amount of expenses is equal to the amount of income, then the battle is made in this row. If the costs exceed the income of the organization, then the amount of difference must be specified in parentheses.

Scope of application

Non-commercial organizations are created to achieve certain non-commercial purposes, and their activities are not related to the implementation of entrepreneurial activities. Of course, the current legislation states that such organizations can also exercise economic activitiesBut to achieve their statutory goals.

Basically, the means of such organizations come from contributions to their members and from donations to individuals and legal entities. That is why legislation requires a report to form 6. On the basis of this document, the Commissioner state body Checks the target use of funds received by the Organization.

The current legislation states that for specific non-commercial organizations, restrictions may be provided regarding the receipt of certain types of investments. This fact is also checked by an authorized state body.

From the above, it can be concluded that the procedure for the reporting of non-profit organizations, including a report on the targeted use of the funds received, received its clear legislative regulation, and such agencies should adhere to the established mandatory rules.

A report to fill in 2019 can be found on the Internet. But many organizations prefer not to use the approved form and develop their own report with detailed explanations.

As part of the relevant forms of annual financial statements recommended for the application (approved by the Order of the Ministry of Finance of Russia of 02.07.2010 No. 66n) there is a document called a report on the targeted use of funds. It is often referred to as the form 6, despite the fact that the ordinal numbering of forms for the reports given in the order No. 66n does not apply, and the reports of the reports are given only five. Where did you come from sending to the form number, and is it legitimate to use it?

The origin of the name form 6 of the report on the target use of funds is obliged to order the Ministry of Finance of Russia dated July 22, 2003 No. 67n - not the current document, which before the entry into force of the Order No. 66N (and it has become mandatory for applications from reporting in 2011) approved recommended for use Forms of accountability. In order No. 67n, 67 reports were given, and in each of them under the official text name was an indication of the sequence number of the form. Rooms distributed like this:

• № 1 — balance sheet;
• No. 2 - Profit and Loss Statement;
• No. 3 - a report on changes in capital;
• No. 4 - Movement Report money;
• No. 5 - annex to the accounting balance sheet;
• No. 6 - a report on the targeted use of the funds received.

Forms approved by Order No. 66n, instructions on the number of form do not have, and the forms themselves in this document are only given five: from their number, the form is excluded that corresponds to the applications to Bubalans. However, for accountants that made up the reporting over the years preceding 2011, the use of the numbering of the compiled forms, simplifies the indication of their name. However, such a reference can be used only unofficially, since in the current document that approves the biscuit blanks, there are no report numbers.

In 2015 (Order of the Ministry of Finance of Russia dated April 6, 2015 No. 57n) The names of two of the reports approved by Order No. 66N were adjusted: the report on profit and loss began to be referred to as a report on financial resultsAnd from the name of the target use report, the word "received" was excluded.

Reporting on targeted use of funds: who rents it?

So who gives a report on targeted use of funds?

In order No. 67n, the answer to this question was unequivocal: Form 6 was recommended to be not commercial organizations (p. 4 instructions on the volume of forms of accountability). A similar recommendation (however, with a somewhat other formulation that refers to public organizations, not leading entrepreneurial activity) was also in the initial edition of the Order No. 66n (sub. "B" of paragraph 1). But since 2013 (order of the Ministry of Finance of Russia dated 04.12.2012 No. 154n). An indication of who concerns the compilation of a report on targets, from the text of the order No. 66n is excluded. Thus, to draw up this form to all recipients of targeted financing, i.e., not only by non-commercial structures, but also to commercial organizations receiving funds for the target destination.

Organizations in the address of which target funds do not receive, the report on them does not constitute, since they do not have data to fill it.

Options for a form of a certificate target use

• full, given in Appendix No. 2.1;
• simplified contained in Appendix No. 5.

Simplification implies a reduction in the number of rows in the report by combining data for a number of indicators (sub. "A" No. 6 of the Order No. 66n) and the absence of a graph in the form designed to specify the explanation number.

Apply a simplified form can persons with the right to simplify accounting and the formation of simplified accountability. Such persons are assigned (clause 4 of Art. 6 of the Law "On Accounting" from 12/06/2011 No. 402-FZ):

• a small business entities that meet the criteria given in the Law "On the Development of Small and Medium Entrepreneurship ..." of July 24, 2007 No. 209-FZ;
• organizations of the non-profit orientation subject to the Law "On Non-Profit Organizations" from 01/12/1996 No. 7-FZ;
• participants in the Skolkovo project, which received this status in accordance with the law "On the Innovative Center" Skolkovo "" of September 28, 2010 No. 244-FZ.

Not available to simplify reporting (paragraph 5 of Art. 6 of the Law "On Accounting" from 06.12.2011 No. 402-ФЗ):

• for Yurlitz, obliged to conduct an audit of their accounts;
• housing and housing cooperatives;
• credit councils and microfinance organizations;
• organizations of the public sector;
• political parties;
• associations of lawyers and notaries, legal advice;
• the structures of a non-commercial nature acting in the role of a foreign agent.

Regardless of which the report is formed, its copy to be treated in the Rosstat authorities should have a row coded with special digital ciphers. These ciphers for the full report form contains Appendix No. 4 to order No. 66n, and in its simplified version, the code for the string must be selected in terms of the highest specific weight in the integument indicator, shown on this line (clause 5 of the Order No. 66n).

The procedure for filling out the target use report

The procedure for filling out the report on the target use of funds is not separately described separately. The logic of making data in it follows from the content of the report and notes available under the main table.

The main table is preceded by the data about the reading person (its name and codes characterizing the basic information about it: OKPO, TIN, OKVED, OKOPF, OKFS), as well as information about the year, for which the report is drawn up, the date of creation and the unit of measurement of the indicators made.

The purpose of filling the main table is reflected, taking into account the analytics of the receipt of the process of changing the remainder of the target funding funds, taken into account in the organization (with the application of the accounting account plan approved by the Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n, they are shown on account 86). This provides for comparing the data of the current and previous year.

In the top and in the lower rows of the table, information about the balances remains, respectively, at the beginning and at the end of the year. Intermediate lines are divided into two groups: with information about the receipts and the expenditure of the funds received. For each of the groups, the Blanks provided in the order No. 66N offer a certain breakdown of analytics strings focused on the most frequently arising grounds for receipts and spending. In full form for these considerations allocated:

• in earnings - lines:
  • for introductory, membership and targeted contributions;
  • voluntary funds;
  • revenues that were the result of the activity of the submitting person;
  • other funds received;
• in the expenditure part - lines for data on the use of funds:
  • for the purpose, for which the Juralian received appropriate funding, with the allocation of information about charity costs and social assistance, informational measures, other procedures;
  • the content of the most reported organization with the allocation of information on labor costs, other payments, business trips, maintenance and repair of available property, other spending;
  • purchase of property;
  • other expenses.

In simplified form, the adventures combine data on contributions and voluntary funds, and in the expenditure part there is no detail of four main groups of rows. In addition, the simplified form is distinguished by the lack of final figures relating to income and expenses.

At the same time, if necessary, the report compiler may be supplemented by order No. 66n a form by the desired number of rows (clause 3 of the Order No. 66n).

Example of filling out the target use report

Consider an example of filling out a report on the target use of funds on specific figures.

Example

For the Hope Charitable Foundation, which has been involved in the assistance of persons in a difficult life situation, the main source of funds to implement the activities provided for by Charter are voluntary donations of legal entities and individuals. The rest of the funds unused at the beginning of the year amounted to 30,000 rubles. In 2018, the Fund received 7,000,000 rubles as voluntary donations.

In addition, the Foundation organizes promotion shares that bring to him income from the sale of entrance tickets on them. Net profit from this activity for 2018 amounted to 1,000,000 rubles.

The costs carried out by the Fund, in 2018 turned out to be as follows:

• on charitable payments to people who fell into a difficult life situation, - 6 400 000 rubles;
• to pay for labor taking into account the insurance premiums accrued in the amount of the employee's income - 1,400,000 rubles;
• on business trips to verify the reality of complex life circumstances in those who need help - 70,000 rubles;
• on the cosmetic repair of the premises occupied by the Fund for Rental Rights - 100,000 rubles.

Similarly, the situation was in 2017. Those there were two types of income: voluntary donated amounts (5,500,000 rubles) and profit from entrepreneurship (900,000 rubles). Funds were used for charitable payments to those who need them to persons (5,200,000 rubles), wages and insurance contributions (1 100,000 rubles) and travel travel (80,000 rubles). Unused at the beginning of the year, the funds accounted for 10,000 rubles.

In the main table of the report, the remains of funds at the beginning of the year will be shown on a line with code 6100, and the remains at the end of the year - on line 6400. At the same time, the 6100 string data for 2018 (at its beginning) and string 6400 for 2017 (at its end ) Must be the same.

The receipts will be reflected in lines 6230 (voluntary donations) and 6240 (profit from entrepreneurship). The total amount will fall into the string 6200.

For expenses for targeted activities, strings 6310 will be involved (it will show the total value of them) and 6311 (it is intended for expenses in the form of charitable assistance).

Parts 6320 will be used in terms of the maintenance of the Fund itself (there will be a total amount of them), 6321 (expenses associated with paying for labor), 6323 (expenses for travel) and 6325 (property costs).

The total value of the costs, equal to the amount of strings 6310 and 6320, will fall into the string 6300.

The balance of funds at the end of each year is calculated from the amount of their balance at its beginning by adding the total amount of income and subtract from this terms of the total amount of expenses, i.e. according to the formula (if it is made using the report lines codes): 6100 + 6200 - 6300 \u003d 6400.

Filled according to the report of the report, see our website.

RESULTS

A report reflecting information on the dynamics of targeted funding tools is formed if there are such funds from a reporting person. When it is created, the form recommended by the Ministry of Finance is usually used, which has two forms (full and simplified) and, if necessary, can be supplemented by the required rows. The simplification of the report is achieved by combining indicators and is available not to all users of this form. There are no special guidelines for filling out the current form, so you need to make data to it, based on the logic of the report itself.

One of the components of accounting reporting, in addition to the balance sheet and the income statement, is a report on the targeted use of the funds received. This form Rent in tax authority, statistical authority, other interested parties (for example, persons providing targets).

Report on the targeted use of the received funds (OKD 0710006) constitute that public organizations and their structural unitsnot carrying entrepreneurial activities.

Other NGOs make a report on the targeted use of the funds received if necessary, as well as if provided for in accounting policies Organizations.

The name of some lines of the report speaks for itself, and their filling is no difficulty. Consider the completion of the report on the target use in the context of rows, which can cause doubts.

Building filling

In the reporting for 2011, there is no encoding of strings in the report. For the convenience of comparing indicators, we recommend using codes in accordance with Appendix No. 4 to the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

Row 6100. "The remainder of funds at the beginning of the reporting year reflects the amount of credit balance in account of 86" targeted financing "at the beginning of the year.

The presence of a loan balance means that all targets were not used at the end of the year. It also reflects the amount of profit obtained from commercial activities, less taxes.

Attention

Public organizations and their structural units that do not carry out entrepreneurial activities are accounting reporting once at the outcome of the reporting year in a simplified composition: accounting balance, income statement, a report on the targeted use of the funds received.

Row 6200. "Received funds - total" - the sum of the strings 6210-6250, with the exception of the 6100 string data.

Filling rows 6210. "Entrance fees" and 6215 "Membership Contributions" does not represent complexity and reflects received and contributing to being received.

Row 6220. "Target contributions" reflects:

• funds for charitable activities;
• grants;
• funds allocated on shared financing hold overhaul apartment buildings;
• funding amounts allocated to the implementation of the statutory activities of non-profit organizations from the budgets of various levels, state extrabudgetary funds;
• receipts from the founders;
• property and property rights received by religious organizations to implement statutory activities;
• funds made by members of the horticultural, gardening, dacha non-commercial partnership or partnership for the acquisition of public facilities;
• cash obtained on the formation of target capital.

Row 6230. "Voluntary property contributions and donations" is filled out if contributions from other legal entities and individuals were obtained.

It also reflects the debt of legal entities and individuals on the payment of contributions and donations.

Special rules

The formation of target capital is provided for funds of the autonomous non-profit organization, a public organization, a public fund or religious organization.

Donations take only institutions: therapeutic, educational, social protection, charitable, scientific, educational, funds, museums, public and religious organizations.

Row 6240. "Profit from the entrepreneurial activity of the organization" is simply filled, from the profit and loss report, the net profit of the previous year is affixed.

Row 6250. "Other" allows you to reflect all revenues related to the authorized activities of a non-profit organization not listed in other lines.

Row 6300. "Used funds - all" is filled simply, it is necessary to fold the strings of 6310-6330, 6350. It is important to remember that the data of strings 6311-6313 and 6321-6326 are not taken into account.

Row 6310. "Expenses for target measures" is the total amount of strings 63116313.

Row 6311. "Social and charitable assistance" - the amount of targeted and non-add-on, impersonal assistance provided for free or on preferential conditions. This can be as a cash, the work performed, the services provided.

By row 6312. "Conduct conferences, meetings, seminars, etc." All expenses related to these events can be reflected: rental of premises, delivery and accommodation of participants of the event, the costs of stationery for participants.

According to the name rows 6313. "Other events" it is clear that the costs of targeted events that are not social, charitable, for example, are in cognitive purposes to promote measures are reflected. healthy image Life and spiritual values.

Row 6320 "The cost of the content of the control apparatus" is the amount of strings of 6321-6326 and reflects total funds used on the control apparatus.

The structure of expenses for the content of the control apparatus is disclosed in lines 6321-6326..

Salary costs are indicated by row 6321 "Expenses related to pay for labor (including accrual). Wage expenses are the amount of accrued salary, vacation, premiums, various stimulating surcharges.

Separate row (6322)the report reflects payments not related to pay for labor. These include premiums for pensions; one-time benefits of retirement; payments for personal, property and other insurance; payment of travel to the place of work; material aid; The cost of free uniforms.

IN row 6323."Expenditures on official business trips and business trips" no difficulties in reflection of travel expenses may not occur. Travel expenses for NPOs do not differ from the cost of other organizational and legal forms. These are the cost of travel, a hotel fee, visas, passports, etc.

What is understood by expenses on business trips? These costs are reflected if the organization has employees with a traveling character of work. The list of posts, sizes and procedure for reimbursement of service trips are set by local regulatory acts (Labor or collective agreement, order).

All costs of maintaining premises, buildings, road transport and other property, except for repair, are reflected in row 6324.. Reflect on this line rent for office and transport, payment for electricity, heating and water, gasoline costs and other transportation costs.

The cost of all types of fixed assets is the current, medium and capital - are reflected in a separate row 6325..

Other services are reflected by row 6326.There are expenses for communication services, payment for Internet providers, consulting and information services.

The amount of actual costs for the purchase of fixed assets and material and industrial reserves is reflected in row 6330..

Row 6350. "Other" indicates the costs of payment for services credit organizations, audit companies, expenses for the publication of accounting reporting, property tax and land tax.

Completes the report row 6400. "The balance of funds at the end of the reporting year." If the first line of the report reflected a loan balance of 86 "target financing" at the beginning of the year, then in line 6400 - a loan balance on account 86 at the end of the reporting year. In the report, this string must correspond to the amount of indicators on strings 6100 and 6200 less than the line 6300, that is, line 6400 \u003d Row 6100 + Row 6200 - line 6300.

If the received targets are fully utilized in the reporting year, then the balance of targeted uses will not be at the end of the year. In the report, the absence of the residue is reflected in the dock 6400.

Example

At the Charitable Foundation "Life" The amount of voluntary property contributions for 2011 amounted to 6,000,000 rubles. Net profit from business activities - 100,000 rubles. Other arrivals - 50,000 rubles.

During the reporting year, targets are used in the amount of 5 110,000 rubles:

Social and charitable activities -5 000 000 rub.;

Holding conferences and seminars - 100,000 rubles;

Other events - 10,000 rubles;

Labor payment - 260,000 rubles;

Payments not related to payroll - 100,000 rubles;

Business trips and business trips - 10,000 rubles;

Acquisition of fixed assets and logistical reserves - 20,000 rubles.

Data for 2010:

Target contributions - 1,000,000 rubles;

The amount of voluntary property contributions is 4,000,000 rubles;

Expenses for target events - 4,000,000 rubles;

Labor costs - 100,000 rubles;

Travel costs - 10,000 rubles;

Payment rental premises - 10,000 rubles;

Expenses for the purchase of fixed assets and MPZ - 823,000 rubles.

In 2011, a report on the targeted use of the funds received is presented in this form ( download ).

Reported before the Ministry of Justice

In addition to the procedure for targeted use, non-commercial organizations are reporting reporting on forms approved by the Order of the Ministry of Justice of Russia of March 29, 2010 No. 72.

The form of the report is different depending on the type of organization: a report on the activities of the non-profit organization and the personal composition of its governing bodies, information on the personal composition of the governing bodies of the non-profit organization, a report on the volume of public associations received by the International and Foreign Organizations, Foreign Citizens and Deals Funds and other property, about the purpose of their spending or use and on their actual spending or use.

Religious organizations submit a report on the personal composition of the governing bodies, on the expenditure of funds and the use of other property.

A.S. Yukhnevich Leliva, Tax Consultant

A report on the targeted use of funds, which is surrendered in form No. 6, is filed as federal state bodies, namely federal tax service, state statistics and the vast of other interested parties, representatives of the targets. Consider the regulations for filing and filling out the report on the targeted use of budget funds.

Where to start filling out a report on targeted use of funds

A report on the targeted use of funds - one of the components of the accounting reporting elements, which are obliged to pass:

• organizations that receive financing from state budgets of different levels;
• public organizations and associations: cooperatives and other non-profit organizations that are not engaged in entrepreneurial activities, therefore have the receipts of the target direction;
• other non-commercial organizations, if it is spelled out in their accounting policies.

The main task of the report on form number 6 to disclose information:

• on the availability of funds at the beginning of the reporting period;
• about sizes and sources of proceeds for this period;
• decipher the sums of consumed funds during this period;
• on the availability of the available balance of funds at the end of the reporting period.

For convenience of comparing indicators of this financial statements used encoding approved by order Ministry of Finance of Russia No. 66n dated 02.07.2010:

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Building a report

1) The line 6100 displays the amount of targeted funding funds, which is at the disposal of the organization at the beginning of the reporting period or at the beginning of the previous year.

If you contact accounting accounts, then this loan residue of 86 accounts is "targeted financing". By the way, if the public organization received a profit from the implementation of entrepreneurial activities, it should also be displayed in line 6100.

2) section on the receipt of funds with code 6200. The amount of earnings during the reporting period is displayed here in the context of their target direction:

• Entrance fees - Row code 6210;
• Membership Contributions - Row Code 6215;
• Targeted contributions - Row code 6220;
• Voluntary contributions in the form of property and other donations are 6230 string code.

Note, If the amount of the contribution is obtained in kind, it is displayed in the 6230 string.

• Profit from business activity - Row code 6240. When filling out this line, an explanation is also drawn up to annual accounting reporting.
• Other arrivals - Row code 6250. Other revenues include: state assistance aimed at implementing specific goals; Funds received from the sale of OS and other property.

Important! When filling in line 6250, it is necessary to take into account the principle of materiality: a quantitative or qualitative sign of admission, since this case An explanatory note may be required, or additional decoding in the report lines.

3) section on the use of funds with a code 6300. The amount of funds used for specific target directions displayed in line 6310 - 6350 is displayed here.

• Costs for target measures with code 6310. The amount of costs provided for by the company's charter is displayed here.

This section consists of:

1. From costs for charitable and social assistance, which are displayed in line 6311;
2. From the costs incurred during conferences and meetings, line 6312;
3. From the costs of other events - line 6313. When filling it, you must additionally provide explanatory notethat decodes this line.

In accounting, the costs of events are displayed at the debit of 20 accounts with a loan 60 and 76. After these expenses are closed due to targeted financing of Dt 86 - CT 20.

• The costs of the content of the control apparatus, line 6320, which consists of the amount of the following "admin" costs:

1. Payment costs wages and mandatory insurance premiums: pension, medical and social - line 6321.
2. Other payments made in favor of the staff of a non-profit organization, line 6322.
3. Travel costs: Payment of daily and compensation of other travel costs - line 6323.
4. The costs associated with the content of premises and buildings of a non-profit organization, payment communal services - Row 6324.
5. The amount of costs incurred in the repair of premises and buildings of the organization, line 6325.
6. Other costs associated with the content of the control apparatus, line 6326.

In accounting, the costs of the content of the control apparatus are displayed on the debit of 26 accounts with a loan of the relevant expenditure account. After these expenses are closed due to targeted financing of DT 86 - CT 26.

• The cost of buying OS and other inventory string 6330.
• Other costs that were not displayed in the above sections of the "Used funds" section.

Note!If during the reporting year, entrepreneurship was not carried out, then the amount on line 6300 should coincide with the debit turn of 86.

4) the balance of available funds at the end of the reporting year is 6400, which is the final line of the report. It displays the amount of unspent funds at the end of the time taken.

This string is calculated by the following formula:

• Report 6100 report line 6200 line - report string 6300 \u003d report string 6400
• The final line 6400 should be equal to the amount of funds at the end of the account of 86.

If the account is 86 debit, then the amount on line 6400 must be negative. Consequently, it must be enclosed in parentheses. When forming such a result, it will be necessary to further provide an explanation.

A report on the targeted use of funds received is non-profit organizations, including public organizations and associations and their structural units. It reflects the amounts received in the reporting and in the previous year as introductory, membership, voluntary contributions, and the amount of other income. In addition, the amount of cash spent in the reporting and in the previous year is deciphered. Non-profit confessedan organization that does not have an income profit as the main goal of its activities and not distributing the profit between the participants. Non-commercial organizations that engage in entrepreneurial activities, obligedmake reporting in full. The form of the report is given in order No. 66n and is a recommendatory nature, the report data is reflected both during the reporting period and for the previous one. It is originally reflected The balance of funds at the beginning of the reporting period.This line reflects the amount of targeted funding funds (incoming loan balance of 86 "target financing"). Section "Received funds" 1. This section reflects revenues in the form of various contributions In the reporting and previous year: a) String "Entrance fees", "Membership Contributions", "Targeted Contributions".These lines reflect the amounts of contributions received in the reporting year and in the previous period from the budget, from the participants and founders of the organization, sponsors, etc. analytical accounting Include 86 "target financing". b) voluntary property contributions and donations: Contributions can be transferred to a non-commercial organization not in monetary form, and in the form of property. Such revenues are reflected in the debit of accounting accounts for the accounting of material values \u200b\u200b(08 "Investments in non-current assets", 10 "materials", etc.) in correspondence with the credit of account 86 "Target financing". in) Entrepreneurial profit. The profits received by a non-commercial organization after the accrual of income tax is joined by means of targeted financing. This operation is reflected by the wiring: Debit 99 Credit 86 - is reflected in the amount of profit received from entrepreneurial activity, which is attached to the means of targeted financing. d) Other. This line reflects other receipts that are not reflected in other lines (amount of state aid, the amounts obtained for the implementation of any specific goals, the amounts obtained as a result of the implementation of fixed assets and other property, etc.). P. A total of funds - This is the final line of this section. If the organization has not carried out entrepreneurial activities (except for the sale of property), string indicators must coincide with the loan turnover of 86 "target financing" of the reporting and previous periods. Section "Used funds"The section reflects the total amount of spending in the following section: 1. Target events. These lines reflect the amounts of expenses produced by a non-profit organization in connection with the activities provided for by its charter: social and charitable assistance; holding conferences, meetings, seminars, etc.; Other events (debit 86 credit 20). 2. . Costs for the content of the control apparatus(Debit 86 Credit 26): costs associated with payroll (including accruals); payments not related to pay for labor; Expenditure on office business trips and business trips; maintenance of premises, buildings, road transport and other property (except for repair); repair of fixed assets and other property; Others.3. Separately reflect the costs associated with the acquisition of fixed assets, inventory and other property. 4. Others. In this line, the sums of the used target financing tools are reflected, which are not included in other lines of the section. Row "Total funds used"- final for the section. It reflects the entire amount of targeted funding funds used by the organization in the reporting and in the previous years. Row "The balance of funds at the end of the reporting year" -the final line of the report form. It reflects the amount of unused means of targeted funding obtained by a non-commercial organization in the reporting and in previous periods, as well as the amount of profit obtained as a result of the implementation of entrepreneurial activities. The size of the string must be equal to the balance of 86 at the end of the period. If the balance account is 86 debit, then the indicator is negative and it should be enclosed in parentheses. An explanatory note should explain the causes of the formation of such a result.