Acceptance of budget obligations in amounts exceeding the approved limits of budget obligations (hereinafter referred to as LBO) entails the imposition of administrative fine on officials in the amount of 20 thousand to 50 thousand rubles. (). Contracts concluded in excess of the rights to assume obligations may be declared invalid ().

As we can see, at the time of concluding the contract, the government institution must have enough LBO. Enough means that there are enough funds for the section, subsection, target item and type of expense. And if we are talking about expenses of previous years, then according to KOSGU. Let us remind you that when drawing up and executing budgets, starting with budgets for 2016 (for 2016 and for the planning period of 2017 and 2018), KOSGU is not applied (clause 7 of article 4 of the Federal Law of October 22, 2014 No. 311- Federal Law ""). Failure to comply with this requirement will result in a fine for the auditors. No letters from higher departments that insist on concluding a contract and promise to give money later will help! Extreme necessity is also not an excuse (Decision of the Court of the Jewish Autonomous Region of February 11, 2016 in case No. 71-10/2016).

At special risk are those purchases that are not included in the register provided for in Art. 103 of the Federal Law of April 5, 2013 No. 44-FZ " " (hereinafter referred to as Law No. 44-FZ). For example, purchases through accountable persons through cash payments. Therefore, when accounting for advance reports, and especially “overspending” reports, check for the presence of “free” LBOs. And don’t forget that you may already have notices posted under the LBO part. In fact, these LBOs are already “blocked” (in accounting, this blocking is reflected in the credit of account 0 502 07 000 “Accepted liabilities”).

For more information about what offenses in the public sector can lead to administrative liability, read the material "Administrative offenses in the budget sector. Responsibility for their commission" Internet version of the GARANT system.
Get free access for 3 days!

It happens that the accounting department receives primary documents (invoices, acts), according to which obligations have actually been accepted, but the LBO is not enough. Some accountants naively believe that “partial” reflection of these documents in accounting will help solve the problem. This opinion is wrong...

The fact is that the deadline for accepting a budget obligation for purposes is in no way linked to the deadline and amount for reflecting the budget obligation in accounting and the deadline for submitting information about the obligation to the treasury. For incomplete reflection of data on 500 accounts, a separate fine will be issued according to, and for violating the deadline for registering data on an obligation in the treasury - according to. Let me remind you that currently fines are imposed only for violating the procedure for accounting for budgetary obligations; there are plans to penalize people for violations in accounting for personal and financial obligations, appropriations and monetary obligations.

Submission deadline in Federal Treasury information about the budget obligation is established by Order of the Ministry of Finance dated December 30, 2015 No. 221n. By the way, in 2017 you will also have to submit information about financial obligations, and for violating the deadlines for their submission you will be held accountable.

IT IS IMPORTANT TO KNOW!

Acceptance of obligations for the next year in the absence of LBO for the next year is also a violation, liability for which is provided for in Art. 15.15.10 Code of Administrative Offenses of the Russian Federation (Decision of the Khanty-Mansiysk District Court of Khanty-Mansiysk Autonomous Okrug-Yugra dated January 26, 2016 in case No. 9-12/2016, Decision of the Khanty-Mansiysk District Court of Khanty-Mansi Autonomous Okrug-Yugra of January 26, 2016 in case No. 12- 12/2016).

An absurd question at first glance: can they be fined if there are formally “free” LBOs at the time of accepting the obligations? The answer is unexpected: this happened in past years. The fact is that previously LBOs could be brought to the establishment according to groups (articles) of KOSGU without detailing the articles and subarticles (220 “Payment for work, services”, 300 “Receipt of non-financial assets”). Those who, on the day of concluding the contract, did not approve the corresponding details in the Budget estimate, received protocols on administrative offenses(Decision of the Supreme Court of the Republic of Kalmykia dated March 18, 2016 in case No. 21-18/2016, Decision of the Perm Regional Court dated March 14, 2016 in case No. 21-264/2016)...

It happens that budget obligations exceeding the current year’s LBL are accepted “against the will” of the institution. For example, we can talk about obligations:

By travel expenses(the employee returned from a business trip and submitted an expense report with overruns);

on salary (there were no additional bonuses - only mandatory accruals provided for in the employment contract);

for utility bills (at the end of the year, due to severe frosts, heating costs increased significantly).

For the first two positions, the obligation may arise “automatically”, due to the requirements of the Labor Code of the Russian Federation. In the third example, the institution is forced to accept obligations in order to successfully complete the tasks assigned to it. However, the formal structure of the violation is obvious - auditors can issue a fine (decision Supreme Court Republic of Bashkortostan dated March 2, 2016 in case No. 21-257/2016). In addition, they may indicate poor cost planning in the institution. There is a way out of this difficult situation: formalize the acceptance of obligations within the LBO for the next year. True, if the budget is “one-year”, you won’t be able to use this advice... However, the next federal budget will probably be “three-year”.

ONLINE SEMINAR

Development of a system of internal state (municipal) financial control.

And also try to work proactively: instruct reporting persons about the maximum possible volumes of expenses, carry out energy saving measures, analyze deferred payment obligations, etc.

It happens that the company accepts obligations in excess of the established limits. separate division, to whom the personal account of PBS has been opened. Sometimes in such situations an excuse is made: in general, there were enough LBOs in the government institution, they were simply not brought to the branch. However, these excuses may not work: inspectors, based on formal criteria, classify the violation as ...

Can they be fined for each case of exceeding the rights to assume obligations? Yes they can. This is exactly what happens in most cases (Rostovsky’s decision regional court of September 15, 2015 in case No. 11-732/2015, Decision of the Rostov Regional Court of September 15, 2015 in case No. 11-734/2015, decision of the Ulyanovsk Regional Court No. 7-128/2015 of April 2, 2015. , decision of the Kurgan Regional Court dated January 28, 2015 in case No. 21-30/2015, decision of the Velizhsky District Court of the Smolensk Region dated January 29, 2015 No. 12-2/2015, decision of the Velizhsky District Court of the Smolensk Region dated January 29, 2015 . 12-3/2015). One fine for several episodes is the exception rather than the rule. However, in Lately There are more and more decisions in which several cases of violation of the procedure for accepting budget obligations are fined once (Decision of the Supreme Court of the Republic of Tatarstan dated April 13, 2016 in case No. 77-922/2016, decision of the Central District Court of Krasnoyarsk dated August 7, 2014 in case No. 12-496/2014, decision of the Central District Court of Krasnoyarsk dated September 1, 2014 in case No. 12-566/2014, decision of the Supreme Court of the Republic of Khakassia dated April 26, 2016 in case No. 7R-88/2016 , decision of the Volgograd Regional Court of February 3, 2016 in case No. 07-66/2016, decision of the Chelyabinsk Regional Court of April 6, 2016 in case No. 7-516/2016).

OUR HELP

There is good news! The internal financial control system is gradually reoriented towards preventing violations. It is very possible that in a few years they will be fined only in rare cases - there will simply be no violations.

How will it work? And now the Federal Treasury, in most cases, sees in real time cases of exceeding the rights to accept obligations. But for now it simply notifies the violator and his superior organization about this. Next year the situation will change: it will be possible to plan and carry out many purchases only if there are appropriate LBOs (clause 13 of the Rules for the implementation of control provided for in Part 5 of Article 99 of the Federal Law "On the contract system in the field of procurement of goods, works, services for the provision of state and municipal needs",).

Who pays fines under Art. 15.15.10 Code of Administrative Offenses of the Russian Federation?

Of course, most often these are heads of institutions and accountants. Auditors and judges determine the specific guilty person based on the content job descriptions(decision of the Supreme Court of the Republic of Khakassia dated 04/26/2016 in case No. 7Р-88/2016, decision of the Volgograd Regional Court dated 02/03/2016 in case No. 07-66/2016, decision of the Chelyabinsk Regional Court dated 04/06/2016 in case No. 7-516 /2016, decision of the Astrakhan Regional Court of February 12, 2016 in case No. 21-87/2016). So there is a reason to re-read these instructions. In any case, you will have an understanding of who exactly is responsible for such an important area of ​​work.

As a rule, persons authorized to accept budget obligations, including entering into contracts, are liable under Article 15.15.10 of the Code of Administrative Offenses of the Russian Federation. In addition, an employee whose actions or inactions resulted in violations of the procedure for accepting budget obligations may be held accountable.

When it comes to paying a fine, there often comes a “moment of truth” in the relationship between the manager and the chief accountant. It happens that the manager begins to claim that he has nothing to do with the contracts. They say that contracts are concluded by the accounting department (Decision of the Chelyabinsk Regional Court of April 6, 2016 in case No. 7-516/2016).

Will the court take into account the principled position of the chief accountant, who did not endorse the contract due to the lack of LBO? Yes, there are such precedents - a manager who made an illegal decision can be held accountable (Decision of the Arkhangelsk Regional Court of December 24, 2015 in case No. 7р-1105/2015). By the way, check your Internal Regulations financial control. Does it provide for a procedure for authorizing transactions and approving documents? Today increasing efficiency internal control in institutions this is a hot topic.

What and how do auditors check?

First of all, the indicators of the Report on Budgetary Obligations (form 0503128) and Section 3 of Information on Accepted and Unfulfilled Obligations (form 0503175) are subject to reconciliation. This reconciliation, when accepting the statements, will be carried out by the manager budget funds, and then the auditors. During the audit, be prepared to “decipher” the creditor listed in accounts 302 00 “Settlements for accepted obligations” and 303 00 “Settlements for payments to budgets”. The inspectors will compare the indicators of these accounts with the budgetary and monetary obligations reflected in the form 0503128, and will also compare this information with the volume of LBOs reported on reporting year and planning period. By the way, it has become easier to do such reconciliation - in form 0503128 there is now a separate section for the planning period. True, in section 3 of form 0503175 there is only data for the reporting year...

Does the institution have actually accepted but not reflected budgetary obligations? The auditors will try to find an answer to this question... For example, they can check the accounts receivable for expenses regarding the transfer of advances and debts of accountable persons. Maybe the deadline for reporting on these transfers has long passed, the institution has the documents, but it simply did not reflect them in the reporting?

There won't be a fine?!

Are there any cases when it is possible to accept obligations without LBO? Yes, I have. They are expressly provided for (see, for example,).

If the LBOs were reported later, there are no grounds for exemption from administrative liability. Moreover, if they were brought up next year (Decision of the Supreme Court of the Republic of Khakassia dated February 10, 2016 in case No. 7р-29/2016). However, according to experts from the Ministry of Finance, in this case there are no harmful consequences for public legal education (). This means that the fine may be canceled due to the insignificance of the violation in accordance with. The main thing is not to miss the appeal deadline - it is 10 days ().

But! Insignificance is still an assessment category and in each specific case the court will determine it taking into account all the circumstances (Decision of the Supreme Court Chuvash Republic– Chuvashia dated May 29, 2015 in case No. 21-295/2015). The Ministry of Finance regularly formulates its position on the application of the Code of Administrative Offenses of the Russian Federation regarding budget violations. However, his letters are not normative acts. So it is far from a fact that the court will necessarily agree with the criteria for determining insignificance proposed by the Ministry of Finance (Decision of the Supreme Court of the Republic of Kalmykia dated March 18, 2016 in case No. 21-18/2016).

ATTENTION!

The indicators of the Budget Estimate must correspond to the delivered volumes of LBO (). Therefore, make changes to the estimate at the same time as receiving the LBO. Violation of the procedure for maintaining budget estimates may result in an additional fine ().

An indispensable condition for bringing to administrative responsibility is the guilt of the official (). No guilt - no responsibility.

For example, you will not be fined if the obligation was made within the LBO, and then the money was withdrawn. In such situations, it is important to take timely all actions to protect the interests of the state. It is necessary to minimize damage and waste. For example, according to and it is necessary to agree on new terms of the contract. And the actual damage incurred in connection with this can be compensated only at the request of the counterparty.

, head of the "Budget sector" of the company "Garant"

Keeping records in the “Planning and Authorization” section implies maintaining obligations for all items of expenditure of the institution. Expenses for wages employees are one of the most mandatory expense items. But, unlike procurement costs from suppliers, the algorithm for authorizing wage costs is not so obvious. In this article I want to tell you how to correctly accept budgetary and monetary obligations under the item of expenses for employee salaries and make accruals for it in the 1C: Accounting program government agency 8, edition 2.0."

As is known, the scheme for maintaining obligations in general view such: accept budgetary obligations - accept monetary obligations - fulfill monetary obligations.
Let's start with the adoption of budgetary obligations for the expenditure item “Salaries”.
To do this, in the reference book “Contracts and other grounds for the emergence of obligations” (section “Planning and authorization”), we create new element:

In the “Type of agreement” line, select “Other basis for the occurrence of an obligation”:

Then you need to fill in the line “Type of obligation”. After clicking on the select button, a small form opens, which is a list primary documents, in this list you need to create new document: Consolidated statement.

After filling out, the new element “Agreements and other grounds for the emergence of obligations” will take the following form:

Based on this document, it is necessary to accept obligations for the amount of the wage fund. After recording, you need to immediately make budget commitments using the creation tool based on:

I would like to draw your attention to the tab " Accounting transaction": on this tab, by default, the flag “Budget data without details according to KOSGU” is selected; this flag must be unchecked:

After posting, the document generates the following movements in the accounting accounts for the acceptance of obligations:

With these transactions, obligations were assumed for the expense item in the wage fund. In the same way, it is necessary to accept obligations for the payroll expense item:

I would also like to note that budgetary obligations can be made not monthly, but for a quarter, six months or a year (if the amounts for these periods are known in advance and are more or less stable). To do this, in the document “Registration of obligations and information under contracts” in the tabular section in the column “Plan period”, indicate the required one.
The next step will be the acceptance of monetary obligations. Monetary obligations must be accepted in the document “Reflection of salaries in accounting”:

To correctly accept monetary obligations, you need to check whether all the required analytics are in the document:

An accepted obligation is an element of the reference book “Contracts and other grounds for the emergence of obligations”.

Therefore, if there is no contract in the transaction lines, you must manually set the necessary ones.
After that, on the “Accounting transaction” tab, set the flag in the “Accept monetary obligation” attribute, and also do not forget to select the personal account section:

The document generates the following entries regarding the acceptance of monetary obligations:

In order to track commitments, the Planning and Authorization section provides various reports:

Since in the given example a budgetary institution was used, we will use the report, which is located in the section “ Planned indicators activities":

In the report you can see all amounts for obligations, track their fulfillment and control the correctness of the amounts.
Reports from the “Budget data” part are provided for government institutions
And the last stage of sanctioning expenses will be the fulfillment of accepted obligations, which is carried out using monetary documents (for example, an application for cash expenses).

Budgetary obligations – This expenditure obligations that must be fulfilled in the relevant financial year. Budget expenditures are authorized by the Russian Treasury. This is necessary so that it is possible to control the targeted and effective use of allocated budget funds.

What are budgetary obligations?

Budgetary obligations should be understood as the expenses of budgetary institutions within a specific financial year.

Acceptance of appropriate commitments is one of the components of the expenditure budget execution process, along with such procedures as: (click to expand)

• Acceptance and confirmation of financial obligations;
• Authorization of fulfillment of financial obligations;
• Confirmation of financial obligations.

The institution that receives budget funds accepts various obligations within the established limit.

Along with budgetary obligations, an institution may also have monetary obligations - these are those obligations that involve the institution transferring budgetary funds in favor of an authorized party or for employment contract, or under a civil contract.

Important!!! When a budget obligation arises, a monetary obligation also appears after it. Only the monetary obligation does not need to be reflected anywhere.

Types of obligations in budgetary institutions

The obligations of budgetary institutions include the following obligations:

• Obligations in the form borrowed money, that is, debt obligations;
• Obligations to employees of budgetary institutions - payment of wages, vacation, etc.
• Obligations to budgets – payment of taxes and fees;
• Obligations to buyers and contractors;
• Other obligations that arise in the course of the activities of a budget organization.

In accordance with the Instructions for budget accounting obligations budgetary institution are taken into account in the corresponding analytical accounts 030000000 “Liabilities”.

Stages of authorizing budget expenditures

Authorization of budget expenditures takes place in four stages:

Validation steps	Actions at each stage
Accept and take into account budgetary and monetary obligations	The recipient of budget funds (RBS) must first enter into a government contract and agreement, then generate data on the budget obligation and submit it to the Russian Treasury. After this, the PBS submits information about the monetary obligation and submits it to the Russian Treasury authorities. The accountant must reflect budgetary and monetary obligations in accounting
Confirmation of monetary obligations	PBS forms and submits an application to the Treasury for cash expenses, which confirms the obligation to pay monetary obligations
Authorize payment of monetary obligations	Responsible Treasury employees check the application for cash expenses and make their mark, which in turn authorizes the payment of monetary obligations
Confirmation of fulfillment of monetary obligations	The Treasury body pays the monetary obligation from a single budget account. Cash expense is shown in the statement from the personal account of the PBS

Accounting for budgetary obligations

Budgetary obligations are taken into account on the basis of documents that confirm their acceptance. According to the list in financial policy, which is accepted by the enterprise, both budgetary and monetary obligations are reflected. In this case, it is necessary to refer to the requirements of authorized authorities for authorizing payment terms, in accordance with the law, agreement or other normative act. All these requirements are recorded in paragraph 318 of Instruction 157n. To reflect budget funds to cover budget obligations, special items have been created and this accounting is carried out in accordance with them.

In accordance with Instruction 157n, there are analytical accounts that reflect budget obligations, such as:

Example. On January 9, GRBS brought LBO to the state institution on this year according to KVR 111 “Institutional wage fund” and subarticle 211 “Wages” of KOSGU - 3,000,000.00 rubles:

1. Debit KRB 1,501 15,211 Credit KRB 1,501 13,211 - reflects received LBOs of the current financial year in the amount of RUB 3,000,000.00;
2. Debit KRB 1,501 13,211 Credit KRB 1,502 11,211 - budgetary obligations have been accepted to pay wages in the amount of RUB 3,000,000.00;
3. Debit KRB 1,502 11,211 Credit KRB 1,502 12,211 - a monetary liability is taken into account in the amount of accrued wages for a certain period (month).

Important!!! If the indicators for accepted obligations are not reflected in the expense authorization accounts, then in this case the budget reporting, which leads to unreliable information.

This fact, in turn, may be the basis for prosecution in accordance with the norms of the Code of Administrative Offenses of the Russian Federation and the imposition of fines.

Adjustment of accepted budgetary and monetary obligations

Sometimes there are cases when, when fulfilling contractual obligations, the amount of accepted budgetary and monetary obligations for the delivered goods or services may change. In this case, the management of the budgetary institution needs to make adjustments to fulfill budget obligations.

For example, the amount according to the contract is one, but in fact it is less, then an additional agreement is drawn up to adjust the “red reversal” by the corresponding amount.

If in the opposite direction, that is, the amount in fact is greater than under the contract, then, on the basis of the certificate of completion or other supporting documents, an additional agreement is drawn up for the required amount and the amount of obligations under the specified contract is added.

This option is only suitable when the company has not yet exhausted its limit of budgetary obligations. This is due to the fact that accepting budgetary obligations in excess of the established limits is unacceptable.

Important!!! changes in the contract price, as well as changes in the volume of work (services) provided under the contract, must occur in accordance with current standards federal legislation, in particular with the Federal Law of 04/05/2013 N 44-FZ.

Responsibility for accepted budgetary obligations

Acceptance of budget obligations in amounts exceeding the approved limits of budget obligations (hereinafter referred to as LBO) entails the imposition of an administrative fine on officials in the amount of 20 thousand to 50 thousand rubles. (Article 15.15.10 of the Code of Administrative Offenses of the Russian Federation). Contracts concluded in excess of the rights to assume obligations may be declared invalid (

Budget accounting, N 9, 2013
T.V. Shvytkina,
consultant

on budget accounting

When preparing a quarterly report, all accountants are faced with the problem of how to fill out form 0503128. What are budgetary obligations? How do they differ from monetary obligations? How and with what to check this reporting form? I offer in this article consider these issues in more detail.


In accordance with Article 6 of the Budget Code, budget obligations are expenditure obligations to be fulfilled in the corresponding financial year. Monetary obligations are the obligation of the recipient of budget funds to pay to the budget, to an individual And legal entity at the expense of budgetary funds, certain funds in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of its budgetary powers, or in accordance with the provisions of the law, other legal act, the terms of the contract or agreement.

And according to paragraph 308 of the Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, government bodies off-budget funds, state academies of sciences, state (municipal) institutions, approved by order of the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter referred to as Instruction N 157n), monetary obligations are the corresponding obligation no longer of the recipient of budget funds, but the responsibility of the institution (state, budgetary, autonomous) to pay to the budget, individual and legal entity certain funds in accordance with the fulfilled conditions of a civil transaction concluded within the framework of its budgetary powers, or in accordance with the provisions of the law Russian Federation, other legal act, terms of a contract or agreement. It can be concluded that budgetary and monetary obligations must be accepted by both participants budget process(state institutions), and budgetary and autonomous institutions. In the first case - within the limits of budget obligations brought for the current year, and in the second and third cases - within the limits of the completed subsidy for the state task in accordance with the financial plan economic activity or subsidies for other purposes.

So, according to Article 219 of the Budget Code, the execution of the budget for expenditures consists of several stages.

At the first stage, institutions accept budgetary obligations in the amount of the limits brought to them (for government ones) or the rights to accept obligations (for budgetary and autonomous ones). It is this stage that corresponds to the formation of accounting data for the account credit 0 502 01 000 "Accepted obligations" in correspondence with the invoice 0 501 03 000 "Limits on budget obligations of recipients of budget funds"(for government officials) or with account 0 506 00 000 "Right to assume obligations". Since the procedure for maintaining records and generating accounting data for accepting budget obligations is not disclosed in Instruction No. 157n, it is subject to independent development establishment and consolidation in accounting policy.

Reasons for making budgetary commitments

The grounds for accepting budgetary obligations are a concluded agreement (contract), which must be signed and sealed by both parties, settlements with accountable persons - on the basis of written statements of the recipient of the advance approved by the head of the institution with further adjustment to the amount of expenses incurred according to the advance report accepted and approved by the head , payroll and social contributions for a certain period (month).

What documents confirm this fact?

This fact is confirmed by the following documents: a concluded agreement, an expenditure cash order for the issuance of an accountable amount, an advance report, a statement of accrued wages.



Based on these documents, the fact of accepting budget obligations occurs and an accounting entry is made:

- date of the contract full price under contract;



- date of acceptance for accounting advance report(adjustment is necessary taking into account the advance payment issued);



At the next stage of budget execution for expenses, the accepted monetary obligations are confirmed. According to paragraph 4 of Article 219 of the Budget Code, the recipient of budget funds (institution) confirms the obligation to pay monetary obligations from budget funds in accordance with payment and other documents. This stage corresponds to the formation of account information in accounting 0 502 02 000 "Accepted monetary obligations".

Grounds for accepting monetary obligations

The grounds for accepting monetary obligations are payment of an advance to the supplier, an act of completion of work (services), an invoice confirming the fact of receipt of goods, a cash receipt order for the issuance of an accountable amount, an advance report, and payroll for a certain period (month).

When is it necessary to record this transaction in accounting?

Based on these documents, it is necessary to accept monetary obligations and prepare an accounting entry:

- the date of the signed certificate of completion of work (services), invoice; the date of the statement from the treasury authority, where the advance payment is transferred to suppliers;

- simultaneously with the expenditure cash order for issue Money under report;

- simultaneously with the acceptance of the advance report for accounting (adjustment to the amount of the advance payment issued);

- the last day of the month for which wages are accrued.

Let's look at the examples of accepting budgetary and monetary obligations.

EXAMPLE 1.

All accountants, when preparing a quarterly report, are faced with the problem of how to fill out form 0503128. What are budgetary obligations? How do they differ from monetary obligations? How and with what to check this reporting form? I propose to consider these issues in more detail in this article.

In accordance with Art. 6 of the Budget Code, budget obligations are expenditure obligations to be fulfilled in the corresponding financial year. Monetary obligations are the obligation of the recipient of budget funds to pay to the budget, individual and legal entity at the expense of budget funds certain funds in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of his budgetary powers, or in accordance with the provisions of the law, other legal act, terms of the contract or agreement.
And according to clause 308 of the Instructions for the use of the Unified Chart of Accounts accounting for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n (hereinafter referred to as Instruction N 157n), monetary obligations are the corresponding obligation no longer of the recipient of budgetary funds, but the obligation of an institution (state, budgetary, autonomous) to pay certain funds to the budget, individual and legal entity in accordance with the fulfilled conditions of a civil transaction concluded within the framework of its budgetary powers, or in accordance with the provisions of the legislation of the Russian Federation, other legal acts, terms of the contract or agreement. It can be concluded that budgetary and monetary obligations must be accepted both by participants in the budget process (state institutions) and by budgetary and autonomous institutions. In the first case - within the limits of budget obligations brought for the current year, and in the second and third cases - within the limits of the completed subsidy for the state task in accordance with the plan of financial and economic activities or subsidies for other purposes.
So, according to Art. 219 of the Budget Code, budget execution for expenditures consists of several stages.
At the first stage, institutions accept budgetary obligations in the amount of the limits brought to them (for government ones) or the rights to accept obligations (for budgetary and autonomous ones). It is this stage that corresponds to the formation of accounting data for the credit of account 0 502 01 000 “Accepted obligations” in correspondence with account 0 501 03 000 “Limits of budget obligations of recipients of budget funds” (for government funds) or with account 0 506 00 000 “Right to accept obligations” ". Since the procedure for maintaining records and generating accounting data for accepting budget obligations is not disclosed in Instruction No. 157n, it is subject to independent development by the institution and enshrinement in the accounting policy.

Reasons for making budgetary commitments

The grounds for accepting budgetary obligations are a concluded agreement (contract), which must be signed and sealed by both parties, settlements with accountable persons - on the basis of written statements of the recipient of the advance approved by the head of the institution with further adjustment to the amount of expenses incurred according to the advance report accepted and approved by the head , calculation of wages and social contributions for a certain period (month).
What documents confirm this fact?
This fact is confirmed by the following documents: a concluded agreement, a cash receipt order for the issuance of an accountable amount, an advance report, a statement of accrued wages.

Based on these documents, the fact of accepting budget obligations occurs and an accounting entry is made:
- date of the contract for the full cost of the contract;

- the date of acceptance of the advance report for accounting (adjustment is necessary taking into account the advance payment issued);

At the next stage of budget execution for expenses, the accepted monetary obligations are confirmed. According to paragraph 4 of Art. 219 of the Budget Code, the recipient of budget funds (institution) confirms the obligation to pay financial obligations from budget funds in accordance with payment and other documents. It is this stage that corresponds to the formation in accounting of information on account 0 502 02 000 “Accepted monetary obligations”.

Grounds for accepting monetary obligations

The grounds for accepting monetary obligations are payment of an advance to the supplier, an act of completion of work (services), an invoice confirming the fact of receipt of goods, a cash receipt order for the issuance of an accountable amount, an advance report, and payroll for a certain period (month).
When is it necessary to record this transaction in accounting?
Based on these documents, it is necessary to accept monetary obligations and prepare an accounting entry:
- the date of the signed certificate of completion of work (services), invoice; the date of the statement from the treasury authority, where the advance payment is transferred to suppliers;
- simultaneously with the execution of an expenditure cash order for the issuance of funds for reporting;
- simultaneously with the acceptance of the advance report for accounting (adjustment to the amount of the advance payment issued);
- the last day of the month for which wages are accrued.
Let's look at the examples of accepting budgetary and monetary obligations.

Example 1. On January 28, 2013, a government agency entered into an agreement for information Services in the amount of 55,000 rubles. According to the terms of the agreement, the institution undertakes, within 10 working days after its signing, to transfer to the service provider an advance in the amount of 30% of the agreement amount, that is, 16,500 rubles. The contract was concluded until June 30, 2013. On February 4, 2013, the institution transferred an advance in the amount of 16,500 rubles to the supplier. On June 27, 2013, the institution signed a certificate of completion, and on June 28, 2013, funds were transferred to the supplier for the final payment in the amount of RUB 38,500.
In the accounting of a government institution business transactions on signing a contract with a supplier and fulfilling contractual conditions were reflected as follows:
On January 28, 2013, the institution accepted budgetary obligations for the current financial year in accordance with an agreement concluded with the supplier in the amount of 55,000 rubles:
Debit 1,501 13,226
"Limits of budget obligations of the current financial year of recipients of budget funds for other works and services"
Loan 1,502 11,226
.
On February 4, 2013, the institution accepted monetary obligations for the current financial year to pay an advance to the supplier in accordance with the terms of the concluded agreement in the amount of 16,500 rubles:
Debit 1,502 11,226
"Accepted obligations of the current financial year for other works and services"
Credit 1,502 12,226

On June 27, 2013, the institution accepted monetary obligations for the current financial year in the amount of 38,500 rubles. according to the final settlement with the supplier according to the work completion certificate (note that the full amount under the work completion certificate is 55,000 rubles minus an advance in the amount of 16,500 rubles, we accept a monetary obligation in the amount of 38,500 rubles):
Debit 1,502 11,226
"Accepted obligations of the current financial year for other works and services"
Credit 1,502 12,226
"Accepted monetary obligations of the current financial year for other works and services."

Monetary obligations arise as a result of the institution's acceptance of budget obligations, therefore, in accounting, as a rule, transactions with budget obligations are first reflected chronologically, and then transactions with monetary obligations.
The provisions of local acts adopted by the institution may affect the order in which the institution’s monetary obligations arise. And this is a rare case when a monetary obligation can be accepted earlier than a budget obligation. But such a procedure must be provided accounting policy institutions.

Example 2. According to the collective agreement in force in a government institution, wages are paid to employees twice a month: advance payment for the first half of the month - every 20th day of the current month, wages for the second half of the month (final payment) - no later than 5 the th day of the month following the billing month. On June 20, 2013, the employees of the institution were paid an advance for the first half of the month for total amount RUB 47,800 On June 30, 2013, the institution accrued wages for June in the amount of 110,200 rubles, and on June 5, wages were paid for the second half of the month.
The following entries were made in the accounting records:
On June 20, 2013, the institution accepted monetary obligations to pay wages (advance for the 1st half of the month) in the amount of 47,800 rubles:
Debit 1,502 11,211

Loan 1,502 12,211

June 30, 2013:
a) the institution has accepted budgetary obligations of the current financial year for salaries for June in the amount of 110,200 rubles:
Debit 1,501 13,211
"Limits of budget obligations of the current financial year of recipients of budget funds for wages"
Loan 1,502 11,211
“Accepted obligations of the current financial year regarding wages”;
b) the institution has accepted monetary obligations to pay wages in the amount of 62,400 rubles:
Debit 1,502 11,211
"Accepted obligations of the current financial year for wages"
Loan 1,502 12,211
"Accepted monetary obligations of the current financial year for wages."

However, most often the occurrence of a monetary obligation coincides with the institution’s acceptance of a corresponding budgetary obligation. However, we note once again that the differences in the procedure for accepting budgetary and monetary obligations for accounting primarily depend on the accounting policy formed in the institution.

The final stage of budget execution

At the next stage of budget execution for expenses, the institution submits payment and other documents to the treasury or financial authority or to the bank. Further, according to paragraph 5 of Art. 219 of the Budget Code, payment of monetary obligations is made within the limits or allocations communicated to the recipient of budget funds.
Let us note that a monetary obligation cannot be fulfilled without the appropriate permitting inscription (acceptance) of the relevant financial authority. The application of such an authorization inscription is called authorization of expenses and is not reflected in the records of institutions.
The fact of fulfillment of monetary obligations, as a rule, is confirmed by payment documents on the basis of which funds were written off from the budget account in favor of individuals or legal entities.
From Art. 219 of the Budget Code it follows that transactions reflected in such accounts of the Unified Chart of Accounts as 206 00 “Settlements for advances issued”, 208 00 “Settlements with accountable persons”, 302 00 “Settlements for accepted obligations”, 303 00 “Settlements for payments to the budget", in correspondence with the credit of accounts 201 00 "Cash of the institution", 304 05 "Settlements for payments from the budget with the financial authority" precisely indicate the fulfillment of monetary obligations.

Reflection of transactions in accounting

As an independent accounting object, monetary obligations in the accounting of state (municipal) institutions, regardless of type, arose only from January 1, 2011.
And if the procedure for keeping records of budget obligations is relatively simple, since the acceptance of such an obligation is confirmed by a basis document (agreement, contract, etc.), it is not difficult to determine the moment of reflection of such transactions in accounting. However, when recording monetary obligations, certain features arise.
As noted above, the need to accept monetary obligations most often arises as a result of the occurrence of the relevant terms of contracts with suppliers (contractors) or on the basis of local acts. However, the peculiarity of accepting a monetary obligation is precisely the occurrence (occurrence) of a certain condition, which is not associated with a change in assets or settlements with suppliers and contractors.
It seems that the procedure for keeping records of monetary obligations will primarily depend on what information the accountant and the head of the institution want to receive.
Obviously, accounting for transactions reflected in the 500 accounts of the Unified Chart of Accounts makes it possible to obtain operational information about the progress of budget execution for expenses in a given institution as a whole. And keeping records taking into account the relevant codes budget classification allows you to obtain information on budget execution for expenses broken down by sections (subsections), target items, programs up to KOSGU.
Please note that the amount of turnover under the credit of account 502 01 “Accepted obligations” reflects the volume of accepted budget obligations, or, in other words, the volume of contracts concluded by the institution. To the appropriate reporting date the institution, as it were, “reserves”, plans to make expenses within the established limits.
At the same time, the amount of turnover on the credit of account 502 02 “Accepted monetary obligations” characterizes the volume of its monetary obligations to counterparties (suppliers, contractors, employees) reflected in the accounting records of the institution. Or, in other words, the turnover on the loan of account 502 02 corresponds to the amount of funds that the institution is ready to pay from the budget on the corresponding reporting date.
Thus, the difference between credit turnover on accounts 502 01 and 502 02, corresponding to the credit balance on account 502 01, indicates how much must be paid from the budget to fulfill agreements, contracts and other obligations accepted by the institution on the corresponding reporting date.
At the same time, the credit balance on account 501 03 “Limits on budgetary obligations of recipients of budgetary funds” corresponds to the “unclaimed” volume of limits for which the institution has not yet concluded agreements and has not accepted obligations to legal entities and individuals.
We also note that the ratio of credit turnover for the corresponding KOSGU analytical accounts for account 502 02 and analytical accounts for accounts 201 00 and 304 05 will allow us to obtain information about the amounts of accepted monetary obligations awaiting execution and already fulfilled monetary obligations.
Having the specified analytical information on the execution of the budget for expenses, the head of the institution, accountant and other interested parties can control the procedure for making decisions at certain stages of the institution’s economic activity.
Let us recall that Instruction No. 157n does not contain strict guidelines for the order in which transactions involving the assumption of monetary obligations are reflected in the accounting. Therefore, the institution must independently develop such a procedure. At the same time, it is obvious that the procedure for reflecting monetary obligations should be linked to the procedure for accounting for budgetary obligations adopted by the institution. Such a link between accounting for budgetary and monetary obligations is necessary to obtain objective and correct information about budget execution.
For example, if it is customary for an institution’s accounting policy to reflect budgetary obligations at the time of signing an agreement, then it is advisable to take into account monetary obligations for settlements with the supplier (contractor) in accordance with the terms of the agreement on the payment of advance payment and final settlement, but no later than the date of transfer of funds.
Another example is if the accounting policy of the institution assumes budgetary obligations at the time of formation accounts payable(for example, when making payments to the budget and extra-budgetary funds for taxes, contributions and other payments), then monetary obligations can also be reflected in accounting at the time of formation of accounts payable (that is, simultaneously with the acceptance of budget obligations) or on the date of payment of the corresponding amounts to the budget.
In our opinion, it is not advisable to once again use contracts (copies of contracts) or other documents to make entries on accepting monetary obligations. To be reflected in the accounting registers, we recommend using a certificate (f. 0504833).
Let us remind you that in accordance with Instruction No. 173n dated December 15, 2010 “On approval of forms of primary accounting documents and accounting registers used by public authorities ( government agencies), local government bodies, management bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions and Guidelines on their application" certificate (f. 0504833) is intended for the institution to reflect transactions carried out in the course of business activities that do not require documents from payers and accounting entities. Based on the certificate (f. 0504833), entries are made in the liability log (f. 0504064 In accordance with paragraph 320 of Instruction No. 157n, accounting for accepted obligations is carried out in the context of the types of expenses (payments) provided for in the estimate (financial and economic activity plan) of the institution.

Adjustment of accepted budget obligations

When fulfilling contractual obligations, accepted budgetary obligations must be adjusted taking into account the actual work (services) performed, products supplied, etc.

Example 3. On January 11, 2013, a government institution was allocated annual limits of budget obligations for subarticle 223 “Utilities” in the amount of 200,000 rubles.
On January 21, 2013, the head of the institution signed an agreement with the supplier for the provision of utilities for heat supply in the amount of 78,000 rubles.
However, the amount of services actually provided to the institution for 2012, according to the acceptance certificates, amounted to 76,420 rubles.
At the end of the reporting period (December 2012), the accountant makes a corrective entry to reduce the amount of accepted budget obligations under this agreement:
- budget obligations were reduced in accordance with the actual volume of services provided by 1,580 rubles. (RUB 78,000 - RUB 76,420) (reversal):
Debit 1,501 13,223
"Limits of budget obligations of the current financial year of recipients of budget funds for public services"
Loan 1,502 11,223
"Accepted obligations of the current fiscal year for public services."
Please note that for the unused amount (RUB 1,580) it is necessary to draw up an additional agreement to the contract.

If the amount of services provided under the contract turned out to be greater and the institution confirmed receipt of services with acceptance certificates or other documents, then it is necessary to additionally accrue the amount of budget obligations under this contract. However, this is only possible if the limits of budget obligations for the corresponding sub-item of KOSGU are not fully selected. Please note that accepting budgetary obligations in excess of the established limits is not allowed.

Filling out form 0503128"Report on accepted budgetary commitments" (section 1)

In accordance with Order of the Ministry of Finance of Russia dated December 28, 2010 N 191n “On approval of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on budget execution budget system Russian Federation" (with amendments and additions) form 0503128 is included in the semi-annual and annual reports(the chief manager has the right to set his own periods for current control) for state, budget and autonomous institutions. Many questions arise when filling out this form, let’s try to figure it out. First, let's start with the fact that this form is completed before year-end closing activities. In column 4, fill in the indicators for the relevant accounts analytical accounting account 0 503 15 000 “Received budgetary allocations of the current financial year” (for government institutions), for budgetary and autonomous institutions the indicators for account 0 506 00 000 “Right to accept obligations” are taken into account in accordance with approved plan financial and economic activities of the institution. Column 5 is filled in based on the debit of account 0 501 05 000 “Received limits of budget obligations”. For budgetary and autonomous institutions, columns 4 and 5 are the same. You can check it with column 5 of form 0503127. Column 6 is filled out based on the credit of account 0 502 01 000 “Accepted obligations”. Column 8 is filled out on the basis of account 0 502 02 000 “Accepted monetary obligations”. Let's consider the moment when at the beginning of the year there were accounts payable and receivable: it is necessary to increase budgetary and monetary obligations by the amount of accounts payable, and by the amount accounts receivable reduce budgetary and monetary obligations accordingly. This is important as it will affect the correct completion of this report. In accounting at the beginning of the year, it is also necessary to reflect - to accept budgetary and monetary obligations from allocated funds in the amount of accounts payable and to reduce budgetary and monetary obligations by the amount of accounts receivable. In column 10, cash execution must be checked with column of form 0503127. Column 11 is filled in as the difference between columns 6 and 10. Column 12 is filled in as the difference between columns 8 and 10. The indicators in column 12 are the amount of the institution's accounts payable.
In conclusion, we note that all controversial issues that arise in an institution regarding the accounting for the acceptance of budgetary and monetary obligations must be reflected in the accounting policies so that the inspection authorities have fewer questions.