Acquisition of an asset using two sources of financing. Acquisition of fixed assets from two sources of financing The concept of subsidies in a budgetary institution and their types

In the article we bring to your attention, methodologists from the 1C company explain how to reflect in accounting the acquisition of a fixed asset item from two sources of financing: the budget and business activity. Also in the article you will find answers to questions about how to reflect the calculation of depreciation, whether the cost of one object can be taken into account from several sources.

First of all, we note that one fixed asset item can be accounted for in only one budget accounting account.

As you know, the budget accounting account number includes the source of funding. Accordingly, the capitalization of an object acquired through several sources of financing must be reflected in several budget accounting accounts. However, in the case of reflecting the same fixed asset item on several budget accounting accounts (when capitalizing fixed assets in parts), problems arise when calculating depreciation, conducting inventory and revaluation, during internal movement and write-off of such objects.

According to the explanations given by employees of the Russian Ministry of Finance at seminars on accounting in budgetary institutions, the entire cost of a fixed asset must be attributed to the budget if at least part of it is paid from budget funds. And this is understandable, since the current budget legislation allows the reimbursement of budget expenses from extra-budgetary funds, but the restoration of off-budget cash expenses from budget funds is prohibited. Otherwise, it will be recognized as inappropriate spending of budget funds.

Thus, the cost of one object cannot be taken into account from several sources of financing. How to include in the cost of an object that will be taken into account as part of budgetary funds, expenses incurred at the expense of income-generating activities?

The current Instructions for budget accounting (approved by order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n) do not contain accounting entries to reflect the acquisition of fixed assets from two sources of financing. In our opinion, to reflect the acquisition of fixed assets from two sources of financing, you can use records similar to records for the transfer of non-financial assets from extra-budgetary activities to budgetary ones, given in the letter of the Ministry of Finance of Russia dated May 25, 2006 No. 02-14-10a/1354 (hereinafter - Letter).

The said Letter notes that the decision to transfer non-financial assets from extra-budgetary activities to budgetary activities is made by the main manager of budgetary funds, to whom, in accordance with Decree of the President of the Russian Federation of 03/09/2004 No. 314 “On the system and structure of federal executive bodies”, these powers apply , subject to the availability of approved amounts of appropriations necessary to maintain these assets.

According to the Letter, transactions for the transfer of non-financial assets from extra-budgetary activities to budgetary ones, within the framework of which these assets are used, are formalized using accounts 240101241 and 140101180:

a) by the amount of book value:

Debit 2 401 01 241 Credit 2 101 00 410;
Debit 1 101 00 310 Credit 1 401 01 180;

b) for the amount of previously accrued depreciation on an object of fixed assets:

Debit 2 104 00 410 Credit 2 401 01 241;
Debit 1,401 01,180 Credit 1,104 00,410.

Despite the fact that the Letter has lost force, since it was developed in accordance with the expired order of the Ministry of Finance of Russia dated February 10, 2006 No. 25n “On approval of the Instructions on budget accounting”, the current Instructions on budget accounting provide for the acceptance of fixed assets and capital investments for accounting using account 040101180 "Other income" (correspondence No. 3, 4 of Appendix 1 "Correspondence of budget accounting accounts" to the Budget Accounting Instructions), and disposal (gratuitous transfer within the framework of income-generating activities) - using account 040101241 "Expenses for gratuitous transfers state and municipal organizations" (in accordance with clauses 22, 78 of the Instructions on Budget Accounting).

The decision to use funds for the acquisition of fixed assets or for the construction of an object from two or more sources, transfer from “extra-budget to budget” is made by the main manager. At the same time, limits on budgetary obligations for the maintenance of this property must be provided.

When accepting the entire amount paid for a fixed asset to the budget, the institution does not have the right to count on a VAT refund, therefore the fixed asset is accepted for accounting at cost, including the corresponding amounts of VAT.

Let us consider the accounting records reflected in the accounting of the institution in the situation under consideration using a specific example.

Example

A budgetary institution purchased fixed assets for 354,000 rubles. At the same time, 174,000 rubles. paid from budget funds, 180,000 rubles. - from funds from income-generating activities.

The procedure for reflecting transactions in budget accounting is presented in Table 1.

Table 1

		Debit	Credit	Sum
	Reflects the costs of purchasing equipment using funds from income-generating activities	KRB 2 106 01 310	KRB 2 302 19 730
	The costs of purchasing equipment at the expense of budgetary funds of the KRB are reflected		KRB 1 302 19 730
	Payment is reflected from funds from income-generating activities	KRB 2 302 19 830	KRB 2 201 01 610
	Reflected payment from budget funds	KRB 1 302 19 830	KRB 1 304 05 310
	Expenditures were transferred from extra-budgetary activities to budgetary ones	KRB 2 401 01 241	KRB 2 106 01 410
	The costs of receipt of fixed assets from extra-budgetary funds and budget revenues are reflected	KRB 1 106 01 310	KDB 1 401 01 180
	Equipment has been capitalized	KRB 1 101 04 310	KRB 1 106 01 410

In the program "1C: Accounting of a budgetary institution 8" the operations indicated in the table are formalized using the following documents.

Operations 1 and 2 are documented with the documents Purchase of fixed assets, intangible assets.

In both the first and second document Purchase of OS, intangible assets the same directory element must be specified Fixed assets, against which costs are collected.

In the program "1C: Accounting of a budgetary institution 8" quantitative accounting of fixed assets is carried out, therefore in the first document Purchase of OS, intangible assets, with KVD = 1 (budget), you should indicate the number of received fixed assets - 1 (see Fig. 1).

Rice. 1

In the second document Purchase of OS, intangible assets, with KVD = 2 (extra-budget), which must be registered for the same fixed asset object (same directory element Fixed assets), you should indicate the number of received fixed assets - 0 (only cost is taken into account) - see fig. 2.

Rice. 2

Operations 3 and 4 are documented Application for cash expense (Application for cash expense (abbreviated), Payment order or Cash disposal) in the usual way.

Operations 5 and 6 are non-standard, so they should be documented Operation (accounting). Entries can be entered in one document - see fig. 3.

Rice. 3

Capitalization of equipment is completed in the usual manner - by entering a document Acceptance for accounting of fixed assets and intangible assets at the press of a button Accept for accounting in the document Purchase of OS, intangible assets, which formalizes the receipt of an asset according to the budget.

Pay attention to the date and time of the document Operation (accounting). In order for the document Acceptance for accounting of fixed assets and intangible assets the cost of the object took into account expenses transferred from extra-budgetary activities, the date (time) of the document Operation (accounting) must be earlier than the date (time) of the document Acceptance for accounting of fixed assets and intangible assets.

At the click of a button Accept for accounting processing opens to generate a document Acceptance for accounting of fixed assets and intangible assets, which indicates the amount of the document - the basis (174,000 rubles). The same amount will be shown in the generated by button Form document Acceptance for accounting of fixed assets and intangible assets.

To capitalize fixed assets, taking into account all expenses collected on account 1 106 01 310 (RUB 354,000), press the button Calculate initial cost(Fig. 4).

Rice. 4

For tax accounting purposes, according to the letter of the Department of Taxation in Moscow dated February 18, 2004 No. 26-08/10738, property acquired (created) using budgetary funds of targeted financing is not subject to depreciation, only in part of the cost attributable to the amount of these funds (letter of the Ministry of Taxation Russia dated July 25, 2002 No. 02-5-10/E964).

Thus, if a fixed asset accounted for in budget accounting by type of activity 1 “Budget activity” is used to carry out business activities, for the purposes of tax accounting and depreciation calculations, only that part of the cost of the object that is paid from income from business activities is taken into account. In this case, the conditions for accepting the object as part of depreciable property according to the cost criterion must be observed.

INTRODUCTION

Since 2010, the reform of the budget system began, the basis of which was Federal Law No. 83-FZ of May 8, 2010 “On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions.” This law is intended to expand the scope of rights and increase the independence of budgetary institutions, as a result of which the mechanisms of their financial support are changing. Budgetary institutions are switching from budget estimates to financing with subsidies for the implementation of state (municipal) tasks. The main document reflecting the functioning of a budgetary institution is a plan of financial and economic activities that pursues the following goals: planning the total volume of receipts and payments; determining the balance of financial indicators; planning measures to improve the efficiency of use of funds at the disposal of the institution; planning measures to prevent the formation of overdue accounts payable of the institution and managing the income and expenses of the institution.

The planned indicators for payments identified by the accountant are reflected in the context of the following areas of expenses: wages and accruals for wages, communication services, transport services, utilities, rent for the use of property, property maintenance services, other services, acquisition of fixed assets, acquisition of intangible assets, acquisition of inventories, acquisition of securities, other payments, other payments not prohibited by the legislation of the Russian Federation.

The object of this work is the municipal budgetary educational institution “Gymnasium No. 1 named after. V.I.Lenin."

The subject is the financial and economic activities of the institution in question.

The purpose of the work is to study a budgetary institution by considering information about the financial position of the enterprise: financial results and their changes. To achieve this goal, the following tasks were set:

1.Study the theoretical aspects of the functioning of budgetary institutions on the basis of regulations and scientific literature.

2. Analyze the actual receipt of subsidies in relation to the plan for the reporting period and the previous year by obtaining data on financial results.

3.Identify ways to improve the efficiency of using budget funds in an institution.

Carrying out an analysis of the financial and economic activity plan based on the data under consideration (receipts of funds according to the plan for the reporting year compared to the previous period and analysis of their targeted expenditure) is necessary to determine the directions for the use of funds, and, accordingly, the effective conduct of financial activities.

The concept of subsidies in a budgetary institution and their types

The budget system of the Russian Federation consists of budgets of three levels: federal, regional and local. The occupancy of the corresponding levels of budgets is determined by income from foreign economic activity, tax collection, and other revenues. In the reverse process, the federal budget can allocate additional funds - transfers - to budgets of other levels in the form of grants, subsidies and subventions.

At the same time, the federal budget provides these funds to the regional budget, and the regional budget provides them to the local budget that needs them.

Subsidies are provided without any conditions or goals; the recipient budget is free to use these amounts at its own discretion and spend them as it sees fit. Subventions are also allocated on a gratuitous and irrevocable basis, but for specific purposes. These amounts can only be spent for the intended purpose and within the established time frame. If these conditions are not met, the recipient budget must return the subvention to the budget that allocated it.

The definition of the concept “Subsidy” is given in the free encyclopedia “Wikipedia”. The Latin origin of this word is interpreted as subsidium- help, support. These are payments to consumers provided at the expense of the state or local budget, as well as payments from special funds for legal entities and individuals, local authorities, and other states.

In accordance with the Budget Code of the Russian Federation, a subsidy is budget funds provided to the budget of another level of the budget system of the Russian Federation, to an individual or legal entity on the basis of shared financing of targeted expenses.

It is necessary to highlight three main properties corresponding to the concept of “subsidy”:

1. free transfer of funds (refund possible)

2. targeted nature

3. co-financing (on the terms of equity financing)

The procedure for determining the volume and conditions for providing subsidies in accordance with Article 78.1 of the “Budget Code of the Russian Federation” dated July 31, 1998 No. 145-FZ (as amended on November 3, 2015) from the federal budget of the Russian Federation, budgets of constituent entities of the Russian Federation, local budgets are established accordingly The Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, local administration or government bodies authorized by them (state bodies), local government bodies.

A budgetary institution carries out its activities in accordance with the subject and goals of its activities, determined in accordance with federal laws, other regulatory legal acts, municipal legal acts and the charter. The body performing the functions of the founder, in accordance with the provisions of the constituent documents, approves state (municipal) tasks, the implementation of which it has no right to refuse. In accordance with the article in question. 9.2 of the Federal Law of January 12, 1996 “On Non-Profit Organizations” No. 7-FZ, a decrease in the volume of the subsidy provided for the implementation of a given state (municipal) task during the period of its implementation is carried out only with a corresponding change in the state (municipal) task.

In connection with the adoption of Federal Law No. 83-FZ of May 8, 2010, the form of providing budgetary funds from the budget to budgetary and autonomous institutions has changed. New forms of financial support for the activities of budgetary and autonomous institutions include:

1. Subsidies for reimbursement of regulatory costs associated with the provision of state (municipal) services in accordance with the state (municipal) assignment (Clause 1 of Article 78.1 of the Budget Code of the Russian Federation)

1. Subsidies for other purposes (paragraph 2, clause 1 of article 78.1 of the Budget Code of the Russian Federation)
2. Budgetary investments in state and municipal property in accordance with paragraph (clause 5 of Article 79 of the Budget Code of the Russian Federation).

The standard costs for the provision of state (municipal) services by budgetary and autonomous institutions include costs directly or indirectly related to the provision of the service, including:

Remuneration and accruals for wage payments,

Costs for purchasing consumables,

Maintenance,

Payment of utility services,

Alarm, security, etc.

Financial support for the implementation of a state (municipal) task is carried out taking into account the costs of maintaining real estate and especially valuable movable property assigned to a budgetary (autonomous) institution by the founder or acquired by a budgetary (autonomous) institution at the expense of funds allocated to it by the founder for the acquisition of such property, and also expenses for paying taxes, for which the relevant property, including land plots, is recognized as an object of taxation.

In accordance with Part 15 of Article 30 of Federal Law No. 83-FZ, expenses of budgetary institutions, the source of financial support of which are subsidies for reimbursement of standard costs, are made without submission to the place of opening the corresponding personal account: to the territorial body of the Federal Treasury, the financial body of the constituent entity of the Russian Federation ( municipal formation), documents confirming the occurrence of monetary obligations.

Unused balances of funds provided to budgetary institutions from the corresponding budget of the budget system of the Russian Federation in the current financial year (remains of subsidies for reimbursement of regulatory costs) are used in the next financial year for the same purposes (clause 17 of Article 30 of Federal Law No. 83-FZ).

To costs financed by providing a subsidy, other purposes may include:

Costs for major repairs and the acquisition of fixed assets that are not included in the standard costs associated with the implementation of state (municipal) tasks,

Costs of compensation for damage in case of an emergency,

Costs for organizing one-time events carried out within the framework of long-term and departmental target programs, not included in the state (municipal) assignment,

Other costs not included in standard costs associated with the implementation of a state (municipal) task, as well as not related to budget investments and public obligations to an individual subject to execution in cash.

Expenses of budgetary institutions, the source of financial support of which are targeted subsidies, are carried out after checking the documents confirming the occurrence of monetary obligations and compliance of the content of the operation with the codes of the classification of operations of the general government sector (KOSGU) and the purposes of providing the subsidy in accordance with the procedure for authorizing these expenses, established by the relevant financial authority (clause 16, article 30 of Federal Law No. 83-FZ). The balances of funds unused in the current financial year are subject to transfer to the appropriate budget, and can also be returned in the next financial year if there is a need to direct them for the same purposes in accordance with the decision of the relevant GRBS (main manager of budgetary funds)

The possibility of making budget investments in capital construction projects in the form of capital investments in fixed assets of state (municipal) institutions is allowed in accordance with Article 79 of the Budget Code of the Russian Federation. At the same time, the provision of budgetary investments to a budgetary institution entails a corresponding increase in the cost of fixed assets that are under the right of operational management of the budgetary institution. Budget investments are not included in subsidies for other purposes, i.e. represent a special form of financial security.

It is necessary to distinguish between the concepts of direct and indirect subsidies. In the first case, subsidies are used to finance fundamental scientific research and development work (grants), the introduction of new equipment into production and retraining of personnel. On the one hand, subsidies can encourage the development of promising industries, on the other hand, they can support unprofitable but strategically important enterprises (with all the consequences of state intervention in the market economy).

Indirect subsidies are carried out through tax and monetary policy. (The state practices refund of direct taxes and customs duties, as well as state guarantee and insurance of deposits and export loans)

Thus, the condition for the provision of a subsidy, also allocated for specific purposes like a subvention, is the share of the recipient budget. Those. if, for example, the federal budget allocates money to the regional budget for the construction of a transport hub, this facility is built both at the expense of the regional budget and at the expense of the subsidy received.

Based on the above, subsidies and subventions, unlike subsidies, are targeted. Subventions and subsidies differ in their share of funding: a subvention is 100% funding for a specific purpose, and a subsidy is only partial.

2. Comparative analysis of the actual receipt of subsidies for current costs in relation to the plan for the reporting period and to the previous year

In modern economic conditions, the importance of financial information increases significantly, the reliability and objectivity of which allows all participants in the educational process, as well as other interested parties, to present and understand the financial condition and financial results of the economic activities of the institution in question.

Speaking about a budgetary institution, it is worth noting that such a status is granted only to an organization that simultaneously has the following characteristics:

1. The founders of the organization must be government bodies of the Russian Federation, constituent entities of the Russian Federation, as well as local government bodies. Joint-stock companies, cooperatives and other similar business entities cannot create a budget organization.

2. The purpose of creating a budgetary organization in the constituent documents may be defined exclusively as functions of a non-commercial nature. At the same time, this restriction cannot be understood to mean that a budgetary organization is prohibited from providing paid services and independently receiving income to ensure the implementation of the powers of state authorities and local governments provided for by the legislation of the Russian Federation in the fields of science, education or healthcare, culture or social protection, employment, physical culture and sports and others. The bulk of budgetary organizations carry out certain types of paid activities and thus receive the funds necessary for their development. However, making a profit is not and cannot be the goal of a budget organization. And all the funds it independently earns should be used exclusively for the expansion and development of the system of services for which it was created.

3. A budgetary organization must be financed from the federal budget, the budget of a constituent entity of the Russian Federation, the municipal budget or the budget of a state extra-budgetary fund for the implementation of the provided state order.

Gymnasium No. 1 named after V.I. Lenin is a municipal budgetary educational institution that operates in accordance with the Charter by providing services in the field of education.

All budget funds are spent in accordance with the approved financial and economic activity plan. The gymnasium ensures the fulfillment of its obligations within the framework of the allocated funding for the implementation of the state task.

Funding for the educational institution comes from such sources as:

1. According to the Budget Code of the Russian Federation dated July 31, 1998 No. 145-FZ (as amended on November 3, 2015), the budgets of the budget system of the Russian Federation provide for subsidies to budgetary institutions for financial support for their implementation of state (municipal) tasks, calculated taking into account standard costs for their provision of state (municipal) services to individuals and (or) legal entities and standard costs for the maintenance of state (municipal) property.

2. According to the same article, subsidies may be provided from the budgets of the budgetary system of the Russian Federation to budgetary and autonomous institutions for other purposes.

3. In accordance with clause 4 of Article 9.2 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”, in the prescribed manner, provides services related to the main types of activities on a paid basis.

4. Sponsorship for events.

The institution has established internal control over the state of accounting and tax accounting, the reliability of data recording and reporting. Manages all accounting activities, bears personal responsibility for the timely and high-quality implementation of tasks and functions, carries out management functions within his competence: planning, organization, motivation, monitoring compliance with payment and financial discipline, regulatory regulation of accounting, using appropriate instructions, and The chief accountant of the institution also forms the accounting policy in accordance with the law.

In accordance with Order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n, the financial and economic activity plan is drawn up for a financial year, if the budget law is approved for one financial year, or for a financial year and a planning period, if the budget law is approved for a fiscal year and a planned one. period. The plan of financial and economic activities includes indicators of the financial condition of the institution (data on non-financial and financial assets and liabilities), planned indicators for the receipts and payments of the institution.

Thus, based on the presented data from the municipal budgetary educational institution “Gymnasium No. 1 named after. V.I. Lenin" (hereinafter MBOU "Gymnasium No. 1 named after V.I. Lenin") can present a picture of accounting for the financial and economic activities of the organization. (see "Table 1")

Table 1. Fixed data on the receipt of budget funds in the MBOU “Gymnasium No. 1 named after. V.I.Lenin" (rub.)

Budget revenues	Fact 2014	2015	Deviations
Plan	Fact	Fact for 2014 to fact for 2015	Fact for 2015 to plan for 2015
± ∆	%	± ∆	%
Total receipts, including:	56000268.00	49309500.00	56936695.08	+936427.08	+1.7	+7627195.8	+15.5
For subsidies for the implementation of state (munition) orders	53649698.00	44149500.00	53741791.18	+92093.18	+0.2	+92273.18	+21.8
For subsidies for other purposes	3524667.00	1933900.00	2843782.90	-680884.1	-19.3	+909882.9	+46.9
By budget investments	-	-	-	-	-	-	-
Other income	2411786.72	3266100.00	3511121.00	+ 1099334.8	+14.6	+245021	+7.5

In terms of financial reporting, horizontal analysis is more common, in which an indicator (line) is taken and its changes are tracked over two or more periods of the income statement or the ratio of planned indicators to actual ones.

In horizontal analysis, two approaches are used:

1. Comparison of changes in absolute values ​​(for example, rubles),
2. Comparison of configurations in relative (percentage) values.

Often, analysts use both approaches in a report. With all this, a more “pleasant” approach is to analyze the configuration as a percentage of the previous (or first) period (for example, “over the last three months, income increased by 20%”).

Having become familiar with the structure of the institution’s income, it is worth noting the deviation in the actual data presented in the report of the budgetary educational institution on financial and economic activities at the beginning of 2015 from the planned indicator. In this case it will be positive:

P(actual) - P(plan) = 7627195.08 rubles → ∆ P (receipts) ≈ 16%

A similar situation is observed when comparing the indicators of the reporting period as of January 1, 2015 to the indicators of the previous period:

P(2015)/P(2014)×100-100% →T pr (growth rate) ≈1.7%

The found indicator of the intensity of change in the level of the series allows us to see how many times the level of budget revenues has increased compared to the base one. In this case, the growth rate will have an insignificant value of 1.7%, which still shows positive dynamics.

A clear conclusion regarding the receipt of budget funds for the current expenses of the institution at the MBOU “Gymnasium No. 1 named after. IN AND. Lenin" can serve as a histogram reflecting similar data, covering several periods. (“Histogram 1”)

Histogram 1

In 2015, there is a tendency to increase the income of an educational organization in terms of funds received in the form of subsidies to ensure state assignments in relation to 2013 and 2014.

The increase in budget revenues is caused by an increase in the number of students, and this is also explained by the receipt of additional government work (holding Olympiads, renovating premises). One of the reasons for increasing the size of the subsidy may also be, for example, a change in the amount of payments for the provision of social support measures for low-income families whose children are studying in municipal educational institutions located on the territory of the municipal municipality "city of Ulyanovsk". This increase depends on the cost of living at a relatively unchanged level of the minimum wage for parents of students.

5.1. Accounting for fixed assets acquired through subsidies for other purposes

In addition to subsidies to fulfill the founder’s assignment, budgetary institutions are often allocated targeted subsidies in accordance with the rules para. 2 p. 1 art. 78.1 BC RF called "subsidies for other purposes". A subsidy for other purposes is allocated to cover certain expenses, the list of which is approved by the regulatory act.

The normative act establishing the procedure for providing subsidies to budgetary institutions for other purposes is approved:

In relation to federal budget funds - by the government body performing the functions of the founder. As an example, we can cite the orders of the Ministry of Culture of the Russian Federation dated January 16, 2012 N 3"On approval of the Procedure for providing subsidies from the federal budget to the State Hermitage", Federal Tax Service of the Russian Federation dated 04/27/2012 N ММВ-7-5/281@"On approval of the Rules for the provision in 2012-2014 from the federal budget to federal budgetary institutions in respect of which the Federal Tax Service exercises the functions and powers of the founder, subsidies for purposes not related to the reimbursement of standard costs for the provision of public services", Ministry of Agriculture of the Russian Federation dated January 17, 2012 N 70“On approval of the Rules for the provision by the Ministry of Agriculture of the Russian Federation in 2012-2014 from the federal budget of subsidies to subordinate federal educational budgetary and autonomous institutions for other purposes”;

In relation to funds from the budgets of the constituent entities of the Russian Federation - by the government authority of the constituent entity of the Russian Federation. An example of such a normative act is Resolution Government of the Nizhny Novgorod Region dated December 30, 2011 N 1133 “On approval of the Procedure for determining the volume and conditions for providing subsidies from the regional budget to state budgetary and autonomous institutions of the Nizhny Novgorod Region for other purposes”;

In relation to funds from the budgets of municipalities - by the municipal governing body (see, for example, resolutions administration of the city of Nizhny Novgorod dated 02.13.2012 N 505 "On approval of the procedure for determining the volume and conditions for providing subsidies from the budget of the city of Nizhny Novgorod to municipal budgetary and municipal autonomous institutions of the city of Nizhny Novgorod for other purposes", administration of the Rasskazovsky district of the Tambov region dated 04.10.2011 N 1135 “On the Procedure for providing subsidies to municipal budgetary and autonomous institutions for other purposes”, administration of the ZATO of Zelenogorsk dated 08.18.2011 N 304-p “On approval of the Procedure for determining the volume and conditions for providing subsidies from the local budget to municipal budgetary and autonomous institutions for the purposes , not related to financial support for the fulfillment of the municipal task for the provision of municipal services (performance of work)").

The regulations establishing the rules for providing subsidies to budgetary institutions for other purposes stipulate that subsidies for other purposes are provided to reimburse expenses of budgetary institutions not related to the provision of services (performing work) in accordance with the founder’s instructions. The following is a list of expenses that the institution must make using these funds. An analysis of regulations establishing the rules for providing subsidies to budgetary institutions for other purposes has shown that one of the areas of their spending is the acquisition of fixed assets.

For example, Decree of the administration of the ZATO of Zelenogorsk N 304-p established that subsidies for other purposes are provided to reimburse expenses of budgetary institutions not related to the provision by them of municipal services (performance of work) in accordance with the municipal assignment, including expenses:

For the acquisition of fixed assets and (or) inventories for the implementation of activities of budgetary institutions provided for by the constituent documents;

To carry out work on the development of design and estimate documentation, conducting a state examination of design and estimate documentation, major repairs of property assigned to a budgetary or autonomous institution with the right of operational management;

For the implementation of activities provided for by long-term target and (or) departmental target programs;

Not related to budget investments.

The provision of subsidies for other purposes during the financial year is carried out on the basis of an agreement on the procedure and conditions for the provision of subsidies for other purposes, concluded between a budgetary or autonomous institution and the founder (hereinafter referred to as the agreement). The regulations that establish the rules for providing subsidies to budgetary institutions for other purposes also stipulate that the founder has the right, if the budgetary institution violates the terms of the agreement, to suspend the transfer of subsidies to it until the violations are eliminated. If a budgetary institution has not ensured (does not ensure) the implementation of the agreement or uses the subsidy for purposes not provided for by the agreement, the founder is obliged to take measures to ensure the intended use of the subsidy or its return to the budget. Subsidy funds are transferred to a separate personal account of a budget institution. Authorization of payment of monetary obligations for these subsidies is carried out in the manner established By order Ministry of Finance of the Russian Federation dated July 16, 2010 N 72n “On authorization of expenses of federal government institutions, the source of financial support for which are subsidies received in accordance with paragraph two of paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation.”

Of course, the spending of targeted subsidies must be monitored. Usually it is made by the founder, about which a corresponding entry is made in the normative act establishing the rules for providing subsidies to budgetary institutions for other purposes. This document also usually states that budgetary institutions submit a quarterly report to the founder on the use of the subsidy for other purposes in the form given in the regulatory document establishing the rules for the provision of such subsidies. Remaining subsidies not used for other purposes in the current financial year are transferred to the budget. In the next financial year, they can be returned to the budgetary institution if there is a need to direct them for the same purposes for which they were originally allocated, in accordance with the decision of the founder and with the introduction of appropriate changes to the consolidated budget list.

As we have already said, one of the areas for spending subsidies for other purposes is the acquisition of fixed assets. An analysis of regulations establishing the rules for providing budgetary institutions with subsidies for other purposes showed that such a subsidy is allocated to an institution for the purchase of:

Fixed assets in order to ensure the implementation of the main activities of the institution provided for by its charter ( Order Ministry of Agriculture of the Russian Federation dated January 17, 2012 N 70 “On approval of the Rules for the provision by the Ministry of Agriculture of the Russian Federation in 2012-2014 from the federal budget of subsidies to subordinate federal educational budgetary and autonomous institutions for other purposes”);

Fixed assets that will not be used directly in the provision of public services (performance of work) ( Order Roszheldor dated January 25, 2012 N 17 "On approval of the Procedure for providing from the federal budget to the federal state budgetary cultural institution "Central Museum of Railway Transport of the Russian Federation", which is under the jurisdiction of the Federal Agency for Railway Transport, subsidies for other purposes (with the exception of subsidies for financial support of state assignments for the provision of public services (performance of work))");

Fixed assets, the purchase costs of which are not included in the standard costs for the provision of municipal services (Resolution of the administration of the Kolomensky municipal district of the Moscow Region dated December 28, 2011 N 2725 “On approval of the Procedure for determining the volume and conditions for the provision from the budget of the Kolomensky municipal district to municipal budgetary and autonomous institutions of the Kolomensky municipal area of ​​subsidies for other purposes").

Subsidies for other purposes are reflected according to activity code 5. At the same time, according to the Ministry of Finance, set out in Letter dated 07/11/2012 N 02-06-10/2682, when accepting for accounting property acquired using subsidies allocated for other purposes, financial support code 4 should be used - subsidies for the implementation of a state (municipal) task. The need to keep records of such property using activity code 4 rather than 5 is due to the following.

In accordance with standards Art. 9.2 Law on Non-Profit Organizations, clause 10 The procedure for the formation of a state task in relation to federal government institutions and financial support for the implementation of a state task approved Resolution Government of the Russian Federation dated 02.09.2010 N 671, financial support for the implementation of state (municipal) tasks by a budgetary institution is carried out in the form of subsidies from the corresponding budget of the budgetary system of the Russian Federation, taking into account the costs of maintaining real estate and especially valuable movable property assigned to the budgetary institution by the founder or acquired by the budgetary institution at the expense of the funds allocated to him by the founder for the acquisition of such property, expenses for paying taxes, the relevant property, including land plots, is recognized as an object of taxation.

In the case of leasing, with the consent of the founder, of real estate and especially valuable movable property assigned to a budgetary institution by the founder or acquired by the budgetary institution at the expense of funds allocated to it by the founder for the acquisition of such property, the founder does not provide financial support for the maintenance of such property.

That is, expenses for the maintenance of real estate and especially valuable movable property assigned to a budgetary institution by the founder or acquired by a budgetary institution at the expense of funds allocated to it by the founder for the acquisition of such property, expenses for paying taxes, the corresponding property is recognized as an object of taxation, including land plots are carried out at the expense of subsidies for the fulfillment of the founder’s assignment. Subsidies for other purposes usually do not take into account the costs of maintaining the property (repairs, payment of property taxes, etc.). Therefore, fixed assets acquired by an institution using subsidies for other purposes are accounted for under activity code 4 “Subsidies for the implementation of state (municipal) tasks.”

This raises the question: is the transfer of fixed assets from activity type code 5 to activity type code 4 carried out when the property is included in investments or when it is included in fixed assets?

In our opinion, it is more logical when first the cost of a fixed asset is formed in accounting and reflected in account 0 101 00 000, and then the translation is carried out. In this case, by submitting reports to the founder on the use of subsidies, the institution will show that it acquired fixed assets, as required by the founder, and did not simply make investments in fixed assets. After all, fixed assets and investments in fixed assets are not the same thing. If we look at the norms paragraph 38 Instructions N 157n, then fixed assets include tangible property, regardless of their cost, with a useful life of more than 12 months, intended for repeated or permanent use with the right of operational management in the course of the activities of the institution when it performs work, provides services, for the exercise of state powers (functions) or for management needs of institutions that are in operation, in reserve, on conservation, leased, leased (subleasing). Such objects are accepted for accounting as fixed assets. The cost of an object reflected in accounting as an object of fixed assets includes the amount of actual investments in its acquisition, construction or production (creation), taking into account the amounts of VAT presented to the institution by suppliers and (or) contractors (except for their acquisition, construction and production within the framework of activities subject to VAT, unless otherwise provided by the tax legislation of the Russian Federation). In turn, investments in non-financial assets refer to the actual costs of an institution for objects of non-financial assets during their acquisition, construction (creation), modernization (reconstruction, completion, additional equipment), manufacturing, as well as costs associated with the implementation of research, development and development , technological work, which will subsequently be accepted for accounting as objects of non-financial assets ( paragraph 127 Instructions No. 157n).

However, in Letter The Ministry of Finance of the Russian Federation dated July 11, 2012 N 02-06-10/2682 states that property acquired using subsidies for other purposes is reflected according to activity type code 4 when accepted for accounting. That is, the transfer of property from the activity type code 5 to activity code 4 is carried out when it is still accounted for as capital investments in fixed assets and is reflected in account 0 106 01 000 “Investments in fixed assets”. We propose, using an example, to consider the procedure for reflecting in accounting transactions for the acquisition of fixed assets by an institution at the expense of a targeted subsidy, guided by By letter Ministry of Finance of the Russian Federation dated September 18, 2012 N 02-06-07/3798.
Example

The founder allocated a subsidy to the institution subordinate to him for other purposes in the amount of 1,200,000 rubles. The subsidy is provided within the limits of budgetary allocations provided for in the law on the regional budget for the corresponding financial year and planning period, and the limits of budgetary obligations approved in the prescribed manner to the founder, including for the acquisition of fixed assets not taken into account in the standard costs associated with the implementation municipal task, not related to real estate or especially valuable movable property, in the amount of 600,000 rubles. Using subsidies, the institution purchased equipment worth RUB 129,800. (including VAT - 19,800 rubles).

In accounting, transactions for the acquisition and transfer of equipment will be reflected as follows:

Contents of operation	Debit	Credit	Amount, rub.
The planned assignments of the budgetary institution by income are reflected	5 507 10 180	5 504 10 180	1 200 000
Reflects planned indicators for expenses regarding the acquisition of fixed assets	5 504 10 310	5 506 10 310	600 000
The receipt of funds within the framework of the subsidy for other purposes is reflected	5 508 10 180	5 507 10 180	1 200 000
Income accrued in relation to allocated targeted subsidies	5 205 81 560	5 401 10 180	1 200 000
A targeted subsidy has been received into the institution’s personal account	5 201 11 510 17	5 205 81 660	1 200 000
Obligations have been accepted to pay for the equipment supplied by the supplier	5 506 10 310	5 501 11 310	120 000
Equipment received from supplier	5 106 31 310	5 302 31 730	120 000
Monetary obligations accepted	5 502 11 310	5 502 12 310	120 000
Funds were transferred to the supplier in payment for the supplied equipment	5 302 31 830	5 201 11 610 18	120 000
Transfer of equipment from activity type code 5 "Subsidies for other purposes" to activity type code 4 "Subsidies for the implementation of state (municipal) assignments"	5 304 06 830	5 106 31 310	120 000
Equipment accepted for accounting as part of fixed assets	4 101 34 310	4 304 06 730	120 000

For the implementation of a state (municipal) task based on the results of a certain period of fulfillment of the task, expenses may be incurred that were not planned by the budgetary institution at the beginning of the year. For this purpose, changes must be made to the Financial and Economic Activity Plan in accordance with the established procedure.
Current legislation does not contain requirements according to which:
- subsidy funds for completing the task must be spent in strict accordance with those areas (types of expenses) and expense standards that were taken into account when determining the size of this subsidy;
- savings from the subsidy for completing the task cannot be used to cover those expenses that, according to established practice, are provided through targeted subsidies.

Rationale for the conclusion:
By virtue of the provisions of paragraph 3 of Art. 298 Civil Code of the Russian Federation, clause 10 art. 9.2 of Federal Law No. 7-FZ of January 12, 1996 “On Non-Profit Organizations” (hereinafter referred to as Law No. 7-FZ), a budgetary institution without the consent of the owner does not have the right to dispose only of:
- especially valuable movable property assigned to it by the owner or acquired by a budgetary institution at the expense of funds allocated to it by the owner for the acquisition of such property;
- real estate.
The budgetary institution has the right to dispose of the remaining property that it has under the right of operational management independently, unless otherwise provided by law. At the same time, in accordance with the current legislation, funds cannot be classified as especially valuable movable property (clause 11, article 9.2 of Law N 7-FZ, Decree of the Government of the Russian Federation dated July 26, 2010 N 538 “On the procedure for classifying the property of an autonomous or budgetary institution as category of especially valuable movable property").
Thus, a budgetary institution has the right to independently decide on the allocation of funds for certain expenses, taking into account the restrictions on spending funds that are provided for certain types of activities (financial support).
In this case, the FHD Plan must be adjusted (in terms of the possibility of making expenses according to certain KOSGU codes in the required volumes). The procedure for making changes to the FCD Plan of a budgetary institution, including the need to provide (execute) transcripts and justifications, is determined by the founder (clauses 2, 22 of the Requirements, approved by order of the Ministry of Finance of Russia dated July 28, 2010 N 81n).

Saving subsidy funds for completing a task

Budgetary institutions independently determine the direction of spending subsidies for the implementation of state (municipal) tasks in accordance with the FCD Plans.
In other words, subsidy funds for the implementation of a state (municipal) task do not necessarily have to be spent in strict accordance with those areas (types of expenses) and expenditure standards that were taken into account when calculating the total annual amount of such a subsidy (see letter of the Ministry of Finance of Russia dated January 29, 2013 N 02-13-06/293). The main thing is that the state (municipal) task is completed on time, in full and with proper quality.
In addition, specialists from the financial department indicate that unplanned expenses can be incurred by saving subsidy funds based on the results of a certain period of task completion with the introduction of appropriate changes to the FCD Plan (see, for example, letters of the Ministry of Finance of Russia dated July 12, 2012 N 02-13-06/ 2703, dated 08/07/2012 N 02-03-06/3073, dated 08/09/2012 N 02-13-06/3106, dated 10/08/2012 N 02-13-06/4132).

Targeted subsidy

Sources of financial support for the activities of budgetary institutions include, in particular, funds from targeted subsidies, which are provided in accordance with the second paragraph of clause 1 of Art. 78.1 BC RF).
As a rule, the decision to provide a targeted subsidy (subsidy for other purposes) is made if:
- there is a need to authorize expenses;
- expenses are variable;
- inclusion of expenses in standard costs will distort the cost of the service provided within the framework of the assignment.
Similar explanations are given, for example, in the letter of the Ministry of Finance of Russia dated September 18, 2012 N 02-03-11/3784.
The list of purposes for which the body exercising the functions and powers of the founder in relation to the institution can allocate targeted subsidies is not limited by law at the federal level. In particular, using targeted subsidies, budgetary institutions can pay for repairs (see Comprehensive recommendations approved by letter of the Ministry of Finance of Russia dated May 16, 2011 N 12-08-22/1959).
Targeted subsidies are a tool for additional financial support of state (municipal) institutions.
In other words, the existing practice of financial support through targeted subsidies for repair work does not mean that the current legislation limits the right of budgetary institutions to carry out similar expenses at the expense of their own income or by saving subsidies for the implementation of a state (municipal) task.

Remaining subsidy funds for completing the task at the end of the year

The balances of subsidies for the implementation of state (municipal) tasks not used in the current financial year are used in the next financial year to achieve the goals for which the budgetary institution was created (Part 17, Article 30 of the Federal Law of 05/08/2010 N 83-FZ).
According to paragraphs. 14 clause 1 art. 251 of the Tax Code of the Russian Federation from January 1, 2012, these amounts are not taken into account when taxing the profits of budgetary and autonomous institutions (see also letter of the Ministry of Finance of Russia dated 02.08.2012 N 02-03-09/3040).
Reducing the subsidy for completing a task in the amount of unused balances at the beginning of the next financial year is contrary to the legislation of the Russian Federation (letter of the Ministry of Finance of Russia dated January 11, 2013 N 02-13-10/28).

Prepared answer:
Expert of the Legal Consulting Service GARANT
Pimenov Vladimir

The answer has passed quality control

The material was prepared on the basis of individual written consultation provided as part of the Legal Service

How to purchase an OS using multiple sources of financing?

We received a subsidy for other purposes (KFO 5) for the purchase of fixed assets. There wasn't enough money, therefore, they partially paid for it from entrepreneurial activity (KFO 2). We bought cars. What accounting records should be used to record this operation and how to reflect it in the program? The institution is budget-funded and subsidized.

Letter from the Ministry of Finance of Russia clarifications were provided regarding the reflection in the accounting of budgetary and autonomous institutions of the acquisition of property through subsidies for other purposes (KFO 5). In particular, it is envisaged that investments will be accepted for accountinginto particularly valuable property, made at the expense of subsidies for other purposes, for type of activity “4” (KFO 4) on the basis of a Certificate (f.0504833 ).

Attached to the letter from the Russian Ministry of Finance dated September 18, 2012 No. 02-06-07/3798 accounting records for the acquisition of property through subsidies for other purposes are provided.

(See Fig.1)

(Fig.1)

It should be noted that although the title of transaction 2.2.4 mentions “particularly valuable” property, the analytical group of account 106 contains the symbol “x”, that is, other movable property can be transferred to KFO 4.

Let's look at the procedure for completing this operation using a specific example.

Example:

A targeted subsidy (CFO 5) in the amount of 1,500,000 rubles was allocated for the purchase of 3 cars (of the same brand at the same price), but according to the results of the auction, the necessary equipment could only be purchased for 1,800,000 rubles. The missing amount (RUB 300,000) was paid from income-generating activities (KFO 2) and reflected as a non-operating expense. According to the accounting policy of the institution for KFO 5, accounting is maintained according to budget classification - in the Structure of the working chart of accounts of the institution for KFO 5, the KPS type “Budget classification” is established.

Formation of the actual cost of the OS

In the program “1C: Public Institution Accounting 8” the formation of investments in fixed assets (operation 2.2.2) is reflected in the document “ Purchase of fixed assets and intangible assets” with the corresponding operation.
When purchasing OS using subsidies for other purposes in the document “ Purchase of fixed assets and intangible assets” you should indicate KFO – 5.

(See Fig.2)

(Fig.2)

On the “ Capital investments” document “ Purchase of fixed assets and intangible assets” indicates the directory element “ Fixed assets”.

Important! If an object was purchased at the expense of several financial assets, one item with the type of non-fatal asset fund “Capital investments” should be entered into the “Fixed Assets” directory for a group of fixed assets of the same type. The remaining details do not need to be filled in. (See Fig.3)

(Fig.3)

In the document “ Purchase of fixed assets and intangible assets” for this position you should indicate quantity received objects of the same type of OS and amount investments through targeted subsidies.

(See Fig.4)

(Fig.4)

The formation of capital investments at the expense of income-generating activities is formalized in the same manner. In the document “ Purchase of fixed assets and intangible assets” you should indicate KFO – 2.

Important! The Capital Investment Object must be the same element of the “Fixed Assets” directory with the “Capital Investment” type to which the costs were assigned according to KFO 5. The number of objects should not be indicated. (See Fig.5)

(Fig.5)

Allocation of costs to another type of activity

Operation of accepting investments for accounting by type of activity "4" into particularly valuable property, made at the expense of subsidies for other purposes (operation 2.2.4), in the program “1C: Accounting of a government institution 8” is drawn up by the document " Cost transferaccording to NFA to anotherKFO, KPS" (located in the menu “OS, intangible assets, legal acts” - “Other operations”).

In the header of the document as a requisite “ Check” you should select the analytical account for which you want to transfer data, in the example conditions - 106.31.
On the tab " General" in Group " Write-off details" should be specified KFO And KPS, from which you need to transfer investments, as well as the account ( Write-off account), through which costs are written off from the old KFO (KPS), and its analytics.

In Group " Posting details" should be specified KFO And KPS, to which investments are transferred, as well as the account ( Capitalization account), through which the costs of new KFO, KPS, and its analytics are written off. (See Fig.6)

In accordance with the provisions of the letter of the Ministry of Finance of Russia dated September 18, 2012 No. 02-06-07/3798 (operation 2.2.4), when transferring investments from KFO 5 to KFO 4, account 304.06 should be indicated as a transit account.

(Fig.6)


On the tab " Capex" you should indicate the object for which capital investments should be transferred to another KFO (KPS). The quantity and cost taken into account for the object will be indicated automatically.(See Fig.7)

(Fig.7)

The operation of accepting for accounting under KFO 4 investments made at the expense of income-generating activities (KFO 2) is also documented in the document " Cost transferaccording to NFA to anotherKFO, KPS".

According to KFO 2 document " Cost transferaccording to NFA to anotherKFO,KPS"is drawn up in the same manner as under KFO 5, taking into account the following features.

1. Because on the account 2.106.31 Only the amount of capital investments is taken into account; in the header of the document you should include the checkbox " Transfer of capital expenditures".

2. It should be noted that to transfer investments from KFO 2 to KFO 4, you should use accounts 401.20.241 and 401.10.180 , since according to KFO 2 it is necessary to reflect non-operating expenses. Therefore, as Write-off accounts account must be specified 401.20.241 , as Accounts capitalization account must be specified 401.10.180 . (See Fig.8)

(Fig.8)

3. On the "tab" Capex" should be specified the same element of the directory “Fixed assets” with a view “ Capex”, to which the costs were initially allocated under KFO 5.

Objects can be selected for the table using the “ button Selection”, which opens either the directory “ Fixed assets”, or a table with already selected objects accounted for in the specified account according to the old KFO and KPS.

If the selection is made from the directory “ Fixed assets”, the cost of an object is determined by pressing the “ button Calculate” in the table panel. (See Fig.9)

Since account 2.106.31 only takes into account the amount of capital investments, the quantity is not indicated.

(Fig.9)

If you generate a standard report “ Balance sheet for account 106” with grouping by KFO and selection by subconto “ Fixed assets” for the facility where costs were collected, we will see that all capital investments are allocated to KFO 4.(See Fig.10)