Examples of recording transactions for the return of subsidy balances. Accrual, receipt and return of subsidies for government tasks: reflected in accounting. Which operation to reflect the return of subsidies to employees

The institution receives subsidies for government tasks or for some specific purpose. Under certain conditions, they will have to be returned to the budget. We will figure out when it is necessary to issue a subsidy return.

Subsidy for government tasks

At the end of the year, the institution draws up a report on the implementation of the state task. Based on the results of its verification, the founder may decide to return part of the previous year’s subsidy. This will happen if at least one of the indicators for the volume of work or services established in the state task is not met. This norm is spelled out in Part 17 of Article 30 of the Federal Law of May 8, 2010 No. 83-FZ (hereinafter referred to as Law No. 83-FZ).

Subsidy return: deadline. KOSGU since 2016 reflect transactions on receipt and return of subsidies for government tasks

For federal institutions, the Government of the Russian Federation determined the return procedure in Resolution No. 1456 dated December 28, 2015. In particular, the deadline for return is July 1. Similar rules also apply to institutions of some constituent entities of the Russian Federation and municipalities. The period and procedure for returning subsidy balances are determined in regional and local regulations. The date often does not coincide with the federal one or is not specified.

Example 1:

By Decree of the Government of the Sverdlovsk Region of December 28, 2015
No. 1214-PP provides for:

“The procedure and terms for the return of the subsidy are established by the agreement on the return of subsidies for financial support for the fulfillment of the state task, concluded between the founder and the institution within 30 calendar days after sending the conclusion.”

Reflection in accounting. Let’s say that the institution’s performance indicators at the end of last year are below the levels specified in the state assignment. The founder calculated the amount that needs to be transferred to the budget.

In accounting, debt on funds is reflected in the debit of account 4 401 10 130 and the credit of account 4 303 05 730. Let us show with an example what entries are made when transferring money to the budget.

Example 2:

The municipal budgetary cultural institution spent the entire subsidy at the end of 2016.

The indicators set in the state task of last year were not achieved. Having received the founder’s conclusion, the institution transferred the amount of debt to the budget. The account records:

DEBIT 4,401 10,130
CREDIT 4 303 05 730
50,000 rub.

DEBIT 4 303 05 830
CREDIT 4,201 11,610
50,000 rub.
- debt has been accrued to return to budget revenue the balance of the subsidy for the state task of the previous year;

Subsidy return: targeted subsidies

The conditions, terms and procedure for return at each budget level are defined in the regulations of the relevant authorities. As a rule, they are also specified in the subsidy agreement.

Last year's subsidies will have to be returned in two cases. Firstly, if they are not used in 2016. Secondly, when auditors have determined misuse. Let's consider each situation in more detail.

Accounting for unused funds. Unused funds from last year's targeted subsidies are returned to the budget. But we can confirm the need for these funds for the same purposes. Then, by decision of the founder, the money will be left to the institution.

Targeted subsidies are reflected in accounting:

for other purposes according to KFO 5;
for capital investments according to KFO 6.

Example 3:

The budgetary institution has a balance of unused targeted subsidies for capital investments of the previous year in the amount of 100 thousand rubles.

The founder confirmed the need for targeted funds in the amount of 60 thousand rubles. The remaining 40 thousand rubles. transferred to budget income.

The accountant prepared the following entries:

DEBIT 6,205 81,560
CREDIT 6 303 05 730
100,000 rub.
- the debt to return unused subsidy balances to budget revenue is reflected;

DEBIT 6 303 05 830
CREDIT 6,205 81,660
60,000 rub.
- debt to the budget has been reduced based on the decision on the need for targeted funds;

DEBIT 6 303 05 830
CREDIT 6,201 11,610
40,000 rub.
- the unused balance is transferred to budget income.

Refund of subsidies for inappropriate use. As a rule, government agencies insist on returning that part of the subsidy that the institution did not use for its intended purpose. If your founder made this decision, record the transaction as shown in Example 4.

Example 4:

In 2016, the budgetary institution received from the founder a targeted subsidy for the renovation of the building in the amount of 1 million rubles.

In the payment agreement, the parties provided for the return of the subsidy if its misuse is revealed.

In 2016, the institution carried out renovations and completely spent the money. The founder approved the report on the use of the subsidy on December 26, 2016.

In March 2017, the founder conducted an inspection and discovered that the institution had violated the terms of providing a targeted subsidy. Data from primary documentation showed that the subsidy funds paid for a range of landscaping works.

The institution spent 90 thousand rubles on this. But the agreement does not provide for such expenses.

The inspectors considered that this year the institution should return the funds used to improve the territory.

Based on the inspection report, the head of the institution decided to restore the balance of the targeted subsidy in the amount of 90 thousand rubles to the personal account. and transfer this amount to budget revenue. And expenses for improvement should be reflected within the framework of paid activities (KFO 2). The accountant made a number of entries in the accounting.

In 2016:

DEBIT 5,201 11,510
CREDIT 5,205 81,660*
1,000,000 rub.
- a targeted subsidy was received for the renovation of the building;

DEBIT 5,205 81,560
CREDIT 5,401 10,180
1,000,000 rub.
- income from the targeted subsidy was accrued on the date of approval of the report on its use - December 26, 2016 (based on the accounting certificate according to f. 0504833).

In 2017:

DEBIT 5,401 10,180
CREDIT 5 303 05 730
90,000 rub.
- the amount of debt to be returned to budget revenue has been accrued;

DEBIT 5,205 81,560
CREDIT 5,401 10,180 (REWARD)
90,000 rub.
- income in the form of a targeted subsidy was reversed;

DEBIT 4 304 06 830
CREDIT 4,201 11,610**
90,000 rub.
- the debt in the amount of funds raised to pay expenses from targeted subsidies within the framework of the state task has been reduced;
** Increase in off-balance sheet account 18 (according to code 226 KOSGU)

DEBIT 5,201 11,510
CREDIT 5 304 06 730***
90,000 rub.
- part of the targeted subsidy has been restored;
*** Decrease in off-balance sheet account 18 (according to code 226 KOSGU)

DEBIT 5 303 05 830
CREDIT 5,201 11,610****
90,000 rub.
- reflects the transfer of funds to budget revenues.
**** Decrease in off-balance sheet account 17 (according to code 180 KOSGU)

When carrying out operations to provide subsidies for the implementation of state (municipal) assignments and subsidies for other purposes, questions often arise related to the reflection of these operations in the accounting of budgetary, autonomous institutions, as well as in the budgetary accounting of the main managers of budgetary funds performing the functions and powers of the founder institutions. In this article M.V. Leonova, head of the Federal Budget Execution Reporting Department of the Interregional Operations Directorate of the Federal Treasury, considers the reflection of these operations in accounting and reporting.

Example

Reflection in accounting of transactions for the provision of subsidies

Let's consider the procedure for reflecting transactions for the provision of subsidies for the implementation of state (municipal) tasks and subsidies for other purposes in the accounting of budgetary, autonomous institutions (hereinafter referred to as institutions), as well as in the budget accounting of the main managers of budget funds exercising the functions and powers of the founder of the institution (hereinafter referred to as - Founder), and their registration in the program “1C: Public Institution Accounting 8”, using a specific example.

Example

The Law on the Federal Budget for the current year according to the budget classification expenditure code 157 0702 4239900 621 (KRB1) approved the amount of 10,000.00 rubles, according to the code 157 0702 4239900 612 (KRB2) - 12,000.00 rubles, according to the code 157 0106 0920700 6 12 ( KRB3) - 4,000.00 rubles.

The founder entered into agreements:

with an autonomous institution on the provision of a subsidy from the federal budget for the implementation of a state task in the amount of 10,000.00 rubles, which was transferred to an account opened for the institution with a credit institution, fully used;

with a budgetary institution to provide a subsidy from the federal budget for other purposes in the amount of 12,000.00 rubles, which is transferred to the institution’s personal account opened with the Federal Treasury. Of these, 300.00 rubles were returned to the Founder in the current period. The balance of unused targeted subsidies at the end of the reporting year amounted to 1,700.00 rubles. A report on the expenditure of the targeted subsidy in the amount of 10,000.00 rubles was submitted to the Founder.

In addition, based on an application from a budgetary institution, a subsidy was transferred to his personal account to reimburse the institution’s expenses in the amount of 4,000.00 rubles.

The budgetary institution returned the unused balance of the targeted subsidy from previous years in the amount of 500.00 rubles from the personal account.

Bringing the limits of budget obligations to the founder

Accounting records for bringing the limits of budget obligations to the main manager of federal budget funds, as the recipient of federal budget funds, for the current financial year, as well as the procedure for their reflection in the program “1C: Accounting of a government institution 8” (indicating program documents) are presented in Table 1 .

Table 1. Finalization of LBO according to detailed KOSGU

the name of the operation	Debit	Credit	Sum	Program Document
LBOs have been approved to provide a subsidy for the implementation of a state task to an autonomous institution	KRB1 1,501 12,241	KRB1 1,501 13,241		RBS expense schedule with flag set
LBOs were brought to provide subsidies for other purposes to a budgetary institution	KRB2 1,501 12,241	KRB2 1,501 13,241		RBS expense schedule with flag set Bringing data to yourself as PBS
LBOs have been approved to provide subsidies for other purposes to reimburse the expenses of a budgetary institution	KRB3 1,501 12,241	KRB3 1,501 13,241		RBS expense schedule with flag set Bringing data to yourself as PBS»

If the limits of budget obligations are adjusted according to enlarged codes for the classification of operations of the general government sector (hereinafter referred to as KOSGU), then the entries presented in Table 2 must be made.

Table 2. Finalization of LBO for enlarged KOSGU

Acceptance of budgetary obligations by the founder

At the same time, recognition of liabilities and their assignment to the financial result of the current financial year is carried out using the accrual method upon the date of provision of subsidies in accordance with the terms of the agreement, regardless of the fact of transfer of the subsidy - see Table 4.

Table 4. Acceptance and fulfillment by the Founder of monetary obligations to provide a subsidy for the implementation of a state task

the name of the operation	Debit	Credit	Sum	Program Document
Accepted accounts payable to provide an autonomous institution with a subsidy to carry out a state task in accordance with the terms of the agreement	KRB1 1 401 20 241	KRB1 1 302 41 730		Third-party company services with surgery or document Operation (accounting)
Monetary obligations have been accepted in the amount stipulated by the agreement on the provision of a subsidy for the implementation of a state task	KRB1 1,502 11,241	KRB1 1,502 12,241		with surgery
A subsidy for the implementation of a state task was transferred to an account opened for an autonomous institution in a credit institution	KRB1 1 302 41 830	KRB1 1 304 05 241		Application for cash expense with surgery

The acceptance and fulfillment of monetary obligations to transfer subsidies for other purposes, provided on the basis of an agreement or on the basis of the terms of the relevant regulatory legal act (for example, upon receipt of an application from an institution), is reflected in the budget accounting of the Founder in account 1,206,41,000 “Calculations for advance gratuitous transfers to state and municipal organizations." At the same time, in accordance with paragraph 102 of the Instructions for using the chart of accounts for budget accounting, recognition of liabilities (reflection in account 1 302 41 830) with their assignment to the financial result of the current financial year is carried out on the basis of a report confirming the targeted expenses made from the personal account of the institution within the framework of the specified subsidy ( below - a report on the expenditure of the subsidy).

The form of the report on the expenditure of the subsidy, the procedure and terms for its provision by the institution are established by the Founder.

The order in which these transactions are reflected is presented in Table 5.

Table 5. Acceptance and fulfillment by the Founder of monetary obligations to provide subsidies for other purposes

the name of the operation	Debit	Credit	Sum	Program Document
Monetary obligations have been accepted in the amount of payments provided for in the agreement on the provision of a subsidy for other purposes to a budgetary institution	KRB2 1,502 11,241	KRB2 1,502 12,241		Accepted monetary obligation with surgery Acceptance of the current year's monetary obligation
A targeted subsidy was transferred to the personal account of a budgetary institution	KRB2 1,206 41,560	KRB2 1 304 05 241		Application for cash expense with surgery Transfer (advance) of amounts of subsidies, subventions, transfers to organizations (206 41, 42, 52, 53)
Accepted accounts payable for the provision of a targeted subsidy to a budgetary institution on the basis of a report on the expenditure of the subsidy submitted by the institution	KRB2 1,401 20,241	KRB2 1,302 41,730		Operation (accounting) or documents Third-party company services with surgery Purchase from a supplier (ХХХ - 302.ХХ) And Settlement of advances issued
Previously transferred subsidy has been credited	KRB2 1 302 41 830	KRB2 1,206 41,660		Operation (accounting) or documents Third-party company services with surgery Purchase from a supplier (ХХХ - 302.ХХ) And Settlement of advances issued
The unused balance of the targeted subsidy provided to the budgetary institution in the current period was credited to the personal account	KRB2 1 304 05 241	KRB2 1,206 41,660		Cash receipts with surgery Other supply
Accrued income from the return by the budgetary institution of the unused balance of the targeted subsidy of previous years - transformation of the balance	157 2 18 01010 01 0000 1 205 81 560	KRB2 1,206 41,660		Operation (accounting)
The unused balance of targeted subsidies was credited to the account of the personal income administrator of the Founder	157 2 18 01010 01 0000 1 210 02 180	157 2 18 01010 01 0000 1 205 81 660		Cash receipts with surgery Other supply

It should be noted that in the case of providing a subsidy for other purposes to reimburse the expenses of the institution, the reflection in the budgetary accounting of the Founder (accounting of an autonomous, budgetary institution) of operations for the acceptance and fulfillment of monetary obligations is carried out in a manner similar to the procedure for a subsidy for the implementation of a state (municipal) task .

The order in which operations are reflected, including in the program, is presented in Table 6.

Table 6. Acceptance and fulfillment by the Founder of monetary obligations to provide subsidies for other purposes to reimburse the institution’s expenses

the name of the operation	Debit	Credit	Sum	Program Document
Accepted accounts payable to provide a budgetary institution with a subsidy for other purposes to reimburse expenses	KRB3 1,401 20,241	KRB3 1,302 41,730		Third-party company services with surgery Purchase from a supplier (ХХХ - 302.ХХ) or document Operation (accounting)
Monetary obligations have been accepted in the amount of the application received from the budgetary institution	KRB3 1,502 11,241	KRB3 1,502 12,241		Accepted monetary obligation with surgery Acceptance of the current year's monetary obligation
A subsidy for other purposes was transferred to reimburse the expenses of a budgetary institution to its personal account	KRB3 1,302 41,830	KRB3 1 304 05 241		Application for cash expense with surgery Transfer of amounts of subsidies, subventions, transfers to organizations (302 41, 42, 52, 53)

The provision of subsidies for the implementation of state (municipal) tasks and subsidies for other purposes is subject to reflection by the Founder in budget reporting, which is drawn up in accordance with the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved. by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n (as amended by order of the Ministry of Finance of Russia dated October 26, 2012 No. 138n). The Founder’s reflection of the conditions of the example in the Report of the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503127) is presented in Tables 7 and 8.

The next issue of the magazine "BUKH.1S" will consider the procedure for reflecting transactions for receiving a subsidy for the implementation of a state task in the accounting and reporting of autonomous and budgetary institutions (including in the program "1C: Accounting of a government institution 8").

As of 01/01/2017, there are balances of various unused targeted subsidies on a separate personal account of a budgetary institution; they are reflected in the accounts as a credit to account 5.205.81. According to clause 94 of the Instruction to the order of the Ministry of Finance of the Russian Federation dated December 16, 2010 174n (hereinafter referred to as the Instruction), “reflection of debt to the budget of the budget system of the Russian Federation in terms of the return to the income of the corresponding budget of the budget system of the Russian Federation of the balances of unused targeted subsidies of previous years, when making a decision on if there is a need for targeted funds (if the balance of funds was not transferred to the budget revenue of the budget system of the Russian Federation), it is carried out by debiting account 030305830 “Reducing accounts payable for other payments to the budget” and crediting account 020581660 “Reducing accounts receivable for other income”, the credit balance on account 5.205.81 is increased by the corresponding entry both for the balance of targeted subsidies that will be returned to the budget, and for the balance of targeted subsidies for which there is a need. This accounting entry is made on the first working day of the financial year if there are balances of targeted subsidies from previous years on the personal account. Then, upon receipt from the founder of Information in form 0501016, in accordance with clause 93 of the Instruction, “reflection of debt on unused balances of subsidies for other purposes (budget investment purposes) in terms of balances, the need for which is confirmed by the founder, is carried out by debiting account 020581560 “Increase in accounts receivable for other income" and the credit of account 030305730 "Increase in accounts payable for other payments to the budget", the credit balance of account 5.205.81 is reduced by the corresponding entry by the amount of subsidies, the need for which is confirmed, that is, the amount of subsidies continues to remain in the credit of account 5.205.81 to be returned to the budget. The return to the budget of the balances of unused subsidies from previous years is carried out in accordance with clause 93 of the Instructions, which states that “the return of the unused balance of a subsidy for other purposes (budget investments) of previous years is reflected in the debit of account 030305830 “Reduction of accounts payable for other payments in budget" and the credit of account 020111610 "Retirement of institution funds from personal accounts with the treasury authority", as a result of which the balance on account 5.303.05 is closed. The letter of the Ministry of Finance of Russia dated 04/01/2016 N 02-06-07/19436 contains slightly different accounting entries for accounting for the balances of targeted subsidies from previous years. How should a budget institution record transactions with the balances of subsidies for other purposes of the previous year?

On this issue we take the following position:
Transactions with the balances of subsidies for other purposes of the previous year should be reflected in a budgetary institution in the manner proposed by the Ministry of Finance of Russia in letter dated 04/01/2016 N 02-06-07/19436. At the moment, the possibility of using these correspondences should be fixed in the accounting policy of the institution.

Justification for the position:
In addition to subsidies for the implementation of state (municipal) tasks, budgetary institutions may be provided with subsidies for other purposes (paragraph 2, paragraph 1, article 78.1 of the Budget Code of the Russian Federation). In accordance with paragraph. 4 paragraphs 1 art. 78.1 of the Budget Code of the Russian Federation, the procedure for determining the volume and conditions for providing such a subsidy from the federal budget is determined by the Government of the Russian Federation.
Specific conditions for the provision of targeted subsidies, as a rule, are established in the relevant contracts (agreements) concluded between the founders and recipients of subsidies.
Part 18 of Article 30 of Federal Law No. 83-FZ dated 05/08/2010 establishes that the balances of targeted subsidies not used in the current financial year are subject to transfer by budgetary institutions to the appropriate budget. The specified balances of funds can be used by budgetary institutions in the next financial year if there is a need to direct them for the same purposes in accordance with the decision of the state authority (state body), the management body of the state extra-budgetary fund, the local government body exercising the functions and powers of the founder of the budgetary institution .
Taking into account the above, we can come to the conclusion: if a budgetary institution at the end of the financial year had unused balances of targeted subsidies, then the corresponding amounts are subject to transfer to the budget. At the same time, if the need for these targeted funds is confirmed, the budgetary institution has the right to allocate these funds in the next year for the same purposes for which they were allocated last year.
With regard to accounting, the following should be noted. Facts of economic life are recorded in accounting on the basis of primary accounting documents (Part 1, Article 9 of Federal Law dated December 6, 2011 N 402-FZ “On Accounting”, paragraph 7 of the Instructions approved by Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n) . When maintaining accounting records, the accounting entity ensures the formation of complete and reliable information, in particular, about the obligations assumed by the institution (clause 4 of Instruction No. 157n).
In order to ensure a unified approach to the accounting procedure by budgetary (autonomous) institutions, in particular, the balances of unused subsidies for other purposes, a letter from the Ministry of Finance of Russia dated 04/01/2016 N 02-06-07/19436 was issued. Correspondences 5 and 8 from the Table of this letter describe the procedure for reflecting in the accounting of budgetary (autonomous) institutions debt to the budget for the return of the balances of targeted subsidies from the previous year and operations to confirm the need for these funds. These operations, according to the letter, should look like this:
1) Debit 5,205 81,560 Credit 5,303 05,730
— an increase in the debt of a budgetary institution to return unused balances of subsidies for other purposes to budget revenues;
2) Debit 5,303 05,830 Credit 5,205 81,560
— reducing debt to the budget when deciding on the need for targeted funds (if the balance of funds was not transferred to the budget).
In addition, the letter contains an accounting entry that reflects the receipt of funds from the return of a targeted subsidy from the budget when deciding on the existence of a need (if the funds were transferred to the budget before confirmation of the need):
Debit 5,205 81,660 Credit 5,201 11,610.
By Order of the Ministry of Finance of Russia dated November 16, 2016 N 209n, changes were made to the Instructions for the use of the chart of accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n (hereinafter referred to as Instruction N 174), concerning, in particular, the procedure for recording operations with the balances of targeted subsidies. In our opinion, the changes made to Instruction No. 174n in this part contain some inaccuracies (typos).
In particular, in paragraph 16 of paragraph 93 of Instruction N 174n, the accounting operation to debit account 0 205 81 560 and credit account 0 303 05 730 is announced as “reflection of debt on unused balances of subsidies for other purposes (budget investment purposes) in terms of balances, the need for which are confirmed by the founder." On the contrary, the operation on the debit of account 0 303 05 830 “Reduction of accounts payable for other payments to the budget” and the credit of account 0 205 81 660 “Reduction of accounts receivable for other income” from paragraph. 9 clause 94 of Instruction N 174n is entitled as “reflection of the debt to the budget of the budget system of the Russian Federation in terms of the return to the income of the corresponding budget of the budget system of the Russian Federation of the balances of unused targeted subsidies of previous years, when deciding on the existence of a need for targeted funds (if the balance of funds was not transferred to the budget revenue of the budget system of the Russian Federation).”
Apparently, confusion arose between these provisions of Instruction No. 174n. The first operation, since it essentially reflects an operation to increase the debt to the budget for the return of the balance of the target subsidy of the previous year, could have the following description in Instruction No. 174n: “reflection of the debt to the budget of the budget system of the Russian Federation in terms of the return to the income of the corresponding budget budget system of the Russian Federation of the balances of unused targeted subsidies from previous years.” The second correspondence, since, in essence, it does not reflect an increase in debt to the budget, could have the following description: “reduction of debt to the budget of the budget system of the Russian Federation in terms of returning to the income of the corresponding budget of the budget system of the Russian Federation the balances of unused targeted subsidies of previous years, with making a decision about the need for targeted funds (if the balance of funds was not transferred to the budget revenue of the budget system of the Russian Federation).”
Taking into account the presence of contradictions between the explanations of specialists of the Ministry of Finance of Russia and the provisions included in Instruction No. 174n, the correspondence necessary to reflect the transactions in question should be agreed upon by the budgetary institution in the manner prescribed by paragraph. 2 clause 4 of Instruction No. 174n, and introduce the appropriate provisions into the accounting policy.

We also recommend that you read the following materials:
— Encyclopedia of solutions. Subsidy for other purposes (targeted subsidy);
— Encyclopedia of solutions. Accounting for transactions with subsidies for other purposes.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Suldyaykina Valentina

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Billion Maria

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

How are subsidies returned to the budget?

Government structures responsible for developing regulations for the provision of subsidies are listed in Art. 78.1 BC RF. Institutions may receive subsidized resources to carry out certain government tasks or achieve specific goals. In the first case, the organization undertakes to report at the end of the financial period on the use of funds allocated to it and the degree of readiness of the task. If there are legally approved conditions, unclaimed funds must be returned to the budget.

Procedure for reimbursement of subsidies to the budget

Subsidies allocated for the implementation of the plan according to the state order can be partially spent based on the results of the year. The remaining funds are sent back to the budget or transferred to the new financial year. To extend the period of using money, you must meet the main condition - complete the task.

FOR REFERENCE! Clause 17 Art. 30 of Law No. 83-FZ of May 8, 2010 allows the state task to be considered completed if deviations in achieving the indicators are not significant.

If the values of the achieved indicators do not correspond to the level declared, the balance of the subsidies is subject to return to the budget.

Targeted subsidies are collected from the budget in the presence of one of two situations:

resources have not been spent;

the money was spent, but in violation of its intended purpose.

In the second case, it will be necessary to return the amount of funds that were used contrary to the initially set goals. Legal norms are systematized in the Letter issued by the Ministry of Finance on April 1, 2016, No. 02-06-07/19436.

Unused balances of allocated funds under the subsidy program may be returned to the budget or continue to be spent next year. To obtain permission for further use of resources, you must obtain a positive decision from the relevant government agency. An important condition for maintaining the allocated money is the need to use it in full and the relevance of the planned activities in the coming financial year. Spending goals should not be changed - they remain the same.

IMPORTANT! Collection of subsidized funds is carried out through treasury authorities, which credit the returned balances to the budget of the appropriate level.

Return Policy

The dates for the return of funds and the procedure for implementing this operation are approved by regional and local regulations. The scheme for determining the amount of money to be collected is presented in several stages:

Until July 1 in the next financial annual period, the institution is obliged to submit to the treasury department in which a personal account is opened for targeted financing, form 0501016. This document reflects information on operations carried out as part of the development of targeted subsidies. The report is approved by a body that has the functions and set of rights of the founder. Amounts allowed for disbursement in the next financial period for the same purposes are indicated in column 6. The given numerical values must be previously agreed upon with the founder.

If the treasury does not have a report in form 0501016 from a specific institution as of the evening of June 30, the remaining subsidies are transferred from its personal account to the budget. The transaction date will correspond to the first working day in July.

Verification of the intended use of subsidizing funds is necessary for government agencies to timely identify violators of the budget process and stop their illegal activities at the initial stage. To solve this problem and prevent financial fraud, a system of control checks is used. One of its elements is an act of checking whether the directions of spending funds correspond to the stated goals.

The inspection reports indicate a set of data:

justification for the need to initiate verification activities;
subject of inspection;
range of questions to which the inspectors must find answers;
information identifying inspectors conducting control actions;
general information about the organization that received targeted funding in the form of a subsidy, the activities of which need to be verified;
the documents that served as the basis for the allocation of budget resources to a specific enterprise are listed;
normative base;
directions of spending that were agreed upon with the body paying the subsidy money in favor of the recipient institution;
list of actual subsidy expenses;
comparison of the goals stated at the stage of agreeing on the need to allocate funding with the directions of actual expenses incurred;
assessment of the effectiveness of implemented activities;
recognizing the use of money as intended or not.

If violations are detected in the form of misuse of budget resources, administrative penalties will be imposed on officials and legal entities under Art. 15.14 Code of Administrative Offenses of the Russian Federation. The institution will have to return the previously allocated subsidy to the budget that provided the money. Not only the balance amount is subject to refund, but also those funds that were spent in violation of the terms of the agreement.

How to reflect in accounting

When there are balances from targeted subsidies that were provided to the institution in the previous period, unclaimed amounts must be returned to budget accounts. The procedure for recording such transactions is described in the Letter of the Ministry of Finance dated April 1, 2016 No. 02-06-07/19436. The algorithm of actions is aimed at implementing the following stages:

Determination of the actual volume of the balance of funds that remained unused for target programs in the ended financial period.
Reflection of subsidized resources in the amount of their balance subject to return or collection to the budget as part of the debt.
Transfer of funds to the treasury account of the budget.

NOTE! An enterprise that has not used the targeted subsidy in full must return the balance in the current period. If this is not done, the amount will be forcibly collected next year.

When independently returning unspent resources before the end date of the current financial period, the budgetary institution reflects the transaction by correspondence between D5.205.81.560 and K5.201.11.610. Account 17 of the off-balance sheet type is also credited (according to KOSGU 180). Autonomous accounting organizations create the following records:

D5.205.80.000 – K5.201.11.000;
in off-balance sheet accounting K17 (according to KOSGU 180).

In situations where balances are transferred to a new financial year, these amounts must be shown not only by postings, but also in the reporting documentation. The exact amount of cash balances for this type of financing must be reflected in the balance sheet form 0503730 and entered into the financial results of form 0503721.

In the report to summarize information on the implementation of the FCD plan in the unified form 0503737, the data is presented in accordance with the norms of Order of the Ministry of Finance dated March 25, 2011 No. 33n. The remaining funds from targeted subsidies carried out in previous periods are entered in the third section in cell line 592. A characteristic feature is that the value of the amount is entered with a minus sign. The data is duplicated in the column on line 910, which is located in section 4 of the report.

In accounting documentation, budgetary organizations create entries:

between D5.205.81.560 and K5.303.05.730 - the entry is drawn up at the time of accrual of debt to the budget for unrealized return of funds from the volume of subsidies received last year;
when transferring balances through the treasury, the funds will be credited to the income of a certain budget level, the sender of the balances formalizes the transaction through debiting 5.303.05.830 and crediting 5.201.11.610, the loan will also include the amount in off-balance sheet account 18 (according to KOSGU 610).

For autonomous institutions, the obligation to transfer target-type subsidies in the amount of their balance from previous years is reflected by correspondence with the participation of D5.205.80.000 and K5.303.05.000. After the transfer of funds, this fact records the debit turnover for 5.303.05.000 and the credit movement for 5.201.11.000, crediting for the amount of the transaction 18 off-balance sheet type accounts (according to KOSGU 610).

In accounting data, the distribution of targeted subsidies in accounts is made taking into account their purpose:

according to KFO 5, the amounts of subsidies for other purposes are shown;
KFO 6 reflects transactions on subsidies allocated for capital investments.

Examples of transactions with subsidies for capital investments

The organization recorded the balance of the subsidy for the previous period in the amount of 85,000 rubles. The recipient of the money stated the need to allocate funds for the same purposes in the new year. The amount of financing of 44,000 rubles was agreed with the founder. These funds remain with the enterprise, and the difference between the balance and the updated amount of the subsidy as part of the new financing must be returned to the budget accounts.

In accounting, the complex of operations will be reflected through the following correspondence:

D 6.205.81.560 – K 6.303.05.730 indicating the amount of 85,000 rubles. when reflecting balances for previous years;
D 6.303.05.830 – K 6.205.81.660 in the amount of 44,000 rubles. – with this posting, the debt to the budget authority was adjusted downward to clarify the balance to be returned;
D 6.303.05.830 – K 6.201.11.610 – when transferring collection amounts.

Reflection of the return of subsidies and receivables from previous years in the accounting and reporting of a budgetary (autonomous) institution.

Question:
We ask you to advise on the issue of preparing documents for the return of subsidies from previous years and receivables from previous years. What off-balance sheet accounts are involved in these transactions? Displaying returns in f. 0503737 and f. 0503723?
Reflected transactions for the return of subsidies from previous years and receivables from previous years in accordance with article “Formation of quarterly financial statements of budgetary and autonomous institutions in 2016” .

However, there is an error in the Technical Analysis.

Help me fix the error.

Answer:
As a general rule, receipt (return) of income to account 201 00 (210 03) reflected in parallel on the off-balance sheet account 17 “Receipts of funds to the institution’s accounts” (clause 365 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). Transfer (payment) of funds from account 201 00(210 03) and the restoration of payments is reflected in parallel on account 18 “Removal of funds from the institution’s accounts”(clause 367 of Instruction No. 157n).

In a programme "1C: Public Institution Accounting 8" receipt of income is reflected in the debit of account 17 according to income codes, return of income is reflected in the credit of account 17 according to the same income codes. Payments are reflected on the credit of account 18 according to expense codes, restoration of expenses - on the debit of account 18 according to the same expense codes.

In the current version of Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n, paragraph 44.1 does not contain such recommendations, since this provision was included by Order of the Ministry of Finance of Russia dated March 1, 2016 No. 16n in Instruction No. 157n (subparagraph “a” of paragraph 2.3). According to paragraph 2 of paragraph 365 of Instruction No. 157n count 17“Receipts of funds to the institution’s accounts” applies"And for the accounting institutions operations for the return of receivables for expenses of previous years".

By analogy, in the accounting policy of the institution, it can be stated that account 18 “Disposals of funds from the accounts of the institution” is used to reflect the return of last year’s subsidies, since there is no other analytical indicator by which it is possible to distinguish the turnover of the return of income of the current year from the return of income of previous years.

To draw up a Report on the institution’s execution of its financial and economic activity plan (f. 0503737), the regulated report “1C: Public Institution Accounting 8” is used. F. 0503737, Report on the implementation of the FHD plan (valid from 01/01/2016) Rule 737 (2016).

Rule 737 (2016) provision is made for reflection in line 591 of the Report (f. 0503737) of turnover for the restoration of accounts receivable from previous years (restoration of cash expenses of previous years), recorded as the debit of account 17 by type of expense, as well as reflection in line 592 of the Report (f. 0503737) of turnover for return the balances of subsidies from previous years, taken into account on the credit of account 18 under the items of the analytical group of the subtype of income, lines 950, 910 in section 4 are similarly formed, and in sections 1 and 2 these turnovers are not taken into account.

To compile the Institution's Cash Flow Report (f. 0503723) in the 1C: Public Institution Accounting 8 program, a regulated report is used" F. 0503723, Statement of cash flows of the institution". To automatically complete a report based on accounting data in 2016, use Rule 723.

Rule 723 provision is made for reflection in line 421 of the Report (f. 0503723) of turnover for the restoration of accounts receivable from previous years (restoration of cash expenses of previous years), recorded as the debit of account 17 by type of expense, as well as reflection in line 422 of the Report (f. 0503723) of turnover for return balances of subsidies from previous years, recorded on the credit of account 18 under the items of the analytical group of the income subtype.

Accounting for budget subsidies provided to the institution

By virtue of the provisions of Art. 78.1 of the Budget Code of the Russian Federation, the budgets of the budgetary system of the Russian Federation provide for subsidies to budgetary and autonomous institutions for the financial support of their implementation of state (municipal) tasks, calculated taking into account standard costs for the provision of state (municipal) services to individuals and (or) legal entities and standard maintenance costs state (municipal) property. Subsidies are recorded using activity type code 4. In addition, subsidies may be provided from the budgets of the budgetary system of the Russian Federation to budgetary institutions for other purposes (subsidies are recorded using activity type code 5). To receive budget subsidies, an agreement is concluded between the institution and the executive body performing the functions of the founder. Explanations for reflecting accruals on income and receipts of budget subsidies in accounting accounts were given in Letter of the Ministry of Finance of the Russian Federation dated September 18, 2012 No. 02-06-07/3798. Most recently, the Ministry of Finance issued a letter in which it explained the procedure for institutions to account for subsidy amounts and return the unused balance of subsidies subject to return to the budget (Letter of the Ministry of Finance of the Russian Federation dated 04/01/2016 No. 02-06-07/19436).

According to the norms of paragraphs 93 and 94 of Instruction No. 174n, the following accounting entries are made for account 0 205 00 000 “Calculations of income” within the framework of the received amounts of budget subsidies:

Accrual of income in the amount of the subsidy provided for the implementation of a state (municipal) task to the personal account of a budgetary institution

Receipt of income in rubles to the personal account of a budgetary institution

The accrual of income for a subsidy provided in the manner established by the legislation of the Russian Federation to a budgetary institution for other purposes in the amount of expenses confirmed by the report, the financial source of which was the specified subsidy, is reflected on the basis of an accounting certificate (f. 0504833), drawn up in accordance with the report on the subsidy for other purposes.

Accrual of income amounts.

According to the Ministry of Finance, set out in Letter No. 02-06-07/19436 dated 04/01/2016, the accrual of income in the amount of budget subsidies for the implementation of state (municipal) tasks is reflected in the accounting of the institution as deferred income on the basis of agreements concluded between the institution and the founder , and the following is written:

Debit account 4 205 30 000 “Calculations for income from the provision of paid work and services.”

Account credit 4,401 40,130 “Deferred income from the provision of paid services.”

Recognition as income of the current (reporting) period of previously accrued income for future periods in the amount of subsidies for the implementation of a state (municipal) task is reflected upon the date of provision of the subsidy in accordance with the terms of the agreement, regardless of the fact of transfer of the subsidy for the implementation of a state (municipal) task and is reflected as follows :

Account debit 4 401 40 130 “Deferred income from the provision of paid services”

Account credit 4 401 10 130 “Income from the provision of paid services”

For reference:

According to the norms of paragraph 301 of Instruction No. 157n, account 401 40 “Deferred income” is intended to account for the amount of income under agreements on the provision of budget subsidies in the next financial year (years following the reporting year), including for other purposes, as well as for the implementation capital investments in capital construction projects of state (municipal) property and the acquisition of real estate objects in state (municipal) property.

Instruction No. 174n as amended by Order of the Ministry of Finance of the Russian Federation dated December 31, 2015 No. 227n does not contain provisions on the use of account 4 401 40 130 “Deferred income from the provision of paid services” when calculating income within the amount of subsidies received by the institution for the performance of state (municipal) tasks . The draft order of the Ministry of Finance on introducing further changes to the provisions of this instruction, now posted on the website for public discussion, also does not provide for the use of this account to reflect the accounting of subsidy income.

Here I would like to draw the readers’ attention to the phrase contained in the Letter of the Ministry of Finance of the Russian Federation dated 04/01/2016 No. 02-06-07/19436: upon the date of provision of the subsidy in accordance with the terms of the agreement, regardless of the fact of transfer of the subsidy for the implementation of state (municipal) assignments, the accrual of income for the current (reporting) financial year in the amount of subsidies for the implementation of a state (municipal) assignment is reflected in the debit of account 4,205 30,000 “Calculations for income from the provision of paid work, services” and the credit of account 4,401 10,130 “Income from the provision of paid services."

Thus, in fact, the Ministry of Finance allows two options for reflecting the accrual of income amounts within the framework of subsidies received by the institution.

With regard to targeted subsidies, such confusion does not arise, since income from such subsidies is accrued after a report on the expenditure of targeted subsidy amounts is compiled and approved.
Subsidies allocated to an institution are reflected as deferred income when an agreement to provide a subsidy is concluded at the end of the financial year for the next year (for example, an agreement to provide a subsidy to fulfill the founder’s assignment for 2017 was concluded between the institution and the executive body performing the functions founder in December 2016). In this case, the amounts of subsidies will actually be received in 2017, and in December 2016, on the date of signing the agreement, the institution reflects the amounts of income planned for receipt in 2017 as deferred income. In the event that an agreement on the provision of a subsidy for the fulfillment of the founder’s task is concluded in the current financial year and in the same year the institution will be allocated subsidies from the budget (for example, in January 2015, an agreement on the provision of subsidies for 2016 is concluded between the founder and the institution), in In accounting, the amount of subsidies will be reflected as income of the current period.

Return of unused balances of subsidies.

Article 4 of the Federal Law of November 3, 2015 No. 301-FZ amended Part 17 of Art. 30 of the Federal Law of 05/08/2010 No. 83-FZ, providing that federal laws, laws of constituent entities of the Russian Federation, municipal legal acts of representative bodies of municipalities may provide for the return of the subsidy to the appropriate budget of the balance of the subsidy for the implementation of state (municipal) tasks, respectively, by federal budgetary institutions , budgetary institutions of a constituent entity of the Russian Federation, municipal budgetary institutions in the amount corresponding to the unachieved indicators of the state (municipal) assignment by these institutions.

According to Art. 5 of the Federal Law of November 3, 2015 No. 301-FZ funds in the amount of the balances of subsidies provided in 2015 to federal budgetary and autonomous institutions for financial support for the implementation of state tasks for the provision of public services (performance of work), formed in connection with the failure to achieve the indicators established by the state task , characterizing the volume of public services (work), are subject to return to the federal budget in the manner established by the Government of the Russian Federation.

Decree of the Government of the Russian Federation dated December 28, 2015 No. 1456 “On measures to implement the Federal Law “On the Federal Budget for 2016” (clause 33) provides that in accordance with Part 2 of Art. 5 of the Federal Law of November 3, 2015 No. 301-FZ, federal budgetary and autonomous institutions, until July 1, 2016, ensure the return to the federal budget of funds in the amount of the balances of subsidies provided to them in 2015 for financial support for the implementation of government tasks for the provision of public services (performance of work ), formed in connection with the failure to achieve the indicators established by the state task, characterizing the volume of public services (work), on the basis of a report on the implementation of the state task, submitted to the bodies exercising the functions and powers of the founders in relation to federal budgetary or autonomous institutions.

Thus, from all that has been said, we can conclude that federal legislation obliges budgetary institutions to return the balance of subsidies only if they fail to achieve the indicators established by the founder as part of the state assignment. To resolve this issue, we advise budgetary institutions of constituent entities of the Russian Federation and municipalities to turn to regulations issued at the appropriate level. If an institution has fulfilled the founder’s assignment at the end of the year and has unspent amounts of subsidies remaining, there is no requirement in federal legislation to return the subsidy to the budget. Perhaps such a requirement is contained in the regulatory acts of individual constituent entities of the Russian Federation or municipalities, although usually the regulatory acts of the constituent entities of the Russian Federation and municipalities of the Russian Federation copy the provisions of federal documents.

From the explanations of the Ministry of Finance, presented in Letter No. 02-06-07/19436 dated 04/01/2016, it follows that the financial department identifies several grounds for the return of subsidies:

return of the balance of subsidies allocated for the implementation of the founder’s assignment, formed in connection with the institution’s failure to achieve the indicators established by the state (municipal) assignment characterizing the volume of state (municipal) services (work);
return of the balance of unspent amounts of targeted subsidies;
return of the balance of targeted subsidies in the event of violations in the expenditure of targeted subsidies identified during the audit.

When reflecting the return of the unused balance of the amount in the subsidy accounting, account 0 303 05 000 “Calculations for other payments to the budget” is used. Please note that a draft order has been posted on the Ministry of Finance website, which will amend Instruction No. 174n. The project provides for a posting to return balances of subsidies to budget revenue by using account 0 303 05 000 “Calculations for other payments to the budget.”

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Most recently, the Ministry of Finance issued a letter in which it explained the procedure for institutions to account for subsidy amounts and their unused balance to be returned to the budget

08.06.2016

By virtue of the provisions of Art. 78.1 BC RF inThe budgets of the budgetary system of the Russian Federation provide for subsidies to budgetary and autonomous institutions for financial support for the implementation of state (municipal) tasks by them, calculated taking into account the standard costs for the provision of state (municipal) services by them to individuals and (or) legal entities and the standard costs for maintaining the state (municipal) property. Such subsidies are recorded using activity type code 4. In addition, subsidies may be provided from the budgets of the budget system of the Russian Federation to budgetary institutions for other purposes (such subsidies are recorded using activity type code 5). To receive subsidies, an agreement is concluded between the institution and the executive body performing the functions of the founder. Explanations for reflecting accruals on income and receipts of subsidies in accounting accounts were given in Letter of the Ministry of Finance of the Russian Federation dated September 18, 2012 No.02-06-07/3798. Most recently, the Ministry of Finance issued a letter in which it explained the procedure for institutions to account for subsidy amounts and return the unused balance of subsidies subject to return to the budget (Letter of the Ministry of Finance of the Russian Federation dated 04/01/2016 No. 02-06-07/19436). The correspondence of accounts contained in this letter differs significantly from that currently used by institutions and established by clause 93 of Instruction No. 174n. We will talk about the provisions of this letter in the article.

According to the norms of clauses 93 and 94 of Instruction No. 174n, the following accounting entries are made for account 0 205 00 000 “Calculations of income” within the framework of the received subsidies:


Accrual of income in the amount of the subsidy provided for the implementation of a state (municipal) task to the personal account of a budgetary institution
Receipt of income in rubles to the personal account of a budgetary institution
The accrual of income for a subsidy provided in the manner established by the legislation of the Russian Federation to a budgetary institution for other purposes in the amount of expenses confirmed by the report, the financial source of which was the specified subsidy, is reflected on the basis of an accounting certificate (f. 0504833), drawn up in accordance with the report on the subsidy for other purposes.

ACCRUAL OF INCOME AMOUNT

According to the Ministry of Finance, set out in Letter No. 02-06-07/19436 dated 04/01/2016, the accrual of income in the amount of subsidies for the implementation of a state (municipal) task is reflected in the accounting of the institution as deferred income on the basis of agreements concluded between the institution and the founder, in this case the following entry is made:

Debit account 4 205 30 000 “Calculations for income from the provision of paid work and services”

Account credit 4 401 40 130 “Deferred income from the provision of paid services”

Recognition as income of the current (reporting) period of previously accrued income for future periods in the amount of subsidies for the implementation of a state (municipal) task is reflected upon the date of provision of the subsidy in accordance with the terms of the agreement regardless of the fact of transfer of a subsidy for the implementation of a state (municipal) task and is reflected as follows:

Account debit 4 401 40 130 “Deferred income from the provision of paid services”

Account credit 4 401 10 130 “Income from the provision of paid services”

For reference

According to the norms of paragraph 301 of Instruction No. 157n, account 401 40 “Deferred income” is intended to account for the amount of income under agreements on the provision of subsidies in the next financial year (years following the reporting year), including for other purposes, as well as for the implementation of capital investments in capital construction projects of state (municipal) property and acquisition of real estate objects in state (municipal) property.

Here I would like to draw the readers’ attention to the phrase contained in the Letter of the Ministry of Finance of the Russian Federation dated 04/01/2016 No. 02-06-07/19436: Pupon the date of provision of the subsidy in accordance with the terms of the agreement, regardless of the fact of transfer of the subsidy for the implementation of the state (municipal) task<…>accrual of income for the current (reporting) financial year in the amount of subsidies for the implementation of state (municipal) tasks is reflected in the debit of account 4,205 30,000 “Calculations for income from the provision of paid work, services” and the credit of account 4,401 10,130 “Income from the provision of paid services »

Thus, in fact, the Ministry of Finance allows two options for reflecting the accrual of income amounts within the framework of subsidies received by the institution. Subsidies allocated to an institution are reflected as deferred income when an agreement to provide a subsidy is concluded at the end of the financial year for the next year (for example, an agreement to provide a subsidy to fulfill the founder’s assignment for 2017 was concluded between the institution and the executive body performing the functions founder in December 2016). In this case, the amounts of subsidies will actually be received in 2017, and in December 2016, on the date of signing the agreement, the institution reflects the amounts of income planned for receipt in 2017 as deferred income. In the event that an agreement on the provision of a subsidy for the fulfillment of the founder’s task is concluded in the current financial year and in the same year the institution will be allocated subsidies from the budget (for example, in January 2015, an agreement on the provision of subsidies for 2016 is concluded between the founder and the institution), in In accounting, the amount of subsidies will be reflected as income of the current period.

With regard to targeted subsidies, such confusion does not arise, since income from such subsidies is accrued after a report on the expenditure of targeted subsidy amounts is compiled and approved.

REFUND OF UNUSED BALANCE OF SUBSIDIATION AMOUNTS

Article 4 of the Federal Law of November 3, 2015 No. 301-FZ amended Part 17 of Art. 30 of the Federal Law of 05/08/2010 No. 83-FZ, providing that federal laws, laws of constituent entities of the Russian Federation, municipal legal acts of representative bodies of municipalities may provide for the return to the appropriate budget of the balance of the subsidy for the implementation of state (municipal) tasks, respectively, by federal budgetary institutions, budgetary institutions of a constituent entity of the Russian Federation, municipal budgetary institutions in the amount corresponding to the unachieved indicators of the state (municipal) assignment by these institutions.

Thus, from all that has been said, we can conclude that federal legislation obliges budgetary institutions to return the balance of subsidies only in case of failure to achieve the indicators established by the founder within the framework of the state task. To resolve this issue, we advise budgetary institutions of constituent entities of the Russian Federation and municipalities to turn to regulations issued at the appropriate level. If an institution has fulfilled the founder’s assignment at the end of the year and has unspent amounts of subsidies, there is no requirement in federal legislation to return them to the budget. Perhaps such a requirement is contained in the regulatory acts of individual constituent entities of the Russian Federation or municipalities, although usually the regulatory acts of the constituent entities of the Russian Federation and municipalities of the Russian Federation copy the provisions of federal documents.

return of the balance of subsidies allocated for the implementation of the founder’s assignment, formed in connection with the institution’s failure to achieve the indicators established by the state (municipal) assignment characterizing the volume of state (municipal) services (work);
return of the balance of unspent amounts of targeted subsidies;
return of the balance of targeted subsidies in the event of violations in the expenditure of targeted subsidies identified during the audit.

When reflecting the return of the unused balance of the subsidy amount, account 0 303 05 000 “Calculations for other payments to the budget” is used in accounting. Please note that a draft order has been posted on the Ministry of Finance website, which will amend Instruction No. 174n. The project provides for a posting to return balances of subsidies to budget revenue by using account 0 303 05 000 “Calculations for other payments to the budget.”

FAILURE TO COMPLETE THE FOUNDER'S TASKS


Deferred income has been accrued in the amount of the subsidy allocated to fulfill the founder’s assignment	130 4 205 31 560	130 4 401 40 130
Income of future periods is recognized as income of the current (reporting) period	130 4 401 40 130	130 4 401 10 130
Accrued income from subsidies allocated to fulfill the founder’s assignment	130 4 205 31 000	130 4 401 10 130
Funds have been received in the form of subsidies (the transaction is performed for each transfer of funds)	510 4 201 11 000	130 4 205 31 000
Debt has been accrued for the return to budget revenue of the balances of subsidies provided for financial support for the implementation of state (municipal) tasks	130 4 401 10 130	130 4 303 05 000
Remaining amounts of subsidies are transferred to budget revenues	130 4 303 05 000	610 4 201 11 000

Example 1

In January 2015, the budgetary institution entered into an agreement to provide a subsidy amount for 2015 to complete the founder’s task in the amount of 3,000,000 rubles. At the end of the year, the indicators that were set in the state task were not achieved by the institution. The balance of the unspent subsidy amount is RUB 560,000. returned to budget revenue in April 2016.

In accounting, operations to return the unspent balance of the subsidy amount to budget revenue will be reflected as follows.

			Amount, rub.
Income accrued in the amount of the subsidy allocated to fulfill the founder’s assignment
Funds have been received in the form of a subsidy (the transaction is performed for each transfer of funds)
Debt has been accrued for the return to budget revenue of the balance of the subsidy provided for financial support for the implementation of the state (municipal) task
The remainder of the subsidy amount is transferred to budget revenues

RETURN OF THE UNSPENT BALANCE OF TARGET SUBSIDIES


	510 5 201 11 000	130 5 205 31 000
Accrued income received from the amounts of targeted subsidies on the basis of a report on the expenditure of targeted funds, signed by the founder	180 5 205 81 000	180 5 401 10 180
	180 5 205 81 000	180 5 303 05 000
	180 5 303 05 000	610 5 201 11 000
If a decision is made that the institution has a need for targeted funds (if the balance of funds was not transferred to the budget), the following accounting entries are made
reduction of debt to the budget	180 5 303 05 000	180 5 205 81 000
receipt of targeted subsidy funds from returns from the budget	510 5 201 11 000	180 5 205 81 000

In our opinion, if an institution returned the amount of a targeted subsidy to budget revenue in 2016, bypassing account 0 303 05 000 “Settlements for other payments to the budget” due to the lack of appropriate clarifications from the Ministry of Finance on the use of this account in such a situation, then the institution should:

guided by clause 18 of Instruction No. 157n, reverse the entry reflecting the return of the balance of the subsidy to budget revenue;
reflect the return of the unused balance of the subsidy amount in accounting as provided for in Letter of the Ministry of Finance of the Russian Federation dated 04/01/2016 No. 02-06-07/19436.

At the end of 2015, the institution had a balance of targeted subsidies in the amount of 210,000 rubles. These funds were transferred to budget revenue in March 2016 (account debit 5,205 81,560 account credit 5,201 11,610). In connection with the release of Letter No. 02-06-07/19436 of the Ministry of Finance of the Russian Federation dated April 1, 2016, the institution made corrective entries and reflected in the accounting the return of the balance of the targeted subsidy amounts through account 5,303,05,000“Calculations for other payments to the budget”:

			Amount, rub.
Return of the unused balance of the targeted subsidy
Using the “red reversal” method, the entry reflecting the return of the balance of the target subsidy amount was reversed
Reflects the amount of debt to return the unused balance of the target subsidy amount
The balance of unused target amounts was transferred to the founder

RETURN OF THE REMAINDER OF THE TARGET SUBSIDY IN CASE OF INVENTIONS IN THE SPENDING OF FUNDS


Funds received in the form of a targeted subsidy	510 5 201 11 000	130 5 205 31 000
Accrued income received from the amounts of targeted subsidies on the basis of a report on the expenditure of targeted funds, signed by the founder (the operation is carried out for the full amount of subsidies spent and reflected in the report)	180 5 205 81 000	180 5 401 10 180
A debt has been accrued for the return to budget revenue of the remaining amounts of unused subsidies, the expenditure of which was violated	180 5 401 10 180	180 5 303 05 000
Fund balances transferred to budget revenues	180 5 303 05 000	610 5 201 11 000

Let's summarize (according to Letter of the Ministry of Finance of the Russian Federation dated 04/01/2016 No. 02-06-07/19436):

1) income received in the amount of subsidies for the implementation of a state (municipal) task is reflected in the accounting of the institution as deferred income (debit to account 4,205,30,000 and credit to account 4,401,40,130 under agreements on the provision of subsidies in the next financial year (years, following the reporting one));

2) when reflecting the return of the unused balance of the subsidy amount, account 0 303 05 000 “Calculations for other payments to the budget” is used in accounting;

3) the balance of the subsidy amount can be returned on the following grounds:

a) due to the institution’s failure to achieve the indicators established by the state (municipal) task characterizing the volume of state (municipal) services (work);

b) partial expenditure of targeted subsidies;

c) detection during the inspection of violations in the expenditure of targeted subsidy amounts;

4) correspondence of invoices regarding the receipt of subsidy amounts and the return to the budget of the unspent balance of the subsidy amount are given in the specified letter.

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

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.

Publishing house Ayudar

For subsidies received by a government agency for specific purposes, proper registration and accounting is important. This will help avoid a serious violation - misuse of budget funding. We tell you how to correctly draw up an application, an agreement with the founder, and generate information about targeted subsidies.

Let's consider the rules for recording in accounting the accrual, receipt and expenditure of funds allocated by the founder, as well as the return of unused balances.

Subsidy code for other purposes 2018

Funding received by budgetary and autonomous institutions can be divided into two categories:

Funds allocated for the implementation of government tasks, calculated taking into account standard costs for the provision of government services.
Funds provided for certain purposes on the basis of Article 78.1 of the Budget Code of the Russian Federation. Their amount does not depend on the volume of services performed. Directions for use are regulated by regulations.

Order of the Ministry of Finance 226n dated December 13, 2017 established codes for targeted subsidies for 2018 allocated from the federal budget. A total of 85 areas of targeted financing are combined into seven groups:

Payments to individuals.
Measures for the maintenance of federal property.
Acquisition of NFA.
Capital investments and other real estate transactions.
Measures for civil defense, emergency prevention and elimination of their consequences.
Measures to protect public health.
Other expenses.

From the list of targeted subsidies for 2018, Order 226 excluded funds to support the activities of the government body performing the functions of the founder. For institutions receiving funds from regional or municipal budgets, the areas of possible targeted funding are approved by local regulations.

Application for a targeted subsidy

In order to receive money for certain purposes, a budgetary or autonomous institution must draw up and send an application to the founder, attaching the necessary calculations and justifications. There is no standardized form for this document. Ministries and other structures in charge of government agencies, by their orders, determine the form of the application, the methods and timing of its submission, the procedure for consideration and approval. The document sent must contain the following details:

application number;
the date of recieving;
year of allocation of targeted funding;
full name, TIN, KPP of the recipient;
type and code of subsidies for other purposes in accordance with the approved lists;
reasons for allocating funds;
information about the financed event or property;
need for funds in rubles;
signatures of the manager and chief accountant.

If within one type of subsidy there is a need to finance several events or real estate objects, the application can be submitted in the form of a list indicating the costs for each item and the total amount.

Violation of legal requirements in relation to targeted subsidies or grants will have a bad impact on the reputation of the institution and its head before the state (municipal) authority that allocated them...

From the magazine article:

Agreement or agreement on the provision of a subsidy for other purposes

Financing of autonomous and budgetary organizations is carried out by the founders in accordance with signed agreements on the allocation of funds. For agreements on targeted subsidies provided from the federal budget, a standard form has been in force since 2017, approved by Order of the Ministry of Finance 197n dated October 31, 2016. It contains the following sections:

The subject of the agreement is the name, purpose and code of the subsidy.
Terms of provision and financial support. The total amount of funding and the amount of annual payments are indicated, but no more than for the period of adoption of the federal budget. The budget classification code is entered according to which the founder, acting as a PBS, received LBOs for subsidies.
Transfer order. The section indicates a personal account opened for an institution in the treasury, or a settlement account with a credit institution.
Interaction and responsibility of the parties. The rights and obligations of the founder and government agency that arise when providing, receiving and using a subsidy are prescribed.
Final provisions. They provide for cases of possible termination or modification of the agreement, validity period, methods of exchanging documents, etc.
Payment details and signatures of the parties.

Local authorities develop their own standard forms or use one approved by the Ministry of Finance. The agreement provides a number of annexes: a list of subsidies, a transfer schedule, and a report on use. If changes are necessary, an additional agreement is drawn up.

List of targeted subsidies for 2018

State authorities performing the functions of founders annually approve a list of subsidies relevant to their field of activity. The form for this document (0501015 according to OKUD) was approved by the Ministry of Finance in order 140n dated December 27, 2013 in Appendix 3 and contains the following details:

name of the founder;
name of the financial authority maintaining personal accounts for transactions with target funds;
budget level;
name of the subsidy;
subsidy code for other purposes 2018;
consumable KBK, to accurately determine the code, use ;
name, date and number of the regulatory act on the basis of which funds are allocated.

A copy of the document is received by the financial authority, which will conduct transactions on personal accounts for targeted funds.

Accounting for subsidies for other purposes by a budgetary institution

In accounting for budgetary institutions, the following are used to conduct operations with funds allocated for specific purposes:

code for the type of financial security “5” in accordance with clause 21;
KOSGU 183 based on the edition dated June 22, 2018;
the corresponding balance sheet accounts from Appendix No. 1.

Accounting entries for the acceptance and fulfillment of monetary obligations for targeted subsidies are shown in the table.

Calculation of subsidies for other purposes

Income from receiving a targeted subsidy is accrued in the amount of expenses incurred by the institution. A report on the use of funds for their intended purpose is the basis for accounting entries.

Information on operations with targeted subsidies 2018

No later than ten days from the moment of signing the agreement with the founder, the government agency must generate a document “Information on operations with targeted subsidies.” Form 0501016 for OKUD is given in Appendix No. 1 to Order of the Ministry of Finance 226n. The title section contains the names of the recipient organization, founder, and financial authority. The tabular section for each concluded agreement indicates:

name and code of the subsidy;
date and number of the agreement;
analytical codes of receipts (income subtype code) and payments (expense type code);
the amount of the balance of target funds allowed for use;
the amount of returned receivables from previous years allowed for use;
the amount of planned revenues in the current financial year;
expected payments.

If an organization is provided with several subsidies, they are included in one form approved by the founder. For recipients of targeted funds from the federal budget, information is generated in the system. Specialists of the financial authority (treasury), who open personal accounts and provide treasury support, check the availability of the types of subsidies specified in the information in the list approved for the financial year.

Act of targeted use of subsidies

Control over the expenditure of funds allocated for other purposes is carried out by the founder and state financial control bodies. Ministries and departments approve methodological recommendations for calculating target performance indicators for providing subsidies in various fields of activity. The agreements provide for the right of the founder to request from the recipient organization one-time and periodic reports on the expenditure of funds.

Based on the results of the work of the regulatory authorities, an inspection report is drawn up containing the following information about the control event:

basis for holding;
target;
object and period of inspection;
list of applicable regulations;
the validity and legality of the allocation of targeted funding;
analysis of the use of funds received by area;
conclusions and recommendations.

The most serious violation that an audit can reveal is misuse. This is the acquisition of goods, works and services that do not correspond to the purposes of the subsidy specified in the agreement. For an organization, the amount of a fine for such a violation ranges from 5% to 25% of the amount spent for other purposes.

Return of the current year's targeted subsidy

If, after making all the necessary expenses, there are target funds left on the personal account that should be returned to the founder, a posting is made.

Return of targeted subsidies from previous posting years

The procedure for reflecting the transfer of targeted funds for previous years into budget revenue is determined in the letter of the Ministry of Finance of the Russian Federation dated 04/01/2016 No. 02-06-07/19436. Accounting entries are generated depending on the reason for the return:

there are unused funds in the personal account;
misuse identified.

If at the beginning of the year the balance sheet of a government institution reflects the balance of funds in account 520581000, the following entries are made.

If misuse of the allocated subsidy is detected and a decision is made to return it, this operation is formalized with the following transactions.