290 article Other expenses: decoding and selection of CWR

Compliance with KOSGU and KVR

On the new rules for accounting for expenses of KOSGU (KEK)

With the beginning of 2018, amendments to the Order of the Ministry of Finance of Russia dated 07/01/2013 No. No. 65n (as amended on 06/22/2018) “On approval of the Instructions on the procedure for applying budget classification Russian Federation". In particular, some codes of KOSGU (KEK) are detailed.

Let me remind you that KOSGU is a classification of sector operations government controlled. These codes separate the operations of public sector institutions by economic content.

As a rule, those who work in the Sail program know KOSGU under the same name or as a level 5 analyst, but in 1C it is customary to use a different name - KEK (economic classification codes).

What the new detail means for fiscal practice accounting? – Registered from 01/01/2018. be sure to use the new codes. And if the reports for the 1st and 2nd quarter allowed the use of "general" KOSGU, the 3rd quarter will need to be submitted with a transcript.

Among the frequently used state, budget and autonomous institutions KOSGU codes, 130, 180 and 290 can be distinguished. This time let's talk about costs,

Article 290 Miscellaneous expenses and main sub-items

Most often, questions arise on KOSGU 290, and the difficulties have increased. Below is a table of correspondence between KVR and KOSGU

Examples of using KOSGU 290 and KVR 850

If the institution pays taxes, duties and fees, then CWR 851 is used only for property and land tax, 852 for other taxes and fees, but the pollution fee environment, it is worth carrying out KVR 853 KOSGU 291.

Fines and penalties are paid according to KVR 253 KOSGU 292, only if we are talking about payment to the budget. But the fine to the supplier, for violation of the terms of the contract, should be carried out according to KVR 853 and KOSGU 293. Please note that a separate account has appeared for calculating such fines - 30293.

Other expenses are now posted to KOSGU 296 (instead of 290) and CWR 244 or 853, depending on the situation. Accrual account - 30296 (instead of 30291).

KOSGU in programs

Since the classification changes came into effect on January 1, 2018, we recommend that you check if the new detailed codes have been added to your program.

Sail Dictionaries - Budget classification - General government transaction codes
1C ed. 1.0 Accounting - Chart of Accounts - Economic Classification Codes (ECCs)
1C ed. 2.0 Regulatory and reference information - Budget classifiers - Economic classification codes (ECC)

Important! If the institution had balances as of 01/01/2018 on accounts that were replaced with new ones this year, it is necessary to replace the balances at the beginning of the year by creating the appropriate postings between reporting period- Letter of the Ministry of Finance of Russia N 02-06-07 / 49174, Treasury of Russia N 07-04-05 / 02-14766 dated 07/13/2018 "On reporting".

Our experts will help you put things in order in the balances as of 01/01/2018. Call!

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In this article, we will consider the codes of KOSGU. We will learn about definitions from regulations and analyze the most common mistakes.

It is no secret that keeping records of transactions in public institutions is different from commercial organizations. This is due to the fact that in addition to standard legislative acts in terms of accounting and tax accounting for public organizations, especially budgetary institutions, there are a number of laws that maximally control their activities and regulate the definition of each operation through the use of special codes to quickly identify it in the relevant regulatory service.

KOSGU codes: disclosure of the term and concept

These codes are a classifier of income and expenses government organizations and until recently they were used in payment to identify expenses. But for more than a year they have not been used for the purposes of payment and the procurement procedure, but state institutions use them in the framework of internal accounting, including accounting, as well as in reporting.

The procedure for applying the classifier of operations

In the accounting department of any government agency, you can find a table with transaction codes that apply to almost all accounting entries directly related to the main activity of the enterprise. In the classifier, all operations are grouped according to a single principle, depending on the economic content. Moreover, each group has a more detailed classification (divided into sub-items) for revenues, expenditures and budget financing. This simplifies the accounting and reporting process.

Eight main groups have been approved at the legislative level; they are very enlarged articles that give a general understanding of a completed or planned operation. The value of such groups is determined by the first digit of their three.

Code	Name	Description
100	Income	This group reflects all income related to the direct activities of the institution.
200	Expenses	This group reflects all costs associated with the direct activities of the institution
300	The increase is not financial assets	This group reflects transactions related to the receipt of assets not related to production activities
400	Decrease in non-financial assets	This group reflects transactions related to the disposal of assets not related to production activities
500	Increase in financial assets	This group reflects transactions related to the receipt of assets, such as deposits, checks, cash, obligations of other organizations to this institution, etc.
600	Decrease in financial assets	This group reflects transactions related to the disposal of assets, such as deposits, checks, cash, obligations of other organizations to this institution, etc.
700	Increasing Liabilities	This group reflects transactions associated with an increase in the obligations of the institution
800	Reducing Liabilities	This group reflects operations related to the repayment of the institution's obligations

Detailing of operation classification codes

The articles listed above have a rather enlarged value, therefore, in practice, for the convenience of planning, a more detailed list of articles is used. This detailing occurs already by the second character of the last three in the code. Detailing occurs in the main areas of business for income (there is also an article for accounting for other income), while these articles can be detailed, if necessary, by the third sign to separate the types of income:

110 - A group defined for tax revenues of a budgetary organization, which are transferred tax agents V deadlines and in the amount calculated in the framework of tax legislation;

130 - Group of income from paid services provided by a state institution to the population and other organizations;

160 - Group of income from the transfer of insurance premiums established tax legislation;

180 - A group of other expenses, defined for all expenses that did not fall into the previous articles.

Similar detailing is provided for other groups, including the expenses of a state institution. Until recently, these codes in terms of determining costs were used in the formation of a procurement plan:

210 - A group defined for all expenses related to salary employees of this state institution, while this article also has a detail on the third character;

211 - Expenses associated with the remuneration of employees, which takes into account all the expenses that, one way or another, are associated with this direction of spending the funds of a state institution, except for insurance premiums and all other expenses determined by tax legislation;

213 - Expenses related to the remuneration of employees that did not fall into the previous article, which include all transfers to budget funds and tax liabilities;

220 - The group is intended for accounting for all expenses for purchased works, services, rent, etc. At the same time, like other groups, this group of expenses is detailed by the third digit;

260 - Expenses for social security of the population, which include pensions, medical, insurance and other benefits, as well as other obligations of budgetary institutions to the population;

290 - A group of other expenses that, for objective reasons, did not fall into the previous articles, while this expense item should not exceed ten percent of total amount expenses.

Normative legal acts regulating KOSGU

The table considers legal acts:

Application of the classifier of operations in the work of public institutions

As mentioned above, this classifier is used in public institutions in several cases:

In accounting and reporting for the maintenance and control of all internal activities institutions, as well as for statistics public finance;
When paying, in the process of filling out a payment order, the corresponding transaction code and purpose of payment are indicated;
In the procurement plan, when forming a procurement plan, a specific code from the classifier is assigned for each item of expenses.

Expense type codes as an alternative to KOSGU

At the beginning of 2016, there were changes initiated by the Ministry of Finance, which determined a new classification system for indicating the purpose of payment in payment order and drawing up a procurement plan in order to form a planned budget for organizations engaged in public sector. Currently, expense type codes are used for these purposes. At the same time, this new system provides for a more detailed specification for some articles.

KVR code	Descriptions	KOSGU code	Descriptions
110	A group defined for all expenses related to the wages of employees of state institutions	210	A group defined for all expenses related to salaries and other payments to personnel
120	A group defined for all expenses related to the wages of employees of state (municipal) institutions
130	A group defined for all expenses related to the salaries of employees in the field of national security, law enforcement and defense
140	A group defined for all expenses related to the salaries of government employees off-budget funds
244	Other acquisition of various goods, works, services	221	Expenses for communication and telecommunications services
		222	Costs for services related to transportation
		223	Utility costs
		290	other expenses

KOSGU in the payment order

Typical errors in the use of KOSGU

Mistake #1. Distortion of statistical data

An incorrect code from the classifier will eventually lead to errors in the reflection of transactions in the accounting of the organization, as well as to the distortion of statistical data when reporting. The existing classification system is quite simple and transparent, so if the payer has any questions about the definition of the code, then it can always be clarified directly at the structural department of the institution to which the funds should be transferred.

Mistake #2. Formation of a procurement plan

Drawing up a procurement plan is probably the most difficult and painstaking work for any government agency. This is due to the strict control by the inspection authorities of this particular aspect of the activities of institutions. Any error in the generated plan (incorrect operation code) can lead to the fact that it will not be agreed upon, and this can lead to many problems, the main of which is the failure to receive it in a timely manner. budget funds to pay off existing liabilities.

Mistake #3. Payment through the use of online systems

Nowadays, the need to leave the office or home to pay off your obligations is actively decreasing, for this you just need to use the online portal public service and make payment via online application jar. But you should never forget that even in this case you should always check the correctness of all details and codes from the classifier to prevent possible errors, as well as enumeration delays Money and payment identification.

Common questions and answers

Question number 1. What is the KOSGU code for paying VAT?

Answer: When generating a payment order, all the details of the purpose of the payment must first be clarified with the relevant tax service in order to avoid the possibility of making mistakes. For tax payments code 130 is provided - these are tax revenues budget organizations.

Question number 2. Are there penalties for incorrect linking of KOSGU and KVR codes?

Answer: All possible combinations according to the two classifications are approved at the legislative level. It must be clearly understood that these codes are used in the accounting of each specific government institution, which means that an incorrect code can lead to distortion of accounting data. Such violations, of course, can lead to the application of penalties.

Question number 3. Are there any restrictions on the use of codes?

Answer: Yes, some codes are quite specific and, accordingly, relevant only for specific institutions. Any changes or explanations on the use of classifiers are regularly published by the Ministry of Finance on its official website, so it is better to contact them for all clarifications.

All general government transactions in the Russian Federation have a well defined classification system.

The construction of the classification of operations of the general government sector (KOSGU) is based on 3 principles:

1) the principle of influence on the net asset value;

2) the principle of influence on sectors of the economy;

3) principle separate accounting transactions between subsectors.

The classification of operations of the general government sector is given in annexes 4, 11, 16 to study guide. It includes 8 sections:

100 Income

200 Expenses

300 Receipt of non-financial assets

400 Disposal of non-financial assets

500 Inflow of financial assets

600 Disposal of financial assets

700 Increase in liabilities

800 Reducing liabilities.

The classification of general government transactions is further refined through articles and sub-articles.

The Classification of General Government Transactions (hereinafter referred to as COSGI) groups transactions based on the impact they have on the assets and liabilities of the general government sector.

The introduction of general government transaction codes into the budget classification code is a fundamental difference from the previous budget classification. The introduction of KOSGU allows:

Classify not only the cash flow, but also the assets and liabilities of the general government sector;

Apply the accrual method in public sector accounting.

In government finance statistics, assets are divided into: non-financial and financial, while liabilities are determined by the liabilities of the general government sector. At the same time, for the budgets of all levels of the budgetary system of the Russian Federation, the basic ratio must be fulfilled:

NFA + FA \u003d O + HSA, (1)

where NFA - non-financial assets;

FA - financial assets;

O - obligations;

NAV - net asset value.

Thus, net asset value is the difference between total assets and liabilities:

HSA \u003d (NFA + FA) - O. (2)

Income and expenditure are transactions that increase or decrease the net worth of the general government, respectively. The remaining transactions are considered in terms of the inflow or outflow of assets, increase or decrease in liabilities of the general government sector.

The structure of economic assets of the general government sector is shown in Figure 3.

In accordance with the principle of impact on assets and liabilities, KOSGU does not attribute to income, for example, funds from the sale of fixed assets. If certain elements of fixed assets are sold according to book value, then such operations do not affect the quantity net worth assets. Its result is a change in the structure of the ratio of assets and liabilities through the exchange of one asset (non-financial asset) for another asset (financial asset). Such a transaction is reflected, on the one hand, as an inflow of financial assets (code 510 “Inflow to budget accounts” or 560 “Increase in other accounts receivable» KOSGU). And on the other hand - as the disposal of non-financial assets (code 410 "Decrease in the value of fixed assets" of KOSGU).

Example_______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Rice. 3. Structure of economic assets of the public administration sector.

Similarly, expenses do not include transactions related, for example, to the acquisition of fixed assets. The result of such an operation is also a change in the structure of the balance of assets and liabilities. In this case, one asset (acquired non-financial asset) is exchanged for another asset or liability (paid cash or liability in the form of accounts payable). On the one hand, such a transaction is reflected as the receipt of non-financial assets (code 310 “Increase in the value of fixed assets” of KOSGU), and on the other hand, as the disposal of financial assets or an increase in liabilities (code 610 “Retirement from budget accounts” or code 730 “Increase in other accounts payable » KOSGU).

KOSGU is structured in such a way as to ensure that the balances (stocks) of assets and liabilities of the general government sector at the beginning and end of the reporting period fully correspond to changes in these balances (stocks) during the reporting period, that is, operations carried out during the reporting period.

KOSGU is used in the formation of the account number of the Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation dated February 10, 2006. No. 25n "Instructions for budget accounting". The account number of the Chart of Accounts consists of 26 digits, the last three of which are determined by KOSGU. Thus, the task of integrating the budget classification and the Chart of Accounts is solved.

The use of KOSGU when generating the account number of the Chart of Accounts provides the ability to:

Keep accounting on an accrual basis and on a cash basis;

Record transactions in terms of the impact they have on general government assets and liabilities.

Let us consider in more detail the structure of assets and liabilities of the general government sector.

Non-financial assets include:

Fixed assets (for example: buildings, structures);

Non-produced assets (for example: land, subsoil resources);

Intangible assets (for example: patents, trademarks);

Depreciation of fixed assets;

Material stocks (for example: stationery, spare parts);

Investments in non-financial assets (for example: capital investments, production of materials, finished products, works, services);

Non-financial assets in transit (for example: fixed assets, intangible assets, materials in transit).

The main assets include:

Living spaces;

non-residential premises;

Structures;

Cars and equipment;

Vehicles;

Production and household inventory;

Library fund;

Soft inventory;

Precious and jewelry;

Other fixed assets.

Inventories include:

Medicines and dressings;

Food;

Fuels and lubricants;

Construction Materials;

Other inventories;

Finished products.

Financial assets include:

Funds of the institution (on bank accounts, on temporary disposal, on the way, cash desk, monetary documents, letters of credit, cash in foreign currency);

Funds in budget accounts;

Funds on the accounts of bodies implementing cash service execution of budgets;

Financial investments (deposits, shares and other forms of participation in capital, bonds, promissory notes);

Settlements with debtors on income;

Settlements on issued advances;

Settlements with debtors on budget loans and credits;

Calculations with accountable persons;

Calculations for shortages;

Settlements with other debtors.

Obligations include:

Settlements with creditors for debt obligations (internal and external);

Settlements with suppliers and contractors (calculations for wages, communication services, transport services, utilities, rent for the use of property, property maintenance services, other services, etc.);

Settlements for payments to budgets;

Other settlements with creditors;

Settlements for unexplained receipts in the bodies providing cash services for the execution of budgets;

Calculations for the payment of cash by the bodies providing cash services for the execution of budgets;

Settlements on operations of the unified account of the budget in the bodies providing cash services for the execution of budgets;

Internal settlements on receipts to the budget between the bodies providing cash services for the execution of budgets;

Internal settlements on the withdrawal of funds from the budget between the bodies providing cash services for the execution of budgets;

Settlements with creditors on other transactions in the bodies providing cash services for the execution of budgets.

The grouping of articles in the economic classification of income, the economic classification of expenditures and the economic classification of sources of financing budget deficits has some differences from the grouping of articles in KOSGU.

Schematically, the relationship between KOSGU and economic classification income, economic classification of expenditures and economic classification of sources of financing the budget deficits of the Russian Federation is presented in Figure 4.

KOSGU		Economic classification
Income

Expenses

Inflow of non-financial assets

Disposal of non-financial assets

Inflow of financial assets

Disposal of financial assets		Sources of financing budget deficits

Increase obligations

Reducing Liabilities

Rice. 4. Correlation between KOSGU and economic classification of incomes, economic classification of expenditures and economic classification of sources of financing budget deficits.

Economic classification of budget revenues:

100 Income (except code 171)

400 Disposal of non-financial assets (with regard to codes 410, 420, 440)

Economic classification of budget expenditures:

200 Expenses (all codes)

300 Receipt of non-financial assets (with regard to codes 310, 320, 340)

500 Receipt of financial assets (regarding code 530, 540)

600 Disposal of financial assets (with respect to codes 620, 640)

Economic classification of sources of financing budget deficits:

100 Income (with respect to code 171)

300 Receipt of non-financial assets (with regard to codes 310, 330)

400 Disposal of non-financial assets (with respect to codes 410, 430)

500 Receipt of financial assets (with regard to codes 510, 520, 530, 550)

600 Disposal of financial assets (with regard to codes 610, 620, 630, 650)

700 Increase in liabilities (all codes)

800 Reduction of liabilities (all codes)

The main difference in the grouping of items in the economic classification of income, the economic classification of expenditures and the economic classification of sources of financing budget deficits in comparison with the grouping in KOSGU is due to the difference in the analytical purposes that are pursued during the grouping.

The main analytical goal of the economic classification of income, economic classification of expenditures and economic classification of sources of financing the budget deficits of the Russian Federation is to ensure the formation of an indicator of the budget deficit / surplus and reflect from what sources state authorities and local governments finance this deficit or how they use the funds excess of income over expenses. The budget deficit / surplus indicator is traditionally analyzed in the cash execution of the budget, when the main attention of state authorities and local governments is focused on the inflow and outflow of funds as a result of operations on income, expenses and sources of financing the budget deficit. At the same time, based on the objectives of the public policy and budget legislation, some operations that, from the point of view of economic content, are not income or expenses, will be included in budget revenues and expenditures. As an example, from the considered economic classification of expenses, one can cite operations for the provision of budget loans or operations for the acquisition of equipment, which, in terms of economic content, should not be classified as expenses, but as transactions with assets.

The main analytical goal of KOSGU is to group transactions based on their economic content and the impact that these transactions have on changes in non-financial assets, financial assets, liabilities and net worth.

A clear relationship between the economic classification of income, the economic classification of expenses, the economic classification of sources of financing the budget deficits of the Russian Federation and KOSGU provides the opportunity to:

The use of unified codes in the accounting of state and municipal finance cash method and accrual method;

Coordination of the classification of operations carried out during the reporting period with the classification of balances (stocks) of state and municipal assets and liabilities;

Formation of reports reflecting the real economic content of operations carried out in the public administration sector and the impact of these operations on the state of state and municipal assets and liabilities;

Formation of reporting in the structure of the law (decision) on the budget, which is determined by the goals of the state policy and the provisions of the current budget legislation.

CWR and KOSGU are special codifiers that state employees use for accounting, planning and reporting. Officials have adjusted the procedure for compiling CWR and KOSGU. Starting in 2020, you need to work according to the new rules. Let's figure out what CWR and KOSGU are, and how to work with codes in procurement.

What is KOSGU

First of all, let's define: decoding what KOSGU is in the budget, it sounds like this: classification of operations of the general government sector. The numerical code allows you to accurately classify the completed operation according to its content.

The definition of KOSGU in 2020 for budgetary institutions, as well as autonomous and state-owned ones, should be carried out in accordance with the new procedure. The rules are enshrined in the Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). The new provisions apply from 01/01/2019.

There are such groups of budget classification:

"100" - income, including profit;
"200" - expenses;
"300" - receipt of the NFA;
"400" - retirement of the NFA;
"500" - receipt of FA;
"600" - retirement of the FA;
"700" - increase in liabilities;
"800" - reduction of liabilities.

Until January 2016, all operations of budgetary, state and autonomous institutions were classified according to KOSGU. Then this rule cancelled. Now, in 18-20 categories of accounting accounts, all public sector institutions are required to apply CWR.

A complete list of valid codes is enshrined in the Appendix to the Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018).

KOSGU: application at work

The exclusion of the cipher from the CSC structure does not mean that the codes in the budget have become irrelevant. Codifiers still need to be used. For example, public institutions are required to plan and receive expenses exclusively in the context of classifiers of the public administration sector. The budget list, estimate, as well as the rationale for budget allocations cannot be prepared without the KOSGU codifier.

Leaving budget reporting should be formed in the context of the operation codes of the general government sector. Eg, reporting forms as a report on financial results activities, 0503121 - for CU and 0503721 - BU. As well as a cash flow statement: 0503123 - for CU and 0503723 - BU.

KOSGU in procurement

The cost planning of a public sector organization is also compiled in the context of OSGU codes. After drawing up the cost plan, the institution prepares a procurement plan and a schedule for the relevant financial period. These procurement documents are also prepared on the basis of OSGU code classifiers.

Until 2016, the decoding of schedules and procurement plans was compiled in the context of KOSGU. But at present, the old codifier has been replaced by new ciphers - KVR. It is a mistake to believe that now KOSGU are not involved in procurement activities. This is fundamentally wrong.

To plan any purchase, an institution needs to correctly determine the CWR and only then reflect the operation in the planning documentation. But it is impossible to choose the right CWR without first determining the KOSGU. This is the key principle of using codifiers and their direct relationship.

CWR decoding

Beginners may be unfamiliar with deciphering what CWR is in the budget. Special codifiers should be used in accounting and planning the expenses of a public sector institution. The cipher is not used in isolation, as it is a structural part of the whole - the budget classification code.

If you are trying to figure out the CWR, what is in the budget, then here is the answer. An expense type code is a special numerical code that allows you to group homogeneous types of expense transactions according to their content in order to manage the budget process in terms of spending funds, as well as control its execution in accordance with the current requirements of budget legislation.

From 01/01/2019 we work according to the new rules! CWR for budgetary institutions in 2020 should be determined in accordance with Appendix No. 7 to Order No. 132n of the Ministry of Finance of Russia dated June 8, 2018 (as amended on March 6, 2019).

The legislation provides for the following grouping of codes:

Capital investments in objects of state (municipal) property

Intergovernmental transfers

Provision of subsidies to budgetary, autonomous institutions and other non-profit organizations

Service of the state (municipal) debt

Other budget allocations

The procedure for determining the CWR and KOSGU

The detailing of each expenditure operation of an economic entity in the public sector is the basis for planning and budget execution. Efficient and transparent planning, ensuring the intended use of allocated funds and the reliability of financial statements depend on the correctness of the selected code for the type of expenditure and classification of operations in the general government sector.

For an error-free linking of the CWR and KOSGU, officials recommend using a table of correspondence between codes for the types of expenses and the classification of the public administration sector.

Example. Expenditure operation: car repair. KOSGU - 225 article "". But the CWR depends on the type of repair. For the current one, there will be 244 “Other procurement of goods, works and services to meet state (municipal) needs”. And for overhaul the solution to the issue will be CWR 243 "Procurement of goods, works, services for the purpose of overhaul of state (municipal) property."

Separately, we designate the new linkages between the CWR and KOSGU for 2020 for budgetary institutions in the form of a table.

Correspondence table of CWR and KOSGU for 2020 for procurement

The table includes only the KVR 200 group, which is most often used in procurement activities. The full version with all the codes is attached in the file.

Type of expenses			Notes
	Name	Name	Notes
200 Procurement for state (municipal) needs
210 Development, purchase and repair of weapons, military and special equipment, production and technical products and property
	Supply of weapons, military and special equipment and military-technical property within the framework of the state defense order in order to ensure state program weapons	Other works, services


	Supply of weapons, military and special equipment and military-technical property within the framework of the state defense order outside the state armament program	Other GWS
		Increase in the value of fixed assets
		Increase in the cost of inventories
	Supply to meet state needs in the field of geodesy and cartography within the framework of the state defense order
		Increase in the value of fixed assets


	Repair of weapons, military and special equipment and military-technical property within the framework of the state defense order in order to ensure the state armament program	Works, property maintenance services

		Increase in the value of fixed assets
		Increase in the cost of inventories
	Repair of weapons, military and special equipment and military-technical property within the framework of the state defense order outside the state armament program	Works, property maintenance services
				Increase in the cost of inventories
		Basic Research in the interests of ensuring the defense and national security of the Russian Federation within the framework of the state defense order in order to ensure the state armament program
	Increase in value intangible assets


	Research in the field of development of weapons, military and special equipment and military-technical property within the framework of the state defense order in order to ensure the state armament program
		Increase in the value of intangible assets
	Research in the field of development of weapons, military and special equipment and military-technical property within the framework of the state defense order outside the state armament program
		Increase in the value of intangible assets
	Delivery in order to ensure the tasks of the state defense order
		Increase in the value of fixed assets
		Increase in the cost of inventories
		Increase in the cost of non-exclusive rights to the results of intellectual activity with an indefinite useful life
		Increase in the cost of non-exclusive rights to the results of intellectual activity with a certain useful life
220 Procurement for the provision of special fuel and fuels and lubricants, food and clothing supply to bodies in the field of national security, law enforcement and defense
	Provision of fuel and fuels and lubricants within the framework of the state defense order	Transport services	Attribution of expenses to the procurement category is carried out on the basis of the provisions of regulatory legal acts regulating relations in this area


		Rent for use land plots and other isolated natural objects
		Increase in the value of fixed assets
		Increase in the cost of fuels and lubricants
	Food supply within the framework of the state defense order		Attribution of expenses to the procurement category is carried out on the basis of the provisions of regulatory legal acts regulating relations in this area

		Increasing the cost of food
	Food supply outside the state defense order
	Clothing provision within the framework of the state defense order		Attribution of expenses to the procurement category is carried out on the basis of the provisions of regulatory legal acts regulating relations in this area
		Increasing the cost of soft inventory
230 Procurement for the purpose of forming the state material reserve
	Procurement for the purpose of forming the state material reserve within the framework of the state defense order

	Procurement in order to ensure the formation of the state material reserve, reserves material resources	Payment for works, services
		Inflow of non-financial assets
240 Other purchases of goods, works and services to meet state (municipal) needs
	Research and development work
		Increase in the value of intangible assets
		Increase in the cost of non-exclusive rights to the results of intellectual activity with an indefinite useful life
		Increase in the cost of non-exclusive rights to the results of intellectual activity with a certain useful life
	Procurement in the field of information and communication technologies	Communication services
		Rent for the use of property (except land plots and other isolated natural objects)
		Works, property maintenance services


		Increase in the value of fixed assets
		Increase in the value of intangible assets
		Increase in the value of others working stocks(materials)
		Increase in the cost of inventories for purposes capital investments
		Increase in the cost of other disposable inventories	In terms of forms strict accountability
		Increase in the cost of non-exclusive rights to the results of intellectual activity with an indefinite useful life
		Increase in the cost of non-exclusive rights to the results of intellectual activity with a certain useful life
	Procurement for the purpose of capital repairs of state (municipal) property	Transport services
		Rent for the use of property (except for land plots and other isolated natural objects)
		Works, property maintenance services

		Services, works for the purposes of capital investments
		Increase in the value of fixed assets
		Increase in value building materials
		Increase in the cost of other working stocks (materials)
		Increase in the cost of non-exclusive rights to the results of intellectual activity with an indefinite useful life
		Increase in the cost of non-exclusive rights to the results of intellectual activity with a certain useful life
	Other procurement of goods, works and services	Other non-social benefits to staff in natural form	In terms of recording transactions for the purchase of milk or other equivalent food products for free issuance workers employed in jobs with harmful working conditions
		Payment for works, services	Including in terms of expenses for the delivery (transfer) of pensions, benefits and other social benefits population
		Increase in the value of fixed assets
		Increase in the value of intangible assets
		Increase in the cost of inventories
		Increase in the cost of non-exclusive rights to the results of intellectual activity with an indefinite useful life
		Increase in the cost of non-exclusive rights to the results of intellectual activity with a certain useful life
	Procurement to meet state (municipal) needs in the field of geodesy and cartography outside the framework of the state defense order	Payment for works, services
		Increase in the value of fixed assets
		Increase in the value of intangible assets
		Increase in the cost of other working stocks (materials)

Download the full text of the CWR and KOSGU correspondence table for 2020

Plan for 2020 in a new way

Specialists of the Ministry of Finance published Letter No. 02-05-11/56735 dated August 10, 2018, in which they provided clarifications on how to apply the new BP codes in 2020. Now the list of codes has been supplemented with new types of expenses, some group names have been changed. Consider the changes in the CWR and KOSGU for 2020 for budgetary institutions in the form of a table.

	Name in 2018	Name in 2020
	Subsidies (grants in the form of subsidies) for the financial support of expenses, the procedure (rules) for the provision of which establishes the requirement for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision	Subsidies (grants in the form of subsidies) subject to treasury support
	Subsidies (grants in the form of subsidies) for the financial support of expenses, the procedure (rules) for the provision of which do not establish requirements for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision	Subsidies (grants in the form of subsidies) not subject to treasury support
	Other subsidies to non-profit organizations (except for state (municipal) institutions)	Grants to other non-profit organizations
	Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale of goods), performance of work, provision of services, the procedure (rules) for which the provision establishes a requirement for subsequent confirmation of their use in accordance with the conditions and (or) purposes of provision	Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale of goods), performance of work, provision of services subject to treasury support
	Subsidies (grants in the form of subsidies) for the financial support of costs in connection with the production (sale) of goods, performance of work, provision of services, the procedure (rules) for the provision of which do not establish requirements for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision	Subsidies (grants in the form of subsidies) for the financial support of costs in connection with the production (sale) of goods, the performance of work, the provision of services that are not subject to treasury support
	Other subsidies to legal entities (except for non-profit organizations), individual entrepreneurs, individuals - producers of goods, works, services	Grants to legal entities (except for non-profit organizations), individual entrepreneurs

The main mistakes in the application of CWR

An incorrectly defined type of expenses for the operations of public sector institutions is recognized as misuse of budgetary funds. Significant fines and administrative penalties are provided for this violation. We will determine which violations are most common, and how to avoid them.

	fine, punishment	How to avoid
The applied linkage of KVR-KOSGU is not provided current legislation	Art. 15.14 Administrative Code of the Russian Federation: a fine for an official (20,000-50,000 rubles) or disqualification (1-3 years); a fine for a legal entity - 5-25% of the amount of funds spent for other purposes.	If an institution is planning an operation that is not in the current Order No. 132n, write a letter to the Ministry of Finance demanding clarification. Applying a "non-existent" linkage before receiving an official response is not recommended.
The BP code is determined by the intended description (purpose) of the goods		It is unacceptable to plan and implement expenses according to codes that do not correspond to the documentary description (purpose) of goods, works or services. Before making an operation, read the technical or other documentation for the purchased product (or the technical characteristics of similar products).
CWR 200 includes costs not related to procurement		Such violations are often associated with accountable expenses. In order to avoid mistakes, it is necessary to strictly distinguish between the purpose of expenses: purchases for the needs of the organization or other types.
Applied CWR that does not correspond to the type of institution		Before conducting a "controversial" operation, double-check yourself. Compare the selected CWR with the approved codes of Order No. 132n.

The classification of general government transactions is a grouping of transactions carried out in the general government sector, depending on their economic content.

The classification of general government transactions consists of the following groups:

100 income;

200 expenses;

300 receipt of non-financial assets;

400 disposal of non-financial assets;

500 receipt of financial assets;

600 disposal of financial assets;

700 increase in liabilities;

800 reduction of liabilities.

Group 100 Income

This group is detailed by articles 110 - 180, within which operations related to budget revenues are grouped.

Article 110 Tax revenues

This article includes budget revenues of the budgetary system of the Russian Federation in accordance with the legislation on taxes and fees, including:

taxes on income, income;

taxes for social needs;

taxes on goods, works, services sold on the territory of the Russian Federation;

taxes on goods imported into the territory of the Russian Federation;

taxes on total income;

property taxes;

Taxes, fees and recurring user fees natural resources;

· National tax, fees;

· debts and recalculations on canceled taxes, fees and other obligatory payments.

Article 120 Income from property

This item includes budget revenues of the budgetary system of the Russian Federation from the use of state and municipal property, payments for the use of natural resources.

Article 130 Income from the provision of paid services

This item includes budget revenues of the budgetary system of the Russian Federation from the provision of paid services and compensation of state expenses.

Article 140 Amounts of forced withdrawal

This article includes revenues of the budgets of the budgetary system of the Russian Federation from administrative payments and fines, fees, sanctions, compensation for damage in accordance with the legislation of the Russian Federation.

Article 150 Gratuitous receipts from budgets

This article is detailed under articles 151 - 153.

Subarticle 151 Receipts from other budgets of the budgetary system of the Russian Federation

This sub-item includes revenues of the budgets of the budget system of the Russian Federation as a result of the provision of grants, subsidies, subventions from other budgets of the budget system of the Russian Federation and other inter-budget transfers, including the amounts of insurance premiums received by the territorial funds of compulsory health insurance from the budgets of the constituent entities of the Russian Federation for compulsory medical insurance of the non-working population, as well as the return of unused interbudgetary transfers.

Subsection 152 Proceeds from supranational organizations and foreign governments

This sub-item includes the revenues of the budgets of the budgetary system of the Russian Federation from the receipt of gratuitous and irrevocable transfers provided by supranational organizations and governments of foreign states.

Subsection 153 Proceeds from international financial institutions

This sub-item includes the revenues of the budgets of the budgetary system of the Russian Federation from the receipt of gratuitous and irrevocable transfers provided by international financial organizations.

Article 160 Contributions for social needs

This item includes budget revenues of state off-budget funds from insurance premiums, as well as arrears and penalties on these insurance premiums.

Article 170 Income from operations with assets

This article is detailed in subarticle 171.

Subsection 171 Income from the revaluation of assets

This sub-item includes transactions that reflect a positive or negative exchange rate difference on the funds of the budgets of the budgetary system of the Russian Federation in foreign currency.

Article 180 Other income

This item includes budget revenues of the budgetary system of the Russian Federation from foreign economic activity, including customs duties, other receipts from foreign economic activity, as well as other non-tax revenues not included in other items of group 100 "Income".

Group 200 Expenses

This group is detailed by articles 210 - 260, 290, within which operations related to budget expenditures are grouped.

Article 210 Remuneration of labor and accruals on payment of wages

This article is detailed under articles 211 - 213.

Subsection 211 Wages

This sub-item includes expenditures of the budgets of the budgetary system of the Russian Federation for remuneration on the basis of agreements (contracts) in accordance with the legislation of the Russian Federation on state (municipal) service, labor legislation, including:

· payments on: official salaries; tariff rates of the Unified tariff scale; hourly pay; military and special ranks;

· allowances for: qualification category (class rank, diplomatic rank); special conditions state and other service; length of service; work and work experience in desert, waterless areas, in high-mountainous regions, regions of the Far North and equivalent areas, southern regions of Siberia and the Far East, work on the territory of Antarctica; work with information that has a degree of secrecy; encryption work; special mode of operation; access to state secrets; special conditions; positions of associate professor and professor; academic degrees; academic title; knowledge of foreign language; class of drivers; work at night, holidays and weekends; and other allowances;

· payments: premiums; financial assistance; remuneration based on the results of work for the year; author's, performing and production remuneration and other remuneration and incentive payments;

payment annual leave, study holidays, compensation for unused vacation;

payment for: the period of training of employees aimed at vocational training, advanced training or training in other professions; days of medical examination, blood donation and rest provided to workers - blood donors; days of participation in the performance of state or public duties;

payment of benefits for the first two days of temporary disability at the expense of the employer, in case of illness or injury (with the exception of accidents at work and occupational diseases) of the employee himself;

other similar expenses.

Subsection 212 Miscellaneous payments

This sub-item includes the expenses of the budgets of the budget system of the Russian Federation for the payment of additional payments and compensations due to the conditions employment contract, the status of military personnel and persons equated to them, as well as the status of prosecutors, judges, deputies, other officials in accordance with the legislation of the Russian Federation, including:

· lifting allowances when moving to a new place of work (service); payment of the cost of travel to the place of vacation and back: to persons working in the regions of the Far North and equivalent areas; judges, employees of foreign institutions and other employees in accordance with the legislation of the Russian Federation;

Compensation for expenses related to moving from the regions of the Far North; payment of funds upon departure on the main vacation (before the conclusion of the contract), on sick leave; lump sum when renewing an employment contract;

daily allowance for business trips; food and travel money; field money;

compensation: for unused right to spa treatment; instead of food rations (including tobacco allowance); cost uniform and shoes (clothing property); the cost of travel documents for all types public transport; for the maintenance of service dogs at the place of residence; the cost of housing associated with the hiring (sublease) of residential premises; for the purchase of book publishing products and periodicals; related to parliamentary activities; for the installation of the telephone; instead of free software medicines; instead of therapeutic and preventive nutrition; for the use of personal vehicles for official purposes;

monthly allowances for a child;

· monthly allowances to the spouses of servicemen during the period of their residence with their spouses in areas where they are forced not to work or cannot get a job in their specialty due to the lack of employment opportunities, as well as for health reasons;

other similar expenses.

Subsection 213 Accruals on payroll payments

This sub-item includes the expenses of the budgets of the budgetary system of the Russian Federation for the payment of the unified social tax in accordance with the tax legislation of the Russian Federation, as well as contributions for insurance rates for compulsory social insurance against industrial accidents and occupational diseases.

Expenses of the budgets of the budgetary system of the Russian Federation for the payment of the unified social tax and insurance rates for compulsory social insurance against industrial accidents and occupational diseases under civil law contracts concluded with individuals are subject to reflection under those articles and sub-articles of the classification of sector operations state administration, which reflects the costs of paying for services under this agreement.

Article 220 Payment for works, services

This article is detailed in sub-articles 221 - 226.

Subsection 221 Communication services

This sub-item includes expenditures of the budgets of the budgetary system of the Russian Federation on payment for contracts for the purchase of communication services for the purpose of rendering state (municipal) services, including:

Provision of: telephone and telegraph communication channels, data (information) transmission channels; connecting, special and direct communication lines; cellular, paging communication; connection and use of the Global Internet; access to the telephone network; long-distance and international connections, local telephone connection (subscriber and hourly payment); radio communications, mobile telesystems of documentary telecommunications and other means of communication;

forwarding of postal items (including payment for courier and special communication services); mail forwarding of pensions and benefits; payment of postage when transferring wages; postal money transfers; purchase of postage stamps, marked envelopes; registration of an abbreviated telegraph address; use of mailboxes, radio points (subscription fee);

other similar expenses.

Subsection 222 Transport services

This sub-item includes the expenses of the budgets of the budgetary system of the Russian Federation for the payment of contracts for the purchase of transport services for the provision of state (municipal) services, including:

hiring Vehicle, services for passenger and freight transportation, including military and civilian transportation, the cost of moving and other transportation costs associated with the movement of employees, military personnel and members of their families to the place of work (service), place of residence; transportation of special contingents, payment of the cost of moving to the place of residence of convicts released from restriction of liberty, arrest or imprisonment for a certain period; transportation of minors who arbitrarily left their families, orphanages, boarding schools, special educational and educational and other children's institutions, and persons accompanying them;

payment for the travel of military personnel and persons equated to them, as well as members of their families to the place of vacation and back in accordance with the legislation of the Russian Federation;

Provision of officials with travel documents for official purposes for all types of public transport, as well as reimbursement of these expenses, if officials were not provided with travel documents in accordance with the established procedure in accordance with the legislation of the Russian Federation;

payment of travel on business trips (road trips) (including students studying on in absentia training, when traveling to the location of the educational institution), travel tickets witnesses on the call of investigative or judicial authorities;

services for the use of mechanization means for loading and unloading property, wagons, containers in excess of the allowable loading (unloading) time;

· complex maintenance of the fleet (acceptance of domestic and fecal effluents, food waste and dry garbage, as well as bilge water from ships, supplying them with drinking water at the berth, approach of a tanker to the vessel, etc.);

other similar expenses.

Subsection 223 Utilities

This sub-item includes the expenses of the budgets of the budgetary system of the Russian Federation for the payment of contracts for the purchase of public utilities for the provision of state (municipal) services, including:

payment for heating and technological needs, as well as hot water supply; gas consumption (including its transportation through gas distribution networks and payment for supply and marketing services); electricity consumption for economic, industrial, technical, medical, scientific, educational and other purposes; water supply, sewerage, sewage;

other similar expenses.

Subsection 224 Rent for the use of property

This sub-item includes expenditures of the budgets of the budgetary system of the Russian Federation for payment rent in accordance with the concluded agreements on the lease (sublease) of property for the purpose of rendering state (municipal) services, including:

premises, structures (including dormitories, venues for physical training classes, sports competitions and training camps);

land, vehicles and other property (including garages, line-cable structures).

Subsection 225 Works, services for the maintenance of property

This sub-item includes expenses of the budgets of the budgetary system of the Russian Federation for payment of contracts for the performance of work, the provision of services related to the maintenance of non-financial assets under operational management, lease or gratuitous use, in order to provide state (municipal) services, including for:

commissioning, maintenance, overhaul and Maintenance property (buildings, structures, premises, machinery and equipment, inventory, highways and artificial structures on them);

・repair engineering systems and communications, including systems of heat supply, water supply, sanitation, including work to restore the efficiency of the functioning of these communal systems through their hydrodynamic, hydrochemical cleaning, etc.;

restoration of historical and cultural monuments.

This sub-item also includes: expenses of the institution related to the maintenance of property that is in gratuitous use; expenses for the maintenance of property located in the state treasury of the Russian Federation, the treasury of the subject of the Russian Federation, the treasury of the municipality.

Other similar expenses.

Subarticle 226 Other works, services

This sub-item includes the expenses of the budgets of the budgetary system of the Russian Federation for payment of contracts for the performance of work, the provision of services not classified under sub-articles 221 - 225, in order to provide state (municipal) services, including for:

· research, development and development, geological exploration, standard design services, under commission contracts, assignments;

development of territorial planning schemes, urban planning and technical regulations, town-planning zoning, territory planning;

Carrying out contract design and survey work in order to develop design and estimate documentation for the construction, reconstruction, technical re-equipment of facilities;

non-departmental (including fire) security, security and fire alarms (installation, adjustment and operation);

life, health and property insurance (including civil liability of vehicle owners);

rendering medical care military personnel and law enforcement officers in healthcare facilities;

jurors, people's assessors, arbitration assessors participating in the trial, as well as lawyers (in the prescribed manner) in accordance with the legislation of the Russian Federation;

storage, repair, shipment, transportation of confiscated ownerless property;

rental of special film and video recordings, audio recordings;

renting accommodation for business trips;

production of forms (state certificates, reporting, etc.);

services in the area information technologies(acquisition of non-exclusive (user) rights to software, including the acquisition and updating of reference and information databases);

· services of agents for operations with state, municipal assets and liabilities;

· other expenses related to payment for works, services not included in subsections 221-225.

Article 230 Service of the state (municipal) debt

This article is detailed in sub-articles 231 and 232.

Subsection 231 Service domestic debt

This sub-item includes expenditures of the budgets of the budgetary system of the Russian Federation for servicing the state internal debt and municipal debt, including:

· payment of interest accrued in accordance with the terms of the issue of state and municipal securities to the nominal value indicated in the currency of the Russian Federation;

· payment of a discount paid upon redemption (repurchase) of state and municipal securities, the nominal value of which is indicated in the currency of the Russian Federation;

· payment of interest on loans received within the country, payment of interest on budget credits (budget loans), loans granted to budgets of other levels;

other similar expenses.

Subsection 232 Maintenance external debt

This sub-item includes expenditures of the budgets of the budgetary system of the Russian Federation for servicing the state external debt, including:

· payment of interest on government securities of the Russian Federation, securities of the constituent entities of the Russian Federation, indicated in foreign currency (on Eurobonds, bonds of the internal state foreign currency loan and bonds of the state foreign currency loan of 1999, etc.);

· payment of interest on related (non-financial) and unrelated (financial) loans received by the Russian Federation from international financial organizations, foreign governments, foreign commercial banks and firms;

· payment of interest on loans from Vnesheconombank extended to the Russian Ministry of Finance in 1998-1999 at the expense of the Bank of Russia to make urgent payments to repay and service the public external debt of the Russian Federation;

other similar expenses.

Article 240 Gratuitous transfers to organizations

This article is detailed under articles 241 and 242.

Subarticle 241 Gratuitous transfers to state and municipal organizations

This sub-item includes expenditures of the budgets of the budgetary system of the Russian Federation for the provision of subsidies to state (municipal) autonomous institutions, state (municipal) unitary enterprises, including for:

· reimbursement of standard costs for the provision of state (municipal) autonomous institutions of state (municipal) services;

· reimbursement of costs or lost income in connection with the production (sale) of goods, performance of work, provision of services by state (municipal) unitary enterprises.

Subarticle 242 Gratuitous transfers to organizations, with the exception of state and municipal organizations

This sub-item includes the expenses of the budgets of the budgetary system of the Russian Federation for the provision of subsidies, subventions to organizations of any form of ownership, except for state (municipal) organizations, as well as to individual entrepreneurs, individuals - producers of goods, works, services, including:

reimbursement of costs or lost income in connection with the production (sale) of goods, performance of work, provision of services;

· other purposes in accordance with the budget legislation of the Russian Federation.

Article 250 Gratuitous transfers to budgets

This article is detailed in sub-articles 251 - 253.

Subarticle 251 Transfers to other budgets of the budgetary system of the Russian Federation

This sub-item includes the expenses of the budgets of the budgetary system of the Russian Federation for the provision of subsidies, subsidies, subventions and other interbudgetary transfers to other budgets of the budgetary system of the Russian Federation, including the transfer of insurance premiums to the territorial funds of compulsory medical insurance from the budgets of the constituent entities of the Russian Federation for compulsory medical insurance of the non-working population.

Subarticle 252 Transfers to supranational organizations and foreign governments

This sub-item includes expenditures of the budgets of the budgetary system of the Russian Federation for the provision of all types of gratuitous and irrevocable transfers to supranational organizations and governments of foreign states.

Subsection 253 Transfers to international organizations

This sub-item includes expenditures of the budgets of the budgetary system of the Russian Federation for the provision of all types of gratuitous and irrevocable transfers to international organizations, including:

international financial and economic organizations, organizations of the UN system, as well as contributions to authorized capital these organizations;

Membership fees to international organizations;

· equity contributions of the Russian Federation to international and interstate organizations and associations;

other similar expenses.

Article 260 Social Security

This article is detailed under articles 261 - 263.

Subarticle 261 Pensions, allowances and payments for pension, social and medical insurance of the population

This sub-item includes expenses from the budgets of state extra-budgetary funds for social security of the population within the framework of social, pension and medical insurance, including:

state pensions pension provision(long service pension, old-age pension, disability pension, social pension, survivor's pension);

benefits within the framework of state social insurance: for temporary disability, for pregnancy and childbirth, at the birth of a child, for caring for a child until he reaches the age of one and a half years, for reimbursement of the cost of a guaranteed list of services and social benefits for burial, women registered with medical institutions in the early stages of pregnancy, on payment of additional days for the care of disabled children, when adopting a child;

vouchers for sanatorium-and-spa treatment of employees, rehabilitation of children, partial maintenance of children's and youth sports schools, other one-time and monthly payments, payments at the expense of premiums for insurance tariffs at a mandatory

· social insurance from accidents at work and occupational diseases produced by the Social Insurance Fund of the Russian Federation, monthly supplements to state and municipal pensions, payments for compulsory medical insurance; other similar expenses.

Subsection 262 Benefits for social assistance to the population

This sub-item includes expenditures of the budgets of the budgetary system of the Russian Federation on social security of the population outside the framework of the state pension, social, and medical insurance systems, including:

payment of benefits and monetary compensation various categories of citizens, vouchers for sanatorium treatment and children's health camps, if there are medical indications, free travel on suburban railway, intracity transport and suburban transport, intercity transport, as well as severance pay upon dismissal of employees;

payment in the amount of average monthly earnings for the period of employment, as well as other compensation payments in case of dismissal in connection with the liquidation and reorganization of organizations (enterprises);

payment for the manufacture and repair of prosthetic and orthopedic products, including dentures, provision of medicines various categories citizens, providing disabled people with vehicles (including the costs of delivery, storage and preparation of vehicles for delivery to the recipient), compensation for the costs of transport services instead of receiving the vehicle, as well as the costs of gasoline or other types of fuel, repair, maintenance of vehicles and spare parts to them in accordance with the legislation of the Russian Federation;

payment monthly allowance for a child;

· payment of subsidies to citizens for the purchase (construction) of housing, including the use of state housing certificates;

other similar expenses.

Sub-article 263 Pensions, benefits paid by organizations of the public administration sector

This sub-item includes expenses of the budgets of the budgetary system of the Russian Federation for social security of categories of citizens who previously held positions in accordance with the legislation of the Russian Federation, or payments for special services to the Russian Federation, except for payments for pension, medical and social insurance, including for:

· payment of pensions, compensations and allowances to pensioners and members of their families in the systems of national defense, law enforcement and state security, judges, prosecutors, the provision of gratuitous financial assistance to citizens dismissed from military service, for the construction (acquisition) of housing;

· payment of additional monthly security to the pensions of civil servants of the Russian Federation, civil servants of constituent entities of the Russian Federation and municipal employees;

· payment of life allowance to judges (including an increase in the amount of 50 percent of the monthly life allowance), pensions to prosecutors;

· payment of vouchers for sanatorium-and-spa treatment to retired judges;

· payment of additional monthly life-long financial support upon retirement of specialists of the nuclear weapons complex of the Russian Federation;

· payment of additional monthly material support to citizens for special services to the Russian Federation;

· monthly additional payment to pensions assigned in connection with teaching activities in schools and other institutions for children, as well as to pensions in connection with medical and other work to protect the health of the population in rural areas and urban-type settlements;

other similar expenses.

Article 290 Miscellaneous expenses

This article includes expenditures of the budgets of the budgetary system of the Russian Federation that are not related to wages, the purchase of services for the provision of state (municipal) services, the servicing of state and municipal debt obligations, the provision of gratuitous and non-refundable transfers to organizations, budgets at the expense of the budgets of the budgetary system of the Russian Federation , implementation social security, including on:

payment of taxes and fees to the budgets of all levels, included in the cost;

payment of various kinds of payments, fees, state duties, licenses;

payment of fines, penalties for late payment of taxes and fees and other economic sanctions;

· deductions of funds to trade union bodies for mass cultural and physical culture work;

Compensation for damage caused by illegal actions (inaction) of public authorities or their officials;

Compensation for non-pecuniary damage by decision of the judiciary;

· payment of monetary compensation to plaintiffs under the relevant decisions of the European Court of Human Rights;

· payment of salaries for the titles of full members and corresponding members of Russian academies of sciences with state status;

payment of scientific scholarships to scientists, scholarships to employees of organizations of the military-industrial complex, unemployed citizens studying in the direction of the employment service, students, students, graduate students, doctoral students, residents, as well as expenses from the scholarship fund for social support of students, students and graduate students educational institutions vocational education;

payment of government bonuses various areas;

Reception and servicing of delegations (representation expenses);

· payments to athletes and their coaches;

Other expenses not included in other items.

Group 300 Receipt of non-financial assets

This group is detailed by Articles 310 - 340, which group operations related to the acquisition, creation of objects of non-financial assets.

Article 310 Increase in the value of fixed assets

This item includes the expenses of the budgets of the budgetary system of the Russian Federation for the payment of contracts for the purchase, as well as contracts for the construction, reconstruction, technical re-equipment, expansion and modernization of objects related to fixed assets, regardless of cost and with a useful life of more than 12 months in for the purpose of rendering state (municipal) services, including:

buildings, structures, residential and non-residential premises(including the purchase of apartments in apartment building), machinery and equipment, tools, vehicles, production and household inventory, library stock (on paper and other media), medical instruments, jewelry and jewelry, stage equipment, visual aids and exhibits, other fixed assets (tables, bookcases, perennial plantings, working and productive livestock and other items of household equipment);

machines, equipment, materials for the contractor;

weapons, military and special equipment;

other fixed assets.

Article 320 Increase in the value of intangible assets

This article includes the expenses of the budgets of the budget system of the Russian Federation for the payment of contracts for the acquisition or creation by a contract of objects related to intangible assets that do not have a material structure and for which documents are issued confirming the exclusive right of the institution to them, in order to provide public (municipal services), including:

· patents for inventions, industrial designs, breeding achievements;

certificates for utility models, trademarks and service marks or license agreements for their use;

rights to "know-how";

· exclusive rights to software and databases for computers;

Other intangible assets.

Article 330 Increase in the value of non-produced assets

This article includes the expenses of the budgets of the budgetary system of the Russian Federation for the increase in the value of non-produced assets used in the course of the activities of the institution that are not products of production (land, subsoil resources, etc.), the ownership rights to which must be established and legally fixed.

Article 340 Increase in the value of inventories

This article includes the expenses of the budgets of the budgetary system of the Russian Federation for the payment of contracts for the purchase of raw materials and supplies for the purpose of rendering state (municipal) services intended for single use in the course of the institution's activities for a period not exceeding 12 months, regardless of their cost, and also items used in the activities of the institution for a period exceeding 12 months, but not related to fixed assets, including:

medicines and dressings;

· soft inventory;

utensils;

food (payment for food), including food rations for military personnel and persons equated to them;

fuels and lubricants, including special fuels;

All types of boiler and furnace fuel;

· building materials; silicate materials; forest materials; hardware; sanitary materials; electrotechnical materials, chemical and mosquito materials;

household materials, stationery, feed and fodder, seeds, fertilizers and other components for the maintenance and reproduction of fish, returnable and exchange containers, reagents and chemicals, glass and chemical dishes, metals, electrical materials, radio materials, photographic equipment, experimental animals, books, other printed materials on paper and other media (except for library funds and blank products), spare parts, young animals of all kinds of animals and animals for fattening, planting material, purchase of logging tickets for firewood;

· special equipment for research and development work;

· Other inventories.

This item also includes the cost of purchasing material assets to the state material reserve.

Group 400 Disposals of non-financial assets

This group is detailed by articles 410 - 440, which group transactions for the sale of non-financial assets.

Article 410 Decrease in the value of fixed assets

This article reflects receipts to the budgets of the budgetary system of the Russian Federation from the sale of fixed assets.

Article 420 Decreasing the value of intangible assets

This article reflects the decrease in the value of intangible assets as a result of their sale.

Article 430 Depreciation of non-produced assets

This article reflects a decrease in the value of non-produced assets as a result of their sale.

Article 440 Decrease in the value of inventories

This article reflects the decrease in the value of inventories as a result of their sale.

Group 500 Inflow of financial assets

This group is detailed by Articles 510 - 550, within which operations related to the receipt of financial assets are grouped.

Article 510 Receipt to budget accounts

This article reflects the increase in cash balances of the budgets of the budget system of the Russian Federation.

Article 520 Increase in the value of securities other than shares and other forms of participation in capital

This article reflects investments of funds from the budgets of the budget system in bills of exchange, bonds and other securities (except for shares).

Article 530 Increase in the value of shares and other forms of participation in capital

This item reflects the costs of investing funds from the budgets of the budgetary system of the Russian Federation in shares and other forms of participation in capital, as well as in the authorized funds of state (municipal) unitary enterprises, including within the framework of budget investments.

Article 540 Increase in debt on budget credits

This article reflects transactions for the provision at the expense of the budgets of the budget system of the Russian Federation of budget loans to the budgets of the budget system of the Russian Federation, individuals and legal entities, state loans to foreign legal entities and governments of foreign states, as well as the execution of state and municipal guarantees indicated in the currency of the Russian Federation. Federation, if payments as guarantor give rise to equivalent claims on the part of the guarantor against the defaulting debtor.

Article 550 Increase in the value of other financial assets

This item includes investments of funds from the budgets of the budgetary system of the Russian Federation in bank deposits (deposits), as well as funds transferred to management companies.

Group 600 Disposals of financial assets

This group is detailed by articles 610 - 650, which group operations related to the disposal of financial assets.

Article 610 Withdrawal from budget accounts

This article reflects the decrease in cash balances of the budgets of the budget system of the Russian Federation.

Article 620 Decrease in the value of securities other than shares and other forms of participation in capital

This article reflects receipts to the budgets of the budgetary system of the Russian Federation from the sale of securities (except for shares).

Article 630 Decrease in the value of shares and other forms of participation in capital

This article reflects proceeds from the sale of shares and other forms of participation in capital, which are state and municipal property.

Article 640 Reduction of debt on budget loans and credits

This article reflects receipts to the budgets of the budgetary system of the Russian Federation from the repayment of previously provided budget loans, budget loans by budgets of all levels of the budgetary system of the Russian Federation, individuals and legal entities, state loans by foreign legal entities and governments of foreign states.

Article 650 Depreciation of other financial assets

This article reflects the return of funds from the budgets of the budget system of the Russian Federation with bank deposits(deposits), from the accounts of management companies.

Group 700 Increase in liabilities

This group is detailed in articles 710 and 720, which group operations associated with an increase in liabilities.

Article 710 Increase in debt on internal state (municipal) debt

This item reflects transactions associated with an increase in domestic debt obligations (placement of state (municipal) securities, obtaining loans, attracting other sources domestic financing budget deficits).

Article 720 Increase in debt on external public debt

This item reflects transactions associated with an increase in government external debt obligations (placement of government securities, obtaining loans and attracting other sources of domestic financing of budget deficits).

Group 800 Reduction of liabilities

This group is detailed in articles 810 and 820, which group operations related to the reduction of liabilities.

Article 810 Reduction of indebtedness on internal state (municipal) debt

This item reflects operations related to the redemption of state (municipal) securities, the repayment of loans, the repayment of other internal obligations, as well as the execution of state (municipal) guarantees.

Article 820 Reduction of indebtedness on external public debt

This item reflects operations related to the redemption of government securities, the repayment of loans, the repayment of other obligations, as well as the execution of state guarantees in foreign currency.

Tests by general theory public finance for the discipline "Public and municipal finance»

1. The methodology of the budget system is:

a) a set of methods for testing the theoretical provisions of the budget system;

b) a set of principles, forms and ways of knowing the budget system;

c) scientific system knowledge of the budget system;

d) mechanism for studying the budget system.

2. The budget is:

c) subjective financial instrument market economy;

d) subjective method of economic management.

a) systematic formation and use of funds of monetary resources economic entities;

b) formation and use of cash funds;

c) circulation of monetary resources;

d) functioning of loan capital.

4. Budget as subjective financial instrument represents:

a) the monetary fund of economic entities;

b) plan of income and expenses of economic entities;

c) the mechanism for the formation and use of the monetary fund;

d) an agreed process for the functioning of the state monetary fund.

5. Budget is:

a) the form of formation and spending of funds generated outside the federal budget and the budgets of the constituent entities of the Russian Federation;

b) the form of formation and expenditure of the fund of funds intended for financial support tasks and functions of the state and local self-government;

c) state revenues;

d) financial resources of the country.

6. Budget deficit means:

a) excess of budget revenues over expenditures;

b) excess of budget expenditures over revenues;

c) shortfall in budget revenues;

d) budget overruns.

7. Give the correct answer:

a) the size of the federal budget deficit, approved by the federal law on the federal budget, cannot exceed the total volume of budget investments and service costs public debt the Russian Federation in the relevant financial year;

b) the size of the budget deficit of the subject of the Russian Federation, approved by the law of the subject of the Russian Federation on the budget for the corresponding year, cannot exceed 15 percent of the budget revenues of the subject of the Russian Federation, excluding financial assistance from the federal budget;

c) the size of the local budget deficit, approved normative act representative body of local self-government on the budget for the corresponding year, may not exceed 10 percent of the volume of local budget revenues, excluding financial assistance from the federal budget and the budget of the constituent entity of the Russian Federation.

8. The state budget expresses the relationship between:

a) government bodies and economic entities regarding the formation and use of public financial resources;

b) by economic entities regarding the use of public financial resources;

c) economic entities regarding the formation and use of monetary funds;

d) economic entities regarding the formation of public financial resources.

9. Function state budget is not:

a) redistribution of funds between economic entities;

b) control over the formation and use of public funds;

c) incentives various areas life of society;

d) accounting for public financial resources.

10. The initial macroeconomic indicators for the preparation of the draft budget are:

a) the volume of gross domestic product for the next financial year and the rate of growth of gross domestic product in the next financial year;

b) inflation rate (price growth rate) (December of the next fiscal year by December current year);

c) refinancing rate;

d) gross profit.

11. The budget system of the Russian Federation is:

a) the totality of the federal, subject, local budgets,

b) also state off-budget funds, based on economic relations and legal regulations;

c) the totality of the budgets of the administrative-territorial formations of the Russian Federation, based on economic and legal norms;

d) a specific form of implementation of the state budget of the Russian Federation;

e) the aggregate of the country's consolidated budgets.

12. The functions of the budget system do not include:

a) Ensuring timely receipt of revenues and full funding state functions;

b) ensuring communication and redistribution of funds between the budgets of various administrative-territorial entities;

c) ensuring widespread control over the formation and use of budgetary funds;

d) ensuring deficit-free execution of the budget of the Russian Federation.

13. The budget system of the Russian Federation does not include:

a) federal budget;

b) budgets of economic entities;

c) budgets of subjects of the Russian Federation;

d) local budgets.

14. The main requirement for budget policy is:

a) ensuring the necessary standard of living for the disabled population;

b) providing a minimum of vital goods for existence

c) and reproduction work force;

d) providing conditions for expanded reproduction;

e) raising the standard of living of the entire population of the country.

15. The main direction of the budget reform in the Russian Federation:

a) consistent implementation of the RF Budget Code;

b) addressing the issue of fiscal federalism;

c) ensuring independence of budgets;

d) ensuring a deficit-free budget.

16. Subvention is

17. Subsidy is

a) budgetary funds provided to the budget of another level of the budgetary system of the Russian Federation or legal entity on a gratuitous and irrevocable basis for the implementation of certain targeted expenses;

b) budgetary funds provided to the budget of another level of the budgetary system of the Russian Federation, to an individual or legal entity on the terms of shared financing of targeted expenses;

18. Intergovernmental transfers are

a) budgetary funds provided to the budget of another level of the budgetary system of the Russian Federation or to a legal entity on a gratuitous and irrevocable basis for the implementation of certain targeted expenditures;

b) budgetary funds provided to the budget of another level of the budgetary system of the Russian Federation, to an individual or legal entity on the terms of shared financing of targeted expenses;

c) funds from one budget of the budgetary system of the Russian Federation transferred to another budget of the budgetary system of the Russian Federation;

19. The budget system of the Russian Federation consists of the budgets of the following levels:

a) the federal budget and the budgets of state off-budget funds;

b) the budgets of the constituent entities of the Russian Federation and the budgets of territorial state off-budget funds; budgets of municipal districts, budgets of urban districts, budgets of intracity municipalities federal cities of Moscow and St. Petersburg; budgets of urban and rural settlements.

c) the federal budget and the budgets of state off-budget funds;

d) the budgets of the constituent entities of the Russian Federation and the budgets of territorial state extra-budgetary funds; local budgets

20. Participants budget process with budgetary powers at the federal level are:

a) the President of the Russian Federation;

b) the State Duma of the Federal Assembly of the Russian Federation;

c) Federation Council of the Federal Assembly of the Russian Federation;

d) Government of the Russian Federation;

e) Ministry of Finance of the Russian Federation;

f) Federal Treasury;

g) bodies collecting budget revenues;

h) Bank of Russia;

i) Accounts Chamber of the Russian Federation;

j) Federal Service for Financial and Budgetary Supervision;

k) state off-budget funds;

l) main managers and managers of budgetary funds;

21. Under budget device understood:

a) organization and principles of building the budget system of the Russian Federation;

b) organizing the construction of the budget system;

c) budget mechanism RF;

d) the mechanism for drawing up and executing the budget.

22. Consolidated budget territories are:

a) a set of budgets of lower administrative-territorial formations and the budget of the corresponding administrative-territorial formation;

b) a summary of all possible country budgets;

c) totality of budgets of lower administrative-territorial formations;

d) the totality of budgetary and extrabudgetary funds.

23. Budget management is:

a) creating a budget at some level;

b) the process of managing the formation, distribution and use of public resources and optimization cash flows;

c) organizational structure budget management apparatus;

d) improving the well-being of the population of administrative-territorial entities.

24. The main goal of budget management is:

a) minimization of budget expenditures;

b) maximizing budget revenues;

c) reducing the cost of maintaining the administrative apparatus;

d) improving the well-being of the population of the territories.

25. The factors that ensure the improvement of the welfare of the population of administrative-territorial entities include:

a) conduct by public authorities of risk financial policy;

b) inefficient management of the ATO's own revenues;

c) growth of accounts payable on wages employees of the public sector;

d) increase own income ATO.

26. The main tasks to be solved by budget management do not include:

a) ensuring an adequate standard of living for officials of the public administration apparatus;

c) cash flow optimization and maintenance financial stability ATO budgets;

d) ensuring minimization of budgetary risks.

27. The classic functions of the budget management process as a special case of the management process include:

a) accounting, control, analysis, organization, motivation, distribution;

b) motivation, accounting, control, planning and forecasting, analysis, comparison with similar economic entities of the industry;

c) accounting, control, analysis, motivation, organization, planning and forecasting;

d) accounting, analysis, motivation, organization, planning and forecasting, retrospective evaluation.

28. In the process of budget planning, the following is not carried out:

a) drafting job descriptions;

b) assessment of budget expenditures and revenues, the amount and composition of revenues required for the current maintenance of institutions social sphere, as well as a capital nature, sources of covering the budget deficit;

c) drawing up a budget schedule that ensures the synchronization of budget cash flows;

d) risk assessment of budget revenues and expenditures for the main components, and its accounting.

29. Within the framework of the powers granted by the current legislation, financial control is carried out:

a) only legislative (representative) bodies of state power at all levels of the budget system of the Russian Federation;

b) legislative (representative) and executive bodies state power of any separate level of the budgetary system of the Russian Federation;

c) legislative (representative) and executive bodies of state power at all levels of the budgetary system of the Russian Federation;

d) only executive bodies of state power at all levels of the budgetary system of the Russian Federation.

30. According to the time criterion, the following types of reporting of budgetary bodies are distinguished:

a) daily, weekly, monthly, yearly;

b) operational, quarterly, semi-annual and annual;

c) weekly, monthly, quarterly, semi-annual;

d) semi-annual and annual.

31. Budget analysis is:

a) comparison of the data of the current and previous periods;

b) collection, processing, storage and use of information for budget management purposes;

c) assessment of possible ways of development of the budget process, possible consequences of political, economic and other decisions;

d) structural analysis of budget revenues and expenditures.

32. By synchronizing receipts and spending of budgetary funds, including through the introduction of a treasury system for budget execution, the following is achieved:

a) ensuring that budgetary risks are minimized;

b) ensuring high financial sustainability of the budgetary potential of the ATO in the process of its socio-economic development;

c) improving the welfare of the population of administrative-territorial entities;

d) optimizing cash flows and maintaining the financial sustainability of ATO budgets.

33. Budgetary control is:

a) one of the stages of financial management;

b) a set of actions to mobilize financial resources for the effective performance of the state of its functions;

c) a set of actions to verify the financial activities of business entities;

d) the form of implementation of the control function of finance.

34. The main tasks of budgetary control do not include:

a) checking the expenditures of all parts of the budget system;

b) compliance with accounting and reporting rules;

c) prevention of theft and identification of reserves for the effective use of budgetary funds;

d) checking the correctness and timeliness of tax receipts.

35. The main form of budgetary control is not:

a) preliminary control;

b) integrated control;

c) current control;

d) final control.

36. The functions of budgetary control do not include:

a) providing timely and reliable information on the movement of budget funds;

b) prevention of crisis situations in the budget system;

c) stimulation of intensification financial processes;

d) ensuring timely receipt and expenditure of public funds.

37. Specify the main body of budgetary control in the Russian Federation:

a) Accounts Chamber;

b) Ministry of Finance;

c) Federal tax service;

d) Government of the Russian Federation.

38. The method of budgetary control is not:

a) revision;

b) verification of accounts;

c) economic analysis;

d) sociological research.

39. Revision does not happen:

a) preliminary;

b) complete;

c) thematic;

d) partial.

40. The tasks of the Accounts Chamber of the Russian Federation do not include:

a) control over the receipt and expenditure of funds from the federal budget and federal off-budget funds;

b) assessment of revenues and expenditures of federal budget projects
and federal off-budget funds;

c) appointment and dismissal of the Minister of Finance;

d) financial evaluation of projects federal laws.

41. The Ministry of Finance of the Russian Federation does not:

a) control over the receipt and expenditure of federal budget funds;

b) conducting audits and audits of the financial and economic activities of organizations;

c) activity control federal bodies executive power;

d) control of targeted use of federal budget funds and state off-budget funds.

42. The control unit of the Ministry of Finance of the Russian Federation is not:

a) Federal Treasury;

b) Committee on Budget, Taxes, Banking and Finance;

c) department financial control and audit;

d) Financial Monitoring Committee.

43. The Federal Treasury does not:

a) control over the execution of the federal budget and state off-budget funds;

b) cash control activities of budgetary organizations;

c) monitoring the state of public finances in the whole country;

d) control in conjunction with central bank state of the state internal and external debt.

44. The problems of budgetary control do not include:

a) lack of a unified legal framework for budgetary control;

b) low accountability of state employees for poor quality work and violations of the law;

c) a large number of various control bodies;

d) existence of duplicative and parallel functions of various control bodies.

Control questions on the general theory of public finance of the discipline "State and municipal finance"

1. Define the budget and name its types.

2. List the most important characteristics of the budget and disclose their content.

3. Why does the state budget act as the country's main financial plan?

4. What are the budget deficit and surplus and what is their significance?

5. Describe the redistributive mechanism of the state budget.

6. How does the budget of a unitary state differ from the budget of a federal state?

7. What links does the budget system of the Russian Federation consist of?

8. What budgets make up the budget of a constituent entity of the Russian Federation?

9. What is the unity and difference between the budgets of the budget system?

10. Define politics and financial policy.

11. What are the reasons for the budgetary reforms of the period of transition from an administrative-command economy to a market economy?

12. What are the relationships between the budgetary policy of the federal, subject and local levels of government?

13. Name the main directions of transformation of budgetary relations in the Russian Federation.

14. What is budget management?

15. What is the main goal of budget management.

16. What are the actions of state bodies. the authorities can negatively affect the results of their activities, even with an increase in their own income?

17. What are the main tasks of budget management?

18. Name the classical functions of budget management (as a special case of the management process).

19. What is budget planning and forecasting?

20. How can be stimulated (motivated) to improve the performance of all participants in the budget process?

21. Describe control as a function of budget management.

22. What is a budget analysis and how is it done?

23. Describe accounting as a function of budget management.

24. What are the reasons for the need for budgetary control.

25. Name the types and types of budgetary control,

26. List control functions Ministry of Finance of the Russian Federation.

27. What is the structure of the state budgetary control?

28. Name the types of revisions and disclose their meaning.

29. Explain the main problems of budgetary control in Russia and ways to solve them.

Topics for writing term papers:

1) Organization and ways to improve budget planning and forecasting.

2) Budget management in the context of the formation of a performance-oriented budgeting system.

3) Organization control work behind intended use budget funds.

4) Methodological foundations planning and forecasting budgets.

5) Formation of an effective system of state financial control in the regions of the Russian Federation and ways to improve it.

Section 2. Revenues of the budgets of the Russian Federation

Topic 1. Budget revenues in accordance with the Budget Code of the Russian Federation

In accordance with the RF BC dated July 31, 1998 No. 145-FZ, budget revenues are formed in accordance with the budget and tax legislation of the Russian Federation.

In budget revenues, revenues credited to the budgets of other levels of the budgetary system of the Russian Federation for targeted financing of centralized activities, as well as gratuitous transfers, can be partially centralized.

In the composition of budget revenues, the revenues of target budget funds are taken into account separately.

In accordance with Article 41 of the RF BC “Types of budget revenues”, budget revenues are formed from tax and non-tax types of income, as well as from gratuitous and non-refundable transfers.

Types of budget revenues.

The revenues of all budgets of the Russian Federation can be divided into:

· tax revenues;

· non-tax income;

· Free and irrevocable transfers.

TO tax revenue include federal, regional and local taxes and fees, as well as penalties and fines.

The legislation of the Russian Federation on taxes and fees consists of the Tax Code of the Russian Federation and federal laws on taxes and fees adopted in accordance with it. The Tax Code establishes a system of taxes and fees levied on the federal budget, and general principles taxation and fees in the Russian Federation.

Tax system RF has 3 levels:

The federal level is taxes and fees that are established by the Tax Code and are required to be paid throughout the territory of the Russian Federation:

1) value added tax;

2) excises;

3) income tax individual;

4) corporate income tax;

5) tax on the extraction of minerals;

6) water tax;

7) fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;

8) state duty;

The regional level is taxes that are established by the Tax Code and the laws of the subjects of the Russian Federation on taxes and are obligatory for payment in the territories of the respective subjects of the Russian Federation:

1) corporate property tax;

2) tax on gambling business;

3) transport tax.

The local level is the taxes that are established by the Tax Code and regulatory legal acts representative bodies of municipalities and are obligatory for payment in the territories of the respective municipalities:

1) land tax;

2) tax on the property of individuals.

NCs also set special tax regimes:

1) taxation system for agricultural producers (single agricultural tax);

2) simplified taxation system;

3) the system of taxation in the form of a single tax on imputed income for certain types activities;

4) the system of taxation when you