State employee accounting policy for the year. An example of an accounting policy in a budgetary institution (nuances). Typically this is

Appendices to the accounting policy 2019 - you can see a sample of mandatory appendices to this document in our article. What affects the composition of applications and how many of them will need to be completed? What annexes to the accounting policy are required? We will consider the answers to these and other questions in the material below, and also provide examples of the necessary applications.

Mandatory annexes to the accounting policy (working chart of accounts, forms of primary documents, etc.)

The legislation does not contain the concept of “mandatory annexes to accounting policies”. Most companies approve the following documents as such applications:

They are among other constituent elements accounting policy named in clause 4 of PBU 1/2008 “Accounting policy of the organization”, approved by order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n.

The inclusion of these particular elements in applications is dictated by the following factors:

format of information - for example, a document flow diagram is usually drawn up in the form of a table with a large number of rows and columns;
a significant amount of specific information presented in the form of one table, for example, a working chart of accounts consists of synthetic accounting accounts, detailed by accounts analytical accounting;
variability of composition - this is typical for the forms of primary accounting approved as part of the accounting policy accounting documentation(if necessary, the company can develop new forms and delete those that are not used or have lost their practical significance).

To give legal force to the application, you will need:

develop it;
mention it in the text of the accounting policy;
approve the application (if the application was developed or changed later than the date of approval of the accounting policy, put it into operation by a separate order).

How many accounting policy attachments will be required?

The number of annexes to accounting policies is a value established by each company independently. In addition, the number of applications is not constant - it can be supplemented with new ones or reduced if necessary.

Information in accounting policies can be detailed by different companies to different extents. It is the degree of detail that can influence the scheme for reflecting information in the accounting policy - it is advisable to formalize a scrupulous description of any accounting nuance in the form separate document(regulations, methods, list, order, etc.) and approve as part of the accounting policy.

In addition to the generally accepted applications listed in the previous section, a company, taking into account the specifics of its activities, can develop and approve the following applications (for example):

methodology for separate VAT accounting;
algorithm for calculating the reserve for doubtful debts;
instructions for writing off bad debts;
regulations on business trips;
regulations on internal financial control.

You can learn more about the specifics of drawing up annexes to accounting policies using the articles posted on our website:

“Regulations on business trips - sample 2018” ;
“How is separate accounting for VAT carried out (principles and methods)?” .

Individual applications to accounting policies may be of a specific nature. For example, annexes to the accounting policies of a budgetary institution may include:

the procedure for determining the service life of household equipment;
composition of the commission on receipt and disposal of assets;
procedure for accepting obligations;
other applications.

We'll tell you what sample applications to accounting policies might look like in the next section.

Samples of mandatory annexes to accounting policies

Working chart of accounts

The working chart of accounts given in this article can serve as the basis for drawing up an appropriate appendix to your accounting policy.

Document flow schedule

Developing a document flow schedule is not an easy task if the structure of the company is quite branched and in the course of its activities it forms a large number of various documents.

When drawing up a schedule, the following important aspects must be taken into account:

cycle of existence of a document (registration or receipt, processing, storage, destruction) - the schedule should reflect all stages of the “life” of the document;
form of the document flow schedule - traditionally it is compiled in the form of a table, which allows you to clearly reflect a large amount of information in a concise form;
types of documents involved in document flow - required here A complex approach, since the timeliness of recording information in accounting depends not only on the accounting and tax base, but also on the timely receipt by the accounting department of other related documents (for example, for the timely recognition of income and expenses when writing off debts, extracts from the Unified State Register of Legal Entities are required, court decisions and etc.);
persons responsible for each stage life cycle document and the time period during which the document may be delayed for processing by the responsible person at each of these stages.

You can see a sample document flow schedule on our website:

Applicable document forms

The set of forms of primary documents is one of the annexes to the accounting policy, without which no company can do. To reflect any fact in accounting economic activity, you need a primary document drawn up in a form approved by the company. The company can develop the entire primary product independently (except cash documents— their unified forms are required when registering cash transactions). In this case, it has the right to include in it any details necessary for the company, including all mandatory ones - they are listed in Art. 9 of the law of December 6, 2011 No. 402-FZ on accounting.

If a company decides to use both unified and independently developed primary reporting forms in its work, it needs to:

check the unified primary form for the presence of all required details (if not, add them to the form);
Include in the accounting policy a paragraph dedicated to the primary basis used (we will discuss its content further);
approve all forms used as an annex to the accounting policies.

The wording of the accounting policy item dedicated to the applied primary accounting documents may, for example, be as follows:

“The company uses unified forms of accounting documents (approved by Goskomstat), as well as independently developed non-standard ones source documents(Appendix No. 2)"

You can get acquainted with a sample of the specified application to the accounting policy on our website:

Results

The company develops applications to its accounting policies independently. The provisions, instructions and methods that are important for organizing the accounting process are drawn up in the form of attachments.

State institutions for the purposes of organization accounting formulate their accounting policies based on the characteristics of their structure, industry and other nuances of their activities. Our specialist will tell you what provisions should be added to the accounting policy.

The obligation of state (municipal) institutions to draw up accounting policies is established by Art. 8 of the Law on Accounting, paragraph 6 of Instruction No. 157n. Accounting policies are applied consistently from year to year. It is amended under the following conditions:

1) when the requirements determined by the legislation of the Russian Federation on accounting, federal and (or) industry standards change;

2) when developing or choosing a new method of accounting, the use of which leads to an increase in the quality of information about the object of accounting;

3) in case of a significant change in operating conditions economic entity.

In this article we will talk about provisions that an institution should not forget about when drawing up its accounting policies for 2016.

In 2015, Order of the Ministry of Finance of the Russian Federation dated August 6, 2015 No. 124n came into force, amending Instruction No. 157n (hereinafter referred to as the Amendments). The provisions of this document are applied when forming indicators of accounting objects in 2015, with the exception of clauses 3.1, 3.2 of the Changes applied in the formation of accounting policies starting from 2016 and indicators of accounting objects on the first reporting day of 2016. The provisions of clause 3.3 of the Amendments apply from January 1, 2017. In 2015, Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n (hereinafter referred to as Order of the Ministry of Finance of the Russian Federation No. 52n) came into force, approving the forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies state off-budget funds, state (municipal) institutions, and guidelines on their application.

The provisions of this document should have been reflected in the accounting policy of the institution for 2015.

It should be noted here that often ministries and departments develop and approve a departmental document that establishes primary accounting documents and accounting registers used by subordinate institutions. Often, such documents mostly duplicate the provisions of orders of the Ministry of Finance, but at the same time they also contain the specifics of the activities of institutions. There should be no discrepancies between departmental legislative acts and orders of the Ministry of Finance. Order of the Ministry of Finance of the Russian Federation No. 52n is applied by all state (municipal) institutions, including institutions included in the system of law enforcement ministries and departments.

In 2014, the accounting policies were adjusted due to the entry into force of Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n. All provisions of legislative acts of the Russian Federation that change the requirements for accounting, the conditions of activity of an economic entity, must be reflected in the accounting policy of the institution.

General provisions

In connection with the adoption and entry into force of Order of the Ministry of Finance of the Russian Federation No. 52n in the accounting policy section “ General provisions» it should be indicated that to reflect in accounting information about assets and liabilities, as well as transactions with them in an institution, the following are used:

forms of primary accounting documents approved by departmental regulations (if such a document is available), Order of the Ministry of Finance of the Russian Federation No. 52n;
forms of primary accounting documents developed by the institution independently in accordance with the requirements of Federal Law dated December 6, 2011 No. 402-FZ “On Accounting”, given in the appendix to the organization’s accounting policy.

Systematization and accumulation of information contained in primary (consolidated) accounting documents accepted for accounting in order to reflect it on accounts budget accounting and in budget reporting, are carried out by the institution in the budget accounting registers:

according to forms approved by departmental regulations (if such a document is available), Order of the Ministry of Finance of the Russian Federation No. 52n;
according to forms developed by the institution independently in accordance with the requirements of Federal Law No. 402-FZ and clause 11 of Instruction No. 157n.

The annex to the accounting policy of the institution contains non-unified forms of primary accounting documents developed independently by the institution. If the institution supplements unified form primary accounting document with additional details (graphs, information), which is possible due to the provisions of Order of the Ministry of Finance of the Russian Federation No. 52n, we recommend that you provide a modified form in the annex to the accounting policy.

For your information

Some budgetary institutions reflect information regarding the use of primary accounting documents in the section of the accounting policy “Primary and consolidated accounting documents, document flow rules.” In accordance with the provisions of Instruction No. 157n, this is permissible. The institution, by virtue of the provisions of Art. 8 of Federal Law No. 402-FZ and clause 6 of Instruction No. 157n independently develops accounting policies, determines the names of its sections and the information reflected in them.

Order of the Ministry of Finance of the Russian Federation No. 89n introduced such a concept as events after reporting date. The accounting policy must define what these events are and how they are reflected in budget accounting. For example, this way:

Accounting and reporting data in the institution is formed taking into account the significance of the facts of economic life that have had or may have an impact on the financial condition, movement Money or the results of the institution’s activities and took place between the reporting date and the date of signing the accounting (financial) statements for reporting year. Such events are called events after the reporting date.

Reflection of events after the reporting date in the accounting and reporting of the institution is carried out according to the rules established in the application...).

It should be noted that the procedure for reflecting events after the reporting date in accounting and reporting is extremely rarely provided in the accounting policies of government institutions, despite the fact that in practice such events occur quite often. Perhaps the lack of such information is due to the lack of regulation of this issue by budget legislation. In fact, Instruction No. 157n contains only a definition of an event after the reporting date and an indication that the accounting policy of the institution must contain the procedure for reflecting such events in accounting (clause 6 of Instruction No. 157n).

Let us recall that, in accordance with the norms of paragraph 6 of Instruction No. 157n, acts of the accounting entity establishing the accounting policy of the accounting entity for the purposes of organizing and maintaining accounting, approve:

worker, containing the applicable accounting accounts for maintaining synthetic and analytical accounting;
assessment methods individual species property and liabilities;
the procedure for recording events after the reporting date;
the procedure for conducting an inventory of property and liabilities;
document flow rules and processing technology accounting information, including the procedure and timing for the transfer of primary (consolidated) accounting documents in accordance with the approved document flow schedule for reflection in accounting;
forms of primary (consolidated) accounting documents used for registration of facts of economic life, accounting registers and other accounting documents for which the legislation of the Russian Federation does not establish mandatory forms for their preparation. In this case, the document forms approved by the accounting entity must contain required details primary accounting document provided for by Instruction No. 157n;
the procedure for organizing and ensuring (implementing) internal financial control by the accounting entity;
other decisions necessary for organizing and maintaining accounting records.

The procedure for reflecting events after the reporting date in the budget accounting and reporting of an institution may be as follows:

The procedure for reflecting events after the reporting date in budget accounting and reporting of an institution

1. General Provisions

This procedure establishes the rules for reflecting events after the reporting date in the budgetary accounting and reporting of an institution.

2. The concept of an event after the reporting date

2.1. An event after the reporting date is recognized as a significant fact of economic life that has had or may have an impact on the financial condition, cash flow or results of operations of the institution and took place in the period between the reporting date and the date of signing the statements for the reporting year.

2.2. The date of signing of the reporting is considered to be the actual date of its signing by the head of the institution (the person authorized by him).

2.3. An event after the reporting date (a fact of economic life) is considered significant if, without knowledge of it by users of the statements, a reliable assessment is impossible financial condition, cash flows or results of operations of the institution. The significance of an event after the reporting date is determined based on established requirements to reporting.

2.4. Events after the reporting date include events confirming the economic conditions existing at the reporting date in which the institution conducted its activities; events indicating the economic conditions in which the institution operates that have arisen after the reporting date.

3. Reflection of events after the reporting date in the budgetary accounting and reporting of the institution

3.1. A significant event after the reporting date is subject to reflection in the budgetary accounting and reporting of the institution for the reporting year, regardless of its positive or negative nature for the institution.

3.2. When an event occurs after the reporting date, confirming the conditions existing on the reporting date in which the institution conducted its activities, a record is made reflecting this event. After drawing up the reporting forms in the accounting of the same period, a reversal (or reverse) entry is made for the amount reflected in the accounting.

IN reporting period events after the reporting date are reflected in the registers of synthetic and analytical accounting in final turnover before the date of signing annual reports according to established order. Accounting data is reflected in the relevant reporting forms of the institution, taking into account events after the reporting date. Information about the reflection of events after the reporting date in the reporting period is disclosed in the text part of the explanatory note (form 0503160) (hereinafter referred to as the explanatory note).

3.3. When an event occurs after the reporting date that does not have a significant impact on the reporting indicators, but has important for reporting data of the next reporting period, such an event is reflected in the text part of the explanatory note and should include short description the nature of the event after the reporting date and an assessment of its consequences in monetary terms. If it is impossible to assess the consequences of an event after the reporting date in monetary terms, explanatory note this is indicated.

4. List of facts of economic life that are recognized as events after the reporting date

4.1. Events confirming the economic conditions existing at the reporting date in which the institution conducted its activities:

duly declared bankrupt legal entity being a debtor (creditor) of the institution;
declaring insolvent in accordance with the established procedure individual who is a debtor of the institution, or his destruction (death); recognition in the prescribed manner of the death of an individual to whom he has outstanding accounts payable;
repayment (including partial repayment) by the debtor of debt to the institution listed at the end of the reporting year;
receiving materials from the insurance company to clarify dimensions insurance compensation, on which negotiations were ongoing as of the reporting date;
discovery after the reporting date of a significant error in budget accounting or a violation of the legislation of the Russian Federation in the activities of the institution, which lead to distortion of reporting for the reporting period.

4.2. Events indicating the economic conditions in which the institution operates that have arisen after the reporting date:

repayment accounts payable, listed at the end of the reporting year;
making a decision on the reorganization of the institution;
reconstruction or planned reconstruction; fire, accident, natural disaster or other emergency, as a result of which a significant part of the institution’s assets was destroyed.

Working chart of accounts

By virtue of the norms of clause 6 of Instruction No. 157n, the working chart of accounts is one of the annexes to the accounting policy of the institution and it must be brought into compliance current legislation RF.

The following amendments were made to the Unified Chart of Accounts:

account 0 201 06 000 instead of “Letters of Credit” is now called “Institutional funds in special accounts in credit organization»;
a new off-balance sheet account was introduced – 31 “Shares at par value”.

By Order of the Ministry of Finance of the Russian Federation No. 89n, more changes were made to the working chart of accounts for budget accounting:

– account 0 201 20 000 “Cash in the institution’s accounts in a credit organization” became known as “Cash in an institution in a credit organization”;

account 0 204 32 000 “The authorized capital of state (municipal) enterprises” became known as “Participation in the authorized capital of state (municipal) enterprises”;
a new account has been introduced - 0 205 82 000 “Settlements for uncleared receipts”;
account 0 209 00 000 “Calculations for property damage” is now called “Calculations for damage and other income”, accounts 0 209 30 000 “Calculations for compensation of costs”, 0 209 40 000 “Calculations for amounts of forced seizure” have been added to it;
account 0 209 80 000 “Calculations for other damage” became known as “Calculations for other income” and was supplemented with account 0 209 83 000 “Calculations for other income”;
new accounts were introduced – 0 210 10 000 “Settlements for tax deductions for VAT", 0 210 11 000 "Calculations for VAT on advances received", 0 210 12 000 "Calculations for VAT for acquired material assets, works, services";
account entered – 0 401 60 000 “Reserves” upcoming expenses»;
an account has been introduced - 0 500 90 “Authorization for other upcoming years (outside the planning period)”;
account name adjusted 0 502 00 000 " Accepted obligations”, which became known as “Commitments”;
account 0 502 00 000 was supplemented with accounts 0 502 07 000 “Accepted liabilities”, 0 502 09 000 “Deferred liabilities”;
the name of account 0 504 00 000 was adjusted, which instead of “Estimated (planned) assignments” became called “Estimated (planned, forecast) assignments”;
off-balance sheet accounting supplemented with accounts 27 " Material values issued for personal use to employees (employees)", 30 "Calculations for execution monetary obligations through third parties."

Thus, the institution should bring the working chart of accounts, which is an annex to the accounting policies of the institution, into compliance with the provisions current edition Instructions No. 157n.

Financial results

The “Financial Result” section of an institution often contains the following information:

The institution does not create reserves for future expenses. All expenses accrued in the current reporting period, but relating to future periods, are written off according to the rules of clause 302.1 of Instruction No. 157n.

At the same time, representatives of the Ministry of Finance, when conducting seminars, insist that institutions form reserves for upcoming expenses, despite the fact that neither Instruction No. 157n nor letters from the Ministry of Finance contain a direct requirement for this.

Information on the formation of reserves for future expenses in the accounting policy can be reflected as follows:

In order to evenly attribute upcoming expenses and payments to the expenses of the current reporting period, the institution, in accordance with clause 302.1 of Instruction No. 157n, creates a reserve of upcoming expenses for:

payment of vacation pay;
uneven repairs of fixed assets.

The formation of a reserve for future expenses is carried out according to the rules given in the appendix... to the accounting policy.

Inventory accounting

We would like to draw the attention of readers to the reflection in this section of the accounting policy of information regarding the write-off of fuel (gasoline). Before Order No. 52n of the Ministry of Finance of the Russian Federation came into force, state (municipal) institutions used waybills for accounting and write-off of gasoline in the form approved by Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78. Order of the Ministry of Finance of the Russian Federation No. 52n does not contain any information regarding waybills, therefore, some experts in the field of budget accounting argue that waybills may not be kept in the institution, and it is enough to write off fuel on the basis of a correctly executed write-off act inventories(f. 0504230). At the same time, in relation to institutions included in the system of power ministries and departments, departmental regulations, which are required for use. For example, by Order of the Minister of Defense of the Russian Federation dated March 28, 2008 No. 139 “On the forms of documents used in the financial and economic activities of the Armed Forces Russian Federation» it has been established that in military units the documents for accounting for fuel and lubricants are:

waybills (f. 6002208 and (or) f. 6002209);
flight sheets (flight tasks) (form 6002229 and (or) form 6002235);
unit work sheets (form 6002210);
in established cases - transcripts about the consumption of oils, lubricants and special liquids (form 6002232), transcripts about the consumption of coolant (form 6002233);
transcripts of fuel and lubricant consumption (f. 6002234).

If there is a departmental document in the accounting policy, it can be stated that the consumption of fuel and lubricants is carried out in accordance with the requirements of such a document. For example, this way:

Accounting for the use of passenger cars military units supporting the activities of the main command of a branch of the Armed Forces, a military district, a fleet, a branch of the Armed Forces, is carried out in waybills passenger car(f. 6002208).

Accounting for the use of automotive equipment of military units is carried out in waybills (form according to OKUD 6002209).

If there is no such departmental document, the accounting policy indicates the document where the waybills will be recorded. For example:

The use of passenger cars is recorded in passenger car waybills (f. 0345001), the form of which is approved by Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78.

Settlements with debtors and creditors

When filling out the section of the accounting policy “Settlements with debtors and creditors”, you should pay attention to the provisions on the write-off of receivables and payables, the deadline limitation period which has expired.

After the Amendments entered into force in 2015, which made adjustments to clauses 339, 371 of Instruction No. 157n, the information reflected in this section of the accounting policy must be brought into compliance with the requirements of this order (the current edition of Instruction No. 157n).

Information on accounting and write-off of receivables and payables in an institution in the accounting policy can be reflected as follows:

Analytical accounting of settlements with suppliers (contractors) is carried out by creditors. Accounts receivable and, the statute of limitations for which has expired, are written off to financial results institutions after three years based on the inventory data.

Debt written off the balance sheet is reflected in off-balance sheet accounts:

04 “Debt of insolvent debtors” - during the period of possible resumption in accordance with the legislation of the Russian Federation of the debt collection procedure, including in the event of a change in the property status of the debtors, or until the receipt of funds within the specified period for repayment of the debt of insolvent debtors, until the execution (termination) of the debt by others , in a manner that does not contradict the legislation of the Russian Federation;
20 “Debt not claimed by creditors” - within the limitation period (three years).

Debt is written off from off-balance sheet accounting based on the results of a debt inventory based on a decision inventory commission institutions.

Anything unrealistic for collection is written off from the balance sheet based on the results of the inventory. The grounds for write-off are:

documents that are the basis for write-off accounts receivable(acts of liquidation of the institution).

Accounts payable that are not claimed by creditors are written off from the balance sheet based on inventory results. The basis for write-off is:

manager’s decision (order) to write off this debt;
explanatory note about the reason for the formation of debt;
inventory list settlements with buyers, suppliers and other debtors and creditors (f. 0504089);
documents that are the basis for writing off accounts payable (decisions, orders of judicial authorities, other documents).

At the end of the article, we note once again that the accounting policy is a document that reflects the peculiarities of the functioning of a particular institution. It does not necessarily reflect all existing legislative norms; it is sufficient to indicate only those in which the legislator provides the subject of accounting with the right to choose. The accounting policy used by the institution must meet the requirements of current regulations. When legislative norms change, accounting policies should be adjusted in a timely manner.

the federal law dated December 6, 2011 No. 402-FZ “On Accounting”.

Instructions for the use of the Unified Chart of Accounts for public authorities ( government agencies), local government bodies, management bodies of state extra-budgetary funds, state academies sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

I ORDER:

1. Approve the accounting policy for budget accounting purposes in accordance with the appendix and put it into effect from January 1, 2016 .

2. Disseminate to all departments and services of the institution the relevant documents necessary to ensure the implementation of the accounting policy in the institution and the organization of budget accounting, document flow, and authorization of the institution’s expenses.

3. Entrust control over the execution of the order to ________________________________________________ . or I reserve control over the execution of this order (leave what is necessary).

_____________________________ __________________ ________________
(manager position) (signature) (signature transcript)

APPROVED
By order dated ________N_____

Accounting policies for budgetary accounting purposes

Accounting policies for budgetary accounting purposes

Budget accounting in the institution is carried out in accordance with the Law of December 6, 2011 N 402-FZ, the Budget Code of the Russian Federation, orders of the Ministry of Finance of Russia dated December 1, 2010 N 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and the Instructions for its application" (hereinafter referred to as the Instructions to the Unified Chart of Accounts N 157n), dated December 16, 2010 N 174n "On approval of the Chart of Accounts accounting of budgetary institutions and Instructions for its application" (hereinafter - Instruction N 174n), dated July 1, 2013 N 65n "On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation" (hereinafter - order N 65n), dated March 30, 2015 N 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines for their application” (hereinafter referred to as Order No. 52n), other regulatory legal acts regulating accounting (budget) accounting issues.

1. General Provisions

1. General Provisions

1.1. Responsible for the organization of budget accounting in the institution and compliance with legislation in the implementation business transactions is the head of the institution (ground: part 1 of article 7 of the Law of December 6, 2011 N 402-FZ).

1.2. Budget accounting is maintained structural unit- accounting department headed by the chief accountant. Accounting employees are guided in their activities by the Regulations on Accounting and job descriptions (basis: part 3 of Article 7 of the Law of December 6, 2011 N 402-FZ).

1.3. Budget accounting in separate divisions of the institution that have personal accounts in the territorial bodies of the Treasury is carried out by the accounting departments of these divisions.

1.4. The chief accountant reports directly to the head of the institution and is responsible for the formation of accounting policies, maintaining budget accounting, and timely submission of complete and reliable budget, tax and statistical reporting.

Requirements for a chief accountant documentation business transactions and presentation to accounting services necessary documents and information are mandatory for all employees of the institution, including employees separate divisions institutions (ground: clause 8 of the Instructions to the Unified Chart of Accounts N 157n).

1.5. The institution has approved the composition of permanent commissions:

- commissions on receipt and disposal of assets;

- inventory commission;

- commissions for checking vehicle odometer readings;

- commissions for conducting a sudden audit of the cash register.

1.6. The list of employee positions with whom the institution enters into agreements on full financial liability is given in Appendix 1.

1.7. The cash balance limit in the cash register is established by a separate order of the manager.

Example of accounting policy in budgetary institution, given in the article, will help you navigate the main organizational, regulatory and methodological aspects of drawing up this document. Let us consider the features of the formation of the accounting policy of a budgetary institution.

How does the type of institution influence the content of accounting policies?

A budgetary institution belongs to the group of state (municipal) institutions along with autonomous and government ones. The accounting policy of each institution has its own specifics depending on:

on the purpose of creating the institution;
sources of financing its activities;
type of founder;
degree of government regulation financial activities and the range of independence of the institution;
other aspects.

on the type and structure of the budgetary institution;
the subject, purpose, types of its activities, as well as the powers granted;
sectoral and other features of the activities of a budgetary institution.

Read about the features of the accounting policy of an autonomous institution in the article “Download for free the accounting policy of an autonomous institution” .

Preparatory stage of developing accounting policies

The accounting policy of a budgetary institution (AP BU) is a fundamental element of the accounting process. It is necessary for all budgetary institutions to develop it. Another question is who will do this? According to Art. 7 of Law No. 402-FZ “On Accounting” there are several options for solving this problem:

start developing the management accounting system yourself, entrusting this process to an authorized employee of the institution;
transfer the functions of accounting and development of accounting management programs to a centralized accounting department that provides services for public sector institutions.

The most common situation is when the accounting department is developed by the chief accountant of the institution. This allows:

to detail accounting nuances as much as possible, taking into account the specifics of the institution’s activities;
ensure the necessary level of information confidentiality.

Read about the requirements for an accountant of a budgetary institution.

Development of UP accounting by centralized accounting specialists allows the institution to save money financial resources and solve other important problems (for example, reducing tax risks).

IMPORTANT! From 01/01/2019 all budgetary organizations are required to publish their accounting policies on the website of the centralized accounting department, as well as disclose their provisions in detail in the reporting (clause 9 of Order of the Ministry of Finance dated December 30, 2017 No. 274n).

Structure of the accounting policy of a budget organization

The structure of the accounting management system is determined by the institution itself, taking into account the mandatory elements regulated by Law No. 402-FZ on accounting and industry regulations. For example, in paragraph 6 of the Instructions for the Unified Chart of Accounts for Government Institutions ( approved by order Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n) provides for the following mandatory components of the UP BU:

a working chart of accounts that meets the required level of information analytics - the Chart of Accounts for accounting of budgetary institutions is taken as a basis (approved by order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n);

Read about the main sections of the institution's chart of accounts and the composition of budget accounts.

accounting algorithms, including methods for assessing property and liabilities;
procedures aimed at ensuring the safety of the institution’s property (inventory measures, the procedure for organizing internal financial control (internal financial control));

Read the article about which document any inventory begins with. “Inventory order - sample filling” .

scheme for recording events after the reporting date;
“documentary” procedures (primary forms and accounting registers, document flow procedures, detailing the technology for processing accounting information);
other organizational and methodological solutions.

UP BU includes provisions related to accounting and tax accounting. Since these provisions do not always coincide, the accounting policy either consists of two parts (accounting and tax) or is represented by two independent documents. The developed accounting policy will need to be approved by order.

The order form for approval of accounting policies can be downloaded.

Applications to the accounting policies of a budgetary institution

The specifics of the budget accounting process contribute to the fact that the accounting policy differs from the accounting policy of a commercial company in the variety of applications. If a business firm can limit itself standard set mandatory annexes to its accounting policies (working chart of accounts, document flow schedule, forms of accounting registers and primary records), then the UP BU does not make do with only these elements.

About appendices to accounting policies commercial company read .

In the annexes to the UE BU, depending on the specifics of its operation, information (except for the listed mandatory elements) may be detailed in the form:

instructions: on the procedure for accepting obligations, algorithms for determining the service life of household equipment, on the procedure for conducting an inventory;
transfers of the composition of commissions: for the receipt and disposal of assets, for conducting a sudden audit of the cash register;
lists: primary signatories having the right to sign responsible persons; positions of employees with whom an agreement on full financial responsibility is concluded;
provisions: on the WFC, on business trips;
other documents (methods, diagrams).

The developer of the UE BU determines independently (based on the specifics of the work and the requirements of the regulatory legal acts):

composition of appendices to the UE BU;
degree of detail of information in applications;
order of changing applications.

Read about how the accounting system carries out an inventory of liabilities in the material “Inventory of financial obligations in a budgetary institution” .

Methodological aspects of drawing up accounting policies

When developing UP accounting regarding methodological issues of accounting, it is necessary to take into account the following:

UP accounting should reflect the peculiarities of the institution’s work on aspects that are not regulated by regulations or on those in respect of which the right of choice is legally granted;
the application of the accounting algorithms established by the UP BU must be carried out consistently from year to year.

Accounting for non-financial assets

The section of the Accounting Manual dedicated to the accounting of non-financial assets may contain:

deadline determination algorithm beneficial use fixed asset (FA), if its name is not in the classifier;
order of determination: current estimated value OS (on commission, using expert assessment), the cost of the liquidated parts of the fixed assets and the depreciation accrued on them;
scheme for assigning a unique inventory number to the OS;
features of accounting for individual property objects (library collections, software);
list of special valuable property according to its types;
the procedure for off-balance sheet accounting of property;
features of accounting for intangible assets;
nuances of inventory accounting (registration, evaluation, write-off);
methodology separate accounting expenses when forming the cost of services provided by the institution by their types, indicating a list of direct and overhead costs;
other accounting aspects.

Read about the specifics of asset accounting in budgetary institutions.

Accounting for financial assets

When developing this section of the UP BU, the following is provided:

the procedure for accounting for funds on the institution’s personal accounts;
“cash” algorithms: maintaining a cash book, accounting for monetary documents;
description of the procedure for issuing funds on account;
other “monetary” nuances.

For information on what standards to take into account when developing this section of the BU UP, read the article “Accounting for cash transactions in budgetary institutions (nuances)” .

Accounting for liabilities

The relevant section may include the procedure for accounting for certain types of obligations:

on payment of taxes;
on social security;
to raise funds to fulfill obligations;
on the transfer of assets and liabilities between types of activities.

Read about accounting and methodological aspects of budget obligations.

Accounting financial obligations

Among important points described in this section of the BU UP can be called:

methodology separate accounting income by type of activity;
list of current expenses financial year and their accounting system.

Reserves for future expenses

This section of the UP BU describes the nuances of the reserves formed by the institution. For example, the following accounting elements can be provided for the reserve for upcoming vacation pay:

date of formation of the reserve;
calculation formula monthly interest deductions;
maximum reserve size;
inventory procedures for reserves;
scheme for writing off and accruing reserves.

Authorization of expenses

The UP BU reflects:

methods of accepting obligations (moment of recognition, basis document);
ways of accepting financial obligations.

Read about what is remarkable about the organization of accounting in a budgetary institution in the article "Accounting in budgetary institutions" .

Tax accounting policy of a budgetary institution: where to download a sample for 2019

In accounting policies for purposes tax accounting The UP BU reflects the following accounting features:

scheme for adjusting the working chart of accounts to the needs of tax accounting;
algorithm for using information generated on accounting accounts for tax accounting purposes;
the applied taxation system;
method of submitting tax reporting;
persons responsible for tax accounting and reporting;
forms of the primary material used;
forms, procedure and frequency of filling out tax registers;
methodological aspects of accounting for individual species tax obligations(VAT, income tax, transport tax, property tax).

A sample of the UP BU, formed as a document combining the accounting and tax parts, can be seen and downloaded on our website.

How to implement the developed accounting policy into the accounting process of the institution

In order for a management accounting system developed in accordance with all the rules to be legally used in an institution, a set of preliminary organizational measures is required:

issue an order for approval of the UP BU indicating the date from which the application of the provisions of the UP BU is mandatory;

For information on how to issue such an order, read the article. “Form of order for approval of accounting policies” .

study the accounting procedures established by the UP BU with employees whose functions are related to the organization and the execution of the accounting process;
post extracts from accounting policies at workplaces;
configure the software used by the institution to the standards (methods, methods) established by the UP BU;
determine the responsible persons: for maintaining the UE BU up to date, for the correct application of the established accounting algorithms by the performers.

Read about how often it is necessary to approve accounting policies in the material “Is it necessary to approve accounting policies every year?” .

The process of developing and implementing UP BU is a set of activities. Moreover, each stage requires strict executive discipline and unconditional knowledge of accounting and budget legislation from responsible persons.

How and when an institution can change its accounting policies

The institution is obliged to keep its accounting policies up to date and also has the right to change the accounting methods used. In such cases, changes are made to the UP BU. Their rules are:

changes are made taking into account the requirements of the law on accounting dated December 6, 2011 No. 402-FZ, PBU 1/2008 “Accounting policy of the organization” (approved by order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n), art. 313 of the Tax Code of the Russian Federation (reasons for making changes, start date of application, ways of reflecting the consequences of changes to the accounting management system in the institution’s reporting);
changes are made by order (instruction) of the head of the institution;
activities should be carried out to familiarize the staff of the institution with changes made, and the necessary settings of the accounting program.

Read about what procedures help improve accounting policies in the article “Analysis and audit of accounting policies in an organization (nuances)” .

Results

An example of an accounting policy in a budgetary institution, a sample of which is posted on our website, will help you understand the nuances and subtleties of development of this document and its implementation in the accounting process of the institution. In order for the accounting policy to help improve the reliability of accounting information and the reporting generated on its basis, it is necessary to develop it taking into account the specifics of the institution’s activities and keep it up to date.

T. Silvestrova

editor-in-chief of the magazine “Power ministries and departments: accounting and taxation”

1) when the requirements determined by the legislation of the Russian Federation on accounting, federal and (or) industry standards change;

2) when developing or choosing a new method of accounting, the use of which leads to an increase in the quality of information about the object of accounting;

3) when there is a significant change in the operating conditions of an economic entity.

In this article we will talk about provisions that an institution should not forget about when drawing up its accounting policies for 2016.

In 2015, Order of the Ministry of Finance of the Russian Federation dated August 6, 2015 No. 124n came into force, amending Instruction No. 157n (hereinafter referred to as the Amendments). The provisions of this document are applied when forming indicators of accounting objects in 2015, with the exception of clauses 3.1, 3.2 of the Changes applied in the formation of accounting policies starting from 2016 and indicators of accounting objects on the first reporting day of 2016. The provisions of clause 3.3 of the Amendments apply from January 1, 2017. In 2015, Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n (hereinafter referred to as Order of the Ministry of Finance of the Russian Federation No. 52n) came into force, approving the forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies state extra-budgetary funds, state (municipal) institutions, and guidelines for their application.

General provisions

In connection with the adoption and entry into force of Order of the Ministry of Finance of the Russian Federation No. 52n, in the section of the accounting policy “General Provisions” it should be indicated that in order to reflect in accounting information about assets and liabilities, as well as transactions with them in an institution, the following are used:

– forms of primary accounting documents approved by departmental regulations (if such a document is available), Order of the Ministry of Finance of the Russian Federation No. 52n;

– forms of primary accounting documents developed by the institution independently in accordance with the requirements of Federal Law dated December 6, 2011 No. 402-FZ “On Accounting”, given in the appendix to the organization’s accounting policy.

Systematization and accumulation of information contained in the primary (consolidated) accounting documents accepted for accounting, in order to reflect it on budget accounting accounts and in budget reporting, is carried out by the establishment in budget accounting registers:

– according to forms approved by departmental regulations (if such a document is available), Order of the Ministry of Finance of the Russian Federation No. 52n;

– according to forms developed by the institution independently in accordance with the requirements of Federal Law No. 402-FZ and clause 11 of Instruction No. 157n.

The annex to the accounting policy of the institution contains non-unified forms of primary accounting documents developed independently by the institution. If an institution supplements the unified form of the primary accounting document with additional details (columns, information), which is possible due to the provisions of Order of the Ministry of Finance of the Russian Federation No. 52n, then we recommend that you provide the amended form in the annex to the accounting policy.

For reference.

Some budgetary institutions reflect information regarding the use of primary accounting documents in the section of the accounting policy “Primary and consolidated accounting documents, document flow rules.” In accordance with the provisions of Instruction No. 157n, this is permissible. The institution, by virtue of the provisions of Art. 8 of Federal Law No. 402-FZ and clause 6 of Instruction No. 157n independently develops accounting policies, determines the names of its sections and the information reflected in them.

By Order of the Ministry of Finance of the Russian Federation No. 89n, the concept of events after the reporting date was introduced. The accounting policy must define what these events are and how they are reflected in budget accounting. For example, this way:

Accounting and reporting data in the institution are formed taking into account the materiality of the facts of economic life that have had or may have an impact on the financial condition, cash flow or results of the operation of the institution and took place in the period between the reporting date and the date of signing the accounting (financial) statements for the reporting period. year. Such events are called events after the reporting date.

Reflection of events after the reporting date in the accounting and reporting of the institution is carried out according to the rules established in the application...).

– a working chart of accounts containing the applicable accounting accounts for maintaining synthetic and analytical accounting;

– methods for assessing certain types of property and liabilities;

– the procedure for recording events after the reporting date;

– the procedure for conducting an inventory of property and liabilities;

– document flow rules and technology for processing accounting information, including the procedure and timing for the transfer of primary (consolidated) accounting documents in accordance with the approved document flow schedule for reflection in accounting;

– forms of primary (consolidated) accounting documents used to document facts of economic life, accounting registers and other accounting documents for which the legislation of the Russian Federation does not establish mandatory forms for their preparation. At the same time, the document forms approved by the accounting entity must contain the mandatory details of the primary accounting document provided for by Instruction No. 157n;

– the procedure for organizing and ensuring (implementing) internal financial control by the accounting entity;

– other solutions necessary for organizing and maintaining accounting records.

The procedure for reflecting events after the reporting date in the budget accounting and reporting of an institution may be as follows:

The procedure for reflecting events after the reporting date in budget accounting and reporting of an institution

1. General Provisions

This procedure establishes the rules for reflecting events after the reporting date in the budgetary accounting and reporting of an institution.

2. The concept of an event after the reporting date

2.2. The date of signing of the reporting is considered to be the actual date of its signing by the head of the institution (the person authorized by him).

2.3. An event after the reporting date (a fact of economic life) is considered significant if, without knowledge of it by users of the statements, it is impossible to reliably assess the financial condition, cash flow or performance of the institution. The significance of an event after the reporting date is determined based on established reporting requirements.

3. Reflection of events after the reporting date in the budgetary accounting and reporting of the institution

During the reporting period, events after the reporting date are reflected in the registers of synthetic and analytical accounting in final turns before the date of signing the annual reports in the prescribed manner. Accounting data is reflected in the relevant reporting forms of the institution, taking into account events after the reporting date. Information about the reflection of events after the reporting date in the reporting period is disclosed in the text part of the explanatory note (form 0503160) (hereinafter referred to as the explanatory note).

3.3. If an event occurs after the reporting date that does not have a significant impact on the reporting figures, but is important for the reporting data of the next reporting period, such an event is reflected in the text part of the explanatory note and must include a brief description of the nature of the event after the reporting date and an assessment of its consequences in in monetary terms. If it is impossible to assess the consequences of an event after the reporting date in monetary terms, this is indicated in the explanatory note.

4. List of facts of economic life that are recognized as events after the reporting date

4.1. Events confirming the economic conditions existing at the reporting date in which the institution conducted its activities:

– declaring bankrupt, in accordance with the established procedure, a legal entity that is a debtor (creditor) of the institution;

– recognition in accordance with the established procedure as insolvent of an individual who is a debtor of the institution, or his death (death); recognition in the prescribed manner of the death of an individual to whom he has outstanding accounts payable;

– repayment (including partial repayment) by the debtor of the debt to the institution listed at the end of the reporting year;

– receipt from the insurance organization of materials to clarify the amount of insurance compensation, which was being negotiated as of the reporting date;

– discovery after the reporting date of a significant error in budget accounting or a violation of the legislation of the Russian Federation in the activities of the institution, which lead to distortion of reporting for the reporting period.

4.2. Events indicating the economic conditions in which the institution operates that have arisen after the reporting date:

– repayment of accounts payable at the end of the reporting year;

– making a decision on the reorganization of the institution;

– reconstruction or planned reconstruction; a fire, accident, natural disaster or other emergency that results in the destruction of a significant portion of the institution's assets.

Working chart of accounts

By virtue of the norms of paragraph 6 of Instruction No. 157n, the working chart of accounts is one of the annexes to the accounting policy of the institution and it must be brought into compliance with the current legislation of the Russian Federation.

The following amendments were made to the Unified Chart of Accounts:

– account 0 201 06 000 instead of “Letters of Credit” is now called “Institutional funds in special accounts in a credit institution”;

– a new off-balance sheet account was introduced – 31 “Shares at par value”.

By Order of the Ministry of Finance of the Russian Federation No. 89n, more changes were made to the working chart of accounts for budget accounting:

– account 0 201 20 000 “Cash in the institution’s accounts in a credit organization” became known as “Cash in an institution in a credit organization”;

– account 0 204 32 000 “The authorized capital of state (municipal) enterprises” became known as “Participation in the authorized capital of state (municipal) enterprises”;

– a new account has been introduced – 0 205 82 000 “Settlements for uncleared receipts”;

– account 0 209 00 000 “Calculations for property damage” is now called “Calculations for damage and other income”, accounts 0 209 30 000 “Calculations for compensation of costs”, 0 209 40 000 “Calculations for amounts of forced seizure” have been added to it;

– account 0 209 80 000 “Calculations for other damage” became known as “Calculations for other income” and was supplemented with account 0 209 83 000 “Calculations for other income”;

– new accounts have been introduced - 0 210 10 000 “Calculations for tax deductions for VAT”, 0 210 11 000 “Calculations for VAT on advances received”, 0 210 12 000 “Calculations for VAT for acquired material assets, works, services”;

– an account has been entered – 0 401 60 000 “Reserves for future expenses”;

– an account has been entered – 0 500 90 “Authorization for other upcoming years (outside the planning period)”;

– the name of the account 0 502 00 000 “Accepted Liabilities” was adjusted, which became known as “Liabilities”;

– account 0 502 00 000 was supplemented with accounts 0 502 07 000 “Accepted liabilities”, 0 502 09 000 “Deferred liabilities”;

– the name of account 0 504 00 000 was adjusted, which instead of “Estimated (planned) assignments” became called “Estimated (planned, forecast) assignments”;

– off-balance sheet accounting is supplemented with accounts 27 “Tangible assets issued for personal use to employees (employees)”, 30 “Calculations for the fulfillment of monetary obligations through third parties”.

Thus, the institution should bring the working chart of accounts, which is an annex to the institution’s accounting policies, into compliance with the provisions of the current edition of Instruction No. 157n.

Financial results

The “Financial Result” section of an institution often contains the following information:

Information on the formation of reserves for future expenses in the accounting policy can be reflected as follows:

– payment of vacation pay;

– uneven repairs of fixed assets.

The formation of a reserve for future expenses is carried out according to the rules given in the appendix... to the accounting policy.

Inventory accounting

We would like to draw the attention of readers to the reflection in this section of the accounting policy of information regarding the write-off of fuel (gasoline). Before Order No. 52n of the Ministry of Finance of the Russian Federation came into force, state (municipal) institutions used waybills for accounting and write-off of gasoline in the form approved by Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 No. 78. Order of the Ministry of Finance of the Russian Federation No. 52n does not contain any information regarding waybills, therefore, some experts in the field of budget accounting argue that waybills may not be kept in the institution, and it is enough to write off fuel on the basis of a correctly executed act on the write-off of inventories (f. 0504230). At the same time, in relation to institutions included in the system of law enforcement ministries and departments, departmental regulations are developed and approved, which are mandatory for application. For example, Order of the Minister of Defense of the Russian Federation dated March 28, 2008 No. 139 “On the forms of documents used in the financial and economic activities of the Armed Forces of the Russian Federation” establishes that in military units the documents for accounting for fuels and lubricants are:

– waybills (f. 6002208 and (or) f. 6002209);

– flight sheets (flight tasks) (form 6002229 and (or) form 6002235);

– unit work sheets (form 6002210);

– in established cases – transcripts about the consumption of oils, lubricants and special liquids (form 6002232), transcripts about the consumption of coolant (form 6002233);

– transcripts of fuel and lubricant consumption (f. 6002234).

Accounting for the use of passenger cars of military units supporting the activities of the main command of a branch of the Armed Forces, a military district, a fleet, a branch of the Armed Forces is kept in passenger car waybills (f. 6002208).

Accounting for the use of automotive equipment of military units is carried out in waybills (form according to OKUD 6002209).

If there is no such departmental document, the accounting policy indicates the document where the waybills will be recorded. For example:

Settlements with debtors and creditors

Information on accounting and write-off of receivables and payables in an institution in the accounting policy can be reflected as follows:

Analytical accounting of settlements with suppliers (contractors) is carried out by creditors. Accounts receivable and payable, the statute of limitations for which has expired, are written off to the financial result of the institution after three years based on the inventory data.

Debt written off the balance sheet is reflected in off-balance sheet accounts:

– 04 “Debt of insolvent debtors” - during the period of possible renewal, in accordance with the legislation of the Russian Federation, of the debt collection procedure, including in the event of a change in the property status of the debtors, or until the receipt of funds within the specified period for repayment of the debt of insolvent debtors, until the execution (termination) of the debt in any other way that does not contradict the legislation of the Russian Federation;

– 20 “Debt not claimed by creditors” – during the limitation period (three years).

Debt is written off from off-balance sheet accounting based on the results of a debt inventory based on a decision of the institution's inventory commission.

Uncollectible receivables are written off from the balance sheet based on the results of the inventory. The grounds for write-off are:

– documents that are the basis for writing off accounts receivable (acts of liquidation of the institution).

Accounts payable that are not claimed by creditors are written off from the balance sheet based on inventory results. The basis for write-off is:

– manager’s decision (order) to write off this debt;

– an explanatory note about the reason for the formation of debt;

– inventory list of settlements with buyers, suppliers and other debtors and creditors (f. 0504089);

– documents that are the basis for writing off accounts payable (decisions, orders of judicial authorities, other documents).

* * *

Federal Law of December 6, 2011 No. 402-FZ “On Accounting”.

Instructions for the application of the Unified Chart of Accounts 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 the Russian Federation dated December 1, 2010 No. 157n.