The government has begun the process of inventorying regional budgets. Working group government structures, parliament and the Accounts Chamber, according to Kommersant, intends to create in 2016 a “minimum budget” for each subject of the Russian Federation - made up of priority types of expenses, which are determined based on the powers of the regions and the powers of the Russian Federation transferred to them from the federal center. The Ministry of Finance will have complete information on mandatory regional expenditures by July 1, and in 2017 the process of revising legislation on regional powers should begin.
As Kommersant has learned, a working group of the Ministry of Finance, the Ministry of Justice, the Ministry of Economy, the Accounts Chamber, the State Duma and the Federation Council has begun its activities to take stock of the spending powers of government bodies. This work was ordered to be done on February 9 at a meeting with Deputy Prime Minister Dmitry Kozak, according to a letter from Deputy Finance Minister Leonid Gornin informing the Deputy Prime Minister about the decisions of the first meeting of the group on March 15.
The Ministry of Finance reports that the group has adopted a proposal to create in the future a so-called minimum budget for each region - a set of priority expenditure obligations regional authorities arising from their powers, as well as from the federal powers transferred to them, which are paid for by subsidies. The costs of such powers in regional budgets it is intended to standardize, thus, at the end of the day, the Ministry of Finance will be able to provide the government with information about what minimum expenses are required by law for each subject of the Russian Federation and how much they are provided with income.
The topic of the “minimum budget” was discussed in the Ministry of Finance working group on improving inter-budgetary relations - on February 18, the department discussed it with the regions, and in March, Anton Siluanov’s department requested information from all regions for the future rationing of expenses of their “minimum budget”. Obviously, the topic arose during the discussion in the Ministry of Finance of the crisis of regional finances and the redemption of growing regional commercial debt: regions in a number of cases could not explain their debt policy, citing the fact that their own income not enough to fulfill mandatory powers. "Minimum budget" and inventory of powers will allow for the first time to create true representation about the real quality of financial management in the constituent entities of the federation.
The work, however, will be long. At a meeting on March 15, the Ministry of Justice estimated the time to collect information about all the powers that the regions are required to finance, according to federal laws, at no less than six months. The fact is that a significant part of these obligations stems not from laws, but from by-laws, according to at least the amounts required for these mandatory, essentially regional payments depend on them.
The Ministry of Finance expects to receive a register of currently available expenditure obligations and their volumes quite quickly - by July 1. However, it will probably be possible to find out exactly how much the regions are required to spend according to laws and regulations (including those currently unfunded) only by the end of 2016. It is likely that work on systematizing these obligations will be possible as early as 2017. Mr. Gornin suggests that part of the obligations provided for by numerous federal laws, will need to be included in the 1999 law "On general principles organizations of legislative and executive authorities of the constituent entities of the Russian Federation", and some - to be repealed. Obviously, the latter will also include a number of "sleeping" norms: adopted before 1999 and in the period 1999-2003 - before the Ministry of Finance implemented the ban on unfunded powers. Already in April 2016, the working group should discuss the permanent assignment to the subjects of part of the federal powers transferred to them by the Russian Federation along with the obligations of subsidies. In the future, this will require the abandonment of subsidies and the transfer of part of the revenue base from the Russian Federation to the regions.
The working group also carried out Dmitry Medvedev’s instructions to consider the initiative of business ombudsman Boris Titov to transfer to the regions a 75 percent increase in the volume of payments from small and medium-sized businesses to municipalities - these instructions were given to the Ministry of Finance in December 2014 and August 2015. The working group supported the proposal of the Ministry of Finance to abandon the implementation of this idea - it was declared “unacceptable” due to the state budget system.
It is not yet known whether the inventory will lead to an attempt to change the entire system of division of powers between the center and the regions, which has been created since the early 2000s. They will probably be undertaken - the system was created (including by the Ministry of Finance) for other economic and political realities.
Inventory financial obligations in a budgetary institution it can be either planned - in accordance with the requirements of the law, or initiated - by decision of management or based on criteria defined in the local standards of the institution. What are the specifics of this procedure, as well as the presentation of its results, will be discussed below.
3. Issuance of receipts by financially responsible persons (hereinafter referred to as MOL).
As a rule, these receipts are included in the structure of unified inventory lists, the involvement of which is expected at the next stage. But if this is not the case, these receipts can be drawn up in free form.
4. Filling out unified inventory lists and other documents - for example, matching statements based on the results of studying accounting documents that reflect the institution’s financial obligations.
IN in this case We are talking about filling out at least:
- inventory according to form 0504083 (inventory of loan debts), approved in Appendix No. 1 to Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n;
- inventory according to form 0504089, also approved by Order No. 52n (inventory of settlements with buyers and suppliers).
It can be noted that the structure of both forms contains formulations that, from a legal point of view, are similar to those that can be given in MOL receipts.
If the institution is budgetary or autonomous, then it must, as we noted at the beginning of the article, also fill out form 0503769 according to order No. 33n as of July 1, October 1, January 1 of the year following the reporting year.
In addition, other inventories may be compiled as provided for by the local regulations of the institution that regulate inventory.
5. Filling out reporting documents:
- by all institutions - an act of reconciliation of mutual settlements with counterparties to whom the institution has financial obligations (according to the unified form INV-17);
- budgetary and autonomous institutions - information on conducting inventories in the form of Table No. 6 according to Order No. 33n.
Let's take a closer look at working with these forms.
Inventory of financial obligations: filling out forms INV-22 and INV-23
So, the first stage of inventorying the financial obligations of an institution is drawing up an order to conduct the appropriate inventory using the unified form INV-22. In this case, it is fundamentally important to reflect in the document:
- lists of specific obligations that are subject to inventory;
- the reason for the inventory (it may reflect the specifics business transactions with liabilities - for example, if the creditor sent the institution a claim with inflated figures, and this became the reason for initiating an inventory of liabilities).
Otherwise, the document is filled out in the same way as in the case of an inventory of any other liability or asset. It is necessary to correctly reflect the data on the composition of the commission and ensure that the document is certified by the head.
You can learn more about the specifics of filling out the INV-22 form in the article:
Information about the order to conduct an inventory must be reflected in the journal, which is compiled on the basis of another unified form - INV-23. It is also important in this source to reflect the list of specific obligations that are verified as part of the inventory. Otherwise, filling out the appropriate form follows the general rules.
You can learn more about the features of filling out the INV-23 form in the article:
Inventory of financial obligations: inventories
The document in question is used to reflect the results of the inventory of the institution’s debts to counterparties in accordance with accounting information. Form 0504083 allows you to reflect, in particular:
- the amount of debt - in general, by principal, interest;
- the amount of unpaid interest, penalties, penalties;
- confirmed and unconfirmed amounts of debts;
- overdue debt.
The document in question must be signed by the head of the inventory commission and all its representatives.
The next important document when inventorying an institution’s financial obligations is an inventory of settlements with counterparties in form 0504089. It records:
- information about the institution’s debts (due, in particular, to obligations under civil contracts);
- information about counterparties;
- amounts of debt classified on various grounds;
- confirmed and unconfirmed debts;
- amounts from expired limitation period.
Similarly, the document under consideration is signed by the head of the commission and its members.
Information on the debt of budgetary and autonomous institutions
Budget and autonomous institutions fill out at the appropriate stage of the inventory information about the institution’s debt in form 0503769. this document are fixed:
- data on accounts receivable and accounts payable;
- data on overdue debts;
- analytical information on the movement of both types of debts.
It can be noted that the form in question is used as part of the inventory of financial obligations, primarily in order to certify the correctness of the institution’s use of budget funds. If form 0503769 reflects debts not provided for by the contract or their amount exceeds that provided for in the contract, the manager of budget funds will certainly have questions for the management of the institution.
Reconciliation report with counterparties
The corresponding act is filled out based on the information reflected in the inventories of debts discussed above.
The main purpose of its preparation is to obtain confirmation current state debt from the counterparty.
In addition, the act is useful from the point of view of:
- identifying errors in accounting for the institution’s financial obligations;
- reflecting the absence of disagreements regarding debts on the part of the counterparty;
It is mandatory to draw up the relevant document in 2 copies, subject to both being signed by competent representatives of the institution, as well as representatives of the counterparty.
The signed act may be the basis for initiating debt collection from the obligated party in court.
You can familiarize yourself with the procedure for filling out the INV-17 form in the article:
Information about inventories according to table No. 6
Budgetary and autonomous institutions draw up another reporting document - table No. 6 according to order No. 33n. It reflects information on the results of inventories of the institution’s obligations carried out within the reporting period.
Columns 1-4 of Table No. 6 reflect the reasons for initiating the inventory, the date of its implementation, as well as details of the order for its implementation.
Columns 5 and 6 record discrepancies between inventory results and accounting information.
Column 7 indicates a list of measures taken by institutions to eliminate detected discrepancies.
Table No. 6 is provided to the manager of budget funds once a year.
Results
Financial obligations of a budgetary institution to borrowers and counterparties are reflected in documents accounting and are periodically subject to inspection as part of the inventory. To certify various types of financial obligations, unified forms, approved by orders of the Ministry of Finance of Russia No. 33n (in its jurisdiction - budgetary and autonomous institutions) and No. 52n (in its jurisdiction - all government institutions, including government ones). The ultimate goal of conducting an inventory of relevant obligations is to provide the manager with information reflecting the facts of the correct receipt and expenditure of funds by the budgetary institution.
You can find other information about the inventory of obligations in the articles:
One of the acute problems facing authorities at all levels remains the debt burden of the budgets of the subjects Russian Federation and municipalities. In recent years, the debt burden on consolidated budgets subjects increased significantly and, according to the Accounts Chamber as of April 1, 2016, amounted to 2.4 trillion. rubles
Taking into account the significance of this problem, the Federation Council, when preparing the federal budget for 2016, made recommendations to the Government of the Russian Federation, providing for the possibility of annually providing financial assistance to the regions
to replace commercial loans with less burdensome budget loans. The government supported us in this matter, and in 2016, the federal budget allocated 310 billion rubles for these purposes.
However, budget lending does not eliminate the root cause of the current situation: the imbalance between expenditure obligations and revenue sources. Therefore, in 2015, senators proposed a difficult but necessary work on an inventory of expenditure obligations at all levels of government, which was supported by the Government of the Russian Federation.
The current situation is largely related to the decisions and changes in legislation that have been made over the past 11 years, which have led to an increase in the number of powers of the regions on issues of joint jurisdiction from 46 to 105, and delegated powers from the federal level - from 11 to 117. At the same time The transfer of expenditure obligations was not always accompanied by the transfer of revenue sources, which, in turn, caused an imbalance and the emergence of “unfunded mandates” and “underfunded mandates” in the constituent entities of the Russian Federation and municipalities.
This is the main goal of the work being carried out - analysis of existing expenditure obligations and their valuation.
At the end of 2015, a meeting was held at the site of the Government of the Russian Federation, as a result of which the Chairman of the Government of the Russian Federation decided to conduct an inventory of expenditure obligations of regions and municipalities, including those transferred to authorities at another level of the budget system.
The inventory work will consist of three main stages.
At the first stage, it is planned to compile a list of expenditure obligations based on regulatory legal acts, on the one hand, and on the basis of data provided by the subjects on the powers actually exercised, on the other.
At the second stage, it is necessary to classify expenditure obligations according to the levels of government to which they are assigned and according to the levels of the budget system from which their actual financing is made.
And finally, at the third stage of work, in accordance with regulations and standards, the cost of each obligation will be calculated.
In connection with the need to increase transparency and update expenditure obligations, when changes are made to regulatory legal acts, it is proposed to maintain the register on the platform of the information system of the Ministry of Finance of Russia “Electronic Budget”, in which currently the main managers form the budget and maintain a consolidated budget list. To prevent such a grandiose work from being carried out every five to ten years, it is necessary to create conditions under which this list will be maintained constantly and updated when appropriate changes are made to regulations.
The Federation Council is interested in the speedy and high-quality completion of this work, since its results will be used in the formation of expenditure budgets at all levels of government. Elimination of duplication of powers will lead to optimization of expenses, and analysis of distribution by levels of the budget system will make it possible to provide services to the population and carry out work more efficiently.
And finally, having calculated the cost of expenditure obligations implemented at one or another level of government, we can return to the issue of redistributing revenue sources in favor of the constituent entities of the Russian Federation and municipalities, which will lead to a reduction in the debt burden.
Before preparing annual reporting forms, government agencies must conduct an inventory of assets and liabilities. The article discusses issues related to the preparation of inventory results and their reflection in budget accounting.
This requirement is established by clause 7 of Instruction No. 191n. The procedure for conducting an inventory of property and liabilities is established by the entity in its accounting policy (clause 6 of Instruction No. 157n). Government institutions that are part of the system of law enforcement ministries and departments, for the most part, prescribe in their accounting policies the procedure for conducting inventory, guided by the departmental regulations governing it. In this article, we will not focus on the order in which it is carried out, but will talk about the preparation of inventory results and their reflection in budget accounting.
So, the institution is preparing to prepare annual reports accounting forms. The order (instruction) of the head of the institution approves the period for conducting the inventory, the objects of inspection, the members and the chairman of the inventory group. The inventory is carried out within the time frame established by the order (instruction) of the head of the institution. At the time of drawing up annual reporting accounting forms, it is necessary to:
1) the presence of properly completed inventory records;
2) the presence of a properly executed act on the results of the inventory (f. 0504835);
3) the presence of a statement of discrepancies based on inventory results drawn up in accordance with the requirements of the legislation of the Russian Federation (form 0504092) (if there are discrepancies between actual data and accounting data);
4) availability of minutes of the meeting of the inventory commission;
5) reflection of inventory results in budget accounts and reporting.
For reference:
A project is posted on the website of the Ministry of Finance, which makes changes to the Methodological Instructions for Inventory of Property and Financial Liabilities, approved by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49. After the project acquires the status normative act, these guidelines will not be used by government agencies.
Inventory records.
The forms of inventory lists and the procedure for filling them out are approved by Order of the Ministry of Finance of the Russian Federation No. 52n. When conducting inventories, government institutions most often use the following inventory lists.
Inventory list of account balances Money(f. 0504082). This inventory indicates the name of the division of the Central Bank of the Russian Federation, account number, currency code according to OKV, and the cash balance as of the inventory date. If the institution has an account opened in credit organization V foreign currency, the exchange rate of the Central Bank of the Russian Federation on the inventory date is fixed and the account balance on the inventory date is given in rubles. The inventory list should contain:
confirmation record for the beginning of the inventory of data on the availability of funds bank statements;
signatures of all members of the institution’s commission carrying out the inventory.
Inventory list (matching sheet) of forms strict reporting and monetary documents (f. 0504086). In the inventory, by comparing the actual availability of an accounting object with accounting data, discrepancies are identified. It reflects:
name and code of strict reporting forms;
unit of measurement;
information about actual availability (price, quantity);
signatures of the chairman and members of the commission conducting the inventory;
a receipt (issued before the start of the inventory) stating that by the start of the inventory, all expenditure and receipt documents for funds have been submitted to the accounting department and all funds received under the responsibility of the MOL have been capitalized.
Inventory list of non-financial assets (f. 0504087). In the inventory, by comparing the actual availability of an accounting object with accounting data, discrepancies are identified. The inventory list (f. 0504087) is compiled by the institution’s commission for financial responsible persons. It states:
location of the inventory;
a receipt (issued before the start of the inventory) stating that by the start of the inventory all documents related to the receipt or expenditure of valuables have been submitted to the accounting department and there are no unaccounted or written off valuables;
name and code of the accounting object;
inventory number;
unit of measurement;
information about the actual availability of the accounting object (price, quantity);
information according to accounting data (quantity, amount);
information on inventory results (for shortages and surpluses - quantity and amount);
Inventory list of cash (f. 0504088). This inventory is compiled by the institution’s commission and reflects:
information about the availability of funds in the institution’s cash desk actually and according to accounting data (in numbers and in words);
information on shortages and surpluses identified as a result of the inventory;
numbers of the last incoming and outgoing cash orders;
signatures of the chairman and members of the commission conducting the inventory.
Inventory list of settlements with buyers, suppliers and other debtors and creditors (f. 0504089). This inventory is compiled by the institution’s commission and includes:
information on accounts receivable (payable);
name of the debtor (creditor);
data on the amount of the institution's debt for payments (overpayments for payments to budgets) (reflected by type of payment in the context of the corresponding budgets of the budget system of the Russian Federation to which the debt is subject to transfer);
budget accounting account number;
total amount debts according to budget accounting data (including those confirmed and not confirmed by debtors (creditors), as well as the amount of debt with an expired statute of limitations);
signatures of the chairman and members of the commission carrying out the inventory.
Act on the results of the inventory (f. 0504835).
After the members of the commission have carried out an inventory of assets and liabilities on the basis of properly completed inventory records, an act on the results of the inventory is drawn up. It reflects what was established based on the inventory results:
compliance of budget accounting data and actual data;
discrepancies between budget accounting data and actual data (shortages or surpluses of non-financial assets, cash, monetary documents, strict reporting forms).
If, during the inventory, deviations were identified between actual indicators and budget accounting data, a statement of discrepancies based on the inventory results is compiled (f. 0504092). This document records identified discrepancies with budget accounting data.
Minutes of the meeting of the inventory commission.
Based on the results of the inventory, a meeting is held inventory commission, the results of which are documented in a protocol. Its form is not established, so it is compiled in any form. The protocol indicates all the data on the inventory performed. In particular, it records the conclusions, decisions and proposals based on the results of the audit of the assets and liabilities of the institution. Drawing up a protocol is not mandatory (except for cases when drawing up a protocol is established by departmental regulations).
Reflection of inventory results.
Discrepancies between actual data and budget accounting data identified during the inventory must be reflected in accounting.
Surpluses identified during the inventory. Paragraph 31 of Instruction No. 157n determines that unaccounted for items of non-financial assets identified during inspections and (or) inventory of assets are accepted for accounting at their current estimated value established for accounting purposes on the date of acceptance for accounting. Unaccounted for items of financial assets (for example, surplus money found in an institution's cash desk) are accepted for accounting at their actual face value.
Accordingly, before drawing up annual reporting forms it is necessary:
correctly determine the current estimated value of non-financial assets identified during the inventory (surplus);
correctly reflect in accounting the facts of unaccounted for non-financial and financial assets.
Let us recall that the concept of “current estimated value” is established by clause 25 of Instruction No. 157n. Thus, the current estimated value is understood as the amount of money that can be received as a result of the sale of these assets on the date of their acceptance for accounting. Methods for determining such value are provided for in the same paragraph. It says that the current estimated value for the purpose of accepting an object of non-financial assets for accounting is determined on the basis of the price in effect on the date of acceptance for accounting (capitalization) of property received free of charge for this or a similar type of property. Data on the current price must be confirmed by documents, and if documentary confirmation is not possible, by expert means.
When determining the current estimated value for the purpose of accepting an object of non-financial assets for accounting by the commission for the receipt and disposal of assets created in the institution on an ongoing basis, data on prices for similar material assets received in writing from manufacturing organizations, information on the price level , available from state statistics bodies, as well as from mass media and special literature, expert opinions (including opinions of experts involved on a voluntary basis to work in the commission for the receipt and disposal of assets) on the value of individual (similar) objects of non-financial assets.
For assets of an institution that have no analogues and are not the subject of sales contracts, for which information on the cost of production is not available, the following should be applied (Letter of the Ministry of Finance of the Russian Federation dated 02/11/2016 No. 02-07-10/7458):
conditional valuation “one object – 1 rub.”;
insurance amount, determined by the insurance contract, within which the insurer upon the occurrence insured event undertakes to pay insurance compensation under contract property insurance(in the case of collection, historical and scientific significance of objects accepted for registration).
Unaccounted for items of non-financial assets identified during the inventory, as well as surplus cash and monetary documents, are reflected in the accounting accounts as follows:
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Unaccounted items included in non-financial assets were capitalized: |
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- fixed assets |
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– non-produced assets |
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The following surpluses were credited to the institution's cash desk: |
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– cash |
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– monetary documents |
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Deficiencies identified during the inventory. During the inventory process, shortages of non-financial and financial assets may be identified. When determining the amount of damage caused by shortages and theft, one should proceed from the current replacement cost material assets on the day the damage was discovered in accordance with the provisions of clause 220 of Instruction No. 157n. Under current replacement cost refers to the amount of money that is necessary to restore the specified assets.
For the amounts of shortages, thefts, losses from spoilage, and other damage not recognized by the guilty parties for compensation, materials drawn up in the prescribed manner are transferred for presentation civil action or initiation of a criminal case in accordance with the established procedure. Upon receipt of a court decision, the amount of damage claimed for compensation is specified in accordance with the court decision, writ of execution or for other reasons in accordance with the legislation of the Russian Federation.
Accounting for debtors' debts for damage and other income in foreign currency is simultaneously carried out in the corresponding foreign currency and the ruble equivalent as of the date of accrual of debt (income recognition).
The shortage of property is reflected in budget accounting on the corresponding analytical accounts of account 0 209 00 000 “Calculations for damage and other income”, and the following entries are made:
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The amount of damage caused to the institution by the shortage of non-financial assets has been accrued, including: |
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- fixed assets |
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– intangible assets |
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– material reserves |
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The amount of damage caused to the institution by the shortage of financial assets in the cash register has been calculated, including: |
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- Money |
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– monetary documents and other financial assets |
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Objects of non-financial assets were written off due to their loss (theft) identified during the inventory, including: |
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- fixed assets |
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– intangible assets |
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– material reserves |
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Product losses were written off in the amount of natural loss norms |
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Losses and shortages of material reserves were written off within the established norms of natural loss |
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Decommissioned monetary documents, others financial assets, the shortage of which was discovered during the inventory |
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Write-off of accounts receivable and accounts payable. When conducting an inventory of payments, facts of receivables and payables are often revealed. At the same time, during the inventory, it is important to identify the reasons for the formation of such debt and the possibility of repaying it. Therefore, during the inventory:
acts of reconciliation of settlements with counterparties are drawn up and settlements with them are verified;
an analysis is made of the amounts of receivables and (or) payables identified in the institution on reporting date;
the correctness of registration of transactions for writing off debt amounts from accounting accounts and off-balance sheet accounts is checked;
The institution's compliance with the accounting methodology when performing transactions to write off debt amounts is checked.
Let us recall that, according to the rules of budget accounting, debts of insolvent debtors and debts for which there are no claims of creditors are subject to write-off from the balance sheet of an institution. Debt is written off from budget accounting accounts if there are facts confirming the impossibility of repaying the debt or the expiration of the statute of limitations.
According to the opinion of the Ministry of Finance, set out in Letter dated July 14, 2017 No. 02-08-10/45171, if in relation to accounts receivable the criteria for classifying it as an asset are not met; in accordance with the decision of the commission to write off this debt from the balance sheet, it is accounted for in an off-balance sheet account. This decision is made taking into account:
information identified during the inventory regarding accounts receivable that have signs of being unrealistic for collection;
documents confirming the presence of risks of impossibility of collecting receivables.
If, based on the results of the inventory, it is revealed that it is unrealistic for collection, such debt is written off from the accounting accounts with the following entries:
Further accounting of such debt is carried out on an off-balance sheet account (clause 339 of Instruction No. 157n). In this account, it is taken into account during the period of possible resumption, in accordance with the legislation of the Russian Federation, of the debt collection procedure, including in the event of a change in the property status of the debtors, or until the receipt of funds by insolvent debtors within the specified period for repayment of the debt, until the execution (termination) of the debt does not otherwise contradict legislation of the Russian Federation in a way.
Also, based on the results of the inventory, it can be identified that must be written off from budget accounting accounts. The grounds for writing off such debt are:
expiration of the limitation period (Article 196 of the Civil Code of the Russian Federation);
termination of an obligation due to the impossibility of its fulfillment (Article 416 of the Civil Code of the Russian Federation);
termination of an obligation under an act of a state body (Article 417 of the Civil Code of the Russian Federation).
Operations to write off accounts payable that are not claimed by creditors are reflected as follows:
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Income accounts payable that were not claimed by creditors were written off |
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The debt on accepted payments was written off from the balance sheet. budget accounting amounts of expenses made by an accountable person that were not claimed by accountable persons |
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The debt for accepted obligations not claimed by creditors |
Accounting for amounts of claims not presented by creditors arising from the terms of an agreement, contract, including amounts of accounts payable not confirmed by the results of the inventory by the creditor (hereinafter referred to as the institution’s debt not claimed by creditors), is kept on off-balance sheet account 20 (clause 371 of Instruction No. 157n ). Write-off of debt not claimed by creditors from off-balance sheet accounting is carried out on the basis of a decision of the commission (inventory commission) of the institution in the manner established for budgetary institutions, unless otherwise provided by the budget legislation of the Russian Federation, an act of the institution within the framework of formation accounting policy.
At the end of the article, we note that from next year the Federal standard “Conceptual basis of accounting and reporting of public sector organizations”, approved by Order of the Ministry of Finance of the Russian Federation dated December 31, 2016 No. 256n, will begin to be applied. IN Section VIII This standard establishes the basic requirements for the inventory of assets and liabilities. From the provisions of this section it follows that the inventory is carried out to ensure the reliability of accounting data and reporting. The inventory of assets and liabilities is carried out on the grounds, in the terms and in the manner provided by the accounting entity as part of the formation of accounting policies, as well as in cases where the inventory is mandatory. Such cases are indicated in clause 81 of this standard.
The results of the inventory are reflected in the accounting and reporting of the period in which it was completed. The results of the inventory carried out before preparing the annual accounting (financial) statements are shown in these statements.
Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved. By Order of the Ministry of Finance of the Russian Federation dated December 28, 2010 No. 191n.
Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, government bodies off-budget funds, state academies sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.
Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities ( government agencies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines on their use."
The concept of an asset is given in Federal standard“Conceptual basis of accounting and reporting of public sector organizations”, approved. By Order of the Ministry of Finance of the Russian Federation dated December 31, 2016 No. 256n.
Inventory of expenditure obligations from the point of view of the availability of regulatory legal regulation provided in the budget municipality"Dubrovsky district" for the last three reporting years and the current financial year
A comprehensive inventory of the expenditure obligations of the municipal formation "Dubrovsky District", from the point of view of the availability of legal regulation provided for in the expenditure budget, was carried out mainly as part of the introduction into the budget process of the municipal formation "Dubrovsky District" of such a budget planning tool as a register of expenditure obligations .
The register of expenditure obligations is understood as a set (list) of laws, other normative legal acts, municipal legal acts used when drawing up a draft budget, stipulating public obligations and (or) legal grounds for other expenditure obligations, indicating the relevant provisions (articles, parts, paragraphs, subparagraphs , paragraphs) of laws and other normative legal acts, municipal legal acts, as well as the method (methodology) for determining and assessing the volume of budgetary allocations necessary to fulfill the obligations included in the register.
Article 87 of the Budget Code of the Russian Federation establishes the provision that the register of expenditure obligations of a constituent entity of the Russian Federation is maintained in the manner established by the executive body of state power of the constituent entity of the Russian Federation.
By the decision of the Dubrovsky District Council of People's Deputies of July 28, 2005 No. 71, which became invalid and in 2008 a new Decision of the Dubrovsky District Council of People's Deputies of July 30, 2008 No. 58 was adopted “On approval of the regulations on budget process in the municipal formation "Dubrovsky District" there is a norm that the procedure for maintaining the register of expenditure obligations of the municipal formation "Dubrovsky District" is established by the administration of the Dubrovsky District (clause 2.3).
In accordance with the requirements of the above documents, in 2005, the Dubrovsky District Administration adopted Decree No. 398 dated September 13, 2005, “On the procedure for maintaining the register of expenditure obligations of the municipal formation “Dubrovsky District”, which in 2008 became invalid and a new resolution of the Dubrovsky Administration was adopted district dated June 24, 2008 No. 303 “On the procedure for maintaining the register of expenditure obligations of the municipal formation “Dubrovsky District””.
In accordance with this legal act, the following were approved:
The procedure for maintaining the Register of expenditure obligations of the municipal formation "Dubrovsky District" (hereinafter referred to as the register), in accordance with which financial management The administration of the Dubrovsky district maintains the register.
Form of the Register of expenditure obligations of the municipal formation "Dubrovsky district" (as an Appendix);
The resolution establishes the categories of expenditure obligations that must be included in the register, the structure of the register itself and the procedure for maintaining the register.
All expenditure obligations of the municipal formation “Dubrovsky District” in the register are divided into four groups:
1. expenditure obligations arising as a result of the adoption of regulatory legal acts of the municipal formation “Dubrovsky District”, the conclusion of contracts (agreements) on subjects of joint jurisdiction of the subject of the Russian Federation and the municipal formation "Dubrovsky District";
2. expenditure obligations arising as a result of the adoption of regulatory legal acts of the municipal formation “Dubrovsky district” in subjects of the municipal formation "Dubrovsky district";
3. expenditure obligations arising as a result of the adoption of regulatory legal acts of the municipal formation "Dubrovsky district", providing for the implementation of the municipal formation "Dubrovsky district" delegated powers.
4. expenditure obligations arising as a result of the adoption of regulatory legal acts of the municipal formation "Dubrovsky district", providing for the provision from the budget of the municipal formation "Dubrovsky district" interbudgetary transfers (with the exception of subventions to municipalities for the execution of delegated powers and subsidies to equalize the budgetary provision of municipalities);
The register of expenditure obligations of the municipal formation "Dubrovsky district" was first formed by the financial department of the administration of the Dubrovsky district in 2007.
To compile it, a comprehensive inventory of current regulations, contracts, and agreements was carried out that provide for the expenditure obligations of the budget of the municipal formation "Dubrovsky District" in the area of competence of each main manager of budget funds, and all budget expenditure obligations were systematized in accordance with the authorities.
In the process of conducting an inventory of current regulatory legal acts that determine the expenditure obligations of the municipal formation "Dubrovsky District", the financial department of the administration of the Dubrovsky District ensured close interaction with the main managers of budget funds.
Thus, an inventory of expenditure obligations from the point of view of the availability of normative legal regulation of the expenses provided for in the budget has been carried out in the municipal formation “Dubrovsky District” since 2007. To date, an inventory of expenditure obligations for the last three reporting years and the current financial year has actually been carried out.
The work of filling out the register of expenditure obligations is carried out by the main managers of budget funds of the municipal formation “Dubrovsky District”.
In addition to the register of expenditure obligations of the municipal entity "Dubrovsky District", the financial management of the administration of the Dubrovsky District is provided with a set of registers of expenditure obligations of municipal entities.
The register of expenditure obligations of the municipal formation "Dubrovsky District" is a large-scale analytical document that currently includes more than 50 provisions of legal acts that give rise to expenditure obligations. Every year the regulatory framework is adjusted and supplemented. The table provides information on the volume of the database of regulatory legal acts regulating the expenditure obligations of the municipal formation "Dubrovsky District", used in compiling the register of expenditure obligations for 2007, 2008 and 2009.
Table 1.
The number of regulatory legal acts stipulating public obligations and (or) legal grounds for other expenditure obligations and used in the register of expenditure obligations of the municipal formation “Dubrovsky District”
| ^ Type of normative legal act | Number of regulatory legal acts included in the database |
||
| register for 2007 (analyzed period 2005-2009) | register for 2008 (analyzed period 2006-2010) | register for 2009 (analyzed period 2007-2011) |
|
| ^ Federal regulations | 13 | 12 | 11 |
| including: the federal law | 10 | 9 | 8 |
| Decree of the Government of the Russian Federation | 2 | 2 | 2 |
| Order of the Government of the Russian Federation | 1 | 1 | 1 |
| ^ Regulatory legal acts of the authorities of the Bryansk region | 50 | 42 | 39 |
| including: Laws of the Bryansk region | 5 | 7 | 7 |
| Resolution of the Bryansk region administration | 2 | 2 | 1 |
| Order of the administration of the Bryansk region | 7 | 4 | 6 |
| Regulatory legal acts of representative and executive bodies municipal formation "Dubrovsky district" | 36 | 29 | 25 |
| TOTAL | 63 | 54 | 50 |
In the register of expenditure obligations of the municipal formation "Dubrovsky District", for each expenditure obligation information is provided on the legal basis for its occurrence (including federal regulatory legal acts and regional regulatory legal acts). All expenditure obligations reflected in the registers have a legal basis for financing.
Thus, at present, thanks to the register of expenditure obligations, it has become possible to clearly separate existing (included in the register) expenditure obligations from accepted expenditure obligations that are subject or planned to be included in this register, in the event that budgetary allocations are allocated for these purposes, within the limits of unallocated (in depending on economic forecast and borrowing policies) of resources.
In addition, the register of expenditure obligations of the municipal formation “Dubrovsky District” allowed:
establish the degree to which established expenditure obligations are covered by planned budget expenditures;
determine the mandatory volume of expenditure obligations of the appropriate level to be fulfilled;
to improve the regulatory legal framework in order to develop it.