We organize proper accounting of accepted obligations. Basic accounting entries - examples Postings for 500 accounts in a government institution

Autonomous institutions are required to keep double records of accepted obligations (in the accounts of groups 300 00 “Obligations” and 500 00 “Authorization of expenses”). How to properly organize the accounting of transactions on these accounts? In what accounting registers are such transactions carried out? On the basis of what documents and at what point should the institution’s obligations be reflected in a particular account? The answers to these questions are presented in the article.

The need to keep double records of obligations assumed by an institution in state (municipal) autonomous institutions is regulated by instructions No. 157n, 183n. In accordance with the specified regulatory documents, the Chart of Accounts provides for these purposes sections 3 “Liabilities” and 5 “Authorization of expenses”.

Group accounts have 300 00“Liabilities” reflect settlements with counterparties (suppliers and contractors, personnel, budget and extra-budgetary funds, etc.). At the same time, settlements on obligations also include settlements on advances issued (account 206 00), settlements with accountable persons (account 208 00). Accounting for transactions on these accounts is carried out in accordance with the content of the fact of economic life in the journal of transactions for wages, the journal of settlements with suppliers and contractors, the journal of transactions with non-cash funds - in terms of payment of settlements for payments to budgets, the journal for other transactions - in parts of other operations.

Group accounts 500 00“Authorization of expenses” are intended to summarize information on the progress of execution by an autonomous institution of estimated (planned) assignments approved by the plan of financial and economic activities, including the acceptance and (or) fulfillment of obligations assumed by the institution (account 502 01), accepted monetary obligations (account 502 02) for the current (next, first year following the next, second year following the next) financial year. At the same time, we note that transactions on these accounts do not affect the financial results of the institution. Accounting for such transactions is carried out in the journal for authorization transactions on the basis of primary accounting documents established by the institution independently, taking into account the requirements for authorizing the payment of accepted monetary obligations, determined by the financial authority.

Let us remind you that accepted obligations are reflected at the moment they arise (for example, concluding contracts, calculating wages, insurance premiums, taxes, accounting for other expenses of the institution). Accepted monetary obligations are reflected when, under the terms of an agreement or in accordance with laws and other regulations, the institution has an obligation to pay funds for accepted obligations. Analytical accounting of accepted obligations (monetary obligations) is kept in the obligation registration journal (form 0504064), which indicates the basis for their acceptance (name, number and date of the document), accounting account number and amount (in rubles, foreign currency), date registration of the obligation (monetary obligation) and the date of removal from accounting.

It is advisable for the institution to organize the accounting of accepted (monetary) obligations in such a way as to optimize accounting procedures for the accountant. Since, in accordance with clause 318 of Instruction No. 157n, accounting for accepted obligations is carried out on the basis of documents confirming their acceptance in accordance with the list established in the accounting policy of the institution, in the same list it is possible to specify at what point they should be reflected in accounting.

Let us consider in the table an approximate list of obligations assumed by an autonomous institution in accordance with clause 308 of Instruction No. 157n, the grounds for their acceptance and the moment of reflection in accounting for a particular account.

Name of obligation	Acceptance of obligations to accounts 300 00, 206 00, 208 000	Acceptance of obligations to account 502 01	Acceptance of monetary obligations to account 502 02
Payment under contracts for the supply of material assets, performance of work, provision of services for the needs of the institution, concluded in the reporting period, as well as obligations under contracts accepted in previous years and not fulfilled as of the beginning of the current financial year, subject to fulfillment in the current financial year		Based on concluded contracts as of the date of their conclusion	When fulfilling the terms of the contract (advance payment upon delivery of material assets, performance of work, provision of services) on the basis of an invoice, invoice, certificate of work performed, services rendered, delivery note on the date of execution in accordance with the specified basis documents
Remuneration of employees
Payroll accruals	Based on a certificate (f. 0504833) with a calculation attached according to the standards established by the legislation of the Russian Federation on the date of accrual
Payments to employees of travel expenses (including advance payments, other payments (daily allowance, traveling allowance, etc.)) in accordance with employment contracts and the legislation of the Russian Federation	Based on the employee’s application, manager’s order, advance report (if no advance was issued in advance, as well as when returning unused accountable amounts)
Payments and compensation to employees in accordance with employment contracts and legislation of the Russian Federation	Based on a certificate (form 0504833) with the attachment of a calculation according to established standards, a payroll sheet (form 0504401), a payroll sheet (form 0504403) on the date of accrual
Payment of payments to individuals stipulated by the legislation of the Russian Federation (scholarships, social benefits, etc.)	Based on the payroll (form 0504401), payroll (form 0504403) as of the date of accrual
Payment of obligatory payments provided for by the legislation of the Russian Federation to the budgets of the budget system of the Russian Federation (payment of taxes, fees, duties, contributions, other payments) established for execution in the current financial year	Based on a certificate (f. 0504833), other documents (calculations, declarations, claims) as of the date of accrual
Compensation for damage caused by an autonomous institution during the implementation of its activities, according to other payments stipulated by a court decision that has entered into legal force and is intended for execution in the current financial year	Based on court decisions as of the date of accrual (acceptance for execution)
Other obligations envisaged for execution in the current financial year (for example, transfers of funds to trade union bodies, reception and servicing of delegations (representation expenses))	Based on a certificate (f. 0504833), other documents as of the date of their accrual

Let us note once again that the institution has the right to provide in its accounting policies a different procedure for accepting obligations (including accepting the basis documents, determining the moment of accrual) taking into account the requirements for authorizing the payment of accepted monetary obligations established by the financial authority and the specifics of the institution’s activities.

Currently, the Ministry of Finance has prepared a draft order to amend the Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 No. 173n, which approved unified forms of primary documents and accounting registers used by state (municipal) institutions, and Guidelines for their application (posted on the website www .minfin.ru). This project introduces a new form - notification of acceptance of obligation (f. 0504824). This notification will be used for the prompt submission of information by structural units that draw up documents to accept obligations (agreements, contracts, writs of execution, business trips, etc.) to the accounting department of the institution in order to accept budget obligations (changes to them) for accounting for the current financial year and planning period.

In practice, most questions arise when reflecting accepted monetary obligations on account 502 02, since it is not always possible to simultaneously take into account the institution’s obligations on accounts 300 00, 206 00, 208 00 and 502 02. However, if you organize their accounting correctly, there should be no difficulties . The basic rule is that when summarizing the results, the amount of accepted monetary obligations reflected in account 502 02 must be equal to the indicator of the amount of assumed obligations reflected in the corresponding accounts for recording the institution’s obligations (we will present how to check the indicators in the table below). These provisions are contained in the draft order to amend Instruction No. 183n, which is also posted on the Ministry of Finance website.

Obligations of the institution	Indicators that in total must be equal to the amount of accepted monetary obligations in account 502 02
In terms of settlements with counterparties, with the exception of settlements with accountable persons and settlements for payments to the budgets of the budget system of the Russian Federation, in the context of recipients of advance payments - legal entities, individuals, other public legal entities (counterparties)	- data from the corresponding analytical accounts of account 0 206 00 000 “Settlements on advances issued” (the difference in debit turnovers, reflecting the receipt of funds by counterparties, and credit turnovers, reflecting returns of advance payments issued in the current period and (or) offsets of advance payments in payment of accrued obligations (accepted) in the current period). In this case, advance payments provided in the current period for accepted obligations are included, minus the refunds of these advance payments made (the balances of advance payments issued, which are listed at the beginning of the current period in the corresponding analytical accounting accounts of account 0 206 00 000, are not included, as well as credit turnover, changing the named calculations); Credit turnover of the corresponding analytical accounts of account 0 302 00 000 “Calculations for accepted obligations.” In this case, accrued (accepted) monetary obligations subject to fulfillment in the current (reporting) financial year are included (credit and debit turnovers reflecting an increase (decrease) are not included)
	accounts payable for monetary obligations accepted in the current period on account of advance payments of previous years, in the indicators of accepted monetary obligations for the current period); Debit turnover of the corresponding accounts of analytical accounting of accounts 0 302 00 000 “Settlements for accepted obligations”, 0 304 02 000 “Settlements with depositors”, 0 304 03 000 “Calculations for deductions from payments for wages” (accepted monetary obligations fulfilled in the current period previous years)
Regarding settlements with accountable persons in the context of counterparties (accountable persons)	- debit turnover on the corresponding analytical accounting accounts of account 0 208 00 000 “Settlements with accountable persons” minus credit turnover on the corresponding analytical accounting accounts of the specified account (cash received by accountable persons (regardless of the method of payment) minus the return of issued in the current period advance payments); Debit turnover on the corresponding accounts of account 0 208 00 000 (cash funds received in the current period by accountable persons to compensate for overexpenditures of previous years). At the same time, the balances of advance payments issued to accountable persons, which are listed at the beginning of the reporting year on the corresponding analytical accounts of account 0 208 00 000, as well as credit turnover that changes these calculations, are not included in the indicators of accepted monetary obligations of the current period
In terms of calculations for mandatory payments to the budgets of the budget system of the Russian Federation based on analytical data in the context of payments to the budgets of the budget system of the Russian Federation	- credit turnover of the corresponding analytical accounting accounts account 0 303 00 000 “Calculations for payments to budgets” (0 303 02 730 - 0 303 13 730) (payments accrued (accepted) in the current period (taxes, contributions, duties, fees and other obligatory payments)); Debit turnover of the corresponding analytical accounting accounts account 0 303 00 000 (0 303 02 830 - 0 303 13 830) (fulfillment of obligations to pay payments (taxes, contributions, duties, fees and other obligatory payments) of previous years, which are recorded at the beginning of the current year and executed in the current period). This does not take into account the calculation indicators for overpaid payments (taxes, contributions, duties, fees and other obligatory payments), which are listed at the beginning of the current period in the corresponding analytical accounting accounts of account 0 303 00 000, as well as credit turnover that changes these calculations
In terms of calculations for the costs of servicing debt obligations in the corresponding analytical accounting accounts accounts 0 301 00 000 “Settlements with creditors under debt obligations”	- credit turnover (accrued (accepted) obligations in the current period that are subject to fulfillment in the current financial year); Debit turnover (obligations of previous years fulfilled in the current period for expenses for servicing debt obligations)

In an autonomous institution, on September 30, 2013, wages were accrued from funds received from income-generating activities in the total amount of 700,000 rubles. Personal income tax withheld - 91,000 rubles.

Insurance contributions to extra-budgetary funds were accrued in the total amount of 211,400 rubles.

On 10/07/2013, employees’ wages were transferred to their bank cards, personal income tax and insurance contributions were transferred.

The institution has established in its accounting policy to accept monetary obligations for wages, personal income tax, and insurance contributions on the day these amounts are accrued.

Contents of operation	Debit	Credit	Amount, rub.
09/30/2013. Transactions reflected on the basis of the payroll statement (form 0504401), calculations of insurance premiums, certificates (form 0504833)
Accrued wages (direct expenses*)	2 109 60 211	2 302 11 000	700 000
Personal income tax withheld	2 302 11 000	2 303 01 000	91 000
Wage obligations accepted (including personal income tax)	2 506 10 211	2 502 11 211	700 000
Monetary obligations for payment of wages have been accepted (including personal income tax)	2 502 11 211	2 502 12 211	700 000
Insurance premiums accrued to extra-budgetary funds (direct expenses*)	2 109 60 213	2 303 06 000 2 303 07 000 2 303 08 000 2 303 09 000 2 303 10 000 2 303 11 000	211 400**
Obligations for insurance premiums accepted	2 506 10 213	2 502 11 213	211 400
Monetary obligations for insurance premiums accepted	2 502 11 213	2 502 12 213	211 400
10/07/2013. Operations reflected in accordance with the regulatory document establishing the terms of payment of wages, based on the order of the manager, certificate (f. 0504833)
Salaries were transferred to employees' bank accounts (700,000 - 91,000) rub.	2 302 11 000	2 201 11 000 off-balance account 18	609 000
Personal income tax listed	2 303 01 000	2 201 11 000 off-balance account 18	91 000
Insurance contributions to extra-budgetary funds are transferred	2 303 06 000 2 303 07 000 2 303 08 000 2 303 09 000 2 303 10 000 2 303 11 000	2 201 11 000 off-balance account 18	211 400**

To simplify the example, the total amount of insurance premiums is indicated (without breakdown by account).

The autonomous institution entered into an agreement for the supply of equipment in the amount of 1,000,000 rubles. The contract provides for an advance of 30%. Final payment under the contract is made upon delivery. Expenses were made through targeted subsidies.

The accounting records reflect the following transactions:

Contents of operation	Debit	Credit	Amount, rub.
Transactions reflected on the basis of an agreement for the supply of equipment, invoices from the supplier
Commitments accepted	5 506 10 310	5 502 11 310	1 000 000
An advance payment of 30% has been made	5 206 31 000	5 201 11 000 off-balance account 18	300 000
	5 502 11 310	5 502 12 310	300 000
Transactions reflected upon the delivery of equipment (based on an agreement for the supply of equipment, delivery note from the supplier, invoice)
Equipment arrived	5 106 31 000	5 302 31 000	1 000 000
Final payment made	5 302 31 000	5 201 11 000 off-balance account 18	700 000
Monetary obligations accepted	5 502 11 310	5 502 12 310	700 000
The advance has been offset	5 302 31 000	5 206 31 000	300 000

The autonomous institution issued from the cash register funds for travel expenses at the expense of subsidies allocated for the implementation of the state task, including daily allowance - 500 rubles, money for travel - 5,000 rubles, money for hotel accommodation - 6,000 rubles. Upon returning from a business trip, the accountable person returned the unspent amount for hotel accommodation in the amount of 350 rubles.

The accounting records reflect the following transactions:

Contents of operation	Debit	Credit	Amount, rub.
Transactions reflected on the basis of an application for the issuance of money on account
Cash issued from the cash register for travel expenses:
- daily allowance	4 208 12 000	4 201 34 000	500
- for travel	4 208 22 000	4 201 34 000	5 000
	4 208 26 000	4 201 34 000	6 000
The accepted obligations are reflected:
- daily allowance	4 506 10 212	4 502 11 212	500
- travel	4 506 10 222	4 502 11 222	5 000
- hotel accommodation	4 506 10 226	4 502 11 226	6 000
The accepted monetary obligations are reflected:
- daily allowance	4 502 11 212	4 502 12 212	500
- travel	4 502 11 222	4 502 12 222	5 000
- hotel accommodation	4 502 11 226	4 502 12 226	6 000
Transactions reflected on the basis of the approved advance report
Accrued expenses (general business*):
- daily allowance	4 109 80 212	4 208 12 000	500
- for travel	4 109 80 222	4 208 22 000	5 000
- for hotel accommodation	4 109 80 226	4 208 26 000	5 650
The unspent amount for hotel accommodation was deposited into the institution's cash desk	4 201 34 000	4 208 26 000	350
The decrease in accepted obligations is reflected (using the “red reversal” method)	4 506 10 226	4 502 11 226	(350)
The decrease in accepted monetary obligations is reflected (using the “red reversal” method)	4 502 11 226	4 502 12 226	(350)

In accordance with the accounting policy of the institution.

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. By order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.

A.Yu. Shikhov,
expert editor of the Publishing House "Accountant's Adviser"

The information collected by institutions on 500 accounts is a very important tool for monitoring the financial and economic activities of the institution. In 2016, after changes were made to accounting instructions, accountants need to remember some new features of reflecting information on expense authorization accounts.

Purpose

According to paragraph 308 of the Instructions for the application of the Unified Chart of Accounts, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n), the accounts of Section VI “Authorization of expenses of an economic entity” are intended for accounting by institutions and financial authorities:
· indicators of budgetary allocations, limits of budgetary obligations,
· forecast indicators for budget revenues,
·amounts of approved planned indicators of income and expenses for income-generating activities (plan of financial and economic activities of the institution), indicators for income (receipts) and expenses (payments),
· as well as obligations (monetary obligations) accepted by institutions for the current (next; first year following the next; second year following the next) financial year.
Analytical accounting of operations to bring the indicators of budget allocations, limits of budget obligations, approved estimated (planned, forecast) assignments and accepted obligations, in particular, by state (municipal) institutions is carried out on the appropriate accounts of Section VI of Instruction No. 157n in the context of the structural divisions (branches) subordinate to them ), including those that are not legal entities (clause 313 of Instruction No. 157n).
In accordance with paragraph 314 of Instruction No. 157n, accounting for transactions with budget allocations, limits of budget obligations, approved budget (planned) assignments and obligations (monetary obligations) accepted by the institution is carried out on the basis of primary documents (accounting documents) established by the financial authority of the relevant budget (institution ) with reflection of correspondence on the corresponding accounts for the authorization of budget expenses provided for the corresponding type of institutions by Instruction No. 157n.
Let us also recall that, according to paragraph 21 of Instruction No. 157n, in the 24th–26th digits of the account number of the Working Chart of Accounts, in particular:
It is obvious that changes in the account number of the institution’s Working Chart of Accounts will soon affect not only KOSGU, but also other budget classification codes.
The application of the 500 accounts of Section VI “Authorization of expenses of an economic entity” of Instruction No. 157n varies somewhat depending on the type of institution. The features of such differences are due, in particular, to changes in the legislative and regulatory framework that occurred in 2015.

State institutions

Let us recall that the latest changes to the Instructions for Budget Accounting (approved by Order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n; hereinafter referred to as Instruction No. 162n) were made by Order of the Ministry of Finance of Russia dated November 30, 2015 No. 184n (hereinafter referred to as Order No. 184n). However, in August 2015, changes were also made to Instruction No. 162n by departmental order No. 127n dated August 17, 2015 (hereinafter referred to as Order No. 127n), which, in particular, affected the accounts of the expense authorization section.
Note! According to the current edition of Instruction No. 162n, accounting on most 500 accounts is carried out in the context of the corresponding analytical accounts. At the same time, in the Chart of Accounts for Budget Accounting (as amended by Order No. 184n), the 500th accounts are given without analytical accounts (Table No. 1).

Table No. 1

Chart of accounts for budget accounting (excerpt)

Account name	Account number
	code
	analytical according to BC<1>	type of activity	synthetic account					analytical according to KOSGU
			accounting object			groups	type
	account digit number
	1 - 17	18	19	20	21	22	23	24	25	26

as amended on September 28, 2018

Accountants of government institutions are constantly faced with such concepts as budgetary and monetary obligations. How to accept and correct them correctly? What role does the Russian Treasury play in this process?

In this article we will look at budgetary and monetary obligations, as well as the procedures associated with their implementation.

What are budgetary and monetary obligations?

How to accept budgetary and monetary obligations?

The implementation of budgetary and monetary obligations in government institutions takes place in several stages.

Budgetary obligations are accepted within the limits of LBO and (or) budgetary allocations through the conclusion of state (municipal) contracts, as well as other agreements with individuals and (or) legal entities, individual entrepreneurs, or concluded in accordance with laws, other regulations, agreements (Article 162, paragraph 3 of Article 219 of the Budget Code of the Russian Federation). Therefore, the grounds for accepting budgetary obligations, for example, are such documents as: a concluded contract, agreement, advance report, payroll, cash order for the issuance of accountable funds, etc.

Monetary obligations typically arise after an institution makes budgetary commitments. However, the order in which monetary obligations arise may vary depending on the provisions of the accounting policies of the government institution. Sometimes a monetary obligation may be made before a budgetary one.
Monetary obligations are accepted upon the occurrence of conditions that require the institution to fulfill accepted budgetary obligations. Grounds for acceptance: certificate of completion of work, advance payment to the supplier, invoice, pay slip, invoice and other documents confirming the occurrence of monetary obligations.

Thus, as part of the formation of the accounting policy of a government institution, a list of documents must be determined - the grounds for reflecting accepted obligations in account 502 00 “Liabilities” (clause 318 of Instruction No. 157n). This list may include documents that are not primary documents (invoices, universal transfer documents, orders for sending on business trips, etc.). When developing the list, you can take into account, in particular, the provisions of Appendix No. 4.1 to Order No. 221n of the Ministry of Finance of Russia dated December 30, 2015.

Let’s assume that in December of the current year, the LBO for the next financial year is brought to the institution. The institution then assumes budgetary obligations in the following order:

for items for which contracts are not required, based on the established limits;
by items for which contracts are required, at the cost of these contracts

After this, the institution can proceed to fulfill budgetary and monetary obligations.

How to adjust accepted budgetary and monetary obligations?

Often, after the fulfillment of contractual obligations, the amount of accepted budgetary and monetary obligations for the material assets supplied or the service provided (work performed) may change. In this case, the institution must take measures to adjust its obligations.

If, for example, services are provided for a smaller amount than expected, it is necessary to draw up an additional agreement and adjust budget obligations using the “red reversal” method by the corresponding amount.

Otherwise, if the amount of services provided under the contract turned out to be greater and the institution confirmed the receipt of services with acceptance certificates or other documents, it is necessary to draw up an additional agreement to increase the contract price, increase budget obligations and, therefore, additionally accrue the amount of obligations under this contract.

However, it should be borne in mind that this option is only possible when the institution has an unspent balance of LBO. This is due to the fact that accepting budgetary obligations in excess of the established limits is unacceptable.

Please note: a change in the contract price, as well as a change in the volume of work (services) provided under the contract, must occur in accordance with the current norms of federal legislation, in particular with the Federal Law of 04/05/2013 N 44-FZ.

The role of the treasury in fulfilling obligations

If a government institution has certain obligations, it is obliged to fulfill them. In order to do this, it is necessary to go through the procedure of authorizing the payment of monetary obligations. At its core, authorization is a permitting inscription (acceptance) carried out by the treasury authorities after checking the documents (see paragraph 5 of Article 219, paragraph 5 of Article 267.1 of the Budget Code of the Russian Federation).

Thus, the Russian Treasury is responsible for authorization. The institution provides documents to this department confirming the fact that a monetary obligation has arisen. The procedure for authorizing monetary obligations for recipients of federal budget funds is discussed in Order of the Ministry of Finance of Russia dated November 17, 2016 N 213n. According to paragraph 5 of Art. 219 of the Budget Code of the Russian Federation, the authorization procedure for recipients of funds from regional and local budgets is developed by the financial authorities of public legal entities. It establishes the documents necessary to confirm the occurrence of budgetary and monetary obligations.

Only after receiving a mark confirming authorization can the institution fulfill its obligations. At the same time, it is important to confirm your actions with payment documents, in accordance with paragraph 6 of Article 219 of the Budget Code of the Russian Federation.

Reflection of budgetary and monetary obligations in accounting

As practice shows, for some accountants, keeping records of budgetary and monetary obligations becomes a stumbling block. Budgetary accounting for these obligations is maintained in the following accounts:

Accounting for budgetary obligations of a government institution is carried out in accordance with paragraph 140 of the Instructions, approved. by order of the Ministry of Finance of Russia dated December 6, 2010 N 162n on account 0 502 01 000 “Accepted obligations”.
Accounting for monetary obligations of a government institution is carried out in accordance with paragraph 141 of the Instructions, approved. by order of the Ministry of Finance of Russia dated December 6, 2010 N 162n on account 0 502 02 000 “Accepted monetary obligations”.

Let us pay close attention to the fact that failure to reflect the indicators of accepted obligations in the expense authorization accounts leads to distortion of budget reporting and, as a consequence, recognition of such reporting as unreliable. This fact, in turn, may be the basis for prosecution in accordance with the norms of the Code of Administrative Offenses of the Russian Federation and the imposition of fines.

We answer your questions

>Question: Please tell me the entries for a government institution in 2018 when reflecting a budget obligation based on a concluded agreement with a single service provider? Do I need to use account 50217?

Answer: The specified operation is reflected in the following accounting entry: Debit 1,501 13,000 Credit 1,502 11,000.

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Transactions on authorization of expenses are reflected in the accounts of section 5 of the Unified Chart of Accounts with the same name “Authorization of expenses”, the synthetic code of which is 0 500 00 000 and the name is identical to the name of the section - “Authorization of expenses”. Account 0 500 00 000 is intended to summarize information:

on the progress of execution of estimated (planned) assignments approved by the budget of income and expenses for income-generating activities (plan of financial and economic activities);

on the acceptance and (or) fulfillment of obligations (monetary obligations) accepted by the institution for the current (next; first year following the next; second year following the next) financial year.

Account 0 500 00 000 “Authorization of expenses” of the Chart of Accounts of a budgetary institution includes the following grouping accounts:

In respect of which authorization is carried out:

0 500 10 000 "Sanction for the current financial year";

0 500 20 000 "Sanction for the first year following the current (next financial year)";

0 500 30 000 "Authorization for the second year following the current one (the first year following the next one)";

0 500 40 000 "Authorization for the second year following the next";

in terms of accounting objects:

0 502 00 000 "Accepted obligations";

0 504 00 000 "Estimated (planned) assignments";

0 506 00 000 "Right to assume obligations";

0 507 00 000 “Approved volume of financial support”;

0 508 00 000 "Financial security received."

The procedure for maintaining records of authorization of expenses in the context of accounting objects

Check502 0 0 000 "Accepted obligations"

Operations for authorizing the obligations of a budgetary institution (hereinafter referred to as obligations) accepted in the current financial year are formed taking into account the obligations accepted and unfulfilled by the institution (monetary obligations). Instruction 157n defines the obligations (monetary obligations) accepted by the institution:

Obligations of the institution - stipulated by law, other regulatory legal act, contract or agreement, the obligation of a budgetary institution to provide funds of the institution in the relevant year to an individual or legal entity, other public legal entity, subject of international law;

Monetary obligations are the obligations of an institution to pay certain funds to the budget, to individuals and legal entities in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of its budgetary powers, or in accordance with the provisions of the legislation of the Russian Federation, other legal acts, terms of a contract or agreement .

Grouping accounts to account 0 502 00 000

by financial periods:

0 502 10 000 "Accepted liabilities for the current financial year";

0 502 20 000 "Accepted obligations for the next financial year";

0 502 30 000 “Accepted obligations for the second year following the current one (for the first year following the next one)”;

0 502 40 000 “Accepted obligations for the second year following the next”;

in terms of accounting objects:

0 502 01 000 "Accepted obligations";

0 502 02 000 "Accepted monetary obligations."

Credit turnover on account 0 502 00 000 reflects the amount of obligations assumed by the budgetary institution, including:

K 0 502 01 000 “Accepted obligations” - reflects the amount of obligations assumed by a budgetary institution for the current, next financial year, the first and second years of the planning period, taking into account changes approved in the current financial year according to the relevant KOSGU. The basis for the records are documents confirming the acceptance of obligations: legal acts, contracts, agreements, contracts, etc.

K 0 502 02 000 “Accepted monetary obligations” - reflects the amount monetary obligations assumed by a budgetary institution for the current, next financial year, the first and second years of the planning period, taking into account their changes adopted in the current financial year. Documents confirming the occurrence of monetary obligations are invoices, delivery notes or other documents in accordance with the terms of the transaction under a civil law act.

Operations involving the institution's acceptance of obligations (monetary obligations) and their changes are documented in the following accounting entries:

D 0 506 00 000 "Right to assume obligations" - K 0 502 01 000 "Accepted obligations"

In this case, the amount of decreases in accepted monetary obligations is reflected in the “Red reversal” method.

The amount of the institution’s obligations for which the obligation arose to pay a certain amount of money in the corresponding financial year (monetary obligations) is reflected by the entry:

D 0 502 01 000 "Accepted obligations" - K 050202000 "Accepted monetary obligations"

Thus, in general, account 0 502 00 000 has only credit turnover, debit turnover is possible only on account 0 502 01 000 in correspondence with account 0 502 02 000.

Account 0 504 00 000 "Estimated (planned) assignments"

Grouping accounts for account 0 504 00 000:

by financial periods

050410000 "Estimated (planned) assignments of the current financial year"

050420000 "Estimated (planned) assignments for the next financial year"

Thus, in accordance with the requirements of the law, estimated assignments are planned only for 2 years: the current financial year and the next financial year following the current one or the next one.

0 504 00 100 “Estimated (planned) assignments for income”;

0 504 00 600 "Estimated (planned) assignments for the disposal of financial assets";

0 504 00 700 "Estimated (planned) assignments to increase debt obligations"

0 504 00 200 "Estimated (planned) assignments for expenses";

0 504 00 300 “Estimated (planned) assignments for the acquisition of non-financial assets”;

0 504 00 500 "Estimated (planned) assignments for the acquisition of financial assets";

0 504 00 800 “Estimated (planned) assignments for repayment of debt obligations”;

Types of income (receipts) and expenses (payments) correspond to KOSGU codes.

Transactions on account 0 504 00 000 are reflected in both the debit and credit of the account. However, the debit of account 0 504 00 000 reflects the amount of estimated (planned) assignments for expenses (payments) of a budget institution, approved by the estimate of income and expenses for income-generating activities (financial and economic activity plan), (hence, D 0 will be used in accounting records 504 00 200 "Estimated (planned) assignments for expenses", D 0 504 00 300 "Estimated (planned) assignments for the acquisition of non-financial assets", D 0 504 00 500 "Estimated (planned) assignments for the acquisition of financial assets", D 0 504 00 800 “Estimated (planned) assignments for the repayment of debt obligations”), and the credit of account 0 504 00 000 reflects the amount of estimated (planned) assignments for income (receipts) of a budget institution, approved by the estimate of income and expenses for income-generating activities (financial plan). economic activity) (accounting records will use K 0 504 00 100 "Estimated (planned) assignments for income", K 0 504 00 600 "Estimated (planned) assignments for the disposal of financial assets", K 0 504 00 700 "Estimated (planned) ) appointments to increase liabilities").

Operations to reflect approved estimated (planned) assignments and their changes will be as follows:

D 0 504 00 000 “Estimated (planned) assignments” (0 504 00 200, 0 504 00 300, 0 504 00 500, 0 504 00 800) – K 0 506 00 000 “Right to assume obligations” (0 506 00 200 , 0 506 00 300, 0 506 00 500, 0 506 00 800) – for the amounts of expenses (payments) approved by the estimate of income and expenses for income-generating activities (financial and economic activity plan).

D 0 507 00 000 "Approved volume of financial support" (0 507 00 100, 0 507 00 600 0 507 00 700) - K 0 504 00 000 "Estimated (planned) assignments" (0 504 00 100, 0 504 00 600, 0 504 00 700) – for the amount of income (receipts) approved by the estimate of income and expenses for income-generating activities (financial and economic activity plan).

Account 0 506 00 000 "Right to assume obligations"

The account is intended to summarize information about the scope of the right to assume obligations by a budgetary institution within the limits of the income and expenses approved by the budget for income-generating activities (financial and economic activity plan).

Grouping accounts for account 0 506 00 000:

by financial periods

0 506 10 000 "Right to assume obligations for the current financial year";

0 506 20 000 “The right to assume obligations for the next financial year”;

Those. account 0 506 00 000, like account 0 504 00 000, has only two financial periods, since estimated assignments are planned only for 2 years: the current financial year and the next one or the next financial year.

by types of expenses (payments)

0 506 00 200 "The right to assume obligations for expenses";

0 506 00 300 “The right to assume obligations to acquire non-financial assets”;

0 506 00 500 “The right to assume obligations to acquire financial assets”;

0 506 00 800 "The right to assume obligations to repay debt obligations."

Because The right to assume obligations of a budgetary institution can arise only for expenses (payments), then they are coded similarly to account 0 504 00 000 and correspond to KOSGU codes.

Account 0 506 00 000 “Right to assume obligations” can also have a debit account. and credit turnover. At the same time, the turnover on the credit of the account reflects the volume of obligations in monetary terms, the acceptance of which is ensured by the estimated (planned) assignments for income (receipts), approved (taking into account their changes) for the corresponding financial year. In fact, this is the scope of the right to assume obligations within the limits of income (receipts) approved by the estimate of income and expenses for income-generating activities (financial and economic activity plan) of a budget institution.

D 0 504 00 000 "Estimated (planned) assignments" - K 0 506 00 000 "Right to assume obligations" (050600200, 050600300, 050600500, 050600800) - for the amount of expenses (payments) approved by the estimate of income and expenses for income-generating activities (plan of financial and economic activities) and their changes.

In this case, the amount of reductions in estimated assignments is reflected in the “Red reversal” method.

D 0 506 00 000 “Right to assume obligations” (050600300, 050600500, 050600800) – K 0 502 01 000 “Accepted obligations” (0 502 01 200, 0 502 01 300, 0 502 01 500, 0 502 01 800 ) - for the amounts of accepted obligations and their changes.

In this case, the amount of decreases in obligations assumed by the institution is reflected in the “Red reversal” method.

An institution cannot accept obligations in an amount greater than the amount of expenses approved by the estimate of income and expenses for income-generating activities (plan of financial and economic activities), therefore account 0 506 00 000 may have a loan balance that shows the difference between the approved amount of expenses and accepted obligations and actually means the amount for which the institution has the right to accept obligations in the context of expense codes in accordance with KOSGU.

Account 0 507 00 000 "Approved amount of financial support"

Designed to summarize information on the amount of funds provided within the estimated assignments for income (receipts), approved by the estimate of income and expenses for income-generating activities (financial and economic activity plan) of a budget institution, for receipt.

Group accounts:

by financial periods

0 507 10 000 "Approved amount of financial support for the current financial year";

0 507 20 000 "Approved amount of financial support for the next financial year."

Similar to accounts 0 504 00 000 and 0 506 00 000, account 0 507 00 000 has two planning periods: the current and next financial years.

by type of income (receipt)

0 507 00 100 “Approved amount of income”;

0 507 00 600 “Approved volume of disposal of financial assets”;

0 507 00 700 "Approved amount of increase in debt obligations."

Account 0 507 00 000 has both debit and credit turnover during the financial year. At the same time, the debit indicator for the corresponding analytical accounting accounts of account 0 507 00 000 reflects the amount of funds provided within the estimated assignments for income (receipts) approved by the estimate of income and expenses for income-generating activities (financial and economic activity plan) of the budgetary institution, to receipts in the current (next) financial year, and credit turnover indicates the amount of execution of income (amount of receipts) in the corresponding financial year.

Account 0 507 00 000 may have a debit balance that reflects the difference between the amount of income (receipts) approved by the estimate or plan of the institution and actually received in the financial year or the amount of income (receipts) that should be received in the financial year.

Account transactions are recorded using the following accounting entries:

D 0 507 00 000 “Approved volume of financial support” (050700100, 050700600, 050700700) – K 0 504 00 000 “Estimated planned assignments” (0 504 00 100. 0 504 00 600. 0 504 00 700) - on amount of income ( revenues) and their changes, approved by the estimate of income and expenses for income-generating activities (financial and economic activity plan).

In this case, the amount of reductions in estimated assignments is reflected in the “Red reversal” method.

D 0 508 00 000 "Received financial support" (0 508 00 100, 0 508 00 600, 0 508 00 700) - K 0 507 00 000 "Approved amount of financial support" (050700100, 050700600, 050700700) - for the amount performance in the current financial year based on income (receipts) of a budget institution.

The same entry reflects the amount of returns of previously received income (receipts) of a budget institution made in the current year, only by the “Red reversal” method.

Account 0 508 00 000 "Financial security received"

The account is intended to summarize information on the amounts of financial security received in the current financial year (income, (receipt)) and the amount of returns of previously received financial security (income (receipt)).

Grouping accounts for account 0 508 00 000:

by financial periods

0 508 10 000 "Received financial support for the current financial year";

0 508 20 000 "Financial provision for the next financial year has been received."

by type of income (receipt)

0 508 00 100 "Income received";

0 508 00 600 “Proceeds received from disposal of financial assets”;

0 508 00 700 "Receipts received with increase in debt obligations"

Income (receipts) of the institution are coded in accordance with KOSGU codes.

During the financial year, the account reflects only debit turnover; accordingly, it can only have debit indicators for the corresponding analytical accounting accounts of account 0 508 00 000, which reflect the amounts of financial security (income (receipts)) received in the current financial year, taking into account those made in the current financial year of returns of previously received financial provisions (income (receipts)) of a budget institution.

Account transactions are recorded using the following accounting entries:

D 0 508 00 000 “Financial support received” (0 508 00 100, 0 508 00 600, 0 508 00 700) – K 0 507 00 000 “Approved amount of financial support” (0 507 00 100, 0 507 00 600, 0 507 00 700) - for the amount of income (receipts) received by the budgetary institution and returns of previously received income.

The synthetic account 0 500 00 000 “Authorization of expenses” never has a balance, therefore it cannot be reflected in the balance sheet of a budgetary institution. Summary information of accounting entries for account 0 500 00 000 is presented in the table - the log of transactions for authorizing expenses.

SHIKHOV A.YU.,
expert editor of the Publishing House "Accountant Advisor"

Accounting based on the Unified Chart of Accounts in state and municipal institutions, regardless of their type, generally has no fundamental differences. However, in the Unified Chart of Accounts there are a number of accounts that are used only by institutions of the corresponding type. Particular importance is given to the 500 accounts, which are intended to monitor the implementation by institutions of plans approved by them.

Background

A group of 500 accounts in the Unified Chart of Accounts, approved as part of the Instructions for the Application of the Unified Chart of Accounts (approved by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n; hereinafter referred to as Instruction No. 157n), is presented in Section 5 “Authorization of expenses of a business entity.”
The concept of “authorization of expenses” in the accounting of state (municipal) institutions appeared back in 2005 in connection with the adoption of an order of the Russian Ministry of Finance dated August 26, 2004 No. 70n, who approved the Instructions on Budget Accounting. At the same time, the most significant changes to accounting for authorization of expenses were introduced by Instruction No. 157n, namely:
- the structure of the corresponding section of the Chart of Accounts has changed significantly;
- new accounts were introduced;
- the purpose of individual previously used accounts has changed somewhat.
According to Federal Law dated 05/08/2010 No. 83-FZ state and municipal institutions that received the status of budgetary and autonomous institutions were removed from the budget process. In this regard, the use of accounts in Section 5 “Authorization of Expenditures” on “equal rights” with government institutions became impossible, and the need to monitor the fulfillment of budgetary and autonomous institutions of their obligations to exercise the powers of the relevant executive authorities remained.
Taking into account the accumulated practical experience, the pages of our magazine examined in more detail the operations for authorizing expenses in institutions that receive budget funds<1>. At the same time, government institutions can almost fully apply the experience of reflecting such operations in budget accounting already within the framework of Instruction No. 157n and the Instructions on Budget Accounting, approved by order of the Ministry of Finance of Russia dated 06.12.2010 No. 162n(hereinafter referred to as Instruction No. 162n).
<1>See articles by G.A. Selezneva in the magazine “Advisor to the Public Sector Accountant” No. 8 for 2008, A.Yu. Shikhov in the magazine "Advisor to the Public Sector Accountant" No. 3 for 2011.

However, over the past eight years, many accounting issues in expense authorization accounts have remained unresolved. Therefore, the need to collect and record information on the implementation of relevant business transactions on 500 accounts for accountants of state (municipal) institutions - especially budgetary and autonomous ones - still seems unnecessary and irrelevant. Moreover, the practical application of information obtained on the accounts in question remains unclaimed not only by accountants and heads of institutions themselves, but also by other users of reporting, in particular by the main managers of budget funds.
At the same time, the lack of a clear position of the Russian Ministry of Finance on the procedure for recording transactions on 500 accounts has led to the emergence of different points of view on this issue among accountants and experts. Since the reflection of transactions on these accounts is not disclosed normatively at the federal level, each main manager of budget funds, founder or chief accountant of an institution was forced to independently regulate the reflection of transactions on 500 accounts by issuing departmental or local acts.
Nevertheless, questions regarding the use of 500 accounts are becoming more acute, so we offer our readers our solution to the problems.

Accounting object

Let us recall that the procedure for budget execution for expenditures, enshrined in Article 219 of the Budget Code of the Russian Federation, generally corresponds to the procedure for budget accounting of obligations by recipients of budget funds according to