Materials from the magazine “Consultant Sverdlovsk Region. Calculations for damage and other income 209 30 calculations for compensation of wiring costs

By Order of the Ministry of Finance of the Russian Federation dated December 27, 2017 No. 255n (hereinafter referred to as Order No. 255n), new codes were introduced into the classification of operations of the general government sector. They should be applied from the beginning of 2018. In this regard, it is necessary to introduce new analytical accounting accounts into the working chart of accounts that correspond to the newly introduced KOSGU codes. In the article we will consider the procedure for accounting for calculations of income of budgetary and autonomous sports institutions based on Order No. 255n and draft amendments to instructions No. 174n, 183n (posted on the website www.regulation.gov.ru).

In the accounting of state (municipal) institutions, the following synthetic accounts are used for income calculations:

0 205 00 000 “Calculations for income” - it reflects the amounts of income (receipts) accrued by the institution at the time of the appearance of claims against their payers arising by virtue of contracts, agreements (including the amount of advance payment received from payers), as well as when the institution performs the functions assigned to it in accordance with the legislation of the Russian Federation;

0 209 00 000 “Calculations for damage and other income” - it is intended to record calculations for the amounts of identified shortages, thefts, damage to funds and other valuables, other amounts of damage caused to the property of the institution, subject to compensation by the guilty parties in the manner established by the legislation of the Russian Federation, according to amounts of advance payment not returned by the counterparty in the event of termination of contracts (other agreements), including by court decision, amounts of debt of accountable persons not returned in a timely manner (not withheld from wages), amounts of debt for unworked vacation days upon dismissal of an employee before the end of the working year for which he has already received annual paid leave, for the amounts of excess payments made, for the amounts of forced seizure, including compensation for damage in accordance with the legislation of the Russian Federation, in the event of insured events, for the amounts of damage caused as a result actions (inaction) of officials of the organization, as well as the amount of compensation for expenses incurred by institutions in connection with the implementation of the requirements established by the legislation of the Russian Federation.

Accounting for income settlements on account 205 00 000

Before Order No. 255n came into effect, the synthetic account 0 205 00 000 included the following analytical accounts:

0 205 20 000 “Calculations for income from property” (code 120 KOSGU);

0 205 30 000 “Calculations for income from the provision of paid work and services” (code 130 KOSGU);

0 205 40 000 “Calculations for amounts of forced seizure” (code 140 KOSGU);

0 205 50 000 “Calculations for revenues from budgets” (according to the corresponding analytical accounts) (code 150 KOSGU);

0 205 70 000 “Calculations for income from operations with assets” (according to the corresponding analytical accounts) (code 170 KOSGU);

0 205 80 000 “Calculations for other income” (code 180 KOSGU).

With the entry into force of Order No. 255n, codes 120, 130, 140, 180 KOSGU became grouped and now include a number of new subarticles of KOSGU.

To account 0 205 00 000 in the structure of the working chart of accounts (in the 15th - 17th digits of the account), the corresponding codes of the subtype of income are applied according to subsection. 4.1 classification of budget revenues.

The most common operations for accrual and receipt of income in budgetary and autonomous sports institutions are shown in the table.

Thus, income received in the form of a subsidy for the implementation of a state (municipal) task and from the provision of paid services (works) provided for by the institution’s charter is accounted for in one account under code 131 KOSGU (previously - under code 130 KOSGU); Income received under operating leases is reflected under code 121 KOSGU (previously - under code 120 KOSGU). Accounting for other types of income is now more detailed. Thus, income related to compensation of institution expenses under a lease agreement is classified as contingent rental payments and is accounted for separately.

It should be noted that transactions of autonomous and budgetary institutions for VAT and corporate income tax are now reflected in the corresponding subarticle of KOSGU (131 “Income from the provision of paid services (work)” or 189 “Other income”) in accordance with the decision of the institution adopted within the framework of its accounting policies.

The autonomous sports institution rented out an ice skating rink for the period of the Olympics from March 1 to March 11. The lease agreement separately provides for a fixed rent of 55,000 rubles. and reimbursement by the tenant of electricity costs based on actual meter readings. At the end of this event, the last expenses amounted to 2,700 rubles.

In order to simplify the example, operations on the internal movement of leased property and the calculation of income tax are not given.

According to the GHS “Lease”, this accounting object relates to operating lease.

Accounting records, based on acts of services rendered, reflect settlements with the tenant for rent and contingent rental payments.

* In conditional valuation.

Accounting for certain types of settlements on account 209 00 000

This synthetic account is used to generate information in monetary terms about the status of settlements for the amounts of damage caused to a budgetary or autonomous institution, other income and contains the following groups of accounts:

0 209 30 000 “Calculations for cost compensation”;

0 209 40 000 “Calculations for fines, penalties, penalties, damages”;

0 209 70 000 “Calculations for damage to non-financial assets”;

0 209 80 000 “Calculations for other income.”

Let us present in the table the new KOSGU codes and the corresponding analytical accounts used in calculating damage and other income in the activities of budgetary and autonomous sports institutions.

* Previously, account 0 209 83 000 was used to account for other income.

In the structure of the working chart of accounts, the corresponding codes of the income subtype are applied to account 0 209 00 000 (in the 15th – 17th digits of the account) in accordance with subsection. 4.1 classification of budget revenues.

In a budgetary sports institution, an employee who has signed a contract for the first time is issued a work book form for a fee (in the amount of the cost of purchasing it). The cost of the work book form is deducted from the employee’s salary at his request. Salaries are paid through subsidies for the implementation of government tasks.

The accounting policy of the institution provides for the calculation of VAT and corporate income tax according to code 131 KOSGU.

When issuing a work book or an insert to it to an employee, the employer charges the employee a fee, the amount of which is determined based on the costs of their acquisition (clauses 46 - 47 of the Rules for maintaining and storing work books, producing work book forms and providing them to employers, approved by Decree of the Government of the Russian Federation dated April 16, 2003 No. 225).

The payment collected by the employer when issuing a work book or an insert to it to an employee is subject to accounting when determining the base for corporate income tax and VAT (Letter of the Federal Tax Service of the Russian Federation dated June 23, 2015 No. GD-4-3/10833@).

In the accounting records of a budgetary institution, these transactions are reflected as follows:

An autonomous sports institution entered into an agreement for the supply of sports equipment in the amount of 500,000 rubles. Payment under the agreement is made from targeted subsidies. The supply of inventory was made in violation of the deadline stipulated by the contract. In this regard, the supplier was required to pay a penalty in the amount of 25,000 rubles.

In the accounting of income transactions they are reflected as follows:

The car of a budgetary sports institution was damaged as a result of an accident. The institution is recognized as the injured party. In accordance with the contract of compulsory motor third party liability insurance (MTPL) for vehicles, the insurer transferred the insurance compensation to the personal account of the institution.

The accounting policy of the institution provides for reflecting the accrual and payment of corporate income tax under code 131 KOSGU.

The amount of insurance compensation is subject to accounting for the purposes of calculating corporate income tax as part of non-operating income on the basis of Art. 250 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of the Russian Federation dated November 10, 2017 No. 03-03-06/3/74209).

The accounting records of a budgetary institution reflect the following transactions:

In conclusion, let's summarize the above. With the entry into force of Order No. 255n, the income of budgetary and autonomous institutions is detailed with new KOSGU codes. According to these changes in the working chart of accounts, it is necessary to provide new analytical accounts for accounts 0 205 00 000, 0 209 00 000. Moreover, these changes must be applied from the beginning of 2018. In the article, we presented new KOSGU codes for income, the corresponding analytical accounting accounts used in budgetary and autonomous institutions, and also, using examples, we examined the procedure for accounting for individual income transactions based on prepared draft orders of the Ministry of Finance on amendments to instructions No. 174n, 183n.

According to the legislation of the Russian Federation, the military registration and enlistment office can call upon employees of the institution for military training. During the time they are at the training camp, employees must be accrued an average salary (and insurance premiums) and an “invoice” must be issued to the military registration and enlistment office for reimbursement of costs to the institution. In this article, 1C experts consider the procedure for compensating such expenses and reflecting transactions in the 1C: Public Institution Accounting 8 program.

Regulatory regulation

By virtue of paragraph 7 of Article 1 of the Federal Law of March 28, 1998 No. 53-FZ “On Military Duty and Military Service,” compensation for expenses incurred by organizations and citizens in connection with the implementation of this law is an expenditure obligation of the Russian Federation. The rules for compensation of expenses incurred by organizations and citizens of the Russian Federation in connection with the implementation of Federal Law No. 53-FZ of March 28, 1998, were approved by Decree of the Government of the Russian Federation of December 1, 2004 No. 704 (hereinafter referred to as Rules No. 704). In accordance with subparagraph 2 of paragraph 2 of Rules No. 704, the expenses of organizations associated with the payment of average earnings to working citizens are compensated, taking into account charges to the wage fund at the place of permanent work.

Compensation for expenses is carried out from the federal budget funds allocated for these purposes to the Ministry of Defense of the Russian Federation and the Federal Security Service of the Russian Federation. Compensation is transferred to the accounts of recipients of compensation of funds within the limits of budget obligations and the volume of financing expenses according to the corresponding budget classification codes recorded on the personal account of the recipient of federal budget funds, opened in the territorial body of the Federal Treasury, the military commissariat, an agency of the FSB of Russia.

To pay compensation, organizations receiving compensation must provide information on the amount of actual expenses (indicating the bank details of the accounts for transferring compensation).

In accordance with the Directives on the procedure for applying the budget classification of the Russian Federation, approved. By order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, payments to employees called up for military training are classified as expense type 111 in conjunction with subsection 211 of KOSGU. Accordingly, insurance premiums are paid according to type of expenses 119 in connection with subsection 213 of KOSGU.

Compensation for expenses of state (municipal) institutions is reflected in Article 130 of KOSGU. Since a budgetary institution has the right to dispose of received funds independently, such funds are accounted for under KFO 2.

As a general rule, the restoration of cash payments refers to the receipt of funds aimed at restoring (compensating) specific cash expenses of the institution. The funds must come from the legal (individual) person (counterparty) to whom such payment was made earlier, and within the framework of the same agreement (same transaction). Therefore, in the case under consideration, it is incorrect to reflect the receipt of compensation as a restoration of cash expenses.

To record calculations for the amounts of compensation for expenses incurred by institutions in connection with the implementation of the requirements established by the legislation of the Russian Federation, account 209 30 “Calculations for compensation of costs” is intended (clauses 220, 221 of the Instructions for the application of the Unified Chart of Accounts, approved by order of the Ministry of Finance Russia dated December 1, 2010 No. 157n).

In accordance with paragraph 109 of the Instructions for the application of the Chart of Accounts for accounting of budgetary institutions (approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n), the amount of debt for compensation of expenses incurred by a budgetary institution in connection with the implementation of the requirements established by the legislation of the Russian Federation is reflected in debit account 0 209 30 000 “Calculations for compensation of costs” and credit to account 0 401 10 130 “Income from the provision of paid services.”

Reflection of calculations in “1C: Public Institution Accounting 8”

The table shows accounting records for reflecting in accounting compensation of expenses associated with the payment of average earnings to working citizens received by a budgetary institution from the military registration and enlistment office, and the documents with which they are generated in “1C: Accounting of a public institution 8” edition 1 and edition 2 (hereinafter - BSU) (see table).

Operations 1-3 for calculating average earnings in the program are completed in the usual manner - in the document Reflection of salaries in accounting.

Operations for transferring average earnings to an employee’s bank card or issuing them from the institution’s cash desk (Operation 4) are documented Application for cash expense (Payment order) or Account cash warrant. Operation 5 to accrue debt to the military registration and enlistment office can be formalized with a document Operation (accounting).

Under account 209.30 “Calculations for cost compensation”, the program maintains analytical accounting for subconto Counterparties And , therefore, in the accounting entry for account 209.30 it is necessary to indicate the corresponding elements of the directories Counterparties And Agreements and other grounds for the emergence of obligations, in the latter you can add an element with Type of obligation, for example, “Information on the amount of actual expenses” - see Fig. 1. Registration of crediting the military registration and enlistment office debt to the personal account of the institution (Operation 6) is formalized in the usual manner - with a document Cash receipts.

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An autonomous healthcare institution (dental clinic) entered into a student training agreement with its employee and paid through services to the educational institution under subarticle 226 “Other work, services” of KOSGU. After studying, the employee quit, but agreed to reimburse the cost of training. How to account for the return of funds by a former employee through the institution's cash desk?

Employer based on the provisions Art. 198 Labor Code of the Russian Federation has the right to conclude a student agreement with the employee to receive education without interruption or without interruption from work. A student agreement with an employee is additional to the employment contract.

By virtue of Art. 199 Labor Code of the Russian Federation The apprenticeship contract must also contain the employee’s obligation to undergo training and, in accordance with the acquired profession, specialty, qualification, to work under an employment contract with the employer for the period established in the apprenticeship agreement. In case of non-fulfillment of the duty to work for an unexcused reason, the employee is obliged to reimburse the employer for expenses (expenses) associated with training ( Art. 207, 249 Labor Code of the Russian Federation). The list of expenses associated with paying for employee training is not specified in the Labor Code of the Russian Federation.

At the same time, the following should be noted. Based on the norms of the Labor Code of the Russian Federation, Federal Law No. 323-FZ ensuring advanced training of specialists (doctors, nurses, pharmacists, pharmacists) working in medical institutions, as well as their acquisition of additional specialization to perform a new type of medical activity on the instructions of the employer in this institution is the responsibility of the employer - a medical organization. They are carried out at his expense, since they are recognized as a necessary condition for the implementation of medical activities.

Please note that the terms of the agreement on sending to advanced training courses, the implementation of which is the responsibility of the employer, with the imposition on the employee of the obligation to reimburse the costs associated with training, are not subject to application by force of law. This conclusion is confirmed by arbitration practice (see the appeal rulings of the Supreme Court of the Republic of Bashkortostan dated January 21, 2016 in case No. 33-1063/2016, the Astrakhan Regional Court dated November 11, 2015 in case No. 33-3952/2015). In other words, the employer (medical institution) cannot recover from the employee the costs of his training or retraining, since he is obliged to improve his qualifications.

Since the question asked does not specify the category of specialist, we will provide accounting records for the return of funds spent by the employer on employee training.

The costs of paying for employee training services are included in the autonomous institution according to expense type code 244“Other procurement of goods, works and services to meet state (municipal) needs” linked by subarticle 226“Other works, services” KOSGU ( Instructions No. 65n).

The expenses of an autonomous institution for professional training of an employee in this case are reflected in the accounting entry ( clause 61 of Instruction No. 183n):

Account debit 0 109 80 226“General business expenses in terms of other works and services”

Account credit 0 302 26 730“Calculations for other works, services”

The amount of money to be reimbursed by the employee is recognized as income of the institution and is attributed to article 130“Income from the provision of paid services (work)” KOSGU (Instructions No. 65n).

The accrual of this income is made using accounts 209 30 000 (clause 220 of Instruction No. 157n, clause 112 of Instruction No. 183n).

In accounting, transactions for employee reimbursement of expenses related to tuition fees will be reflected as follows ( clause 112 of Instruction No. 183n):

Account debit 0 209 30 000"Calculations for cost compensation"

Account credit 0 401 10 130“Income from the provision of paid services”

The employee’s deposit of cash into the institution’s cash desk is reflected by the posting ( clause 113 of Instruction No. 183n):

Account debit 0 201 34 000"Cash register"

Account credit 0 209 30 000"Calculations for cost compensation"

Federal Law of November 21, 2011 No. 323-FZ “On the fundamentals of protecting the health of citizens in the Russian Federation.”

Instructions on the procedure for applying the budget classification of the Russian Federation, approved. By Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n.

Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.

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 the Russian Federation dated December 1, 2010 No. 157n.