Budget obligations in 1C. We organize the correct account of the commitments made. The budget obligations differ from the cash

This article is devoted to the topic of accounting for accounting on monetary obligations in the program "1C: State Institution Accounting 8". In this topic, we will consider the features of such accounting, including cases of re-registration and changes in the amount of obligations, as well as tell about how to form accounting registers in this program.

Accounting received monetary obligations

1C: Entrepreneur 8

Program "1C: Entrepreneur 8" - created for reference accounting and reporting individual entrepreneurs IP, PE, Fildelf. The program allows you to conduct a book of accounting for income and expenses and economic operations of individual entrepreneurs who are payers of tax income tax (NDFL).

1C: Enterprise 8 licenses.

If you need to work with the 1c program on more than one computer (it can be a local network), as well as when working in the same 1C database, there is a need to buy licenses 1C. 1C licenses are an additional 1C program keysticks that are purchased separately and allow you to enjoy multiple computers.

amendments from 09/28/2018

Accountants of state institutions are constantly faced with such concepts as budget and monetary obligations. How to take them correctly and adjust? What role does the Treasury of the Russian Federation play in this process?

In this article we will consider budget and monetary obligations, as well as procedures related to their execution.

What is budget and monetary obligations?

How to accept budget and monetary obligations?

The implementation of budget and monetary obligations in state institutions is held in several stages.

Budget obligations are accepted within the limits of LBA and (or) budget allocations by concluding state (municipal) contracts, as well as other treaties with physical and (or) legal entities, individual entrepreneurs, or prisoners in accordance with laws, other regulatory acts, agreements (Art. 162, paragraph 3 of Art. 219 of the BC of the Russian Federation). Therefore, the grounds for adopting budgetary obligations, for example, are such documents as: a concluded contract, an agreement, an advance report, payslipexpendable cash Order for the issuance of accountable funds, etc.

Monetary obligations, as a rule, appear after the establishment adopts budget obligations. However, the procedure for the emergence of monetary obligations may vary depending on the provisions of the accounting policy of a state institution. Sometimes a monetary obligation can be accepted to budget.
Monetary obligations are accepted on the fact of the emergence of conditions that require the institution to fulfill adopted budgetary obligations. Basics for adoption: Act of work performed, Advance payment Supplier, Commodity invoice, payment statement, invoice and other documents confirming the fact of the emergence of monetary obligations.

Thus, within the framework of the formation of an institutional institution's accounting policy, a list of documents - grounds for reflection should be determined received obligations On account 502 00 "Obligations" (clause 318 instructions N 157N). This list may include documents that are not related to primary (accounts, universal gear stations, orders on the direction on a business trip, etc.). When developing a list, it is possible to take into account, in particular, the provisions of Appendix N 4.1 to the order of the Ministry of Finance of Russia of December 30, 2015 N 221n.

Suppose, in December of this year, the institution is brought by Lbo on the next fiscal year. The institution accepts budgetary obligations in the following order:

• according to items that are not required to enter into contracts, on the basis of brought limits;
• according to items to conclude contracts, in terms of these contracts

After that, the institution can proceed to the execution of budget and monetary obligations.

How to adjust adopted budget and monetary obligations?

Often, after the fulfillment of contractual obligations, the amount of adopted budget and monetary liabilities may change. material valuesThe service provided (performed). In this case, the institution needs to take measures to adjust the commitments made.

If, for example, services are rendered to a smaller amount than was supposed, it is necessary to compile an additional agreement and adjust the budget obligations by the "Red Storn" method for the appropriate amount.

In the opposite case, if the amount of the services rendered under the contract turned out to be larger and the institution confirmed the fact of obtaining services in acceptance acts or other documents, it is necessary to compile an additional agreement to increase the contract price, increase budgetary obligations and, therefore, to detach the amount of obligations under this Agreement.

However, it should be borne in mind that this option is possible only when the institution has an unspent balance of LBO. This is due to the fact that the adoption of budgetary obligations over the brought limits is unacceptable.

Please note: Changing the contract price, as well as the change in the volume of work provided under the contract (services), should occur in accordance with the current norms of federal legislation, in particular with the Federal Law of 05.04.2013 N 44-FZ.

The role of the treasury in fulfilling obligations

If one or other obligations appear in the treasury institution, it is obliged to execute them. In order to carry out this, it is necessary to go through the procedure for authorizing payment of monetary obligations. In essence, authorization is an authorization inscription (acceptance), carried out by treasury bodies after checking documents (see paragraph 5 of Art. 219, paragraph 5 of Art. 267.1 of the BC of the Russian Federation).

Thus, the Treasury of Russia is responsible for the authorization. This department provides documents confirming the fact of the emergence of a monetary obligation. The procedure for authorizing monetary obligations for beneficiaries federal budget Considered in the order of the Ministry of Finance of Russia of 11/17/2016 N 213n. According to paragraph 5 of Art. 219 of the BC of the Russian Federation, the order of validation for recipients of regional and local budgets Develop financial bodies of public legal education. It establishes the documents necessary to confirm the emergence of budget and monetary obligations.

Only after receiving the mark confirming the authorization, the institution can fulfill its obligations. At the same time, it is important to confirm your actions by payment documents, according to paragraph 6 of Article 219 of the BC of the Russian Federation.

Reflection of budget and monetary obligations

As practice shows, for some accountants, keeping accounting for budget and monetary obligations becomes a stumbling block. Budget accounting for these obligations is carried out in the following accounts:

• Accounting for budgetary obligations of the state institution is conducted in accordance with paragraph 140 of the instructions, approved. Order of the Ministry of Finance of Russia from 06.12.2010 N 162n on account 0 502 01,000 "Declared obligations".
• Accounting for monetary obligations of the state institution is conducted in accordance with paragraph 141 of the instructions, utensils. Order of the Ministry of Finance of Russia from 06.12.2010 N 162n on account 0 502 02,000 "Accepted monetary obligations".

Pay close attention to the fact that the irresistible indicators of the commitments on the accounts of validity of expenses leads to distortion budget reporting And, as a result, the recognition of such reporting is unreliable. This fact, in turn, may be the basis for bringing to responsibility in accordance with the COAP standards of the Russian Federation and the imposition of fines.

Answer your questions

\u003e Question: Tell me, please, posting for a state institution in 2018 when reflecting the budget obligation on the basis of a concluded agreement with the only service provider? Do I need to apply 50217?

Answer:This operation is reflected by the following accounting record: Debit 1 501 13 000 Credit 1 502 11 000.

The article is prepared

If you have any questions on this topic, discuss them with our expert by free Number 8-800-250-8837 . You can get acquainted with the list of our services on the website of the institution. You can also be the first to learn about new useful publications.

In connection with the letter of the Ministry of Finance of the Russian Federation of 29.05.2012 No. 02-03-09 / 1907 on the use of the Order of the Ministry of Finance of Russia dated September 19, 2008 No. 98n after July 1, 2012, it is necessary to unload in writing from 01.07.2012 in writing (in form 0531702) and electron On adopted budget liabilities (information on contracts).

To register budget liabilities (hereinafter, Bo) in the program "1C: State Institution Accounting 8.2" program uses the document "Adopted Budget Commitment". This document You can find in the "Validation" menu - "Obligations,". To unload into the Treasury in the electronic form of information about the adopted Bo, it is necessary to fill out and conduct the document "Information about the adopted budget committee". This document is not submitted to the program menu; It can be selected from the "Operations" list - "Documents".

The document may be created as a new one with the filling of all details and on the basis of the element of the reference book "contracts and other grounds for the occurrence of obligations." After holding the "Form 0531702" button, you can print information about the adopted budget commitment.

To unload information into the electronic file and subsequent sending to the Treasury, we use the processing "Data exchange with treasury systems and bank institutions".

To unload information about Bo, it is necessary to use a shared format with OFC / UFK (album version 8.2). If you have version 8.0 exchange format and below, you must download last version album. Such a format of the exchange can be found in the latest configuration releases, on ITS disks, Custom ITS website.

Next, when you fill out a document for exports to "Format Setup" you need to make a fix in the "Objects and Formats of Export". In the "Format" cell of the lines "Information about the adopted budget obligation, you need to select the TXBN 120312 value. Further fill out a document for exports in the usual manner.

After export, the program will unload a file with the * .bn6 extension, this file must be attached to the main document about Bo in your program to exchange with the Treasury.

To pay for expenses, state institutions accept and execute budget and monetary obligations. Such operations refer to authorizing budget expenditures. About how to take into account budget liabilities - read in the article.

Budget obligations - expenditure obligations to be executed in the relevant fiscal year.

Budget expenses authorize the Treasury Bodies of Russia. Do it to check the target and effective use budget funds.

The authorization of the budget expenditures takes place four stages:

PBS adopts budget obligations when presents state contracts or other contracts with organizations and citizens. Obligations, within the amount of limits of budgetary obligations (LB), which the manager approved and brought to the institution.

Without the selected LBO, it is impossible to plan and start purchases. But there are exceptions.

If the PBS is executing public regulations, they are taken within the limits of confirable budget allocations.

Accounting of budget expenditure operations Reflect on accounts:

501.00 "Limits of budget commitments" - registration of limits of budgetary obligations;
503.00 "Budget allocations" - taking into account budget allocations;
502.00 "Obligations" - accounting of budget and monetary obligations.

At the same time in the 22nd discharge of the account number, specify the code analytical accounting relevant fiscal year:

1 - current;
2- next;
3- second year following the current;
4-th of the third year following the current;
9-9 other year outside the planned period.

The procedures for adopting budget and monetary obligations are the stages of expenditure budget. Budget and monetary obligations put on accounting in the treasury bodies. For recipients of the federal budget funds, the order was established by the Order of the Ministry of Finance of Russia No. 221n.

Accounting for budget and monetary obligations to be conducted on documents that confirm their adoption. List of documents, see the table (approved by the Order of the Ministry of Finance of Russia No. 221n).

In the current fiscal year, adopt taking into account the past, adopted and non-fulfilled commitments of past years.

To adopted budget obligations of the current fiscal year, take expenditure obligations that will be executed in this year. Also, take the budget commitments of the past years, which are adopted, but not fulfilled.

Accounting for adopted budgetary obligations to be conducted on the basis of supporting documents. Take into account budget liabilities only within the limits of LBO or budget allocations communicated to them.

In budget accounting, reflect the obligations:

For payment of salary (monetary content, remuneration, contentment) employees - in the amount approved for the year LBO;
on the payment of employees, civil servants, servicemen, other categories of employees of travel expenses, other payments (including daily, traveling, etc.) in accordance with labor contracts, service contracts - in the amount of accrued obligations or payments;
According to public regulatory obligations to individuals - in the amount of accrued public regulatory obligations (payments);
To transfer mandatory payments to the budget: taxes, fees, duties, contributions and other payments - in the amount of accrued payments;
on subsidies to organizations, entrepreneurs and citizens - manufacturers of goods, works, services regulatory acts, budget and autonomous institutions: - in the amount of concluded contracts (agreements) on granting a subsidy - unless otherwise provided by regulatory acts; - in the volume of the corresponding budget to the specified goals - if agreements or agreements are not concluded;
For other expenditure obligations - in the amount of obligations that are confirmed by documents.

To take obligations, reflect them on accounts:

502.01 "Declared Obligations";
502.07 "Acquired obligations";
502.09 "Deferred obligations".

Consider in the table in which cases apply account accounts for accounting:

Monetary obligations reflect on account 502.02 "Accepted Monetary Obligations".

Payment of monetary obligations are carried out within the limits of confessed:

Budget allocations - on public regulatory obligations;
LBO - for other monetary obligations.

According to calculations with counterparties (except for settlements with accountable persons and payments to the budget), take obligations in the context of recipients of advance payments on the basis of:

Data analytical account accounts 206.00 (the difference in debit and loan revolutions) - advance payments on adopted budget obligations over the disadvantaged returns to the refunds of these advances. Do not include the remains of the issued advances (listed at the beginning of the period) on account 1.206.00.000 and loans that change the specified calculations for the current period;
Credit revolutions of relevant analytical account accounts of 302.00 are accrued (adopted) monetary obligations to be executed in the current fiscal year. Do not include loan and debit revolutions reflecting the change accounts payable According to adopted by B. current period monetary obligations to the account of advance payments of past years;
Debit revolutions of the respective analytical account accounts 302.00, accounts 304.02, accounts 304.03 - Monetary obligations of past years performed in the current period.

According to settlements with accountable persons (in the context of accountable persons), make commitments on the basis of:

Data on the appropriate analytical account accounts 208.00 (debit turns minus loan turnoves) - funds received by accountable persons per minute of return issued in the current period of advance payments. The method of paying means does not matter;
Debit revolutions on the relevant Analytical Account Accounts 208.00 - the funds received by accountable persons in the current period of reimbursement of past years.

Do not turn on the remnants of the issued advances, which are recorded at the beginning of the reporting year on account 208.00, as well as loan turnover changing the specified calculations.

For mandatory payments to budgets budget system (in context of payments) Take on the basis of:

Loan revolutions of relevant analytical account accounts 303.00 (1.303.02.730-1.303.13.730) - accrued payments in the current period - taxes, fees, duties, contributions and other mandatory payments;
Debit revolutions of the respective analytical account accounts of 303.00 (1.303.02.830-1.303.13.830) - obligations to transfer payments of past years, which are listed at the beginning of the current year, executed in the current period.

Do not take into account the calculations of the calculations on the above-listed payments that are launched at the beginning of the current period in account of 303.00, as well as loan turnover changing the specified calculations.

Debt service costs on the basis of analytical data on relevant account accounts 301.00 in the amount:

Credit revolutions - accrued (adopted) in the current period of obligations that are subject to execution in the current fiscal year;
Debit revolutions - executed in the current period of the obligations of past years on the cost of servicing debt obligations.

The emergence of monetary obligations reflect in account on the basis of supporting documents. For example, this is:

Invoice, act of acceptance and transmission, invoice - in the delivery of goods;
Act of work performed (services rendered), account, invoice - if work is performed or services provided;
executive document – performance list, judicial order;
Other legislation documents, which confirm the emergence of monetary obligations. For example, a universal transmission act.

The adoption of monetary obligations, as well as the amount of changes to the increase or decrease, reflect the wiring:

Example, how to reflect in accounting budget and monetary obligations adopted in the current fiscal year:

In January, the state institution "Alpha" posted a notice of electronic auction on the purchase of equipment. NMCC contract - 580,000 rubles. According to the results of the auction "Alpha" concluded a contract with OJSC "Master Production Company" "in the amount of 560,000 rubles.

According to accounting policies The establishment of Alpha adopts obligations:

Acceptable - on the basis of the notice of procurement with a competitive way, placed in EIS;
accepted - on the basis of the concluded contract;
Monetary - on the basis of a commodity invoice confirming the transfer of property rights to property.

The estimate of the establishment of the Kward is not detailed. In Accounting Accountant, Alfa adopted wiring obligations:

The formed operation log is as follows:

Make sure that the payment of contracts takes place in the codes of expenses for which the limits of budgetary obligations are adopted. Otherwise, in lines 11 and 12 of the report will be indicators with minus indicators. And when passing the report, a protocol with a critical error will be released.

Example. Accountant of the state institution in the first half of the year accrued salary staff in the amount of 220 thousand rubles:

In addition, the institution has entered into an agreement for the supply of fixed assets for fixed assets of KVV 242-200 thousand rubles, by KVV 244 - 320 thousand rubles. Limits of budget liabilities were adopted: - KVR 121 - 500 thousand rubles; - KVR 242 - 300 thousand rubles; - KVR 244 - 700 thousand rubles. However, the wrong payment was mistaken by the CVER 242. When forming a report on the form of 0503128, a reduction was published. And when loading the Treasury body, a protocol with a critical error was released.

In a particular, public, public regulatory and monetary obligations are allocated.

These are caused by law, other regulatory legal acts of public-legal education obligations in front of a physical or legal entity, other public legal education, to be executed in the amount established by the relevant law, other regulatory legal act or having a specified law, the act of its determination (calculation , indexation).

Financial support for pursuance of public obligations to institutions are brought in the form of LBO (within the budget allocations received). Such means financial support do not turn on in the regulatory costs public services In accordance with the state law.

An example of reflection in budget accounting by bringing the limits of budgetary obligations under the powers transferred to the subordinate institutions:

The ministry transmits authority to implement public obligations to the individual to be executed in monetary form, on social security of orphans and children left without parental care, relevant to budget (autonomous) institutions.

The total amount of budget liabilities committed to the Ministry on these goals is 12,000,000 rubles.

The accountant took the following wiring:

Debit of KRS.1.501.11.262 CRED loan.1.501.12.262
- 12,000,000 rubles. - the amount of limits of budget commitments to the Ministry were brought;
CBR debit.1.501.12.262 CRR Credit.1.501.14.262
- 12,000,000 rubles. - transferred limits of budgetary obligations to educational institutions.

As a budget institution to reflect public liabilities. Budget and autonomous institutions can obtain authority to execute public regulations on behalf of the authorities. For example, the material support of orphans.

Financial support of these powers is adjusted in the manner prescribed:

For institutions of the subjects of the Russian Federation - the executive authorities of the constituent entities of the Russian Federation;
For municipal institutions - bodies local governments;
For federal institutions - Decree of the Government of the Russian Federation No. 590.

To fulfill public regulatory obligations to citizens, the institution needs to open a personal account for accounting for transmission to the authority of the recipient of budget funds (personal account code - 14) (clause 5 of Article 9.2 of Law No. 7-FZ, paragraph 8 of the Rules approved by the Government Decree of the Russian Federation № 590).

Operations on the execution of public regulatory obligations to citizens of budget and autonomous institutions reflected in budget accounting and reporting. To do this, use the instructions number 162n. Such operations reflect in individual accounting registers (chief book).

Financial support of public regulatory obligations to institutions are brought in the form of limits of budgetary obligations (LBA). Such funds of financial support are not included in the regulatory costs for the provision of public services in accordance with the stateship.

Include LBO, take into account the code of the financial security type (CFO) - 1 "Activities carried out at the expense of the relevant budget budget system Russian Federation (budget activities) "(P. 21 instructions for a single account plan No. 157n).

The obtained LBOs (regardless of the type of institution) reflect on the account 1.501.05.000 "The obtained limits of budgetary obligations" (paragraph 136 of Instructions No. 162n). Analytical accounting of operations in the account in the account of the accounting limits of budgetary obligations (budget allocations) (f. 0504062) (clause 129 of Instructions No. 162n).

These include public commitments to an individual to be executed in cash in the amount established by the relevant law, other regulatory legal act or having the established procedure for its indexation.

Exception is payments physical lickprovided for by the status of state (municipal) employees, as well as persons replacing the state positions of the Russian Federation, government positions of the constituent entities of the Russian Federation, municipal positions, employees budgetary institutions, servicemen passing military service By call (possessing the status of military personnel undergoing military service), persons studying (pupils) in state (municipal) educational institutions.

Monetary obligations provide for the duty of the recipient of budget funds to pay budget, physical and legal entities Due to the funds of the budget, certain funds in accordance with the conditions of civil transaction concluded under its powers, or in accordance with the provisions of the Law, other legal act, the terms of the contract or agreement.

In the last issue of the magazine * we considered the provisions regulating the procedure for taking into account the monetary commitments of state (municipal) institutions. From this article, you will learn how to keep accounting these obligations in "1C: Public Institution Accounting 8", including when changing their volume and re-registration, as well as how to form account registers in the program.

Accounting received monetary obligations

In the program "1C: Accounting of the State Institution 8" accounting of monetary obligations is carried out on accounts:

• 502.12 "Accepted monetary obligations for the current financial year";
• 502.22 "Accepted monetary obligations for the first year following the current (for the next fiscal year)";
• 502.32 "Accepted monetary obligations for the second year following the current (for the first year following the next)";
• 502.42 "The accepted monetary obligations for the second year following the next".

According to the instructions on the use of EPSBU on accounts 502.12, 502.22, 502.32, 502.42, analytical accounting is established in the context of the obligations received (by subconto Accepted commitments Type Directory), types of expenses (by subconto KEC Type Directory codes economic classification (KEK)) and facial accounts (by subconto Sections of personal accounts Type Directory), as well as by types of financial support activities (KFO) and classification features of accounts (CPP) according to the structure of the work plan of the institution.

For accounts set the number of the operations of Operations "9". This means that in the wiring to account will be set by the issue of operations of operations 9, the account operation will be reflected in the Journal of Authorization No. 9.

Registration of monetary obligations

The program "1C: Accounting of the State Institution 8" to reflect on accounts accounts to the amount of monetary obligations of the current year applies to the Institution .

The document can be entered both independently and on the basis of documents:

• Buying materials (on the way);
• Buying materials;
• Purchase OS (on the way);
• Purchase OS, NMA;
• Purchase NPA;
• Advance accountable person;
• Reflection of salary accounting;
• Third-party company services;
• Accepting OS from account 107 to account 106;
• Customs Declaration for Imports.

When you enter on the basis, the majority of details are filled automatically from the base document. Also automatically populated props Basewhich indicates the corresponding base document.

It will only be indicated Facial account and Section of the personal accountwhich will reflect the cash disposal of the monetary obligation (Fig. 1).

Fig. one

Thus, if the program registered the fact of the receipt of goods, works, services, the document "Accepted Monetary Obligation" can be introduced on the basis of admission documents.

Also accounting records for making monetary obligations can be formed when the above documents are conducted, which registers the receipt of goods, works, services.

Method of registration of monetary obligations - to form automatically or not posting or documents Accepted monetary obligation - Worth in Settings for accounting parameters (menu Accounting - setting up accounting parameters, interface Full) On the tab Input den. obligations.

Note!If on the relevant commitment (element of the reference book Contracts and other foundations of obligations) The monetary obligation is already registered (before) on the amount of advance, then in the automatically formed document Accepted monetary obligation You should reduce amounts worth up to advance.

To register a monetary obligation to the amount of an advance provided for under the terms of the contract, as well as in other cases, the document Accepted monetary obligation Entered independently.

When entering a new document Accepted Monetary Obligation Document Date It is set to an equal working date of the program, it can be changed. Document Number Assigns automatically when recording a document.

Institution - indicates the institution that has committed.

If the accounting is in context Sources of Financial Systems (Balances)To form wiring should be specified Source of Financial System (IFO).

The document provides for the design of one operation - The adoption of the monetary obligation of the current year. In accordance with it, corresponding accounts are indicated that will be reflected in the wiring formed during the document:

• Debit account - 502.11 "Declared commitments for the current fiscal year";
• Credit account - 502.12 "Decaded monetary obligations for the current financial year."

The document should indicate the details of the primary document - grounds for making a monetary liability and the amount of obligations in the context of expenses (Fig. 2).

Fig. 2.

As noted above, in the program "1C: Accounting of the State Institution 8" on account of 502.12 "The monetary obligations for the current financial year", as well as in account of 502.11 "Associated obligations for the current financial year" is being analytical accounting on personal accounts (by subconto Sections of personal accounts Type Directory). This allows you to track the entire chain of the estimation of the estimate (FCD plan) from the limited LBA (approved estimated, planned purposes) before the cash payment.

Therefore, in document Accepted monetary obligation Show Facial account and Section of the personal accountwhich will reflect the cash disposal of the monetary obligation.

The table indicates:

• Kfovo - choose the code of financial support;
• Section of the personal account - choose a partition of the personal account, according to which the commitment is taken into account;
• CPS, KEK. - Specify codes budget classification and the Kward for which the obligation is made;
• Treaty or other basis of the occurrence of obligations- From the relevant directory to choose the basis for making a monetary obligation.

If an additional analytics are underway in the institution for purposes, activities, additional classification, the visibility of details should be included Objective, Event Code, Additional Classification (paragraph Setting up a list context menu).

Current year - corresponding to the specified cost of expenses Amount of adopted monetary obligation for the current fiscal year.

In the information line TOTAL The outcome of the table is calculated, which we recommend compare with the sum of an advance or base document for making a monetary obligation.

Filled correctly document should be recorded (button Record) and spend (buttons OK or Spend).

When conducting a document, accounting records for making a monetary obligation to reduce the adopted liability of the current year are formed:

Debit 0.502.11.000 Credit 0.502.12.000

From the document, the program forms an accounting certificate (f. 0504833) (Button Accounting information ). According to advance payments, the document Accepted monetary obligation can be introduced on the basis of the contract (element of the reference book Contracts and other foundations of obligations) in which the advance is provided - the document is registered Plan-schedule of financing commitment with the sum of the advance*.

Note: Read more about reflection in the decision-making program (the formation of postings on adoption money) You can read the following rooms in the following rooms.

Changing the amount of monetary obligations

According to clause 311, the instructions for applying the amount of changes in the amount of monetary obligations of the institution adopted in the current fiscal year are reflected in the debit of relevant accounts for analytical accounting accounts 050201000 "Accepted Obligations" and the loan of relevant accounts for analytical accounting accounts 050202000 "Accepted Monetary Obligations". At the same time, the amount of decreases of the adopted monetary obligation is reflected in the way "Red Storn".

To reflect in the program changes in the amount of monetary obligations, you must introduce a new document. Accepted monetary obligation. The new document is conveniently created by copying the document. Accepted monetary obligationwhose amount is required to be changed (see Fig. 3).

Fig. 3.

To increase the amount of the received monetary obligation in a new document, introduce an increase in the amount. To reduce the amount of the adopted monetary obligation in a new document, impose a reduction amount with a minus sign.

Re-registration of monetary obligations

According to clause 310 instructions for applying the EPSBA operation to authorize the obligations of the participant budget process, budget commitments, autonomous Institution (hereinafter referred to as the obligations of the institution) adopted in the current fiscal year are formed taking into account the commitments made and unforced by the establishment (monetary obligations).

If the monetary commitment was made, but this year is not executed, after re-registration of the unfulfilled part of the obligation in the new year, it is necessary to re-register and monetary commitment in the amount planned for execution.

In the program for this, you can copy the appropriate document "Accepted Monetary Obligation" and, if necessary, adjust its amount.

Formation of accounting registers of adopted monetary obligations

Journal of Authorization

According to clause 314 instructions on the use of EPSBU, the accounting of operations with the institution adopted by monetary obligations is carried out in the journal for validation operations on the basis of primary documents (accounting documents) established financial body relevant budget (institution) with a reflection of correspondence on appropriate authorizing budget expenditures provided for for the appropriate type of institution instructions for use Account plan.

In the program "1C: Accounting of the State Institution 8" accounting operations 502.12 "The adopted monetary obligations for the current fiscal year" are reflected in the report Journal of Operationswhich allows you to form Magazine for validation in form 0504071.

Form 0504071 and the order of its completion is established by order of the Ministry of Finance of Russia of December 15, 2010 No. 173n. According to Methodical instructions By formation Operations logs (paragraph 3 of Annex 5 to the order of the Ministry of Finance of Russia of December 15, 2010 No. 173n) Operations Magazines (f. 0504071) are formed on the basis unified form The document in which the name and number of the document being created are recorded.

For formation Magazine on sanctionation In configuring report parameters Journal of Operations You should specify the log number - 9.

It should be noted that Methodical instructions By formation Operations logs do not contain individual instructions on the formation Magazine on sanctionation.

Since the account of 502.12 "The monetary commitment to the current financial year" has been established in the context of the partitions of personal accounts, the report can be obtained separately on a certain facial account (partition of the personal account) by setting as a separator of operations subconto Sections of personal accounts.

Also for the log number 9, you can set the output of the front account in the column Nameby setting as an indicator subconto Sections of personal accounts.

Journal of Operations No. 9 for Authorization You can form separately on account 502.12. For this, the account must be included in the selection (see Fig. 4).

Fig. four

The configuration of the report option can be saved using the button. Save report settings For subsequent use. Saved setting can be applied using the button. Download Report Settings.

Accounting magazine

Analytical accounting by the institution of obligations (monetary obligations) is conducted in Journal accounting commitments, in terms of types of expenses (payments) provided for by the estimated (plan of financial and economic activities) of the institution. Such a norm is contained in clause 320 instructions for the use of EPSBU.

The form of accounting magazine received obligations 0504064 and the procedure for its completion is established by the Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n.

According to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n, the form of 0504064 is called the "Log of Regarding Communications".

According to the methodological instructions on the formation of register registers (paragraph 3 of Annex 5 to the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173N) Log of registration (f. 0504064) applies to the establishment of obligations (monetary obligations) of the current fiscal year.

In the accounting journal adopted obligations (f. 0504064) indicates the basis for making an obligation (monetary obligations) (name, number and document date), accounting number and amount (in rubles, in foreign currency), the date of formulation of the obligation (monetary obligation) for accounting and the date of removal from accounting.

In the program "1C: Accounting of the State Institution 8" for the formation Accounting magazine The report applies (menu Accounting -\u003e Regulated accounting registers -\u003e Registration log).

Log of registration of obligationsyou can form separately on account 502.12. For this, the account must be included in the selection (see Fig. 5).,

Fig. five

The formed report reflects the basis for making a monetary commitment, name, date and number of the contract, contract (reference item Contracts and other grounds for committing commitment), Accounting account number, which reflects the monetary obligation, the amount of monetary obligation, the date of the monetary obligation to record and the date of removal from accounting.

As the amount of the received monetary liability indicates the amount of documents Accepted monetary obligationRegistered in the program "1C: State Institution Accounting 8" on this basis in the period of forming this report.

As the date of the statement of the monetary obligation, the date of the relevant document is indicated. Accepted monetary obligation.

If there is more than one document on the basis for making a commitment Accepted monetary obligation, for example, the amount of advance and the amount of final calculation for the commodity and material values \u200b\u200b(performed works provided), then the date of the first document will be shown Accepted monetary obligation.

As the date of removal of the monetary obligation from accounting, the date of the cash disposal is the date of the relevant document (documents) (Fig. 6).

Fig. 6.

In graf Note The dates and amounts of documents on the execution of the relevant monetary obligation are indicated.

Lines of graph Note The program allows you to decipher. You can do it by double clicking the left mouse button: the appropriate document opens Cash Consumption Application Payment order, Cash disposal.

Also on account 502.12, you can form any standard reports.

The program reflects the data on account 50202 in the autofill the regulated reports "F. 0503128, a report on adopted budget obligations "," F. 0503138 ", a report on the received expenditure obligations on income-generating activities" and "F. 0503738, Report on the obligations adopted by the institution. "