Why is transaction journal number 9 generated for authorization accounts?
In accordance with the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, the list of accounting registers does not contain transaction journal No. 9 “Authorization Journal”. Accounting entries for authorization must be reflected in the Registration Journal f. 0504064. Why is it that in the printed form of the accounting certificate for authorization documents generated in the program, in the field “Operations accepted for accounting with reflection in”, “g/o 9” is still printed. Please correct this deficiency.
Form 0504064 “Logbook of registration of obligations” and the procedure for its preparation were approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, hereinafter referred to as Order No. 52n. According to the Methodological Instructions for the formation of the Obligations Register (f. 0504064) (Part 3 of Appendix 5 to Order No. 52n), it is used only for accounting for obligations (monetary obligations) of the current financial year.
Clause 308 of the Instructions for the application of the Unified Chart of Accounts (approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n), hereinafter referred to as Instruction No. 157n, regulates that the accounts of Section 5 “Authorization of expenses of a business entity” of the Unified Chart of Accounts are intended for maintaining accounting by institutions, financial bodies of indicators budget allocations, , , amounts approved targets for income and expenses according to income-generating activities (plan of financial and economic activities of the institution) indicators for income (receipts) and expenses (payments) (hereinafter - estimated (planned, forecast) assignments, respectively, for income (receipts), expenses (payments), as well as obligations assumed by institutions (monetary obligations) for the current (next, first year following the next, second year following the next) fiscal year.
Thus, the Obligations Register (f. 0504064) cannot be used to record budget allocations, limits of budget obligations, forecast indicators for budget revenues, the amounts of approved planned indicators of income and expenses, as well as obligations assumed by institutions (monetary obligations) for the planning period - the next, the first year following the next, the second year following the next.
By order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n, the Authorization Journal was excluded from the list of journals (subparagraph “c” of paragraph 2.4 of Appendix 5 to the order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n).
According to the Methodological Instructions for the use of forms of primary accounting documents and the formation of accounting registers (Part 3 of Appendix 5 to Order No. 52n), the institution uses the Transaction Journal for other transactions to record transactions not reflected in the above-mentioned Transaction Journals.
In the new information base, created from the template of the current release of the standard configuration of the program "1C: Public Institution Accounting 8" in 2017, for the accounts of Section 5 "Authorization of expenses of a business entity" of the Unified Chart of Accounts, 500 00 is indicated in the account cards magazine number 8.
In the information base created until 01/01/2017 d, in the account cards 500 00 journal number 9 is indicated.
In the program "1C: Public Institution Accounting 8" the algorithm for generating transaction logs is as follows: the list of transactions reflected in the report includes all transactions the debit or credit account of which props" Magazine number" is equal to the number of the generated log.
In order for account turnover to be included in a specific journal, the journal number must be specified in the account settings.
If you want the number J/O 8 to be formed in the postings and, accordingly, in the Accounting Certificates (f. 0504833) for accounts 500 00, indicate it in the account cards 500 00.
After this, journal number 8 will be generated in transactions to authorization accounts.
Documents entered earlier than the date of change in account settings 500 00 should be re-posted.
It should be noted that, in our opinion, it is advisable to separate transactions on authorization accounts into a separate journal, since accounts 500 00 do not correspond with other accounts of the Unified Chart of Accounts.
The use of a separate journal for authorization accounts must be fixed in the accounting policy of the institution.
The material was prepared by employees of the Mikos company telephone consultation line based on materials from 1C!
In 2017, the reflection in accounting of transactions for authorizing expenses must be carried out taking into account the changes made to instructions No. 157n, 183n by Order of the Ministry of Finance of the Russian Federation dated November 16, 2016 No. 209n (hereinafter referred to as Order No. 209n).
Transactions to authorize expenses are reflected in the corresponding analytical accounts accounts 0 500 00 000"Authorization of expenses." By virtue of clause 308 of Instruction No. 157n, such accounts are intended for institutions to keep track of amounts approved by the plan of financial and economic activities, indicators for income (receipts) and expenses (payments), accepted, assumed (deferred) obligations (monetary obligations).
Analytical accounting of planned assignments and obligations is carried out in the context of:
1) financial periods:
authorization for the current financial year (indicating code “1” in the 22nd digit of the account number);
authorization for the first year following the current (next financial year) (code “2”);
authorization for the second year following the current one (the first year following the next one) (code “3”);
authorization for the third year following the next one (code “4”);
authorization for other regular years (outside the planning period) (code “9”);
2) subordinate structural divisions (branches), including those that are not legal entities;
3) creditors (groups of creditors) (suppliers (sellers), contractors, executors, other creditors) in respect of whom obligations are assumed, and (or) contracts (agreements), as well as other analytics established as part of the formation of the accounting policy of the accounting entity.
According to paragraph 310 of Instruction No. 157n, operations for authorizing obligations assumed in the current financial year are formed by the institution taking into account the accepted, accepted and unfulfilled obligations of previous years.
At the end of the current financial year, the indicators (balances) on the corresponding analytical accounts of fulfilled monetary obligations and approved planned assignments for income (receipts), expenses (payments) of the current financial year are not transferred to the next year. In this case, the indicators (balances) of obligations of the current financial year (except for fulfilled monetary obligations), formed based on the results of the reporting financial year, are subject to re-registration in the year following the reporting financial year (clause 312 of Instruction No. 157n).
Changes in the indicators of approved planned assignments for income (receipts), expenses (payments), as well as the institution’s obligations are reflected in accounting correspondence on the corresponding expense authorization accounts as follows (clause 311 of Instruction No. 157n):
with an increase in indicators - with a plus sign;
when indicators decrease - with a minus sign.
Analytical accounts for authorization
In accordance with instructions No. 157n, 183n, in order to reflect transactions for authorizing expenses by autonomous institutions, the following analytical accounts are used:
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Account number and name |
Application procedure |
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0 502 00 000 "Obligations of the institution" |
Grouping account. Used to summarize the accepted (accepted) obligations of the institution |
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0 502 01 000 “Accepted obligations”* |
Designed to reflect the accepted and fulfilled obligations of the institution. In this case, the obligations of the institution are understood as stipulated by law, other regulatory legal act, contract or agreement, the obligations of an autonomous institution to provide in the corresponding year to an individual or legal entity, other public legal entity, subject of international law, the funds of the institution |
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0 502 02 000 “Accepted monetary obligations”* |
Designed to reflect accepted and fulfilled monetary obligations of the institution. In this case, the monetary obligations of an institution are understood as the obligation of the institution to pay certain funds to the budget, individual or legal entity in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of its powers, or the provisions of the legislation of the Russian Federation, another legal act, the terms of a contract or agreement |
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0 502 07 000 "Obligations accepted" |
Designed to reflect the accepted obligations of the institution, which are understood as stipulated by law, other regulatory legal acts, the institution’s obligations to provide funds using competitive methods for determining suppliers (contractors, performers) (tenders, auctions, request for quotations, request for proposals) in the corresponding financial year. The amounts of obligations assumed are established in the amount of the initial (maximum) price of the contract (agreement) on the basis of procurement notices posted in the unified information system in the field of procurement (directed invitations to participate in identifying a supplier (contractor, performer)) using competitive methods for identifying suppliers ( contractors, performers) |
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0 502 09 000 "Deferred obligations" |
Designed to reflect deferred obligations of the institution, which are understood as the obligations of the institution, the value of which is determined at the time of their acceptance conditionally (calculated) and (or) for which the time (financial period) for their fulfillment has not been established, subject to the creation of a reserve in the accounting of the institution for these obligations upcoming expenses |
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0 504 00 000 “Estimated (planned, forecast) assignments” |
It is used to summarize information on the implementation of estimated (planned) assignments approved for the current financial year (the next; the first year following the next; the second year following the next; for other regular years (outside the planning period)). Analytical accounting of estimated (planned, forecast) assignments is carried out in the context of types of income (receipts), expenses (payments) in the structure provided for by the financial and economic activity plan of the institution approved for the corresponding financial years |
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0 506 00 000 "Right to assume obligations" |
It is used to summarize information on the implementation of estimated (planned) assignments approved for the current (next) financial year (the next, the first year following the next, the second year following the next, for other regular years (outside the planning period)). Analytical accounting of the account is carried out in the context of types of expenses (payments) in the structure provided for by the financial and economic activity plan of the institution, approved for the corresponding financial year |
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0 507 00 000 “Approved amount of financial support” |
It is used to summarize information on the amount of funds provided within the planned assignments for income (receipts), approved by the plan of financial and economic activities of an autonomous institution, for receipt in the corresponding financial year (revenues, attractions). Analytical accounting of the account is carried out in the context of types of income (receipts) in the structure provided for by the financial and economic activity plan of the institution approved for the relevant financial years |
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0 508 00 000 "Financial security received" |
It is used to summarize information on the amounts of financial security (income (receipts) and the amounts of returns of previously received financial security (income (receipts) of an autonomous institution received in the current financial year (income, attractions)). Analytical accounting of the account is carried out by type (codes) , if any) income (receipts) in the structure provided for by the plan of financial and economic activities of the institution, approved for the corresponding financial year. Applies in the context of the current and next financial year (clause 207 of Instruction No. 183n). |
* Accounting for liabilities is carried out on the basis of documents confirming their acceptance (occurrence) in accordance with the list established by the institution as part of the formation of accounting policies (clauses 314, 318 of Instruction No. 157n).
For your information: By Order No. 209n, new accounts for authorizing expenses were introduced into Instruction No. 157n: 0 502 03 000 “Accepted advance monetary obligations”, 0 502 04 000 “Advance monetary obligations to be fulfilled” and 0 502 05 000 "Fulfilled monetary obligations." It is worth noting that these accounts are not used by autonomous institutions.
An approximate list of documents on the basis of which obligations (monetary obligations) of the institution arise
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№ p/p |
The document on the basis of which the obligation of the institution arises |
A document confirming the occurrence of a monetary obligation of the institution |
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State contract (agreement) for the supply of goods, performance of work, provision of services |
Certificate of completion |
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The act of providing services |
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Transfer and Acceptance Certificate |
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State contract (when making advance payments in accordance with the terms of the state contract, paying rent under the state contract) |
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Certificate of calculation or other document that is the basis for payment of the penalty |
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Invoice |
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Packing list |
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Another document confirming the occurrence of a monetary obligation (for an institution’s obligation arising on the basis of a government contract (agreement)) |
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Order on approval of the staffing table with calculation of the annual wage fund |
Note-calculation on the calculation of average earnings when granting leave, dismissal and other cases (f. 0504425) |
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Payroll (f. 0504402) |
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Another document confirming the occurrence of a monetary obligation under the obligation of the institution arising from the implementation of the employee’s labor functions in accordance with the labor legislation of the Russian Federation, the legislation on the state civil service of the Russian Federation |
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Executive document (writ of execution, court order) |
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Payment schedule according to the executive document providing for periodic payments |
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Executive document |
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Help-calculation |
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Another document confirming the occurrence of a monetary obligation under the obligation of the institution arising on the basis of an executive document |
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Decision of the tax authority on the collection of taxes, fees, penalties and fines (hereinafter referred to as the decision of the tax authority) |
Accounting certificate (f. 0504833) |
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Tax authority decision |
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Help-calculation |
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Another document confirming the occurrence of a monetary obligation under the obligation of the institution arising on the basis of a decision of the tax authority |
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Other documents in accordance with which the institution’s obligation arises: – law, other, in accordance with which public regulatory obligations (public obligations) arise, obligations to foreign states, international organizations, obligations to pay contributions, gratuitous transfers to subjects of international law, as well as obligations to make payments to the budget (not requiring the conclusion of an agreement ); Another document in accordance with which the obligation of the institution arises |
Advance report (f. 0504505) |
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Certificate of completion |
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Transfer and Acceptance Certificate |
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The act of providing services |
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Agreement for the provision of services, performance of work, concluded by the recipient of federal budget funds with an individual who is not an individual entrepreneur |
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Application for the issuance of funds for reporting |
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Application of an individual |
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Receipt |
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Order on sending on a business trip with the attached calculation of travel amounts |
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Service memo |
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Help-calculation |
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Invoice |
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Packing list |
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Universal transfer document |
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Another document confirming the occurrence of a monetary obligation under the budget obligation of the recipient of federal budget funds |
Correspondence of invoices for authorization of expenses and the procedure for its application
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Debit |
Credit |
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Amounts of obligations accepted by an autonomous institution by virtue of a law, other regulatory legal act, contract, agreement for the corresponding financial year: |
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– in terms of obligations assumed under a contract concluded as a result of the implementation of competitive methods for identifying suppliers, performers, and contractors; |
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– in other cases of acceptance of obligations |
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Amounts accepted by the institution at the expense of previously formed deferred liabilities |
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The amount of obligations of an institution for which, in accordance with the fulfilled terms of a civil transaction concluded by an autonomous institution, or the provisions of the legislation of the Russian Federation, another legal act, the terms of a contract (agreement), an obligation arose to pay in the corresponding financial year to a legal entity, the budget of the budgetary system of the Russian Federation, an individual person a certain amount of money (monetary obligations) |
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The amount of savings obtained during the procurement when identifying suppliers (contractors, performers) using competitive methods for identifying suppliers (contractors, performers) (tenders, auctions, request for quotations, request for proposals) relative to the initial (maximum) contract price specified in the notice of conduct competition (auction, request for quotations, request for proposals) |
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Amounts of expenses (payments) of an autonomous institution approved by the estimate of income and expenses for income-generating activities (financial and economic activity plan) of the autonomous institution for the corresponding financial year |
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Amounts of income (receipts) of an autonomous institution approved by the estimate of income and expenses for income-generating activities (plan of financial and economic activities) of the autonomous institution for the corresponding financial year |
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Amounts of obligations assumed by an autonomous institution in the amount of the initial (maximum) contract price when identifying suppliers (contractors, performers) using competitive methods for identifying suppliers (contractors, performers) |
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The amount of obligations assumed by the institution in the amount of formed reserves for upcoming expenses. At the same time, the amount of reduction of obligations under the formed reserve for upcoming expenses, as well as the acceptance of obligations at the expense of the specified reserve, are reflected in the “red reversal” method |
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The amount of execution in the current financial year based on the income (receipts) of the autonomous institution. At the same time, the amount of returns of previously received income (receipts) of an autonomous institution made in the current year is reflected in the “red reversal” method |
* The amount of reductions in obligations and planned assignments is reflected using the “red reversal” method (clauses 196, 200 of Instruction No. 183n).
** The amount of reductions in estimated assignments is reflected in the reverse correspondence of accounts (clauses 200, 206 of Instruction No. 183n).
Example.
By virtue of the financial and economic activity plan (PFAC) approved by the autonomous institution, the volume of planned targeted subsidies for 2017 is 200,000 rubles. All of them are planned to be used to pay for repair work (Article 225 of KOSGU). Targeted funds went to . Using them, the institution plans to enter into an agreement to carry out routine repairs to the roof of the building. In order to select a contractor, a competition was held in accordance with the procurement regulations. According to the notice published on the official website for placing orders, the maximum cost of planned repair work announced by the institution is RUB 200,000. Based on the results of the competition, a winner was selected, with whom a contract was concluded for repair work in the amount of 177,000 rubles.
Under the terms of the contract, the institution is obliged to make an advance payment in the amount of 30% of the cost of work under the contract.
After signing the work completion certificate with the contractor, the final payment is made. The balance of unused target funds was returned to the budget.
In the accounting records of an autonomous institution, these transactions will be reflected as follows:
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Debit |
Credit |
Amount, rub. |
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The amount of planned assignments for income for the current year is reflected (in the amount of targeted subsidies approved by the Pension Fund). |
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The amount of planned assignments for repair expenses in the current year is reflected (in the amount of repair expenses approved by the PFHD, planned to be made at the expense of targeted funds) |
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A targeted subsidy has been deposited into your personal account. |
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Increase in off-balance sheet account 17 (code 180 KOSGU) |
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The amount of realized income is reflected |
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A notice of procurement has been placed in the amount of the initial (maximum) price of the contract (lot) announced in the tender documentation |
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An agreement was concluded based on the results of the competition |
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The accepted obligations were adjusted to the amount of savings as a result of the competition |
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Monetary obligations have been accepted to transfer the advance payment in accordance with the terms of the agreement |
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Prepayment transferred from personal account |
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Expenditure obligations were accepted on the basis of a certificate of completion signed by the parties to the contract |
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Previously transferred prepayment has been credited |
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Monetary obligations have been accepted for the final settlement with the contractor on the basis of a signed act |
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Final settlement with the contractor has been made |
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Increase in off-balance sheet account 18 (code 225 KOSGU) |
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Accrual of income for subsidies provided to an autonomous institution for other purposes in the amount of expenses confirmed by the report |
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The unused balance of the targeted subsidy was returned to the budget this year |
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Decrease in off-balance sheet account 17 (code 180 KOSGU) |
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The return of previously received income is reflected (reflected using the “red reversal” method) |
Accounts for authorization of expenses are intended to summarize information on the progress of the autonomous institution’s execution of planned assignments for income (receipts) and expenses (payments) approved by its plan of financial and economic activities, including the acceptance and (or) fulfillment of obligations (monetary obligations) accepted by the institution. for the current (next, first year following the next, second year following the next, other subsequent years (outside the planning period)) financial year. When using such accounts in 2017, it is necessary to take into account the changes introduced by Order No. 209n.
10.1 Basic regulatory documents
1. Budget Code of the Russian Federation. M.: Prospekt Publishing House, 2006.
2. "On the budget classification of the Russian Federation." Federal Law of August 15, 1996 N 115-FZ with subsequent amendments and additions.
4. Instructions for budget accounting. Approved by order of the Ministry of Finance of Russia dated February 10, 2006 N 25n.
10.2. Accounting for limits on budgetary obligations
Accounting for authorization of budget expenditures- this is an accounting of the amounts of limits on budgetary obligations, accepted budgetary obligations and budgetary allocations.
Accounting for the amounts of limits on budgetary obligations is maintained on account 050100000 “Limits on budgetary obligations”. Accounting for accepted budget obligations is carried out on account 050201000 “Accepted budget obligations for the current year.” Accounting for budgetary appropriations is made on account 050301000 “Budget appropriations”.
Accounting for these accounts is carried out throughout the entire financial (budget) year. At the end of the financial year, account balances are not carried forward to the next year.
Bodies organizing the execution of budgets, budgetary institutions keep records of the approved amounts of limits of budget obligations, changes made during the current year, budget obligations transferred and accepted during the year, records of limits of budget obligations in transit on account 050100000 “Limits of budget obligations”. This account is specified by the following accounts:
050101000 "Approved limits on budgetary obligations";
050102000 "Limits of budgetary obligations of managers of budgetary funds";
050103000 "Limits on budget obligations of recipients of budget funds";
050104000 "Transferred limits on budget obligations";
050105000 "Received limits of budget obligations";
050106000 "Limits on budget obligations on the way."
Transactions on account 050100000 are reflected in budget accounting on the basis of primary documents provided for in the Instructions (4) .
Analytical accounting of transactions on account 050100000 “Limits of budgetary obligations” is carried out in the context of the bodies organizing the execution of the budget, managers and recipients of budget funds in the Accounting Card for Limits of Budgetary Obligations.
The card is maintained by the main managers (managers), recipients of budget funds, bodies organizing the execution of the budget, providing cash services for the execution of budgets. The following mandatory details and indicators are defined for this card:
in the header: card date; recipient of limits of budgetary organizations (LBO): name of the body organizing the execution of the budget, providing cash services for the execution of the budget (chief manager (administrator), recipient); name of the budget; type of funds; sender of the LBO: name of the body organizing the execution of the budget, providing cash services for the execution of the budget (chief manager (manager), recipient); name of the budget; unit of measurement (according to OKEI);
in the formal part: signatures, transcripts of signatures of the chief accountant, head of department and executor (indicating the position); date of.
These cards are formed on an accrual basis from the beginning of the year on the basis of notifications about the limits of budget obligations of the main manager (manager) of budget funds according to the codes of the Budget Classification of the Russian Federation for each body providing cash services for budget execution, and on the basis of expenditure schedules communicated by the body providing cash services budget execution, to managers and recipients of budget funds.
Accounting for received and transferred budget liability limits is kept separately (on separate cards).
As reference information, information about the amount of financing can be reflected in the “Note” column of the card.
Account 050101000 “Approved limits of budget obligations” is intended to account for the approved amounts of limits of budget obligations by the main managers of budget funds, bodies organizing the execution of budgets and changes made during the current year, based on notifications of limits of budget obligations (f. 0504822) for the relevant accounts Chart of accounts for budget accounting.
The credit of account 050101000 reflects the amounts of approved limits of budget obligations, changes made (amounts of increase with a plus sign, amounts of decrease with a minus sign) for the main managers of budget funds in correspondence with the debit of account 050301000 “Budget appropriations”.
The debit of account 050101000 takes into account the amounts of distributed limits of budget obligations, changes made (amounts of increase with a plus sign, amounts of decrease with a minus sign) for managers, recipients of budget funds in correspondence with the credit of the corresponding analytical accounts of account 050104000 "Transferred limits of budget obligations".
Instructions for budget accounting (4) provides the following requirements for filling out the notice of limits on budget obligations (form 0504822).
This document is drawn up by the body providing cash services for budget execution (the main manager (manager), and is sent accordingly to the main manager (manager, recipient) of budget funds.
The title of the notification indicates the name of the body providing cash services for budget execution (chief manager, manager);
on the "To" line - the name of the notification recipient; main manager (manager, recipient);
in the line "Appendices" - the names of the documents that are appendices to the notification about the limits of budget obligations.
Filling out the line "Special instructions" is carried out if necessary. For example, when the main manager reduces the limits of budget obligations due to facts of misuse of budget funds established by state financial control bodies, a notification is sent to this main manager in the amount of blocked limits of budget obligations with a note in the line “Special instructions”, “Blocking limits of budget obligations”.
Column 1 indicates the codes according to the Budget Classification of the Russian Federation for the limits of budget obligations, which must be identical to the codes of budget allocations provided for in the consolidated budget list for the main managers, administrators, and recipients of budget funds;
in column 2 - the volumes of limits on budgetary obligations approved by the main manager (manager), the recipient for the year, taking into account the changes made as of the date of formation of the notification on the limits of budgetary obligations;
in column 3 - the current change (decrease or increase) in the limits of budget obligations relative to the limits of budget obligations previously communicated to the main manager (manager), the recipient.
At the end of the document, columns 2 and 3 indicate the total volumes of limits on budget obligations.
The last page of the notification is signed by the head of the body providing cash services for budget execution (chief manager, manager).
The first copy of the notice on the limits of budget obligations remains with the body providing cash services for budget execution (with the main manager, manager), the second copy is sent to the corresponding main manager (manager, recipient).
Each completed page is numbered in order.
When filling out the notification, the following control ratios are established: the amount of changes in the limits of budget obligations specified in column 3 cannot be greater than the limits of budget obligations specified in column 2, in general and for each individual line.
Account 050102000 "Limits of budgetary obligations of managers of budgetary funds" is intended for accounting by managers of budgetary funds, bodies organizing the execution of budgets, the amounts of limits of budgetary obligations communicated to them by the main managers of budgetary funds, on the basis of Notifications of limits of budgetary obligations (f. 0504822) in the prescribed manner .
The debit of account 050102000 takes into account the amounts of limits on budget obligations, as well as changes made (amounts of increase with a plus sign, amounts of decrease with a minus sign), transferred to the recipient of budget funds in correspondence with the credit of the corresponding analytical accounts of account 050104000 “Transferred limits of budget obligations.”
The credit of account 050102000 reflects the amounts of the limits of budget obligations received from the main manager of budget funds, as well as the changes made (amounts of increase with a plus sign, amounts of decrease with a minus sign) in correspondence with the debit of the corresponding analytical accounts of account 050105000 “Received limits of budget obligations”.
Account 050103000 "Limits of budgetary obligations of recipients of budgetary funds" is intended for accounting by recipients of budgetary funds (including main managers and managers as recipients) by bodies organizing the execution of budgets, brought to them by the main managers (managers) of budgetary funds of the amounts of limits of budgetary obligations, as well as changes made (amounts of increase with a plus sign, amounts of decrease with a minus sign), based on Notifications on the limits of budget obligations (f. 0504822) for the relevant accounts of the Chart of Accounts of Budget Accounting.
The debit of the account takes into account the amounts of accepted obligations in correspondence with the credit of the corresponding analytical accounting accounts of account 050201000 "Accepted budgetary obligations of the current year", and the credit of the account - the received limits of budgetary obligations in correspondence with the debit of the corresponding analytical accounting accounts of account 050105000 "Received limits of budgetary obligations" .
Account 050104000 "Transferred limits of budget obligations" is used to account for the main manager, the manager of budget funds, the body organizing the execution of the budget, the amounts of limits of budget obligations, as well as changes made (amounts of increase with a plus sign, amounts of decrease with a minus sign), transferred by the main manager , the manager of budgetary funds, respectively, the managers, recipients of budgetary funds for the corresponding accounts of the Chart of Accounts of budgetary accounting.
The credit of the account reflects the transferred limits of budget obligations in accordance with the Notice of limits of budget obligations (f. 0504822) in correspondence with the debit of the corresponding analytical accounts of accounts 050102000 “Limits of budget obligations of managers of budget funds” by the manager - the recipient of budget funds; 050101000 “Approved limits of budget obligations” by the main manager - the manager, recipient of budget funds.
On account 050105000 “Received limits of budget obligations”, managers of budget funds, recipients of budget funds, bodies organizing the execution of budgets take into account the amounts of limits of budget obligations, as well as changes made (amounts of increase with a plus sign, amounts of decrease with a minus sign) received in accordance with the Notification of the limits of budget obligations (f. 0504822) of the main manager, manager of budget funds for the relevant accounts of the Chart of Accounts of budget accounting.
The received limits of budget obligations are reflected in the debit of account 050105000 and the credit of the corresponding analytical accounts of accounts 050102000 “Limits of budget obligations of managers of budgetary funds” (by managers of budgetary funds), 050103000 “Limits of budgetary obligations of recipients of budgetary funds” (by recipients of budgetary funds).
Account 050106000 "Limits of budget obligations on the way" is intended for accounting by managers, recipients of budget funds, bodies organizing the execution of budgets, the amounts of limits of budget obligations brought by the main managers, managers of budget funds in the reporting period, and received by managers, recipients of budget funds - in the period , following the reporting one, according to the corresponding accounts of the Chart of Accounts of Budget Accounting.
The credit of account 050105000 reflects the amounts of limits of budget obligations in transit in correspondence with the debit of the corresponding analytical accounts of account 050105000 “Received limits of budget obligations”.
When documents are received to adjust the limits of budgetary obligations, account 050105000 is debited in correspondence with the credit of the corresponding analytical accounting accounts, account 050102000 “Limits of budgetary obligations of managers of budgetary funds”, account 050103000 “Limits of budgetary obligations of recipients of budgetary funds”.
One of the mandatory requirements that must be observed by participants in budget legal relations is the authorization of expenses. The main task of the procedure for authorizing expenses is to control the use of funds allocated from the budget of the Russian Federation. The article will discuss the peculiarities of how a budgetary institution reflects transactions for authorizing expenses in its accounting accounts.
Before talking about how transactions for authorizing expenses are reflected in the accounting of a budgetary institution, we will consider the general provisions for organizing the authorization of expenses for all state (municipal) institutions, which, based on paragraph 1 of Article 123.22 of the Civil Code of the Russian Federation, can be budgetary, autonomous and state-owned. But first, let us note that the authorization of expenditures means compliance with mandatory, consistently implemented procedures for bringing the indicators of budget allocations, limits of budget obligations, estimated assignments and accepted obligations.
In accordance with the provisions of paragraph 5 of Article 267.1 and paragraph 5 of Article 219 of the Budget Code of the Russian Federation (hereinafter referred to as the Budget Code of the Russian Federation), authorization of transactions is understood as the execution of a permitting inscription after checking the documents submitted for the purpose of carrying out financial transactions for their availability and (or) compliance the information specified therein meets the requirements of the budgetary legislation of the Russian Federation and other regulatory legal acts governing budgetary legal relations. In the Letter of the Ministry of Economic Development of Russia N D28i-3210 it is noted that in order to authorize the payment of monetary obligations under state (municipal) contracts, an additional check is carried out for compliance of information about the state (municipal) contract in the register of contracts provided for by the legislation of the Russian Federation on the contract system in the field of procurement of goods and works , services to meet state and municipal needs, and information about the registered budget obligation under the state (municipal) contract and the terms of this contract. Article 219 of the Budget Code of the Russian Federation also provides for the obligation of the financial body of the municipality to establish a procedure for authorizing the payment of monetary obligations of recipients of local budget funds in accordance with the provisions of the Budget Code of the Russian Federation. Thus, the provisions on the procedure for carrying out the above additional verification, including the grounds for refusing to authorize the payment of a monetary obligation under the contract, must be provided for in the Authorization Procedure, as stated in Letter of the Ministry of Finance of Russia N 02-03-10/34010. The financial authority of the municipal entity in the Authorization Procedure may provide for a check for compliance of the information contained in the municipal contract, information about the obligation arising on the basis of this municipal contract, registered with the financial authority of the municipal entity, and information about the municipal contract posted in the register contracts, if such information is available in the specified register.
So, let us turn to 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 and the Instructions for its application, approved by Order of the Ministry of Finance of Russia N 157n ( further - Instruction No. 157n).
Paragraph 308 of Instruction No. 157n establishes that the accounts of Section VI “Authorization of expenses of an economic entity” are intended for keeping records by institutions, financial bodies, bodies of the Federal Treasury (in terms of cash execution of the federal budget) of indicators of budget allocations, limits of budget obligations, forecast indicators for income, receipts from sources of financing the budget deficit, amounts approved by the plan of financial and economic activities of the budgetary (autonomous) institution, indicators for income (receipts) and expenses (payments) (hereinafter - estimated (planned, forecast) assignments, respectively, for income (receipts), expenses (payments) ), as well as for keeping records by institutions, bodies of the Federal Treasury of obligations accepted, accepted (deferred) by institutions (monetary (advance) obligations) (hereinafter referred to together as obligations). Accounting objects of Section VI of Instruction No. 157n are taken into account according to the analytical groups of the synthetic account of objects. accounting generated by financial periods:
10 "Sanction for the current financial year";
20 “Sanction for the first year following the current (next financial year)”;
30 “Authorization for the second year following the current one (the first year following the next one)”;
40 “Authorization for the second year following the next”;
90 “Authorization for other subsequent years (outside the planning period).”
By virtue of paragraph 310 of Instruction No. 157n, operations for authorizing obligations assumed by an institution in the current financial year are formed taking into account the accepted, accepted and unfulfilled obligations of previous years. Please note that this norm has been applied in the formation of accounting policies since 2017, which follows from paragraph 8 of Order of the Ministry of Finance of Russia N 209n “On introducing amendments to certain orders of the Ministry of Finance of the Russian Federation in order to improve budget (accounting) accounting and reporting.”
If the financial authority approves the main managers of budget funds, the main administrators of the sources of financing the budget deficit of budgetary appropriations, the limits of budget obligations according to the enlarged budget classification codes, their detailing according to the corresponding budget classification codes is carried out by these financial authorities with a reflection of the turnover in the debit and credit of the corresponding analytical account of authorization budget expenses. The procedure for making changes to transactions for authorizing expenses is determined by paragraph 311 of Instruction No. 157n, according to which changes are reflected in accounting by correspondence on the relevant accounts for authorizing expenses of an economic entity, provided for by Instruction No. 157n and the Instructions for the Application of the Chart of Accounts corresponding to the type of institution: - when approving an increase indicators - with a plus sign; - when approving a decrease in indicators - with a minus sign.
At the end of the current financial year, the indicators (balances) for the corresponding analytical accounts of budget allocations, limits of budget obligations, fulfilled monetary obligations and approved budget (planned, forecast) assignments for income (receipts), expenses (payments) of the current financial year for the next year are not are transferred (clause 312 of Instruction No. 157n). Indicators (balances) of obligations of the current financial year (except for fulfilled monetary obligations), formed based on the results of the reporting financial year, are subject to re-registration in the year following the reporting financial year.
Indicators (balances) for the expense authorization accounts generated in the reporting financial year for the first, second years following the current (next) financial year (hereinafter referred to as the authorization indicators) are subject to transfer to the analytical expense authorization accounts, respectively:
Indicators for authorization of the first year following the current one (the next financial year) - to the authorization accounts of the current financial year;
indicators for authorization of the second year following the current one (the first year following the reporting year) - to the authorization accounts of the first year following the current one (the next financial year);
indicators for the authorization of the second year following the next one - to the authorization accounts of the second year following the current one (the first year following the next one).
The transfer of authorization indicators is carried out on the first working day of the current year. As a result of the operations carried out to transfer indicators for authorization, the data of analytical accounts for authorization of budget expenditures of the second year following the next year, containing the analytical accounting code “4” in the 22nd digit of the account number, in terms of budget allocations, limits of budget obligations, are reset to zero. Before the adoption of the law (decision) on the budget for the next financial year and planning period and before approval in accordance with it, the main managers of budget expenditures, the main administrators of sources of financing the budget deficit of budgetary appropriations, limits of budget obligations, transactions on the corresponding analytical accounts of authorization of budget expenditures of the second year , following the next one, are not reflected. In accordance with paragraph 313 of Instruction No. 157n, analytical accounting of operations to bring the indicators of budget allocations, limits of budget obligations, approved estimated (planned, forecast) assignments and obligations is carried out by budgetary institutions in the relevant accounts of Section VI of Instruction No. 157n in the context of the structural divisions subordinate to them ( branches), including those that are not legal entities.
Transactions on authorization of expenses of institutions are reflected in the Journal for other transactions on the basis of primary documents (accounting documents). The forms of primary documents are established by the financial authority of the corresponding budget.
Forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions and Guidelines for their application are approved by Order of the Ministry of Finance of Russia N 52n.
Next, let's talk about what is meant by the authorization of expenses when reflecting transactions on accounting accounts in accordance with 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 N 174n (hereinafter referred to as Instruction N 174n).
So, Instruction No. 174n provides for section 5 “Authorization of expenses”, the accounts of which are intended to summarize information on the progress of the budgetary institution’s execution of the assignments approved by the plan of financial and economic activities (hereinafter referred to as planned assignments), including the acceptance and (or) fulfillment of obligations by the institution for the current (next; first year following the next; second year following the next; other next years (outside the planning period) financial year.
Section 5 of Instruction No. 174n defines synthetic accounts used by institutions to reflect indicators for authorizing expenses in accounting. These accounts are:
0 502 00 000 “Liabilities” - to summarize information about the obligations (monetary obligations) accepted (accepted) by a budgetary institution for the corresponding financial year. Accounting is maintained on the following grouping accounts: by financial periods:
0 502 10 000 "Liabilities for the current financial year";
- 0 502 20 000 "Liabilities for the first year following the current one (for the next financial year)";
- 0 502 30 000 “Liabilities for the second year following the current one (for the first year following the next one)”;
- 0 502 40 000 "Liabilities for the second year following the next";
- 0 502 90 000 “Liabilities for other upcoming years (outside the planning period)”; in terms of accounting objects:
- 0 502 01 000 “Accepted obligations”;
- 0 502 02 000 “Accepted monetary obligations”;
- 0 502 07 000 “Obligations accepted”;
- 0 502 09 000 "Deferred liabilities".
Analytical accounting of obligations is maintained in the Obligations Register in the context of types of expenses (payments) provided for in the estimate (financial and economic activity plan) of the institution. Analytical accounting of obligations is maintained by the Federal Treasury in the Journal for Other Operations by type of expenses (payments), as indicated by paragraph 320 of Instruction No. 157n.
0 504 00 000 "Estimated (planned, forecast) assignments" - to summarize information about the institution's execution of planned assignments, it is reflected in accordance with the object of accounting and the economic content of the business transaction on the corresponding analytical accounting accounts, accounts 0 504 00 000 "Estimated (planned, forecasted)" assignment" containing in 24 - 26 digits of the account number the corresponding KOSGU code by financial periods (clause 168 of Instruction 174n):
0 504 10 000 "Estimated (planned, forecast) assignments of the current financial year";
- 0 504 20 000 "Estimated (planned, forecast) assignments for the first year following the current one (for the next financial year)";
- 0 504 30 000 “Estimated (planned, forecast) assignments for the second year following the current one (for the first year following the next one)”;
- 0 504 40 000 “Estimated (planned, forecast) appointments for the second year following the next”;
- 0 504 90 000 "Estimated (planned, forecast) assignments for other upcoming years (outside the planning period."
Analytical accounting of transactions on account 0 504 00 000 is maintained by the institution in the Card for recording estimated (planned) assignments for the corresponding accounts of the Chart of Accounts of a budgetary institution (clause 170 of Instruction No. 174n).
0 506 00 000 “The right to accept obligations” - to summarize information about the scope of the right of a budgetary institution to accept obligations within the limits of the budgetary institution’s financial and economic activity plan for the corresponding year, obligations are reflected in accordance with the object of accounting and the economic content of the business transaction in the relevant analytical accounts accounting for account 0 506 00 000, containing in 24 - 26 digits of the account number the corresponding KOSGU code, broken down by financial periods (clause 172 of Instruction No. 174n):
0 506 10 000 "Right to assume obligations for the current financial year";
- 0 506 20 000 “The right to accept obligations for the first year following the current one (for the next financial year)”;
- 0 506 30 000 “The right to assume obligations for the second year following the current one (for the first year following the next one)”;
- 0 506 40 000 “The right to assume obligations for the second year following the next”;
- 0 506 90 000 "The right to accept obligations for other subsequent years (outside the planning period)."
The correspondence of accounts for reflecting the rights to assume obligations in the accounting of a budgetary institution is established by paragraph 174 of Instruction No. 174n.
507 00 000 “Approved volume of financial support” - to summarize information on the amount of funds provided within the planned assignments for income (receipts) approved by the plan of financial and economic activities of a budgetary institution for receipt in the corresponding financial year, reflected in accordance with the object of accounting and the economic content of the business transaction (income, attractions) on the corresponding analytical accounts of account 0 507 00 000 “Approved volume of financial support”, containing in 24 - 26 digits of the account number the corresponding KOSGU code, broken down by financial periods (clause 175 of Instruction No. 174n):
0 507 10 000 "Approved amount of financial support for the current financial year";
- 0 507 20 000 “Approved amount of financial support for the first year following the current one (for the next financial year)”;
- 0 507 30 000 “Approved amount of financial support for the second year following the current one (for the first year following the next one)”;
- 0 507 40 000 “Approved amount of financial support for the second year following the next”;
- 0 507 90 000 "Approved amount of financial support for other upcoming years (outside the planning period)."
Analytical accounting of the account is carried out in the context of types (codes, if any) of income (receipts), in the structure provided for by the financial and economic activity plan of the institution approved for the relevant financial years, the law (decision) on the budget (clause 329 of Instruction No. 157n).
0 508 00 000 “Received financial support” - to summarize information on the amounts of financial support (income (receipt) and the amount of returns, previously received financial support (income (receipt) of a budget institution received in the current financial year (income, attractions) on the corresponding analytical accounting accounts account 0 508 00 000, containing in 24 - 26 digits of the account number the corresponding KOSGU code, broken down by financial periods (clause 178 of Instruction No. 174n):
0 508 10 000 "Received financial support for the current financial year";
- 0 508 20 000 “Received financial support for the first year following the current one (for the next financial year)”;
- 0 508 30 000 “Received financial support for the second year following the current one (for the first year following the reporting year)”;
- 0 508 40 000 “Received financial support for the second year following the next”;
- 0 508 90 000 "Received financial support for other years (outside the planning period)."
Analytical accounting of the account is carried out in the context of types of income (receipts) in the structure provided for by the plan of financial and economic activities of the institution, approved for the corresponding financial year (clause 331 of Instruction No. 157n).
What new accounts for accounting for transactions for authorizing expenses were introduced in instructions No. 157n, No. 174n? How are they used? What does “advance cash obligations” mean?
17.01.2017By Order of the Ministry of Finance of the Russian Federation dated November 16, 2016 No. 209n “On introducing amendments to some orders of the Ministry of Finance of the Russian Federation in order to improve budget (accounting) accounting and reporting” (hereinafter referred to as Order of the Ministry of Finance of the Russian Federation No. 209n) changes were made to the procedure for reflecting transactions in the accounting accounts on authorization of expenses by supplementing the Unified Chart of Accounts with new accounts. The changes will apply from January 1, 2017. As of the date the journal was prepared for publication, Order No. 209n of the Ministry of Finance of the Russian Federation was being registered with the Ministry of Justice; after registration, the date of application of the new norms discussed in this article may be changed. Within the framework of the article, we will consider how the procedure for reflecting transactions for authorizing expenses in the accounting accounts will change.
The Unified Chart of Accounts is supplemented with the following accounts:
- 0 502 03 000 “Accepted advance monetary obligations”;
- 0 502 04 000 “Advance monetary obligations for execution”;
- 0 502 05 000 “Fulfilled monetary obligations”
In connection with the introduction of new accounts, which institutions will begin to use starting next year when reflecting transactions for authorizing expenses, Order of the Ministry of Finance of the Russian Federation No. 209n introduced changes to section. 4 Instructions No. 157n.
Let's talk about the most interesting and important innovations in this section.
CONCEPTS USED FOR THE PURPOSES OF ACCOUNTING THE OBLIGATIONS ACCEPTED BY AN INSTITUTION.
Paragraph 308 of Instruction No. 157n has been supplemented with the following new concepts:
- advance monetary obligations - the obligation of an institution to pay certain funds as an advance payment (advance) to a legal entity or individual in accordance with the terms of a civil transaction before the delivery of necessary goods, performance of work, or provision of services.
- deferred liabilities - obligations of an institution, the amount of which is determined at the time of their acceptance conditionally (calculated) and (or) for which the time (financial period) for their fulfillment is not determined, provided that a reserve for future expenses is created in the records of the institution for these obligations.
END OF THE CURRENT FISCAL YEAR.
At the end of the current financial year, the indicators (balances) on the corresponding analytical accounts for accounting for fulfilled monetary obligations and approved planned assignments for income (receipts), expenses (payments) of the current financial year are not transferred to the next year. Paragraph 312 of Instruction No. 157n is supplemented with a paragraph establishing that the indicators (balances) of obligations of the current financial year (except for fulfilled monetary obligations), formed based on the results of the reporting financial year, are subject to re-registration in the year following the reporting financial year.
ANALYTICAL AND DOCUMENTARY ACCOUNTING OF LIABILITIES.
Paragraph 313 of Instruction No. 157n has been supplemented with a new paragraph, according to which analytical accounting of obligations reflected in authorization accounts is carried out by institutions in the context of creditors (groups of creditors) (suppliers (sellers), contractors, executors, other creditors) in respect of which obligations are assumed, and (or) contracts (agreements), as well as other analytics established as part of the formation of the accounting policy of the accounting entity.
Accounting for transactions with obligations is carried out in the journal for other transactions on the basis of primary documents (accounting documents) approved by the institution. This clarification was introduced by Order of the Ministry of Finance of the Russian Federation No. 209n in paragraph 314 of Instruction No. 157n.
ACCOUNTING OF LIABILITIES.
Paragraph 318 of Instruction No. 157n establishes general provisions for the use of account 0 502 00 000 “Liabilities”. By Order of the Ministry of Finance of the Russian Federation No. 209n, this paragraph is set out in a new edition, from which it follows that this account is intended to take into account indicators of obligations of the current (next) financial year, the first and second years of the planning period, other regular years (outside the planning period) and included in the current financial year of changes in the indicators of obligations not only by institutions, but also by the Federal Treasury.
Liabilities are accounted for on the basis of documents confirming their acceptance (occurrence), in accordance with the list established by the institution as part of the formation of accounting policies, taking into account the requirements for documents provided for by the procedure for accounting for budgetary and monetary obligations by the Federal Treasury and financial authorities.
Accepted (accepted) obligations are grouped by accounts containing the corresponding analytical code of the synthetic account group. Analytical codes of the synthetic account 0 502 00 000 are given in paragraph 319 of Instruction No. 157n. By Order of the Ministry of Finance of the Russian Federation No. 209n, this account was supplemented with the following analytical codes:
- 3 “Accepted advance monetary obligations”;
- 4 “Advance monetary obligations to be fulfilled”;
- 5 “Fulfilled monetary obligations.”
By Order of the Ministry of Finance of the Russian Federation No. 209n, changes were also made to Instruction No. 174n. However, the text of the order does not contain accounting entries for accounts 0 502 03 000, 0 502 04 000 and 0 502 05 000. Following the accounting methodology established by instructions No. 157n, No. 174n, let’s look at an example of how to reflect transactions for authorizing expenses for budget accountants institutions apply account data.
Example
A budgetary institution, using competitive methods to determine a supplier, entered into a contract for the supply of equipment worth 800,000 rubles. The initial (maximum) price indicated in the notice of purchase is 900,000 rubles. The terms of the contract provide for payment of an advance in the amount of 30% of the contract value (RUB 240,000). After the contract was concluded, the contractor issued an invoice for the amount of the advance, which was paid by the contracting institution. When delivering the equipment, the supplier issued an invoice and waybill TORG-12 to the customer institution, which reflected the cost of the supplied equipment (RUB 800,000). The customer institution paid for the contract, taking into account the amount of the advance payment (the amount of the final payment under the contract was 560,000 rubles). Transactions are carried out within the framework of activities financed by subsidies for the execution of the founder’s assignment.
The transactions described in the example in the expense authorization accounts will be reflected as follows:
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Amount, rub. |
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A notice of equipment procurement has been posted in the unified information system |
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Expenditure obligations accepted upon conclusion of the contract |
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The amounts of expenditure obligations when concluding a contract based on the results of competitive procedures have been clarified |
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Advance monetary obligations accepted for accounting |
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Advance monetary obligations accepted for execution |
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Monetary obligations in the amount of final payment under the contract have been accepted |
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Monetary obligations under the contract have been fulfilled |
Here I would like to note that the provisions of Instruction No. 174n by Order of the Ministry of Finance of the Russian Federation No. 209n were supplemented by correspondence of accounts to reflect transactions in the amounts of deferred liabilities accepted by a budgetary institution. In particular, clauses 166 and 167 of Instruction No. 174n have been updated. The credit indicator for account 0 502 99 000 “Deferred liabilities for other subsequent years (outside the planning period)” reflects the amount of deferred liabilities of budgetary institutions, the value of which is determined at the time of their acceptance conditionally (calculated), and (or) for which the time is not determined (financial period) of their execution, subject to the creation of a reserve for future expenses (deferred obligations) in the accounting of the budgetary institution for these obligations. The amounts of liabilities assumed by a budgetary institution due to previously formed deferred liabilities are reflected in the following entry:
Debit of the corresponding analytical accounts of account 0 502 99 000 “Deferred liabilities”
Credit to the corresponding analytical accounting accounts of account 0 502 01 000 “Accepted obligations”
Accounting entries reflecting the creation of a reserve for deferred obligations and the assumption of obligations to spend such a reserve, taking into account the changes made, will be as follows:
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Deferred liabilities, the amount of which was determined by calculation, were taken into account |
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Liabilities accepted by the institution at the expense of a previously created reserve (the transaction reflects a decrease in the created reserve) |
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Monetary obligations have been accepted (in the amount to be paid from the created reserve) |
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Monetary obligations fulfilled |
ACCOUNTING OF PLANNED ASSIGNMENTS.
Budgetary institutions, the amounts of income (receipts) and expenses (payments) approved in the plan of financial and economic activities for the corresponding financial years and changes made to the plan of financial and economic activities are taken into account in account 0 504 00 “Estimated (planned, forecast) assignments” (p . 324 Instructions No. 157n). The word “forecast” has been added to the name of the account.
Analytical accounting of planned assignments is carried out in the context of types (codes, if any) of income (receipts), expenses (payments) in the structure provided for by the financial and economic activity plan of the institution approved for the relevant financial years, the law (decision) on the budget (clause 325 Instructions No. 157n).
The accounting entries for account 0 504 00 000 have not undergone any changes.
APPROVED AMOUNT OF FINANCIAL SECURITY.
Accounting for amounts approved by the plan of financial and economic activities of the institution for the corresponding financial years, estimated (planned) assignments for income (receipts) (changes made in the prescribed manner during the current financial year) is kept on account 0 507 00 000 “Approved volume of financial support” (clause 328 of Instruction No. 157n).
Analytical accounting for account 0 507 00 000 is carried out in the context of types (codes, if any) of income (receipts) in the structure provided for by the financial and economic activity plan of the institution approved for the relevant financial years, the law (decision) on the budget (clause 329 of the Instructions No. 157n).
The accounting entries for account 0 507 00 000 have not changed.
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In conclusion, let's look at theses:
- Instruction No. 157n has been supplemented with new concepts of “advance monetary obligations”, “deferred obligations”;
- The unified chart of accounts has been supplemented with the following new accounts: 0 502 03 000 “Accepted advance monetary obligations”; 0 502 04 000 “Advance cash obligations to be fulfilled”; 0 502 05 000 “Fulfilled monetary obligations”;
- paragraph 166 of Instruction No. 174n now establishes that the credit indicator for account 0 502 99 000 “Deferred liabilities for other subsequent years (outside the planning period)” reflects the amount of deferred liabilities of budgetary institutions, the value of which is determined at the time of their acceptance conditionally (calculated) and (or) for which the time (financial period) for their execution has not been determined, provided that a reserve for future expenses (deferred obligations) is created in the accounting of the budgetary institution for these obligations;
