Report on the target use of funds who leases. A report on targeted use to fill in charge or on a cash method, based on how many funds did and spent? The procedure for filling in the lines of a report on the target use of funds
Report on target use Received funds
(Form N 6)
131. Non-commercial organizations in the report on the targeted use of the funds obtained reflect data on the main (statutory) activities on the balances of funds previously received as entrance, membership, voluntary contributions, data on admission (subject to admission) of these funds during the reporting period, their expenditure During the reporting period and remains at the end of the reporting period. These data are filled on the basis of data taken into account on the account of the actual expenses related to the activities of the non-profit organization, and written off to reduce target revenues.
In case of exceeding produced in reporting period Expenditures on the existing target means (taking into account the balance at the beginning of the reporting period), the specified difference is reflected in the "balance at the end of the reporting period" in parentheses. At the same time B. explanatory note Explanations are given in connection with this. In the balance sheet, the indicated data is reflected as other current assets.
132. If for individual data, which are significant, in the form of the form N 6 "Report on the targeted use of the funds received", separate articles are not provided, organizations independently determine the necessary decodents and include in the form of a report when developing and adopting additional articles.
Report on the targeted use of funds (hereinafter referred to as the report) is included in accounting reporting Only with public organizations (associations) that do not carry out business activities and are not revolutions for the sale of goods (works, services), with the exception of retired property.
The report reflects the amounts received in the reporting and previous years as entrance, membership, voluntary contributions, and the amount of other income.
In addition, the amount of spent in the reporting and previous years is decoded money.
Codes of lines of the report on targeted funds
We give string codes in accordance with Annex N 4 to the order of the Ministry of Finance of Russia of 02.07.2010 N 66n.The procedure for filling in the lines of a report on the target use of funds
Incoming balance
Row 6100. "The balance of funds at the beginning of the reporting year"This line reflects the amount of target funding funds at the beginning of the reporting year and at the beginning of the previous year.
This is an incoming loan balance of 86 "target financing".
If the organization carried out entrepreneurial activities and received a profit from this activity, the profit residue should also be reflected in line 6100.
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 - Reflects the amount received from the entrepreneurial activity of profits, which is attached to the means of targeted financing.
Section "Received funds"
This section reflects revenues in the form of introductory, membership and voluntary contributions, as well as income from entrepreneurial activity and other receipts in the reporting and previous years.
Row 6210. "Entrance fees",
row 6215. "Membership fee",
row 6220. "Target contributions",
row 6230. "Voluntary property contributionsand donations "
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., according to analytical accounting Incline 86 "target financing".
Note: Contributions can be transferred to a public organization not in monetary form, and in the form of property.
Such revenues are reflected in the debit of account accounts. material values (08 "Investments in fixed assets", 10" Materials ", etc.) in correspondence with credit account 86" Target Financing ".
The amount of contributions obtained in natural form should be reflected in line 6230.
Row 6240. "Profit from income-generating activities"
This line reflects the amount of profit received from the conduct of entrepreneurial activities in the reporting year and in the previous period.
The string 6240 is filled in the report only those non-profit organizations that have been carried out in the reporting and (or) previous years of entrepreneurial activities.
Recall that such organizations use this form When drawing up explanations for annual accounting reporting.
Row 6250. "Other"
This line reflects other receipts that are not reflected in lines 6210 - 6230.
These may be the amount of state aid, the amounts obtained to carry out any specific goals (if they are not introductory, membership, targeted or voluntary property contributions), the amounts obtained as a result of the implementation of fixed assets and other property, etc.
When forming a string of 6250, it is necessary to remember the principle of materiality.
Amounts essential for quantitative or high-quality signs should be reflected in additional decoding lines or in an explanatory note.
Row 6200. "A total of funds did"
This final string for the section "Received funds". It reflects the sum of the rates of 6210 - 6250.
Public organizations that do not carry out entrepreneurial activities (except for the sale of property), the 6200 row indicator should coincide with the loan turnover of 86 "target financing" of the reporting and previous periods.
Section "Used funds"
This section shows the direction of the use of received received by the Public Organization.
Rows 6310. - 6313 "Expenses for target events"
These lines reflect the amounts of expenses produced by the public organization in connection with the activities provided for by its charter.
To decrypt the total amount reflected in line 6310, in the targeted use report of the funds obtained, decoding lines 6311 "Social and Charity Help", 6312 "Conduct conferences, meetings, seminars, etc." and 6313 "Other events."
Initially, the costs of conducting events related to the authorized activities of the organization are formed on the debit of account 20 "Basic Production" in correspondence with accounting accounts with suppliers, contractors and other debtors (accounts 60 and 76). Then these costs are written off at the expense of targeted funding (debit 86 credit 20). Thus, on line 6310 and decoding lines, analytical data of debit turnover on account 86 in correspondence with account 20 are reflected in correspondence with account 20.
When forming a section "Use of funds" it is necessary to remember the principle of materiality.
If the amount on line 6313 "Other events" is essential, you need to add additional lines that decrypt the string line 6313.
They should be reflected, which events were held. Adipration of the string of 6313 can be brought in an explanatory note.
Rows 6320 - 6326 "Contentscontrol apparatus "
These lines reflect the amount of expenses for the content of the public organization. Report form, approved by the Ministry of Finance Russia contains the following decoding lines to line 6320:
- string 6321 "costs associated with payroll (including accrual). It reflects the amounts of accrued wages of workers (including administrative staff and such workers, as premises cleaners, secretaries, etc.) along with the amount of accrued contributions for compulsory pension insurance, compulsory medical and social insurance;
- row 6322 "Payments not related to pay for labor", which reflects other payments to employees of a non-profit organization. If the organization did not produce such payments in the reporting and previous periods, then this line is not filled in the form;
- string 6323 "Expenditure on official business trips and business trips";
- string 6324 "Room content, buildings, road transport and other property (except for repair) ";
- string 6325 "Repair of fixed assets and other property";
- row 6326 "Other".
Thus, when forming rates of 6320 and decoding rows, analytical data of debit turnover on account 86 are used in correspondence with a score 26.
Row 6330. "Acquisition of fixed assetsinventory and other property "
This line reflects the amounts of targeted funding funds used in connection with the acquisition of fixed assets and other inventory-material values.
The indicator of this line is formed according to analytical data of the debit turnover of the account 86 "target financing".
Row 6350. "Other"
This line reflects the amounts of used target funding tools that are not included in other lines of the "Used funds" section.
Row 6300. "Total funds used"
This string is the final for the "Used funds" section.
It reflects the entire amount of targeted funding funds used by the organization in the reporting and previous years.
The indicator of this line is formed as the amount of string indicators 6310 "Expenses for target events", 6320 "The cost of maintaining the control apparatus", 6330 "The acquisition of fixed assets, inventory and other property" and 6350 "Others".
If the organization has not carried out entrepreneurial activities in the reporting and (or) previous years, the line of line 6300 must coincide with the debit turnover of 86 "target financing" for the reporting and last years.
Saldo at the end of the year
Row 6400. "The balance of funds at the end of the reporting year"This is the final string for the report.
It reflects the amount of unused funds for targeted funding received by the public organization in the reporting and previous periods.
The string 6400 is calculated as the amount of the balance of funds at the beginning of the period (Row indicator 6100) and the amount of the funds received (Row Row 6200) per minutes of the amount of the funds used (Row indicator 6300).
The value in line 6400 should be equal to the balance of 86 "target financing" at the end of the period.
If the balance account is 86 debit, then the 6400 row indicator is the negative value and it should be enclosed in parentheses.
An explanatory note should explain the causes of the formation of such a result.
Interconnected indicatorsReport on the targeted use of the funds received
Reporting indicator | What should the coincidence | Under what conditions |
|
Count "For the reporting year" | With an indicator of columns 3 | ||
With graph indicator | |||
Count "For the reporting year" | With an indicator of columns 3 | ||
With graph indicator | |||
Count "For the reporting year" | With an indicator of columns 3 | If at the beginning |
|
With graph indicators | |||
Count "For the reporting year" | With an indicator of columns 3 | If at the beginning |
|
With graph indicator | |||
Count "For the reporting year" | With sum of indicators | ||
Count "For the reporting year" | With sum of indicators | ||
Count "For the reporting year" | With graph indicator | ||
Count "For the reporting year" | With graph indicator | ||
Count "For the reporting year" | With an indicator of columns 3 | If at the beginning |
|
With graph indicator | |||
Count "For the reporting year" | With an indicator of columns 3 | If at the beginning |
|
With graph indicator | |||
Count "For the reporting year" | With sum of indicators | ||
Count "For the reporting year" | With sum of indicators | ||
Count "For the reporting year" | With an indicator of graphic 4 | ||
With graph indicator | |||
Count "For the reporting year" | With an indicator of graphic 4 | ||
With graph indicator |
Example of filling in the target use of funds
In the state of the organization - the NGO chairman and chief accountant are listed.
In 2017, the organization received entrance fees for a total of 300,000 rubles.
In addition, membership fees were received for a total of 500,000 rubles.
The expenses of the organization in 2017 amounted to:
- for conferences and seminars - 500,000 rubles;
- on the remuneration of full-time workers - 100,000 rubles. (including wage - 80,000 rubles., insurance contributions in extrabudgetary funds - 20 000 rubles);
- for the purchase of equipment - 100 000 rubles;
- to pay for rental rooms and communal services - 55,000 rubles;
- on office business trips - 15 000 rubles;
- for repair of fixed assets - 20,000 rubles.
| Name of the indicator | The code | year | year |
| Rest of funds at the beginning of the reporting year | 6100 | 246 | 157 |
| Received funds | |||
| Entrance fees | 6210 | 300 | 30 |
| Membership fee | 6215 | 500 | 600 |
| Target contributions | 6220 | - | - |
| Voluntary property contributions and donations | 6230 | - | 250 |
| Profit from entrepreneurial activities | 6240 | - | - |
| Others | 6250 | - | 150 |
| A total of funds | 6200 | 800 | 1030 |
| Used funds | |||
| Target events | 6310 | (500) | (550) |
including: | |||
social and charitable assistance | 6311 | (-) | (-) |
conduct conferences, meetings, seminars, etc. | 6312 | (500) | (550) |
other events | 6313 | (-) | (-) |
| Costs for the content of the control apparatus | 6320 | (190) | (279) |
including: | |||
payments related to payroll (including accruals) | 6321 | (100) | (125) |
payments not related to pay | 6322 | (-) | (-) |
business trips and business travel expenses | 6323 | (15) | (22) |
| 6324 | (55) | (87) | |
repair of fixed assets and other property | 6325 | (20) | (45) |
| 6326 | (-) | (-) | |
| Acquisition of fixed assets, inventory and other property | 6330 | (100) | (112) |
| Others | 6350 | (-) | (-) |
| Total funds are used | 6300 | (790) | (941) |
| The balance of funds at the end of the reporting year | 6400 | 256 | 246 |
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 a report on the targeted use of the funds received. This is a document that has reflected data on residual funds in the institution's accounts during the reporting period.
The form of this document 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 has this documentWho gives him, and what should be considered when drawing up?
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 in this form, it is necessary to remember that the data should 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.
Report on the target use of the funds received (OKD 0710006) is an application to accounting balance institutions. 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 regulatoryregulating 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 regulatory legal act was approved by special codes of annual accounting reporting, which must be provided by 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 total amount revenues. 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.
A report on the targeted use of the funds obtained demonstrates the receipts of money and the structure of their spending in non-commercial organizations is drawn up in form No. 6, the code for OKD 0710006, according to strictly regulated standards and rules. Also in this accounting register are indicated by money unused during the reporting period. This document is one of the applications to the final annual balance of the institution and is provided to the following authorized instances:
- territorial tax inspections;
- statistical authorities.
Also, the report may request interested third parties to disclose information on the movement of contributions made and highlighted money.
Form No. 6 every year provides absolutely non-profit organizations (clause 2 of article 14 of the Federal Law No. 402 of 12/06/2011) regardless of the accounting system or taxation regime (general or special). Those institutions that are marked in part 4 of Art. 6 402-FZ, has the right to apply simplified form No. 6 of the report on the targeted use of funds, how to fill it, we will analyze specific example For NGOs.
Reporting is surrendered for a three-month period after the end of the reporting year.
Report on targeted funds, form 6
Approved the form by order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n, the order of filling is regulated by the Federal Law of 12/06/2011 No. 402-FZ and the letter of the Ministry of Finance of Russia dated December 29, 2015 No. 07-01-06 / 77013.
How to fill
The report on the targeted use of funds are filled with two columns, illustrating similar data for the current and previous periods (years).
In the section on code 6100 "The balance of funds at the beginning of the reporting period" indicates the amount cash fundsremaining the organization at the end of the previous one and postponed to the beginning current period. This value is on CT account 86 "Target Financing". This indicator also includes a profit gained by NPOs from entrepreneurial activities.
The section in the code 6210 "Received funds" reflects the entire amount of financial revenues for the reporting year, including entrance and targeted contributions, voluntary donations, profits from income-generating activities, government funding, money reversed from property sales.
The "Used funds" section includes the costs of the establishment in the context of the sections of the proceeds:
- 6310 - "Expenses for target events" (social and charitable programs, seminars, conferences and other events).
- 6320 - "Expenses for the content of the control apparatus". These include labor payment (accrual for labor, compensation, stimulating and premium payments), payments not related to fotes (holidays, etc.), compensation for travel costs, costs of building buildings, structures, premises, repair of fixed assets etc. These costs are debited by the implementation of the main activity of a non-profit organization.
- 6330 - "Acquisition of OS, inventory and other property." Here the cost of buying, technical re-equipment, reconstruction, update OS are noted here.
- 6350 - "Other". Financial costs of the debit of account 86 "Target Financing", which have not included in other groups.
Section 6400 "The balance of funds at the end of the reporting year" reflects the magnitude of the unused money at the end of the current (previous) period. If, according to the results of financial and economic activities, the expenditure part exceeds the revenue, the actual inconsistency is entered into parentheses, and the responsible accountant is an explanatory note.
According to Federal law All entrepreneurial objects are developing, and account for accounting on the basis of the accounting records carried out during the year. There is a form 6, which is intended for a report on the targeted use of funds.
Download the reporting form on the target use of funds in the form of OKD 0710006 can be software.
Form 6 is submitted in the Package of General Documents annual reporting. It is imposed on its enterprises that relate to non-commercial. This document was approved by the 66th order from the Ministry of Finance. Apply the form you need together with the rest of the reporting documents no later than three months after graduation tax periodFor which the documentation is drawn up.
The reporting form is classified according to OKD 0710006. The Ministry of Finance on its official resources allows you to download shape, and then fill it with a handwritten or machine method.
The form offered by the Ministry of Finance is optional and can be adjusted with the needs of the enterprise. For example, some sections can add to it if there is a need for them.
What displays a report on targeted use of funds
A report on the targeted use of the funds obtained is a systematic data on which funds were obtained by membership or voluntary contributions, as well as the remnants of these funds on the accounts on the date, which is called reporting. Moreover, the data is shown not only for that period, which is described, but also for the previous one, which allows us to consider the dynamics of the use of funds, their quantities, as well as residues compared to the previous period.
It is worth noting that this report also shows which funds received from budget sources. For example, as help from the state. Not only the remnants of each of the directions at the beginning and end of the period, but also processes of receipt and spending during it.
It is also necessary to indicate that this report serves as a certain addition to the balance as. Some structures in legal order can make a simplified version of this document.
So, it can be concluded that the reporting form number 6 is used in the case when the company has receipts from voluntary, membership, entrance sources, as well as from business activities and even sales of some property. Such revenues, as well as their use, it is necessary to reflect not only in the balance sheet, but also in this reporting form as a certain explanation for the balance sheet items. Also, this report shows where how and how many spend these funds.
Structural decoration
Includes four sections. Each of them is filled. Structural organization It is worth considering closer.
- The 1st part is called the "incoming balance" it shows what means from the above sources has the company to begin this tax period, as well as at the end of the previous period.
- The 2nd part indicates the "received funds". The name speaks for itself, here you reflect all the financial receipts of the company.
- The 3rd part is called "used means". She not only reflects how much it was spent, but also the goals for which costs. The list of targets begins to conduct targeted activities, such as charity, and ends with expenses for holding the management apparatus.
- 4th of the "balance at the end of the year." This section displays those means that the company in this reporting period has not used. That is, which remained in the accounts.
Filling order
The document is filling out, starting with data characterizing the enterprise. Then include data on sections, namely: remains since last year, new arrivals, costs associated with this type of funds, including the target use. budget funds. Currency on all sections and the graph is filled in comprising the result.
It should be noted that there are situations where the amount of expenses exceeds the amount that was obtained. In this case, the result data, as well as all negative indicators, is recorded in parentheses, which indicates a minus amount. Such a situation cannot remain not commented, and it makes clarifications, which describe the reasons for its occurrence and how to cope with it.
The compiled document is assigned by the signature of the Chief Accountant, the person who manages this organization, and also put the date of compilation. The report is entered into a general package of documents and is provided to consideration.
So, a report on the targeted use of funds, being an independent document, still refers to the accounting balance, as it gives certain explanations of his articles. It is served as part of the Cognitive Accounting Reporting, and is drawn up on the basis of the studied reporting period and the one preceded by him.
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