The receipt of funds in a budgetary institution. Accounting for cash flow in a budgetary institution
The movement of funds of the institution in bank accounts, at the cash desk, as well as the movement of monetary documents is recorded on accounts opened for account 20100 “Cash of the institution”.
Instructions for the application of the chart of accounts, approved by the Order of the Ministry of Finance of the Russian Federation dated December 01, 2010 No. 157n. provided opening to the account 020100000 next. accounts:
020101000 “Institutional funds in bank accounts”;
020102000 "Institutional funds at temporary disposal";
020103000 "Funds of the institution on the way";
020104000 "Cashier";
020105000 "Money documents";
020106000 "Letters of credit";
020107000 "Funds of the institution in foreign currency".
DS refer to section 2 "Financial assets".
On the account 020101000 “Funds of the institution for the banbank accounts" operations on the movement of funds of the institution are taken into account in the event that these operations are carried out not through the bodies providing cash services for the execution of budgets. The account also records transactions with funds received from entrepreneurial and other income-generating activities.
Accounting for operations on the movement of funds on the account is kept in the Operations Journal for bank account on the basis of documents attached to account statements. Operations to account for the movement of funds on the bank account of the organization are made out by accounting records.
Analytical accounting for account 020101000 “DS of an institution on bank accounts” is kept in the Journal of operations on a bank account on the basis of documents attached to account statements, a card for recording funds and settlements, as well as on off-balance accounts 17 “Receipts of DS to bank accounts of an institution” and 18 “Disposal of DS from bank accounts of the institution”.
The cash flow in the bank account is reflected in the accounting entries:
The amount received on the account from the manager of budgetary funds:
D 20101 “DS to the bank. accounts" K 30404 "Int. settlements m/d by managers and recipients of funds”;
The amount transferred from the account to the supplier or contractor:
D 30200 “Settlements with suppliers and contractors” K 20101 “Cash in bank accounts”;
The amount transferred from the bank account to the manager of budgetary funds:
D 30404 "Internal settlements between managers and recipients of funds" K 20101 "Cash in bank accounts".
Check 020104000 "Cashier" is designed to account for the movement of cash in the currency of the Russian Federation and in foreign currency at the cash desk of the institution.
To work with cash DS, the institution should have special. equipped cash desk (isolated room). All cash, within the limit agreed with the servicing bank, money. documents and securities stored in fireproof metal cabinets. Keeping cash and other valuables that do not belong to this pr-th at the cash desk is prohibited. All cash transactions are carried out by the cashier, being a person with a full MO.
When registering and accounting for cash transactions, institutions are guided by the procedure for conducting cash transactions in Russian Federation established by the Central Bank of the Russian Federation, taking into account the following. features.
Receipt at the cash desk and posting of cash DS is issued at the PKO institution. PKO is issued by the accounting worker in 1 copy, signed by Ch. accounting and the cashier who accepted the money is certified by a seal. The receipt is a detachable part and serves as a source document of the person who deposited cash into the cash desk of the institution. Acceptance at the cash desk of cash DS from the FL is also carried out according to strict reporting forms - receipts. Acceptance of cash by institutions when making settlements with the population should be carried out with the mandatory use of cash registers. A limit has been established on the amount of cash settlements between legal entities, according to which the maximum amount of settlements per transaction is 100,000 rubles. Violation of the procedure for working with cash and the procedure for conducting cash transactions entails the imposition of an administrative fine on the enterprise and officials.
From the cash desk, DS can be issued for: payment of salary; economic needs; travel expenses; provision of material assistance; payment of benefits for temporary disability; issuance of loans to employees. The issuance of money from the cash desk is drawn up by cash registers, taking into account the requirements for issuing cash registers. RKO is also signed by the head of the institution. When issuing cash DS from the cash desk to the account of several persons, instead of individual cash registers, the Statement for issuing money from the cash desk to accountable persons is used. The main document for the payment of salary is the Payroll or Payroll.
All PKOs and RKOs, after their issuance, are registered in the Journal of registration of incoming and outgoing cash documents (maintained in chronological order), after which the documents are used to fill in the Cash Book. Receipt and expenditure of cash DS in foreign currency are maintained on separate sheets of the Cash Book by types of foreign currencies. The cash book is an accounting register of strict reporting (it must be numbered and laced, the last page is certified by the seal of the institution and the signatures of the head and chief accountant). Control over the correct maintenance of the Cash Book should be provided by Ch. accounting institution.
When issuing cash from the cash desk to distributors, determined by order of the head of the institution and with whom agreements on full material liability have been concluded, the account is kept by the cashier in the Book of Accounts issued to distributors of money for the payment of wages, allowances for military personnel and scholarships.
Accounting for cash transactions in institutions, both in the currency of the Russian Federation and in foreign currencies, is kept in the Cash Book. Receipt and expenditure of cash in foreign currency is conducted on separate sheets of the Cash Book by types of foreign currencies.
Accounting for cash flow transactions on account 20104 "Cashier" is kept in the Operations Journal for the account "Cashier" on the basis of cash reports. Cash flow accounting transactions are recorded in accounting records. According to D account 020104510 “Receipts to the cashier” reflect the amounts of cash DS received by the cashier. According to Account 020104610 “Disposal from the cash desk” reflect the amount of cash withdrawal from the cash desk.
Arrival of cash at the cash desk:
- The amount of cash received from the OFK (a body of the Federal Treasury):
D 20104 "Cashier" K 30405 "Settlements on payments from the budget with the bodies organizing the execution of the budget."
The amount of cash received from the bank account:
D 20104 “Cashier” K 20101 “Institutional funds in bank accounts”.
The amount of cash received from the accountable person:
D 20104 "Cashier" K 20800 "Settlements with accountable persons".
Cash flow from the cash register:
- The amount of the advance issued from the cash desk to the accountable person:
D 20800 "Settlements with accountable persons" Kt 20104 "Cashier".
The amount of cash deposited from the cash desk to the current account of the Treasury:
D 30405 "Settlements for payments from the budget with the treasury authorities" K 20104 "Cashier".
The amount of cash deposited from the cash desk to the bank account:
D 20101 “Institutional funds in bank accounts” K 20104 “Cashier”.
The amount of cash issued from the cashier as wages:
D 30201 "Calculations for wages" K 20104 "Cashier".
The amount of cash deposited from the cash desk to the depositor:
D 30402 "Settlements with depositors" K 20104 "Cashier".
The amount of cash issued from the cash desk in payment for the contract:
D 30207 "Settlements with suppliers and contractors for payment of other services" K 20104 "Cashier".
In addition to cash DS, cash documents are kept at the cash desk of the institution, which are accounted for account 020105000 Den. doc-you": paid coupons for gasoline, oils, food; vouchers to rest houses, sanatoriums, camp sites; subscriptions; received notices for postal orders; stamps; state duty stamps; strict reporting forms.
Receipt at the cash desk and issuance of cash documents from the cash desk are executed by PKO and RKO, which are registered in the Journal of registration of incoming and outgoing cash documents separately from DS transactions.
Analytical accounting of monetary documents is carried out according to their types in the Card of Accounting for Funds and Settlements. Accounting for transactions on the movement of monetary documents is kept in the Journal for other transactions.
Non-cash payments are carried out through non-cash transfers on settlement, current and currency accounts of institutions, the system of correspondent accounts of banking institutions, etc.
The movement of non-cash funds received from budget financing and extra-budgetary sources is taken into account by institutions on the accounts of the treasury body or on accounts with credit institutions, if these institutions or their funds received from extra-budgetary sources are not transferred to treasury services. When making non-cash payments, payment orders, payment requests, letters of credit are used. Letters of credit are issued at the expense of both budgetary funds and non-budgetary funds of institutions.
The movement of DS under letters of credit is taken into account on With020106000 “Letters of credit”.
Analytical accounting of the account is maintained for each issued letter of credit in the Accounting and Settlement Card. Accounting for operations on the movement of letters of credit is kept in the Journal of operations on a bank account on the basis of documents attached to statements from a letter of credit account.
Particular attention should be paid to the fact that funds received from state non-budgetary funds are accounted for as budget funds, with sign 1 in category 18 of the budget accounting account.
Account 020102000 “DS of an institution in temporary disposal” is used to account for CA in the currency of the Russian Federation and in foreign currency received at the temporary disposal of the institution, which may be levied in order to compensate for material damage or to enforce a sentence in terms of confiscation of property; funds received for safekeeping.
Account 020103000 “DS institution on the way” takes into account the movement of the CA of the institution in the currency of the Russian Federation and in foreign currency on the way. DCs in transit are DCs transferred to the institution but received by the institution in the following month, as well as funds transferred by a credit institution from one account to another account. Accounting for transactions on the movement of DS on the account is kept in the Journal of Bank Account Operations.
In order to ensure the reliability of budget accounting and budget reporting data, institutions are required to conduct an inventory of CAs and documents, during which their existence, condition and assessment are verified and documented. In order to control the correctness of the reflection in the accounting of cash transactions and compliance with cash discipline, an inventory of the cash desk is carried out at least once a month. It is also mandatory to conduct an inventory before compiling the annual financial statements. An inventory of DS held in banks on settlement (current), currency and special accounts is carried out by reconciling the balances of the amounts on the corresponding accounts, according to the accounting department of the institution, with the data of bank statements. Upon completion of the audit, an inventory report is drawn up. The commission reports information on the results of the inventory to the head of the institution, who makes the appropriate decision.
Compliance with cash discipline in budgetary institutions is checked by the bodies executing the budget and higher organizations.
Cash account in budget accounting involves maintaining a kind of accounting for working with cash. Such accounting is carried out exclusively in budgetary organizations. A cash account means a clear phased implementation of all operations. Of course, at the stage of planning the work of a cashier and organizing work, many questions arise, which we will try to answer in this article.
Material liability
A specialized liability agreement must be concluded with employees who will deal with cash in the organization. Also, this specialist should be engaged in the creation of all reporting documentation and keep a kind of accounting for funds. All reporting documentation is created taking into account the regulations of the Ministry of Finance of our country. Also, it should be drawn up in such a way that it can be used to make budget accounting in the future.Accounting and reporting
To keep records of transactions that are directly related to cash, the budget accounting instruction is used. In accordance with the requirements of this instruction, all funds that are received from budgetary funds must be accounted for separately from those transactions that involve working with cash received from extrabudgetary sources. That is, there is a kind of division of cash documentation into the one that will be the basis for maintaining budget accounting, when using public funds. And the one that will be the basis of the usual accounting, for operations with funds that are not budgetary.All operations that are executed by cash orders must certainly be entered by the cashier in a specialized cash book. All receipts to this cash desk are necessarily reflected in debit in a specialized account that forms all kinds of receipts to the cash desk of the organization. The withdrawal of funds is also carried out in a separate document (account 0 201 04 610 - withdrawal from the cash desk).
Other operations with cash at the cash desk are necessarily drawn up by cash receipt orders, or by cash account orders. All orders must have a clearly defined form. Among other things, they must be registered in the journal of expenditure and receipt cash documents. If funds (meaning exclusively budgetary) are issued from the cash desk, then a special statement must be drawn up. Each statement must additionally be issued as an expense cash warrant. If your management orders to do it differently, then you have the right to refuse the boss, because. his claim would be illegal.
Also, the cashier's account should reflect all the turnovers that accumulate in the course of the organization's activities on credit and debit, but only in the area of \u200b\u200bthese accounts from the beginning of the year. It is these parameters that will be reflected in subsequent budget reporting on financial results activities.
Cash flow on personal accounts with the federal treasury
Types of personal accounts
Features of conducting monetary transactions on a personal account
The procedure for reflecting receipts and expenditures on budgetary and extrabudgetary activities
Documents required for cash transactions
Budgetary institutions account for funds on personal accounts opened with the territorial body of the Federal Treasury at the place of service (Part 2, Article 30 of Federal Law No. 83-FZ of May 8, 2010; as amended on November 3, 2015). The procedure for opening and maintaining personal accounts by the territorial bodies of the Federal Treasury was approved by Order of the Russian Treasury No. 24n dated December 29, 2012 (as amended on December 29, 2014).
Budget organizations do not have the right to independently conclude a bank account agreement for opening accounts for accounting for budget financing - funds are credited to a single account of the federal treasury, with which banks directly work. The bank accepts settlement documents from the federal treasury, it also receives from the bank confirmation of settlement documents for processing, settlement documents received upon the return of funds, account statements.
Budgetary organizations receive cash from the bank using a checkbook issued to the structures of the federal treasury; the unused funds of the federal budget, the budgetary organization also hands over to the cash desks of the bank. The bank sets the cash limit to the structure of the Federal Treasury, which opened the account. The procedure for conducting cash transactions and compliance with the cash limit are controlled by the bodies of the Federal Treasury. Income from entrepreneurial activities, independently earned by a budgetary organization, is also recorded in the accounts in the treasury.
Types of personal accounts
In the territorial body of the Federal Treasury, the following types of personal accounts can be opened for an institution:
20 - designed to account for transactions with the funds of budgetary institutions. This account reflects operations with subsidy funds received for the fulfillment of a state task (with the exception of subsidies for other purposes, capital investments), funds received from entrepreneurial activities, income from property rental, as well as funds received to secure an application for participation in procurement and contract execution;
21 - a separate personal account of a budgetary institution, designed to record transactions with subsidies for other purposes and capital investments (Articles 78.1, 78.2 of the Budget Code of the Russian Federation);
22 - a personal account of a budgetary institution, designed to record transactions with compulsory medical insurance funds.
In the Body of the Federal Treasury for the implementation of operations to the health care institution of the Federal Budgetary Healthcare Institution "Center for Hygiene and Epidemiology in the Kirovsky District" of the city of Yekaterinburg single account opened on the receipt and expenditure of funds, to which are credited:
- subsidies for the implementation of the state task (budget appropriations);
- income received from other income-generating activities.
The institution is also engaged in entrepreneurial activities (provision of sanitary and epidemiological services on a paid basis to legal entities and individuals, individual entrepreneurs, having concluded contracts with them).
For separate accounting of cash flows from different sources of financing, the reflection of operations in accounting by type of activity, the code for the type of financial security (KFO) is used.
The procedure for accounting for subsidies is determined by the Instructions for the Application of the Unified Chart of Accounts for Accounting for Bodies state power (government agencies), organs local government, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of Russia dated 12/01/2010 No. 157n (as amended on 08/06/2015; hereinafter - Instruction No. 157n). In accordance with it, the code for the type of financial support for activities 4 (KFO 4) “Subsidies for the implementation of the state task” should be applied
For entrepreneurial activity, the code for the type of financial support for activities 2 (KFO 2) “Income from the provision of paid services” is applied.
Features of conducting monetary transactions on a personal account in OFK
1. The primary document for the implementation of non-cash payments for the payment of monetary obligations is an application for cash flow.
To receive cash, an application for receiving cash is made.
Budgetary institutions conduct cash transactions with funds in the manner approved by the Order of the Treasury of Russia dated July 19, 2013 No. 11n.
2. In documents for debiting funds from a personal account with the Federal Treasury, when forming an application for cash expenses, the KFO is indicated. The task of accounting for cash expenses is to control the targeted spending of funds.
3. Subsidies for the fulfillment of the state task (budget appropriations) and income from entrepreneurial activity, other income are credited to one personal account. For separate analytical accounting of cash flows in accounting, off-balance accounts 17 and 18 are used, opened to account 0.201.11.000 “Cash of an institution on personal accounts with the treasury body”.
4. The Federal Treasury controls cash expenditures in the context of budget classification items, regardless of the activities carried out - budgetary or other income-generating.
5. Cash is written off strictly for the intended purpose in accordance with the approved estimate of income and expenses. The expenditure side of the estimate provides for planned expenditures by type of activity with distribution by budget classification items (KOSGU).
FFBUZ works with the federal treasury using SUFD.
S. S. Velizhanskaya,
Deputy Chief Accountant of the Federal Budgetary Health Institution "Center for Hygiene and Epidemiology in the Sverdlovsk Region in the Oktyabrsky and Kirovsky Districts of Yekaterinburg"
The material is published in part. You can read it in full in the magazine.
The value of cash accounting in budgetary organizations
Definition 1
Accounting for funds in budgetary organizations is a reflection of the receipt of all funds and their expenditure according to the declared budget.
Considering that funds in budgetary organizations usually come from budgetary funds, their accounting is given separate and increased attention, since abuse of official powers in terms of illegal circulation of budgetary funds entails criminal liability.
Peculiarities of recording cash transactions
In the accounting of budgetary enterprises, a chart of accounts is used, where account 0 201 00 000 “Cash of the institution” is used to account for all operations. This account has several sub-accounts, where various transactions are separately accounted for.
For example, account 1 201 01 000 is used when accounting for the movement of funds on the settlement accounts of budgetary enterprises, if the cash inflow is carried out from the sources of income of this organization. Also, this account takes into account funds on accounts that are opened with credit companies.
Accounts 2 201 01 000, 3 201 01 000 are used for those funds that were received from other sources (extrabudgetary). All transactions in which a budgetary organization receives funds are recorded as debit turnovers of the relevant accounting accounts. And when they are disposed of, entries are made on the credit of the corresponding accounts. Correspondence of accounts for inflows and outflows of funds must comply with:
- source of cash inflow;
- recipient of funds.
Remark 1
It is important that the correspondence of the accounts of funds correspond to the budgets for spending such funds, that is, that there is compliance with the execution of budgets for this organization.
For example, if a budgetary organization received funds from the budget for the repair of premises, then the expenditure of such funds must exactly correspond to a pre-compiled estimate for such costs.
A feature of cash accounting in budgetary organizations is the simultaneous reflection of cash flows in off-balance accounts. So, all inflows of funds are reflected in account 17, and all outflows of such funds are reflected in account 18.
Budgetary organizations may receive funds for temporary use. To account for such funds, account 0 201 02 000 is used. These can be funds:
- which were seized (during the investigation, inquiry, etc.);
- which were sent to the budgetary organization for safekeeping.
For each individual organization, the Treasury sets a certain limit, above which funds cannot be held there.
Peculiarities of documenting cash transactions
Each cash flow transaction in a budgetary organization must be correctly executed with the appropriate types of documents.
For example, all operations on the movement of funds on the accounts of the organization should be reflected in the Journal of operations with non-cash funds. Entries are made on the basis of these documents, which are attached to bank statements. That is, the information in this journal must correspond to the information from the bank statements of the organization.
Cash in budgetary organizations are issued according to the rules for conducting cash transactions. That is, primary cash documents are filled out for each operation.
For example, upon receipt of funds, entries are formed in receipts and incoming cash orders. Authorized persons at the end of each working day hand over cash with the completed Document Delivery Register together with copies of issued receipts.
When spending funds, entries are made in the Book of Accounts issued to distributors of money for the payment of wages, allowances for military personnel and scholarships.
In addition, for each disbursement of funds, an expenditure cash order is issued, and all cash transactions are recorded in the cash book of a budgetary organization.
Remark 2
In some organizations, there are transactions with cash in foreign currency. To account for such funds, separate pages of the Cash Book are filled in according to the type of currency.
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Federal Agency for Education
Ulyanovsk State Technical University
Graduate work
topic: Accounting for funds in a budgetary organization (on the example of the UPF in the Ulyanovsk region)
cash accumulated non-cash
Student
Savicheva Marina Konstantinovna
Supervisor
Romanova Irina Borisovna
Reviewer
Kamalova Ravilya Fatklislamovna
Ulyanovsk 2006
Introduction
1.1 Cash as an economic category
2.1 Accounting for cash transactions
2.2 Accounting for transactions on the current account
2.3 Accounting for settlements with accountable persons
3. Audit and revision of funds in budgetary organizations
3.1 Types and forms of control in organizations
3.2 Planning and implementation of audits and audits
3.3 Registration of the results of the audit and audit
Conclusion
List of sources used
Applications
Introduction
At the present stage of development of a market economy, funds perform the function of a general exchange, allowing enterprises and organizations to pay wages to staff, settle accounts with counterparties, make payments to the budget and perform other business operations. non-cash cash
In the context of budget financing cuts, the role of accounting and control in providing financial resources to budgetary organizations is growing, and the problem of their rational use is exacerbated.
the main objective thesis is to study the accounting system of a budgetary organization and control of funds. Based on the goal, the following tasks were set and solved:
- studied the procedure for documenting cash transactions, transactions on the current account, settlements with accountable persons;
- studied the theory and methodology of accounting, revision and audit of funds of a budgetary enterprise;
- analyzed the results of the inventory of funds and settlements;
- recommendations for improving the accounting of funds at the enterprise are proposed.
The subject of the study is the organizational and economic relations associated with the documentation and accounting of cash transactions of a budgetary organization.
The object of the study is the Pension Fund Administration (government institution) of the Russian Federation. The Department spends public funds, strictly observing the intended purpose in accordance with the approved estimates, financial and budgetary discipline and maximum savings in material values and money.
Accounting in the Department is ensured by systematic monitoring of the execution of cost estimates, the state of settlements with enterprises, organizations, institutions and individuals, the safety of funds and material values. The organization of cash accounting plays an important role in common system accounting and ensures the legality and efficiency of the circulation of funds in the enterprise.
The paper presents an analysis of the system of budgetary accounting in its unity, the structure of the procedure for compiling financial statements, sets out the rules for applying the Chart of Accounts, the execution of cost estimates. Describes the analytical and synthetic accounting of cash and settlements, special-purpose funds. The types, purpose, composition of financial statements and the principles of its preparation are characterized.
All sections of the thesis contain specific materials on accounting, as well as lists of basic accounting entries. A list of normative documents is attached.
theoretical and methodological basis research served as a study of the works of domestic and foreign scientists on the problems of organizing cash accounting, regulations of state bodies.
The information base is formed on the basis of annual reports, primary documents, consolidated registers of the Pension Fund of the Russian Federation for 2005.
In the process of research, the following methods were used: dialectical, monographic, deductive, abstract-logical, economic-statistical, comparative analysis, inductive, method of comparison of homogeneous facts, analysis, synthesis.
1. Theoretical basis cash accounting and control
Money is a commodity that acts as a universal equivalent, reflecting the value of all other commodities.
The issue of paper and credit money was in modern conditions monopolized by the state. The central bank, owned by the state, sometimes tries to compensate for the lack of money savings by increasing the money supply, issuing excess tokens of value. Money supply is a set of cash and non-cash purchasing and payment means that ensure the circulation of goods and services in national economy owned by individuals, institutional owners and the state.
Figure 1 - Types of money supply
The share of paper money in the money supply is very low (less than 25%), and the bulk of transactions between entrepreneurs and organizations are made in a developed market economy through the use of bank accounts. As a result, the era of bank money, checks, credit cards, "electronic money" has come, which, through computer operations, can be used to transfer from one account to another. These settlement tools allow you to manage cash deposits, i.e. non-cash money. Cashless calculations - calculations carried out between individuals and legal entities without the use of cash by transferring funds through a bank from the payer's current account to the recipient's account.
Thus, we have considered the main economic categories within the framework of the subject of research, and have given a definition of the essence of funds. Let us briefly summarize the results of the study and consider aspects of the legal regulation of the monetary system in the Russian Federation.
So, we have established that money through its unique properties allow solving many organizational and economic problems at the level of the country and an individual enterprise.
The role of money is primarily manifested in the results of the participation of money in setting the price of a commodity. The price of a product is affected by the supply-demand ratio and competition, which makes it possible to reduce the price of the product. However, lower costs may be allowed by producers with lower costs. In contrast, producers with higher cost levels are forced to either achieve cost reductions or reduce or cease production of such goods. The pricing mechanism is aimed, therefore, at increasing the efficiency of production, at reducing the level of costs.
Money is of great importance in the process of money circulation, when it performs the function of a medium of circulation or a means of payment. When paying for acquired values or services rendered, the buyer controls the price level and the quality of goods and services, which forces manufacturers to reduce prices and improve the quality of their products. As a result, this is aimed at increasing the efficiency of production.
Money plays an important role in economic activity enterprises, the functioning of state bodies, in strengthening the interest of people in the development and improvement of production efficiency, and the economical use of resources. With the help of money, it is possible to determine not only the total amount of costs for the production of each type of product and their total volume, but also the results of production through price. certain types production, its entire volume, the amount of profit received.
At the level of an individual enterprise, funds belong to the most important section of assets - highly liquid working capital. They allow for the interconnection between enterprises and individuals both in Russia and abroad regarding the acquisition and sale of goods, works and services and ensure profit. Cash is the main source for settlements with counterparties, the personnel of the enterprise.
A special role is played by cash, which act as a source of replenishment of working capital through accountable persons, during the period of arrest of the organization's accounts at the request of the fiscal authorities.
Thus, we consider cash as an important economic category. In this regard, of particular interest for the study is the regulatory regulation of cash in Russia and abroad, presented in the next part of the work.
An important link in the financial system are extra-budgetary funds of the state. This is a set of financial resources that are at the disposal of central or local authorities with a designated purpose. The order of their formation and use is regulated by financial law.
Extra-budgetary funds are one of the methods of redistribution of the national income of the state in favor of certain social groups of the population. The state mobilizes a part of the income of the population into funds to finance its activities. The funds socialized by extrabudgetary funds are used for the process of reproduction. Extra-budgetary funds solve two important tasks: providing additional funds to priority areas of the economy and expanding social services for the population.
Initially, off-budget funds appeared in the form of special funds and special accounts long before the emergence of the budget. With the expansion of its activities, the state power needed more and more new expenses, requiring more and more funds to cover itself. These funds were concentrated in special funds intended for special purposes. Such funds were, as a rule, temporary. With the implementation of the planned measures by the state, they ended their existence. In this regard, the number of funds was constantly changing, but in general, there was a tendency to increase the number and volume of funds. With the strengthening of the centralized state, the period of unification of special funds begins. Based on the merger of various funds, the state budget was created.
The transition to the market changed the content of the economic mechanism in the country, organizational structures its individual parts, including modernized the financial system. The transformation of the Russian economy from an administrative-command system into a market one led in practice to decentralization and a weakening of the role of the state, a manifestation of which was the reform of the state financing system. One after another, extra-budgetary funds arose and separated from the budgetary system, some of which were again consolidated into budgets in the form of target funds.
The previously existing economic system accumulated in state budget almost all financial resources of the state. A high degree of concentration and centralization of finance had its advantages, the main of which was the possibility of mobilizing significant financial resources to solve global national problems within certain territories, spheres, industries or inter-sectoral complexes. However, the disadvantage of such centralization of financial resources was their ineffective use on the scale of the entire economic system and individual objects of financing.
On the historical transition from one economic system to another, Russia was struck by a multitude of crisis phenomena that mutually condition each other. The economic and financial crises led to a sharp decline in the standard of living of the vast majority of the population, unemployment. In combination with the lethargy of state power in the country, there were such phenomena as non-payment for many months of wages, pensions and other social benefits which is still ongoing.
Under these conditions, on the one hand, there is a need for the concentration of limited financial resources at the state level in order to meet the most urgent social general economic needs. On the other hand, in the context of the financial crisis, which caused a shortage of financial resources, the central government needs to rank social needs in order of importance and to meet the most urgent of them to form entire monetary funds, thereby protecting these needs from significant underfunding. This measure is similar to the allocation of protected items in the budget.
Off-budget funds of the Russian Federation were created in accordance with the laws of the RSFSR "On the Fundamentals of the Budget Structure and Budget Process in the RSFSR" of October 10, 1991, "On Local Self-Government in the RSFSR" of June 6, 1991; “On the Fundamentals of the Budget Structure and Budget Process in the RSFSR” dated October 17, 1991. The Laws of the Russian Federation “On the Fundamentals of Budget Rights and Rights to Form and Use Extra-Budget Funds, Representative and Executive Bodies of State Power, Republics within the Russian Federation, Autonomous Region, Autonomous districts, territories, regions, cities of Moscow and St. Petersburg, local governments" dated April 15, 1993, "On general principles organizations of local self-government in the Russian Federation” dated August 12, 1995, “On financial fundamentals local self-government in the Russian Federation” dated September 23, 1997.
The decision on the formation of state non-budgetary funds is made by the Federal Assembly of the Russian Federation, as well as the representative bodies of the constituent entities of the Federation and local self-government. The composition of state non-budgetary funds The Budget Code of the Russian Federation interprets the address restrictively, as funds of funds generated outside the budgets and intended for the implementation of the constitutional rights of citizens to pensions, social insurance, social security in case of unemployment, health protection and medical care. Article 144 of the Budget Code of the Russian Federation includes only the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, despite the fact that a number of other funds are formed by federal authorities, are managed by them and have budget funds as part of their income.
Such extra-budgetary funds are located especially in the state, but are autonomous, they have a strictly designated purpose and are created for specific programs of national, regional or local significance, for the implementation of which budgetary funds are not enough and additional financial resources are needed, mobilized both in the region and outside of it.
State non-budgetary funds are created on the basis of the relevant acts of the highest authorities, which regulate their activities, indicating the sources of formation, determine the procedure and direction for the use of monetary funds.
Extrabudgetary social funds, being integral part financial system of the Russian Federation, have a number of features:
Draft budgets of state off-budget funds are submitted simultaneously with the draft of the relevant budgets for the next financial year;
The budgets of state off-budget funds are considered and approved in the form of federal laws simultaneously with the adoption of the federal law on federal budget for the next financial year;
Extrabudgetary funds have a strict target orientation; their spending can be carried out exclusively for the purposes determined by the legislation of the Russian Federation, in accordance with the budgets of funds approved by federal laws or laws of the constituent entities of the Russian Federation;
Incomes of state non-budgetary funds are formed at the expense of mandatory deductions, as well as voluntary contributions from individuals and legal entities;
Insurance contributions to funds and the relationships arising from their payment are of a tax nature. Contribution rates are set by the state and are mandatory;
Monetary resources are state-owned; they are not included in the composition of budgets, as well as other funds and are not subject to withdrawal for any purposes not expressly provided for by law;
Spending of funds from off-budget funds is carried out by order of the Government or a specially authorized body (fund board).
State non-budgetary social funds of the Russian Federation accumulate funds for the implementation of the most important guarantees of state pensions, the provision of free medical care and social support in case of disability, during maternity leave, spa services, etc.
The funds of the state off-budget social funds are state-owned. Their main source is mandatory payments. The obligatory nature of payments to state off-budget funds, the legislative establishment of tariffs and categories of payers lead to the fact that these payments are identified with taxes.
1.2 The main forms of cash and non-cash payments in budgetary organizations
Branches of the Pension Fund of the Russian Federation in the regions are created by the Resolution of the Board of the Pension Fund of the Russian Federation for the implementation government controlled pension finance.
Branches are legal entities, have federal property in operational management, an independent balance sheet, current and other bank accounts, can acquire and exercise property and non-property rights, bear obligations, be a plaintiff and defendant in court.
Branches of the Pension Fund of the Russian Federation have a seal with the image of the State Emblem of the Russian Federation and their name, as well as letterheads, stamps.
In their activities, the Branches of the Pension Fund of the Russian Federation are guided by the Constitution of the Russian Federation, the current legislation of the Russian Federation, the regulatory legal acts of the Russian Federation, decisions of the Board of the Pension Fund of the Russian Federation and the Executive Directorate of the Pension Fund of Russia, these Regulations.
Branches of the Pension Fund of the Russian Federation carry out their activities in accordance with the legislation of the Russian Federation and the Regulations on the Pension Fund of the Russian Federation, approved by the Decree of the Supreme Council of the Russian Federation dated December 27, 1991 No. 2122-1. The PFR budget is annually approved by the federal law on the PFR budget.
The main documents that currently regulate cash circulation in the Russian Federation are the Regulation on the rules for organizing cash circulation in the Russian Federation dated January 05, 1998 No. 14-P (hereinafter referred to as the Rules) and the Procedure for conducting cash transactions in the Russian Federation, approved by the Central Bank RF dated September 22, 1993 No. 40 (hereinafter referred to as the Procedure). Note that the Regulations and the Procedure are mandatory for organizations, enterprises and institutions on the territory of the Russian Federation.
To make cash payments, each organization must have a cash desk. Cash desks of enterprises can keep cash within the limits set by the banking institutions servicing them in agreement with the heads of these enterprises.
The limit of the balance of cash in the cash register is set annually by banking institutions for all enterprises, regardless of the organizational and legal form and field of activity, that have a cash desk and carry out cash settlements.
All cash transactions carried out by organizations must be documented in primary documents. Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results” provides for unified forms for accounting for cash transactions.
It has been established that on the basis of the letter of the Central Bank of the Russian Federation dated May 16, 2003 No. 23 “Generalization of the practice of applying Bank of Russia regulations on issues of currency regulation” in order to account for transactions in cash foreign currency carried out through the organization’s cash desk when settling with business travelers, an organization can record transactions for the issuance and acceptance of cash foreign currency received from a bank account to pay for travel expenses.
In accordance with the Regulation of the Central Bank of the Russian Federation of June 25, 1997 No. 62 "On the procedure for the purchase and issuance of foreign currency for payment of travel expenses", this letter is applied taking into account the features established by the Instruction of the Central Bank of the Russian Federation of October 20, 1998 No. 383-U "On the procedure for making legal persons - residents of transactions of purchase and resale of foreign currency in the domestic market of the Russian Federation", by analogy with the procedure for accounting for ruble cash transactions in the cash book. At the same time, accounting of cash transactions with foreign currency in cash should be carried out in a separate cash book.
Thus, we have considered the normative regulation of the cash flow of enterprises and organizations on the basis of resolutions, letters and other administrative documents of the Central Bank, the State Statistics Committee of the Russian Federation.
It has been established that the regulation of cash is associated primarily with the need to ensure the economic security of the state, the desire to limit the practice of using cash in the shadow economy of the Russian Federation.
On the this stage research carried out an analysis of a large number of regulations. However, these documents regulate only general issues of the subject of research. For this reason, it is necessary to study the regulatory documents governing the procedure for accounting and cash control, to determine the goals and objectives facing the relevant departments of the enterprise.
The funds received on the settlement accounts of the Office of the Pension Fund of the Russian Federation in the Ulyanovsk region are federal property, are not included in the budgets, other funds and are not subject to withdrawal.
In accordance with the current legislation, Branches keep temporarily free funds (except for cash on hand within the established limit) in the bank.
A current account must be opened by a bank at the place of registration of the institution, budget funds for the maintenance of the institution are accumulated on this account.
The relationship between the Branches and the bank is formalized by a current account agreement. Under this agreement, the bank undertakes to open a current account and other accounts, credit the amounts received by the client to them and, on behalf of the client, write off the corresponding management amounts for crediting them to the accounts of creditors, accept cash from the client and issue him, etc. The first current account serves to ensure financing the payment of state pensions and planned indicators for the collection of insurance premiums, and the second current account is used to finance the UPF RF for the implementation of income and expenditure estimates.
The receipt of funds from the budget is recorded on the current account in the accounting department of the Branches and reflected in the active sub-account 201.01 "Settlement account" in debit and credited to account 304.04 "Internal settlements between the main manager and recipient of budget funds".
The credit of this sub-account reflects operations related to various payments, issuance and transfer of funds, in correspondence with the debit of accounts 201.04 "Cashier", 302.00 "Settlements with suppliers and contractor", 303.02 "Settlements with the Social Insurance Fund of the Russian Federation", "Settlements with Compulsory Medical Insurance Fund of the Russian Federation”, “Settlements with the Pension Fund of the Russian Federation”. From the account, funds are carried out by payment and other settlement documents drawn up in accordance with the requirements of this Regulation, within the limits of funds available on the account. Accounting for transactions on the movement on the current account is kept in the accumulative statement to the journal of operations No. 2. Upon completion, the results are transferred to the Journal - Home book. Branches have the right to transfer advances to other organizations under contracts. The contracts should contain a clause on payment at the beginning of an advance of 30%, and after the services rendered, payment in full of the remaining part of 70%. All advance payments are reflected in the debit of sub-account 302.00 credit 201.01.
Branches carry out all settlements with suppliers for goods received and services rendered, as a rule, in a cashless manner according to settlement documents through banking institutions. The Central Bank has set the maximum amount of cash settlements between legal entities at 10,000 rubles.
Forms of payment are determined in the agreements of the parties in accordance with the Legislation of the Russian Federation. Employees of the accounting department must accurately and timely take into account and strictly control all settlement operations, take measures to speed up settlements, and prevent violations of settlement discipline. It is important to correctly and promptly draw up settlement documents, timely submit them to the bank for settlements, monitor the completeness and timeliness of payments.
A payment order is considered a payment document - this is an order from the payer to the bank to write off a certain amount from the account to the recipient's account to pay off their obligations. Also, payment requests - orders from the supplier to the buyer to pay on the basis of settlement documents sent to the bank serving the payer, the cost of the services provided under the contract or work performed. It is accepted if the payer has not refused to pay, "Acceptance", which means the payer's consent to pay settlement documents for inventory and services. All settlement transactions are governed by the regulations of the Bank of Russia, which determine the procedure for the exchange of electronic documents using information security tools. There is an information protection department in the Branches, whose responsibility is to control the incoming information and the outgoing information; all of it is checked by Anti - Virus.
The departments prepared settlement documents on paper - these were mainly payment orders, which were printed automatically in black font. Signatures on settlement documents were affixed with a pen with paste or ink in black, blue or purple. When compiling the document, special attention was paid to the fact that the seal impression and the stamp impression on the settlement documents were always clear, all the words on the seal were well read. Also, attention was paid to filling in the details, to the purpose of the payment, in which the account was necessarily indicated, or the agreement being the basis for transferring the amount of money from the account to the beneficiary's account, the order of payment was indicated in accordance with the rules approved by the Bank's resolution, for example, taxes - 3rd priority, payments for services - 6 priority. Withdrawal of funds from current accounts took place within 3 days. It was necessary for the courier to take the payment documents and only the next day in the Bank statement it would be possible to see whether the funds were debited from the account, but this does not mean that the money is already in the recipient's account. They still went a long way to get to the recipient's account, the money from the Buck goes to the Sberbank account, and only after that, on the 3rd day, is credited to the recipient's account. Settlement documents were accepted and accepted by the bank for execution, regardless of their amount. If the bank detects violations when filling out payment documents, in accordance with the established requirements of the accounting rules and this part of the Regulations, they will be returned and payment for them will not be made. Orders are valid for ten days from the date of issue (the day of issue is not taken into account). Financing PFR produces in a timely manner. The Department of the Pension Fund of the Russian Federation does not make settlements through the file cabinet of an off-balance account, in this case, payments are not delayed. The Bank writes off funds for the delivered goods, performed works, rendered services within the established period.
To date, in the Departments of the Pension Fund of the Russian Federation of the fund, settlements are made with counterparties using software"Bank - client". This program was originally compiled by the Bank's programmers. Specific people have access to work with the bank, according to the instructions, all the necessary conditions to use the secret keys of this program. All this helps to quickly and efficiently cope with the tasks of financing pensions and all current payments. The terms for writing off funds from the settlement account to the recipient's settlement accounts are being reduced, today it is only 1 day. Reduced workflow, less transfer costs. The branches themselves control the bank statement, to which all primary documents for payment are attached, calculate expenses based on the balances on the current account. However, the courier still receives an extract from the Bank to confirm the balance. The same requirements remained for the execution of payment documents, despite the fact that they are sent electronically. "Bank - client" innovation is very convenient, modern and economical in all respects.
1.3 Goals and objectives of accounting and control of funds in the organization
The main requirements for accounting are reflected in a number of regulations. For example, part of the provisions of the federal law "On Accounting" can be attributed to cash flow accounting.
Thus, the accounting of property, liabilities and business operations of organizations is carried out in the currency of the Russian Federation - in rubles.
The Organization maintains accounting records of property, liabilities and business transactions by double entry on interrelated accounting accounts included in the working chart of accounting accounts.
Analytical accounting data must correspond to the turnover and balances of synthetic accounting accounts.
Article 9, Chapter II of the federal law on accounting specifically describes the requirements for the execution of primary accounting documents.
In order to reflect in the accounting of business transactions related to the movement of cash, in accordance with the order of the Ministry of Finance dated October 31, 2000, No. 94n, account 201.00 "Cashier" was opened. The account is designed to summarize information on the availability and movement of funds at the cash desks of the organization.
To account 201.00 "Cashier" sub-accounts can be opened:
201.04 "Cash desk of the organization",
201.05 "Money documents", etc.
Clause 9 of Part II of the regulation on accounting and financial reporting in the Russian Federation states that organizations keep accounting records of property, liabilities and business transactions (facts of economic activity) by double entry on interrelated accounting accounts included in the working chart of accounts accounting.
Thus, we have studied the theory and methodology of accounting and cash control. It has been established that money plays a crucial role in the economic activity of an enterprise and allows it to be included in the general process of exchanging goods and services. The state, in turn, seeks to strictly regulate this area of economic relations, and for this it has objective reasons.
Accounting for funds is fully described in legislative acts. There are unified forms of primary documentation, analytical and synthetic registers. A special balance account is provided for accounting for cash transactions, and the inventory procedure is described. Noteworthy is the independent confirmation of the legality of business operations based on audit.
At the same time, in order to study how these norms are implemented in practice, it is necessary to study the experience of organizing accounting in a particular enterprise, which will be done in the next chapter.
Features of the Department's reporting is a system of indicators that characterize the conditions and results of work for a certain period. Reporting is the final stage of the accounting process. It is compiled according to accounting, statistical and operational accounting. This allows you to include in the content of the reporting not only cost, but also natural indicators for assessing and summarizing both quantitative and qualitative characteristics.
In international accounting standards, four stages are identified in a single accounting process: documenting business transactions, bringing together individual accounting data based on synthetic and analytical accounting accounts; formation of reporting forms for the analysis of the organization's activities.
The financial statements reflect on an accrual basis the property and financial position of the institution, the results of economic activity for reporting period. Institutions and organizations, as well as centralized accounting departments that serve non-production institutions that are on the republican budget of the Russian Federation, budgetary national-state and administrative-territorial entities of the Russian Federation prepare annual, quarterly and monthly accounting reports on the execution of cost estimates.
When compiling and submitting financial statements, the Department is guided by Federal Law No. 129-FZ of November 21, 1996 "On Accounting" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1996, No. 48, Art. 5369), accounting regulations "Accounting Statements of an Organization" PBU 4/99 and other accounting provisions. Chart of accounts for accounting in budgetary organizations, instructions for its application approved by the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n (according to the conclusion of the Ministry of Justice of the Russian Federation of November 9, 2000 N 9558-YUD, this Order does not need state registration ).
When reflecting data in financial statements, it should be borne in mind that if, in accordance with normative documents according to accounting, the indicator must be subtracted from the relevant indicators (data) when calculating the relevant data (interim, final, etc.) or has a negative value, then in the financial statements this indicator is shown in parentheses (operating expenses, cash flow, disposal of fixed assets etc.).
The reporting year for all enterprises, institutions and organizations is the period from January 1 to December 31 inclusive. Annual reports are drawn up as of January 1, quarterly reports - on July 1 and October 1, monthly reports - on the first day of the month following the reporting month. The first reporting year for newly created institutions is the period from the date of state registration, i.e. acquisition of the rights of a legal entity, until December 31 inclusive, and for enterprises established after October 1 - until December 31 of the next year inclusive.
The rules for compiling and submitting reports are regulated by the Regulations on Accounting and Accounting in the Russian Federation dated July 29, 1998 No. 34n; Regulation on accounting "Accounting statements of organizations" (PBU No. 4/96), approved by Order of the Ministry of Finance of the Russian Federation dated February 8, 1996 No. 10, as well as a letter from the Ministry of Finance of the Russian Federation "On the procedure for compiling annual, quarterly and monthly financial statements institutions and organizations that are on the budget "of February 15, 1993 No. 12 (as amended on August 3, 1993, July 25, 1994, June 27, 1995, August 26, 1997)
Sample forms of annual, quarterly and monthly reports for the Office and their contents are established by the Ministry of Finance of the Russian Federation, and are filled in in strict accordance with the indicators provided for in them. Annual, quarterly and monthly reports can be submitted in the form of automated forms.
Estimated indicators of the forms of annual, quarterly and monthly reports must comply with the approved cost estimates, income and expenditure estimates, taking into account the changes made in the reporting period, drawn up in the manner established by the Ministry of Finance of the Russian Federation.
The Department's annual report includes the following forms:
0503130 "Balance of execution of the budget of the main manager, recipient of budget funds";
0503125 "Help on internal calculations";
0503126 "Information on the balances of funds in bank accounts of recipients of budget funds";
0503121 "Statement of financial performance"
0503127 "Report on the execution of the budget of the main manager, recipient, recipient of budget funds";
0503169 "Information on accounts receivable and accounts payable»;
0503130 "Reference to the balance sheet" on the conclusion of accounts for budgetary accounting of the reporting financial year;
050168 "Information on the movement of non-financial assets";
0503174 "Information on the financial result of the institution";
0503176 "Information about shortages and theft of funds."
The financial statements of the Department include performance indicators not only of itself, but also of structural divisions.
The Department provides monthly, quarterly and annual financial statements of its parent organization to the Regional Pension Fund of the Ulyanovsk city, on time.
Accounting statements containing indicators classified as state secrets under the current legislation are submitted taking into account the requirements of this legislation.
The chief accountant submits summary, quarterly, annual financial statements on the implementation of estimates of income and expenses of institutions, within the established time limits. Consolidated financial statements are signed by the head and chief accountant.
The responsibility of the persons who signed the consolidated financial statements is determined in accordance with the current legislation. In the Department, accounting is automated and, in accordance with this, accounting is based on a single interconnected, technological process processing documentation for all sections of accounting with the preparation of a balance sheet in accordance with the Chart of Accounts provided for by this Instruction, and standard design solutions for integrated automation of accounting. Thus, the data of synthetic and analytical accounting are formed in the databases of the software package used and are monthly displayed on paper - output forms of documents (memorial orders, cards, statements, general ledger, report, etc.). At the same time, the content of indicators in the output forms of documents must comply with the requirements provided for by this Instruction for accounting registers.
If errors are found in the financial statements, it is necessary to make corrections in the relevant databases and obtain output forms, taking into account the correction of errors. Without paperwork confirming any corrections, new data is not entered into the forms.
The explanatory note should include brief description activities of the organization (ordinary activities; current, investment and financial activities), the main performance indicators and factors that influenced the financial results of the organization in the reporting year, as well as decisions based on the results of consideration of the annual financial statements, i.e. relevant information useful for obtaining a more complete and objective picture of the financial position of the organization, the financial performance of the organization for the reporting period and changes in its financial position.
When presenting in the explanatory note the main performance indicators characterizing qualitative changes in the property and financial situation, their reasons, if necessary, the accepted procedure for calculating analytical indicators should be indicated.
When characterizing solvency, attention should be paid to such indicators as the availability of funds in bank accounts, at the cash desk of the organization.
Accounting is important for the proper organization of money circulation, in the efficient use of financial resources. Skillful distribution of funds in itself can bring additional income to the organization. Therefore, you need to constantly think about the rational investment of temporarily free cash.
Organization of accounting in Government institution- The Office of the Pension Fund of the Russian Federation in the Ulyanovsk region is conducted in accordance with the fundamental regulatory documents for accounting, these are:
Budget Code of the Russian Federation dated 12.08.98;
Federal Law of the Russian Federation dated November 21, 1996 No. 129 - FZ “On Accounting”;
Regulations on the Pension Fund of the Russian Federation dated December 27, 1991, 2122-1;
Instructions on Accounting in Budgetary Organizations” approved by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107 n.
Regulation on accounting and financial reporting in the Russian Federation dated July 27, 1998, 34 n.
Regulations on documents and workflow in accounting, approved by the USSR Ministry of Finance dated July 29, 1983, 105;
Guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of the Russian Federation of 13.06.95, 49;
Instructions on Accounting and Reporting on the Execution of the PFR Budget, approved by Resolution of the PFR Board dated 01/30/95 18, coordination with the Ministry of Finance of the Russian Federation;
The procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Bank of Russia dated March 22, 1993 40;
Regulations on the department for accounting for the receipt and expenditure of funds from the regional branch of the Pension Fund of the Russian Federation, approved by the Resolution of the Board of the Pension Fund of the Russian Federation on January 15, 1992 11;
Other current guidelines and teaching materials Pension Fund of the Russian Federation.
This Instruction establishes a unified accounting procedure in budgetary institutions. The instructions apply the following concepts:
A budgetary institution is an organization created by the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments for the implementation of managerial, socio-cultural, scientific-technical and other functions of a non-commercial nature, the position of which is financed from the relevant budget or the budget of the state non-budgetary fund on the basis of estimates of income and expenses;
The main manager of budget funds (hereinafter referred to as the main manager) is a state authority of the Russian Federation, a state authority of a constituent entity of the Russian Federation, a local self-government body or other direct recipient of budget funds determined by the relevant law ( legal act) on the budget for the next financial year and having the right to distribute appropriations in the areas established by this law (legal act), according to the managers and recipients of budget funds under its jurisdiction;
Limit of budgetary obligations - the maximum amount of the rights of the recipient to accept monetary obligations paid from the funds of the relevant budget;
Acceptance of monetary obligations at the expense of budget funds - the conclusion by the recipient of contracts (agreements, acts) for the performance (of services) with the performers of work (services) within the limits of budget obligations;
Amount of expenditure financing - the amount of the recipient's rights to pay monetary and other obligations accepted in accordance with the established procedure at the expense of the budget, within which the bodies executing budgets carry out cash expenses on behalf of the recipient;
Cash expenditure - an operation to write off funds from the account of a treasury body or in a credit institution in payment for obligations accepted in the prescribed manner by the recipient, payable at the expense of the relevant budget;
Personal account - a register of analytical accounting of the treasury body, designed to reflect in the accounting limits of budgetary obligations, accepted monetary obligations, amounts of financing and cash expenditures that implement the budget by the main managers, managers and recipients;
Institutions carry out accounting for the execution of estimates of income and expenses for budgetary funds and funds received from extrabudgetary sources, in accordance with the Federal Law "On Accounting" (Collected Legislation of the Russian Federation, 1996 No. 48, Art. 5369; 1998, No. 30, Art. . 3619) and this Instruction.
The procedure for conducting accounting in institutions, established by this Instruction, provides for:
chart of accounts in institutions;
journal form of accounting;
the method of using sub-accounts of the Chart of Accounts to reflect operations for the execution of estimates of income and expenses of both budget funds and funds received from extra-budgetary sources;
forms of primary accounting documents and accounting registers;
methods for assessing assets and liabilities;
correspondence of sub-accounts on the main accounting operations;
other issues of accounting organization.
The management of the Department is carried out by the head, who is appointed to the position by the Board of the PFR in agreement with the administration of the Ulyanovsk region.
The Treasury Department is a structural subdivision of the regional Department of the Pension Fund of the Russian Federation and is directly subordinate to the head of the Main Directorate - UPF RF in the Ulyanovsk region.
The department in its work is guided by the Constitution of the Russian Federation, federal laws, the legislation of the Russian Federation on accounting, regulations of the Ministry of Finance of the Russian Federation and bodies that are granted the right to regulate accounting by federal laws, the Regulations on the Pension Fund of the Russian Federation, resolutions of the Board of the PFR and the Executive Directorate of the PFR , rules, instructions and regulations developed by the Pension Fund of the Russian Federation, orders and instructions of the head of the Department, as well as this Regulation.
The Treasury Department consists of the following groups:
Financial group;
Accounting group for the execution of estimates of income and expenses of the Office;
Group for the set of financial statements on the costs of paying pensions and estimates of income and expenses for the maintenance of the PFR bodies;
Group of forecasting cash receipts.
The department is headed Chief Accountant- Head of the Treasury Department, who is appointed and dismissed from his post by the Chairman of the Board of the Pension Fund of the Russian Federation.
The work of the Treasury Department is built in accordance with the quarterly work plan and the Regulation on the Treasury Department, approved by the Head of the Department.
Job descriptions for specialists of the treasury department are compiled by the chief accountant in accordance with the methodological recommendations of the Methodological Council of the regional departments for accounting for the receipt and expenditure of funds, set out in a letter from the PFR dated 10/20/1997. No. EB - 03 - 11/ 7470-IN.
The chief accountant, as documents are received from the FIU, conducts classes with accounting employees to study instructive and regulatory documents.
In order to timely study changes in legislative documents, employees of the Treasury Department in their practical work use the Consultant Plus program, information from the journals Accounting in Budgetary and Commercial Organizations, Glavbukh, and the newspaper Economics and Life.
2. Organization of cash accounting in budgetary organizations
2.1 Accounting for cash transactions
In accordance with the Law of the Russian Federation of September 25, 1992 N 3537-1 "On the monetary system of the Russian Federation" (Article 15), the Board of Directors of the Bank of Russia by decision of September 22, 1993 N 40 approved the "Procedure for conducting cash transactions in the Russian Federation" .
By order of the head of the Pension Fund Department in the Ulyanovsk region dated July 05, 2000 No. 37, the Regulations on the accounting policy of the Pension Fund of the Russian Federation in the Ulyanovsk region were approved. Paragraph " General position» establishes the basis for the formation and disclosure of the accounting policy of the Office of the Pension Fund of the Russian Federation in the Ulyanovsk region, the Office was formed to carry out state management of the finances of pension provision in the Ulyanovsk region.
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