Question: Which CWR and sub-article of KOSGU are used to reflect the costs of paying for the contract, the subject of which is the issuance of a permit to allocate a site for the construction of an object that is included in municipal program"Budget investments in facilities capital construction municipal property? By general rule a building permit is issued by the local government at the location of the land (part 4 of article 51 of the Civil Code of the Russian Federation). Article 2 of Federal Law No. 210-FZ of July 27, 2010 “On the Organization of the Provision of State and Municipal Services” implies that the issuance of building permits is a public service.

Decoding kvr 852 in 2018 for budgetary institutions

An increase in investments in non-financial assets at the expense of a fee for NVOS is also not carried out, respectively, account 0 106 00 000 is also not applied for calculating this fee. As for the analytical accounts of account 0 109 00 000 “Production costs finished products, performance of work, services, ”they are used to account for operations to form the cost of finished products, work performed, services rendered (clause 134 of Instruction N 157n). Accordingly, if the institution takes into account the fee for the NVOS when forming the cost of finished products, work performed, services rendered, then the corresponding analytical accounts of account 0 109 00 000 “Costs for the manufacture of finished products, performance of work, services” are used to calculate this fee.

Answers to questions on the use of kvr and kosgu

Example of advance payment calculation.». Standards for deductions from the budget for 2017 are shown in Table 1. Budgets Standard, % Subjects of the Russian Federation Cities related to cities of federal significance Federal budget 5 5 Budgets of regions of the Russian Federation 40 95 Budgets of local authorities 55 - CBC established for 2017-2018 CSC for there are several such payments, as there are several types of negative impacts. The CCCs in force in 2018 for each type of impact are given in Table 2 CCC code Name of payment 048 1 12 01010 01 6000 120 Payment for air pollution (atmospheric air) by stationary facilities 048 1 12 01020 01 6000 120 Payment for air pollution (atmospheric air) mobile objects 048 1 12 01030 01 6000 120 Payment for water pollution.
Read also the article: → "What is the fee for environmental pollution 2018: calculation".
KVR 853 "Payment of other payments" in the following link:

• with subarticle 292 KOSGU - fines for late payment taxes and fees;
• with subarticle 293 of KOSGU - fines for violation of the legislation of the Russian Federation on the procurement of goods, works and services and violation of the terms of contracts (agreements) for the supply of goods, performance of work, provision of services;
• with subarticle 294 KOSGU - penalties, fines for late repayment budget loans and loans received in foreign currency from foreign states and other foreign organizations;
• with subarticle 295 of KOSGU - administrative fines.

Question: Which CWR and sub-item of KOSGU include expenses reserve funds municipalities? Target expenditures of the respective budgets budget system Russian Federation, including municipalities, are subject to reflection according to CWR 870 " Reserve funds» in conjunction with sub-article 296 of KOSGU.

Payment for negative environmental impact in 2018

Settlements for other payments to the budget. With regard to the account for accounting for expenses (expenses) used when calculating the said fee, the following should be noted. Paragraph 8 of clause 131 of the Instructions for the application of the chart of accounts accounting budget institutions, approved by order of the Ministry of Finance of Russia dated December 16, 2010 N 174n (hereinafter - Instruction N 174n), it is established that the calculation of the amount of other taxes, fees, mandatory payments in the budgets of the budget system of the Russian Federation can be reflected using the debit of the following accounts: - 0 401 20 200 “Expenses economic entity"; - 0 401 10 100 "Income of an economic entity"; - 0 109 00 000 "Costs for the manufacture of finished products, performance of works, services"; - 0 106 00 000 "Investments in non-financial assets". (fee) paid from profit, then account 0 401 10 100 in this case does not apply.
Other economic sanctions Expenses for the payment of other economic sanctions, not included in sub-articles 292 - 294 of KOSGU 296 "Other expenses" Other expenses, not included: - in articles 210 - 270 of KOSGU; - to sub-articles 291 - 295 of KOSGU - payment of scholarships; - payment individuals(exception - manufacturers of goods, works, services) state awards, grants, monetary compensation, allowances, other payments; – compensation for losses and harm; – acquisition (manufacturing) of gift and souvenir products not intended for further resale; – other expenses; – other similar expenses Question: To which CWR and sub-item of KOSGU will the payment of taxes and fees be related? To pay corporate property tax land tax CWR 851 “Payment of corporate property tax and land tax” is applied in conjunction with subarticle 291 of KOSGU.

CBC for negative impact on the environment

KVR 852 "Payment of other taxes, fees" in conjunction with subarticle 291 of KOSGU is applied to pay:

• transport tax;
• state duty(including the payment of the state fee by the respondent institution by a court decision), fees;
• other taxes (included in expenses) to the budgets of the budgetary system of the Russian Federation.

Question: To which CWR and sub-item of KOSGU will the payment for emissions of pollutants into the atmospheric air be related? The costs of fees for negative impact on environment refer to CWR 853 “Payment of other payments” in conjunction with subarticle 291 of KOSGU.

Attention

Payment for disposal of production and consumption waste 048 1 12 01050 01 6000 120 Payment for other types of negative impact on the environment 048 1 12 01070 01 6000 120 Payment for emissions of pollutants generated during flaring and (or) dispersion of associated petroleum gas 048 1 12 08010 01 0000 120 Environmental fee Answers to common questions Question #1. Do I need to transfer penalties for late payment for negative environmental impact? If so, which KBK? Until 2016, no interest was accrued on these payments. Since 2016, penalties have been charged in accordance with clause 4, clause 16.4 of Federal Law No. 7-FZ “On Environmental Protection” in the amount calculated as 1/300 key rate Central Bank of the Russian Federation for each day after the due date of payment (including advance payment).

Regulatory document- Order of Rosprirodnadzor No. 23 dated January 23, 2017
Question: Which CWR and sub-item of KOSGU include the expenses of reserve funds of municipalities? Target expenditures of the relevant budgets of the budgetary system of the Russian Federation, including municipalities, are subject to reflection under CWR 870 “Reserve Funds” in conjunction with subarticle 296 of KOSGU. Question: Which CWR and sub-article of KOSGU are used to reflect the costs of paying for an agreement, the subject of which is the issuance of a permit to allocate a site for the construction of an object that is included in the municipal program "Budget investments in capital construction projects of municipal property"? As a general rule, a building permit is issued by the local government at the location of the land (part 4 of article 51 of the Civil Code of the Russian Federation).

For which qr to pay the tax on environmental pollution in 2018

On which account in a budgetary institution is the payment for the negative impact on the environment recorded? Having considered the issue, we came to the following conclusion: Accounting for payments for negative environmental impact is reflected in a budgetary institution using account 0 303 05 000 “Calculations on other payments to the budget”. At the same time, if the institution takes into account the fee for the negative impact on the environment when forming the cost of finished products, works, services, then the corresponding analytical accounts of account 0 109 00 000 “Costs for the manufacture of finished products, performance of works, services” are used to calculate this fee. If the specified expenses do not form the cost price, account 0 401 20 290 “Other expenses” is applied.

• for installation, commissioning and other work inextricably linked with the facilities under construction;
• for other expenses from the composition of the costs provided for estimated cost construction.

The expenses of the institution are reflected under sub-article 226 “Other works, services” of KOSGU, in particular, for payment of contracts for the provision of the following services:

• for the development of design and budget documentation for the construction, reconstruction and repair of non-financial assets;
• development of territorial planning schemes, town-planning and technical regulations, town-planning zoning, territory planning;
• other services.

Thus, to reflect the costs of paying for services for issuing a permit to allocate a site for the construction of an object, CWR 414 will be applied in conjunction with sub-article 226 of KOSGU.

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KVR 831 - decoding and application next year

The current legislation requires state (municipal) institutions when registering financial statements classify all expenses budget funds by expense type codes.

The decoding of KVR 831 is as follows: "Execution of judicial acts of the Russian Federation and settlement agreements on compensation for harm caused as a result of illegal actions or inaction of state authorities or officials of these bodies, as well as as a result of the activities of state institutions."

This element includes separate funds allocated for the execution of the judicial assets of the Russian Federation and settlement agreements on compensation for losses caused to an individual or legal entity as a result of illegal actions or inaction on the part of state bodies and officials working in them.

Under CWR 831 accounting reports pass:

1. Payment of penalties and fines government contracts for execution various works and supply of goods necessary to meet government needs;
2. Reimbursement of compensation for delayed payments to individuals;
3. Compensation for moral damage;
4. Payment of various legal costs;
5. Refund in case of unjust enrichment;
6. Depositing funds to a deposit account arbitration court which will be used to pay legal fees.

The Directive of the Ministry of Finance states that all expenses for the execution of various judicial acts should be reflected in the reporting for the relevant groups and elements of the classification of types of expenses of state (municipal) organizations and institutions.

Payment of expenses through accountants: how to apply CWR correctly?

The requirements for the use of CVR do not change depending on the method of payment for expenses: non-cash from a personal account or through accountable person state institution. It is important that the purposefulness of spending matches the description specified code KVR. In addition, through the accountant, the institution has the opportunity to pay for various obligations, including purchases. The expense type code 831 is indicated in case of payment of compensation to the counterparty under the document for the amount of the state duty that he paid.

To what code for the type of expenses of the CWR should the fine and state duty be attributed by court decision?

If in accounting it is necessary to note the payment of a fine for judgment, then the money must pass through CWR 831. However, the amount of state duty collected is noted using CWR 852 “Payment of other taxes and fees”. It is this rule that was established by the Instructions of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n.

According to the adopted legislation, the state fee can pass under element 831 only if the amount of reimbursement of all legal costs was paid to the plaintiff himself. Under CWR 852, the funds allocated for the payment of the state fee are indicated if they are transferred directly to the federal budget.

Without sufficient grounds, the writ of execution was fully paid for CWR 831

Many institutions are faced with such a problem as the execution of acts adopted by the court under the code of types of expenses 831. All additional transfers under the writ of execution issued by the court to the institution for payment of accounts payable must go through this element. Such expenses include, for example, the payment of state duty.

If an institution has received a writ of execution for accounts payable, can the accountant take into account all the costs of CWR 831? (KOSGU 290)

If the institution has received performance list By accounts payable, the accountant does not have the right to spend the paid funds under CWR 831.

According to the current legislation, the main debt should be classified according to the codes corresponding to the voluntary payment of debt: KVR 200 - for debt on purchases, KVR 100 - for debt on payment wages. Code 853 spending should only go through if the institution pays additional compensation for the delay in payments. Additional transfers must be made to the accounting records for CWR 831, as well as the money that is allocated to pay the state duty of the plaintiffs (in conjunction with 290 KOSGU).

Proper allocation of CWR expenses will help avoid problems when checking the purposeful use of budget money.

Budget classification represents a grouping of incomes and expenditures of budgets of all levels, as well as sources of financing their deficits. It provides comparability of indicators of all budgets. With its help, systematization of information about the formation budget revenues and spending.

Federal Law "On budget classification Russian Federation"adopted by the State Duma of the Russian Federation on June 7, 1996. At present, this law is in force with amendments and additions adopted federal law dated 05.08.2000 No. 115-FZ.

The budget classification of the Russian Federation includes:

1. classification of budget revenues;
2. classification of budget expenditures;
3. classification of funding sources;
4. classification of operations of public law entities (hereinafter referred to as the classification of operations of the sector government controlled).

In addition, the classification is provided:

• sources of internal financing of budget deficits;
• sources external funding deficit federal budget;
• types of state domestic debt Russian Federation, subjects of the Russian Federation, municipalities;
• RF types.

Rice. 4 Budget classification

Budget classification of income

The classification of budget revenues is a grouping of budget revenues of all levels of the Russian Federation.

Incomes of budgets of all levels are classified into groups, subgroups, articles and sub-articles.

The classification of income provides for the following groups: Further detailing of income is carried out by subgroups, items and sub-items of the budget classification, for example:

Such detailing allows taking into account revenues to the budgets of all provided by law types of income. For each of them, an independent code is provided in the budget classification.

Budget classification of expenditures

Cost classification carried out in several ways:

• functional the classification reflects the allocation of budget funds to the implementation of the main functions of the state (management, defense, etc.). (Section → Subsection → Target items → Types of expenses).
• Departmental the classification of budget expenditures is directly related to the management structure, it reflects the grouping of legal entities that receive budgetary funds. (The main managers of budget funds).
• Economic the classification shows the division of state expenditures into current and capital, as well as wages, material costs, and the purchase of goods and services. (Expenditure category → Groups → Subject items → Sub-items)

See also: Budget expenditures

Functional classification of budget expenditures

It is a grouping of expenditures of budgets of all levels of the budget system of the Russian Federation and reflects the expenditure of funds for the implementation of the main ones.

The functional classification of expenses has four levels: sections; subsections; targeted articles; types of expenses.

In particular, the functional classification provides for the following sections (Code - Name):

• 0100 - State administration and local self-government
• 0200 - Judiciary
• 0300 - International activities
• 0400 - National Defense
• 0500 - Law enforcement and state security
• 0600 — Basic Research and promotion of scientific and technological progress
• 0700 - Industry, energy and construction
• 0800 — Agriculture and fishing
• 0900 - Protection of the natural environment and natural resources, hydrometeorology, cartography and geodesy
• 1000 - Transport, road facilities, communications and informatics
• 1100 - Development of market infrastructure
• 1200 - Housing and communal services
• 1300 - Prevention and elimination of consequences emergencies and natural disasters
• 1400 - Education
• 1500 - Culture, art and cinematography
• 1600 - Media
• 1700 - Health and physical education

• 1800 - Social policy
• 1900 - Servicing the public debt
• 2000 - Replenishment of state stocks and reserves
• 2100 - Financial assistance to budgets of other levels
• 2200 - Utilization and elimination of weapons, including the implementation of international treaties
• 2300 - Mobilization preparation of the economy
• 2400 - Exploration and use of outer space
• 3000 - Other expenses
• 3100 -Target budget funds

Further detail functional classification expenses are carried out by subsections, target items and types of expenses, for example:

Based on the above functional classification, budgets of all levels are built. It is clear that this takes into account the specifics of the budget of a particular level. IN in full functional classification is used for .

Departmental classification of budget expenditures

Departmental classification budgets is a grouping of expenses by recipients of budgetary funds. The list of recipients of funds from the federal budget is approved by law for the next year.

Departmental classifications of the budgets of the subjects of the Federation and local budgets are approved by the authorities of the constituent entities of the Federation and local governments, respectively.

An example of a functional classification of expenses by 4 levels:

Economic classification of budget expenditures

Economic classification budget expenditures is a grouping of expenditures of budgets of all levels of the budget system of the Russian Federation according to their economic content. It reflects the types of financial transactions carried out when performing government bodies their tasks. The economic classification includes groups, subgroups, subject items, subitems and cost elements.

The expense groups are:

	Name
	Current expenses- this is a part of budget expenditures that ensures the current functioning of public authorities, budgetary institutions, etc. The category "Current expenses" includes the following groups: purchases of goods and services; interest payments; subsidies and current transfers; payment for services for the recognition of property rights abroad.
	Capital expenditure is a part of budget expenditures that provides innovative and investment activity. A development budget can be allocated as part of capital expenditures. Capital expenditures have the following groups: capital investments in fixed assets, the creation of state reserves and reserves, the acquisition of land and intangible assets capital transfers.
	Providing loans (budget loans)

Further detailing within the framework of economic qualification has the following structure:

The economic classification of expenditures of the budgets of the Russian Federation has been transformed into a classification of public sector operations. It determines the direction of budget revenues and expenditures, depending on the economic content of operations carried out in the public administration sector.

The classification of general government transactions is a grouping of transactions based on their economic content.

Within the framework of this classification, operations of the general government sector are divided into current (income and expenses), investment (operations with financial assets) and financial (transactions with financial assets and liabilities).

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 Reducing liabilities.

Groups are detailed by articles and sub-articles. The more detailed analytical codes provided in this document are not general government transaction classification codes, but are intended solely for the purpose of structuring the text of these Guidelines.

Classification of expenditures of the budgets of the Russian Federation for public sector operations (Codes and names of articles and sub-items)

Defined by Article 1 of the Code of the Russian Federation on administrative offenses as an act or lack thereof that is against the law, but differs from crime in that it does not harm society. For their commission state. organizations are held accountable. One of the varieties of such liability is the use of penalties.

What is an administrative fine KOSGU

The administrative penalty is pecuniary recovery, the amount of which, according to Article 3.5 of the Code of Administrative Offenses of the Russian Federation, should not exceed 5,000 rubles for officials, and for legal entities the amount should not exceed 1 million rubles. Also, it must be paid no later than 30 days from the date of entry into force of the provision on imposition. Its size is the same throughout Russia (including Moscow).

All costs public institutions subject to classification and should be attributed to a specific item of expenditure. To do this, use the classification of operations of the general government sector and the code for the types of expenditure. Incorrect definition of CWR in government organizations classified as misuse of budgetary funds and is fraught with punishment. Penalties, fines of KOSGU and CWR 2018 have the following link. KVR 853 is used - payment of other payments and the following classifiers:

• 292 - penalties for late payment of fees and taxes;
• 293 - payment for non-compliance with the rules in the field of procurement and the terms of contracts;
• 294 - payment for late repayment of loans;
• 295 - payment of sanctions for administrative violations.

Thus, in KOSGU, an administrative fine in 2018 has code 295.

One of the most common fines of KOSGU is the fine of Rospotrebnadzor KOSGU. Such measures are applied for the following revealed facts:

• violation of consumer rights;
• non-compliance with sanitary and hygienic standards;
• trade without the necessary documents;
• discrepancy between the budget classification code of actual activity;
• dishonest trade.

There is also a fine for violating the traffic rules of KOSGU. As mentioned earlier, the CWR administrative fines in 2018 it has classifier 853. Either an employee or an enterprise can be fined. If non-compliance with traffic rules is fixed on the spot, a protocol is drawn up and the employee of the enterprise is the violator, then the payment falls on his shoulders. If the fixation of the violation of the rules was made with the help of photography or video filming, then the responsibility for payment lies with the organization.

What are the risks of repeated violations?

Administrative crimes are not serious, therefore, liability for them is provided only in the form of penalties. But if the misconduct was committed several times, then the law provides for the possibility of tightening liability, which provides for repeated monetary retention, confiscation, arrest and suspension of activities.

If you do not know for what type of expenses to pay penalties and fines and erroneously choose the wrong CWR, then this will be considered misuse of budget funds, which is fraught with imprisonment for up to 5 years and a ban on holding a position for a certain period of time. Therefore, it is important to know how to properly pay for the imposed sanctions.

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 2019, we 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 2019 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.

Abandonment budget reporting should be formed in the context of operation codes of the general government sector. Eg, reporting forms as a report on financial results activities, 0503121 - for CU and 0503721 - BU. Also a traffic report. Money: 0503123 - for KU 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, the 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. Expense type code is a special numerical code that allows you to group homogeneous types of expense transactions according to their content for the purpose of managing budget process in terms of spending funds, as well as control over 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 2019 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 intended use allocated funds and the reliability of financial statements.

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 2019 for budgetary institutions in the form of a table.

Correspondence table of CWR and KOSGU for 2019 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
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 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 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 period beneficial use
			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 the 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 2019

Plan for 2019 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 2019. 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 2019 for budgetary institutions in the form of a table.

	Name in 2018	Name in 2019
	Subsidies (grants in the form of subsidies) for financial support costs, 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 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 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) 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: fine for executive(20,000-50,000 rubles) or disqualification (1-3 years); fine for entity- 5-25% of the amount of funds spent for other purposes.	If an institution plans an operation that is not available in 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.