Calculate daily allowance in 1s 8.3. Accounting info. Special territorial conditions

At the beginning of 2014, in terms of budgetary financing, a restriction on the amount of purchases under direct contracts of up to 100 thousand rubles came into force. And at the beginning of 2015, a new concept “assumed obligations” appeared in the accounting of state institutions. This concept implies that the institution accepts obligations for the amount of the future contract or agreement. A notice is posted in the Unified Information Network indicating the amount available, as well as the subject of the contract (agreement). And, initially, the exact amount and the supplier are unknown, but the accountant is obliged to take obligations before the placement. In this article, we will consider the entire algorithm for working with the assumed obligations in the 1C: BSU program 8 ed. 2.0.

To register the assumed obligations, as in the case of direct contracts, we begin the work by creating new elements in the directory "Agreement or other basis for the emergence of obligations":

We choose the type of contract - "With a supplier":

As with direct contracts, you need to check the box "Accounting for the subject of the contract":

After setting this flag, the field "Concluded by the results of tender procedures" will become available for editing:

When you check the box in this field, the form changes, the obligatory field “Counterparty” disappears (because the competitive procedures imply the presence of several participants and the supplier who will become the winner is unknown in advance). Additional fields for setting flags also appear:

Note only the requisite "Concluded on the basis of the results of competitive procedures."
Then we fill out the document in the usual way. The type of obligation (primary document), select "Notice":

After saving the contract, we take obligations by creating on the basis of the document "Registration of obligations and information under contracts":

We fill in the document with the necessary data for the initial maximum amount, which is indicated in the notice to the auction (the "Counterparty" requisite must be left blank, since the counterparty is unknown at the time of posting the message about the auction):

Note that the commitment type is automatically Committed In.
Let's go to the " Accounting transaction", Select the standard operation" Registration of obligations ", remove the flag from the requisite" Budget data with details by KOSGU ":

After the document is posted, the following transactions are formed for the assumed obligations:

This completes the preparatory operations of the accountant for the competitive procedures.
In general, competitive procedures are the process of identifying a winner for the provision of services or the supply of goods with a maximum amount limitation. Therefore, such procedures can have two outcomes: the winner is determined or the competitive procedures are completed without a winner. In turn, if the winner is determined, then two options can be envisaged: the winner is determined for the entire initial maximum amount, or the competitive procedures are ended with savings (the final amount is less than the initial maximum amount).
Let's take a look at everything in order. possible options.
After the end of the competitive procedures, we begin the registration of the result. To do this, refer to the contract that was created before the publication of the notice. Let's open the element for modification:

Set the flag in the position "Competitive procedures completed":

Now we will consider different options for the end of trading.
1. Competitive procedures have been completed with the determination of the winner.
We set the switch in the requisite "Conclusion of the contract" (means that as a result of competitive procedures, the winner has been determined). After setting the switch, the form changes, additional fields become available for filling on it:

In the "Counterparty" attribute, select or create a new item of the "Contractors" catalog. In the requisite "Obligation type" we change the type primary document to the "Agreement" (since the amount and the supplier of services or goods are already known):

We indicate the date of the contract:

We save the element, then register it on the basis of a contract of obligation:

It is not a new document that is formed, but an adjustment of the existing one, the “Changes” column appears in the tabular section of the document. This column is necessary to reflect the savings (if the amount of the contract with the supplier is less than the declared initial maximum amount):

If the contract is concluded with savings, in the "Changes" column in the "Amount" line, the amount of savings is written with a "minus" sign (the amount in the last column is recalculated by the program):

When conducting, the document generates the following account movements:

If the contract was concluded for the entire initial maximum amount, the column must be left unchanged (empty).
2. And the second option for the end of the auction - the winner has not been determined, or the auction was not held.
We will also refer to the contract that was created before the publication of the notice, and open the element for modification. In the form, set the flag in the requisite "Tender procedures completed" and the switch in the requisite "Withdrawal from the contract":

It is also necessary to register obligations on the basis:

When an obligation is formed with the outcome of the auction without determining the winner, the quantity and amount of the position are automatically reversed in the column "Changes"
After this document is posted, the following transactions are generated:

The entire amount of the assumed obligations is canceled.
The article discusses all possible options for the outcome of trades, shows the algorithm for registering obligations, formed the necessary chain of documents.

Accounting for liabilities in budgetary institutions in 1C produced in accordance with regulationsregulating given view accounting. Consider the specifics of the application of this popular accounting program.

Accounting for liabilities in budgetary institutions: basic accounting accounts

1C program - convenient tool accounting automation. Government agencies can use a special version of this solution - "Accounting of a public institution", which is adapted to the requirements of regulations governing accounting in organizations budgetary system, namely, orders of the Ministry of Finance of the Russian Federation:

• dated 01.12.2010 No. 157n (establishes a list of accounting accounts common for all institutions);
• dated 06.12.2010 No. 162n (establishes a list of accounting accounts for state institutions - based on the list by order No. 157n);
• dated 16.12.2010 No. 174n (establishes a list of accounts for budgetary institutions);
• dated 23.12.2010 No. 183n (establishes a list of accounts for autonomous institutions).

Accordingly, all accounts that are approved by these regulations are included in the basic 1C solution. At the same time, depending on the settings that are specified at the start of using the program, a certain selection of accounts for a specific type of institution is automatically selected.

The main accounts of accounting, which are used by institutions of the budgetary system to draw up transactions for obligations:

• 0 501 00 000 - "Limits of budgetary obligations" (used only by state institutions);
• 0 502 00 000 - "Commitments" (used by all types of state and municipal institutions - autonomous, budgetary and state-owned);
• 0 502 01 000 - “Accepted budgetary commitments” (used by all types of institutions);
• 0 502 02 000 - "Committed monetary obligations" (used by all institutions);
• 0 504 00 000 - "Estimated appointments" (used by all institutions);
• 0 506 00 000 - "The right to commit" (used by all institutions);
• 0 507 00 000 - "Approved amount of funding" (used by budgetary and autonomous institutions);
• 0 508 00 000 - "Security received" (used by budgetary and autonomous institutions).

Consider a number of practical nuances characterizing the use of the 1C program to reflect transactions related to the obligations of budgetary institutions.

Making commitments

Direct acceptance of obligations by the institution can be reflected in the 1C program using the document "Monetary Commitment Accepted". The document reflecting in the register the record on the acceptance of acquisitions for accounting can be formed using templates offered to the user that correspond to specific grounds for the occurrence of the obligation, for example, "Acquisition of OS" or "Payroll".

When entering data on operations, you can use the function of the 1C program "Input based on". It involves the creation of one document based on the data of another (it allows you not to enter the same information into the program several times). For example, having created a document for the purchase (posting) of goods and materials (indicating all information about a specific purchase), you can use the button "Create on the basis" located in the same document. If you click on it, then from the drop-down list you can select the option "Committed monetary obligation". After that, 1C will automatically generate (based on the information provided in the original document) a new document, which will reflect the fact of the commitment.

In turn, using a document that reflects the fact of making commitments, you can form a document containing information about the posting of certain values.

If you select any of the templates, then the main part of the details in the accounting register will be set by the program automatically - including postings using the correspondences of those accounts that we have considered above.

For example, the fact that an institution has accepted an obligation to pay for work and services can be reflected by correspondence:

• Дт 1 501 13 226 (this account is derived from account 0 501 00 000 and reflects the fact of acceptance of obligations to pay for works and services by the institution within the limit for the current financial year);
• Кt 1 502 11 226 (this account is derived from account 0 502 01 000 and reflects the fact that the institution itself has made budgetary obligations to pay for work and services for the current financial year).

IMPORTANT! When registering an obligation represented by an advance payment, the function "Create on the basis" will be unavailable for documents for the receipt of goods (services), since there will be no corresponding posting document. As a rule, with advance payments to the counterparty, manual entry of details into the document in 1C is used, which registers the fact of the occurrence of a monetary obligation.

Analytical accounting

The next notable feature of 1C is the implementation analytical accounting for obligations. The program allows you to keep this record for the following analysts:

• undertaken commitments;
• types of expenses;
• personal accounts;
• types of financial support.

Accounting according to the first analytics involves the reflection in 1C of information about the grounds for the institution of the obligation. For example, the obligatory basis will be the contract under which the obligation was accepted. The corresponding agreements are registered in a separate 1C directory - "Agreements". Subsequently, they must be selected from the appropriate directory when entering a document related to a specific contract.

As a view economic classification most often, a code is selected according to the KOSGU list (in the case of autonomous institutions, an internal code generated in accordance with local regulations). All relevant codes must be included in the databases of the accounting program under consideration.

Analytics for personal account assumes reflection in 1C registers of specific sections personal accountthat takes into account the institution's commitment.

The type of financial security is selected according to the list given in clause 21 of the instructions for order No. 157n. In this case, the codes denoting the type of financial security can be selected from the directories included in the 1C databases.

Reflection of operations in logs

Documentation of transactions related to obligations should be carried out in special journals - authorization, as well as accounting for the obligations assumed (paragraphs 317, 320 of the instructions for order No. 157n). In the 1C program, the possibilities for the formation of the corresponding registers are implemented.

In the case of the authorization log, 1C allows you to generate an appropriate accounting document:

• on the basis of the primary used by the institution;
• with correct application of accounts reflecting liability authorization procedures.

Regarding the journal of accounting for the assumed obligations, 1C allows you to create it with the indication:

• grounds for making a budgetary commitment;
• the cost of the obligation;
• the date of registration of the obligation or its deregistration.

IMPORTANT! If the volume of obligations already assumed by the institution changes, then in order to reflect the corresponding change in the accounting registers, you must create a new document "Accepted monetary obligation" (for convenience, you can copy the original one). Moreover, if the original obligation is increased, then a new document is created for the positive difference between the original and changed obligation; and if the obligation decreases, then in this document a similar difference should be reflected with a “-” sign.

The capabilities of the 1C program in the version adapted for accounting in state and municipal institutions, of course, are not limited to the options we have considered. In total, the program contains opportunities for using more than 170 varieties of various accounting documents, through which the user can reflect about 1,000 varieties in the accounting registers business transactions... For each of them, the correspondence of accounting accounts is recorded, assignment to a particular class of operations is established based on analytical grounds, the data that is necessary for the formation of the primary is determined.

Outcomes

The 1C program in the version adapted for accounting by state and municipal institutions allows you to keep an effective record of the institution's obligations using the required accounts, correspondence, as well as analytical distribution of ledgers. The program has everything necessary tools to ensure the compliance of the accounting of the institution's obligations with the requirements of Order No. 157n, as well as the corresponding normative acts.

You can familiarize yourself with other features of the 1C program in the articles:

How are budgetary obligations different from monetary ones? To what extent should state institutions reflect the obligations, and to what extent - budgetary and autonomous institutions? What postings are made in this case? These and other questions are answered by the "Accounting Online" expert on budget accounting (You can ask her a question in the forum section "").

Types of institutions

As you know, Federal Law No. 83-FZ of 08.05.10 “On Amendments to Certain legislative acts Russian Federation in connection with the improvement of the legal status of state (municipal) institutions ”radically changed the principles of functioning of budgetary institutions. On the basis of the previously operating budgetary institutions, state, budgetary and autonomous institutions were created.

These types of state (municipal) institutions are enshrined in Art. 9.1 Federal law dated 12.01.96 No. 7-FZ "On Non-Commercial Organizations" (hereinafter the Law No. 7-FZ). The Ministry of Finance of Russia has developed its own accounting rules for each type of state (municipal) institution.

So, before the transition to financial support through subsidies budgetary institutions remained recipients of budgetary funds, and they were fully covered by budgetary legislation. After the transition to financial support through subsidies, budgetary institutions lost the status of recipients of budgetary funds, and in their activities they are guided by the Law on Non-Profit Organizations No. 7-FZ, as well as the "Instructions for the Application of the Unified Chart of Accounts ...", approved by order Of the Ministry of Finance of Russia dated 01.12.10 No. 157n (hereinafter Instruction No. 157n), as well as "Instructions for the application of the chart of accounts accounting budgetary institutions ", approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter Instruction No. 174n).

Autonomous institutions, as well as budgetary ones, are not recipients of budgetary funds. Their legal status is determined The Civil Code and the Law on Autonomous Institutions dated 03.11.06 No. 174-FZ. Accounting rules for autonomous institutions are established by Instruction No. 157n, as well as “Instruction on the Application of the Chart of Accounts for Autonomous Institutions”, approved by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n (hereinafter Instruction No. 183n).

Features of the legal status of state institutions are defined in Article 161 of the Budget Code, as well as in separate provisions of Law No. 7-FZ. Financial security the activities of a state institution are carried out at the expense of the corresponding budget of the budgetary system of the Russian Federation on the basis of budget estimates (clause 2 of article 161 of the RF BC). Budgetary institutions keep their accounting records in accordance with Instruction No. 157n and “Instruction on the Application of the Chart of Accounts for Budgetary Accounting” approved by order of the Ministry of Finance of Russia dated 06.12.10 No. 162n (hereinafter Instruction No. 162n).

At the beginning of 2013, the Ministry of Finance of Russia issued a letter dated 21.01.13 No. 02-06-07 / 155, where it gave a number of recommendations concerning primarily the recipients of budgetary funds, that is, state institutions. However, in the opinion of the Ministry of Finance, budgetary and autonomous institutions should also reflect the obligations assumed, including monetary ones, taking into account the recommendations given in the letter.

How are budgetary obligations different from monetary ones?

The concept of budget and monetary obligations given in article 6 of the Budget Code:

budgetary obligations - expenditure obligations to be fulfilled in the corresponding financial year;

monetary obligations - the obligation of the recipient of budget funds to pay to the budget, natural person and a legal entity at the expense of the budget, certain cash in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of his budgetary powers, or in accordance with the provisions of the law, otherwise legal act, the terms of the contract or agreement.

The institution accepts budgetary obligations within the limits of budgetary obligations (estimated assignments) brought to it by concluding state (municipal) contracts, other agreements with individuals and legal entities, individual entrepreneurs or in accordance with the law, other legal act, agreement (clause 3 of article 219 of the BC RF).

According to paragraph 4 of Article 219 of the Budget Code of the Russian Federation, the recipient of budgetary funds confirms the obligation to pay monetary obligations at the expense of the budget in accordance with payment and other documents.

Unlike budget obligations (that is, planned, expected expenses), a monetary obligation arises as a result of the occurrence of conditions that require the institution to fulfill its obligations.

Accounting for liabilities in state institutions

Accounting of budgetary obligations is carried out by recipients of budgetary funds in accordance with the provisions of Instruction 157n and Instruction No. 162n.
According to paragraph 140 of Instruction No. 162n to the adopted budgetary obligations of the current fiscal year include expenditure commitments provided for execution at the expense of the corresponding budget in the current financial year, including accepted and unfulfilled budgetary commitments of previous years.

In a letter dated January 21, 2013 No. 02-06-07 / 155, the Ministry of Finance indicates the extent to which budgetary obligations should be reflected in the accounting records:

• obligations under state (municipal) contracts (agreements) for the supply of products (performance of work, provision of services), as well as obligations under state (municipal) contracts (agreements) adopted in previous years and not fulfilled as of the beginning of the current financial year, subject to execution at the expense of the funds of the corresponding budget (budgetary appropriations) in the current financial year are reflected in the budget accounting in the amount of concluded contracts, agreements;

It should be noted that from January 1, 2013, budgetary obligations arising on the basis of government contracts and contracts outstanding as of January 1, 2013 should be accounted for as part of the obligations of the current financial year. That is, in 2013, on account 50201, budgetary obligations adopted in the past, 2012, can be taken into account.

• labor remuneration obligations - in the amount of approved limits of budgetary obligations;
• liabilities to pay travel expenses (including advance payments) - in the amount of accrued liabilities (payments);
• obligations to pay taxes, fees, duties, contributions, including obligations to pay insurance premiums to state extrabudgetary funds, - in the amount of accrued obligations (payments);
• obligations to compensate for harm caused by the institution in the course of its activities, as well as other payments stipulated by court decisions that have entered into legal force, provided for execution at the expense of the relevant budget in the current financial year - in the amount of accrued obligations (payments).

Unlike budget obligations (that is, planned, expected expenses), a monetary obligation arises as a result of the occurrence of conditions that require the institution to fulfill its obligations. Monetary liabilities arise as a result of the institution's budgetary commitments.

Reflection in the budgetary accounting of the accepted monetary obligations is carried out in accordance with paragraph 141 of Instruction No. 162n. The credit of the account by the recipient of budgetary funds shall reflect the amounts of the institution's monetary obligations assumed within the limits of budgetary obligations (budgetary appropriations), estimated assignments approved for the corresponding period, as well as the amount of changes made to the amount of accepted monetary obligations, in correspondence with the debit of the corresponding accounts of the analytical accounting for account 050201000 "Commitments".

Example

The institution has entered into an agreement for information technology support of the software product. The following business transactions are reflected in budget accounting:
1. Reflected budgetary commitments for other services in the amount of the cost of services under the contract:
Debit 1.501.X.3.226 Credit 1.502.X.1.226
2. The accepted monetary obligations for other services are reflected in the amount of the accepted monetary obligations (invoice for payment, act of completed work (services rendered), etc.):
Debit 1.502.X.1.226 Credit 1.502.X.2.226
3. A settlement was made with the supplier for the work performed (services rendered):
Debit 1.302.2.6.830 Credit 1.304.0.5.226

Accounting for liabilities in budgetary and autonomous institutions

As follows from the letter of the Ministry of Finance of Russia dated 21.01.13 No. 02-06-07 / 155, budgetary and autonomous institutions reflect the obligations assumed, including monetary ones, in the manner established by Instruction No. 174n, as well as Instruction No. 183n. In this case, institutions should take into account the provisions of paragraphs 1 and 2 of the letter of the specified letter of the Ministry of Finance.

Budgetary and autonomous institutions should, first of all, pay attention to the following points in terms of reflecting the assumed obligations in accounting:

• public regulatory obligations to individuals provided for execution at the expense of the corresponding budget in the current financial year are reflected in accounting in the amount of accrued public regulatory obligations (payments);
• obligations to provide subsidies from the relevant budget to budgetary and autonomous institutions to reimburse the normative costs associated with the provision of state (municipal) services (performance of work) by them in accordance with the state (municipal) assignment - in the amount of the concluded agreements;
• obligations to provide subsidies from the relevant budget to budgetary and autonomous institutions for other purposes:

In the amount of contracts (agreements) concluded on the provision of a subsidy, unless another basis for providing a subsidy for other purposes is provided for by regulatory legal acts,

Within the limits of the budgetary obligations of the relevant budget for the specified purposes, if, in accordance with regulatory legal acts, the basis for the provision of subsidies for other purposes is not the conclusion of relevant contracts (agreements);

• obligations to provide from the relevant budget budgetary and autonomous institutions, as well as state (municipal) unitary enterprises of subsidies for the implementation of capital investmentsstipulated by the agreement (contract), provided for execution in the current financial year - in the amount of the concluded agreements (contracts).

The adoption by a budgetary (autonomous) institution of the corresponding expenditure obligations (within the limits of the announced planned assignments) is reflected as follows:

Debit 0.506.X.0.200,300 Credit 0.502.X.1.200,300

Acceptance by a budgetary (autonomous) institution of monetary obligations (within the limits of accepted expenditure obligations) on the basis of primary accounting documents (time sheet, invoices, acts, invoices, etc.) is reflected as follows:

Debit 0.502.X.1.200,300 Credit 0.502.X.2.200,300

From 01.01.2011, all state (municipal) institutions, regardless of their type (state, budgetary and autonomous) must keep records of not only budgetary, but also monetary obligations. Moreover, if everything is more or less clear with budget obligations, then there are still more questions than answers regarding monetary obligations. So what is the difference between them, and how to keep track of them and reflect them in the program?

A budget obligation arises on the basis of, for example, a business agreement concluded by a government agency and another organization and reflects the planned expenses for a certain period within the approved limits. The monetary obligation, according to Art. 6 of the Budget Code of the Russian Federation is “the obligation of the recipient of budgetary funds to pay to the budget, an individual and a legal entity at the expense of the budget certain funds in accordance with the fulfilled conditions of a civil transaction concluded within the framework of his budgetary powers, or in accordance with the provisions of the law , other legal act, the terms of an agreement or agreement. " It follows from the above that such an obligation must be registered when, according to the terms of the contract, we must already pay some amount. It also shows that monetary, as well as budgetary, obligations can arise both in settlements with individuals and legal entities, and with the budget. Let's look at a few examples.

Example 1.

On July 7, the school enters into an agreement with a contractor to renovate the canteen on total amount in 250 thousand rubles. According to the terms of the contract, within 7 days from the date of signing, an advance payment of 30% of the contract amount is required, which was done on July 10. And on July 31, the repair work was accepted according to the act, the contractor was transferred the rest of the funds in the final settlement. In such a situation, the reflection in the accounting can be as follows:

On July 7, a budget commitment was made current year for the amount of the contract (250 thousand rubles):

Debit KRB 1 50113 225 - Credit KRB 1 50211 225;

On July 10, a monetary obligation for the current financial year was made to pay an advance in the amount of 75 thousand rubles:

Debit KRB 1 50211 225 - Credit KRB 1 50212 225;

On July 31, a monetary obligation for the current financial year was accepted to pay the remainder of the contract amount of 175 thousand rubles. according to the act of work performed:

Debit KRB 1 50211 225 - Credit KRB 1 50212 225.

Budgetary and monetary obligations are closely related to each other, and usually monetary obligations arise after the adoption of the budget, but in accounting policy institutions can be fixed and a different order of their following. A prime example of this is accounting for payroll and tax liabilities.

Example 2.

Salaries to teachers and school staff are paid 2 times a month: on the 26th - an advance payment for the current month and on the 10th - the calculation for the previous one. Reflection in the account:

On July 26, a monetary obligation of the current year was made in the amount of an advance for the first half of the month - 200 thousand rubles:

Debit KRB 1 50211 211 - Credit KRB 1 50212 211;

On July 31 (the moment of calculating wages), a budget obligation for the current financial year was accepted for wages per month in the amount of 500 thousand rubles:

Debit KRB 1 50113 211 - Credit KRB 1 50211 211;

On July 31, a monetary obligation for the current financial year was made to pay the remaining amount wages in 300 thousand rubles:

Debit KRB 1 50211 211 - Credit KRB 1 50212 211.

Monetary obligations for settlements with the budget, as well as for one-time purchases of materials, fixed assets or services arise at the time of accrual accounts payableunless otherwise provided accounting policies institutions. And, of course, any obligations can be accepted only within the limits approved for the year.

In the configuration "1C: Accounting of a state institution 8", the accounting of monetary obligations is implemented in the form of a special document (starting with release 1.0.5.2). It is available for self-filling in the "Recorded Obligations" journal, for example, in the case of issuing funds for a report or when calculating salaries and taxes. In addition, unlike the Accepted Budget Commitment document, documents for registering monetary obligations can be entered on the basis of documents for the purchase of materials, fixed assets or services. Filling it out is not much different from the document "Accepted budgetary commitment"; the amount is recorded only for the current fiscal year.

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Comments (1)

RU, Nizhny Novgorod

Information Technology

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