Work on new CPS in a government institution. Updating the classification characteristics of accounts (CPS)

Proper Use KPS - classification characteristics of accounts, popularly better known as KBK - allows you to significantly reduce the number of errors when filling out regulated reporting in the 1C: Accounting configuration government agency". Forms such as 769 and 710 directly depend on the selected KPS. If you keep records according to the rules throughout the year, then submitting reports at the end of the year will not be a problem.

KPS in 1C configurations are divided into:

• KRB - "consumable KBK";
• KDB - "profitable KBK";
• CIF - "settlement KBK"
• gKBK - indefinite (used when closing the year and temporary disposal).

Each CPS consists of 17 digits. The first four digits are section, subsection. The last three categories are the classification of income (KVD), expenses (KVR).

The use of KPS is regulated by Instructions 174n and 162n. Some accounts use only one KPI and no other. For example, for account 304.01 “Settlements for funds received for temporary disposal”, it is legal to use only the KPS of the type gKBK, consisting of all zeros. For other accounts you can use different types KPS depending on the corresponding account or intended purpose.

In this article we want to create a short reminder for an accountant. Of course, this article is not instructions on budget accounting. It can only facilitate the choice of one or another type of CPS depending on the accounts.

So let's get started.

• Accounts of group 100 "Non-financial assets", namely accounts 101-105, 111, 114 - Type of KPS: KRB. Zeros are indicated in digits 5-17. those. The CPS includes only an indication of the section or subsection. The remaining digits are not filled. Although in practice in some institutions higher authorities forced to recommend forming balances at the beginning of the year for non-financial assets at “zero BCC”, and during the year to use “expendable BCC”. Thus, the write-off and movement of “last year’s” assets should take place at zero BCC, and the arrival and movement of this year’s assets should take place at expendable BCC. At the end of the year, again, all balances on consumable KBK are transferred to zero. In our opinion, this is extremely inconvenient, primarily due to confusion during the year - current balances “hang” on different CPS. Well, an increase in turnover as a result of the transfer of balances through the CPS at the end of the year.
• Accounts of group 201 "Institutional funds" (except 201.35) - Type: CIF. All zeros, no section, subsection. Accountants also often use different KPS for these accounts: they divide them into sections/subsections and use “tails” 510, 610 “Receipts to/Departures from accounts.” The last option - using analytical CIF groups for accounts 201 - is highly not recommended. At the end of the year, the balances of cash receipts will appear in the General Ledger as “black”, and expenses will appear as “red”. Agree, such a General Ledger will not be approved by any inspector. Therefore, with accounts 201 we recommend using “zero” CIF.
• Score 201.35" Money documents"even though he is part of group 201 "Institutional funds", but uses a different type of CPS. Type: KRB. 1-4 category - section, subsection The rest are zeros.
• Check 201.06 “Settlements with the founder” assumes the use of the KDB type with all zeros. Although the instructions indicate that 210.06 should use a zero KBR only for KFO 4. For other KFOs, you can use KDB 180, but we still recommend indicating a zero KPI for all types of financing.

Separately, it is necessary to analyze the use of KPS in accounts 401.10 “Income of the current financial year" and 401.20 "Expenditures of the current fiscal year."

The 401.10 account must use the same KPI as the correspondent account if the correspondent account uses the “income KBC”. For example, in the posting of accrual of income from the provision of services Dt 205.31 Kt 401.10, the credit KPS will be the same as the debit KPS - KDB 130.

An exception to this rule are transactions with “expenses” correspondent accounts. For example, write-off of the residual value of fixed assets Dt 401.10 Kt 101.XX. Account 101.XX, as we mentioned above, has a CPS of the KRB type. For an account 401.10, the type of KPS is always KDB. Therefore, in this case the rule of identical CPS does not apply. The choice of KPS for account 401.10 in correspondence with expense accounts is determined according to the KOSGU account 401.10. So in our example about writing off the residual value, the posting from KOSGU looks like this: Dt 401.10.172 Kt 101.ХХ.410. With KOSGU 172 and correspondent account 101, 104, account 401.10 uses KPS of the type KDB, digits 15-17 - 410 “Decrease in the value of fixed assets.” With KOSGU 172 and correspondent account 105, account 401.10 uses KPS of the KDB type, 15-17 categories - 440 “Reduction in the cost of inventories.”

At the same time, when using KOSGU 180, for example, when receiving fixed assets free of charge, the KPS of account 401.10 will be with analytical group 180.

At the account 401.20 type KPS always KRB . He will depend on KOSGU and is mainly copied from the KPS correspondent account. It is worth noting that in case of correspondence 401.20 with accounts 101-105, the KPS will be with KVR 000.

Well, let’s summarize the article a short table, which will serve as a reminder for the accountant.

Accounts 101-105, 111, 114	Type of KRB. in 5 - 17 digits zeros are reflected, i.e. CPS of the form - section, subsection, the rest are zeros.
Accounts of group 201 "Institutional funds" (except 201.35)	Type of CIF. All zeros, no section, subsection.
	Type of KRB. Section, subsection, remaining zeros.
Accounts of group 204 "Financial investments"	Type KIF, KRB. All zeros, no section, subsection.
	Type of KDB. 15-17 grades KPS - 410
	Type of KDB. 15-17 grades KPS - 420
	Type of KDB. 15-17 grades KPS - 430
	Type of KDB. 15-17 grades KPS - 440
	Type of CIF. All zeros, no section, subsection
	Type of CIF. 1-4 category - section, subsection. 15-17 - 510 "Receipts to budget accounts"
Account 210.06 (according to KFO 4)	Type of KDB. All zeros.
	Type of gKBK. All zeros.

Account 401.10.172 (KFO 4)		Type of KDB. All zeros.
Account 401.10.172	Accounts 101, 104	Type of KDB. 15-17 digits of the KPS - 410 (or zeros)
Account 401.10.172		Type of KDB. 15-17 digits of the KPS - 440 (or zeros)
Account 401.20.211		Type of KRB. KVR 111, 131
Account 401.20.212		Type of KRB. KVR 112, 133, 134
Account 401.20.213		Type of KRB. KVR 119, 139
Account 401.20.231

Updating the classification characteristics of accounts (CPS)

To update the Classification of Budget Income; sections, subsections of expenses; target expenditure items; types of expenses; classification of sources of financing budget deficits; Chapters on budget classification are designed to be processed by the “Budget Classification Update Assistant”. "Accounting - budget classification - updating budget classification." The Update Assistant window will open. Next you need to select the update file.

By default, it is called federal.clax and is located in the folder where the program installs (for example, C:\Documents and Settings\UserName\ApplicationData\1C\1Cv82\tmplts\1c\StateAccounting\ReleaseNumber). Let's open the file.

First, you need to run a boot test to possibly identify errors. Let's check the box "Perform boot test" and check the boxes for available updates, click the "Next" button.

After some time, the program displays an error log. If you have errors, you need to correct them manually. Next, click the “Back” button. If errors were identified, but you did not correct them, you can check the “Download update even if there were errors” checkbox, in which case everything will be downloaded except for those elements that had errors. If this flag is absent, classifiers will be loaded only if the program does not detect more than one error.

Let's check the available updates and load the classifiers into the information database using the "Next" button.

Published 04/04/2017 14:37 Views: 17572

Starting from 2017, the instructions on budget classification for budgetary and autonomous institutions have changed, according to which the first four characters in the CPS (classification feature of the account) contain the section code and subsection code of the budget classification expenses. In this regard, changes have been made to 1C: Public Institution Accounting 8 rev.1.0. Let's look at them in more detail in this article.

So, in order to go to new instructions, you need to make changes to your accounting policies. Go to the directory “Institutions”

In the accounting settings, select the “Accounting Policy” section.

We go to the section of the field “RPS Structure” and change the name. You can put whatever is convenient for you or take it from the picture below. And we change the type of KPS by selecting “Classification of AC and BU”.

After this, we save the changes and set the start date of the accounting policy - from January 1, 2017.

After in accounting policy Having made the necessary settings, go to the KPS directory.

Adding a new element

Select the type of indicator – “AU and BU”.

After this, the “Clarify subsection” field appears, in which we select the right type KPS.

After you have created all the necessary KPS, you need to create working accounts. Basically, you will create them as you work, because it is impossible to immediately predict which accounts you will need in the future, and there is no point in creating accounts for all of them. Below I will show you how to create working accounts.

Let's go to the chart of accounts.

Go to the “Working Accounts” tab and click “Add”

Select the account, KFO and KPS from the list that you created earlier and click “OK”. The working account has been created.

This is all about creating new KPS from 2017 and setting up a working chart of accounts. If you need more information about working in 1C: BGU 8, then you can get our collection of articles on.

Question: The budgetary institution recorded a shortage of funds (a counterfeit banknote with a face value of 5,000.00 rubles was written off). What KPI should the accounts have?

Reply from 10/02/2017

The procedure for dealing with dubious, insolvent and having signs of counterfeit banknotes of the Bank of Russia is determined by Chapter. 16 Regulations, approved. Bank of Russia April 24, 2008 No. 318-P (hereinafter referred to as Regulation No. 318-P).

Budgetary institutions, when reflecting transactions in categories 1–17 of the account number of the Working Chart of Accounts, indicate the values ​​in accordance with paragraphs. 21, 21.2 Instructions No. 157n, clause 2.1 of Instructions No. 174n.

For accounts 0 209 81 000, 0 401 10 172, 0 201 34 000 in categories 1 – 17 account numbers indicate:

• in categories 1 – 4 – section, subsection of the classification of budget expenditures;
• in categories 5 – 14 – zeros, unless otherwise provided by the accounting policy;
• in digits 15 – 17 – zeros.

According to clause 2.2 of the letter of the Ministry of Finance of Russia No. 02-07-07/21798, the Treasury of Russia No. 07-04-05/02-308 dated 04/07/2017, the amount of the shortage of funds in the institution’s cash desk is reflected in column 7 of the Report (f. 0503737):

• in section 2 “Institutional expenses” - according to analytics code 853 “Payment of other payments”;
• in section 3 “Sources of financing the institution’s funds deficit” - on line 720 with a “plus” sign.

Therefore, the reflection of a shortage of funds is expense transaction, since the economic benefits of the institution are reduced. In the program "1C: Public Institution Accounting 8" when registering the document "Expense cash order“to reflect the shortage of funds, it is necessary to select code 290 KOSGU and KPS of the KRB type with expense type 853 to the off-balance sheet account 18.34. This data will correctly appear in the Report (f. 0503737).

Thus, the transaction in question is reflected in the following accounting entries:

Debit Kifi XXXX 00000000000 x 209 81 560 CIF KHXXX00000000000 x 201 34 610, an increase in KRB XXXX 00000000853 18 (KOSGU 290) - the amount of the detected cash lacks (fake bill) was written off;

Debit KIF ХХХХ0000000000000 Х 401 10 172 Credit KIF ХХХХ0000000000000 Х 209 81 660 – the debt is written off in the absence of the culprit (clause 110 of Instruction No. 174n);

Debit KIF ХХХХ0000000000000 Х 201 34 510, decrease KRB ХХХХ0000000000853 18 (KOSGU 290) Credit KIF ХХХХ0000000000000 Х 209 81 660 – received in the current year cash to the cashier from the guilty person (clause 110 of Instruction No. 174n).

KVR and KOSGU are special codes that are necessary for the work of public sector accountants. Let's talk about the 2019 changes in the use of expense type codes (COC) and the classification of sector operations public administration(KOSGU).

New provisions are established in Order of the Ministry of Finance dated June 8, 2018 No. 132n (as amended on November 30, 2018) regarding the formation of budget classification codes. Now budgetary and autonomous institutions are required to apply new order when determining the CVR for all transactions performed.

The rules for the formation of KOSGU have also been changed - the new Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). It is unacceptable to work according to the old rules!

Recipients budget funds, such as the main managers of budgetary funds (GRBS), government, budgetary and autonomous institutions, must keep records, draw up plans and reports according to uniform standards and in accordance with legal requirements. A list of requirements and rules for the use of special codes that determine the corresponding values ​​of the budget (accounting) account is established by the Ministry of Finance for all participants in the process.

For specialists, this means that state (municipal) expenses and revenues are classified according to various criteria: planned and unplanned, current and capital, according to the level of ownership of the corresponding budget, and, consequently, according to the use of special codes, etc.

Since 2019, the procedure for applying the KBK and KOSGU has been changed!

Basic concepts of KVR and KOSGU

Even for those who know what KOSGU is in the budget, decoding can be difficult. The classification of operations of the general government sector is part of the account classification, which allows you to group the costs of the public sector of the economy depending on the economic content and includes a group, item and subitem.

Since 2016, KOSGU is not used by recipients of funds when forming plans for income and expenses, but is used in accounting and reporting. In 2019, it is required to apply it to public sector institutions and organizations when drawing up a working chart of accounts, maintaining records and reporting. Procedure for approving the chart of accounts budget accounting enshrined in Order of the Ministry of Finance No. 162n (as amended on March 31, 2018).

OSSU classification consists of the following groups:

• 100 - income;
• 200 - expenses;
• 300 — receipt of non-financial assets (NA);
• 400—retirement of equipment;
• 500 — receipt of financial assets (FA);
• 600—FA retirement;
• 700 - increase in liabilities;
• 800 - reduction of obligations.

Previously, KOSGU was used in the structure of the budget classification code (KBK), since 2015 in terms of costs this code replaced by code for expense types.

Very often the question arises: CWR - what is it in the budget? This is part of the BCC classification, therefore part of the accounting account. It includes group, subgroup and expense element element. Almost every accountant tries to figure out on his own what the CVR in the budget is, the decoding of which is encoded by three numbers from 18 to 20 digits in the structure of the BCC of budget expenses.

KVR is represented by the following groups:

• costs of payments to personnel in order to ensure the performance of functions by state (municipal) bodies, government institutions, management bodies of state extra-budgetary funds;
• procurement of goods, works and services to meet state (municipal) needs;
• social Security and other payments to the population;
• capital investments in state (municipal) property;
• interbudgetary transfers;
• provision of subsidies to budgetary autonomous institutions and others non-profit organizations;
• servicing state (municipal) debt;
• other appropriations.

Special cases when using KOSGU and KVR in 2019

In 2019, the accounting treatment of some expenses for KOSGU has changed. Lawmakers introduced completely new codes, for example, to reflect revenues. The names of the old encodings were also changed and the meanings of the existing ones were expanded.

For example, a new KOSGU 266 has been introduced, which should include social benefits and compensation provided to the personnel of a state (municipal) institution in cash. What should be included in the data? social benefits? At KOSGU 266, include temporary disability benefits for the first three days of illness. That is, a benefit paid at the expense of the employer. It is also necessary to refer to this code monthly allowance for child care up to three years old (in the amount of 50 rubles). All categories of payments and compensation are enshrined in Art. 10.6.6 Chapter 2 of Order No. 209n.

Officials from the Ministry of Finance communicated to the user a separate Letter dated June 29, 2018 No. 02-05-10/45153, which reflects methodological recommendations on the use of new KOSGU.

Also, in the practice of procurement for several CWR, issues arise with the correct reflection of codes, which is determined by the use of classification. For this case, 34-36 digits of the procurement identification code are formed in a special way: 34-36 digits are set to “0” if these expenses are subject to reflection across several CWR.

Correspondence table

Since KVR is a larger grouping than KOSGU, to simplify the application of the corresponding codes, the Ministry of Finance has approved a correspondence table. A comparison of CVR codes and KOSGU codes for 2019 for budgetary institutions and public sector organizations is presented in a table. The document contains the latest changes that should apply in 2019.

Responsibility for violation

It is worth separately identifying the level of responsibility provided for violation of budget legislation. In fact, the level of punishment for incorrectly reflecting CVR and KOSGU in the accounting records of institutions directly depends on their type.

For example, if a government agency makes a mistake and a business transaction is reflected according to an incorrect CVR, controllers have the right to recognize such a mistake as an inappropriate use of budget funds. Violations of this nature are subject to administrative liability under Article 15.14 of the Administrative Code.

WITH budgetary institutions things are different. Thus, in the agreement to provide a subsidy for the implementation of a state or municipal task, the CWR is not indicated. Consequently, the budget organization determines the encodings independently. And it is impossible to sue a government agency for misuse if the CVR is chosen incorrectly. However, the incorrect code will be reflected in the reporting - and this is already a violation of the rules of accounting (Article 15.11 of the Administrative Code) and reporting (Article 15.16.6 of the Administrative Code).