723 form for budgetary institutions. Explanations of the Ministry of Finance on the preparation of financial reporting forms

Date of publication: 02/25/2016

MINISTRY OF LABOR AND SOCIAL PROTECTION OF THE RUSSIAN FEDERATION

ON APPROVAL OF FORM AND PROCEDURE

MEDICAL AND SOCIAL EXAMINATION

In accordance with part nine of Article 11 of the Federal Law of November 24, 1995 N 181-FZ “On the social protection of disabled people in the Russian Federation” (Collected Legislation of the Russian Federation, 1995, N 48, Art. 4563; 1998, N 31, Art. 3803; 2001, Art. 232, Art. 3693; Art. 2002, No. 2; 2003, No. 167; 2004, No. 3607; 2006, No. 10; 2007, No. 5084; 2008, No. 817; , art. 6224, art. 2152; 2010, art. 6609; art. 3880; 6329; art. 6608; 2012, art. 399; 19, Art. 2331, Art. 3475, Art. 6160; Art. 2014, Art. Art. 6928; 2015, No. 14, Art. 27, Art.

1. Approve:

form of information on the execution by executive authorities of the constituent entities of the Russian Federation, local government bodies and organizations, regardless of their organizational and legal forms, assigned to them by an individual rehabilitation or habilitation program for a disabled person and an individual rehabilitation or habilitation program for a disabled child of activities in federal state institutions of medical and social examination according to Appendix No. 1;

The procedure for the provision by executive authorities of the constituent entities of the Russian Federation, local government bodies and organizations, regardless of their organizational and legal forms, of information on the implementation of the activities assigned to them by the individual rehabilitation or habilitation program for a disabled person and the individual rehabilitation or habilitation program for a disabled child to federal state medical and social institutions examination in accordance with Appendix No. 2.

M.A.TOPILIN

Appendix No. 1

to the order of the Ministry of Labor

and social protection

Russian Federation

dated October 15, 2015 N 723n

Information

on the execution by executive authorities of the subjects

Russian Federation, local government bodies

and organizations, regardless of their organizational and legal

forms assigned to them by the individual program

rehabilitation or habilitation of a disabled person and individual

rehabilitation or habilitation program for a disabled child

events in federal government agencies

medical and social examination

(name and address of federal government agency

medical and social examination, to which information about

execution of activities provided for by the individual program

rehabilitation or habilitation of a disabled person and an individual program

rehabilitation or habilitation of a disabled child (hereinafter

respectively - IPRA of a disabled person, IPRA of a disabled child)

___________________________________________________________________________

(name and address of the executive authority of the subject of the Russian Federation

Federation, regional branch of the Social Insurance Fund of the Russian

information on the implementation of activities assigned to him by the IRA of a disabled person,

IPRA of a disabled child)

___________________________________________________________________________

(contact details of an employee of the executive authority of the subject

Russian Federation, the regional branch of the Fund authorized to

providing information on the implementation of activities provided for by the IPRA

disabled person, IPRA of a disabled child (full name, position, telephone number, address

Email)

1. General information about a disabled person (disabled child)

IPRA of a disabled person (IPRA of a disabled child) N ____ to the protocol

conducting a medical and social examination of a citizen

N ____ from "__" ____________ 20__

1. Last name, first name, patronymic (if available): __________________________________

2. Date of birth: day _____________ month _________________ year __________

3. Age (number of complete years (for a child under 1 year of age, number of complete

months): ____________

4. Address of residence (if there is no place of residence, indicate

address of place of stay, actual residence on the territory of the Russian Federation

Federation, location of the pension file of a disabled person (disabled child),

who left for permanent residence outside the Russian Federation)

(underline what is indicated):

4.1. state: _______________________

4.2. postcode: _________________________________

4.3. the subject of the Russian Federation: __________________

4.4. area: _____________________

┌─┐ ┌─┐

4.5. populated area (4.5.1. │ │ urban settlement 4.5.2. │ │ rural

└─┘ └─┘

settlement): _______________________

4.6. Street: _______________________________________________________________

4.7. house/building/building: ____________/______________/_____________________

4.8. apartment: _____________

5. Person of no fixed abode │ │

6. Person without permanent registration │ │

7. Contact information:

7.1. Contact phone numbers: ________________ ________________ _______________

7.2. E-mail address: _____________________________________________

8. Insurance number of an individual personal account: ________________________

2. Data on the implementation of activities provided for by the disabled person’s IPRA

(IPRA for a disabled child)

2.1. Data on the implementation of activities assigned to the disabled person’s IPRA

(IPRA of a disabled child) to the executive authorities of the subject

Russian Federation in the field of health care

Event name	Event performer	Event execution date
Medical rehabilitation
Dynamic observation
Drug therapy
Non-drug therapy

Reconstructive surgery



Prosthetics, orthotics

2.2. Data on the implementation of activities assigned to the disabled person’s IPRA

Russian Federation in the field of promoting employment

Event name	Event performer	Event execution date	Result of the activity (completed/not completed)
Providing vocational guidance for people with disabilities
Professional information
Professional Consulting
Professional selection
Professional selection

Vocational training and/or retraining
Vocational training through vocational training programs
Vocational training under retraining programs
Professional training under advanced training programs
Conditions for obtaining vocational education
Adapted educational program
Special conditions for education
Conditions for obtaining education by disabled people with persistent visual impairments
Conditions for obtaining education for disabled people with persistent hearing impairments
Conditions for obtaining education by disabled people with simultaneous persistent disorders of vision and hearing
Conditions for obtaining education for disabled people with persistent disorders of the musculoskeletal system
Conditions for obtaining education by disabled people who have persistent disorders of the musculoskeletal system and use wheelchairs
Employment assistance
Employment assistance
Working conditions provided during employment
Normal working conditions
Specially created working conditions
Production adaptation
Socio-psychological adaptation
Social and industrial adaptation
Equipment (equipment) of a special workplace for employing a disabled person
For disabled people with persistent visual impairments
For disabled people with persistent hearing impairments
For disabled people with simultaneous persistent visual and hearing impairments
For disabled people with persistent disorders of the musculoskeletal system
For disabled people who have persistent disorders of the musculoskeletal system and use wheelchairs

2.3. Data on the implementation of activities assigned to the disabled person’s IPRA

(IPRA of a disabled child) to the executive authority of the subject

Russian Federation in the field of education

Event name	Event performer	Event execution date	Result of the activity (completed/not completed)
Conditions for organizing training
General education program
Adapted basic educational program
Special pedagogical conditions for education
Psychological and pedagogical assistance
Psychological and pedagogical consultation of a disabled person and his family
Pedagogical correction

2.4. Data on the implementation of activities assigned to the disabled person’s IPRA

(IPRA of a disabled child) to the executive authority of the subject

Event name	Event performer	Event execution date	Result of the activity (completed/not completed)
Social and environmental rehabilitation and habilitation
Information and consultation on issues of social and environmental rehabilitation
Adaptation training for disabled people and their family members in the use of technical means of rehabilitation

Socio-psychological rehabilitation and habilitation
Consulting on socio-psychological rehabilitation issues
Psychological diagnostics
Psychological correction
Social-psychological training
Social and psychological patronage of a disabled person, family of a disabled person
Social and pedagogical rehabilitation and habilitation
Socio-pedagogical diagnostics
Social and pedagogical consultation
Psychological and pedagogical support of the educational process
Pedagogical correction
Correctional training
Social and pedagogical patronage and support for disabled people
Sociocultural rehabilitation and habilitation
Consulting and training in leisure and recreation skills, formation of cultural and applied skills and interests
Creating conditions for full participation in leisure cultural events and sociocultural activities
Social and everyday adaptation
Consulting a disabled person and his family members on issues of adapting housing to the needs of a disabled person
Adaptation training for a disabled person and his family members on self-care and everyday activities
Adaptation of living quarters for the needs of a disabled person
For disabled people with persistent disorders of the musculoskeletal system, including those using wheelchairs and other mobility aids
For disabled people with persistent hearing impairments, if necessary, the use of auxiliary aids
For disabled people with persistent visual impairments, if necessary, use a guide dog or other aids
For disabled people with persistent mental disorders

2.5. Data on the implementation of activities assigned to the disabled person’s IPRA

(IPRA of a disabled child) to the executive authority of the subject

Russian Federation in the field of physical culture and sports

2.6. Data on the implementation of activities assigned to the disabled person’s IPRA

(IPRA of a disabled child) to the executive authority of the subject

of the Russian Federation in the field of social protection of the population

for the provision of technical means of rehabilitation (hereinafter referred to as TSR)

and rehabilitation services provided to a disabled person

(disabled child) at the expense of the federal budget

in case of transfer of powers in accordance with the established procedure

Russian Federation for the provision of TSR

disabled subjects of the Russian Federation

2.7. Data on the implementation of activities assigned to the disabled person’s IPRA

(IPRA of a disabled child) to the executive authority of the subject

of the Russian Federation in the field of social protection of the population

disabled person (disabled child) at the expense of the budget

subject of the Russian Federation

2.8. Data on the implementation of activities assigned by IPRA

disabled person (IPRA for a disabled child) to the regional branch of the Fund

on provision of TSR and rehabilitation services provided

disabled person (disabled child) at the expense of the federal budget

3. Reasons for non-fulfillment of measures provided for by the disabled person’s IPRA

(IPRA for a disabled child)

did not apply to the relevant government authority, local authority

self-government, organization regardless of organizational and legal forms for

provision of activities provided for by the disabled person's IPRA (IPRA

disabled child).

│ │ Disabled person (disabled child) or legal (authorized) representative

refused one or another type, form and volume of activities,

provided for by the IPRA of a disabled person (IPRA of a disabled child).

│ │ Disabled person (disabled child) or legal (authorized) representative

refused to implement the IPRA for a disabled person (IPRA for a disabled child) in general.

│ │ Reasons for non-fulfillment of measures provided for by the disabled person’s IPRA (IPRA

disabled child), with the consent of the disabled person (disabled child) or legal

(authorized) representative for their implementation:

___________________________________________________________________________

__________________________________________________________________________.

(indicate the reasons for non-fulfillment of measures provided for by the IPRA

disabled person (IPRA of a disabled child) for each unfulfilled measure)

Date of information sent: "__" __________ 20__

Head (authorized

Deputy Head)

executive authority

subject of the Russian Federation,

regional branch of the Foundation ______________ _____________________

(signature) (surname, initials)

Notes:

1. The form is filled out by the executive authorities of the constituent entity of the Russian Federation, the regional branch of the Fund by entering information on the implementation of activities provided for by the IPRA of a disabled person (IPRA of a disabled child). Part of the data is marked with a conventional “X” sign entered in the corresponding squares; free lines are intended for text information.

2. The data in section 1 “General data about the disabled person (disabled child)” must correspond to the data from the extract from the IPR of the disabled person (IPRA of the disabled child).

3. In the columns of the tables of section 2 “Data on the implementation of activities provided for by the IPRA of a disabled person (IPRA of a disabled child)” the following is indicated:

Column 1 - name of the activities provided for by the IPRA of a disabled person (IPRA of a disabled child);

Column 2 - performer of the event - executive body of a constituent entity of the Russian Federation, regional branch of the Fund, local government body, organization, regardless of its organizational and legal form;

Column 3 - the date of execution of the rehabilitation or habilitation measure provided for by the IPRA of a disabled person (IPRA of a disabled child).

Column 4 - the entry “completed” is made and the details of the contract (agreement, government assignment) for the provision of rehabilitation or habilitation measures, including the provision of medical care, provision of technical means of rehabilitation (if any) are indicated, or the entry “not completed” is made.

Appendix No. 2

to the order of the Ministry of Labor

and social protection

Russian Federation

PROVISIONS BY EXECUTIVE BODIES OF SUBJECTS

RUSSIAN FEDERATION, LOCAL GOVERNMENT BODIES

AND ORGANIZATIONS, REGARDLESS OF THEIR ORGANIZATIONAL AND LEGAL

FORMS OF INFORMATION ABOUT THE EXECUTION OF THEIR ASSIGNMENTS

INDIVIDUAL REHABILITATION OR HABILITATION PROGRAM

DISABLED PERSON AND INDIVIDUAL REHABILITATION PROGRAM

OR HABILITATION OF A DISABLED CHILD EVENTS

TO FEDERAL STATE INSTITUTIONS

MEDICAL AND SOCIAL EXAMINATION

1. This Procedure establishes the rules for the provision by executive authorities of the constituent entities of the Russian Federation, local government bodies and organizations, regardless of their organizational and legal forms, of the implementation of the individual rehabilitation or habilitation program for a disabled person and the individual rehabilitation or habilitation program for a disabled child assigned to them (hereinafter, respectively - IPRA of a disabled person, IPRA of a disabled child) activities in federal state institutions of medical and social examination (hereinafter - Institutions) in order to monitor the rehabilitation process carried out in relation to a disabled person (disabled child) and evaluate its results.

2. Local government bodies and organizations, regardless of their organizational and legal forms, provide information on the implementation of the activities assigned to them by the IRA of a disabled person, the IRA of a disabled child to the executive authorities of the constituent entity of the Russian Federation, the territorial branch of the Social Insurance Fund of the Russian Federation (hereinafter referred to as the territorial branch of the Fund) , which generate summary information on the implementation of these activities and submit it to the Institution.

3. The executive authorities of the constituent entity of the Russian Federation and the territorial branch of the Fund provide summary information on the implementation of activities provided for by the IPRA of a disabled person, the IPRA of a disabled child (hereinafter referred to as summary information):

a) executive authority of a constituent entity of the Russian Federation in the field of health protection - in terms of the implementation of medical rehabilitation and habilitation measures;

b) the executive body of the constituent entity of the Russian Federation in the field of promoting employment of the population - in terms of the implementation of measures for professional rehabilitation and habilitation;

c) the executive body of the constituent entity of the Russian Federation in the field of education - regarding the implementation of measures for psychological and pedagogical rehabilitation and habilitation;

d) executive authority of a constituent entity of the Russian Federation in the field of social protection of the population - in terms of the implementation of measures for social rehabilitation and habilitation, as well as in terms of providing technical means of rehabilitation (hereinafter - TSR) provided to a disabled person (disabled child) at the expense of the federal budget in the event of the transfer, in the established manner, of the powers of the Russian Federation to provide TSR to disabled people to the constituent entities of the Russian Federation, and providing TSR at the expense of the budget of the constituent entity of the Russian Federation;

e) executive authority of a constituent entity of the Russian Federation in the field of physical culture and sports - in terms of the implementation of physical education and health activities, sports;

f) regional branch of the Fund - in terms of providing TSR provided to a disabled person (disabled child) at the expense of the federal budget.

4. Summary information is presented in the form provided for in Appendix No. 1 (hereinafter referred to as the form).

The summary information presented in electronic form is signed with an enhanced qualified electronic signature of the head (authorized deputy head) of the relevant executive body of the constituent entity of the Russian Federation, the regional branch of the Fund.

The summary information presented on paper is signed by the head (authorized deputy head) of the relevant executive body of the constituent entity of the Russian Federation, the regional branch of the Fund and certified by the seal of the executive body of the constituent entity of the Russian Federation, the regional branch of the Fund.

5. Summary information is sent to the Institution within five days from the date of implementation of the measures provided for by the IPRA of a disabled person, IPRA of a disabled child, but no later than one month before the expiration of the IPRA of a disabled person, IPRA of a disabled child.

6. Summary information in electronic form is presented using a unified system of interdepartmental electronic interaction or via a secure data transmission network by providing access to the state information system that forms a data bank about citizens who were provided with the state service of conducting a medical and social examination.

7. Software and hardware used to transmit information electronically must provide for the ability to confirm the provision and receipt of information.

8. If it is not possible to transmit summary information in electronic form, summary information on paper is sent to the Institution in compliance with the requirements of the legislation of the Russian Federation in the field of personal data.

The information contained in Instruction No. 33n is often not enough to correctly reflect individual transactions of financial and economic activities in the financial reporting forms. Therefore, the financial department, together with the Federal Treasury, issues letters that convey to accounting subjects important information about the reflection of certain transactions in accounting reporting forms. The Letter of the Ministry of Finance of the Russian Federation No. 02-07-07/21798, the Treasury of the Russian Federation No. 07-04-05/02-308 dated 04/07/2017 (hereinafter referred to as Letter No. 07-04-05/02-308) discusses the features of reflection in forms 0503723 , 0503737, 0503728 individual transactions. As part of this consultation, the author analyzes the provisions of this letter using examples.

Return of the remaining subsidies to budget revenues

Healthcare institutions from the budgets of the budgetary system of the Russian Federation receive:

subsidies for fulfilling the founder’s assignment;

targeted subsidies.

The remaining amounts of subsidies allocated to fulfill the founder’s assignment are subject to return to the budget in the following cases:

a) failure by the institution to fulfill the indicators of the state (municipal) assignment of the founder;

b) the presence of an unspent balance if a violation in terms of spending subsidy funds is revealed during the inspection.

In turn, the balance of the targeted subsidy is returned in the following cases:

the presence of an unspent balance of the subsidy;

detection during the audit of violations regarding the expenditure of subsidy funds (misappropriation).

The return to the budget of the remaining amounts of subsidies can be carried out both at the expense of the remaining amounts of subsidies generated by the institution, and at the expense of other revenues not prohibited by law, with the exception of funds provided to federal budgetary and autonomous institutions in accordance with paragraph. 2 p. 1 art. 78.1 and art. 78.2 of the Budget Code of the Russian Federation and for other purposes (Letter of the Ministry of Finance of the Russian Federation dated April 12, 2016 No. 02-01-09/20629).

Letter No. 07-04-05/02-308 contains clarifications on how to reflect these transactions in reports (f. 05034723, 0503737).

Let's consider this situation.

Example 1.

In 2016, a budget-funded medical institution was allocated a targeted subsidy, which was not fully spent by the institution. As of January 1, 2017, the institution had a subsidy balance of 25,000 rubles, which was transferred to budget revenue in March 2017.

In accounting, transactions for transferring the balance of the targeted subsidy to budget revenue are reflected as follows:

For reference: it is allowed to reflect transactions for the transfer (payment) of amounts of return of excess income received (income from advances) of the current financial year, including subsidies (grants) received by the institution for the current year, as well as when transferring (payment) amounts of return of excess income received (income from advances) ) of previous years, with the exception of the return of the balances of subsidies (grants) of previous years received by the institution, according to off-balance account 17 with a minus sign (clause 2.3 of Letter No. 07-04-05/02-308). By off-balance account 18 with a minus sign it is acceptable to reflect refunds of current year expenses.

From the explanations given in clauses 2.1 and 2.2 of Letter No. 07-04-05/02-308, it follows that transactions for the return of subsidy amounts are reflected in the report (form 0503723) on lines 421, 422 of section. 3 “Change in fund balances”, and in the report (f. 0503737) - on lines 910 and 951 of section. 4 “Information on returns of balances of subsidies and expenses of previous years”, taking into account such features.

The following information is shown on lines 420, 421, 422 of the report (f. 0503723):

Indicator name	Line code

Including
		The receipt of refunds of the balances of subsidies (grants) provided by the institution to other organizations before the start of the reporting period is reflected as part of the amount of restoration of expenses of previous years. Defined as the sum of lines 421 and 422
		The amount of proceeds from the return of accounts receivable from previous years (restoration of cash expenses from previous years) is reflected. This line indicates the amount of receipts of returns of the balances of subsidies (grants) provided by the institution to other organizations before the start of the reporting period
To return the remaining subsidies from previous years		The amount of returns (disposals from returns) of the balances of subsidies of previous years is indicated, including the balances of the amounts of subsidies formed in connection with the institution’s failure to achieve the indicators of the state (municipal) task

Let us recall that the report (f. 0503723) is compiled in the context of KOSGU codes, based on analytical data on the types of receipts and disposals reflected in off-balance sheet accounts 17"Cash receipts" 18 “Disposals of funds” opened to accounts:

– 0 201 11 000 “Institutional funds in personal accounts with the Treasury”;

– 0 201 21 000 “Institutional funds in accounts with a credit institution” (for autonomous institutions);

– 0 201 23 000 “The institution’s funds are on the way to a credit institution”;

– 0 201 26 000 “Institutional funds in special accounts in a credit institution”;

– 0 201 27 000 “Institutional funds in foreign currency in accounts with a credit institution”;

– 0 201 34 000 "Cash register";

– 0 210 03 000 “Cash settlements with financial authorities.”

For reference. Paragraph 2.1 of Letter No. 07-04-05/02-308 states that the attachment to the letter contains a report template (f. 0503723). However, in fact, the application only contains a report template (f. 0503737). If the report template (f. 0503723) is not compiled and submitted by the Ministry of Finance in May - June 2017, this report as of July 1, 2017 should be drawn up according to the form contained in Instruction No. 33n.

Example 2.

An operation to transfer the balance of the targeted subsidy in the amount of 25,000 rubles to budget revenue. reflected in account 18, opened to account 5,201 11,610.

In the report (f. 0503723) the operation is reflected as follows:

3. Change in balance

Indicator name	Line code	Code according to KOSGU

For cash transactions not related to inflows and outflows
Including
For the return of accounts receivable from previous years
Including:
To return the remaining subsidies from previous years

In the report (f. 0503737), the return of the balance of subsidies is indicated on lines 910 and 950 as follows (clause 2.2 of Letter No. 07-04-05/02-308):

Indicator name	Line code	Features of filling a line
Returned balances of subsidies from previous years, total (defined as the amount according to analytics codes 130 and 180)		This line reflects the return of the balances of subsidies (grants) from previous years indicated on line 592 of the report (f. 0503737). Information on the return of subsidies is detailed by analytics codes: – 130 – in terms of the listed balances of subsidies for financial support for the implementation of state (municipal) tasks; – 180 – in terms of the listed balances of subsidies for other purposes, grants. Column 3 on line 910 of the report (form 0503737) is not filled in
Income from the provision (performance) of paid services (work)
Other income
Refunded expenses from previous years, total		This line reflects the receipt of funds from the return of amounts of previously transferred cash collateral, as well as receivables from previous years (restoration of cash expenses from previous years). The indicator for line 950 is equal to the indicator for line 591 of the report (form 0503737). At the same time, the letter says that line 591 of the report (f. 0503737) is detailed according to analytics codes (column 3): – regarding the return of amounts of previously transferred monetary security – reflecting the zero analytics code (“000”); – in terms of the return of accounts receivable from previous years for expenses (restoration of cash expenses of previous years) - according to codes of types of expenses. Column 3 on line 950 of the report (form 0503737) is not filled in

Let us remind you that the report (f. 0503737) reflects the indicators of plan execution based on analytical data from the accounting records of the institution in the context of analytical codes according to the corresponding codes (structural components of codes) of the budget classification corresponding to the type of receipts (income, other receipts, including from borrowings ( sources of financing the deficit of the institution’s funds), type of disposals (expenses, other payments, including repayment of borrowings) (clause 36 of Instruction No. 33n) When drawing up the report, you should be guided by the form given in the appendix to Letter No. 07-05-05/. 02-308.

Example 3.

Let's use the conditions of example 2.

In the report (f. 0503737), the transfer of the balance of the targeted subsidy to budget revenue will be reflected as follows:

4. Information on refunds of balances of subsidies and expenses of previous years

For reference. In paragraph 2.1 of Letter No. 07-04-05/02-308, it is noted that when drawing up the report (form 0503723), the indicators on lines 165, 182, 234, 247, 263, 302, 303, 304, 345, 352, 361, 362, 363 are not reflected. For these lines, the name of the indicator is not indicated.

Operations for temporary borrowing of funds from one KVFO to another

In the event of the absence or insufficiency of funds in a personal account under one type of activity code to carry out expense transactions, the institution has the right to temporarily borrow the missing funds from another personal account or from another KVFO. The Letter of the Ministry of Finance of the Russian Federation dated December 28, 2016 No. 02-06-10/79177 shows the correspondence of accounts for the reflection of operations on temporary borrowing of funds from the code of the type of financial security 3 to the code of the type of financial security 2. The correspondence of accounts proposed in the letter can also be applied to the reflection operations for borrowing funds under other activity codes. These transactions are reflected through account 0 304 06 000 “Settlements with other creditors”.

From the information given in clause 2.1 of Letter No. 07-04-05/02-308, clause 55.1 of Instruction No. 33n, it follows that operations to raise funds to cover the cash gap when fulfilling an obligation within the limits of the cash balance on the personal account the institution's account (borrowing funds between types of activities) are reflected in the report (f. 0503723) on lines 463, 464, 501 and 502, taking into account the following features.

Indicator name	Line code	Features of filling a line

Including
		Reflects the funds received to fulfill the obligation and reflected in off-balance account 17, open to account 0 304 06 000. The indicator is reflected with a minus sign
		The cash outflow indicators reflected in the off-balance account 18, open to account 0 304 06 000. The indicator is indicated in a positive value

Including
		The operations indicated on line 463 are reflected with a minus sign. The same line records the sum of the indicator given in line 710 of column 9 of the report (form 0503737) presented on the reporting date and the indicator of receipt of funds for temporary disposal without taking into account non-cash transactions
		The transactions listed on line 464 are reflected. The indicator is fixed in a positive value. This line reflects the sum of the indicator in line 720, column 9 of the report (form 0503737), presented as of the reporting date, and the indicator for the disposal of funds in temporary disposal, excluding non-cash transactions

Example 4.

To carry out expense transactions under activity code 7, the institution was forced to raise funds in the amount of 150,000 rubles. from activity code 2.

In accounting, operations to raise funds are reflected as follows:

	Debit	Credit	Amount, rub.
Funds were raised from KVFO 2 to fulfill obligations under KVFO 7
Funds written off from KVFO 2	2 304 06 830 18 (KOSGU 610)	2 201 11 610 18 (KOSGU 610)	150 000 150 000
Funds have been received for KVFO 7	7 201 11 510 17 (KOSGU 510)	7 304 06 730 17 (KOSGU 510)	150 000 150 000
The obligations under KVFO 7 were fulfilled		7 201 11 610 18 (KOSGU 610)	150 000 150 000

In the report (f. 0503723), when reflecting transactions according to KVFO 7, the accounting entries given in the example will be reflected as follows:

3. Changes in fund balances

Indicator name	Line code	Code according to KOSGU	During the reporting period
Change in fund balances when managing balances, total
Including
Receipt of cash when managing balances
Change in fund balances, total
Including
By increasing cash

In the report (f. 0503723), when reflecting transactions under KVFO 2, the accounting entries given in the example will be reflected as follows:

Indicator name	Line code	Code according to KOSGU	During the reporting period
Change in fund balances when managing balances, total
Including
Disposal of cash when managing balances
Change in fund balances, total
Including
By reducing cash

Operations for collection of funds upon revocation of a bank’s license

If the Central Bank of the Russian Federation revokes a credit institution's license to carry out banking operations, collected funds for which there is no bank statement about crediting to the bank account are reflected in the report (form 0503737) as follows (clause 2.2 of Letter No. 07-04-05/ 02-308):

Line number, columns	Information displayed by line, column
Operations for the withdrawal of funds from the institution's cash desk during collection are reflected in section 3 "Sources of financing the institution's funds deficit"
Column 6 line 731	The indicator is reflected with a plus sign (in the form template provided with the letter, it is noted that this indicator is indicated with a minus sign)
Column 6 line 710	The indicator is reflected with a minus sign
Column 7 lines 732	The indicator is shown with a minus sign (in the form template for the letter it is indicated that this indicator is reflected with a plus sign)
Column 7 lines 720	The indicator is reflected with a plus sign
Operations for writing off collected funds for which there is no bank statement about crediting to the bank account, when the Central Bank of the Russian Federation revokes a credit institution's license to carry out banking operations
Section 2 “Establishment expenses”, column 6	The indicator is reflected using analytics code 853 “Payment of other payments”
Section 3 “Sources of financing the institution’s fund deficit”, column 6, line 720	The indicator is given with a plus sign
Column 9 line 730	The indicator is zero

Operations involving a shortage of funds at the institution's cash desk

The amount of cash shortage at the institution’s cash desk is reflected in column 7 of the report (form 0503737):

– in section 2 “Institutional expenses” - according to analytics code 853 “Payment of other payments”;

– in section 3 “Sources of financing the institution’s funds deficit” – on line 720 with a plus sign.

Example 5.

During the audit, a shortage of funds in the cash register of the institution was discovered in the amount of 5,000 rubles. This fact was recorded in the inspection report.

The amount of the identified shortage will be reflected in the accounting accounts as follows:

In the report (f. 0503737) this operation will be reflected as follows:

Creating a reserve for upcoming expenses

If your institution is forming a reserve for upcoming expenses, then transactions on 500 accounts for accepting deferred obligations, forming and spending the reserve in the report (f. 0503738) are reflected taking into account the information set out in clause 1.2.3 of Letter No. 07- 04-05/02-308 . From this paragraph it follows that in the column “Accepted obligations, total” (column 6 of the report (f. 0503738)) information on account 0 502 99 000“Deferred liabilities for other future years (outside the planning period).”

According to line 911 section. 3 reports (f. 0503738) columns 4 – 5, 7 – 9, 11 are not filled out.

Indicators accounts 0 502 99 000 are formed in the amount of the reserve for future expenses ( account 0 401 60 000“Reserves for future expenses”) created for these obligations. At the same time, in column 6 of section. 3 reports (f. 0503738) reflect the indicator for account 0 502 99 000, formed at the end of the reporting period (account credit balance), which must correspond to the indicator for account 0 401 60 000 at the end of the reporting period (account credit balance).

We propose to consider the provisions of this paragraph using a specific example.

Example 6.

By calculation in a medical institution it is established:

– the annual amount of the reserve fund in terms of vacation pay is 1,200,000 rubles;

– the annual amount of the reserve fund in terms of payment of insurance premiums from vacation pay amounts is 362,400 rubles;

– the amount of monthly contributions (taking into account the balance formed at the beginning of the year) – 100,000 rubles;

– the amount of monthly contributions to the reserve for the amount of insurance premiums that must be accrued and paid from the vacation pay amounts is 30,200 rubles.

For the period January – June, the size of the reserve fund amounted to 600,000 rubles. (subarticle 211 of KOSGU) and 181,200 rubles. (Subarticle 213 KOSGU). During this period, employees of the institution were accrued and paid vacation pay in the amount of 250,000 rubles. (the amount of accrued and paid insurance premiums is RUB 75,500).

The 2017 transactions described in the example will be reflected in the accounting accounts as follows:

	Debit	Credit	Amount, rub.
The rights to assume obligations in the amount of approved planned assignments are reflected:
– regarding the formation of a reserve for upcoming expenses for vacation pay
– in terms of the amounts of insurance premiums subject to accrual and payment to the budget from the amounts of vacation pay, for the even payment of which a reserve for future expenses was formed
A reserve fund was formed through monthly contributions in the period January–June:
- for vacation pay
- to pay insurance premiums
The institution accepted liabilities in the amount of the created reserve:
- for vacation pay
- to pay insurance premiums
The current year's obligations to pay vacation pay to employees at the expense of previously formed deferred obligations have been accepted:
– regarding vacation pay accrued to employees
– regarding the amounts of insurance premiums accrued from the amounts of vacation pay
Monetary obligations accepted:
– for payment of vacation pay accrued to employees
– on transferring to the budget the amounts of insurance contributions accrued on the amounts of vacation pay
Accrued to the employee:
– vacation pay

Vacation pay amounts paid to employees	2 210 03 560 17		250 000 250 000

		2 210 03 660 18	250 000 250 000

The amount of insurance premiums transferred to the budget		2 201 11 610 18	75 500 75 500

As can be seen from the table presented, as of July 1, 2017, the institution had the following data:

– credit turnover by account 2 502 11 111– 250,000 rub.;

– credit turnover by account 2 502 11 213– 75,500 rub.;

– account credit 2 502 12 111– 250,000 rub.;

– account credit 2,502 11,213– 75,500 rub.;

– indicator for count 18, open to account 2 201 11 610, By KVR 111– 250,000 rub., according to KVR 119– 75,500 rub.

In section 1 of the report (f. 0503738) these indicators will be reflected as follows:

Indicator name	Code of type of expenses (disposals)		Accepted monetary obligations	Fulfilled financial obligations

1. Liabilities of the current (reporting) financial year for expenses, total
Including
Expenses incurred within the wage fund
Compulsory social insurance contributions for employee compensation payments
		(Credit turnover by account 2 502 11 xxx)	(Account credit 2 502 12 xxx)	(Indicator for off-balance account 18, open to accounts 2 201 11 610, 2 210 03 660 )

In section 3 of the report (f. 0503738) these indicators will be reflected as follows:

Indicator name	Code of type of expenses (disposals)	Accepted obligations, total	The accepted obligations were not fulfilled

3. Liabilities of financial years following the current (reporting) financial year, total
Including expenses

For deferred obligations:
– to create a reserve for upcoming vacation expenses
– for the formation of a reserve for upcoming expenses for the calculation and payment of insurance premiums

* By KVR 111 in the amount of 350,000 rubles. (the indicator is equal to the credit balance accounts 2 502 99 211(RUB 600,000 - RUB 250,000) and credit balance on account 2 401 60 211(600,000 rub. - 250,000 rub.)).

** By KVR 119 in the amount of 105,700 rubles. (the indicator is equal to the credit balance accounts 2 502 99 212(RUB 181,200 - RUB 75,500) and credit balance on account 2 401 60 213(RUB 123,969.8 - RUB 114,760)).

The indicator in column 6 must be equal to the indicator reflected in column 10 of the report (f. 0503738).

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

Clause 2.5 of Letter No. 07-04-05/02-308 provides explanations for filling out the table of the explanatory note (f. 0503769). This table is included in the quarterly reporting. It is formed and presented separately by type of activity (codes of types of financial support 2, 4, 5, 6, 7) and types of debt (receivables, payables) indicating in section. 1 in the 1st – 17th digits of the accounting account number:

in terms of income calculations: in the 1st - 4th digits - the corresponding section, subsection (analytical code of the type of function, service (work) of the institution), in the 5th - 14th digits - zeros, in the 15th - 17th digits - codes analytical groups of subtypes of budget revenues;

in terms of calculations of expenses: in the 1st - 4th digits - the corresponding section, subsection (analytical code of the type of function, service (work) of the institution), in the 5th - 14th digits - zeros, in the 15th - 17th digits - codes types of budget expenditures;

in terms of settlements for operations to attract funds within the framework of covering the cash gap when fulfilling an obligation within the limits of the balance of funds on the institution’s personal account (borrowing funds between types of activities - account 0 304 06 000“Settlements with other creditors”): in the 1st – 17th digits – zeros.

The letter provides detailed explanations on how to reflect information in the 1st – 4th digits of the account number when filling out column 1 of the table (f. 0503769).

In conclusion, we note that Letter No. 07-04-05/02-308 explains the features of recording transactions in forms 0503723 and 0503737:

to return to budget revenue the amounts remaining from subsidies from previous years;

to attract funds from one KVFO to another.

Also in this letter attention is paid to reflecting:

a) in the report (f. 0503737) of transactions for the withdrawal of funds from the institution’s cash desk during collection in the event of revocation of a credit institution’s license to carry out banking operations;

b) in the report (f. 0503728) of operations on the formation of a reserve for future expenses and its use;

c) in sections 1 – 4 of information (form 0503769) (table of explanatory note (form 0503760)) information on the application of the budget classification of the Russian Federation.

When filling out reporting forms, an institution can use the explanations contained in other letters from the Ministry of Finance and the Federal Treasury.

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 it 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 cash flow of the institution. 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, then 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, wages are paid from the cash register.

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

After completing all the necessary documents, we will fill out Form 737 again and see what the picture is.

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 the balance sheet for account 18.00 for subaccounts broken down by 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, the 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!

Since 2016, many forms of accounting reporting of state (municipal) budgetary and autonomous institutions must be formed according to new forms and new rules. In this article, 1C methodologists talk about the formation of financial statements in the 1C: Public Institution Accounting program.

Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n 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 must be applied when preparing reports for 2016

The joint letter of the Ministry of Finance of Russia and the Federal Treasury dated March 17, 2016 No. 02-07-07/15237 and 07-04-05/02-178, hereinafter referred to as the Letter, provided clarifications on the preparation and presentation of monthly and quarterly reports of state budgetary and autonomous institutions by the main administrators of federal budget funds in 2016.

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 has been published ( statrep33№.repx).

In accordance with Order No. 33n and the specified Letter, the following forms are included in the set of regulated quarterly reporting for 2016:

Features of the formation of regulated reports in 2016
Report f. 0503737

To prepare the Report f. 05037377 in 2016, the regulated report "" should be used.

Report f. 0503737 is formed in the manner established by Instruction No. 33n.

According to paragraph 36 of Instruction No. 33n in the Report, plan execution indicators are reflected on the basis of analytical data from the accounting records of the institution in the context of analytical codes according to the corresponding codes (structural components of codes) of the budget classification corresponding to the type of receipts (income, other receipts, including from borrowings (sources financing the deficit of the institution's funds) (hereinafter referred to as receipts), type of disposals (expenses, other payments, including repayment of borrowings) (hereinafter referred to as disposals), respectively, by sections of the Report (f. 0503737):

Section 1. Income of the institution;
Section 2. Establishment expenses;
Section 3. Sources of financing the institution's funds deficit.
Section 4. Information on refunds of balances of subsidies and expenses of previous years.

Clause 4.1 of the Letter clarified that the formation of indicators of the Report f. 0503737 by report lines is carried out indicating:

in section 1 - the code of the analytical group of the subtype of budget income (categories from 18 to 20 of the budget income classification code),
in section 2 - expense type code (digits 18 to 20 of the budget expense classification code),
in section 3 - the code of the analytical group of the type of sources of financing budget deficits (categories from 18 to 20 of the code of classification of sources of financing the budget deficit)

in accordance with the attached example of the indicator structure. In this case, rows for which there are no indicators are not generated in the report. The indicators for line 950 by analytics codes in 2016 are not detailed.

In gr. 3 (Analytics code) in sections of the regulated report " F. 0503737, Report on the implementation of the FHD plan (valid from 01/01/2016)» the corresponding analytics codes are indicated.

Important. If the numbers of the institution’s Working Chart of Accounts use KPIs of the “Custom” type, automatic completion of the form is impossible.

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.

Important. When forming section 1 according to the type of financial support (activity) of the institution (KFO) 4 - subsidies for the implementation of state (municipal) tasks, one should take into account the changes made by paragraph 1.4 of the order of the Ministry of Finance of Russia dated February 16, 2016 No. 9n to paragraph 4.1.1 "Analytical group of the subtype budget revenues" of Section II of the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, according to which, since 2016, the income of state (municipal) institutions from receipts of subsidies for the financial support of their state (municipal) assignment are reflected under Article 130 “Income from the provision of paid services (work)” of the analytical group of the subtype of income of the income classification budgets.

In accordance with paragraph 39 of Instruction No. 33n as amended. Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n for lines that do not contain data in column 4 (in the absence of planned assignments), and (or) when fulfilled in excess of planned indicators, column 10 “Planned assignments not fulfilled” is not filled in.

Line 591 of Section 3 “Sources of financing the institution’s funds deficit” reflects the turnover with account 210.05 in terms of receipt of funds from the return of amounts of previously transferred cash security for government contracts and other collateral payments, as well as returns of receivables for expenses of previous years, recorded as the debit of the account 17 by codes of types of expenses (according to paragraph 365 of Instruction No. 157n as amended by Order of the Ministry of Finance of Russia dated March 1, 2016 No. 16n, account 17 “Receipts of funds to the accounts of an institution” is used, inter alia, for institutions to record operations for the return of receivables for past expenses years).

Line 592 reflects the turnover with account 210.05 in terms of the transfer of security for government contracts and other collateral payments, as well as the turnover for the return of balances of subsidies from previous years, recorded under the credit of account 18 under the items of the analytical group of the income subtype. The indicator of line 592 is formed with a minus, otherwise the balance of the form will not converge.

According to paragraph 44 of Instruction No. 33n, line 910 reflects returns of the balances of subsidies from previous years reflected in line 592.

It should be noted that the draft control ratios for form 0503737, published on the website of the Federal Treasury, for section 4 of the Report f. 0503737 only positive values of indicators are provided. If necessary, after auto-filling the report, you can remove the minus sign in line 910.

In line 950, in accordance with paragraph 44, the amount of return of receivables from previous years is formed (restoration of cash expenses of previous years), reflected on line 591.

According to the Letter, the indicators of line 950 for analytics codes in 2016 are not detailed.

The form template 0503737 (attached to the Letter of the Ministry of Finance of Russia and the Federal Treasury dated March 17, 2016 No. 02-07-07/15237 and 07-04-05/02-178 is an example of the structure of indicators) provides certain 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 using a standard Filling Rule " Rule 737 (2016)"in sections 1 and 2 of the Report (form 0503737) lines are formed according to detailed Analytics codes for which account turnover occurred. 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 types of expenses for the classification of budget expenses and articles (sub-items) for 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 creating an additional printed form (item “ 0503737 (according to FC letter)» button menu « Seal") and when downloading a report in Federal Treasury formats.

By default, a printed form is generated in accordance with the appendix to the Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n as amended on December 17, 2015.

Report f. 0503738

To prepare the Report f. 0503738 in 2016, the regulated report " F. 0503738, Report on obligations (valid from 01/01/2016)».

Analytics codes in column 3 (Code of the type of expenses (disposals) of sections 1-2 of the Report f. 0503738 are indicated in the same way as in.

Sections of the Report f. 0503738 are formed as in 2015.

In the new line 911 of section 3 “Liabilities of financial years following the current (reporting) financial year” in columns 5, 6, 10 the turnover of account 502 99 “Deferred liabilities” is reflected.

Report f. 0503723

To generate a new form of the Institution’s Cash Flow Report (form. 0503723 ) a regulated report is applied " F. 0503723, Statement of cash flows of the institution».

According to Instruction No. 33n, form 0503723 is quarterly.

In accordance with the Letter Report f. 0503723 is formed and submitted to the MOU FC, starting with reporting as of 07/01/2016.

When autofilling according to credentials using standard rules ( Rule 723) Report f. 0503723 is formed in the manner established by paragraphs 55.1 - 55.3 of Instruction No. 33n.

Section 1 is formed in the context of KOSGU codes for the turnover of off-balance sheet accounts 17.01, 17.03, 17.06, 17.07, 17.30, 17.34 (KPS of the type “KDB” and “KIF”).

Section 2 is formed in the context of KOSGU codes for the turnover of off-balance sheet accounts 18.01, 18.03, 18.06, 18.07, 18.30, 18.34 (KPS of the type “KRB” and “KIF”).

According to the Letter, presentation of the Report f. 0503723 in MOU FC is carried out without including indicators on lines 165, 182, 234, 247, 263, 302, 303, 304, 345, 352, 361, 362, 363. Therefore, the current Filling Rules " Rule 723"There is no provision for auto-completion of lines 165, 182, 234, 247, 263, 302, 303, 304, 345, 352, 361, 362, 363 of the Report f. 0503723.

Also, lines 041, 042, 052, 122, 123, 124 are not filled in. After automatic completion, these lines can be filled in manually.

When generating the report for 2016 in column 5 Section 1 "Receipts", Section 2 "Disposals" and Section 3 "Changes in Fund Balances" indicators cash flows for the same period last year are not formed, since clause 55.2 applies starting from the annual reporting for 2017 (according to clause 2 of Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n).

According to the Letter, columns 5 and 6 of section 4 are not filled in.

According to paragraph 51.1 of Instruction No. 33n in section 4“Analytical information on disposals” is reflected information in terms of disposals for current operations and investment operations, detailed by analytical codes of the budget classification.

In the Report form f. 0503723 section 4 is detailed by type of expense, in accordance with this, when auto-filling with standard Rules in column 1 of section 4 of the Report f. 0503723 as the name of the line indicator, the name of the type of expense specified in column 4 is formed.

Instruction No. 33n provides for the formation of a Report f. 0503723 for all KFOs. Rule 723 It is possible to fill out the Report f. 0503723 with selection according to the KFO (clause “ Customize padding» button menu « Fill»).

Information f. 0503769

To compile information on the institution’s receivables and payables (f. 0503169), the regulated report “ F. 0503769, Information on receivables and payables of the institution (valid from 01/01/2016)", hereinafter - Report f. 0503769.

Instruction No. 33n provides for an indication in column 1 of the Information f. 0503169 numbers of the corresponding analytical accounts,

for which as of the reporting date the balances of settlements on receivables are reflected - account 020500000 "Settlements for income", account 020600000 "Settlements for advances issued", account 020800000 "Settlements with accountable persons", account 020900000 "Settlements for damage and other income", account 021010000 “Calculations for tax deductions for VAT”, account 021005000 “Settlements with other debtors”, account 030300000 “Calculations for payments to budgets”;

for which as of the reporting date the balances of settlements on accounts payable are reflected - account 030200000 "Settlements for accepted obligations", account 030300000 "Settlements for payments to budgets", account 030402000 "Settlements with depositors", 030403000 "Settlements for deductions from wage payments" , 030404000 "Internal departmental settlements", 020500000 "Calculations for income", account 020800000 "Settlements with accountable persons", account 020900000 "Settlements for damage and other income", account 330401000 "Funds at temporary disposal".

According to clause 4.4 of the Letter of Information f. 0503769 are compiled with zeros in 1-17 digits of the accounting account number.

For autofill Report f. 0503769 Two standard rules are supplied: Rule 769 (2016) and Rule 769 (2016) - according to BC code.

Rule 769 (2016) used to fill Report f. 0503769 by account codes - in accordance with clause 4.4 of the Letter. When autofilling Report f. 0503769 standard rule Rule 769 (2016) Report f. 0503769 are being formed codes analytical accounting accounts (9 characters) in accordance with paragraph 21 of the Instructions for the application of the Unified Chart of Accounts No. 157n.

used to fill Report f. 0503769 by account numbers. When autofilling Report f. 0503769 standard rule Rule 769 (2016) - according to BC code in column 1 "Budget accounting account number (code)" Report f. 0503769 are being formed numbers accounts (26 characters) depending on the setting of the filling parameter " Fill in the full bookmaker code":

Fill in the full bookmaker code" = "No"Digits 15-17 are filled KPS(for KPS type "KRB" - expense type code, for KPS "KDB" and "KIF" - analytical group). Default mode.
When setting the padding option " Fill in the full bookmaker code" = "Yes"Digits 1-17 are formed KPS.

The generation of account numbers indicating zeros in 1-17 digits of the accounting account number, as well as the generation of subtotals for synthetic accounts (account codes) is carried out in printed form and when uploading the report in Federal Treasury formats.

According to paragraph 69 of Instruction No. 33n in column 1 of section 2 “Analytical information on overdue debts” of the Information f. 0503769 indicates the numbers of the corresponding analytical accounts of the account for which the balances are reflected in column 11 of section 1.

The letter clarified that section 2 of the Information f. 0503769 is filled in by accounting account codes.

Standard Rules for auto-filling the Report f. 0503769 take into account additional requirements established by the Letter:

Indicators columns 5 - 8 of section 1 Information f. 0503169 are formed starting from reporting as of 07/01/2016.
Indicators columns 5 - 8 of section 2 of the Information f. 0503169 in 2016 are not filled out.

If it is necessary to fill in the specified columns, you can set the appropriate settings for the formation of the Report f. 0503769 (item " Customize padding» button menu « Fill"), as shown in Fig. below.

In section 1 of the Information f. 0503769 settlements are divided into monetary and non-monetary.

According to paragraph 69 of Instruction No. 33n for the purpose of creating the Appendix (form 0503769) under cash payments refers to transactions involving cash settlements reflected in correspondence with the corresponding accounts of analytical accounting of accounts 0 20 111 000, 0 201 21 000, 0 201 23 000, 0 201 26 000, 0 201 27 000, 0 201 34 000, under non-monetary- settlement transactions in the form of offset (offset of overpayment of some types of payments against other types of payments, advance payments, obligations, subsidies, subventions, other interbudgetary transfers), reflected in correspondence with the corresponding accounts of analytical accounting of accounts 0 205 00 000, 0 206 00 000, 0 208 00 000, 0 209 00 000, 0 302 00 000, 0 303 00 000, 0 304 06 000).

When autofilling the graph. 6, 8 of section 1 of the Report f. 0503769 standard rules take into account the changes that are planned to be made to this provision according to the draft published on the website of the Ministry of Finance of Russia: non-cash settlements also mean operations to form the value of non-financial and financial assets, increase (decrease) the financial result, reflected in correspondence with the corresponding analytical accounts account accounting 0 105 00 000, 0 106 00 000, 0 107 00 000, 0 108 00 000, 0 109 00 000, 0 204 00 000, 0 215 00 000.0 401 00 000.” Also, when filling out columns 5, 7, the turnover with the account 0 210 03 000 is taken into account in terms of transactions with debit cards for accountable funds.

In the current version of the Report Auto-Complete Rules, filling out columns 12-14 of Section 1 is not provided. Data from the last financial year can be indicated in columns 12-14 of section 1 after auto-filling the report in any line for a given account code.

Auto-completion of section 3 “Analytical information on the movement of overdue receivables and payables” is not provided, since this information cannot be reflected in the accounting accounts.

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

Information f. 0503779

To compile Information f. 0503779 should apply the regulated report " F. 0503779, Cash balances» - further - Report f. 0503779.

When filling out the standard Rules in accordance with clause 4.3 of the Letter, submission of Information f. 0503779 in MOU FC is carried out indicating the bank account numbers in column 1 of section 1 “Accounts with credit institutions”. The account indicator 0 210 03 000 is reflected in section 1 of the Information (f. 0503779). For accounts reflected in section 2 “Accounts with a financial authority”, as well as for account 0 210 03 000 reflected in section 1, column 1 is not filled in.

If it is necessary to indicate account numbers, in the report completion settings (item " Customize padding» button menu « Fill") for the option " No bills"should be installed" No».

Information f. 0503295

To compile Information f. 0503295 should apply the regulated report " F. 0503295, Information on the execution of court decisions on the monetary obligations of the institution».

Auto-filling of the report is not provided.

From March 1, 2016, when preparing budget reporting, the Cash Flow Statement (form OKUD 0503123 is filled out taking into account the changes made by Order of the Ministry of Finance of Russia dated December 31, 2015 No. 229n. We will tell you how to fill out form 0503123 in our consultation.

Who prepares the form 0503123

recipient of budget funds;
budget revenue administrator;
administrator of budget deficit financing sources.

The report is compiled quarterly on an accrual basis from the beginning of the year as of the 1st day of the month following the end of the quarter.

The report contains data on the flow of funds in accounts in rubles and foreign currency opened in divisions of the Bank of Russia, in credit institutions, bodies providing cash services for budget execution, as well as in the cash office of the institution, including funds in temporary disposal.

The report is prepared in rubles accurate to the second decimal place (clause 9 of the Instructions, approved by Order of the Ministry of Finance dated December 28, 2010 No. 191n).

What sections does form 0503123 consist of?

The report consists of 4 sections:

section 1 “Receipts”;
Section 2 “Disposals”;
Section 3 “Changes in Fund Balances”;
Section 4 “Analytical information on disposals”.

In sections 1-3, inflows, outflows and changes in cash balances are reflected separately in the context of current, investment and financial transactions. Section 4 details the information on disposal of analytical BCCs only for current and investment operations.

More details about the procedure for compiling and submitting the Report can be found in paragraphs. 146-150.4 Instructions (Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n). The instructions do not contain control ratios for checking the correct completion of form 0503123. The main control of data in the Report consists of comparing the final indicators of cash receipts and outflows of Form 0503123 with data on movement in the context of current, investment and financial transactions.