In April 2019, Order of the Ministry of Finance dated February 28, 2019 No. 32n came into force with amendments to Instruction 33n. We talk about changes in the rules for the formation and presentation of quarterly and annual reports by budgetary and autonomous institutions.

Latest changes to Instruction 33n in June 2019

In accordance with Order of the Ministry of Finance 72n dated May 16, 2019, paragraph 6 of Instruction 33n provides for the possibility of submitting reports to the authorized body of centralized accounting, to which the founder delegated the authority to generate consolidated reporting of subordinate institutions.

Useful material in the article

Download the latest edition of Instruction 33n on the procedure for compiling and submitting reports in the legal framework of the State Finance System:

Download the current Instruction 33n in 2019

Experts of the State Finance System constantly update documents in the legal framework when changes are made to legislative acts.

In the form 0503710 in the second section, the detail of the amount of debit turnover for account 0 401 10 13x has been expanded, the following accounts have been added:

• 0 109 80 xxx;
• 0 401 20 xxx.

In form 0503737, the name of column 10 has been changed from “Planned assignments not fulfilled” to “Deviation amount”. This column should now be filled in on line 10, which was not previously required. In this regard, paragraph 45 of Instruction 33n requires that when compiling consolidated reporting, it is required to include in it not the indicators that form line 10, but the data in column 10 on page 10 from the reports of subordinate institutions.

Significant adjustments were made to paragraph 53 of Order 33n, which contains instructions for filling out form 0503721. The new edition states that the indicators of lines 030, 040, 050, 060, 070, 090, 100, 110 are formed as total indicators for income groups in the structure of items KOSGU. For each of them, a decoding “including” is provided, in which institutions indicate data on the subarticles they use. Line 060 is now intended not for all gratuitous receipts from budgets, but only for those of a current nature. For capital receipts, line 070 has been added. It reflects the amount of data on accounts 0 401 10 160. Another line has been added to the “Income” section - this is line 110 for entering the amounts of non-cash gratuitous receipts in the public administration sector, which are reflected in accounting according to KOSGU 190.

The “Expenses” section also provides explanations of “including” for each article of KOSGU in the context of subarticles. Line 210 in the new edition will reflect only gratuitous transfers of a current nature to organizations. For gratuitous transfers of a capital nature, line 260 is now intended. The amount of data on accounts should be entered into it: 0 401 20 280. Expenses on transactions with assets (KOSGU 270) from line 260 will move to line 250, and other expenses (KOSGU 290) will need to be shown in the added line 270.

The names of lines 520 and 530 have changed. Previously, they reflected the net increase in borrowing debt:

• 520 – in front of residents;
• 530 – before non-residents.

In the new edition, these lines show the debt:

• 520 – for internal borrowings;
• 530 – for external borrowings.

The amendments affected the names of some more lines. The line “Net receipt of funds of the institution” will be called “Net receipt of cash and cash equivalents.” The numbering of some lines will also change in the new form. For example, the net change in the cost of manufacturing finished goods will need to be shown in lines 390-392 (previously 380-382).

The most amendments were made to clause 55.1 of Order 33n, which contains instructions for drawing up form 0503723 “Cash Flow Report”. The numbering of lines in the form has been changed; they are assigned not three-digit, but four-digit numbers. In the “Receipts” section, instead of gratuitous receipts from budgets, receipts from all counterparties are reflected, they are divided into two main lines:

• current nature;
• capital nature.

Each line is provided with a breakdown by category of counterparty.

Instead of other income (line 120), the report shows other current income (line 1200) divided into:

• unknown receipts;
• other income;
• sale of current assets.

In the section of receipts from investment operations, proceeds from the sale of inventories will need to be deciphered by type of MH (KOSGU 341-346, 349). In this section in the new edition it will be necessary to show receipts:

• from returns on loans provided (with breakdown);
• from the sale of financial assets (with explanation).

According to the current Instructions, these amounts are taken into account as income from financial transactions.

In the “Disposals” section, gratuitous transfers to organizations will also need to be divided depending on their nature into:

• current;
• capital.

Each position must be deciphered depending on the category of the counterparty.

Disposals due to other payments to personnel should be divided into those paid in cash (KOSGU 212) and in kind (KOSGU 214). Payment under lease agreements in the new form is reflected in the following lines:

• rental of property with the exception of land plots - KOSGU 224;
• lease of land plots – KOSGU 229.

Disposals due to social benefits in the new version should be reflected by categories of recipients and form of payment:

1. To the population: in cash – KOSGU 262, in kind – 263.
2. For former employees: in cash – 264, in kind – 265.
3. Personnel: in cash – 266, in kind – 267.

Disposals due to other payments are detailed depending on the nature (capital or current) and the recipient (organization or individual). In the section of disposals for investment operations, by analogy with receipts, disposals for the acquisition of MH are detailed. This section shows issued borrowings and expenses for the acquisition of financial assets. These disposals are now classified as financial transactions.

Form 0503762, which reflects the results of the institution’s activities in fulfilling the state task, is excluded from the explanatory note. The instructions for filling out form 0503769 “Information on accounts receivable and payable” have been amended. The balance at the beginning and end of the period, as well as turnover, should be reflected indicating the account number in 24-26 digits:

• subarticles of KOSGU from group 500 - for accounts (except for 0 205 00, 0 208 00, 0 209 00, 0 210 10, 0 305 05), for which only a debit balance is allowed;
• subarticles of KOSGU from group 700 - for accounts (except for 0 205 00, 0 208 00, 0 209 00, 0 210 10, 0 305 05), for which only a credit balance is allowed.

For accounts 0 205 00, 0 208 00, 0 209 00, 0 210 10, 0 303 05, for which both debit and credit balances are allowed, the following should be entered:

• in the case of accounts receivable - KOSGU associated with an increase in assets;
• in the case of accounts payable – with an increase in liabilities.

The following does not apply to overdue:

• accounts receivable for accounts 0 205 00 and 0 209 00 in the amount of expected income reflected in account 0 401 40;
• accounts payable for accounts 0 302 24 and 0 302 29 in the amount of the residual value of the right to use NFA as of the reporting date.

In columns 5-8 (change in debt) negative values ​​are allowed, only based on the results of clarifying the estimated values ​​using the “Red reversal” method.

Changes to Instruction 33n from April 2019

At the beginning of 2019, significant amendments were already made to Order 33n of the Ministry of Finance of the Russian Federation related to the introduction of federal accounting standards. Many reporting forms and guidelines for filling them out have been adjusted. The latest changes to Instruction 33n, adopted on February 28 and came into force on April 8, 2019, are minor and relate only to the reporting format.

Rules for submitting reports in 2019, taking into account changes

In accordance with paragraph 6 of the previous edition, institutions could send completed reporting forms to state or local authorities performing the functions of the founder, or to the financial authority of a public legal entity on paper or electronically.

Starting from the first quarter of 2019, all financial statements of budgetary and autonomous organizations are generated only in the form of an electronic document and certified by an enhanced qualified electronic signature of the head or authorized person. The finished file is transmitted via telecommunication channels or presented on removable media.

Submitting a quarterly or annual report on paper is permitted in two cases:

1. If the organization does not have the technical conditions for generating and submitting an electronic report.
2. If the legislation of the Russian Federation for a given organization allows the preparation and storage of reports only in paper form.

If regulations provide for the submission of a paper report, in addition to the founder or financial authority, to another person or authority, the institution must, at its own expense, make a paper copy of the generated electronic document. Notification of receipt of reporting is sent to a budgetary or autonomous organization in electronic form.

Minor adjustments have been made to clause 11, which provides for the procedure for correcting errors. The previous edition stated that errors in reporting could be identified by the institution itself or the founder. The new edition states that errors can be discovered during the inspection; who will conduct it is not specified. Reporting can be submitted to both the founder and the financial body of a public legal entity, from whose budget the institutions receive subsidies. In this case, the financial authority has the right to check the forms received, which is provided for by the new wording.

Changes to Instruction 33n in 2018

The use of these regulatory documents in accounting became possible thanks to amendments made to the instructions:

• 157n – for all public sector organizations;
• 162n – for authorities and government institutions;
• 174n – for budgetary organizations;
• 183n – for autonomous institutions.

The names and purposes of accounts have been changed, old, unused ones have been removed, and new ones have been added. Many accounts have been detailed, and serious adjustments have been made to KOSGU. With such amendments, it is impossible to submit annual reports for 2018 using the previous forms. The Ministry of Finance has revised Instruction 33n, intended for budgetary and autonomous institutions. Next, see how the reporting forms and the rules for filling out and submitting them will change.

Changes in reporting due to amendments to instructions

Report 0503730 – balance

In section I of the asset, it is no longer necessary to separate out real estate, especially valuable, other movable property and leased items from the total value of the fixed assets. Detailing for intangible assets and, accordingly, for depreciation has been removed. Of the investments in fixed assets, only non-current ones are now allocated. The detailing of material inventories has changed. From the total cost, non-current ones should now be distinguished. New lines have been added to the section:

• rights to use NFA (including long-term);
• deferred expenses (transferred from liabilities).

In Section II, the details of financial investments have been changed. Now it is necessary to allocate only long-term ones from the total amount. Otherwise, information about accounts receivable is now distributed in this section. It is divided into two groups:

• by income - bl/accounts 0 205 00; 0 209 00;
• for expenses - bl/accounts 0 208 00; 0 206 00; 0 303 00.

In each group you will need to highlight long-term debt. Account 0 210 06, used for settlements with the founders, was transferred to liability.

These amendments are relevant for form 0503830 - the balance sheet, which is drawn up in the event of reorganization and liquidation of the institution, as well as for report 0503773 - on changes in the balance sheet currency.

Certificate of property and liabilities on off-balance sheet accounts to the Balance Sheet

Detailing has been removed in the reference:

• property received for use;
• material assets paid and received centrally;
• material reserves;
• prizes and cups;
• property transferred into trust management;
• property transferred for rent and free use.

In line 21, the limit price of 3,000 rubles has been removed. for OSs that are immediately put into service. Based on the federal standard, in 2018, OSes worth up to 10,000 rubles are written off upon commissioning.

Help form 0503710

In order to complete this report, an addition has been made stating that the indicators are entered without taking into account transactions for which errors from previous years were identified and corrected in the current year. The following accounts should not be included in the report:

• 0 401 18;
• 0 401 19;
• 0 401 28;
• 0 401 29;
• 0 304 84;
• 0 304 94;
• 0 304 86;
• 0 304 96.

Columns 2-5 of Section 1 are formed before regulatory operations to close accounts, and columns 6-13 - after the end of the financial year.

Section 2 has been added to the form, which should provide a breakdown of the cost of services or work attributed to the decrease in the financial result of the current year.

Liability report 0503738

This form clarifies the procedure for filling out column 5 “Accepted obligations”. Data should be entered from the synthetic account 0 502 17 “Liabilities accepted for the current year”, taking into account analytics.

Financial results report 05030721

This form does not take into account transactions for which errors from previous years were identified; data is not taken from the same accounts as in f.05030710. Two more accounts are excluded from this form: deferred income and expenses. In the “Income” section for KOSGU 120 (income from property), 130 (from the provision of paid services), 140 (forced seizure), it is possible to add lines for decoding. This was done because the KOSGU data are detailed in the current version of Directions 165n.

Edited by KOSGU for other income. In the section “Operations with NFA” it is taken into account that the write-off of assets and the calculation of depreciation are carried out in 2018 according to different KOSGU.

Other reports

Several reports suggest minor changes to the draft order:

1. Cash flow statement (0503723). In the “Receipts” section for KOSGU 120, 130, 140, lines for detail are provided, and codes for other income have been updated.
2. Report 0503762 on the results of activities to fulfill the state task. The procedure for filling out columns 5 and 7 is specified. In column 5 you need to indicate financial support for each type of service. If the plan contains only natural indicators, the security has not been distributed, the total amount is paid. Column 7 indicates the actual cost for each type of service. If such records are not kept, the total amount is also filled in.
3. Report 0503768 about the movement of the Popular Front. OS groups have been changed, investment real estate, biological resources have been added, buildings and library collections have been removed. Sections “Impairment of fixed assets” and “Right to use assets” have been added. The section “Real estate and particularly valuable property” has been removed.

Previously, changes to Instruction 33n were made by Order of the Ministry of Finance dated 03/07/2018 No. 42n:

• in the “Institutional Income” section of Form 0503737, column 8 now reflects data on the institution’s income, the planned assignments for which were fulfilled as a result of exchange transactions without cash flow;
• forms 0503738 and 0503769 must now be submitted as of July 1, October 1 and January 1 of the year following the reporting year (i.e., forms for the 1st quarter of 2018 do not need to be submitted);
• column 3 in section 4 of form 0503775 is now formed on the basis of data from the corresponding analytical accounts of account 050207000 “Accepted obligations”, reflected in correspondence with the credit of account 050201000 “Accepted obligations”.

The procedure for submitting financial statements in 2018-2019

Accounting reports are submitted by state (municipal) budgetary and autonomous institutions in paper or electronic form. It is submitted to the state authority (state body), local government body, which exercises the functions and powers of the founder in relation to the institution.

Annual financial statements for 2018 are submitted before April 1, 2019, because March 31st is a day off.

Quarterly financial statements are compiled as of April 1, July 1 and October 1 on an accrual basis from the beginning of the current financial year. If the date set by the founder for submitting reports falls on a weekend or holiday, then the deadline is postponed to the next first working day.

Reporting must include indicators of the activities of all divisions of the entity, including branches and representative offices. The documents are signed by the head and chief accountant of the institution.

If the form indicators do not have a numerical value, such a form is not compiled or submitted. But it is necessary to describe this in the text part of the Explanatory Note to the Balance Sheet of the institution (f. 0503760).

If you prepare reports using electronic programs, blank forms are generated and provided with.

The founder may establish additional forms and the procedure for their preparation as part of the reporting.

Composition of financial statements for the 1st quarter of 2019

Composition of financial statements for the 2nd quarter of 2019 (half year)

Composition of financial statements for the 3rd quarter of 2019

Electronic reporting according to Instruction No. 33n

Until now, institutions generate financial statements in order to personally provide them to recipients on paper. Even if the accountant uploads the reports in the form of an electronic document, he still goes to report in person, with the presentation of such a document on electronic media.

It is not necessary to download an electronic document onto a flash drive or, even worse, onto a floppy disk.

Most founders and, especially, financial authorities may well receive reports via telecommunication channels (hereinafter referred to as TCS). However, transmission through such channels depends not only on the desire (capabilities) of the institution. Much depends on the recipient. After all, it is the founder (financial authority) who determines the specifics of presenting the documents they need.

If the established requirements provide for an electronic type of reporting, then it is the founder (financial authority) who must also provide mandatory requirements for:

• electronic formats;
• methods of electronic transmission of such reporting.

If you have any problems when preparing reports using the GIIS “Electronic Budget”, use

Annual financial statements according to Instruction No. 33n for 2018

The procedure approved by Order of the Ministry of Finance No. 33n for submitting the annual report for 2018 is still used by two types of institutions (budgetary and autonomous).

If an institution changed its type from state-owned to budgetary during 2018, then according to the forms approved by Instruction No. 33n dated March 25, 2011, it will not report fully for the entire year. The reporting period of such an institution must be calculated from the moment of state registration of the type change. As in other cases, reporting should be prepared:

• as of January 1, 2019;
• cumulatively from January 1, 2018;
• in rubles accurate to the second decimal place.

Institutions provide annual reports of two specified types:

• to its founder;
• to the financial body of a public legal entity from whose budget a subsidy is provided to the institution (hereinafter referred to as the financial body), if the said body makes such a decision);
• tax office at the location of the institution (head office).

All public sector organizations are exempt from submitting the so-called legal copy of annual accounting (financial) statements to statistical authorities.

An institution's accountant should set two rather than three deadlines on his calendar (unless you also count the publication of financial statements). Sometimes the deadlines differ significantly from each other, as they are set by different recipients of reports:

• founder (financial authority);
• tax legislation (no later than three months after the end of the reporting year).

Annual accounting (financial) statements are submitted to the tax authority at the location of the institution later than to the founder (financial authority).

: the filling procedure is given in paragraph 69 of Instruction 33n;

Information (f. 0503771);

Information (f. 0503772);

Information (f. 0503773);

Information (f. 0503775);

Information (f. 0503779);

Information (f. 0503295);

other information established by the founder.

Administrative responsibility

Since reporting within the framework of fulfilling the requirement of Instruction No. 33n is accounting, responsibility for violating the deadlines for its submission is administrative (Part 1 of Article 15.6 of the Administrative Code). The amount of the administrative fine to be collected in this case is from three hundred to five hundred rubles.

Most often, a fine is imposed on the head of an institution, justifying this approach by the fact that there is no clear distinction allowing to determine:

• range of job responsibilities;
• limits of responsibility of each official.

The inspectors refer to Part 1 of Art. 7 of the Law “On Accounting”. However, if the head of the institution goes to court, he may be released from administrative liability. The presence of the position of chief accountant on the staff and the signature of the chief accountant on the job description are considered by the courts as evidence that the manager:

• did not allow non-fulfillment or improper performance of his official duties, since he assigned the chief accountant the obligation to submit financial statements within the period established by law;
• organized accounting.

In this case, the judges only indicate that the chief accountant is to blame, not the manager. To bring the chief accountant to justice, the court has neither a protocol nor a decision to bring to administrative responsibility. In addition, the period for bringing to administrative responsibility by the time of the trial has already expired.

Tax liability

Tax authorities recognize the day of commission of an offense as the day following the day of the deadline for filing documents (Clause 1 of Article 126 of the Tax Code of the Russian Federation). That is, both for failure to submit accounting (financial) statements and for being late, the same sanction applies - 200 rubles. for each document not submitted on time.

The total fine depends on the type of institution. Please note that the tax authorities impose maximum fines, calculating the fine based on the full set of annual financial statements. This procedure is recommended by letter of the Federal Tax Service of Russia dated November 21, 2012 No. AS-4-2/19575@.

Usually, when calculating a fine, tax authorities calculate the number of reports not according to Instruction on Budget Accounting No. 33n, but on the basis of Letter of the Ministry of Finance of the Russian Federation dated March 28, 2013 No. 02-06-07/9937. With regard to budgetary (autonomous) institutions, the said letter mentions five reporting forms. Accordingly, the fine for failure to submit reports is 1 thousand rubles (5 reports X 200 rubles).

Please note that bringing an institution to tax liability does not relieve its officials from administrative liability (clause 4 of article 108 of the Tax Code of the Russian Federation).

Based on Article 165 of the Budget Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3823; 2005, No. 1, Art. 8; 2006, No. 1, Art. 8; 2007, No. 18, Art. 2117; N 45, Art. 5424; 2010, N 19, Art. 2291), paragraphs 4 and 5 of the Decree of the Government of the Russian Federation of April 7, 2004 N 185 “Issues of the Ministry of Finance of the Russian Federation” (Collection of Legislation of the Russian Federation, 2004, N 15 , Art. 1478; N 49, Art. 4908; 2007, N 45, Art. 5491; 2008, N 5, Art. 411), Federal Law of November 21, 1996 N 129-FZ “On Accounting” (Meeting Legislation of the Russian Federation, 1996, No. 48, Article 5369; 1998, No. 30, Article 3619; 2002, No. 13, Article 1179; 2006, No. 45, Article 4635; 2009, No. 48, Article 5711; 2010 , No. 19, Art. 2291) and in order to establish a uniform procedure for compilation and presentation by state (municipal) autonomous institutions and state (municipal) budgetary institutions, I order:

2. This Order does not apply to state (municipal) budgetary institutions, autonomous institutions in terms of operations for the exercise by them, in accordance with the legislation of the Russian Federation, of the powers to fulfill public obligations to an individual, subject to execution in monetary form, the powers of the state (municipal) customer for conclusion and execution on behalf of the relevant public legal entity of state (municipal) contracts on behalf of public authorities (state bodies), management bodies of state extra-budgetary funds, local governments that are state (municipal) customers, when making budgetary investments in public facilities ( municipal) property, and receiving budget investments in capital construction projects of state (municipal) property and (or) for the acquisition of real estate objects of state (municipal) property in the manner established for recipients of budget funds, as well as in the implementation of the most significant institutions of science, education, culture and health care, specified in the departmental structure of budget expenditures, in terms of operations for the exercise of their powers as the main manager of budget funds.

Instructions
on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions
(approved by order of the Ministry of Finance of the Russian Federation dated March 25, 2011 N 33n)

1. State (municipal) autonomous institutions, state (municipal) budgetary institutions (hereinafter for the purposes of this Instruction - institutions) draw up and submit annual and quarterly financial statements in accordance with the forms in accordance with this Instruction (hereinafter for the purposes of this Instruction - financial statements).

2. Accounting statements are prepared by institutions for the following dates: quarterly - as of April 1, July 1 and October 1 of the current year, annual - as of January 1 of the year following the reporting one.

For newly created institutions, the first reporting year is considered to be the period from the date of their registration in the manner established by the legislation of the Russian Federation to December 31 of the year of their creation.

For a state (municipal) budgetary, autonomous institution created during a financial year by changing the type of state (municipal) government institution, the first reporting year for which financial statements are generated in accordance with these Instructions is considered to be the period from the moment of changing the type to December 31 the year of its creation.

For a state (municipal) budgetary, autonomous institution, in respect of which a decision was made during the financial year to change its type in order to create a state (municipal) government institution, the reporting year for which financial statements are prepared in accordance with this Instruction is considered to be the period from the beginning of the financial year in which the specified decision is made (from the date of registration in the manner established by the legislation of the Russian Federation when creating a state (municipal) budgetary, autonomous institution; from the moment of creation of a state (municipal) budgetary, autonomous institution by changing its type) and until the moment of change type of state (municipal) budgetary, autonomous institution to a government institution.

5. Accounting statements must include performance indicators of all divisions of an economic entity, including its branches and representative offices, regardless of their location.

Accounting statements are signed by the head and chief accountant of the institution. Accounting reporting forms containing planned (forecast) and analytical indicators are also signed by the head of the financial and economic service (if present in the structure of the institution) and (or) the person responsible for the generation of analytical information.

In the event that the head of an institution transfers, in accordance with the legislation of the Russian Federation, the maintenance of accounting records and the preparation of reporting on its basis under a contract (agreement) to another state (municipal) institution, organization (hereinafter referred to as the centralized accounting department), the accounting statements are compiled and submitted by the centralized accounting department on behalf of the institution in in the manner prescribed by this Instruction. The accounting statements prepared by the centralized accounting department are signed by the head of the institution that transferred the accounting, the head and the specialist accountant of the centralized accounting department that carries out the accounting.

The presentation by the centralized accounting department of the financial statements of the institution in respect of which the centralized accounting department maintains accounting records to users of the financial statements is carried out in agreement with the head of the specified institution.

6. Accounting statements are submitted by the institution to a public authority (state body), a local government body that exercises the functions and powers of the founder in relation to the institution (hereinafter referred to as the founder), or by decision of the financial body of a public legal entity from whose budget the institution is provided with a subsidy, to the specified financial authority on paper and (or) in the form of an electronic document, with submission on electronic media or by transmission via telecommunication channels within the time limits established by the founder (financial authority).

When determining the procedure for the institution to provide financial statements in the form of an electronic document on electronic media or by transmission via telecommunication channels, the founder provides for mandatory requirements for formats and methods of transmitting financial statements in electronic form that meet the mandatory requirements for formats and methods for transmitting budget reporting in electronic form, approved by the financial body of a public legal entity, from whose budget the institution is provided with a subsidy (hereinafter referred to as the relevant financial body), as well as provisions on mandatory information security.

Accounting statements on paper are submitted on behalf of the institution by the chief accountant of the institution or the person responsible in the institution (in centralized accounting) for maintaining accounting records, drawing up and presenting financial statements, in bound and numbered form with a table of contents and a covering letter.

The founder or other user of the financial statements does not have the right to refuse the institution to accept its financial statements and, at the request of a representative of the institution, on the cover letter provided for in this paragraph, as well as in the upper left corner of the title page of the Balance Sheet of a state (municipal) institution (Separation (liquidation) balance sheet of a state ( municipal) institution) puts a mark on the receipt of the institution's financial statements, containing the date of receipt, position, signature (with transcript) of the responsible executor of the founder. If an institution submits financial statements via telecommunication channels, a notification of receipt of financial statements is sent to the institution in the form of an electronic document.

The day of submission of financial statements is considered to be the date of their dispatch via telecommunication channels or the date of actual transmission according to ownership.

If the date for submitting the financial statements of the institution, established by the founder, coincides with a holiday (weekend), the financial statements are submitted by the institution no later than the first working day following the established day of submission.

7. An autonomous institution provides the founder or other external user of the statements, in addition to the annual financial statements, with information about their consideration by the supervisory board of the autonomous institution in accordance with the current legislation of the Russian Federation.

8. The relevant financial authority and the founder have the right to establish additional forms for presentation as part of the quarterly and annual financial statements and the procedure for their preparation and presentation.

9. Accounting statements are prepared on the basis of data and other accounting registers established by the legislation of the Russian Federation for institutions, with mandatory reconciliation of turnovers and balances in analytical accounting registers with turnovers and balances in synthetic accounting registers.

The data reflected in the annual financial statements of the institution must be confirmed by the results of the inventory of assets and liabilities carried out by the institution in the manner established by it as part of the formation of accounting policies.

Accounting statements of institutions: overview of changes in Instruction No. 33n

By Order of the Ministry of Finance of the Russian Federation dated December 17, 2015 No. 199n (hereinafter referred to as Order No. 199n, Amendments), changes were made to Instruction No. 33n, which are used in the preparation of financial statements starting from 2016, with the exception of certain provisions for which the period of application is reporting for 2015 and 2017.

Changes applied when preparing financial statements for 2015

Clause 2 of Order No. 199n that clauses 1.1, 1.2, 2.1 – 2.6, 2.8, 2.9, 2.12, 2.16, 2.18, 2.19, 2.27, 3.2, 3.8, 3.10 Changes are applied starting from the 2015 reporting. We present the provisions of individual points.

For example, Instruction No. 33n is supplemented by clause 6 (clause 2.4 of the Amendments), which establishes that financial statements are submitted by an institution to a government body (state body), a local government body that exercises the functions and powers of the founder in relation to the institution, or by decision of the body public legal entity, from the budget of which the institution is provided with a subsidy, to the specified financial authority on paper and (or) in the form of an electronic document, with submission on electronic media or by transmission via telecommunication channels within the time limits established by the founder (financial authority).

When determining the procedure for the institution to provide financial statements in the form of an electronic document on electronic media or by transmission via telecommunication channels, the founder provides for mandatory requirements for formats and methods of transmitting financial statements in electronic form that meet the mandatory requirements for formats and methods for transmitting budget reporting in electronic form, approved by the financial body of a public legal entity, from whose budget the institution is provided with a subsidy (hereinafter referred to as the relevant financial body), as well as provisions on mandatory information security.

Clause 2.5 of the Amendments adjusted the provisions of clause 7 of Instruction No. 33n: an autonomous institution provides the founder or other external user of the statements, in addition to the annual financial statements, with information about their consideration by the supervisory board of the autonomous institution in accordance with the current legislation of the Russian Federation.

The group of columns “Not fulfilled” in the report on the institution’s obligations (form 0503738) reflects the volume of accepted obligations (monetary obligations) of the current (reporting) financial year (sections 1, 2 of the report) and the financial years following the current (reporting) financial year (section 3 of the report) (clause 48 of Instruction No. 33n as amended by clause 2.16 of the Amendments). The phrase “the execution of which is envisaged in the following reporting periods” (contained at the end of the sentence) is excluded from this paragraph.

The new edition contains clause 51 of Instruction No. 33n (clause 2.18 of the Amendments), which establishes that the indicators of the statement of financial results of an institution (form 0503721) are reflected in the context of activities with targeted funds (subsidies for other purposes and for the purpose of implementing capital investments) (column 4), activities at the expense of subsidies for the implementation of state (municipal) tasks (column 5), income-generating activities (the institution’s own income, funds for compulsory health insurance, funds at temporary disposal) (column 6) and the final indicator (column 7, equal to the sum of indicators in columns 4, 5, 6).

Changes applied when preparing financial statements for 2016

The composition of the financial statements compiled by autonomous institutions for 2016 is supplemented by a statement of cash flows of the institution (f. 0503723). In addition, changes have been made to the tables of the explanatory note (f. 0503760), including:

• information on the results of the institution’s activities in fulfilling the state (municipal) task (f. 0503762);
• information on the implementation of activities within the framework of subsidies for other purposes and for the purpose of capital investments (f. 0503766);
• information on the movement of non-financial assets of the institution (f. 0503768);
• information on the execution of court decisions on the institution’s monetary obligations (f. 0503295).

Below we will talk about changes to some forms in more detail.

Cash flow statement of the institution (f. 0503723)

The report (form 0503723) is generated by the institution as of April 1, July 1, October 1, January 1 of the year following the reporting year, and includes the following data (clause 55.1 of Instruction No. 33n as amended by clause 2.21 of the Amendments):

• on the movement of funds in institutional accounts in rubles and foreign ones opened in divisions of the Bank of Russia, in credit institutions, and bodies providing cash services
• on the movement of funds at the institution’s cash desk, including funds in temporary disposal.

The report (f. 0503723) is compiled in the context of KOSGU codes, based on analytical data on the types of inflows and outflows reflected in off-balance sheet accounts 17 “Receipts of funds to the accounts of the institution”, 18 “Outflows of funds from the accounts of the institution”, open:

• to account 0 201 11 000 “Institutional funds on personal accounts with the treasury authority”;
• to account 0 201 23 000 “Institutional funds in transit with a credit institution”;
• to account 0 201 26 000 “Institutional funds in special accounts in a credit institution”;
• to account 0 201 27 000 “Institutional funds in foreign currency in accounts with a credit institution”;
• to account 0 201 34 000 “Cashier”;
• to account 0 210 03 000 “Settlements with the financial authority for cash”.

The sections of the report (form 0503723) as of the reporting date reflect:

1)in section 1 “Receipts”– cash receipts from current, investment, financial transactions, taking into account returns;

2)in section 2 “Disposals”– disposal of funds for current, investment, financial transactions, taking into account returns;

3)in section 3 “Changing fund balances”– increase and decrease in cash balances for current, investment, financial transactions, taking into account returns, as well as the result of the conversion of funds in foreign currency into the currency of the Russian Federation, carried out for accounting purposes (exchange difference).

Please note that when filling out this section the following control ratios must be observed:

* Let us remind you that the report (f. 0503737) is filled out separately for each type of activity of the institution. In turn, in the report (f. 0503723) indicators are reflected immediately for all types of activities of the institution. Therefore, in order to produce control ratios between forms 0503737 and 0503723, you should summarize the indicators of lines 710 of the report (form 0503737) for each type of activity (excluding non-cash transactions) and compare the resulting result with the information reflected in line 501 of the report (form 0503723) . A similar procedure is applied when relating the indicators of line 502 of the report (form 0503723) and the sum of indicators of lines 720 of the report (form 0503737).

The indicator in line 503 of the report (f. 0503723) is the result of the conversion of funds in foreign currency into the currency of the Russian Federation, carried out for accounting purposes (exchange difference). The positive exchange rate difference resulting from the conversion of funds in foreign currency into the currency of the Russian Federation is reflected with a “plus” sign, and the negative exchange rate difference – with a “minus” sign.

Indicators of lines 421, 431, 441, 451, 461, 463, 501 are reflected in a negative value (with a minus sign).

Indicators of lines 422, 432, 442, 452, 462, 464, 502 are reflected in a positive value (with a plus sign);

4)in section 4 “Analytical information on disposals” information is reflected regarding disposals for current operations and investment operations, detailed by analytical codes of the budget classification.

Information on the results of the institution’s activities in fulfilling the state (municipal) task (f. 0503762)

The table (f. 0503762) was included in the explanatory note by Order of the Ministry of Finance of the Russian Federation dated December 29, 2014 No. 172n and was first compiled by the institution when preparing reports for 2015. It, in accordance with the provisions of clause 65.1 of Instruction No. 33n as amended, valid until February 14, 2016, reflects data on the results of the activities of a state (municipal) institution in the execution of a state (municipal) task and in achieving the goals provided for by the conditions for the provision of subsidies for other purposes and subsidies for capital investments in terms of planned and actual indicators in physical and value terms. However, information about the implementation by an institution (separate division) of activities, the financial support of which is made through subsidies for other purposes, including for the purpose of making capital investments, in fact, this information is reflected in the table (form 0503766) (clause 66 of Instruction No. 33n) . In order to eliminate the requirement to indicate the same information in two adjacent tables, changes were made to clause 65.1 of Instruction No. 33n to exclude the reflection of such information in the table (form 0503762) (clause 2.25 of the Amendments). According to the new edition of this paragraph (applied when preparing financial statements starting from 2016), it reflects information about the results of the institution’s activities in the execution of state (municipal) assignments. In addition, Order No. 199n added two columns to the form:

• column 8, which reflects the amount of quantitative indicators of the state (municipal) assignment that have not actually been fulfilled (the indicator in column 8 is defined as the difference between the indicators in columns 4 and 6);
• Column 9, which indicates the reason for the institution’s failure to fulfill the indicators of the state (municipal) task.

Information on the implementation of activities within the framework of subsidies for other purposes and for the purpose of capital investments (f. 0503766)

Clause 2.26 of the Amendments added a column to the table (form 0503766) reflecting the volume of unfulfilled assignments (the indicator in column 6 is equal to the difference between the indicators in columns 4 and 5) (clause 66 of Instruction No. 33n).

Information on the institution's receivables and payables (f. 0503769)

Clause 2.28 of the Amendments made the following changes to the table (form 0503796):

1) Section 1 of the table “Information on accounts receivable (payable)” includes new columns in which the following should be reflected:

• increase and decrease in the total amount of receivables (payable) in cash and non-cash (columns 5 and 6 indicate the increase in cash and non-cash payments, columns 7 and 8 indicate their decrease);
• data on debts (receivables, payables) generated at the end of the last financial reporting period (column 12 indicates the total amount of receivables (payables) accounted for according to the corresponding accounting account number as of the end of the similar reporting period of the last financial year, the amount of long-term debt reflected in column 13, overdue - in column 14);

2) the name of column 8 of section has been changed. 2 tables;

3) new section included. 4 “Analytical information on the movement of overdue accounts receivable”. It states:

• the total amount of overdue receivables (payables) (column 3);
• the amount of overdue receivables (payables) on accounts 0 205 00 000 “Calculations for income”, 0 209 00 000 “Calculations for damage and other income”; 0 303 00 000 “Calculations for payments to budgets” (column 4);
• amount of overdue receivables and payables on accounts 0 206 00 000 “Settlements for advances issued”, 0 208 00 000 “Settlements with accountable persons”, 0 302 00 000 “Settlements for accepted obligations”, 0 303 000 00 “Settlements for payments to budgets”, 0 304 00 000 “Other settlements with creditors (column 5).

Paragraph 69 of Instruction No. 33n has been supplemented with the concepts of monetary and non-monetary payments. For the purpose of generating a table (f. 0503769) under cash payments refers to transactions involving cash settlements reflected in correspondence with the corresponding accounts of analytical accounting of accounts 0 201 11 000, 0 201 21 000, 0 201 23 000, 0 201 26 000, 0 201 27 000, 0 201 34 000. In turn , under non-monetary settlements are understood as settlement transactions in the form of offset (offset of overpayment of some types of payments against other types of payments, advance payments, obligations, subsidies, subventions, other interbudgetary transfers), reflected in correspondence with the corresponding accounts of analytical accounting of accounts 0 205 00 000, 0 206 00 000, 0 208 00 000, 0 209 00 000, 0 302 00 000, 0 303 00 000, 0 304 06 000.

When filling out the table (form 0503796), the following internal control ratios must be met:

Information on the execution of court decisions on the institution’s monetary obligations (f. 0503295)

Clause 2.31 of the Amendments to Instruction No. 33n is supplemented by clause 74.1, which establishes the procedure for filling out the table (form 0503295). This table reflects the indicators generated by the institution in the reporting period in the amounts:

• subject to collection on monetary obligations that were not fulfilled at the beginning of the current financial year based on court decisions (judicial acts of (international) courts) reflected in the relevant budget accounting accounts;
• monetary obligations arising from court decisions (judicial acts of foreign (international) courts) received since the beginning of the current financial year;
• monetary obligations arising from court decisions (judicial acts of foreign (international) courts) since the beginning of the current financial year, for which a decision was made to reduce them, including those related to the revision of court decisions;
• fulfilled monetary obligations under court decisions (judicial acts of foreign (international) courts);
• monetary obligations revalued by court decision;
• unfulfilled monetary obligations at the end of the reporting period.

The reference table for unexecuted court decisions reflects information about monetary obligations under enforcement documents (judicial acts of foreign (international) courts) not fulfilled as of the reporting date, reflected in column 8 of information (form 0503295), indicating the KOSGU codes (column 1), the total number of court decisions not executed by the institution on executive documents accepted for accounting (column 2) and the total amount for unexecuted executive documents (column 3).

In this case, the data in column 3 of the reference table must correspond to the data in column 8 of the information (f. 0503295).

At the same time, the text part of the explanatory note to the institution’s balance sheet (f. 0503760) discloses information about the debt under executive documents and the legal basis for its occurrence.

Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33n.

Since the validity date of the document is February 14, 2016, autonomous institutions, when drawing up reporting forms for 2015, applied the provisions of this document if there was a corresponding order from the founder.

Order of the Ministry of Finance of Russia dated November 14, 2017 No. 189n introduced changes to the forms and procedure for preparing financial statements of state (municipal) budgetary and autonomous institutions, approved by Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, which must be applied when preparing reports for 2017. On the Internet pages of technical support for standard configurations of the program "1C: Public Institution Accounting 8" edition 1 and edition 2, an up-to-date set of regulated reporting of state (municipal) budgetary and autonomous institutions (statrep33№.repx) has been published. The set of regulated reporting also includes control ratios to verify the correctness of the reporting forms. The ratios are compiled according to the requirements published on the website of the Federal Treasury. 1C experts explain the features of form formation.

Order of the Ministry of Finance of Russia dated November 14, 2017 No. 189n (hereinafter referred to as Order No. 189n) introduced changes to the forms and procedure for preparing financial statements of state (municipal) budgetary and autonomous institutions, approved by Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, hereinafter referred to as Order No. 33n , which should be used when preparing reports for 2017.

On the Internet pages of technical support for standard configurations of the program "1C: Public Institution Accounting 8" edition 1 and edition 2, an up-to-date set of regulated reporting of state (municipal) budgetary and autonomous institutions (statrep33№.repx) has been published.

• In accordance with Order No. 33n, the set of regulated reporting for 2017 includes the following forms (the * marks the forms amended by Order No. 189n):
• Certificate on the conclusion by the institution of accounting accounts for the reporting financial year (f. 0503710) (hereinafter referred to as Certificate f. 0503710);
• * Report on the financial results of the institution (f. 0503721) (hereinafter referred to as the Report f. 0503721);
• * Report on the cash flow of the institution (f. 0503723) (hereinafter referred to as the Report f. 0503723);
• Certificate of consolidated settlements of the institution (f. 0503725) (hereinafter referred to as Certificate of f. 0503725);
• Balance sheet of a state (municipal) institution (f. 0503730);
• * Report on the institution’s implementation of its financial and economic activity plan (f. 0503737) (hereinafter referred to as the Report f. 0503737);
• * Report on the obligations of the institution (f. 0503738) (hereinafter referred to as the Report f. 0503738);
• Explanatory note

The explanatory note to the institution's balance sheet (f. 0503760) contains:

• Information on the number of separate divisions (f. 0503761);
• * Information on the results of the institution’s activities in the execution of state (municipal) tasks (f. 0503762) (hereinafter referred to as Information f. 0503762);
• Information on the implementation of activities within the framework of subsidies for other purposes and for the purpose of capital investments (f. 0503766);
• Information on the use of targeted foreign loans (f. 0503767);
• Information on the movement of non-financial assets of the institution (f. 0503768);
• * Information on the institution's receivables and payables (f. 0503769) (hereinafter - Information f. 0503769);
• Information about the financial investments of the institution (f. 0503771);
• Information on borrowing amounts (f. 0503772);
• Information on changes in the currency balances of the institution’s balance sheet (form 0503773);
• Information on accepted and unfulfilled obligations (f. 0503775);
• Information about the institution’s cash balances (f. 0503779);
• * Information on investments in real estate objects, on objects of unfinished construction of a budgetary (autonomous) institution (f. 0503790) (hereinafter referred to as Information f. 0503790);
• Information about the main activities (Table No. 1);
• Information about the peculiarities of accounting by the institution (Table No. 4);
• Information on the results of internal state (municipal) financial control measures (Table No. 5);
• Information on conducting inventories (Table No. 6);
• Information on the results of external state (municipal) financial control (Table No. 7);
• Information on the execution of court decisions on the institution's monetary obligations" (f. 0503295).

The delivery also includes an additional form of quarterly financial statements submitted by federal state budgetary and autonomous institutions, approved by Order of the Ministry of Finance of Russia dated May 12, 2016 No. 60n:

• Breakdown of accounts receivable for subsidies (grants) provided (f. 0503793).

The set of regulated reporting also includes control ratios to verify the correctness of the reporting forms. The ratios are compiled according to the requirements published on the website of the Federal Treasury. When new requirements for control ratios are published, changes are made to the reporting set.

Below are the features of creating forms.

Features of the generation of regulated reports for 2017

Classification code structure

According to the changes made by order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n to orders dated December 16, 2010 No. 174n and dated December 23, 2010 No. 183n, starting from January 1, 2017, when maintaining records by budgetary and autonomous institutions in categories 1 - 17 account numbers accounting is reflected:

• in 1 - 4 digits - analytical code of the type of function, service (work) of the institution, corresponding to the code of the section, subsection of the classification of budget expenditures;
• in 5 - 14 digits - zeros, unless otherwise established by the accounting policy of the subject of accounting;
• in 15 - 17 - analytical code of the type of receipts:
• income, other income, including from borrowings (sources of financing the institution’s funds deficit);
• or an analytical code for the type of disposal - expenses, other payments, including repayment of borrowings.

To implement these requirements, new types of reports have been added with the necessary classification code structure; the corresponding types of reports are marked with a postfix (valid from 01/01/2017):

• F. 0503710, Certificate of conclusion of accounts by the institution (valid from 01/01/2017);
• F. 0503725, Certificate of consolidated settlements of the institution (valid from 01/01/2017);
• F. 0503769, Information on the institution’s receivables and payables (valid from 01/01/2017);
• F. 0503771, Information on the financial investments of the institution (valid from 01/01/2017);
• F. 0503772, Information on borrowing amounts (valid from 01/01/2017);
• F. 0503775, Information on accepted and unfulfilled obligations (valid from 01/01/2017);
• F. 0503793, Decoding of receivables for subsidies (grants) (valid from 01/01/2017).

When filling out the report, the selection of classifiers is made:

• in 1 - 4 categories - from the directory “Sections, subsections of the KRB”;
• in 5 - 14 digits - if established by the accounting policy, then from the directory “Analytical KPS Codes”, if not established, not filled out;
• in 15 – 17 digits:
• for income, sources of financing - from the directory “Economic Classification Codes (ECC)”;
• for expenses - from the directory “Types of expenses of the KRB”.

Example of selecting a budget classification code for a new structure (used in the reports listed above):

Help f. 0503710

To prepare a Certificate f. 0503110, the regulated report “F. 0503710, Certificate on the conclusion of accounts by the institution (valid from 01/01/2017)” should be used, hereinafter referred to as the Report f. 0503710.

Report f. 0503710 is generated according to the corresponding analytical accounts of accounts 0 304 04 000 “Internal settlements”, 0 304 06 000 “Settlements with other creditors”, 0 401 10 000 “Revenues of the current financial year”, 0 401 20 000 “Expenditures of the current financial year”.

Column 1 indicates the number of the corresponding analytical accounting account, containing in the corresponding categories the account numbers: code for the type of financial support (activity), analytical codes for the type of receipts (disposals). In the remaining digits of the account, zeros are indicated when auto-filling. If you need to fill out the full account code (26 characters), in the filling settings you should set the value to "Yes" for the corresponding parameters - "Fill out the section, subsection of the KPS", "Fill out the analytical KPS code":

Report f. 0503721

To prepare the Report f. 0503721 the regulated report “F. 0503721, Report on financial results” should be used, hereinafter referred to as the Report f. 0503721.

Order No. 189n changed the list of lines to be completed in columns 4 and 5 of the Report f. 0503721:

• Column 4 on lines 030, 040, 050, 060, 062, 063, 096, 103 is not filled in;
• Column 5 on lines 030, 050, 060, 062, 063, 096, 101, 102, 103 is not filled in.

To implement this requirement, changes have been made to the rules for filling out the Report f. 0503721 and added control ratios that check the correctness of filling in the specified cells. In the figure, the cells that are not filled out in accordance with the requirements of Order No. 189n are highlighted in red:

Report f. 0503723

To generate the form of the Institution's Cash Flow Report (f. 0503723), the regulated report "F. 0503723, Institution's Cash Flow Report" is used. In 2016, according to the Letter of the Ministry of Finance of Russia No. 02-07-07/15237, the Treasury of Russia No. 07-04-05/02-178 dated March 17, 2016, columns 5, 6 of Section 4 were not filled out.

For reporting in 2017, Order No. 189n established the following procedure for filling out columns 5, 6 of section 4:

• in column 5 - the corresponding codes of the section, subsection of budget expenditures are reflected, based on the functions (services) performed by the institutions;
• Column 6 reflects additional detail on the analytical codes of disposals in the structure approved by the financial authority of the relevant public legal entity.

When autofilling a report, column 5 (section, subsection) is filled in automatically:

When generating a report for 2017, you need to fill out column 5 “For the same period of the last financial year” in sections 1, 2, 3. To do this, select the menu item “Fill out - Rule 723” and in the “Report for the same period of the last financial year” field select the appropriate report for 2016:

Instruction No. 33n provides for the formation of a Report f. 0503723 for all KFOs. Rule 723 provides for the possibility of filling out a Report f. 0503723 with selection according to the CFO (item "Customize filling" in the menu of the "Fill" button).

Help f. 0503725

In connection with the change in the structure of the budget classification, for the preparation of the Certificate (f. 0503725), the regulated report “F. 0503725, Certificate of consolidated calculations of the institution (valid from 01.01.2017)” should be used, hereinafter referred to as the Report f. 0503725.

In column 3 of the Report f. 0503725 indicates the number of the corresponding analytical accounting account for account 0 304 04 000 “Internal settlements”, 0 304 06 000 “Settlements with other creditors”, containing in the corresponding categories the accounting account numbers: code for the type of financial support (activity), analytical codes for the type of receipts ( disposals). In the remaining digits of the account, zeros are indicated when auto-filling. If you need to fill in the full account code (26 characters), in the filling settings you should set the value "Yes" for the "Fill in KPS" parameter.

When selecting an accounting account, a selection is automatically made by account code (in accordance with the list of accounting accounts for which the form is required to be filled out in Instruction No. 33n). Selection is performed when selecting a value from the table of additional details. If necessary, this selection can be disabled by the user in the account selection form.

Report f. 0503737

To draw up a Report on the institution’s implementation of its financial and economic activity plan f. 0503737 for 2017, the regulated report “F. 0503737, Report on the implementation of the FHD plan (valid from 01/01/2016)” should be used, hereinafter referred to as the Report f. 0503737.

Order No. 189n on the procedure for filling out the Report f. 0503737 changes made:

• In the "Institution's Income" section, column 10 on line 010 "Income - total" is not filled in.

To fill out the report for 2017, you should use the report form “0503737 (176n from 12/31/2017)”.

Report f. 0503737 is formed in the manner established by paragraphs 34 – 44.1 of Instruction No. 33n.

In sections 1 and 2 of the Report f. 0503737 only receipts and disposals of the current year are reflected.

Column 8 “Non-cash transactions” is not filled in automatically.

According to clause 2.2 of the Letter of the Ministry of Finance of Russia N 02-07-07/21798, the Treasury of Russia N 07-04-05/02-308 dated 04/07/2016, the formation of the Report f. 0503737 is carried out in accordance with the template attached to the letter.

The form template 0503737 provides a specific list of analytics codes in gr. 3 by sections of the form, as well as additional line codes in gr. 2 sections 1.

When auto-filling according to accounting data, the standard Filling Rule “Rule 737 (209n 2017)” in sections 1 and 2 of the Report (form 0503737) creates lines according to the detailed analytics codes for which there were turnovers on the accounts. When filling out the Report f. 0503737 You should also enter data manually only for detailed analytics codes.

Important. Before generating a report, you should check the analytics codes used by the institution according to the Comparative Table of Correspondence between the types of expenses of the classification of budget expenses and the articles (sub-items) of the classification of operations of the general government sector related to expenses and used by budgetary and autonomous institutions."

Grouping of indicators by grouping analytics codes and numbering of lines according to the template is carried out when generating an additional printed form (item “0503737 (2017 according to the letter of the Federal Committee)” in the “Print” button menu) and when uploading a report in Federal Treasury formats.

Report f. 0503738

To prepare a Report on the obligations of the institution f. 0503738 for 2017, the regulated report “F. 0503738, Report on Obligations (valid from 01/01/2016)” should be used, hereinafter referred to as Report f. 0503738.

Order No. 189n established the procedure for filling out the columns of line 911:

• columns 4 - 5, 7 - 9, 11 are not filled in;
• the indicator of line 911 in column 6 is equal to the indicator in column 10;
• Column 6 on line 911 reflects the sum of the indicators (balances) of the corresponding analytical accounts of account 050299000 “Deferred liabilities” at the end of the reporting period. In this case, the indicator in column 6 and column 10 on line 911 must be identical.

To check the fulfillment of these requirements, control ratios are used, in the form of a Report f. 0503738 The ability to fill in columns was not disabled.

Information f. 0503762

To compile Information on the results of an institution’s activities in the execution of a state (municipal) task (f. 0503762), the regulated report “F. 0503762, Information on the results of activities” should be used, hereinafter referred to as the Report f. 0503762.

To fill out the report for 2017, you should use the report forms “0503762 (189n)”, “0503762 (189n) Without classifier of performance indicators”.

Order No. 189n established the procedure for filling out columns 5, 7 of the Report f. 0503762:

• If in column 5 the planned volumes of financial support for the implementation of the state (municipal) task for the corresponding type of service (work) in value terms are equal to zero, then column 7 is not filled in.

To verify compliance with these requirements, control ratios are used.

Information f. 0503769

To compile Information on the institution’s receivables and payables (f. 0503169), the regulated report “F. 0503769, Information on the institution’s receivables and payables (valid from 01/01/2017)” should be used, hereinafter referred to as the Report f. 0503769.

To autofill the Report f. 0503769 uses a model rule: Rule 769 (2017). When auto-filling in column 1 “Budget accounting account number (code)” of the Report f. 0503769 account numbers (26 characters) are generated depending on the setting of the filling parameter "Fill in the KPS Analytical Code":

• When setting the filling parameter "Fill in the Analytical KPS Code" = "Yes", KPS digits 5-14 (Analytical KPS Code) are additionally formed - if such a procedure for generating a classification code is established by the accounting policy of the accounting entity.

If you need to change the standard settings for filling out the Report f. 0503769 The corresponding settings for the formation parameters are specified in the “Configure filling” item of the “Fill” button menu, as shown in Fig. below.

Standard Rules for auto-filling the Report f. 0503769 take into account the requirements established by Order No. 33n:

• The formation of indicators in columns 6, 8 is carried out according to accounts 0 206 00 000 “Settlements for advances issued”, 0 302 00 000 “Settlements for accepted obligations”;
• In columns 12 - 14, indicators are reflected in the lines “Total by synthetic account code”.

To fill out columns 12-14 of section 1, you must indicate Report f. 0503769 (document) for the same period of the previous financial year from which data should be obtained. To do this, select the "Customize Fill" item in the "Fill" button menu. In the filling settings form that opens, select the desired report (the “Report for the same period of the previous financial year” option).

Filling out columns 12-14 of section 1 according to the Report f. 0503769 for the same period of the last financial year is produced without detailing by BC code, since when generating a printed form, the data in columns 12-14 of section 1 will be indicated in the total lines by account codes.

Data for the same period of the previous financial year are reflected in separate lines of the report. At the same time, in lines for the current year, it is possible to fill in amounts only in columns 1-11, and in lines for last year - only in columns 12-14.

Features of filling out the Report f. 0503769 are given in the Help to the Rules (the "Help Information" item in the "Fill in" button menu).

When manually entering data into the Report f. 0503769 when selecting an accounting account, a selection is automatically made by account code in accordance with the list of accounting accounts for which the form is required to be filled out in Instruction No. 33n. If necessary, this selection can be disabled by the user in the account selection form.

Information f. 0503775

Filling out the form is done manually.

The values ​​of columns 6, 7 of the form consist of several parts, since, according to the requirements of Order No. 33n, the following is indicated:

• in column 6 - the accounting number of the capital investment object as of the reporting date, assigned by the institution holding the balance sheet of the specified object, according to the following structure:
• 1 - 3 categories - code of the main manager of budget funds of the institution according to the budget classification of budget expenditures;
• 4 - 23 digits - unique number of the register entry of a legal entity that is not a participant in the budget process;
• 24 - 27 digits - the serial number assigned by the institution - the balance holder of the capital investment object when accepting it for budget accounting;
• 28th bit - circuit code for identifying information about the object:
• 1 - information that does not constitute a state secret;
• 2 - information constituting a state secret;
  

  Additional forms of budget reporting

  Report f. 0503793

  To prepare the Report f. 0503793 should apply the regulated report "F. 0503793, Decoding of accounts receivable for provided subsidies (grants) (valid from 01/01/2017)", hereinafter - Report f. 0503793.

  According to paragraph 10 of the Instructions on the procedure for drawing up and submitting additional forms of annual and quarterly financial statements submitted by federal state budgetary and autonomous institutions, approved. by order of the Ministry of Finance of Russia dated May 12, 2016 No. 60n, Report f. 0503793 is formed separately according to the types of subsidies (grants) provided:

  • subsidies for financial support for the implementation of state (municipal) tasks;
  • subsidies provided in accordance with paragraph two of paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation;
  • subsidies for capital investments.

  When auto-filling the Report f. 0503793 standard autofill rule must take into account the following features:

  • In column 6 “Accounting account number” of the Report f. 0503793 account numbers (26 characters) are generated depending on the setting of the filling parameter of the filling parameter "Fill in the KPS Analytical Code":
  • When setting the filling parameter "Fill in the KPS Analytical Code" = "No", KPS categories 1-4 (section, subsection) and 15-17 are filled in (for KPS of the type "KRB" - expense type code, for KPS "KDB" and "KIF" - analytical group). Default mode.
  • When setting the filling parameter "Fill in the Analytical KPS code" = "Yes", KPS digits 5-14 (Analytical KPS code) are additionally formed - if such a procedure for generating a classification code is established by the accounting policy of the accounting entity.
  • Balances on accounts 206.41, 206.42, 206.73 in the subaccount Counterparties and Agreements are taken into account;
  • The turnover in account 502.11 is taken into account under the subconto Accepted Liabilities (according to KEC 241, 242, 530);
  • When setting the filling parameter "Compliance of the CFD with the legal basis" = "Yes", the following compliance is established:
  • subsidies for financial support for the implementation of state (municipal) tasks - filling out is carried out according to KFO4;
  • Article 78.1, paragraph 2, paragraph 1 - filling out is carried out according to KFO5;
  • subsidies for capital investments - filling is carried out according to KFO6;
  • When setting the filling parameter "Compliance of accounts with the BC RF" = "No", filling is carried out according to KFO4, KFO5, KFO6.

  

Order of the Ministry of Finance of the Russian Federation dated December 29, 2014 No. 172n (hereinafter referred to as Order No. 172n) amends the Instructions on the procedure for drawing up and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved by Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 No. 33 ( hereinafter – budget instruction 33n). At the time of preparing the journal for publication, the order is being registered with the Ministry of Justice. It is assumed that certain changes contained in Order No. 172n should be taken into account when drawing up annual reporting forms for 2014, so we considered it necessary to highlight the changes. Some of the amendments that Order No. 172n introduces to budget instruction 33n are of a technical nature and do not affect the reflection of indicators in reporting forms. For example, the words “budgetary investments” throughout the text of Instruction 33n are replaced by the words “subsidies for the purpose of making capital investments.” We will not draw your attention to such changes - we will consider the amendments to budget instruction 33n, the application of which changes the filling of reporting lines and the forms themselves. Balance sheet of a state (municipal) institution (f. 0503730).

Changes have been made to the procedure for filling out line 230 of the report. Current paragraph 16 clause 18 of Instruction 33n assumes that the credit balance on account 0 205 00 000 “Calculations for income” is reflected with a “minus” sign, although in fact this line reflected receivables for payments to the income of the institution. The new edition of this paragraph requires that receivables for payments to the income of the institution be reflected in this paragraph.

Line 320 reflected the account balance 0 209 00 000 “Calculations for property damage”. Since this bill is in the new edition of Instruction No. 157n sounds like “Calculations for damage and other income”, the corresponding changes were made to paragraph. 23 Instructions No. 33n.

On line 331, instead of reflecting the balance of account 0 210 01 000 “Calculations for VAT on purchased material assets, works, services”, it is supposed to reflect the balance of account 0 210 10 000 “Calculations for tax deductions for VAT”. This is due to the changes that have occurred in the use of account 0 210 01 000 (clause 224 of Instruction No. 157n).

The financial result of the institution includes reserves for future expenses (account balance 0 401 60 000 “Reserves for future expenses”), therefore the indicator of line 620 includes the sum of lines 623, 623.1, 624, 625 and 626 (paragraph 2 of clause 20 of the Instructions 33n). Line 626 (new line of the form) reflects the account balance 0 401 60 000.

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Certificate of availability of property and liabilities in off-balance sheet accounts.

This reporting form is supplemented by lines 270, which reflects the indicators of account 27 “Material assets issued for personal use to employees (employees)” and 280, which reflects the indicators generated on account 30 “Settlements for the fulfillment of monetary obligations through third parties.”

Report on the financial results of the institution (f. 0503721).

Order No. 172n suggests making several changes to this form. The current version of clause 53 of Instruction 33n states that line 030 shows the amount according to account data 0 401 10 120 “Property income”. At the same time, the question always arose with VAT: does the indicated amount include it? The Ministry of Finance took this omission into account and in Order No. 172n stipulated that on this line it is necessary to reflect the amount of accrued income according to account 2 401 10 120 “Property income” minus the VAT amounts accrued from this income (according to the debit of account 2 401 10 120) . In fact, this is how the line was filled out, but Instruction No. 33n said nothing about this.

On line 110, column 5, the words “the difference between credit and debit turnover on the account 2 401 40 130 “Deferred income from the provision of paid services accumulated during the reporting period

period" were replaced by the words "the difference between credit and debit turnover on account 0 401 40 000 "Deferred income for the reporting period." That is, all indicators for account 0 401 40 000, and not just indicators for account 2 401 30 130, are subject to reflection on this line. In fact, when filling out the reporting form, institutions previously reflected on line 110 the indicators for the account 0 401 40 000, but this was not regulated by law.

Lines 160 – 269 of column 5 of the report in the new edition of budget instruction 33n reflect indicators for activity type code 7 “Funds for compulsory health insurance”.

As a result of adding line 303 “Reserves for future expenses” to the form, the net operating result (the indicator of line 300 of the report) is determined as the difference between lines 301 and 302, which is summed with the indicator of line 303.

Explanatory note to the institution's balance sheet (f. 0503760).

In this reporting form, sect. 2 “Results of the institution’s activities” has been supplemented with a new form 0503762 “Information on the results of the institution’s activities in fulfilling the state (municipal) task and achieving the goals provided for by the conditions for providing subsidies for other purposes and subsidies for capital investments.”

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Taking into account the changes that occurred in the accounting methodology after the entry into force of Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n , it should be noted that the Ministry of Finance, by Order No. 172n, introduces the minimum possible amendments to Instruction No. 33n, which are supposed to be applied when preparing reports for 2014. The reporting for 2015 is subject to serious adjustments, but we will talk about this in the next issues of the magazine.

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

“On amendments to the Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its use."

T. Silvestrova
Editor in Chief
“Budget organizations: accounting and taxation”