Accounting for accepted monetary obligations. Reflection in accounting of accepted budgetary obligations

Budgetary obligations are expenditure obligations to be fulfilled in the corresponding financial year.

Monetary obligations are the obligation of the recipient of budget funds to pay certain funds to the budget, individual and legal entity at the expense of budget funds in accordance with the fulfilled conditions of a civil law transaction.

Violation by a state institution of the procedure for accounting for budgetary obligations entails the imposition of an administrative fine on officials in the amount of ten thousand to thirty thousand rubles.

Accounting for obligations assumed (accepted) by the institution is maintained in the following accounts:

0 502 01 000 “Accepted obligations”.

The account is intended for accounting by recipients of budget funds and administrators of sources of financing the budget deficit of the amounts of budget obligations accepted by the institution within the limits of budget obligations approved for it for the current, next financial year, the first and second years of the planning period of budget allocations. The said account also reflects the amounts of changes made to the indicators of budgetary obligations (liabilities) accepted during the current financial year;

0 502 02 000 “Accepted monetary obligations.”

The account is intended for accounting by recipients of budget funds of the amounts of monetary obligations accepted by the institution within the limits of budget obligations (budget allocations) communicated to it.

After amendments were made by order of the Ministry of Finance of Russia No. 89n, the Unified Chart of Accounts was supplemented with the following synthetic accounts:

502 07 “Obligations accepted”;

502 09 “Deferred obligations”.

Analytical accounting of the obligations (monetary obligations) accepted by the institution is kept in the Journal of Accounting for Accepted Obligations (form 0504064), broken down by the types of expenses (payments) provided for by the institution’s budget estimate.

The recipient of budget funds accepts obligations (monetary obligations) within the limits of budget obligations and budget allocations brought to him by concluding government contracts, other agreements with individuals and legal entities, individual entrepreneurs or in accordance with the law, other legal act, agreement.

Each budget obligation is assigned a corresponding accounting number by the Federal Treasury authorities.

The basis for registering budget obligations is Information on the accepted budget obligation (f. 0531702), .

Information is provided by the recipient of federal budget funds to the Federal Treasury body in which the corresponding personal account of the recipient of budget funds is opened, if the budget obligation arose, including from:

State contract for the supply of goods, performance of work, provision of services for state needs, information about which is subject to inclusion in the register of contracts determined by the legislation on the contract system of the Russian Federation in the field of procurement of goods, work, services to meet state needs;

Agreements for the supply of goods, performance of work, provision of services, information about which is not subject to inclusion in the register of contracts.

Budgetary obligations arising from recipients of federal budget funds in accordance with the law, other regulatory legal acts (including public regulatory obligations) are taken into account on the basis of documents accepted for execution by the Federal Treasury authorities for payment of monetary obligations submitted by recipients of federal budget funds .

Let us note that when resolving a dispute, if the subject of the dispute was a previously unfulfilled obligation of a government institution that arose to the other party from an agreement (state contract) for the supply of goods, performance of work, provision of services, etc., the parties may enter into a settlement agreement . The settlement agreement must contain information agreed upon by the parties on the conditions, amount and timing of the fulfillment of obligations by one party to the other. When concluding a settlement agreement, the institution can fulfill it taking into account the requirements of the legislation of the Russian Federation, accepting a budget obligation on its basis, and fulfill it within the corresponding limits of budget obligations.

Accounting for budgetary obligations of recipients of federal budget funds related to capital investments in state-owned objects of the Russian Federation and the acquisition of real estate objects in the state property of the Russian Federation is carried out in accordance with Procedure No. 98n.

According to paragraph 318 of Instruction No. 157n, accounting for accepted (accepted) obligations and (or) monetary obligations is carried out on the basis of documents confirming their acceptance. The list of these documents must be approved in the accounting policy of the institution, taking into account the requirements for authorizing the payment of accepted monetary obligations established by the financial authority.

Instructions No. 157n and No. 162n, and other regulatory documents do not establish the moment when an entry on the assumption of obligations is reflected in the accounting records. Accepted budget obligations are reflected in budget accounting in accordance with the accounting policies adopted by the institution.

There may be several options for accepting budget obligations for accounting.

Option 1. Acceptance of budget obligations for accounting on the date of signing contracts with suppliers (contractors, performers).

Reflection of budget obligations when signing contracts allows you to most effectively control the use of budget funds, while simultaneously minimizing the labor costs of the accounting department. This method can be used for all types of economic facts, with the exception of payroll settlements and settlements with the budget for taxes and payments, as well as long-term contracts for the provision of utilities and communication services.

The amount of accepted obligations is determined based on the amount of the contract. Note that under civil contracts with individuals, the amount of the obligation is determined taking into account insurance premiums payable in accordance with the law.

Option 2. Acceptance of budget obligations for accounting on the date of formation of accounts payable.

Reflection of budgetary obligations at the time of formation of accounts payable can be applied to specific accounting transactions (for example, settlements with the budget for taxes and fees, etc.), as well as if the institution has an insignificant amount of accounting work.

As a rule, institutions use both methods of reflecting accepted budget obligations in budget accounting. Moreover, each option is used for a specific group of business transactions.

When supplying goods, performing work, or providing services, budgetary obligations may be accepted on the basis of posting the appropriate notice of a request for quotation or bidding on the official website in accordance with the requirements of Federal Law No. 44-FZ.

Indicators of accepted budgetary obligations are formed in accordance with clause 140 of Instruction No. 162n.

To select the method of accepting budget obligations for budget accounting purposes, we recommend using Table 167.

Table 167

Procedure for accepting budget commitments

No. Business transactions Making budget commitments
The moment of reflection in accounting A document base
1 Purchase of goods, works, services without bidding or requesting quotes
1.1 By concluding an agreement for the supply of goods (performance of work, provision of services) by a supplier, contractor (legal entity) On the day of signing the contract Agreement
1.2 By concluding a civil law agreement with an individual on the performance of work, provision of services (taking into account insurance premiums payable to the budget) On the day of signing the contract Agreement, settlement
2 Purchasing goods, works, services using ordering procedures
2.1 By placing an order for the supply of products, performance of work, provision of services in the form of a request for quotation Posting a notice of a request for quotation on the official website Notice of request for quotation
2.2 By placing an order for the supply of products, performance of work, provision of services through bidding (competition, auction) Posting a notice of bidding on the official website (publication of a notice of an open tender in the official printed publication) Notice of bidding
3 Settlements with employees
3.1 According to accruals in accordance with the Labor Code of the Russian Federation based on:

Employment contracts

Certificates of incapacity for work (for the first three days of incapacity for work)

Applications for leave, etc.

 As of the date of receipt of the Notice of Limits on Budget Obligations Notices about budget commitment limits
3.2 For travel expenses Advance report
3.3 For compensation payments (payment for travel to the vacation destination, compensation for the cost of vouchers, etc.) Supporting documents
3.4 For accountable amounts issued for business needs As of the date of approval of the advance report Advance report
4 Calculations with the budget for taxes and insurance premiums
4.1 For accrued insurance premiums, taxes and fees At the time of formation of accounts payable Tax cards, Tax returns, Calculation of insurance premiums, Payroll
5 Settlements for other business transactions
5.1 For other regulatory and public obligations On the date of formation of accounts payable Supporting documents
5.2 By scholarships On the last day of the month for which the accrual is made (on the date of formation of accounts payable) Payroll
5.3 For fines, penalties, etc. Date of the manager's decision to pay Regulatory act, Manager's order for payment

Accounting records for accounting for accepted obligations are made on the basis of documents confirming their acceptance in accordance with the list established by the institution as part of the formation of accounting policies, taking into account the requirements for authorizing the payment of accepted monetary obligations established by the financial authority.

The correspondence of accounts for recording accepted obligations is established by clauses 140, 141 of Instruction No. 162n, as well as Appendix No. 1 to Instruction No. 162n (Table 168).

Table 168

Accounting records

on the acceptance by recipients of budget funds of obligations to be fulfilled at the expense of the adjusted limits of budget obligations, budget allocations

No. Contents of operations Debit Credit
Commitment
1 Acceptance of budget obligations to be fulfilled at the expense of the delivered LBO and budgetary allocations, as well as the amounts of changes in the indicators of obligations accepted during the current financial year, including:

For the current financial year

For the first year following the current one (for the next financial year)

For the second year following the current one (for the first year following the next one)

In the second year following the next

For another regular year (outside the planning period)

KRB 1 501 13 xxx,

KRB 1 502 17 xxx,

KRB 1 502 19 xxx

Keeping records in the “Planning and Authorization” section implies maintaining obligations for all items of expenditure of the institution. Employee salary costs are one of the most mandatory expense items. But, unlike procurement costs from suppliers, the algorithm for authorizing wage costs is not so obvious. In this article I want to tell you how to correctly accept budgetary and monetary obligations under the item of expenses for employee salaries and make accruals for it in the program “1C: Public Institution Accounting 8, edition 2.0”.

As you know, the general scheme for maintaining obligations is as follows: accept budget obligations - accept monetary obligations - fulfill monetary obligations.
Let's start with the adoption of budgetary obligations for the expenditure item “Salaries”.
To do this, in the reference book “Contracts and other grounds for the emergence of obligations” (section “Planning and authorization”), we create a new element:

In the “Type of agreement” line, select “Other basis for the occurrence of an obligation”:

Then you need to fill in the line “Type of obligation”. After clicking on the selection button, a small form opens, which is a list of primary documents; in this list you need to create a new document: Summary Statement.

After filling out, the new element “Agreements and other grounds for the emergence of obligations” will take the following form:

Based on this document, it is necessary to accept obligations for the amount of the wage fund. After recording, you need to immediately make budget commitments using the creation tool based on:


I would like to draw your attention to the “Accounting transaction” tab: on this tab, by default, the flag “Budget data without details according to KOSGU” is set, you need to clear this flag:

After posting, the document generates the following movements in the accounting accounts for the acceptance of obligations:

With these transactions, obligations were assumed for the expense item in the wage fund. In the same way, it is necessary to accept obligations for the payroll expense item:



I would also like to note that budgetary obligations can be made not monthly, but for a quarter, six months or a year (if the amounts for these periods are known in advance and are more or less stable). To do this, in the document “Registration of obligations and information under contracts” in the tabular section in the column “Plan period”, indicate the required one.
The next step will be the acceptance of monetary obligations. Monetary obligations must be accepted in the document “Reflection of salaries in accounting”:

To correctly accept monetary obligations, you need to check whether all the required analytics are in the document:

An accepted obligation is an element of the reference book “Contracts and other grounds for the emergence of obligations”.

Therefore, if there is no contract in the transaction lines, you must manually set the necessary ones.
After that, on the “Accounting transaction” tab, set the flag in the “Accept monetary obligation” attribute, and also do not forget to select the personal account section:

The document generates the following entries regarding the acceptance of monetary obligations:

In order to track commitments, the Planning and Authorization section provides various reports:

Since in the given example a budgetary institution was used, we will use the report, which is located in the “Planned Performance Indicators” section:


In the report you can see all amounts for obligations, track their fulfillment and control the correctness of the amounts.
Reports from the “Budget data” part are provided for government institutions
And the last stage of sanctioning expenses will be the fulfillment of accepted obligations, which is carried out using monetary documents (for example, an application for cash expenses).

The financial activities of budgetary institutions are carried out in accordance with the Plan of financial and economic activities, which is approved by the founder.

To summarize information on the progress of the budgetary institution’s implementation of the estimated (planned) assignments approved by the Financial and Economic Activity Plan, including the acceptance and (or) fulfillment of the obligations (monetary obligations) accepted by the institution for the current (next, first year, next following, second year following the next) financial year, the accounts of section. 5 “Authorization of expenses” (clause 161 of Instruction No. 174n)

To take into account the obligations (monetary obligations) accepted by a budgetary institution, the following terms and concepts are used (clause 308 of Instruction 157n):

  • obligations of the institution - stipulated by law, other regulatory legal act, treaty or agreement, the obligation of a budgetary institution, autonomous institution to provide the institution’s funds in the relevant year to an individual or legal entity, other public legal entity, subject of international law;
  • monetary obligations - the obligation of an institution to pay certain funds to the budget, an individual and a legal entity in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of its budgetary powers, or in accordance with the provisions of the legislation of the Russian Federation, another legal act, the terms of a contract or agreement.

According to para. 2, paragraph 318 of Instruction No. 157n, accounting for accepted obligations and monetary obligations by a budgetary institution is carried out on the basis of documents confirming their acceptance.

The list of documents confirming the acceptance of obligations (monetary obligations) and the moment of their acceptance is established by the institution in the Accounting Policy.

Accounts used to record obligations assumed by a budgetary institution

Accounting for indicators on the acceptance of obligations (monetary obligations) by a budgetary institution is carried out: 1. on account 0 502 01 000 “Accepted obligations”, which is intended to summarize information on accepted obligations for the current (next, first year following the next, second year following the next next) financial year. T are reflected on the specified account (clause 311 of Instruction No. 157n). as well as the amount of changes made to accepted obligations
2. on account 0 502 02 000 “Accepted monetary obligations”, which is intended to summarize information about accepted monetary obligations for the current (next, first year following the next, second year following the next) financial year. The said account also reflects the amounts of changes made to accepted monetary obligations (clause 311 of Instruction No. 157n).

Transactions on these accounts are grouped by KOSGU codes provided for in the financial and economic activity plan.

Analytical accounting of obligations (monetary obligations) accepted by a budgetary institution is maintained in the obligation registration journal (f. 0504064). The journal indicates the name, number and date of the document providing the basis for accepting the obligation, the accounting account number and amount, the date of registration of the obligation and the date of deregistration.

At the end of the current financial year, if there are unfulfilled obligations in the next financial year, they must be taken into account for the next financial year in the amount planned for execution. The transfer of indicators is carried out on the first working day of the current year on the basis of a certificate f. 0504833.

According to paragraph 167 of Instruction No. 174n, the acceptance of obligations by a budgetary institution is reflected in the following correspondence of accounts:

Accepted obligations of a budgetary institution

The indicators of accepted budgetary obligations of a budgetary institution include:

  • obligations under contracts (agreements) that were accepted in previous years and not fulfilled as of the beginning of the current financial year, and are subject to execution in the current financial year;
  • obligations to pay wages to employees;
  • obligations to pay employees other benefits in accordance with employment contracts and the legislation of the Russian Federation, which are envisaged for execution in the current financial year;
  • obligations to make mandatory payments to the budgets of the budget system of the Russian Federation (taxes, duties, contributions, fees and other payments), which are scheduled for execution in the current financial year;
  • obligations to compensate for damage caused by the institution during its business activities, for other payments that have entered into legal force by a court decision and are scheduled for execution in the current financial year;
  • other expenditure obligations.

The grounds for a budgetary institution to accept obligations are:

  • a concluded agreement (contract), which must be signed and sealed by both parties;
  • for settlements with accountable persons - written statements of accountable persons approved by the head of the institution with further adjustment to the amount of expenses incurred according to the advance report accepted and approved by the head;
  • calculation of wages and social contributions for a certain period (month).

The acceptance of obligations by a budgetary institution is confirmed by the following documents: a concluded agreement, an expenditure cash order for the issuance of an accountable amount, an advance report, a statement of accrued wages.

Based on these documents, an accounting entry is made for the acceptance of obligations:

  • the date of the contract for the full cost of the contract;
  • simultaneously with the execution of an expenditure cash order for the issuance of funds for reporting;
  • date of acceptance of the advance report for accounting;
  • the last day of the month for which wages were accrued.

Monetary obligations accepted by a budgetary institution

Monetary obligations assumed by a budgetary institution are reflected when, under the terms of an agreement or in accordance with laws and other regulations, the institution has an obligation to pay funds for accepted obligations.

Indicators of accepted monetary obligations include:
1) regarding settlements with counterparties in the context of recipients of advance payments (counterparties):
a) based on account data and 0 206 00 000 “Settlements on advances issued” (the difference in debit turnover, reflecting the receipt of funds by counterparties, and credit turnover, reflecting returns of advance payments issued in the current period and (or) offsets of advance payments in payment of accrued liabilities (accepted) in the current period) - advance payments provided in the current period for accepted liabilities minus the refunds of these advance payments made. The balances of advance payments issued, listed at the beginning of the current period in accounts 0 206 00 000 “Settlements on advances issued,” as well as credit turnover that changes these calculations, are not included in the indicators of accepted monetary obligations for the current period;
b) based on the credit turnover of accounts 0 302 00 000 “Settlements for accepted obligations” - accrued monetary obligations that are subject to fulfillment in the current financial year. Credit and debit turnovers, which reflect an increase (decrease) in accounts payable for accepted monetary obligations on account of advance payments of previous years, are not included in the indicators of accepted monetary obligations for the current period;
c) based on debit turnover 0 302 00 000 “Settlements for accepted obligations”, 0 304 02 000 “Settlements with depositors”, 0 304 03 000 “Settlements for deductions from wage payments” - accepted monetary obligations of previous years, fulfilled in current period;
2) regarding settlements with accountable persons in the context of accountable persons:
a) based on debit turnover on accounts 0 208 00 000 “Settlements with accountable persons” minus credit turnover on accounts 0 208 00 000 “Settlements with accountable persons” - funds received by accountable persons minus the return of advance payments issued in the current period;
b) based on debit turnover on accounts 0 208 00 000 “Settlements with accountable persons” - funds received in the current period by accountable persons to compensate for overexpenditures of previous years.
The balances of advance payments issued to accountable persons, which are listed at the beginning of the reporting year in accounts 0 208 00 000 "Settlements with accountable persons", as well as credit turnover that changes these calculations, are not included in the indicators of accepted monetary obligations of the current period;
c) in terms of calculations for mandatory payments to the budgets of the budget system of the Russian Federation based on analytical data in the context of payments to the budgets of the budget system of the Russian Federation:
- based on credit turnover of accounts 0 303 00 000 “Calculations for payments to budgets” (0 303 02 730 - 0 303 13 730) - payments accrued in the current period (taxes, duties, fees, contributions and other obligatory payments);
- based on the debit turnover of accounts 0 303 00 000 “Calculations for payments to budgets” (0 303 02 830 - 0 303 13 830) - obligations to pay payments from previous years, which are recorded at the beginning of the current year and fulfilled in the current period.
Indicators of settlements for overpaid payments, which are listed at the beginning of the current period in accounts 0 303 00 000 “Settlements for payments to budgets,” as well as credit turnover that changes these calculations, are not taken into account in accepted monetary obligations of the current period.
The basis documents for a budgetary institution to accept monetary obligations are:
- advance payment to the supplier;
- act of completed work (services);
- waybill confirming the fact of receipt of the goods;
- expense cash order for the issuance of accountable amounts;
- advance report;
- payroll calculation for a certain period (month).
Based on these documents, an accounting entry is made for accepting monetary obligations:
- the date of the signed certificate of completion of work (services), invoice; the date of the advance payment transferred to suppliers;
- simultaneously with the execution of an expenditure cash order for the issuance of funds for reporting;
- simultaneously with the acceptance of the advance report for accounting;
- the last day of the month for which wages are accrued.

An example of reflecting transactions for accepting obligations (monetary obligations)

The budgetary institution was allocated a targeted subsidy for major repairs of the building in the amount of 940,000 rubles. This amount was transferred to the institution’s personal account opened with the OFK. According to the terms of the contract concluded with the contractor, an advance payment in the amount of 282,000 rubles must be transferred to him. (thirty%). Upon completion of the work, a certificate of completion was signed, after which the institution transferred the remaining amount.

In accounting, these transactions will be reflected as follows.

The article is current as of May 2015.

Natalia Smolina

Expert methodologist of the service quality control and methodology department

Budget accounting, N 9, 2013
T.V. Shvytkina,
consultant

on budget accounting


When preparing a quarterly report, all accountants are faced with the problem of how to fill out form 0503128. What are budgetary obligations? How do they differ from monetary obligations? How and with what to check this reporting form? I propose to consider these issues in more detail in this article.


In accordance with Article 6 of the Budget Code, budget obligations are expenditure obligations to be fulfilled in the corresponding financial year. Monetary obligations are the obligation of the recipient of budget funds to pay to the budget, individual and legal entity at the expense of budget funds certain funds in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of his budgetary powers, or in accordance with the provisions of the law, other legal act, terms of the contract or agreement.

And according to paragraph 308 of the Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved by order of the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter - Instruction N 157n), monetary obligations are the corresponding obligation no longer of the recipient of budget funds, but the obligation of an institution (state, budgetary, autonomous) to pay the budget, individual and legal entity certain funds in accordance with the fulfilled conditions of civil a legal transaction concluded within the framework of its budgetary powers, or in accordance with the provisions of the legislation of the Russian Federation, another legal act, the terms of a contract or agreement. It can be concluded that budgetary and monetary obligations must be accepted both by participants in the budget process (state institutions) and by budgetary and autonomous institutions. In the first case - within the limits of budget obligations brought for the current year, and in the second and third cases - within the limits of the completed subsidy for the state task in accordance with the plan of financial and economic activities or subsidies for other purposes.

So, according to Article 219 of the Budget Code, the execution of the budget for expenditures consists of several stages.

At the first stage, institutions accept budgetary obligations in the amount of the limits brought to them (for government ones) or the rights to accept obligations (for budgetary and autonomous ones). It is this stage that corresponds to the formation of accounting data for the account credit 0 502 01 000 "Accepted obligations" in correspondence with the invoice 0 501 03 000 "Limits on budget obligations of recipients of budget funds"(for government officials) or with account 0 506 00 000 "Right to assume obligations". Since the procedure for maintaining records and generating accounting data for accepting budget obligations is not disclosed in Instruction No. 157n, it is subject to independent development by the institution and enshrinement in the accounting policy.

Reasons for making budgetary commitments

The grounds for accepting budgetary obligations are a concluded agreement (contract), which must be signed and sealed by both parties, settlements with accountable persons - on the basis of written statements of the recipient of the advance approved by the head of the institution with further adjustment to the amount of expenses incurred according to the advance report accepted and approved by the head , calculation of wages and social contributions for a certain period (month).

What documents confirm this fact?

This fact is confirmed by the following documents: a concluded agreement, an expenditure cash order for the issuance of an accountable amount, an advance report, a statement of accrued wages.



Based on these documents, the fact of accepting budget obligations occurs and an accounting entry is made:

- date of the contract for the full cost of the contract;



- the date of acceptance of the advance report for accounting (adjustment is necessary taking into account the advance payment issued);



At the next stage of budget execution for expenses, the accepted monetary obligations are confirmed. According to paragraph 4 of Article 219 of the Budget Code, the recipient of budget funds (institution) confirms the obligation to pay monetary obligations from budget funds in accordance with payment and other documents. This stage corresponds to the formation of account information in accounting 0 502 02 000 "Accepted monetary obligations".

Grounds for accepting monetary obligations

The grounds for accepting monetary obligations are payment of an advance to the supplier, an act of completion of work (services), an invoice confirming the fact of receipt of goods, a cash receipt order for the issuance of an accountable amount, an advance report, and payroll for a certain period (month).

When is it necessary to record this transaction in accounting?

Based on these documents, it is necessary to accept monetary obligations and prepare an accounting entry:

- the date of the signed certificate of completion of work (services), invoice; the date of the statement from the treasury authority, where the advance payment is transferred to suppliers;

- simultaneously with the execution of an expenditure cash order for the issuance of funds for reporting;

- simultaneously with the acceptance of the advance report for accounting (adjustment to the amount of the advance payment issued);

- the last day of the month for which wages are accrued.

Let's look at the examples of accepting budgetary and monetary obligations.

EXAMPLE 1.

To pay expenses, government agencies accept and fulfill budgetary and monetary obligations. Such operations are classified as authorization of budget expenditures. Read the article about how to take into account budget obligations.

Budgetary obligations are expenditure obligations to be fulfilled in the corresponding financial year.

Budget expenditures are authorized by the Russian Treasury. They do this to control the targeted and effective use of budget funds.

The authorization of budget expenditures goes through four stages:

What to do at each stage

1. Accept and take into account budgetary and monetary obligations

The recipient of budget funds (RBS) enters into government contracts and agreements, generates Information on the Budget Obligation (form 0506101) and submits it to the Russian Treasury. After this or at the same time, the PBS fills out the Information on the Monetary Obligation (f. 0506102). They are sent to the Treasury along with documents for payment of the government contract. The Treasury body itself can generate Information (f. 0506102). The accountant reflects budgetary and monetary obligations in accounting

2. Confirm monetary obligations

PBS forms and submits to the Treasury body an application for cash expenses, which confirms the obligation to pay the monetary obligation

3. Authorize payment of monetary obligations

Specialists of the Treasury of Russia check the application for cash expenses and put a mark that allows authorizing payment of the monetary obligation

4. Confirm the fulfillment of monetary obligations

The Treasury body pays the obligation from a single budget account. Cash expenses are shown in the statement from the personal account of the PBS.

The PBS accepts budgetary obligations when it enters into government contracts or other agreements with organizations and citizens. Accept obligations within the amount of limits of budgetary obligations (LBO), which the manager approved and communicated to the institution.

Without dedicated LBOs, it is impossible to plan and begin procurement. But there are exceptions.

If the PBS fulfills public regulatory obligations, they are accepted within the limits of the reported budgetary allocations.

Record transactions to authorize budget expenditures in the following accounts:

501.00 “Limits on budgetary obligations” – registration of limits on budgetary obligations;
503.00 “Budget appropriations” – acceptance of budget appropriations for accounting;
502.00 “Liabilities” – accounting for budgetary and monetary obligations.

In this case, in the 22nd digit of the account number, indicate the analytical accounting code of the corresponding financial year:

1 – current;
2– next;
3 – second year following the current one;
4 – third year following the current one;
9 – another regular year outside the planning period.

The procedures for accepting budgetary and monetary commitments are stages of budget execution for expenditures. Register budgetary and monetary obligations with the Treasury authorities. For recipients of federal budget funds, the procedure is established by order of the Ministry of Finance of Russia No. 221n.

Keep records of budgetary and monetary obligations using documents that confirm their acceptance. See the list of documents in the table (approved by order of the Ministry of Finance of Russia No. 221n).

In the current financial year, accept obligations taking into account the accepted, accepted and unfulfilled obligations of previous years.

Among the accepted budgetary obligations of the current financial year include expenditure obligations that will be fulfilled in the current year. Also include budget obligations of previous years that were accepted but not fulfilled.

Keep records of accepted budget obligations on the basis of supporting documents. Take into account budgetary obligations only within the limits of the LBO or budgetary allocations communicated to them.

In budget accounting, reflect the obligations:

For the payment of salaries (salary, remuneration, allowances) to employees - in the amount of LBOs approved for the year;
for payment to employees, civil servants, military personnel, other categories of employees of travel expenses, other payments (including daily allowances, traveling allowances, etc.) in accordance with employment contracts, service contracts - in the amount of accrued obligations or payments;
for public regulatory obligations to individuals - in the amount of accrued public regulatory obligations (payments);
for the transfer of obligatory payments to the budget: taxes, fees, duties, contributions and other payments - in the amount of accrued payments;
for subsidies to organizations, entrepreneurs and citizens - producers of goods, works, services according to regulatory legal acts, budgetary and autonomous institutions: - in the amount of concluded contracts (agreements) on the provision of subsidies - unless another basis is provided for by regulatory legal acts; – in the amount of LBO of the corresponding budget for the specified purposes – if contracts or agreements have not been concluded;
for other expenditure obligations - in the amount of obligations that are confirmed by documents.

To accept obligations, reflect them on the accounts:

502.01 "Accepted obligations";
502.07 “Obligations Accepted”;
502.09 “Deferred obligations.”

Let's look at the table in which cases to use accounts to record liabilities:

Types of expenses

In which account should the liability be recorded?

Contracts (agreements) that are concluded as a result of competitive procedures: auctions, tenders, requests for proposals and quotations

At the time of posting the purchase notice in the Unified Information System, reflect it on account 502.07. And after you have concluded a contract, transfer it to account 502.01

Salary, taxes, other payments, including under contracts (agreements) concluded with a single supplier

Reflect expenses on account 502.01

Expenses for which reserves for future expenses are created

The amounts of created reserves should be reflected in account 502.99. And when you use the reserve, transfer it to the 502.01 account

Record monetary obligations in account 502.02 “Accepted monetary obligations.”

Pay your financial obligations within the agreed limits:

Budgetary allocations – for public regulatory obligations;
LBO – for other monetary obligations.

For settlements with counterparties (except for settlements with accountable persons and payments to the budget), accept obligations in the context of recipients of advance payments based on:

Data from analytical accounts: account 206.00 (difference between debit and credit turnover) - advance payments on accepted budget obligations minus refunds of these advances. Do not include the balances of advances issued (listed at the beginning of the period) on account 1.206.00.000 and credit turnover that changes the indicated calculations for the current period;
credit turnover of the corresponding analytical accounts, account 302.00 – accrued (accepted) monetary obligations to be fulfilled in the current financial year. Do not include credit and debit turnovers that reflect changes in accounts payable for monetary obligations accepted in the current period against advance payments of previous years;
debit turnover of the corresponding analytical accounts of account 302.00, account 304.02, account 304.03 - monetary obligations of previous years fulfilled in the current period.

For settlements with accountable persons (by accountable persons), accept obligations on the basis of:

Data on the corresponding analytical accounts of account 208.00 (debit turnover minus credit turnover) - funds received by accountable persons minus the return of advance payments issued in the current period. The method of payment of funds does not matter;
debit turnover on the corresponding analytical accounts of account 208.00 - funds received by accountable persons in the current period to compensate for overexpenditures of previous years.

Do not include the balances of advances issued, which are listed at the beginning of the reporting year in account 208.00, as well as credit turnover that changes these calculations.

For mandatory payments to the budgets of the budget system (in terms of payments), accept on the basis of:

Credit turnover of the corresponding analytical accounts of account 303.00 (1.303.02.730–1.303.13.730) - payments accrued in the current period - taxes, fees, duties, contributions and other obligatory payments;
debit turnover of the corresponding analytical accounts of account 303.00 (1.303.02.830–1.303.13.830) - obligations to transfer payments from previous years, which are listed at the beginning of the current year, fulfilled in the current period.

Do not take into account the indicators of settlements for excessively transferred payments, which are recorded at the beginning of the current period in account 303.00, as well as credit turnover that changes these calculations.

Accept expenses for servicing debt obligations based on analytical data for the relevant accounts of account 301.00 in the amount of:

Credit turnover – obligations accrued (accepted) in the current period that are subject to fulfillment in the current financial year;
debit turnover – obligations of previous years fulfilled in the current period for expenses on servicing debt obligations.

Reflect the occurrence of monetary obligations in accounting on the basis of supporting documents. For example this:

Invoice, acceptance certificate, invoice - for delivery of goods;
act of work performed (services provided), invoice, invoice - if work was performed or services were provided;
writ of execution - writ of execution, court order;
other documents provided for by law that confirm the occurrence of monetary obligations. For example, a universal transfer deed.

Reflect the acceptance of monetary obligations, as well as the amount of changes made upward or downward, with the following entries:

Account debit

Account credit

The amounts of monetary obligations were accepted (changes were made) on the basis of documents on the supply of goods, performance of work, provision of services:

For the current financial year

KRB.1.502.11.000

KRB.1.502.12.000

For the next financial year

KRB.1.502.21.000

KRB.1.502.22.000

Reduction of accepted monetary liabilities in the current year

Using the “red reversal” method

KRB.1.502.11.000

KRB.1.502.12.000

000 - KOSGU code, if the budget estimate has been detailed for it and limits have been adjusted. If the limits are specified by type of expense, indicate zeros.

An example of how to reflect budgetary and monetary obligations accepted in the current financial year in accounting:

In January, the government agency Alpha posted a notice of an electronic auction for the purchase of equipment. NMCC of the contract – 580,000 rubles. As a result of the auction, Alpha entered into a contract with OJSC Manufacturing Company Master for the amount of 560,000 rubles.

According to the accounting policy, the Alpha institution takes into account the following obligations:

Accepted - on the basis of a competitive procurement notice posted in the Unified Information System;
accepted – on the basis of a concluded contract;
cash - on the basis of a delivery note confirming the transfer of ownership of the property.

The institution's estimate for KOSGU is not detailed. In accounting, Alpha's accountant accepted obligations with the following entries:

Account debit

Account credit

Amount, rub.

On the day the purchase notice is posted

The accepted obligation is reflected (the basis is a notice of an electronic auction)

KRB.1.501.13.000

KRB.1.502.17.000

On the day of signing the contract

The accepted obligation was adjusted by the amount of savings based on the results of the electronic auction

KRB.1.502.17.000

KRB.1.501.13.000

An obligation has been accepted (basis - supply contract)

KRB.1.502.17.000

KRB.1.502.11.000

Monetary obligations have been accepted (basis - invoice and equipment acceptance certificate)

KRB.1.502.11.000

KRB.1.502.12.000

The generated transaction log looks like this:

Business transaction

Amount, rub.

LBO brought to light

1 501 15 310 1 501 15 340 1 501 15 226 1 501 15 212 1 501 15 211

1 501 13 310 1 501 13 340 1 501 13 226 1 501 15 212 1 501 15 211

300 000 500 000 250 000 125 000 250 000

Accepted budget obligations under competitive procedures are reflected

1 501 13 310 1 501 13 340

1 502 17 310 1 502 17 340

Contracts were concluded based on the results of competitive procedures

Savings were identified based on the results of competitive procedures

Contracts were concluded without the use of competitive procedures

1 501 13 340 1 501 13 226

1 502 11 340 1 502 11 226

Advance paid to supplier for fixed assets

Reflects the amount of monetary obligations for the amount of the advance

Received fixed assets from the supplier

The advance has been offset

The remaining amount of monetary obligations is reflected

Materials received from supplier

Paid materials to supplier

Accountable amount issued

Budget obligations for accountable amounts are reflected

Monetary liabilities for accountable amounts are reflected

Salaries paid to employees

1 302 11 830 1 501 13 211 1 502 11 211

1 304 05 211 1 502 11 211 1 502 12 211

100 000 100 000 100 000

Make sure that payments for contracts are made according to those expense type codes for which limits on budgetary obligations have been adopted. Otherwise, in lines 11 and 12 of the report there will be indicators with “minus” indicators. And when submitting the report, a report will be issued with a critical error.

Example. In the first half of the year, an accountant of a state-owned institution accrued salaries to staff in the amount of 220 thousand rubles:

In addition, the institution entered into an agreement for the supply of fixed assets according to the capital expenditures of 242 - 200 thousand rubles, and for the capital expenditures of 244 - 320 thousand rubles. Limits on budgetary obligations were adopted: – CVR 121 – 500 thousand rubles; – CVR 242 – 300 thousand rubles; – KVR 244 – 700 thousand rubles. However, by mistake, the entire payment went through KVR 242. When generating the report on form 0503128, there was a misgrading. And when uploaded to the treasury authority’s website, a protocol was released containing a critical error.

Public, public regulatory and monetary obligations are distinguished separately.

These are the expenditure obligations of a public legal entity stipulated by law, other regulatory legal act to an individual or legal entity, other public legal entity, subject to execution in the amount established by the relevant law, other regulatory legal act or having the procedure for its determination (calculation) established by the said law, act , indexing).

Provide financial support for the fulfillment of public obligations to institutions in the form of LBO (within the limits of received budgetary allocations). Such financial support is not included in the standard costs for the provision of public services in accordance with state assignments.

An example of reflecting in budget accounting the communication of limits on budget obligations for delegated powers to subordinate institutions:

The Ministry delegates the authority to carry out public obligations to an individual, subject to execution in cash, for the social security of orphans and children left without parental care, to the relevant budgetary (autonomous) institutions.

The total volume of limits on budgetary obligations provided to the ministry for these purposes is 12,000,000 rubles.

The accountant made the following entries in the accounting:

Debit KRB.1.501.11.262 Credit KRB.1.501.12.262
– 12,000,000 rub. – the amounts of the limits of budget obligations to the ministry have been brought to light;
Debit KRB.1.501.12.262 Credit KRB.1.501.14.262
– 12,000,000 rub. – the amounts of the limits of budget obligations were transferred to educational institutions.

How a budgetary institution can reflect public obligations Budgetary and autonomous institutions can receive the authority to fulfill public regulatory obligations on behalf of government authorities. For example, material support for orphans.

Financial support for these powers is provided in the manner established by:

For institutions of constituent entities of the Russian Federation - by executive authorities of constituent entities of the Russian Federation;
for municipal institutions - local government bodies;
for federal institutions - by Decree of the Government of the Russian Federation No. 590.

To fulfill public regulatory obligations to citizens, the institution needs to open a personal account to record transactions under the transferred powers of the recipient of budget funds (personal account code - 14) (clause 5 of article 9.2 of Law No. 7-FZ, clause 8 of the Rules approved by the Decree of the Government of the Russian Federation No. 590).

Budgetary and autonomous institutions reflect operations to fulfill public regulatory obligations to citizens in budgetary accounting and reporting. To do this, use Instruction No. 162n. Reflect such transactions in separate accounting registers (general ledger).

Financial support for public regulatory obligations is provided to institutions in the form of limits on budgetary obligations (LBO). Such financial support is not included in the standard costs for the provision of public services in accordance with government assignments.

When accounting for LBO, take into account the type of financial support code (KFO) – 1 “Activities carried out at the expense of the corresponding budget of the budget system of the Russian Federation (budgetary activities)” (clause 21 of the Instructions to the Unified Chart of Accounts No. 157n).

Reflect the received LBOs (regardless of the type of institution) on account 1.501.05.000 “Received limits of budget obligations” (clause 136 of Instruction No. 162n). Keep analytical records of account transactions in the card for recording limits of budget obligations (budget allocations) (form 0504062) (clause 129 of Instruction No. 162n).

These include public obligations to an individual that are subject to execution in monetary form in the amount established by the relevant law or other regulatory legal act or have an established procedure for its indexation.

The exception is payments to an individual provided for by the status of state (municipal) employees, as well as persons holding government positions in the Russian Federation, state positions in the constituent entities of the Russian Federation, municipal positions, employees of budgetary institutions, military personnel undergoing conscription military service (having the status of military personnel undergoing military service upon conscription), persons studying (pupils) in state (municipal) educational institutions.

Monetary obligations provide for the obligation of the recipient of budget funds to pay certain funds to the budget, individuals and legal entities at the expense of budget funds in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of his powers, or in accordance with the provisions of the law, other legal act, and the terms of the contract or agreements.



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