In a budgetary institution, quarterly form 773. Explanations of the Ministry of Finance on the preparation of financial reporting forms

4.6 Sequence of actions when working with forms 0503773 and 0503173? Sequence of actions when working with form 773:

0503773
№
1.		Processing/.. Choose one of 2 methods: “Filling out from form 0503730 of the past and current period” (If form 730 was filled out in the current period and the previous year) or “Filling out from form 0503730 of the past and 0503830 of the current period” (If in the last year the report was filled out form 730, and in the current one 830)
2.
3.
4.	If errors are identified when checking links or reconciliations, it is necessary to reflect the discrepancies in the explanatory note or make changes to the report itself, and then repeat steps 2 and 3.
5.

Sequence of actions when working with form 173:

0503173
№	Institutions maintaining records in BARS.Budget-Online	Institutions uploading data in FC format	Institutions completing the report manually
1.	Menu/Data import/Import from Budget-Online	Menu/Import data from FC format	Processing/.. Choose one of 2 methods: “Filling out from form 0503130 of the past and current period” (If form 730 was filled out in the current period and the previous year) or “Filling out from form 0503130 of the past and 0503230 of the current period” (If in the last year form 130 was filled out in the report, and in the current one 230)
1.1.	Processing/Reconciliation with 0503730 (in case of changing the type of institution)
1.2.	Processing/Reconciliation with 0503773 (in case of changing the type of institution)
2.	Menu/Form Links/Check Internal Form Links
3.	Menu/Form Links/Check Inter-Form Links
4.	If errors are identified when checking links or reconciliations, it is necessary to reflect the discrepancies in the explanatory note or make changes to the report itself, and then repeat paragraphs 2 and 3. (paragraphs 1.1., 1.2., 2 and 3 in case of changing the type of institution)
5.	Submit the report for verification, setting the status of the reporting form to “Checked” (subject to the elimination of all identified errors and/or clarifications on identified discrepancies in the explanatory note)

If there are about 20 errors in intra-form links (For example: “11.34.1 The amount of discrepancy in the Funds table is not equal to the sum of the Sub_FundsAsset table for the account: 10120000” or “Incorrect OKATO 55555555555, Bookkeeping Head should be 000”), you should pay attention to the following:

In the error report, if a discrepancy is indicated with Sub_Provision of services Asset => the specified amount must be entered in the Asset table in the “Reasons for provision of services” tab

Similarly, if the error report indicates a discrepancy with Sub_Provision of services Liability => the specified amount must be entered into the Liability table in the “Reasons for provision of services” tab

(The system has tabs Provision of services / Provision of services reasons and Means / Means reasons they are often confused (with means in case of errors in connections, the principle is the same as with the provision of services)!)

If the assets and liabilities of the balance sheet do not match for reasons. (It should be noted that in “Reasons” the depreciation data (021,022,023) should be entered with a “-” sign)

If the totals are partially not entered in the “Help” tab (it is necessary to take into account that the data is pulled up using codes from the TOP ACTIVE LEVEL directory according to Figure 17.)

Figure 17 – Directory of off-balance sheet accounts

The main financial document of a budgetary institution is the plan of financial and economic activities. From it you can obtain planning data about what sources the institution will live from in a certain period and for what purposes they will be used. The accountant reports to the founder on its performance quarterly. For this purpose, a corresponding form is provided - 737. And, of course, certain rules for filling it out have been approved: what information and where should go into this or that cell.

This report contains information on income received by type, expenses incurred also by type, sources of financing and the return of subsidies from previous years.
Does your 1C database always automatically and correctly fill out a report on the execution of the FHD plan (OKUD form 0503737)? If not, then be sure to read this article, save it in your magic chest with useful information and share with your friends.

During the reporting period, the greatest value for an accountant is time. And in order not to lose it when preparing reporting forms, I propose to talk about how to correctly enter current documents into 1C, so that the report is generated using one “Fill” button.
Within the framework of this article, columns 5 “through personal accounts”, 6 “through bank accounts” and 7 “through the institution’s cash desk” of sections 1 “Institutional income” and 2 “Institutional expenses” will be of greatest interest to us.

How to reflect operations in the program so that these columns are filled out correctly and correspond to reality?
Instruction 33n states that to fill out this report, off-balance sheet accounts 17 and 18 are used, which reflect the movement Money institutions. Postings to these off-balance sheet accounts are generated simultaneously with transactions in which accounts 201.11, 201.13, 201.23, 201.27, 201.34 and 210.03 participate
Based on the names of accounts 17 and 18, we understand that the first of them is used to fill out the “Institutional Income” section, and the second - for the “Institutional Expenses” section.

The relationship between balance sheet/off-balance sheet accounts and the corresponding report columns is shown in the figure. If these conditions are met, then you will not have any difficulties filling out Form 737.

To make things easier to understand, let’s look at an example of accounting for transactions in 1C and see how this information will be reflected in Form 737.

Situation 1. Funding was received from the founder under KFO 4 in the amount of 35,000 rubles.

When a subsidy is received, the accountant, based on a personal account statement and a payment order, must fill out the “Cash Receipt” document with the transaction type “Subsidy Receipt”. It is very important that the account 17.01 is set in the “Debit Account” field.

The result is shown in the figure.

This transaction will be reported on Form 737 in Box 5 of the Income section.

If you have difficulties with where the program inserts values into reports, you can use a hint - right-click on the cell and select “Decipher autofill”. The program will answer the question where the information came from.

When generating the balance sheet for account 17.01, we should see the same amount. If your institution conducts income-generating activities and income is received at the cash desk, SALT is calculated on the account 17.34, if through the terminal - SALT on the account 17.30.

Once funding is received, we will carry out the necessary expenditure transactions.

Situation 2. Payment has been made for consumed electricity in the amount of 25,000 rubles.

In this case, a document “Request for cash expense” must be prepared with the transaction type “Payment to suppliers” or “Cash disposal”.

I am more accustomed to using “ZKR”, since I upload prepared documents from 1C through the menu item “Exchange with treasury systems and bank institutions” from the “Treasury/Bank” section into the SUFD treasury program.

On the “Execution” tab, having received an account statement, I put a tick in the “Paid” field and indicate the date. It is this operation that will help generate the necessary records.

Situation 3. DS were transferred to a bank card for further payment of wages in the amount of 5,000 rubles and a similar amount for issuing an advance against the report.

It is necessary to prepare an “Application for cash (bank card)”, with the help of which the required transactions will be generated.

Cash received from the card will be posted to the cash desk (“PKO”).

Based on the Cash Expenditure Order, payment is made wage from the cash register.

To reflect settlements with accountants, you must register the accounting transaction manually.

After all necessary documents Let's fill out form 737 again and see what picture emerges.

To make it easier to find errors, you need to understand the data from which documents fall into one or another column. In the following figure I tried to schematically reflect this relationship.

And, of course, do not forget to use the decryption of automatic filling of cells that the program itself offers us. Thanks to such tips, we will easily understand which SALT account we need to contact to analyze the information.

The figure shows turnover balance sheet according to the account 18.00 for subaccounts in the context of KEC and KPS. If your institution operates in several financial institutions, it would be logical to add this indicator.

How to set up a statement is shown in the figure below. If an element is missing, it can be easily added using the button of the same name.

Another important point: What should you compare this form with in order to understand whether it is filled out correctly?
Every month, OFK, in which we have personal accounts, provides a report on the status of the personal account. This is a kind of summary of transactions that went through a personal account. The same information is contained in Form 737, so these documents must correspond to each other.
How to check this data?
Columns 4 and 10 of line 700 of Form 737 must be equal to the amount of the balance in the personal account. In the program, enter the beginning balance amount manually.
Next, check the amounts by budget classification codes. For example, the amount according to code 130 from the report on the status of a personal account should be equal to the amount from column 9 on line 040. If on this personal account you have funds taken into account by “2” and “4”, then you need to summarize these values in form 737 for both types of financial support. The situation is similar for expenses, with the only difference being that if you had expenses restored, you need to reduce the values by this amount.

Let us highlight the main idea once again: to check the correctness of filling out form 737, we build the SALT for account 17 or 18 in the context of KFO, KPS, KEK and compare the data with the report.
Upon receipt of the Report on the status of the personal account, we also perform a reconciliation.
And only after that we can submit our report directly to the founder.

It is advisable to conduct such a check on a monthly basis, although this report is submitted at the end of the quarter. With this organization of work it will be much easier to find errors.

Personally, I really enjoy generating reports because they remind me of the jigsaw puzzle games I used to play with as a child. And when all the reports agree, there is a pleasant feeling that the mosaic picture is put together correctly.
I wish you, too, to submit reports with ease and pleasure!

General requirements for budget reporting

The main document containing the requirements for filling out financial reporting forms and submitting them to regulatory authorities by budgetary and autonomous institutions is the corresponding instruction approved by Order of the Ministry of Finance dated March 25, 2011 No. 33n.

State employees prepare financial statements quarterly as of 01.04, 01.07, 01.10 and for the year as of 01.01 and submit them to the higher state founding body. It is possible to submit both on paper and electronically. The reporting submission date is determined by the receiving authority.

Form 723 (or 0503723) was included in the list of reports listed in clause 12 of instruction No. 33n only in 2016 and was submitted for the first time with reporting as of 07/01/2016 (clause 2 of the letter of the Ministry of Finance and the Federal Treasury dated 03/17/2016 No. 02 -07-07/15237, 07-04-05/02-178).

You will find information on how public sector employees should report to the tax service in the article “The procedure for submitting budget reports to the tax office for 2017-2018” .

Reflection of cash flows in accounting accounts

Form 0503723, which is a statement of cash flows (CSF), provides the user with information about how an institution manages its finances. From it you can see the main items of inflow and outflow of the institution's cash flow, which provides grounds for adjusting cash flow management methods. For public sector employees, it is not always relevant to compare profits and the availability of money, however, inspection bodies and other users of reporting can compare the spending of money of similar institutions and identify whether any of them are unreasonable, or find ways to save and redirect flows for other purposes.

In order to correctly fill out the ODDS, complete analytical information is required. For this purpose, off-balance sheet accounts 17 “Receipts of DS to the accounts of the institution”, 18 “Disposals of DS from the accounts of the institution” are used. They are additional to balance sheet accounts 020100000 “Institutional DS” and 021003000 “Settlements with a financial authority for cash DS”. They reflect transactions on all accounts of the institution - bank and personal, which are opened by the financial authority, the movement of cash, as well as money issued from the budget. Analytics is carried out using KOSGU codes. The list of these codes can be found in Appendix 4 of the Instructions on the procedure for applying budget classification, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.

Entries on off-balance sheet accounts are made according to a simple scheme - only debit or only credit. Account 17 records the receipt of DS or the return of these receipts. Receipts are recorded in the debit of the account, returns are also recorded in debit, but with a minus sign. Disposal is shown on the credit of account 18, and the restoration of DS is shown on the credit with a minus sign.

Read about the rules on which accounting in budgetary institutions is based in the material “Rules for maintaining accounting in budgetary organizations” .

Example

For conducting an educational seminar of a narrow focus, a DS was received from the customer in the amount of 150,000 rubles to the account of the budgetary institution. For the seminar, booklets with information on the topic were ordered, which cost 10,000 rubles. The institution paid for them upon receipt.

Description			Amount, rub.
Received DS from the seminar	020121510 “Receipts of the institution’s DS to accounts in a credit institution”	020531660 “Reducing accounts receivable for income from the provision of paid work and services”
Received DS from the seminar	17 “Receipts of DS to the institution’s accounts”
Brochures paid to supplier	030226730 “Increase in accounts payable for other works and services”	020121610 “Disposal of institution’s DS from accounts in a credit institution”
Brochures paid to supplier		18 “Disposal of DS from the institution’s accounts”

Features of filling out form 0503723

The report on form 0503723 consists of 4 sections:

receipts;
disposals;
change in fund balances;
analytical information on disposals.

ODDS for budgetary and autonomous organizations is similar to ODDS for non-governmental organizations in that DS flows are considered by type of activity: current, investment, financial. Also, income and expenses must be shown minus returns. For the convenience of filling out Form 723, an institution can introduce additional analytics on accounts 17, 18, since the report should disclose more detailed information than for KOSGU codes.

To fill out the 1st part of the ODDS, information on account 17 is used. Positive DS flows are deciphered according to the following types.

Type of receipt	ODDS line number	KOSGU code
Current Operations
Property income:		120 (full amount according to code)
interest received
dividends
Income from the provision of paid services (work):		130 (full amount according to code)
subsidies for the implementation of state (municipal) tasks
from reimbursement of institution costs
Proceeds from forced seizure		140 (full amount according to code)
Free receipts from budgets
Gratuitous receipts from supranational organizations and foreign governments		152 (full amount according to code)
Free receipts from international financial organizations		153 (full amount according to code)
Other income:		180 (full amount according to code)
subsidies other than those indicated by code 130

donations
other gratuitous receipts
Investment activities
Proceeds from the sale of non-financial assets:	140 (141 + 142 + 143 + 144)
fixed assets
intangible assets
non-produced assets
inventories
Financial activities
Proceeds from the sale of financial assets:	160 (161 + 162 + 163 + 164)
from the sale of securities, except shares
from the sale of shares and other forms of participation in capital
from repayment of loans and credits
with other financial assets
Proceeds from borrowings:
to attract borrowings in rubles.

To fill out the disposal section, information on account 18 is used. Negative DS flows are deciphered according to the following types:

Type of disposal	ODDS line number	KOSGU code
Current Operations
Disposals for wages and accruals for wage payments:	230 (231 + 232 + 233)
wage
other payments
accruals for wage payments
Disposals for the acquisition of works and services:	240 (241 + 242 + 243 + 244 + 245 + 246)
communication services
transport services
public utilities
rent for use of property
works, property maintenance services
other works, services
Disposals for servicing debt obligations:
attracted borrowings in rubles.
Disposals through gratuitous transfers to organizations:
through transfers to state and municipal organizations	261, not filled in
through transfers to organizations, with the exception of state and municipal organizations
Disposals through gratuitous transfers to budgets and international organizations:
through transfers to supranational organizations and foreign governments
through transfers to international organizations
Social security disposals
through social assistance benefits to the population
through pensions and benefits paid by sector organizations government controlled
Disposals from asset transactions:
due to extraordinary expenses on transactions with assets
Disposals for other expenses
by paying taxes and fees
Investment activities
Disposals for the acquisition of non-financial assets:	320 (321 + 322 + 323 + 324)
fixed assets
intangible assets
non-produced assets
inventories
Financial activities
Disposals from transactions with financial assets:	340 (341 + 342 + 343 + 344)
for the acquisition of securities, except for shares and other forms of participation in capital
for the acquisition of shares and other forms of participation in capital
on provision of borrowings
with other financial assets
Disposals to pay off state (municipal) debt:
to repay borrowings in rubles.
Other disposals

The 3rd section shows how the value of the VA has changed - towards an increase or decrease, as well as the impact of recalculating the VA in foreign currency on their value.

Section 4 is intended for a detailed breakdown of disposals for current and investment activities according to budget classification codes.

See also: “Working chart of accounts for budget accounting for 2018”.

Results

Form 0503723 of budget reporting is quarterly. To fill it out, the accountant must conduct detailed analytics on off-balance sheet accounts 17 and 18, opened in addition to the DS accounting accounts.

Ministry of Education and Science Russian Federation
DEPARTMENT OF BUDGET PROCESS, ACCOUNTING AND REPORTING

LETTER

The Department of Budgetary Process, Accounting and Reporting sends information on the specifics of compiling accounting (budget) reporting of state budgetary and autonomous institutions for 2013.

As recipients of subsidies, institutions prepare and submit financial statements in the forms approved by Order of the Ministry of Finance of the Russian Federation dated March 25, 2011 N 33n in the following composition:

Balance sheet of a state (municipal) institution (f.0503730);

Certificate of availability of property in off-balance sheet accounts (form 0503730 certificate);

Help on conclusion of accounts accounting reporting financial year (f.0503710);

Report on the institution’s implementation of its financial and economic activity plan (f.0503737);

Report on the obligations assumed by the institution (f.0503738);

f.0503721);

Explanatory note to the institution's balance sheet (f.0503760).

The explanatory note is drawn up in sections, including:

Information about the main activities (Table No. 1);

Information on the number of separate divisions (f.0503761);

Information about the results of activities;

Information on the implementation of activities within the framework of subsidies for other purposes and budget investments (f.0503766);

Information on the movement of non-financial assets of the institution (f.0503768);

Information on the institution's receivables and payables (f.0503769);

Information about the financial investments of the institution (f.0503771);

Information on borrowing amounts (f.0503772);

Information on changes in the currency balances of the institution’s balance sheet (f.0503773);

Information about debt for damage caused to property (f.0503776);

Information about the institution’s cash balances (f.0503779);

Information about the specifics of the institution’s accounting (Table No. 4);

Information on the results of internal control measures (Table No. 5);

Information on the inventory (Table No. 6);

Information on the results of external control measures (Table No. 7);

Form "f.0503768 - explanations";

Form "Explanation for f.0503738";

Table "Explanations for f.0503779";

Notification - form 0504805 property (in 2 copies);

Report on the use of subsidies for other purposes.

Please note that the text part of form 0503760 includes information that is not reflected in the tables and forms of the explanatory note, including:

- on measures to improve the skills and retraining of the institution’s specialists;

- O technical condition, efficiency of use, provision of the institution with fixed assets, measures to improve the condition and safety of fixed assets, analysis of the movement of fixed assets during the reporting period;

- other information that had a significant impact on the results of the institution’s activities for the reporting period and characterizes the indicators of the financial statements, which is not reflected in the attached tables and forms.

f.0503760)

1. Changed form 0503761 (it consists of two tables: 0503761-1 and 0503761-2).

In table 0503761-1, column 1 indicates the name parent organization(for example, Shuisky State University), in column 2 the type of institution is indicated - budgetary or autonomous - (selected from the directory), in columns 3-6 - the number of employees, in column 7 - the reasons for the changes.

In table 0503761-2, column 1 indicates the name of a separate division (for example: a branch of the Shuisky State University - Institute of Biology), columns 2-7 are filled in similarly to table 0503761-1.

2. Added forms: "Explanations for form 0503738" , "f.0503768 - explanations."

To provide explanations to columns 10, 11 of form 0503738, the form “Explanations to f.0503738” has been added. The form is filled out by recalculation (conversion type 738-738). After recalculation, columns 4 and 5 are automatically generated from the “Total” line, columns 10 and 11 of form 0503738. Column 6 indicates the reasons for failure to fulfill accepted obligations, indicating the KOSGU. Column 7 indicates the reasons for failure to fulfill accepted monetary obligations, indicating the KOSGU.

Form "0503768 - explanations" is filled in regarding real estate and especially valuable movable property separately for subsidies for government assignments and income-generating activities. The form is filled out according to 4 sections (sub-reports):

4 - real estate;

4 - especially valuable movable property;

2 - real estate;

2 - especially valuable movable property.

In the form, it is necessary to reflect real estate and especially valuable movable property according to the accounting accounts, in column 5, in a generalized, brief way, data on real estate objects, and also in a generalized, brief way about the most significant objects of especially valuable movable property. Form “768 Explanations” has internal checks, and is also linked to Form 0503768 and Form 0503730 regarding the results for real estate and especially valuable movable property.

3. For federal universities added form: Subsidy "Federal Universities Development Program".

When preparing reporting forms, pay attention to the following:

1. In form 0503730, the balance of unused subsidies for other purposes as of 01/01/2014 the financial result is not closed, and is reflected in account 520581000 with a minus sign (see letter of the Ministry of Finance of the Russian Federation dated 04/05/2013 N 02-06-07/11164).

It is not allowed to have indicators with a minus sign for settlement accounts 0 206 00 000 “Settlements for advances issued”, 0 302 00 000 “Settlements for accepted obligations”, 0 304 02 000 “Settlements with depositors”, 0 303 01 000 “Settlements for personal income tax", 0 304 03 000 "Calculations for deductions from wage payments."

2. In form 0503737, planned indicators must be brought into line with income and cash expenses. Indicators with a minus sign in column 10 “Planned assignments not fulfilled” are not allowed.

3. In Information on performance results (f.0503762):

- on subsidies for government tasks are indicated performance results (no more than 2000 characters), including:

Number of students in higher education programs;

- number of students in secondary vocational education programs;

- number of students in further education programs;

- number of graduate students and doctoral students;

- the number of people taking part in the implementation of the main educational programs(VPO, SPO, DPO);

- areas of fundamental and applied research (for example: in the field of education, science, technology, etc.) indicating: the number of research topics, the amount of expenses incurred, information on the implementation of the achieved research results;

- information about the events carried out to organize cultural and recreational work with students, to organize industrial practice; for financial support for the implementation of activities under the program for the development of activities of student associations, under the program strategic development and so on.;

- other information about significant events.

- for subsidies for other purposes, the results of activities are indicated (no more than 2000 characters): subsidy code, purpose of providing funds (for example, payment of scholarships, benefits, etc.), results of activities within the framework of the subsidy, including:

Number of people who received scholarships through subsidies for other purposes;

- the number of young scientists who received grants;

- the number of people who received monetary compensation for the purchase of book publishing products;

- the number of graduate students and doctoral students who received benefits for the purchase of scientific literature;

- quantity teaching staff living in rural areas who received compensation for expenses for living quarters, etc.

4. Form 0503771 “Information on the financial investments of the institution” is formed with the obligatory completion of all columns (column 1-column 6).

5. Form 0503772 “Information on borrowing amounts” is generated with the obligatory completion of all columns.

6. Notice - form 0504805 (property) is drawn up by the amount of changes on account 421006000 (221006000) for the period from 01/01/2013 to 12/31/2013.

Changes in data on account 421006000 (221006000) as a result of the receipt (disposal) of real estate and especially valuable movable property during 2013 are reflected by the institution in correspondence with account 440110172 (240110172) “Income from transactions with assets” as follows:


In the amount of the book value of the received property	4 401 10 172 (2 401 10 172)	4 210 06 660 (2 210 06 660)
In the amount of the book value of the disposed property	Using the "Red Reversal" method 4 401 10 172 (2 401 10 172)	Using the "Red Reversal" method 4 210 06 660 (2 210 06 660)

Attention! The signatures of the head and chief accountant of the institution and the seal are affixed on the “Sender” side.

Form 0504805 (property) is submitted in 2 (two) copies. One copy is kept by the GRBS, the second copy with the signatures of the GRBS is returned to the institution.

Features of filling out annual reporting forms online:

1. To fill out form 0503710, add subreports. In column 1, fill in the account number (for example, for income 240110 and KBK - 180 - selected from the directory)

A summary form is submitted on paper.

2. Form 0503738 - filled out by recalculation (recalculation type 738-737), while in form 0503738 columns 4, 9 will be filled in automatically, columns 5, 7 - to be filled in by the institution!!!

On paper f.0503738 seems similar form 0503737 , i.e. for each type of activity (2, 4, 5, 7).

3. Form 0503766 - when filling out column 2 from the attached directory, column 1 will be filled in automatically after saving.

4. Form 0503771 “Information on financial investments” - when filling out the account number in column 1, columns 3, 4 will be filled in automatically after saving the form.

5. Form 0503768 - section 3 is not filled out.

6. Form 0503769: if completed column 5 in section 1 ("including unrecoverable, overdue debt"), columns 1 and 2 of section 2 filled in automatically. If the amount is to be broken down into several amounts (by year of occurrence), then you need to multiply the lines and make corrections.

7. In form 0503773, column 3 is filled in automatically from columns 7, 8, 9 of form 0503730 as of 01/01/2013. Column 4 of form 0503773 is filled in by recalculation from form 0503730 as of 01/01/2014 (recalculation type 773-730).

8. If there are discrepancies between columns 3 and 4 of form 0503773 ( possible as a result of reorganization measures carried out in 2013) form 0503773 is generated, note - filled out from form 0503773 by recalculation (recalculation type 773-773).

If there are personal accounts opened with the Federal Treasury authorities, 03 “Personal account of the recipient budget funds"(capital construction), 14 "Personal account for accounting for transactions under the transferred powers of the recipient of budget funds" annual reporting for 2013 is being prepared in accordance with by order of the Ministry of Finance of the Russian Federation dated December 28, 2010 N 191n in the following composition:

Help (f.0503110);

Report on financial results of activities (f.0503121);

Report on the execution of the budget of the chief administrator, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f.0503127) - with OFK mark;

Report on accepted budgetary obligations (f.0503128);

Balance (f.0503130);

Section 2 of the Balance Sheet f.0503130 “Certificate of availability of property and liabilities on off-balance sheet accounts”;

Explanatory note (f.0503160) as part of the text part;

Information on the results of activities (f.0503162);

Information on budget execution (When drawing up the Balance sheet 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.0503130) (hereinafter referred to as the Balance sheet f.0503130), the following requirements must be observed:

- Account balances 0 206 00 000 “Settlements for advances issued”, 0 302 00 000 “Settlements for accepted obligations” in terms of settlements under agreements/contracts are allowed only if their execution is envisaged in the next financial year. The reasons for the presence of balances on these accounts, their increase compared to the data of the previous reporting period should be explained in section 4 “Analysis of financial reporting indicators of the subject of budget reporting” of the text part of the Explanatory Note f.0503160;

- It is not allowed to have indicators with a minus sign for settlement accounts 0 206 00 000 "Settlements for advances issued", 0 302 00 000 "Settlements for accepted obligations", 0 304 02 000 "Settlements with depositors", 0 304 03 000 " Calculations of deductions from wage payments."

Form 0503166 “Information on the implementation of activities within the framework of target programs” is also generated for fully completed programs. Column 6 “Reasons for deviations” is filled in when performance is less than 100% (based on data from personal account 14).

Form 0503173 “Information on changes in balance sheet currency balances” is generated similarly to form 0503773 using recalculations 130-173, and also, if necessary, 173-173 notes.

In connection with the requirements of the Federal Treasury for the provision of information in the Explanatory Note (f.0503160) new forms are being clarified and introduced:

Form 0503162 "Information on performance results"

In column 3, the unit of measurement “person” (person) has been added for the following types of expenses:

- Social security for orphans and children without parental care, persons from among orphans and children without parental care studying in public schools educational institutions primary, secondary vocational education and higher professional education;

- Scholarship of the President of the Russian Federation for young scientists and graduate students carrying out promising Scientific research and developments in priority areas of modernization of the Russian economy.

It is necessary to indicate the number of orphans and young scientists and graduate students who received federal budget funds.

For budget investments in capital construction projects, the unit of measurement (column 3) is selected by the volume of work performed - rubles (RUB).

The total of form 0503162 for all expenditures of budget funds is linked to form 0503127 (column 4 and column 9)

“Explanations for form 0503162” have been added to the form in the form of a table of 2 columns. In column 1 “Code of section, subsection of expenses according to budget classification”, you must select the BCC for which you received funding; in column 2 “Information on the results of activities in the execution of the budget” describe results achieved activities in the development of the federal budget, including the reasons for the deviation of planned indicators from actual execution, specific results during the construction (reconstruction) of facilities.

Form "0503128 explanations"

In addition to form 0503128 “Report on accepted budgetary obligations”, a new form has been introduced "0503128 clarification". Form “0503128 explanations” must be filled out if there are unfulfilled budgetary and monetary obligations in form 0503128 “Report on accepted budgetary obligations” (column 11; column 12.). Formed by recalculation 128 128, after recalculation it is necessary to fill out the text of explanations about the reasons for the occurrence of unfulfilled budgetary and monetary obligations. If column 11 “Unfulfilled accepted budgetary obligations” and (or) column 12 “Unfulfilled accepted monetary obligations” in form 0503128 are equal to zero, then form “0503128 explanations” does not need to be generated and filled out.

Deputy Director of the Department -
Chief Accountant
T.V. Antonova

Electronic document text
prepared by Kodeks JSC and verified against:
official website of the Russian Ministry of Education and Science
www.mon.gov.ru (scanner copy)
as of 02/06/2014

Order of the Ministry of Finance of Russia dated November 14, 2017 No. 189n introduced changes to the forms and procedure for preparing financial statements of state (municipal) budgetary and autonomous institutions, approved by Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, which must be applied when preparing reports for 2017. On the Internet pages of technical support for typical configurations of the 1C: Accounting program government agency 8" edition 1 and edition 2, an up-to-date set of regulated reporting of state (municipal) budgetary and autonomous institutions (statrep33№.repx) has been published. The set of regulated reporting also includes control ratios for checking the correctness of the reporting forms. The ratios are compiled according to the requirements published on website of the Federal Treasury. 1C experts explain the features of forming.

Order of the Ministry of Finance of Russia dated November 14, 2017 No. 189n (hereinafter referred to as Order No. 189n) introduced changes to the forms and procedure for preparing financial statements of state (municipal) budgetary and autonomous institutions, approved by Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, hereinafter referred to as Order No. 33n , which should be used when preparing reports for 2017.

On the Internet pages of technical support for standard configurations of the program "1C: Public Institution Accounting 8" edition 1 and edition 2, an up-to-date set of regulated reporting of state (municipal) budgetary and autonomous institutions (statrep33№.repx) has been published.

In accordance with Order No. 33n, the set of regulated reporting for 2017 includes the following forms (the * marks the forms amended by Order No. 189n):
Certificate on the conclusion by the institution of accounting accounts for the reporting financial year (f. 0503710) (hereinafter referred to as Certificate f. 0503710);
* Report on the financial results of the institution (f. 0503721) (hereinafter referred to as the Report f. 0503721);
* Report on the cash flow of the institution (f. 0503723) (hereinafter referred to as the Report f. 0503723);
Certificate of consolidated settlements of the institution (f. 0503725) (hereinafter referred to as Certificate of f. 0503725);
Balance sheet of a state (municipal) institution (f. 0503730);
* Report on the institution’s implementation of its financial and economic activity plan (f. 0503737) (hereinafter referred to as the Report f. 0503737);
* Report on the obligations of the institution (f. 0503738) (hereinafter referred to as the Report f. 0503738);
Explanatory note

The explanatory note to the institution's balance sheet (f. 0503760) contains:

Information on the number of separate divisions (f. 0503761);
* Information on the results of the institution’s activities in the execution of state (municipal) tasks (f. 0503762) (hereinafter referred to as Information f. 0503762);
Information on the implementation of activities within the framework of subsidies for other purposes and for the purpose of capital investments (f. 0503766);
Information on the use of targeted foreign loans (f. 0503767);
Information on the movement of non-financial assets of the institution (f. 0503768);
* Information on the institution's receivables and payables (f. 0503769) (hereinafter - Information f. 0503769);
Information about the financial investments of the institution (f. 0503771);
Information on borrowing amounts (f. 0503772);
Information on changes in the currency balances of the institution’s balance sheet (form 0503773);
Information on accepted and unfulfilled obligations (f. 0503775);
Information about the institution’s cash balances (f. 0503779);
* Information on investments in real estate objects, on objects of unfinished construction of a budgetary (autonomous) institution (f. 0503790) (hereinafter referred to as Information f. 0503790);
Information about the main activities (Table No. 1);
Information about the peculiarities of accounting by the institution (Table No. 4);
Information on the results of internal state (municipal) financial control measures (Table No. 5);
Information on conducting inventories (Table No. 6);
Information on the results of external state (municipal) financial control (Table No. 7);
Information on the execution of court decisions on the institution's monetary obligations" (f. 0503295).

The delivery also includes an additional form of quarterly financial statements submitted by federal state budgetary and autonomous institutions, approved by Order of the Ministry of Finance of Russia dated May 12, 2016 No. 60n:

Breakdown of accounts receivable for subsidies (grants) provided (f. 0503793).

The set of regulated reporting also includes control ratios to verify the correctness of the reporting forms. The ratios are compiled according to the requirements published on the website of the Federal Treasury. When new requirements for control ratios are published, changes are made to the reporting set.

Below are the features of creating forms.

Features of the generation of regulated reports for 2017

Classification code structure

According to the changes made by order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n to orders dated December 16, 2010 No. 174n and dated December 23, 2010 No. 183n, starting from January 1, 2017, when maintaining records by budgetary and autonomous institutions in categories 1 - 17 account numbers accounting is reflected:

in 1 - 4 digits - analytical code of the type of function, service (work) of the institution, corresponding to the code of the section, subsection of the classification of budget expenditures;
in 5 - 14 digits - zeros, unless otherwise specified accounting policy subject of accounting;
in 15 - 17 - analytical code of the type of receipts:

income, other income, including from borrowings (sources of financing the institution’s funds deficit);
or an analytical code for the type of disposal - expenses, other payments, including repayment of borrowings.

To implement these requirements, new types of reports have been added with the necessary classification code structure; the corresponding types of reports are marked with a postfix (valid from 01/01/2017):

F. 0503710, Certificate of conclusion of accounts by the institution (valid from 01/01/2017);
F. 0503725, Certificate of consolidated settlements of the institution (valid from 01/01/2017);
F. 0503769, Information on the institution’s receivables and payables (valid from 01/01/2017);
F. 0503771, Information on the financial investments of the institution (valid from 01/01/2017);
F. 0503772, Information on borrowing amounts (valid from 01/01/2017);
F. 0503775, Information on accepted and unfulfilled obligations (valid from 01/01/2017);
F. 0503793, Decoding of receivables for subsidies (grants) (valid from 01/01/2017).

When filling out the report, the selection of classifiers is made:

in 1 - 4 categories - from the directory “Sections, subsections of the KRB”;
in 5 - 14 digits - if established by the accounting policy, then from the directory “Analytical KPS Codes”, if not established, not filled out;
in 15 – 17 digits:

for income, sources of financing - from the directory “Economic Classification Codes (ECC)”;
for expenses - from the directory “Types of expenses of the KRB”.

Example of selecting a budget classification code for a new structure (used in the reports listed above):

Help f. 0503710

To prepare a Certificate f. 0503110, the regulated report “F. 0503710, Certificate on the conclusion of accounts by the institution (valid from 01/01/2017)” should be used, hereinafter referred to as the Report f. 0503710.

Report f. 0503710 is generated according to the corresponding analytical accounts of accounts 0 304 04 000 “Internal settlements”, 0 304 06 000 “Settlements with other creditors”, 0 401 10 000 “Revenues of the current financial year”, 0 401 20 000 “Expenditures of the current financial year”.

Column 1 indicates the number of the corresponding analytical accounting account, containing in the corresponding categories the account numbers: code for the type of financial support (activity), analytical codes for the type of receipts (disposals). In the remaining digits of the account, zeros are indicated when auto-filling. If you need to fill out the full account code (26 characters), in the filling settings you should set the value to "Yes" for the corresponding parameters - "Fill out the section, subsection of the KPS", "Fill out the analytical KPS code":

Report f. 0503721

To prepare the Report f. 0503721 the regulated report “F. 0503721, Report on financial results” should be used, hereinafter referred to as the Report f. 0503721.

Order No. 189n changed the list of lines to be completed in columns 4 and 5 of the Report f. 0503721:

Column 4 on lines 030, 040, 050, 060, 062, 063, 096, 103 is not filled in;
Column 5 on lines 030, 050, 060, 062, 063, 096, 101, 102, 103 is not filled in.

To implement this requirement, changes have been made to the rules for filling out the Report f. 0503721 and added control ratios that check the correctness of filling in the specified cells. In the figure, the cells that are not filled out in accordance with the requirements of Order No. 189n are highlighted in red:

Report f. 0503723

To generate the form of the Institution's Cash Flow Report (f. 0503723), the regulated report "F. 0503723, Institution's Cash Flow Report" is used. In 2016, according to the Letter of the Ministry of Finance of Russia No. 02-07-07/15237, the Treasury of Russia No. 07-04-05/02-178 dated March 17, 2016, columns 5, 6 of Section 4 were not filled out.

For reporting in 2017, Order No. 189n established the following procedure for filling out columns 5, 6 of section 4:

in column 5 - the corresponding codes of the section, subsection of budget expenditures are reflected, based on the functions (services) performed by the institutions;
Column 6 reflects additional detail on the analytical codes of disposals in the structure approved by the financial authority of the relevant public legal entity.

When autofilling a report, column 5 (section, subsection) is filled in automatically:

When generating a report for 2017, you need to fill out column 5 “For the same period of the last financial year” in sections 1, 2, 3. To do this, select the menu item “Fill out - Rule 723” and in the “Report for the same period of the last financial year” field select the appropriate report for 2016:

Instruction No. 33n provides for the formation of a Report f. 0503723 for all KFOs. Rule 723 provides for the possibility of filling out a Report f. 0503723 with selection according to the CFO (item "Customize filling" in the menu of the "Fill" button).

Help f. 0503725

In connection with the change in the structure of the budget classification, for the preparation of the Certificate (f. 0503725), the regulated report “F. 0503725, Certificate of consolidated calculations of the institution (valid from 01.01.2017)” should be used, hereinafter referred to as the Report f. 0503725.

In column 3 of the Report f. 0503725 indicates the number of the corresponding analytical accounting account for account 0 304 04 000 “Internal settlements”, 0 304 06 000 “Settlements with other creditors”, containing in the corresponding categories the accounting account numbers: code for the type of financial support (activity), analytical codes for the type of receipts ( disposals). In the remaining digits of the account, zeros are indicated when auto-filling. If you need to fill in the full account code (26 characters), in the filling settings you should set the value "Yes" for the "Fill in KPS" parameter.

When selecting an accounting account, a selection is automatically made by account code (in accordance with the list of accounting accounts for which the form is required to be filled out in Instruction No. 33n). Selection is performed when selecting a value from the table of additional details. If necessary, this selection can be disabled by the user in the account selection form.

Report f. 0503737

To draw up a Report on the institution’s implementation of its financial and economic activity plan f. 0503737 for 2017, the regulated report “F. 0503737, Report on the implementation of the FHD plan (valid from 01/01/2016)” should be used, hereinafter referred to as the Report f. 0503737.

Order No. 189n on the procedure for filling out the Report f. 0503737 changes made:

In the "Institution's Income" section, column 10 on line 010 "Income - total" is not filled in.

To fill out the report for 2017, you should use the report form "0503737 (176n from 12/31/2017)".

Report f. 0503737 is formed in the manner established by paragraphs 34 – 44.1 of Instruction No. 33n.

In sections 1 and 2 of the Report f. 0503737 only receipts and disposals of the current year are reflected.

Column 8 “Non-cash transactions” is not filled in automatically.

According to clause 2.2 of the Letter of the Ministry of Finance of Russia N 02-07-07/21798, the Treasury of Russia N 07-04-05/02-308 dated 04/07/2016, the formation of the Report f. 0503737 is carried out in accordance with the template attached to the letter.

The form template 0503737 provides a specific list of analytics codes in gr. 3 by sections of the form, as well as additional line codes in gr. 2 sections 1.

When auto-filling according to accounting data, the standard Filling Rule “Rule 737 (209n 2017)” in sections 1 and 2 of the Report (form 0503737) creates lines according to the detailed analytics codes for which there were turnovers on the accounts. When filling out the Report f. 0503737 You should also enter data manually only for detailed analytics codes.

Important. Before generating a report, you should check the analytics codes used by the institution according to the Comparative Table of Correspondence between the types of expenses of the classification of budget expenses and the articles (sub-items) of the classification of operations of the general government sector related to expenses and used by budgetary and autonomous institutions."

Grouping of indicators by grouping analytics codes and numbering of lines according to the template is carried out when generating an additional printed form (item “0503737 (2017 according to the letter of the Federal Committee)” in the “Print” button menu) and when uploading a report in Federal Treasury formats.

Report f. 0503738

To prepare a Report on the obligations of the institution f. 0503738 for 2017, the regulated report “F. 0503738, Report on Obligations (valid from 01/01/2016)” should be used, hereinafter referred to as Report f. 0503738.

Order No. 189n established the procedure for filling out the columns of line 911:

columns 4 - 5, 7 - 9, 11 are not filled in;
the indicator of line 911 in column 6 is equal to the indicator in column 10;
Column 6 on line 911 reflects the sum of the indicators (balances) of the corresponding analytical accounts of account 050299000 “Deferred liabilities” at the end of the reporting period. In this case, the indicator in column 6 and column 10 on line 911 must be identical.

To check the fulfillment of these requirements, control ratios are used, in the form of a Report f. 0503738 The ability to fill in columns was not disabled.

Information f. 0503762

To compile Information on the results of an institution’s activities in the execution of a state (municipal) task (f. 0503762), the regulated report “F. 0503762, Information on the results of activities” should be used, hereinafter referred to as the Report f. 0503762.

To fill out the report for 2017, you should use the report forms “0503762 (189n)”, “0503762 (189n) Without classifier of performance indicators”.

Order No. 189n established the procedure for filling out columns 5, 7 of the Report f. 0503762:

If in column 5 the planned volumes of financial support for the implementation of the state (municipal) task for the corresponding type of service (work) in value terms are equal to zero, then column 7 is not filled in.

To verify compliance with these requirements, control ratios are used.

Information f. 0503769

To compile Information on the institution’s receivables and payables (f. 0503169), the regulated report “F. 0503769, Information on the institution’s receivables and payables (valid from 01/01/2017)” should be used, hereinafter referred to as the Report f. 0503769.

To autofill the Report f. 0503769 uses a model rule: Rule 769 (2017). When auto-filling in column 1 “Budget accounting account number (code)” of the Report f. 0503769 account numbers (26 characters) are generated depending on the setting of the filling parameter "Fill in the KPS Analytical Code":

When setting the filling parameter "Fill in the Analytical KPS Code" = "Yes", KPS digits 5-14 (Analytical KPS Code) are additionally formed - if such a procedure for generating a classification code is established by the accounting policy of the accounting entity.

If it is necessary to change the standard settings for filling out the Report f. 0503769 The corresponding settings for the formation parameters are specified in the “Configure filling” item of the “Fill” button menu, as shown in Fig. below.

Standard Rules for auto-filling the Report f. 0503769 take into account the requirements established by Order No. 33n:

The formation of indicators in columns 6, 8 is carried out according to accounts 0 206 00 000 “Settlements for advances issued”, 0 302 00 000 “Settlements for accepted obligations”;
In columns 12 - 14, indicators are reflected in the lines “Total by synthetic account code”.

To fill out columns 12-14 of section 1, you must indicate Report f. 0503769 (document) for the same period of the previous financial year from which data should be obtained. To do this, select the "Customize Fill" item in the "Fill" button menu. In the filling settings form that opens, select the desired report (the “Report for the same period of the previous financial year” option).

Filling out columns 12-14 of section 1 according to the Report f. 0503769 for the same period of the last financial year is produced without detailing by BC code, since when generating a printed form, the data in columns 12-14 of section 1 will be indicated in the total lines by account codes.

Data for the same period of the previous financial year are reflected in separate lines of the report. At the same time, in lines for the current year, it is possible to fill in amounts only in columns 1-11, and in lines for last year - only in columns 12-14.

Features of filling out the Report f. 0503769 are given in the Help to the Rules (item " reference Information" menu button "Fill").

When manually entering data into the Report f. 0503769 when selecting an accounting account, a selection is automatically made by account code in accordance with the list of accounting accounts for which the form is required to be filled out in Instruction No. 33n. If necessary, this selection can be disabled by the user in the account selection form.

Information f. 0503775

Filling out the form is done manually.

The values of columns 6, 7 of the form consist of several parts, since, according to the requirements of Order No. 33n, the following is indicated:

in column 6 - the accounting number of the capital investment object as of the reporting date, assigned by the institution holding the balance sheet of the specified object, according to the following structure:
1 - 3 categories - code of the main manager of budget funds of the institution according to the budget classification of budget expenditures;
4 - 23 digits - unique registry entry number legal entity who is not a participant in the budget process;
24 - 27 digits - the serial number assigned by the institution - the balance holder of the capital investment object when accepting it for budget accounting;
28th bit - circuit code for identifying information about the object:

1 - information that does not constitute a state secret;
2 - information constituting a state secret;

Additional forms of budget reporting

Report f. 0503793

To prepare the Report f. 0503793 should apply the regulated report "F. 0503793, Decoding of accounts receivable for provided subsidies (grants) (valid from 01/01/2017)", hereinafter - Report f. 0503793.

According to paragraph 10 of the Instructions on the procedure for drawing up and submitting additional forms of annual and quarterly financial statements submitted by federal state budgetary and autonomous institutions, approved. by order of the Ministry of Finance of Russia dated May 12, 2016 No. 60n, Report f. 0503793 is formed separately according to the types of subsidies (grants) provided:
- subsidies for financial support for the implementation of state (municipal) tasks;
- subsidies provided in accordance with paragraph two of paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation;
- subsidies for capital investments.
When auto-filling the Report f. 0503793 standard autofill rule must take into account the following features:
- In column 6 “Accounting account number” of the Report f. 0503793 account numbers (26 characters) are generated depending on the setting of the filling parameter of the filling parameter "Fill in the KPS Analytical Code":
- Balances on accounts 206.41, 206.42, 206.73 in the subaccount Counterparties and Agreements are taken into account;
- The turnover in account 502.11 is taken into account under the subconto Accepted Liabilities (according to KEC 241, 242, 530);
- When setting the filling parameter "Compliance of the CFO with the legal basis" = "Yes", the following correspondence is established:
- When setting the filling parameter "Compliance of accounts with the BC RF" = "No", filling is carried out according to KFO4, KFO5, KFO6.

In a budgetary institution, quarterly form 773. Explanations of the Ministry of Finance on the preparation of financial reporting forms

Reflection of cash flows in accounting accounts

Features of filling out form 0503723

Results