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Accounting instructions 157n. List of basic instructions for budget accounting

Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 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 application" (with amendments and additions)

Appendix No. 1. Unified chart of accounts for state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions Appendix No. 2. Instructions for using a unified chart of accounts for accounting state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions

Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 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 application"

With changes and additions from:

October 12, 2012, August 29, 2014, August 6, 2015, March 1, November 16, 2016, September 27, 2017, March 31, December 28, 2018

b) state (municipal) unitary enterprises in terms of maintaining budgetary accounting of the facts of economic life that arise during the exercise, on the basis of agreements, of the powers of the state (municipal) customer to conclude and execute on behalf of the relevant public legal entity 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 budget investments in state (municipal) property and receiving budget investments in capital construction projects of state (municipal) property and (or) for the acquisition of state (municipal) property in the manner established for recipients of budget funds.

4. To recognize as invalid:

Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n “On approval of the Instructions for Budget Accounting” (registered with the Ministry of Justice of the Russian Federation on February 12, 2009, registration number 13309; Rossiyskaya Gazeta, 2009, March 6);

Order of the Ministry of Finance of the Russian Federation dated July 3, 2009 N 69n “On introducing amendments to the Instructions for Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n” (registered with the Ministry of Justice of the Russian Federation on August 13, 2009 , registration number 14524; Rossiyskaya Gazeta, 2009, September 2);

Order of the Ministry of Finance of the Russian Federation dated December 30, 2009 N 152n "On introducing amendments to the Instructions for Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n" (registered with the Ministry of Justice of the Russian Federation on February 4, 2010 , registration number 16247; Rossiyskaya Gazeta, 2010, February 19).

Registration N 19452

The Unified Chart of Accounts has been approved for state and municipal bodies and institutions, state academies of sciences, and management bodies of state extra-budgetary funds. It is introduced instead of the Chart of Accounts for budget accounting.

Determines how the Unified Plan is applied. The instructions for budget accounting are no longer valid.

Accounting management may be transferred under a contract (agreement) to another institution or organization (centralized accounting).

Primary and summary accounting documents can be compiled electronically. In this case, an electronic digital signature is used. In certain cases, the accounting entity must, at its own expense, make paper copies of such documents.

It is necessary to approve the working chart of accounts of state (municipal) institutions. It should contain accounts used for synthetic and analytical accounting.

The authorization journal is included in the accounting registers. They, as well as accounting records, must be stored for at least 5 years.

All accounts are five-digit. New columns have appeared (names of group and species).

Additionally, the following off-balance sheet accounts are provided. N 24 - property transferred to trust management. N 25 - for rent. N 26 - for free use.

Registration N 19452

This order comes into force on January 1, 2011.

This document is amended by the following documents:

The changes come into force on February 10, 2019 and are applied when developing accounting policies and accounting indicators starting from 2019.

The changes come into force on May 8, 2018 and are applied when developing accounting policies and accounting indicators starting from 2018.

Not every accountant working in a commercial organization will be able to instantly switch to working in the budget accounting system. It is conducted according to rules that differ from those prescribed for commercial sector enterprises and non-profit organizations.

This difference is due to peculiarity of the legal status of such institutions. Their founders are either government bodies at any level, or municipal bodies, or ministries and departments at the federal level. These organizations are recipients of public funds distributed in the form of subsidies or budgeted financing, control over the expenditure of which is much stricter than in the private sector of the economy.

Therefore, the regulations governing this area differ from similar ones developed for entrepreneurship. There are no significant changes for 2019.

From a methodology point of view, the main difference between the two accounting systems is Chart of accounts. The second important difference between budget accounting and accounting after the names and numbering of accounts is procedure for generating and submitting reporting forms. It is provided not only to the tax authorities, but also to the founder of the organization.

The main documents regulating budget accounting are instructions issued by the Ministry of Finance, which also regulates accounting. They are both general and private in nature, relating to the activities of only one type of institution.

Budgetary institutions are divided into three main groups– budgetary, autonomous and state-owned.

Each group has its own chart of accounts, reflecting the differences in the specifics of their activities and their regulation.

Budgetary institutions are created in the fields of science, education, and culture. They are financed from the founder’s budget, and they manage their income independently.
State institutions work in the sphere of production and science, perform certain government functions or public services, are financed from the budget on the basis of an approved estimate, their activities are related to the use of money, they have their own income, which creates the need for specific regulation of their financial and budgetary discipline.
Autonomous organizations are created mainly in the field of social support of the population, science, education, sports and other areas related to the provision of services to citizens. They are also financed from the founder’s budget; they manage their income independently. Their difference is that they can open current accounts in commercial banks, and not just in the Federal Treasury.

The main feature of all types is that they use their property on the basis of the right of operational management; they receive funding from the founder or directly from the budget, which gives rise to special reporting requirements.

To understand the requirements for the preparation and submission of reports, the accountant must know the classification of budget accounting entities. This mechanism involves three groups of subjects:

recipients of funds (institutions);
fund managers (founders or regional authorities that direct funds to their recipients);
the main manager of funds (usually the federal ministry when distributing funds between autonomous organizations).

The recipient of the funds reports to the managers by preparing reports that are almost similar to those sent to the tax authorities.

A single Chart of Accounts for budget accounting, common to all groups of this type of legal entity, can be found in Instruction No. 157n. For 2019 it has undergone major changes.

An important change was adjustments in the names of many accounts, for example, account 10407 “Depreciation of the library fund” was renamed “Depreciation of biological resources”, account 10707 “Library fund” - “Biological resources”. Based on the Unified Chart of Accounts, illogical plans are developed for each type of budgetary organization.

New accounts were introduced, for example, 10429 “Depreciation of intangible assets - especially valuable movable property of an institution”, 10449 “Depreciation of rights to use non-produced assets”.

Accounts 10540 “Inventory - leased items”, 10240 “Intangible assets - leased items”, 10740 “Leased items in transit”, 10990 “Distribution costs” have become invalid.

The nomenclature of accounts specifically for budgetary institutions is regulated by Instruction No. 174n, it introduces the Unified Chart of Accounts and the procedure for its application, it, like 157n, was seriously changed twice, by the same orders of the Ministry of Finance.

Instruction No. 191n introduces requirements for reporting on budget execution. This is a special form of reporting; 6 types of balance sheet forms alone are offered. The choice of form depends on whether the organization is the recipient, manager or main manager of budget funds.

And finally, Instruction No. 148n regulates general issues of budget accounting. It regulates the rules for recording each business transaction,

Types of calculations

For any accountant of a budgetary institution, one of the most important areas of application of the rules of budget accounting will be the reflection in it of settlements with different groups of debtors and creditors.

With accountable persons

Strict control over all types of spending of funds also applies to. There is still a requirement to issue cash receipts when issuing cash. Employees report on an advance report with supporting documents (for commercial organizations these features of document flow have already been abolished). Calculations on the synthetic account 020800000, which has a large number of analytical accounts, are taken into account.

If in commercial organizations failure to deliver is a private matter, then in an institution it is a violation of budget discipline. Shortages, as understood by the legislator when developing the wording of this article, are of a different nature depending on the asset and the reasons for its loss:

movable property;
Money;
as a result of dishonest actions;
in the form of legal costs.

Calculations for these types of shortfalls are reflected according to account 020900000 “Calculations for damage and other income”. Here, according to the norms of paragraph 220 of Instruction No. 157n, not only shortfalls are taken into account, but also theft, timely unreturned funds issued according to the advance report, advance payments unreturned by counterparties for terminated government contracts, and the amount of legal costs.

With the founder

For all types of institutions, their founder will be a government agency or a specific ministry. It endows the institution with property. Settlements with the founder are one of the main types of settlements and their inaccurate or untimely execution and recording may lead to the application of liability measures against authorized persons. Transactions are recorded either annually or before the organization is converted to another form.

They are reflected on account 021006000. This account must necessarily reflect the property transferred to the organization by the founder, which it cannot dispose of independently, but uses the income received from it. This property includes real estate and other expensive fixed assets. It also reflects the so-called “especially valuable movable property” (the term was introduced by one of the instructions), which the organization acquired independently, using income from its activities.

Together with the property itself, the amount of depreciation accrued on it must be reflected, which remains here in the event of disposal of the property from management before its full depreciation. Targeted subsidies and the return of their unspent portion are also reflected here.

With other debtors

This type of calculation is reflected in the synthetic account 021005000“Accounts with debtors based on income” and accompanying analytical accounts. Overpayments of taxes are taken into account in the same account. It should be borne in mind that most expenses must be authorized by the founder, either in the form of approval of the estimate, or in the form of granting permission to carry out a specific expenditure transaction.

On subaccount 020502000 income from property is reflected on 020503000 – income from sales. All transactions are additionally reflected in journals maintained according to established forms.

Thus, all the rules governing accounting in budgetary organizations differ significantly from the rules of RAS; in addition, they have undergone a number of structural changes associated with changes in budget classification and the strengthening of the role of electronic document management in relations between government bodies.

In order to navigate all these changes, an accountant needs to devote time to studying the instructions. In this case, records will be kept in accordance with the new rules and there will be no problems associated with reporting.

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I didn’t change myself, I was laid off (- 6.3% (16 people)

The main changes to the provisions of Instruction No. 157n can be divided into two groups:

changes relating to clarification and addition of individual terms (account names);
changes and additions to individual provisions of the specified regulatory document.

Thus, Order No. 134n clarified (added) the following terms (account names) used in Instruction No. 157n:

1. The structure of account 0 206 00 000 “Settlements for advances issued” is supplemented with subaccount 0 206 70 000 “Settlements for advances for the purchase of securities and other financial investments” (with detail by type of financial assets). Corresponding adjustments have been made to the text of paragraph 204 of Instruction No. 157n. This change in the structure of account 0 206 00 000 is caused by the need to more accurately reflect in the accounting records of state (municipal) institutions transactions for the acquisition of securities and other financial investments, in particular, to clarify the moment of transfer of rights to them to institutions. After all, the transfer by an institution of funds as an advance payment for these financial assets does not mean that the institution has received rights to them. The sub-account intended to reflect such advances in the accounting records was not available in the Chart of Accounts of state (municipal) institutions before the introduction of the analyzed changes and additions to Instruction No. 157n, and to reflect these payments on the sub-account already existing in the Chart of Accounts 0 302 70 000 “Calculations for there are no grounds for purchasing securities and other financial investments.

2. Other changes in the names of accounting accounts used by state (municipal) institutions are associated with adjustments to the general terminology of the accounting system in the Russian Federation, including in connection with bringing it into line with the terminology used in the Federal Law of December 6, 2011 No. 402 FZ “On Accounting” (hereinafter referred to as Federal Law No. 402 FZ) and International Financial Reporting Standards (IFRS), as well as in connection with clarification of the actual content of the relevant financial and economic transactions reflected in the accounting, in particular:

due to the need to bring the account names and terms used in Instruction No. 157n into line with the international terminology used in the economic sphere, as well as the terminology of recently published Russian regulations, the name of the account 0 401 00 000 “Financial result of an economic entity” was changed to “ Financial result of an economic entity”, and the words “business transaction” found in the text of Instruction No. 157n are replaced with the words “fact of economic life” in the appropriate number and case;
from the names of off-balance sheet accounts 04 “Write-off debt of insolvent debtors” and 20 “Write-off debt not claimed by creditors” the word “written off” is excluded, since the procedure for reflecting transactions on these accounts already involves writing off the corresponding amounts of receivables and payables from the corresponding “balance sheet” accounts accounting;
from the title of off-balance sheet account 07 “Carryover awards, prizes, cups and valuable gifts, souvenirs” the word “carryover” was excluded. In our opinion, this is due to the fact that this off-balance account, in addition to transferable awards (at a conventional value of 1 ruble per copy), should reflect valuable gifts and souvenirs that are subject to one-time delivery (award) to both employees of the institution and third-party organizations and persons (at the cost of their acquisition);
in paragraph 21 of Instruction No. 157n, the name of the 6th code of the source of financial support for institutions was changed: instead of the previously used name “budget investments”, this code began to be called “subsidies for the purpose of making capital investments” (thus, the “subsidy” nature of budget investments is confirmed, and the they began to fall under the tax benefit for income tax established by paragraph 14, paragraph 1, article 251 of the Tax Code of the Russian Federation).

Of the changes and additions to the content of individual requirements of Instruction No. 157n made by Order No. 134n, it is necessary to pay attention to the following.

	The subject of accounting (in this case, an institution) has the right, in the manner prescribed by Instruction No. 157n, to enter not only additional analytical codes of synthetic accounts of the Unified Chart of Accounts ( clause 1 Instructions No.? 157n), but also additional off-balance sheet accounts, which will undoubtedly increase the flexibility of the accounting system in state (municipal) institutions and its ability to quickly respond to changes in the structure of off-balance sheet accounting objects
	From 01.01.2013 application of provisions Federal Law of November 21, 1996 No.? 129?FZ “On Accounting” terminated due to the entry into force of the Federal Law of the same name No. 402?FZ. Therefore in clause 2 Instructions No.? 157n appropriate changes have been made
	From the list of sources of information on the size of market prices for non-financial assets received free of charge by the institution, established clause 25 Instructions No.? 157n, trade inspections that do not have the authority to determine these indicators are excluded
	Clause 6 Instructions No.? 157n supplemented with the following paragraph: state (municipal) institutions exercising, in accordance with the legislation of the Russian Federation, powers to fulfill public obligations to an individual, subject to execution in cash, as well as budgetary and autonomous institutions and (or) state (municipal) unitary enterprises receiving budget investments in capital assets construction 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 (hereinafter referred to as organizations exercising the powers of recipients of budget funds), when forming accounting policies, provide for the specifics of organizing and maintaining accounting records in terms of operations for the execution of these powers. In addition, the term “organizations exercising the powers of the recipient of budget funds” is included in clause 21 Instructions No.? 157n regulating the structure of sources of financial support for institutions

Source documents

Order No. 134n clarified the provisions of clauses 7, 10 and 17 of Instruction No. 157n, regulating the requirements for the preparation of primary accounting documents, in particular:

the detail “the name of the participant in the business transaction on whose behalf the document was drawn up, as well as its identification codes” was replaced with “the name of the accounting entity that compiled the document” (not any participant in the business transaction (for example, a loader) has the right to create a primary accounting document, in addition, references to identification codes that may not be assigned to the accounting subject have been removed from the details);
the requisite “measurements of a business transaction in physical and monetary terms” was changed to “the value of the natural (or) monetary measurement of a fact of economic life, indicating units of measurement” and supplemented with the following text: information on state and municipal payments required for submission by the subject of accounting (revenue administrator budgets of the budget system of the Russian Federation) to the State Information System in accordance with the procedure established by Federal Law dated July 27, 2010 No. 210 FZ “On the organization of the provision of state and municipal services”

the details “name of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution” and “personal signatures of these persons and their transcript” are respectively replaced by “name of the position of the person (persons) who completed the transaction, operation and responsible (responsible) for the correctness of its execution, or the name of the position of the person(s) responsible for the correct execution of the event” and “the signatures of the persons provided for in paragraph eight of this paragraph, indicating their last names and initials or other details necessary to identify these persons” (the new text of this detail maximally clarifies the list of officials responsible for the correct execution of primary accounting documents, as well as the conditions for their identification).

Clause 10 of Instruction No. 157n has been supplemented with the following paragraph: if, in accordance with the legislation of the Russian Federation, primary accounting documents, including in the form of an electronic document, are seized, copies of the seized documents, made in the manner established by the legislation of the Russian Federation, are included in the accounting documents accounting (thus, the composition of the primary accounting documents under the above conditions actually includes their copies, executed in the proper manner). The primary accounting document in electronic form can also be withdrawn from the institution by authorized bodies - this is specified in clause 17 of Instruction No. 157n.

Non-financial assets

Clause 27 of Instruction No. 157n is supplemented with the following paragraph: actual investments in an object of non-financial assets in the amount of costs for its modernization, additional equipment, reconstruction, reflected in the accounting of the organization exercising the powers of the recipient of budget funds, are transferred to the balance sheet holder of the object in respect of which the modernization was carried out (completed) , additional equipment, reconstruction, in order to attribute the amount of these actual investments to increase the initial (book) value of such an object. Thus, if the actual expenses for the modernization (reconstruction) of an object of fixed assets are made not by the balance sheet holder of this object, but by a third-party institution performing the functions of a recipient of budget funds, this institution does not have the right to write off these expenses as its own costs, but is obliged to transfer them to the balance sheet holder for inclusion in the initial the cost of the corresponding real estate object.

Clause 97 of Instruction No. 157n excludes the institution’s obligation to charge monthly depreciation of non-financial assets. Since accounting and tax reporting is prepared by institutions no more than once a quarter, it makes no sense to charge depreciation on a monthly basis. Now the institution has the right to determine the frequency of depreciation of non-financial assets independently.

State (municipal) institutions, according to their organizational and legal status, do not have ownership rights to the property and property rights they use. Non-financial assets are assigned to them with the right of operational management. However, this right is not applicable to intangible assets: the right to them, regardless of which balance sheet their value is reflected on, belongs to the founder (manager) of the corresponding state (municipal) institution. Taking into account the above, paragraph 64 of Instruction No. 157n has been supplemented with the following paragraph: in this case, the date of acceptance for accounting of an intangible asset object is recognized as the moment of emergence of the exclusive right of the corresponding public legal entity represented by an institution to this object in accordance with the legislation of the Russian Federation.

The need to reflect on off-balance sheet account 01 “Property received for use” the value of non-produced assets (land, subsoil, water and forest resources, etc.) was indirectly regulated already at the time of change (01/01/2011) of the name of this off-balance account. After Order No. 134n introduced amendments to paragraphs 77 and 333 of Instruction No. 157n, this requirement is clearly stated in the current legislation. In addition, the changes made by Order No. 134n to clause 333 of Instruction No. 157n now clearly define that off-balance sheet account 01 “Property received for use” must reflect the value of the “real estate” received by the institution during the time of registration of state registration of rights to it (before moment of acceptance of real estate for registration)".

In paragraphs 335 and 337 of Instruction No. 157n, the procedure for maintaining off-balance sheet accounts 02 “Material assets accepted for safekeeping” and 03 “Strict reporting forms” is somewhat clarified. If changes to the text of Instruction No. 157n in relation to off-balance sheet account 02 “Material assets accepted for safekeeping” are of a general theoretical nature, then a detailed explanation of the possible structure of strict reporting forms to be reflected on off-balance account 03 “Forms” has been added to the text of paragraph 337 of Instruction No. 157n strict reporting."

Money documents

According to the amendments made by Order No. 134n to paragraph 169 of Instruction No. 157n, monetary documents include, in addition to postage stamps and state duty stamps, envelopes with stamps purchased by the institution.

The changes and additions made by Order No. 134n to Instruction No. 157n have eliminated a number of problems and contradictions occurring in the organization of accounting of state (municipal) institutions, and raised the quality of organization of this accounting system to a new level, more consistent with the requirements of current legislation .

Unfortunately, certain problems of organizing accounting in state (municipal) institutions after the introduction of changes and additions to Instruction No. 157n by Order No. 134n remained unresolved.

One of these problematic issues can be called, for example, the following: at what point should the amount of depreciation deductions be changed when carrying out modernization (reconstruction, addition) of a fixed asset object in the accounting and tax accounting of a state (municipal) institution?

Currently, current legislation establishes different terms for changing the amount of depreciation charges for reconstructed (modernized) fixed assets:

in the accounting of state (municipal) institutions - from the month in which the useful life was changed (clause 85 of Instruction No. 157n);
When forming the taxable base for income tax, tax authorities generally recommend not changing the amount of depreciation deductions and repaying the initial cost of fixed assets increased as a result of reconstruction (modernization) in the period after the actual end of their useful life (Letter of the Ministry of Finance of the Russian Federation dated 06/09/2012 No. 03 03 10/66).

Thus, Order No. 134n, despite its undoubted importance, by no means solved all the problems in organizing accounting in state (municipal) institutions. Therefore, the provisions of Instruction No. 157n are subject to further analysis in order to achieve greater compliance of their text with the requirements of current legislation.

(1) When using these accounting sub-accounts, it should be borne in mind that futures, which give the right to acquire relevant financial assets in the future, are themselves a type of securities. Therefore, their advance payment is subject to reflection on account 0 206 70 000, and their actual receipt - on subaccount 0 302 70 000.

(2) In accordance with Letter of the Ministry of Finance of the Russian Federation dated October 23, 2013 No. 02 05 10/4410, the costs of an institution for the purchase of prizes and souvenirs intended for transfer to employees of the institution or third-party organizations and persons, and not for further resale, should be recorded at the time of capitalization at a time write off to current expenses under article 290 “Other expenses” - KOSGU with reflection of further control over their movement in off-balance sheet account 07 “Awards, prizes, cups and valuable gifts, souvenirs” (in conditional or actual valuation).

(3) To apply the value added tax benefit established by paragraphs. 4.1 clause 2 art. 146 of the Tax Code of the Russian Federation, it is necessary that the construction (reconstruction) of relevant real estate objects using these investments be included in the state (municipal) assignment of the institution.

(4) In particular, clause 2, part 1, art. 7 of the Federal Law of July 27, 2010 No. 210 FZ, effective January 1, 2013, provides for the provision by institutions of information on the collection of state duties by them for the provision of state (municipal) services to applicants.

(5) Thus, for example, the details of the power of attorney (order) for the right to sign the primary accounting document are included in the list of mandatory details of this document.

(6) Prior to this, this off-balance sheet account was called “Property received for rent.”

(7) Paragraph 36 of Instruction No. 157n and earlier determined that “acceptance for registration and deregistration of real estate objects, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, is carried out on the basis of primary accounting documents with the mandatory attachment of documents, confirming state registration of a right or transaction.” However, the preposition “or” in the text of this requirement created some uncertainty in determining the moment of reflection of such objects of non-financial assets in accounting, because the document certifying the right to property is a certificate of this right, and the documents certifying the transaction are an act of acceptance and delivery of property and a certificate on state registration of the relevant transaction. After amendments were made to clause 333 of Instruction No. 157n, this uncertainty was eliminated, and now, until the certificate of establishment of a real estate property is issued, its value must be reflected in off-balance sheet account 01 “Property received for use.” It should be borne in mind that the procedure for accounting for the cost of fixed assets for the purposes of taxing them with income and property taxes remains the same (that is, the object is accepted for tax accounting, and depreciation begins to accrue on it from the moment the object is actually accepted into operation and sent documents for state registration of rights to it with the relevant government agency).

(8) Among such accounting objects are forms of work books, inserts for them, certificates, certificates, receipts and other strict reporting forms.

(9) Moreover, if correspondence is sealed in stamped envelopes directly by postal offices, then the fact of acquisition of the latter, and therefore the need to reflect them as monetary documents, is absent.

In connection with the entry into force of a number of federal standards in 2018, there was a need to adjust the Unified Chart of Accounts and the Instructions for its application (hereinafter referred to as Instruction No. 157n). On April 26, 2018, registered with the Ministry of Justice Order of the Ministry of Finance of the Russian Federation No.64n, which makes changes to the specified document.

Unified chart of accounts.

New accounts.

First of all, we list the new accounts introduced into the Unified Chart of Accounts.

Account number	Account name
	Non-produced assets – other movable property
	Non-produced assets - as part of the grantor's property
	Depreciation of property in concession
	Amortization of intangible assets - especially valuable movable property of the institution
	Amortization of intangible assets - other movable property of the institution
	Depreciation of rights of use of non-produced assets
	Depreciation of treasury property in concession
	Investments in the grantor's property
	Other assets making up the treasury
	Non-financial assets constituting the concession treasury
	Real estate of the grantor constituting the treasury
	The grantor's movable property constituting the treasury
	Non-produced assets (land) of the grantor that make up the treasury
11100	Rights to use assets
	Rights to use non-financial assets
	Rights to use residential premises
	Rights to use non-residential premises (buildings and structures)
	Rights to use machinery and equipment
	Rights to use vehicles
	Rights to use industrial and household equipment
	Rights to use biological resources
	Rights to use other fixed assets
	Rights to use non-produced assets
11400	Impairment of non-financial assets
	Depreciation of the institution's real estate
	Depreciation of particularly valuable movable property of an institution
	Depreciation of other movable property of the institution
	Impairment of rights to use assets
	Depreciation of residential premises
	Depreciation of non-residential premises (buildings and structures)
	Impairment of investment property
	Impairment of machinery and equipment
	Vehicle depreciation
	Impairment of industrial and business equipment
	Depreciation of biological resources
	Impairment of other fixed assets
	Impairment of intangible assets
	Impairment of non-produced assets
	Depreciation of land
	Depreciation of subsoil resources
	Impairment of other non-produced assets
	Calculations of income from finance leases
	Calculations of income from payments for the use of natural resources
	Calculations of income from interest on deposits, cash balances
	Calculations of interest income on other financial instruments
	Calculations of income from dividends from objects
	Calculations of income from granting non-exclusive rights to the results of intellectual activity
	Calculations for other income from property
	Calculations of income from the provision of services (work) under the compulsory health insurance program
	Calculations of income from fees for providing information from government sources (registers)
	Calculations for contingent lease payments


	Calculations for subsidies for other purposes
	Calculations for subsidies for capital investments
	Payments for insurance advances
	Calculations for advances for services and work for capital investment purposes
	Calculations for advance payments for rent for the use of land plots and other isolated natural objects
	Settlements with accountable persons for insurance payment
	Settlements with accountable persons for payment for services and work for capital investment purposes
	Settlements with accountable persons for payment of rent for the use of land plots and other isolated natural objects
	Settlements with accountable persons for payment of fines for violation of procurement legislation and violation of the terms of contracts (agreements)
	Settlements with accountable persons for payment of penalties on debt obligations
	Settlements with accountable persons for payment of other economic sanctions
	Settlements with accountable persons for payment of other expenses
	Calculations of income from cost compensation
	Calculations of budget revenues from the return of receivables from previous years
	Calculations of income from penalties for violation of the terms of contracts (agreements)
	Calculations of income from insurance claims
	Calculations of income from compensation for property damage (except for insurance compensation)
	Calculations of income from other amounts of forced seizure
	Settlements with the financial authority to clarify unknown revenues to the budget of the year preceding the reporting year
	Settlements with the financial authority to clarify unclear revenues to the budget of previous years
	Insurance calculations
	Calculations for services and work for capital investment purposes
	Calculations of rent for the use of land plots and other isolated natural objects
	Settlements for other economic sanctions
	Calculations for other expenses
	Consolidated calculations of the year preceding the reporting year
	Consolidated calculations of other previous years
	Other calculations for the year preceding the reporting year
	Other calculations from previous years
	Income of the financial year preceding the reporting year
	Income from previous financial years
	Expenses of the financial year preceding the reporting year
	Expenses from previous financial years

227 “Insurance”;

228 “Services, work for the purposes of capital investments”;

229 “Rent for the use of land plots and other isolated natural objects.”

Excluded accounts.

Some accounts were excluded from the Unified Chart of Accounts:

10240 “Intangible assets – leased items”;

10540 “Material – leased items”;

10740 “Leased items in transit”;

10990 “Distribution costs”.

New edition of accounts.

Old edition	New edition
10140 “Fixed assets – leased items”	10190 “Fixed assets – property in concession”
10102 “Non-residential premises”	10102 “Non-residential premises (buildings and structures)”
10103 "Structures"	10103 "Investment property"
10106 “Industrial and household equipment”	10106 “Industrial and household inventory”
10107 "Library fund"	10107 "Biological resources"
10440 “Depreciation of leased items”	10440 “Depreciation of rights to use assets”
10402 “Depreciation of non-residential premises”	10402 “Depreciation of non-residential premises (buildings and structures)”
10403 “Depreciation of structures”	10403 “Depreciation of investment property”
10406 “Depreciation of production and household equipment”	10406 “Depreciation of industrial and household equipment”
10407 “Depreciation of the library fund”	10407 “Depreciation of biological resources”
10458 “Depreciation of movable property as part of treasury property”	10452 “Depreciation of movable property as part of treasury property”
10459 “Amortization of intangible assets as part of treasury property”	10454 “Amortization of intangible assets as part of treasury property”
10610 “Investments in real estate of an institution”	10610 “Investments in real estate”
10620 “Investments in particularly valuable movable property of an institution”	10620 “Investments in particularly valuable movable property”
10630 “Investments in other movable property of the institution”	10630 “Investments in other movable property”
10640 “Investments in leased items”	10640 “Investments in financial lease objects”
10853 "Precious metals and precious stones"	10853 “Values of Russian state funds”
20530 “Calculations for income from the provision of paid work and services”	20530 “Calculations for income from the provision of paid services (work), compensation of costs”
20540 “Calculations for forced seizure amounts”	20540 “Calculations for the amounts of fines, penalties, penalties, damages”
20550 “Calculations based on budget revenues”	20550 “Calculations for gratuitous receipts from budgets”
20521 “Settlements with tax payers”	20521 “Calculations for income from operating leases”
20531 “Settlements with payers of income from the provision of paid work and services”	20531 “Calculations for income from the provision of paid services (work)”
20541 “Settlements with payers of forced withdrawal amounts”	20541 “Calculations of income from penalties for violation of procurement legislation”
20581 “Settlements with payers of other income”	20581 “Calculations for uncleared receipts”
20589 “Calculations for uncleared receipts”	20589 “Calculations for other income”
20640 “Calculations for advance gratuitous transfers to organizations”	20640 “Calculations for gratuitous transfers to organizations”
20650 “Calculations for advance gratuitous transfers to budgets”	20650 “Calculations for gratuitous transfers to budgets”
20641 “Calculations for advance gratuitous transfers to state and municipal organizations”	20641 “Calculations for gratuitous transfers to state and municipal organizations”
20642 “Calculations for advance gratuitous transfers to organizations, with the exception of state and municipal organizations”	20642 “Settlements for gratuitous transfers to organizations, with the exception of state and municipal organizations”
20651 “Calculations for advance transfers to other budgets of the budget system of the Russian Federation”	20651 “Calculations for transfers to other budgets of the budget system of the Russian Federation”
20691 “Calculations for advances for payment of other expenses”	20996 “Calculations for advances for payment of other expenses”
20891 “Settlements with accountable persons for payment of other expenses”	20891 “Settlements with accountable persons for payment of duties and fees”
20940 “Calculations for forced seizure amounts”	20940 “Calculations for fines, penalties, penalties, damages”
20983 “Calculations for other income”	20989 “Calculations for other income”
30291 “Calculations for other expenses”	30293 “Calculations of fines for violation of procurement legislation and violation of the terms of contracts (agreements)”

Instruction No. 157n.

General provisions.

The provisions of Instruction No. 157n on budget accounting must be applied simultaneously with the standards established by the Conceptual Framework Standard. Definitions of terms used in Instruction No. 157n on budget accounting must be used in the meanings given in federal standards.

Clarifications have been introduced into paragraph 3 of Instruction No. 157n, according to which:

accounting for off-balance sheet accounts included in the working chart of accounts of the institution is carried out according to a simple system of accounting records (paragraph 2, paragraph 3 in the new edition). Previously, this rule was spelled out in paragraph 332 of Instruction No. 157n, thus, this rule was moved from one point to another;
as before, when maintaining accounting records, the institution ensures priority recognition of expenses and liabilities in accounting over the recognition of possible income and assets, but it is necessary to reflect these accounting objects according to the most conservative estimates - without overstating assets and (or) income and without understating liabilities and (or ) expenses (principle of prudence) (paragraph 14 clause 3 in the new edition). Thus, the specifics of applying the principle of prudence have been clarified.

Let us remind you that clause 4 of Instruction No.157n contained requirements for the generation and provision of information when maintaining accounting records necessary for internal and external users of financial statements for them to exercise powers of internal and external financial control. By Order of the Ministry of Finance of the Russian Federation No.64n, these requirements have been abolished, and similar standards are prescribed in clause 18 of the Conceptual Framework Standard. And point 4 of Instruction No.157n is stated in a new edition: the accounting of an institution is carried out by its structural unit, headed by the chief accountant or other official who is entrusted with accounting.

In addition to this point, in paragraph 5 of Instruction No.157n a new paragraph has been introduced with the following content: in the event that an institution transfers, on the basis of a contract (agreement), the powers to maintain accounting records to a centralized accounting department, the institution’s accounting records are carried out by a structural unit of the centralized accounting department or its official, who is entrusted with the implementation of the transferred powers.

Document flow rules.

Clause 6 of Instruction No. 157n contains a list of documents that an institution has the right to approve as part of its accounting policy. In general, it remained the same; Order of the Ministry of Finance of the Russian Federation No. 64n added a provision according to which the institution, within the framework of its accounting policy, approves the rules of document flow and technology for processing accounting information, including the procedure and timing for the transfer of primary (consolidated) accounting documents for reflection in accounting in accordance with the approved document flow schedule and (or) the procedure for interaction between structural units and (or) persons responsible for processing facts of economic life, upon submission of primary accounting documents for accounting purposes.

Note:

The institution ensures the storage of accounting policy documents and other documents related to the organization and maintenance of accounting for at least five years after the year in which they were used for accounting and (or) for the preparation of accounting (financial) statements for the last time (para. 12 p. 6 Instructions No.157n in the new edition).

Primary accounting documents.

In paragraphs 7 – 9 of Instruction No.157n contained requirements for the design, generation and recording of primary accounting documents. By Order of the Ministry of Finance of the Russian Federation No.64n, these paragraphs were declared invalid, since the procedure for working with primary accounting documents is regulated by paragraphs 20 - 28 of Part II of the Conceptual Framework Standard.

Accounting registers.

Points 10 – 11 Instructions No.157n are set out in a new edition and contain the following provisions on the use of accounting registers:

1) systematization, generalization and (or) grouping and accumulation of information contained in the primary (consolidated) accounting documents accepted for accounting are carried out in accounting registers (clause 10 in the new edition);

2) accounting registers are compiled according to unified forms established within the framework of budget legislation (clause 11 in the new edition).

The requirements for mandatory details of accounting registers and the rules for their maintenance were not included in the new edition of these paragraphs (they are given in Article 10 of Law No.402 - Federal Law), lists of accounting registers (contained in Order of the Ministry of Finance of the Russian Federation No. 52n).

Storage of accounting documents.

Provisions on storage of primary (consolidated) accounting documents, accounting registers and accounting (financial) statements in clause 14 of Instruction No.157n are presented in a new way. In particular, according to Order of the Ministry of Finance of the Russian Federation No.64n storage of the specified documents, registers and reports is organized by the head of the institution and (or) the head of the centralized accounting department.

When there is a change in the head of the institution and (or) the chief accountant or other official entrusted with accounting, the transfer of the institution's accounting documents is ensured. The procedure for transferring documents is determined by the institution as part of the formation of its accounting policies or in the case of transfer of powers of accounting under a contract (agreement) of centralized accounting - such a contract (agreement) (clause 14 of Instruction No.157n in the new edition). In addition, the specifics of storing accounting documents are regulated in clauses 13, 32, 33 of the Conceptual Framework Standard.

Seizure of documents.

From paragraph 17 of Instruction No.157n removed the provision according to which, in the event of seizure of accounting registers, including in the form of an electronic document, copies of these registers, made in the manner established by the legislation of the Russian Federation, are included in the accounting documents.

A similar requirement is contained in clause 32 of the Conceptual Framework Standard and is applied when seizing not only accounting registers, but also primary (consolidated) accounting documents.

Inventory.

Clause 20 Instructions No.157n, which contains requirements for conducting an inventory of property, financial assets and liabilities, and other accounting items, including off-balance sheet accounts, was declared invalid. This is due to the fact that the basic requirements for the inventory of assets and liabilities are established in Section. VIII Standard “Conceptual Framework”, they are similar to those enshrined in paragraph 20. Thus, the legislator removed from Instruction No.157n repeating norm.

To ensure the reliability of accounting data and accounting (financial) statements, assets and liabilities are maintained.

During the inventory, the actual presence of assets and liabilities is revealed, which is compared with the data of the accounting registers (clause 79 of the Conceptual Framework Standard).

* * *

In conclusion, let us draw your attention to the following points:

1. Following federal accounting standards for public sector organizations, Instruction No.157n serves as a fundamental document for maintaining accounting records of institutions of all types. Therefore, changes are made primarily to this instruction. Currently, the following orders of the Ministry of Finance have been registered with the Ministry of Justice:

dated March 31, 2018 No. 65n “On amendments to the annexes to the Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No.162n “On approval of the Chart of Accounts for budget accounting and Ininstructions for its use" (registered on April 26, 2018 No. 50911);

dated March 31, 2018 No. 66n “On amendments to the annexes to the Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No.174n “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application” (registered on April 26, 2018 No. 50908);

dated March 31, 2018 No. 67n “On amendments to the annexes to the Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No.183n “On approval of the Chart of Accounts for accounting of autonomous institutions and Instructions for its application” (registered on April 27, 2018 No. 50923).

2. In Order of the Ministry of Finance of the Russian Federation No.64n there are no provisions for its entry into force. Perhaps it will begin to take effect as a general rule 10 days after official publication, or the procedure for entry into force may be adopted by a letter or order of the Ministry of Finance.

3. The Unified Chart of Accounts has undergone significant changes: some accounts have been excluded, some are presented in a new edition, and new accounts have also been introduced. From the general provisions of Instruction No.157n excludes provisions that duplicate the norms of the Conceptual Framework Standard.

4. The article describes the changes made to the Unified Chart of Accounts and the general procedure for its application. In the following issues we will continue to consider other sections of Instruction No. 157n.

S. Kargasok 06.11.2015

Based on the order of the Chairman of the Control Body of the Kargasoksky District dated September 11, 2015. No. 19 and paragraph 1.9 of the work plan for 2015, approved by the Chairman of the Control Body of the Kargasoksky District on December 29, 2014. based on the order dated November 7, 2014. No. 13, a control event was carried out to verify the use of municipal property owned by the Kindalsky rural settlement.

The inspection period has been set from 09/16/2015 until 07.10.2015, the period under review was year 2014.

The control event is documented in an inspection report from02.10.2015. № 8 .
Abbreviations used in the information:

Federal Law 131-FZ - Federal Law of the Russian Federation dated October 6, 2003 No. 131-FZ “On the general principles of local self-government in the Russian Federation”;

Federal Law 161-FZ - Federal Law of the Russian Federation dated November 14, 2002. No. 161-FZ “On state and municipal unitary enterprises”;

Federal Law No. 6-FZ - Federal Law of 02/07/2011. No. 6-FZ “On the general principles of organization and activities of control and accounting bodies of the constituent entities of the Russian Federation and municipalities”;

Federal Law 135-FZ On the Protection of Competition - Federal Law of July 26, 2006. No. 135-FZ “On Protection of Competition”;

Instruction 157n - Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n “On approval of instructions for the application of a unified chart of accounts for government bodies (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal institutions) )".
It has been verified.

In 2014, there were no regulatory documents:

- “Regulations on the procedure for managing and disposing of municipal property in the municipal formation “Kindalskoye rural settlement”;

- “The procedure for inventory and analytical accounting of treasury property objects”;

- “Regulations on the specifics of writing off the property of the municipal formation “Kindalsky rural settlement”.

There are comments on the developed drafts of the first two above-mentioned documents.

P It was proposed to finalize the drafts of these documents.
The Accounting Policy includes some sections of the accounting procedure provided for by Instruction No. 157n for all government institutions. Section 4 on intangible assets is included, which is not used in accounting due to the lack of an accounting object. An erroneous reference was made to the order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n “On approval of the Chart of Accounts of accounting of autonomous institutions and Instructions for its application.”

P It was proposed to finalize the Accounting Policy based on the characteristics of the structure, industry and other features of the activity and the powers performed.
Violations of Instruction No. 157n were found:

It is not organized for balance sheet accounting for some objects worth up to 3,000 rubles. These objects were unreasonably taken into account on balance sheet account 101;

Unreasonably, depreciation was accrued on some objects up to 3,000 rubles;

The Machines laptop has a book value of RUB 22,050. with a minus sign;

Depreciation in the amount of 100% has not been accrued for some objects costing over 3,000 rubles. up to 40,000 rubles;

The monitor, which is classified as inventory, is registered as a fixed asset;

Some of the municipal property was not legally accounted for in account 101 “Fixed assets”, and not in account 108 “Non-financial assets of treasury property”;

Some of the property (music centers, light music) was taken into account on the balance sheet of the Administration of the Kindalsky rural settlement, but it was necessary to be taken into account on the balance sheet of the MKUK "Kindalsky BDC";

Some of the property on the balance sheet account 101 of the Administration of the rural settlement is still registered with the financially responsible person N.A. Sysolin. fired in 2012;

The MP-512 rifle was written off with the wording “Written off for the needs of the institution”;

The workshop (garage) was not legally accounted for in account 108 “Non-financial assets of treasury property”, and not in account 101 “Fixed assets”;

It was illegal for a firefighter's combat clothing, a welding machine, and a diesel generator to be taken into account as part of the treasury's real estate;

The sawmill was illegally included in the movable property of the treasury.

P
10 objects of municipal property in violation of paragraph 4 of Art. 2 of Federal Law 161-FZ transferred to economic management Municipal unitary enterprise "Teploenergosnab" of the Municipal Entity "Novoyuginskoye Rural Settlement".

P It was proposed that the Administration of the Kindalsky rural settlement transfer these objects to the Enterprise either for free use or for rent.
In violation of Article 17.1 of Federal Law 135-FZ On the Protection of Competition, lease agreements for facilities were concluded with individual entrepreneurs without holding competitions or auctions.

P It was proposed to eliminate the violations committed.
Violations were found for housing facilities:

In the social tenancy agreement with Mongolin A.A. the employer's signature is missing. Some social tenancy agreements are registered in the name of some persons, but other persons are registered on the rent calculation sheet;

For 8 debtors for rental housing, the debt ranged from 3 months to several years in the amount of 75,413.64 rubles, and the Administration of the Kindalsky rural settlement did not take any measures to collect the debt, no statements of claim were filed in court;

An accounting discrepancy was established in the amount of RUB 366.79. between the data in the statement of payment for the rental of residential premises and the data in account 205.21 “Settlements with payers of property income”;

Based on the inspection report dated March 31, 2009. No. 1 two-apartment residential building at the address: Kindal, st. Tsentralnaya, 46 is considered dilapidated. The act does not indicate the period of resettlement and people are still living in it;

The apartment is located at the address: s. Kindal, st. Shkolnaya 7, apt. 2 is not used because it is in an unsuitable condition for habitation. At the same time, the housing inspection report was not drawn up and the residential building was not recognized as unsafe;

Privatized apartment at the address: s. Kindal, st. Tsentralnaya, 14 was not listed either in the accounting records or in the register of municipal property and, therefore, was not written off from the balance sheet of the Administration of the rural settlement.

P It was proposed to eliminate the violations committed.
For 2014, a plan for the privatization of treasury property was not drawn up. At the same time, two objects were privatized. The write-off of privatized objects from the balance sheet of the institution was carried out without an administrative document from the Administration of the rural settlement.

P It is recommended to prevent such violations.
According to the maintenance of the Register of Municipal Property of the Kindalsky Rural Settlement:

The presented document does not comply with the Procedure for maintaining registers of municipal property by local governments, approved by order of the Ministry of Economic Development of Russia dated August 30, 2011. No. 424;

There are no results for the number of objects recorded, accrued depreciation, etc., either by group or by the Settlement Register as a whole;

When calculating the results as of January 1, 2014, a discrepancy was established between the number of municipal property objects in the Register and the treasury property list;

The Register does not contain fixed assets that are under operational management and have not been lawfully transferred to economic management.

P It was proposed to eliminate the violations committed.
The inventory of property items recorded in accounts 101 and 108 (Order No. 46 dated November 26, 2014) was carried out formally.

All financially responsible persons have entered into agreements on full individual financial responsibility without a list of property items assigned to them, which does not make it possible to conduct an inventory of their property items.

P suggested:

Assign property to materially responsible persons;

Conduct annual inventory in accordance with established requirements.
The inspection report was presented to the head of the Kindalsky rural settlement, V.V. Volkov. and signed by him. Based on the results of the inspection, a Recommendation dated 10/06/2015 was sent to the Administration of the Kindalsky rural settlement to eliminate the identified violations. No. 02-05-79. From the Administration of the Kindalsky rural settlement, the Control Authority of the Kargasoksky District received a Response on measures taken to eliminate violations and comments dated November 6, 2015. b.n.

Based on the results of the control event, a report was drawn up and presented to the Chairman of the Duma of the Kargasoksky District.

A copy of the inspection report was sent to the Head of the Kargasok district to familiarize him with the execution by the Control Body of the powers delegated to it.

The inspection materials were included in the report submitted on November 5, 2015. deputies at a meeting of the Kargasoksky District Duma.

Based on the submitted request dated November 6, 2015. No. 31-2015, the inspection materials were transferred to the Prosecutor's Office of the Kargasoksky District.

Chairman _____________________ /Yu.A. Mashkovtsev/

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