All about car tuning

What expenses are included under Article 212 3. Letters and explanations from the Ministry of Finance of the Russian Federation. Expenses for training and medical examination

Question to the auditor

An employee of a budgetary institution was sent on a business trip in a company car. Due to a tire puncture, he had to incur expenses for car washing, tire service and the purchase of a new tire. After returning from a business trip, the employee submitted an advance report. What type of expenses and KOSGU codes should be used to pay for car washing, tire fitting, purchase of tires and fuels? The funds were received by the driver on account.

A business trip is a trip by an employee by order of the employer for a certain period of time to fulfill an official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation).

Compensation for car repair expenses can be reflected in accounting using both account 208 00 and account 302 00. The institution has the right, when developing its accounting policy, to independently determine the account on which the institution’s obligations to an employee are reflected in the event of reimbursement of expenses incurred without first receiving funds for the report (letter of the Ministry of Finance of Russia dated September 30, 2011 No. 02-06-05/4406).

Thus, if compensation for expenses for car washing, tire fitting, purchase of a new tire and fuels on a business trip is provided for by a regulatory act of a public legal entity, a local act of an institution, the operation is reflected in the records:

Debit KRB X 106 34 346 Credit KRB X 208 26 667 (X 302 26 737) - expenses for the purchase of a tire paid by an employee on a business trip were taken into account (clause 54 of the instructions, approved by order of the Ministry of Finance dated December 16, 2010 No. 174n, hereinafter - Instruction No. 174n);

Debit KRB X 106 34,343 Credit KRB X 208 26,667 (X 302 26,737) – expenses for the purchase of fuel and lubricants paid by an employee on a business trip were taken into account (clause 54 of Instruction No. 174n);

Debit KRB X 105 36 346 Credit KRB X 106 34 346 – a tire purchased on a business trip was accepted for accounting (clause 34 of Instruction No. 174n);

Debit KRB X 105 33,343 Credit KRB X 106 34,343 – fuels and lubricants purchased on a business trip were accepted for accounting (clause 34 of Instruction No. 174n);

Debit KRB X 401 20 226 Credit KRB X 208 26 667 (X 302 26 737) – expenses for car washing and tire fitting were taken into account (clause 153 of Instruction No. 174n).

Similar correspondence accounts are given in the letter of the Ministry of Finance of Russia dated July 15, 2016 No. 02-05-10/41796. In our opinion, the compensatory nature of payment of other expenses in accordance with Art. 168 of the Labor Code of the Russian Federation does not entail the need to register tires and fuels and lubricants as non-financial assets.

If compensation for these expenses is not provided for by the local act of the institution, the following entries are made in the accounting records:

Debit KRB X 105 36 346 Credit KRB X 208 34 667 (X 302 34 737) – a tire paid for by an employee on a business trip was accepted for accounting (clause 34 of Instruction No. 174n);

Debit KRB X 105 33,343 Credit KRB X 208 34,667 (X 302 34,737) – fuels and lubricants paid for by an employee on a business trip are accepted for accounting (clause 34 of Instruction No. 174n);

Debit KRB X 401 20 225 KRB X 208 25 667 (X 302 25 737) - expenses for car washing and tire fitting were taken into account (clause 153 of Instruction No. 174n).

Payment to an employee of compensation for expenses incurred on a business trip is reflected by the entry:

Debit KRB X 208 25 567 (X 302 25 837), X 208 26 567 (X 302 26 837), X 208 34 567 (X 302 34 837) Credit KIF X 201 11 610 - compensation was paid to the employee in all specified cases from the personal accounts in the treasury body (

with changes from 08/28/2018

Compensation for travel and severance pay, as well as other payments not related to employee salaries, often raise questions among accountants. It is not always clear what type of expenses these payments should be classified as.

Most often, KVR 112 is used for these purposes, but in some situations it is possible to use other codes. In this article we will look at several examples.

What is KVR 112?

KVR 112, 113 and 244: what is the difference?

In contrast to code 112, CVR 113 is used to reflect expenses for payments to individuals whom the institution engages to perform certain powers without concluding employment contracts or civil contracts with them.

We are talking, in particular, about coaches, athletes and students who are invited to participate in physical education and sports events. In addition, expense type 113 includes expenses for compensation for the cost of travel for students of educational institutions to the place of educational and (or) industrial practice, compensation for the cost of living at the place where the above internship is carried out. This is stated in the description of KVR 113.

In addition, specialists from the financial department gave recommendations on the use of CVR 113, in particular, in the following situations:

  • expenses for paying students monetary compensation for meals for the days of pre-diploma internship (letter of the Ministry of Finance of Russia dated March 31, 2017 No. 02-05-10/18892);
  • issuance of monetary compensation in the amount of food and travel money to citizens studying in the Suvorov military, Nakhimov naval, military music schools and cadet (naval cadet) corps and students of military units who are not military personnel undergoing conscription military service, for the duration of their stay on the way to the place of summer vacation (summer vacation), winter vacation (winter vacation), vacation for personal reasons and back, as well as while on the said vacation (vacation) (letter of the Ministry of Finance of Russia dated July 18, 2016 N 02- 05-10/41995)
  • daily allowances for students sent for educational or pre-graduate practice, including money for food (if it is impossible to purchase these services) ();
  • compensation for travel expenses, accommodation in residential premises (renting residential premises) and meals for athletes and students when they are sent to various events (competitions, olympiads, educational practice and other similar events) (clause 2.5 of the letter of the Ministry of Finance of Russia dated August 10, 2017 No. 02-05-11/52212).

At the same time, the costs of paying for the services of attracted specialists (translators, experts (expert institutions), lawyers and other specialists participating in a criminal, civil or administrative case as appointed by the inquirer, investigator or court) are reflected under expense type 244 “Other purchase of goods, works and services" (according to Instructions No. 65n).

Travel expenses

According to the Labor Code of the Russian Federation, if an employee goes on a business trip, the institution must reimburse him for travel and accommodation expenses, as well as reimburse daily allowances. Which code should I use?

KVR 112 is used when an institution gives a posted employee (or transfers to his bank card) funds with which he must purchase tickets or rent housing. This type of expense also includes compensation for daily allowance.

If the institution pays for tickets and rents housing under an agreement or contract, these expenses must be reflected using code 244 (clause 5.1.1, clause 5.1 of Section III of Instructions No. 65n).

  • carriage of baggage during a business trip, provided that it is carried out by the employee with the permission or knowledge of the employer’s representative or a person authorized by him in accordance with the collective agreement;
  • payment of compensation for the use of personal transport, rental of vehicles while on business trips, including in the territories of foreign states, purchase of fuels and lubricants, car repairs, purchase of spare parts, payment for parking in cases where these expenses were made with the permission or knowledge of the employer and were included in the collective agreement or local regulations of the employer.

In the absence of a document defining the list of other expenses reimbursed to the business traveler, or the absence of relevant entries in it, expenses for the purchase of fuels and lubricants, car repairs, the purchase of spare parts, payment for parking a car, the purchase of transport services for unforeseen trips from the place of business, etc. . should be defined as expenses for purchases made by the institution through an accountable entity and reflected in CWR 244 “Other procurement of goods, works and services.”

Expenses for training and medical examination

The cost of medical examination of institution employees should be taken into account depending on the initiator.

If an employee undergoes a medical examination at the direction of the institution, expenses must be paid according to expense type code 244. When employees undergo a medical examination on their own, expenses must be reimbursed according to KVR 112.

As for training, most often an institution enters into an agreement with an educational institution, so study expenses should be classified as expense type 244. The same code is used to reimburse travel costs to the place of study if the institution pays for it, in the opposite case (when the ticket is purchased by the employee) KVR 112 applies.

Severance pay upon dismissal

Article prepared

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For accommodation;

In the form of daily allowance or cash for food.

In some cases, the rights of government agency employees can be exercised in various ways:

1) by paying compensation, the amount of which is calculated based on a certain amount of expenses incurred by the employee;

2) in the interests of the employee, contracts for the purchase of services (work, goods) may be concluded.

Example

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Information block "Encyclopedia of solutions. Public sector: accounting, reporting, financial control" is a set of unique updated analytical materials aimed at accountants and specialists in financial and economic services of public sector organizations


The material is as of December 2017.


See Solutions Encyclopedia for updates

See the contents of the Encyclopedia of Solutions


The materials in the information block will help you quickly and at a high level solve problems in the field of accounting, use of budget classification, as well as correctly apply regulatory legal acts in the context of improving the legal status of state (municipal) institutions.


S. Bychkov, Deputy Director of the Department of Budget Methodology and Financial Reporting in the Public Sector of the Russian Ministry of Finance

Yu. Krokhina, Head of the Department of Legal Disciplines of the Higher School of State Audit (Faculty of M.V. Lomonosov Moscow State University), Doctor of Law, Professor

E. Yancharin, Deputy Head of the Department for Organization of Capital Construction of the DT Ministry of Internal Affairs of Russia

V. Pimenov, head of the "Budget Sphere" direction of the Garant company, expert at the Laboratory for Analysis of Information Resources of the Research Computing Center of Moscow State University. M.V. Lomonosov

A. Semenyuk, State Councilor of the Russian Federation 3rd class

A. Shershneva, adviser to the state civil service of the Russian Federation, 2nd class

O. Levina, 1st class state civil service adviser

O. Monaco, auditor

A. Kuzmina, Candidate of Legal Sciences

D. Zhukovsky, head of the budget accounting automation department, specialist in the implementation of 1C software products in public sector organizations

A. Sukhoverkhova, leading expert of the Legal Consulting Service GARANT

V. Suldyaykina, expert at the Legal Consulting Service GARANT, specialist in automation of budget accounting at 1C

and etc.


List of abbreviations:

Law N 402-FZ - Federal Law of December 6, 2011 N 402-FZ “On Accounting”

Instruction N 157n - Instructions for the application of the Unified Chart of Accounts for state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved

KVR and KOSGU are special codes that are necessary for the work of public sector accountants. Let's talk about the 2019 changes in the use of expense type codes (KVR) and the classification of operations of the general government sector (KOSGU).

New provisions are established in Order of the Ministry of Finance dated June 8, 2018 No. 132n (as amended on November 30, 2018) regarding the formation of budget classification codes. Now budgetary and autonomous institutions are required to apply the new procedure when determining the CVR for all operations performed.

The rules for the formation of KOSGU have also been changed - the new Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). It is unacceptable to work according to the old rules!

Recipients of budget funds, such as chief managers of budgetary funds (GRBS), government, budgetary and autonomous institutions, must keep records, draw up plans and reports according to uniform standards and in accordance with legal requirements. A list of requirements and rules for the use of special codes that determine the corresponding values ​​of the budget (accounting) account is established by the Ministry of Finance for all participants in the process.

For specialists, this means that state (municipal) expenses and revenues are classified according to various criteria: planned and unplanned, current and capital, according to the level of ownership of the corresponding budget, and, consequently, according to the use of special codes, etc.

Since 2019, the procedure for applying the KBK and KOSGU has been changed!

Basic concepts of KVR and KOSGU

Even for those who know what KOSGU is in the budget, decoding can be difficult. The classification of operations of the general government sector is part of the account classification, which allows you to group the costs of the public sector of the economy depending on the economic content and includes a group, item and subitem.

Since 2016, KOSGU is not used by recipients of funds when forming plans for income and expenses, but is used in accounting and reporting. In 2019, it is required to apply it to public sector institutions and organizations when drawing up a working chart of accounts, maintaining records and reporting. The procedure for approving the chart of accounts for budget accounting is enshrined in Order of the Ministry of Finance No. 162n (as amended on March 31, 2018).

OSSU classification consists of the following groups:

  • 100 - income;
  • 200 - expenses;
  • 300 — receipt of non-financial assets (NA);
  • 400—retirement of equipment;
  • 500 — receipt of financial assets (FA);
  • 600—FA retirement;
  • 700 - increase in liabilities;
  • 800 - reduction of obligations.

Previously, KOSGU was used in the structure of the budget classification code (BCC), but since 2015, in terms of costs, this code has been replaced by a code for types of expenses.

Very often the question arises: CWR - what is it in the budget? This is part of the BCC classification, therefore part of the accounting account. It includes group, subgroup and expense element element. Almost every accountant tries to figure out on his own what the CVR in the budget is, the decoding of which is encoded by three numbers from 18 to 20 digits in the structure of the BCC of budget expenses.

KVR is represented by the following groups:

  • costs of payments to personnel in order to ensure the performance of functions by state (municipal) bodies, government institutions, management bodies of state extra-budgetary funds;
  • procurement of goods, works and services to meet state (municipal) needs;
  • social security and other payments to the population;
  • capital investments in state (municipal) property;
  • interbudgetary transfers;
  • provision of subsidies to budgetary, autonomous institutions and other non-profit organizations;
  • servicing state (municipal) debt;
  • other appropriations.

Special cases when using KOSGU and KVR in 2019

In 2019, the accounting treatment of some expenses for KOSGU has changed. Lawmakers introduced completely new codes, for example, to reflect revenues. The names of the old encodings were also changed and the meanings of the existing ones were expanded.

For example, a new KOSGU 266 has been introduced, which should include social benefits and compensation provided to the personnel of a state (municipal) institution in cash. What should be considered these social benefits? At KOSGU 266, include temporary disability benefits for the first three days of illness. That is, a benefit paid at the expense of the employer. Also, a monthly allowance for child care up to three years old (in the amount of 50 rubles) must be attributed to this code. All categories of payments and compensation are enshrined in Art. 10.6.6 Chapter 2 of Order No. 209n.

Officials from the Ministry of Finance communicated to the user a separate Letter dated June 29, 2018 No. 02-05-10/45153, which reflects methodological recommendations on the application of the new KOSGU.

Also, in the practice of procurement for several CWR, issues arise with the correct reflection of codes, which is determined by the use of classification. For this case, 34-36 digits of the procurement identification code are formed in a special way: 34-36 digits are set to “0” if these expenses are subject to reflection across several CWR.

table of correspondence

Since KVR is a larger grouping than KOSGU, to simplify the application of the corresponding codes, the Ministry of Finance has approved a correspondence table. A comparison of CVR codes and KOSGU codes for 2019 for budgetary institutions and public sector organizations is presented in a table. The document contains the latest changes that should apply in 2019.

Responsibility for violation

It is worth separately identifying the level of responsibility that is provided for violation of budget legislation. In fact, the level of punishment for incorrectly reflecting CVR and KOSGU in the accounting records of institutions directly depends on their type.

For example, if a government agency makes a mistake and a business transaction is reflected according to an incorrect CVR, controllers have the right to recognize such a mistake as an inappropriate use of budget funds. Violations of this nature are subject to administrative liability under Article 15.14 of the Administrative Code.

Things are different with budgetary institutions. Thus, in the agreement to provide a subsidy for the implementation of a state or municipal task, the CWR is not indicated. Consequently, the budget organization determines the encodings independently. And it is impossible to sue a government agency for misuse if the CVR is chosen incorrectly. However, the incorrect code will be reflected in the reporting - and this is already a violation of the rules of accounting (Article 15.11 of the Administrative Code) and reporting (Article 15.16.6 of the Administrative Code).