Public sector. New rules for accounting for property transferred for personal use of employees

Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n “On amendments to the order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies state extra-budgetary funds, state academies of sciences, state (municipal) institutions and the Instructions for its application" (hereinafter - Order 89n) introduced a new off-balance sheet account 27 "Material assets issued for personal use to employees (employees)". The account is intended to account for property issued by an institution for personal use to employees for the performance of their official (official) duties, in order to ensure control over its safety, intended use and movement. In accordance with the explanations given during the study, in this account, in addition to inventories, fixed assets (in our case - cell phones, altimeters, sling cutters) issued to employees should be taken into account, without writing them off from the balance sheet account 101 00. When will this provision be implemented? in "1C: Public Institution Accounting 8"?

In the program “1C: Accounting of a public institution 8”, for all accounts of account 101 00 “Fixed Assets”, analytical accounting is maintained not only for fixed assets, but also for centers of financial responsibility - financially responsible persons and storage locations (responsible departments) - see Fig. . 1.

When issuing fixed assets for use, including for personal use, in the document “ Internal movement of fixed assets and intangible assets» the recipient of the property is indicated - the employee for whose personal use the property is transferred (Fig. 2).

When posting a document, accounting records are generated for the change of MOL (CMO).

In reporting, property is reflected according to the CMO to which it was transferred.

If OS is not debited from account 101 00, why should it also be taken into account on account 27? Letter of the Ministry of Finance of Russia dated December 19, 2014 No. 02-07-07/66918 communicated Methodological recommendations for the transition to new provisions of the instructions for the application of the Unified Chart of Accounts for government bodies (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 August 29, 2014 No. 89n, hereinafter referred to as Methodological Recommendations.

In the Methodological Recommendations accounting records for acceptance to balance sheet accounting in accordance with Amendments 157n of assets not previously taken into account when forming the balance sheet of an institution (registration of objects not listed on the balance sheet, including those recorded on off-balance sheet accounts) that must be reflected in accounting by December 31, 2014. In particular, paragraph 2.5 of the Methodological Recommendations states: “Disposal of inventories that have a standard service life (socks) issued for personal (individual) use to workers (employees) for the performance of their official (official) duties (special clothing, special shoes, uniforms , clothing and footwear, as well as sportswear and shoes, etc.), is reflected in the debit of accounts 0 401 20 272 "Consumption of inventories", 0 109 00 272 "Consumption of inventories in the cost of finished products, works, services" and the credit of the corresponding analytical accounting accounts of account 0 105 00 000 “Material inventories” with simultaneous reflection on the off-balance sheet account 27 “Material assets issued for personal use to employees (employees).”

Corresponding changes have been made to the documents of the program "1C: Accounting of a public institution 8" for accounting for materials both on balance sheet and off-balance sheet accounts - functionality has been added for working with off-balance sheet account 27 "Material assets issued for personal use to employees (employees)", in particular in the document “ Write-off of materials"operation provided" Issue for personal use (401.20.272 (109.00) - 105.00) (posting to account 27) "; in the document " Receipt of materials other"operation provided" Return from personal use (105.00 - 401.10.180, off-balance account 27) ».

In addition, provision is made for the automatic write-off of clothing property issued for personal use to employees before December 31, 2014, from account 105 00 and acceptance for accounting into account 27 when transferring data from the 1C: Clothing Allowance 8 program to the 1C: Public Institution Accounting 8 program "

It should be noted that the Methodological Recommendations do not contain a requirement to reflect on account 27 the cost of fixed assets issued for personal (individual) use to employees to perform their official duties. Therefore, 1C has no basis for automatically generating accounting entries for account 27 when issuing fixed assets for use for personal use by employees.

Off-balance sheet account 27 “Material assets issued for personal use to employees (employees)” takes into account property issued by the institution for personal use to employees for the performance of their official (official) duties.

This property is accounted for in off-balance sheet account 27 in order to ensure control over its safety, intended use and movement (Table 194).

In our opinion, it is recommended to establish a list (list) of material assets that are allowed to be issued for personal use to employees of an institution in the accounting policy of the institution.

Analytical accounting for off-balance sheet account 27 is maintained in the Card of quantitative and total accounting of material assets (f. 0504041) in the context of users of property, its location, by type of property, its quantity and value.

Acceptance of property items into off-balance sheet account 27 is carried out on the basis of the primary accounting document at book value.

The disposal of property objects from off-balance sheet account 27 is carried out on the basis of the primary accounting document at the cost at which the objects were previously accepted for off-balance sheet accounting. That is, disposal is carried out at book value.

Table 194

Accounting records

on accounting of material assets issued for personal use

More on the topic 18.25. Material assets issued for personal use to employees:

1. 11.3. Checking the safety of material assets and the condition of the warehouse
2. 11.4. Audit of operations on the movement of material assets and the correctness of their assessment
3. 11.5. Audit of operations for the use of material assets in production
4. 11.8. Checking the completeness and quality of inventories of inventory items and reflecting their results in accounting
5. Chapter 11. Accounting for operations for the centralized supply of material assets to institutions on a budget

The new version of the Instruction, approved (hereinafter referred to as the Instruction), provides for the requirement for mandatory off-balance sheet accounting of material assets issued for personal use to employees of public sector organizations for the performance of their official duties. This version of the Instructions has been in effect since November 16, 2014. Until this moment, at the federal level there were no unified rules for accounting for property transferred for personal use to employees, approved by a regulatory legal act. The issue was resolved by including relevant provisions in the accounting policy of the state (municipal) institution (taking into account the requirements of the body exercising the functions and powers of the founder). At the same time, in a number of cases, the balance sheet continued to include both fixed assets transferred for personal use (worth more than 3,000 rubles) and inventories.

Let us remind you that the indicators of accounting (budget) reporting for 2014 must be formed taking into account the new provisions of the Instructions, as well as taking into account the Methodological recommendations communicated.

According to the new edition of the Instructions, such property, in order to ensure control over its safety, intended use and movement, is subject to accounting in off-balance sheet account 27 “Tangible assets issued for personal use to employees (employees)” ().

The current regulatory legal acts governing accounting issues in public sector organizations do not contain instructions on how the concept of “personal use” should be interpreted. Accordingly, this problem must be resolved in the accounting policy. Property issued for personal use and subject to accounting on account 27 must include property that meets the following criteria:

1

the property is subject to issue to the employee in connection with the performance of duties for a certain position;

2

the right to receive property, as well as quantitative and qualitative standards of security are established by the relevant local regulatory act of the public sector organization;

3

the property is not “under the control” of any financially responsible persons - that is, as a rule, during the performance of official duties by the relevant employee, it is with this employee, and at other times - outside the territory of the organization - for example, in the place of permanent residence of the employee and etc.

At the same time, neither the Instructions nor the Instructions for the application of Charts of Accounts (approved by Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n "", Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n "", Order of the Ministry of Finance of the Russian Federation dated December 23 2010 No. 183n " ") do not contain requirements for mandatory accounting in account 27, in particular, of the following types of property:

EXAMPLE

Account 27 can account for the following issued to employees holding certain positions for personal use:

• mobile phones, tablet computers, laptops;
• special clothing, special shoes, uniforms, clothing, clothing and footwear, as well as sports clothing and footwear.

• issued to employees for temporary use in connection with any one-time orders or tasks (for example, a phone and laptop issued for the duration of a business trip; special clothing received to perform certain work during the day, etc.);
• located in the premises (offices) of the organization’s employees and directly used by them to perform official duties, but assigned on a permanent basis to financially responsible persons (furniture, office equipment, etc.).

Table 2. Grounds for disposal of property from account 27

In accounting, the disposal of property from the personal use of employees is reflected by reducing the account indicator 27.

The return of property to storage locations is simultaneously reflected in the generally established manner on balance sheet (off-balance sheet) accounts: as an internal movement on account 101 00 (when returning fixed assets worth more than 3 thousand rubles), as an increase in the indicator of off-balance sheet account 21 (when returning fixed assets worth up to 3 thousand rubles inclusive), etc. The disposal of property transferred for personal use due to its write-off is also reflected in balance sheet (off-balance sheet) accounts in the generally established manner.

In accordance with the provisions, analytical accounting for account 27 is carried out in the Card of quantitative and total accounting of material assets (f. 0504041) by the quantity and value of each type of property in the context of:

• users of the property;
• its location.

Anna Shershneva , expert in the "Budget Sphere" direction of the Legal Consulting Service GARANT, adviser to the state civil service of the Russian Federation, 2nd class

Off-balance sheet account 27 included in the Chart of Accounts intended for accounting in budgetary institutions. What is an off-balance sheet account, what values ​​are transferred off-balance sheet to account 27, and how to work with it, we’ll look at this article.

Features of off-balance sheet accounts

Off-balance sheet accounts are characterized by keeping records in a simple form, when the amounts of assets and liabilities taken off the balance sheet are entered only as a credit or only as a debit to the off-balance sheet account; correspondence is not used. Budgetary organizations keep records using their Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157 n, and instructions to it.

You can view the chart of accounts used by the accounting department of a budget organization and familiarize yourself with the current standards for its application in the article.

What are off-balance sheet accounts used in the budget for? Their main goal is the accumulation and preservation of information for prompt and reliable management accounting. To account for and control over values ​​that do not belong to the organization, which the institution uses temporarily, but is responsible for their safety. Section 7 of the instructions for the use of accounts in budget accounting regulates the use of off-balance sheet accounts. It contains a list of values ​​that must be taken into account by the organization, but not as part of balance sheet values. In addition, the institution has the right to expand the list of these values ​​and off-balance sheet accounts if necessary.

What off-balance sheet accounts are used in the accounting of commercial organizations, what documents regulate the accounting procedure for them, see the article.

Using off-balance sheet account 27 in accounting

Off-balance sheet account of budgetary organization 27 is called “Material assets issued for personal use to employees (employees).” It is designed to collect and store information on issued employees:

• branded clothing;
• special uniforms;
• shoes;
• other material property necessary for the organization’s employees to work.

The listed valuables must be transferred to the personal use of the employee specifically for the performance of his official duties. At the same time, the employee must be responsible for the safety of these values. Thus, the main purpose of introducing off-balance sheet account 27— control over property transferred to the employee. These valuables are written off from the balance sheet and must be issued for personal use under the personal responsibility of the employee.

In accounting, the receipt of property for the personal use of an employee is reflected in the debit of account 27, disposal, respectively, in the credit. According to the instructions for budget accounting accounts, values ​​are accepted for accounting in account 27 at their book value, and they are also written off off the balance sheet at this value. The procedure for using account 27, the list of values ​​​​possible for accounting on it must be prescribed in the accounting policy of the organization. It should also indicate a list of primary documents that are generated to transfer valuables to the employee at their disposal, as well as for their disposal from the off-balance sheet account.

The transfer of valuables for personal use must be formalized in compliance with the rules according to which the employee bears individual financial responsibility. When using off-balance sheet account 27, analytical accounting must be organized by type of assets, their users, quantity and value. For the purposes of such accounting, the Card for quantitative and total accounting of material assets is used (form according to OKUD 0504041).

Inventory of budget off-balance sheet accounts

In accounting, the use of off-balance sheet accounts is mandatory. Institutions are required to conduct an inventory of all their property and liabilities to generate reliable information about their financial position. The assets, liabilities and assets listed on the organization's balance sheet are inventoried in the same way and within the same time frame as those on the balance sheet.

For more information on whether it is necessary to inventory property that is off the balance sheet, see the article.

Results

Off-balance sheet account 27“Material assets issued for personal use to employees (employees)” is used in budgetary institutions for accounting and control over material assets transferred to employees to perform their official duties with their help. This accounting must be kept in detail for each type of valuables, separately for employees, quantities and amounts.

Which off-balance sheet accounts are used in the accounting of commercial organizations, what documents regulate the accounting procedure on them, see the article “Rules for maintaining accounting on off-balance sheet accounts.” Using off-balance sheet account 27 in accounting Off-balance sheet account of a budget organization 27 is called “Tangible assets issued for personal use to employees (employees).” It is designed to collect and store information on issued employees:

• branded clothing;
• special uniforms;
• shoes;
• other material property necessary for the organization’s employees to work.

The listed valuables must be transferred to the personal use of the employee specifically for the performance of his official duties. At the same time, the employee must be responsible for the safety of these values.

What is transferred to off-balance sheet account 27?

Attention

Thus, in the situation under consideration, when transferring uniforms for personal (individual) use of employees, the following correspondence can be used: Debit KRB 1 401 20 272 (1 109 00 272) Credit 1 105 35 440 - the transfer of uniforms to employees is reflected on the basis of the Statement of Issue of Materials valuables for the needs of the institution (form 0504210); at the same time, an increase in off-balance sheet account 27 “Material assets issued for personal use to employees (employees).” Please note that on June 2, 2015, Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers” was registered with the Ministry of Justice of Russia accounting ..." (hereinafter referred to as Order No. 52n), which replaces Order No. 173n of the Ministry of Finance of Russia dated December 15, 2010 (hereinafter referred to as Order No. 173n). Order No. 52n has been applied in the formation of accounting policies since 2015.

Reflection on account 27 of fixed assets issued for personal use to employees

Property issued for personal use and subject to accounting on account 27 should include property that meets the following criteria: 1) property is subject to issue to an employee in connection with the performance of duties for a certain position; 2) the right to receive property, security standards (quantitative, qualitative) are established by the relevant legal act (including a local act of a public sector organization); 3) the property is not “under the control” of any materially responsible persons (as a rule, during the performance of official duties by the relevant employee, it is with this employee, and in other times - outside the territory of the organization - at the employee’s place of permanent residence, etc.). In particular, account 27 can account for uniforms issued to employees holding certain positions for personal (individual) use. According to paragraph.

Accounting for material assets issued for personal use (fimina n.v.)

The list of works and categories of workers with whom such contracts can be concluded was approved by Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85. Accounting Operations are reflected in the budgetary accounting of the institution in accordance with the provisions of the following regulations:

• instructions, approved

  by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n);

• instructions, approved by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n (hereinafter referred to as Instruction No. 162n).

To account for uniforms, special clothing and other property issued by an institution for personal use to employees for the performance of their official (official) duties, in order to control its safety, intended use and movement, account 27 is intended (clause 385 of Instruction No. 157n).

Budget accounting: how to accept, issue, move and write off workwear

Material inventories" with simultaneous reflection on off-balance sheet account 27 "Material assets issued for personal use to employees (employees)". Directly in the Methodological recommendations for the transition to new provisions of the Instruction, the requirement to reflect on account 27 the cost of fixed assets issued for personal (individual) ) use by workers (employees) to perform their official (official) duties, so disputes still arise. Please note! On account 27 it is the property that is in the personal use of the employee (employee). Let us give a typical example to distinguish between cases when the value of property is reflected on account 27 and when it is not. Thus, a specialized medical institution provides patients with dressing gowns, slippers, etc. .

Accounting for operations for the issuance of workwear

Is it possible to carry out an inventory for off-balance sheet accounts? Results Off-balance sheet account 27 “Material assets issued for personal use to employees (employees)” is used in budgetary institutions to account for and control over material assets transferred to employees to perform their official duties with their help.

This accounting must be kept in detail for each type of valuables, separately for employees, quantities and amounts. Latest articles Reflecting in accounting returnable production waste (nuances) Act on write-off of low-value and wear-and-tear items Features of tax and accounting of inventories in housing and communal services Order on the commission for write-off of material assets Main reasons for write-off of furniture (tables, chairs, etc.)

Important

Saratov, as a violation, the act of auditing the activities of one of the institutions indicated that according to the institution’s annual financial statements for 2015, there were no material assets on off-balance sheet account 27 as of the end of the reporting period. Thus, a violation of paragraph 385 of Instruction No. 157n was committed. The institution did not keep records of special clothing issued to employees to perform job duties, which, in the opinion of the inspectors, indicated the unreliability of the accounting statements in terms of reflecting the indicators in the Certificate of the presence of property and liabilities in off-balance sheet accounts as of 01/01/2016 to the Balance sheet of account 27 “Material assets issued for personal use to employees (employees).”

Write-off from account 27 in budgetary institutions

Property items are accepted for accounting on account 27 on the basis of the primary accounting document at book value. The disposal of property items from off-balance sheet accounting is carried out on the basis of the primary accounting document at the cost at which the objects were previously accepted for off-balance sheet accounting.
The write-off of materials that have a standard service life (socks) issued for personal (individual) use to employees for the performance of their official (official) duties (working clothes and shoes, uniforms, clothing, etc.) is reflected in the debit of accounts 1,401 20,272 , 1 109 00 272 and to the credit of the corresponding analytical accounting accounts account 1 105 00 000. At the same time, an entry is made for the cost of materials on off-balance sheet account 27.
This is indicated in paragraph 2.5 of the methodological recommendations, communicated by letter of the Ministry of Finance of Russia dated December 19, 2014 No. 02-07-07/66918.

Patients for whose personal use this property is transferred are not employees of the institution. The financially responsible person in this organization of legal relations is the sister-mistress, who does not have this property for personal use.

There is no reason to assign property to an off-balance sheet account 27. Write-off from an off-balance sheet account The disposal of property items from off-balance sheet accounting is carried out on the basis of a primary accounting document at the cost at which the objects were previously accepted for off-balance sheet accounting (clause

385 Instructions No. 157n). When writing off property due to its unsuitability and expiration of its useful life, no questions arise.
A similar procedure for reflecting the transfer of material assets accounted for as part of inventories and issued for personal use to employees (employees), and their further accounting on account 27, is provided for in clause 3.14 of the draft order of the Ministry of Finance of the Russian Federation “On introducing amendments to the order of the Ministry of Finance of the Russian Federation dated December 6, 2010 N 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application.” In accordance with paragraph.
386 Instructions N 157n analytical accounting for account 27 is carried out in the Card of quantitative and total accounting of material assets (f. 0504041) by the quantity and value of each type of property in the context of: - users of the property; - locations of its location. Disposal of property items recorded on the off-balance sheet account 27, is reflected on the basis of primary accounting documents (clause 385 of Instruction No. 157n).