Acceptance of obligations in a budgetary institution 1c. Budgetary and monetary obligations in government institutions

Accounting for obligations in budgetary institutions in 1C is carried out in accordance with regulations governing this type of accounting. Let's consider the specifics of using this popular accounting program.

Accounting for liabilities in budgetary institutions: main accounting accounts

The 1C program is a convenient accounting automation tool. Government institutions can use a special version of this solution - “Accounting of a state institution”, which is adapted to the requirements of regulations governing accounting in organizations of the budgetary system, namely orders of the Ministry of Finance of the Russian Federation:

dated December 1, 2010 No. 157n (establishes a common list of accounting accounts for all institutions);
dated 06.12.2010 No. 162n (establishes a list of accounting accounts for government institutions - based on the list by order No. 157n);
dated December 16, 2010 No. 174n (establishes a list of accounts for budgetary institutions);
dated December 23, 2010 No. 183n (establishes a list of accounts for autonomous institutions).

Accordingly, all accounts that are approved by these regulatory legal acts are included in the basic 1C solution. Moreover, depending on the settings that are specified when starting to use the program, a certain selection of accounts for a specific type of institution is automatically selected.

The main accounting accounts that are used by budget system institutions to make entries on obligations:

0 501 00 000 - “Limits on budgetary obligations” (used only by government agencies);
0 502 00 000 - “Accepted obligations” (used by all types of state and municipal institutions - autonomous, budgetary and government);
0 502 01 000 - “Accepted budgetary obligations” (used by all types of institutions);
0 502 02 000 - “Accepted monetary obligations” (used by all institutions);
0 504 00 000 - “Estimate assignments” (used by all institutions);
0 506 00 000 - “Right to assume obligations” (used by all institutions);
0 507 00 000 - “Approved amount of financing” (used by budgetary and autonomous institutions);
0 508 00 000 - “Provision received” (used by budgetary and autonomous institutions).

Let's consider a number of practical nuances that characterize the use of the 1C program to reflect transactions related to the obligations of budgetary institutions.

Commitment

The institution’s direct acceptance of obligations can be reflected in the 1C program using the document “Accepted Monetary Obligation”. A document reflecting in the register a record of the acceptance of acquisitions for accounting can be generated using templates offered to the user that correspond to specific grounds for the occurrence of an obligation - for example, “Purchase of fixed assets” or “Payroll.”

When entering data about operations, you can use the 1C program function “Input based on”. It involves creating one document based on the data of another (allows you not to enter the same information into the program several times). For example, having created a document for the acquisition (capitalization) of inventory items (indicating in it all the information about a specific acquisition), you can use the “Create based on” button located in the same document. If you click on it, you can select the “Accepted monetary obligation” option from the drop-down list. After this, 1C will automatically generate (based on the information provided in the source document) a new document that will reflect the fact of acceptance of obligations.

In turn, using a document that reflects the fact of accepting obligations, you can generate a document containing information about the posting of certain values.

If you select any of the templates, then the main part of the details in the accounting register will be entered by the program automatically - including postings using correspondence from the accounts that we discussed above.

For example, the fact that an institution has accepted an obligation to pay for work and services may be reflected in correspondence:

Dt 1 501 13 226 (this account is derived from account 0 501 00 000 and reflects the fact that the institution has accepted obligations to pay for work and services within the limit for the current financial year);
Kt 1 502 11 226 (this account is derived from account 0 502 01 000 and reflects the fact that the institution has accepted its own budgetary obligations to pay for work and services for the current financial year).

IMPORTANT! When registering an obligation represented by an advance payment, the “Create on the basis” function will not be available for documents for the receipt of goods (services), since there will be no corresponding capitalization document. As a rule, when making advance payments to a counterparty, manual entry of details into a document in 1C is used, which registers the fact of the occurrence of a monetary obligation.

Analytical accounting

The next notable feature of 1C is the implementation of analytical accounting for obligations. The program allows you to maintain this accounting using the following analytics:

assumed obligations;
types of expenses;
personal accounts;
types of financial support.

Accounting according to the first analytics involves reflecting in 1C information about the grounds for the institution’s acceptance of an obligation. For example, the binding basis will be the contract under which the obligation was accepted. The corresponding agreements are registered in a separate 1C directory - “Agreements”. They must subsequently be selected from the appropriate directory when entering a document related to a specific contract.

As a type of economic classification, the code most often chosen is from the list of KOSGU (in the case of autonomous institutions - an internal code generated in accordance with local standards). All relevant codes must be included in the database of the accounting program in question.

Personal account analytics involves reflecting in 1C registers specific sections of the personal account, which takes into account the obligation accepted by the institution.

The type of financial security is selected according to the list given in clause 21 of the instructions under order No. 157n. In this case, codes indicating the type of financial support can be selected from directories included in the 1C database.

Reflection of transactions in logs

Documentation of transactions related to obligations must be carried out in special journals - authorization, as well as accounting for accepted obligations (paragraphs 317, 320 of the instructions under order No. 157n). The 1C program implements the ability to create appropriate registers.

In the case of an authorization log, 1C allows you to generate the corresponding accounting document:

based on the primary data used by the institution;
with the correct application of accounts reflecting the procedures for authorizing obligations.

Regarding the log of accepted obligations, 1C allows you to create it indicating:

grounds for accepting a budget commitment;
value of the obligation;
the date of registration of the obligation or its deregistration.

IMPORTANT! If the volume of obligations already accepted by the institution changes, then in order to reflect the corresponding change in the accounting registers, it is necessary to create a new document “Accepted monetary obligation” (for convenience, you can copy the original one). Moreover, if the original obligation increases, then a new document is created for the positive difference between the original and changed obligation; and if the obligation decreases, then in this document a similar difference must be reflected with a “-” sign.

The capabilities of the 1C program in the version adapted for accounting in state and municipal institutions are, of course, not limited to the options we have considered. In total, the program provides the ability to use more than 170 types of various accounting documents, through which the user can reflect about 1,000 types of business transactions in accounting registers. For each of them, correspondence of accounting accounts is recorded, assignment to one or another class of operations is established based on analytical grounds, and the data that is necessary for the formation of a primary account is determined.

Results

The 1C program, in a version adapted for accounting by state and municipal institutions, allows you to effectively record the obligations of the institution using the required accounts, correspondence, as well as the analytical distribution of registers. The program has all the necessary tools to ensure compliance with the accounting of the institution’s obligations with the requirements of Order No. 157n, as well as regulations corresponding to it.

You can familiarize yourself with other features of the 1C program in the articles:

federal budget funds

7. Registration of a budget obligation and making changes to the registered budget obligation is carried out in accordance with the Information on the budget obligation, generated on the basis of the documents provided in column 2 of the List of documents on the basis of which budget obligations of recipients of federal budget funds arise, and documents , confirming the occurrence of monetary obligations of recipients of federal budget funds, in accordance with Appendix No. 4.1 to the Procedure (hereinafter referred to as the basis documents, the List).

8. Information on budget obligations arising on the basis of the supporting documents provided for in paragraphs 1 and column 2 of the List (hereinafter referred to as accepted budget obligations) is formed:

no later than three working days before the day of sending the notice of procurement in the form of an electronic document for placement in the unified information system in the field of procurement and the information contained in the Information on the budget obligation must correspond to the similar information contained in the specified notice;

simultaneously with the generation of information sent for approval to the Federal Treasury in accordance with paragraph two of clause 6 of the Procedure for interaction of the Federal Treasury with the subjects of control specified in clauses 3 and 6 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" goods, works, services to meet state and municipal needs", approved by order of the Ministry of Finance of the Russian Federation dated July 4, 2016 N 104n (registered by the Ministry of Justice of the Russian Federation on September 16, 2016, registration N 43683), and the information contained in the Information about the budget obligation must correspond to similar information contained in the specified information.

Information on budget obligations arising on the basis of the supporting documents provided for in paragraphs 3 - column 2 of the List (hereinafter referred to as accepted budget obligations) is formed:

(see text in the previous edition)

recipient of federal budget funds:

paragraphs 3 and column 2 of the List and not containing information constituting a state secret - no later than three working days from the date of conclusion of the state contract, agreement specified in the named paragraphs of column 2 of the List;

(see text in the previous edition)

in terms of accepted budgetary obligations that arose on the basis of the supporting documents provided for in paragraphs 3 - column 2 of the List containing information constituting a state secret - no later than six working days from the date of their conclusion;

In terms of accepted budget obligations that arose on the basis of the supporting documents provided for in paragraph 10 of Column 2 of the List - no later than three working days from the date of notification of the limits of budget obligations for the acceptance and fulfillment by the recipient of federal budget funds of budget obligations that arose on the basis of the order on the staffing table with the calculation of the annual wage fund (another document confirming the occurrence of a budget obligation, containing the calculation of the annual volume of wages (salary, salary), within the limits of the established limits of budget obligations for the relevant purposes;

(see text in the previous edition)

by the Federal Treasury:

in terms of accepted budgetary obligations that arose on the basis of the basis documents provided for in paragraph 5 - column 2 of the List, simultaneously with the inclusion of information about this basis document in the register of agreements specified in paragraph 5 of column 2 of the List, with the exception of the basis documents containing information , constituting a state secret, Information on budgetary obligations for which is formed by the recipient of federal budget funds;

In terms of accepted budget obligations that arose on the basis of the supporting documents provided for in paragraph 13 of column 2 of the List, simultaneously with the formation of Information on monetary obligations for this budget obligation in accordance with the provisions provided for in paragraphs 25 and the Procedure.

(see text in the previous edition)

The formation of Information on budget obligations arising on the basis of the supporting documents provided for in paragraph 13 of Column 2 of the List is carried out by the Federal Treasury after checking the presence of a type of budget obligation in the payment document submitted by the recipient of federal budget funds.

(see text in the previous edition)

10. Information about the budget obligation arising on the basis of the basis document provided for in paragraph 4 of Column 2 of the List is sent to the Federal Treasury with a copy of the agreement (document on amendments to the agreement) attached, in the form of an electronic copy of the document on paper, created through a scan of it, or a copy of an electronic document confirmed by the electronic signature of a person who has the right to act on behalf of the recipient of federal budget funds, with the exception of Information on the budget obligation containing information constituting a state secret.

(see text in the previous edition)

When sending information about a budget obligation arising on the basis of the basis document provided for in paragraph 10 of Column 2 of the List to the Federal Treasury body, a copy of the specified basis document is not submitted to the Federal Treasury body.

11. To make changes to a registered budget obligation, Information on the budget obligation is generated indicating the accounting number of the budget obligation to which the change is being made.

(see text in the previous edition)

12. If changes are made to the budget obligation without making changes to the basis document, the basis document is not resubmitted to the Federal Treasury.

(see text in the previous edition)

13. Registration of budget obligations (introduction of changes to registered budget obligations) arising from the basis documents provided for in paragraphs 1 - column 2 of the List is carried out by the Federal Treasury body based on the results of an audit conducted in accordance with this paragraph, within:

(see text in the previous edition)

no later than the next working day from the date of formation by the Federal Treasury body of Information on budgetary obligations arising on the basis of the supporting documents provided for in paragraphs 5 and column 2 of the List.

To register a budget obligation (to make changes to a registered budget obligation), the Federal Treasury authority checks the Information on the budget obligation that arose on the basis of the supporting documents provided for in paragraphs 1 - column 2 of the List, for:

compliance of the information on the budget obligation specified in the Information on the budget obligation with the basis documents to be submitted by recipients of federal budget funds to the Federal Treasury for registration of budget obligations in accordance with the Procedure or inclusion in the prescribed manner in the register of contracts specified in paragraph 3 column 2 of the List (with the exception of Information on the budget obligation containing information constituting a state secret);

(see text in the previous edition)

compliance of the information on the budget obligation specified in the Information on the budget obligation with the composition of the information to be included in the Information on the budget obligation in accordance with Appendix No. 1 to the Procedure;

compliance with the rules for the formation of Information on the budget obligation established by this chapter and Appendix No. 1 to the Procedure;

Not exceeding the amount of the budget obligation according to the relevant classification codes of federal budget expenditures over the amount of unused budget allocations for the fulfillment of public regulatory obligations or limits of budget obligations (hereinafter referred to as the limits of budget obligations) reflected in the personal account of the recipient of budget funds or in the personal account for accounting for transactions under delegated powers recipient of budget funds opened in the prescribed manner with the Federal Treasury (hereinafter referred to as the corresponding personal account of the recipient of budget funds), separately for the current financial year, for the first and second year of the planning period;

(see text in the previous edition)

not exceeding the amount of the budget obligation, recalculated by the Federal Treasury into the currency of the Russian Federation in accordance with paragraph 17 of the Procedure, over the amount of unused limits of budget obligations in the case of registration of the accepted budget obligation in foreign currency;

compliance of the subject of the budget obligation specified in the Information on the budget obligation, the basis document, with the code of the type (codes of types) of expenses of the classification of federal budget expenditures, specified in the Information on the budget obligation, the basis document.

(see text in the previous edition)

In the event that Information on a budget obligation is generated by the Federal Treasury when registering a budget obligation (making changes to the registered budget obligation), the check provided for in paragraphs eight and nine of this paragraph is carried out.

(see text in the previous edition)

14. If Information on the budget obligation is submitted to the Federal Treasury body on paper, in addition to the verification provided for in paragraph 13 of the Procedure, the Information on the budget obligation is also checked for:

the absence of corrections in the submitted Information on the budget obligation that do not meet the requirements established by the Procedure, or are not certified in the manner established by the Procedure;

(see text in the previous edition)

15. When checking the Information on the budget obligation according to the basis document concluded (adopted) for the purpose of implementing the federal targeted investment program (hereinafter referred to as the FAIP), and according to the basis document concluded (adopted) for the purpose of implementing measures to create, taking into account the experimental operation, development, modernization, operation of state information systems and information and communication infrastructure, as well as on the use of information and communication technologies of informatization (hereinafter referred to as informatization measures), the Federal Treasury body additionally checks the information contained in the Information on the budget obligation for its compliance data on capital construction projects, real estate, events (enlarged investment projects) included in the FAIP, and information on the limits of budget obligations in terms of informatization activities for the financial year and planning period (hereinafter referred to as data on FAIP objects, information on informatization activities ), communicated to the bodies of the Federal Treasury in accordance with the Procedure for drawing up and maintaining a consolidated budget list of the federal budget and budget lists of the main managers of federal budget funds (chief administrators of sources of financing the federal budget deficit), approved by order of the Ministry of Finance of the Russian Federation dated November 30, 2015 N 187n (registered with the Ministry of Justice of the Russian Federation on December 8, 2015, registration N 39996), as amended by orders of the Ministry of Finance of the Russian Federation dated June 9, 2016 N 80n (registered with the Ministry of Justice of the Russian Federation on June 16, 2016, registration N 42552), dated July 7, 2016 N 109n (registered with the Ministry of Justice of the Russian Federation on July 13, 2016, registration N 42835), dated December 2, 2016 N 223n (registered with the Ministry of Justice of the Russian Federation on December 9, 2016 , registration N 44625), dated March 6, 2017 N 31n (registered with the Ministry of Justice of the Russian Federation on March 17, 2017, registration N 46001) and dated July 24, 2017 N 118n (registered with the Ministry of Justice of the Russian Federation on August 10, 2017 city, registration N 47735) (hereinafter - the Procedure for drawing up and maintaining a consolidated budget list of the federal budget), in part:

(see text in the previous edition)

not exceeding the amount of the budget obligation specified in the Information on the budget obligation, taking into account the previously registered budget obligations of the recipient of federal budget funds according to the corresponding code for the classification of federal budget expenditures and the FAIP object (informatization measures), the limits of the budget obligations of the recipient of federal budget funds specified in data on FAIP objects (information on informatization activities) according to the corresponding code for the classification of federal budget expenditures and on the FAIP object (information activities);

availability of information specified in the Information on the budget obligation, according to the classification code of federal budget expenditures and the unique code assigned to the FAIP object (informatization event) (hereinafter, respectively, the FAIP object code, informatization event code), corresponding to similar information specified in the data on FAIP objects (information on informatization activities) by recipient of federal budget funds;

(see text in the previous edition)

Checking the compliance of the information contained in the Information on the budget obligation under the basis document concluded (adopted) for the purpose of implementing the FAIP, submitted to the Federal Treasury, with data on the objects of the FAIP is not carried out in terms of:

the name of the recipient of federal budget funds (state customer), if the budget obligation arose from a foundation document concluded (adopted) for the purpose of implementing measures to provide housing for certain categories of citizens on the grounds provided for by the legislation of the Russian Federation;

the name of the recipient of federal budget funds (state customer), the name of the FAIP object and the code of the FAIP object, if the budget obligation arose from the basis document concluded (adopted) for the purpose of implementing measures included in the state defense order (including measures for the construction and acquisition housing for military personnel and certain categories of citizens on the grounds provided for by the legislation of the Russian Federation, information about which constitutes a state secret), indicated in the data on FAIP facilities in one line without detailing the FAIP facilities and the main managers of federal budget funds;

(see text in the previous edition)

the name of the recipient of federal budget funds (state customer), if the budget obligation arose from the basis document specified in paragraph 5 of column 2 of the List.

16. In case of a positive result of checking the Information on the budget obligation, the basis document for compliance with the requirements provided for in clauses 13 - Procedure, the Federal Treasury authority assigns an accounting number to the budget obligation (makes changes to the previously registered budget obligation) and no later than one business day from the date of the said verification of the Information on the budget obligation, the basis document, sends to the recipient of federal budget funds a notice of registration (change) of the budget obligation, containing information about the accounting number of the budget obligation and the date of registration (change) of the budget obligation, as well as number of the register entry in the register of agreements, register of contracts (hereinafter referred to as the Notice of Budget Obligation).

(see text in the previous edition)

A notice of budget obligation is sent to the recipient of federal budget funds by the Federal Treasury:

in the information system in the form of an electronic document signed with the electronic signature of a person authorized to act on behalf of the Federal Treasury body - in relation to Information on the budget obligation presented in the form of an electronic document, as well as Information on the budget obligation arising on the basis of the basis documents indicated in paragraphs 5 and column 2 of the List;

(see text in the previous edition)

on paper in accordance with Appendix No. 11 to the Procedure (form code according to OKUD 0506105) - in relation to Information on the budget obligation presented on paper.

A notice of budget obligation, generated on paper, is signed by a person authorized to act on behalf of the Federal Treasury.

The accounting number of the budget obligation is unique and cannot be changed, including when individual details of the budget obligation are changed.

The accounting number of the budget obligation has the following structure, consisting of nineteen digits:

from 1 to 8 categories - a unique code of the recipient of federal budget funds according to the register of participants in the budget process, as well as legal entities that are not participants in the budget process (hereinafter referred to as the Consolidated Register);

9 and 10 digits - the last two digits of the year in which the budget obligation was registered;

from 11 to 19 categories - a unique number of the budget obligation assigned by the Federal Treasury within one calendar year.

17. One registered budget obligation may contain several classification codes for federal budget expenditures and FAIP object codes (codes for informatization measures) (if any).

(see text in the previous edition)

A budget obligation accepted by the recipient of federal budget funds in foreign currency is taken into account by the Federal Treasury in the amount of the ruble equivalent of the budget obligation, calculated at the exchange rate of the Central Bank of the Russian Federation established on the day of conclusion (acceptance) of the basis document.

If the recipient of federal budget funds makes changes to the budget obligation in foreign currency, the amount of the changed budget obligation is recalculated by the Federal Treasury at the foreign exchange rate in relation to the currency of the Russian Federation on the date of conclusion (acceptance) of the corresponding change in the basis document established by the Central Bank of the Russian Federation .

According to the requirements of clause 308 of Instruction No. 157n accounting objects, transactions with which are subject to reflection in the accounts of the Unified Chart of Accounts, in particular, are:

the amount of indicators for income (receipts) and expenses (payments) approved by the FCD plan of the institution,
obligations assumed by institutions (monetary obligations).

On accounts 500.xx “Authorization of expenses of an economic entity”, analytical groups of a synthetic account of accounting objects are used, formed by financial periods:

10 “Sanction for the current financial year”,
20 “Sanction for the first year following the current (next financial year)”,
30 “Authorization for the second year following the current one (the first year following the next one)”,
40 “Authorization for the second year following the next one”,
90 “Authorization for other subsequent years (outside the planning period).”

Operations for authorizing obligations assumed in the current financial year are formed taking into account the obligations (monetary obligations) accepted and unfulfilled by the institution in the previous financial year.

Changes in the amounts approved by the institution's FCD plan for income (receipts) and expenses (payments) and in the obligations assumed by the institutions (monetary obligations) are reflected by correspondence on the corresponding accounts 500.xx:

when approving an increase in indicators - with a “plus” sign,
when approving a decrease in indicators - with a minus sign.

At the end of the current financial year, the indicators for the corresponding accounts of approved estimated (planned) assignments and obligations (analytical group 10) are not transferred to the next year. In accordance with the requirements of paragraph. 1 clause 310 of Instruction No. 157n, transactions for authorizing obligations based on an inventory of settlements must be formed again in the current financial year, taking into account the balance of obligations accepted and not fulfilled by the institution (monetary obligations).

Indicators for the corresponding expense authorization accounts generated in the reporting financial year for the first, second years following the current (next) financial year are subject to transfer to the first working day of the current financial year:

indicators for authorization of the first year following the current one (the next financial year) - to the authorization accounts of the current financial year,
indicators for the authorization of the second year following the current one (the first year following the reporting year) - to the authorization accounts of the first year following the current one (the next financial year),
indicators for the authorization of the second year following the next one - to the authorization accounts of the second year following the current one (the first year following the next one).

After transferring the authorization indicators, the data of the analytical accounts for authorizing expenses of the second year following the next year (analytical group 40) are reset to zero.

Accounting for authorization transactions is carried out in the Journal for authorization transactions on the basis of primary documents (accounting documents) established by the institution, reflecting correspondence on the corresponding accounts for authorization of budget expenditures (clause 314 of Instruction No. 157n).

Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological instructions for their application" provides for the form of the Obligation Register (form code 0504064).

The journal (f. 0504064) is used by the institution to record liabilities (monetary obligations) of the current financial year.

The Journal (f. 0504064) indicates:

basis for accepting an obligation (monetary obligations) (name, number and date of the document),
accounting account number,
amount (in rubles, in foreign currency),
date of registration of the obligation (monetary obligation),
date of deregistration.

At the end of the current financial year, if there are unfulfilled obligations (monetary obligations) in the next financial year, they must be taken into account (re-registered) when opening the Journal (form 0504064) for the next financial year in the amount planned for execution.

According to Appendix No. 5 to the order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n, the form of the corresponding Journal (f. 0504064) is advisory in nature, while

the institution has the right to enter additional details and indicators into the accounting registers, change the location and order of both regulated and additionally added details,
Removing individual details from the forms of primary accounting documents and accounting registers approved by Order No. 52n is not allowed.

As part of the accounting policy for transactions authorizing expenses, the institution must approve:

the procedure for document flow, including when accepting and fulfilling monetary obligations,
forms and procedure for using primary accounting documents and accounting registers, the forms of which are not unified,
additional details (if necessary) entered into the forms of unified primary documents and accounting registers,
the procedure for printing electronic forms of documents and registers on paper,
the procedure for storing and providing electronic primary and summary documents, accounting registers,
the procedure for creating accounting registers on computer media in the form of an electronic document (register) containing an electronic digital signature (if technically possible).

If an institution decides to use additional accounting registers in terms of systematizing transactions for authorizing expenses, their form must be developed in accordance with the requirements of clause 11 of Instruction No. 157n, according to which non-unified register forms must contain the following mandatory details:

register name,
name of the accounting entity that compiled the register,
the start and end date of maintaining the register and (or) the period for which the register was compiled,
chronological and (or) systematic grouping of accounting objects,
the value of monetary and (or) natural measurement of accounting objects indicating the unit of measurement,
names of positions of persons responsible for maintaining the register,
signatures of the persons responsible for maintaining the register, indicating their surnames and initials or other details necessary to identify these persons.

Accounting for accepted obligations in PP 1C: Accounting of a public institution 8, ed. 2.0.

Obligations of the institution - stipulated by law, other regulatory legal act, treaty or agreement, the obligation of a budgetary institution, autonomous institution, to provide the institution’s funds in the relevant year to an individual or legal entity, other public legal entity, subject of international law.

Table 1

Fact of economic life	Document basis for accepting the obligation
1. Supply of goods, works, services.	A signed and sealed agreement, government contract, municipal contract.
2. Salaries and accruals for wage payments.
3. Issuance of funds for reporting.
4. Taxes, fees, duties, penalties, fines, and other payments.	Accounting certificate, writ of execution, court order, tax registers, other primary documents.

table 2

To store a list of agreements, state and municipal contracts, as well as other grounds for the occurrence of obligations (writs of execution, orders of the manager, etc.), the reference book “Contracts and other grounds for the occurrence of obligations” is intended. The directory can be opened via the corresponding link in the navigation panel of the “Planning and Authorization” section (Fig. 1). The directory provides the ability to quickly select by the details “Organization”, “Counterparty” and “Relevance”.

For contracts with suppliers, the “Contract type” attribute must be set to “With supplier”. In addition, we recommend that for this type of contract you set the “Accounting for the subject of the contract” flag to correctly generate the “Procurement Register” report (Fig. 2).

The “Type of obligation” attribute is an element of the “Types of primary documents” directory, which is filled in manually by the user. When the “Control of filling out the working name” flag is set, the name of the contract is generated automatically based on the data entered in the fields “Type of obligation”, “from:” and “No”. The flag “Concluded based on the results of competitive procedures” is set if the obligation is accepted through competitive procedures (will be discussed in section 5. Accounting for obligations accepted through competitive procedures in PP 1C: Accounting of a state institution 8, rev. 2.0.).

To register in the program the very fact of accepting the obligations of an institution, the document “Registration of obligations and information under contracts” is intended. The document can be entered from the contract card using the “Create based on” button (Fig. 3).

The completed document “Registration of obligations and information under contracts” is presented in Fig. 4. On the “Extra-budgetary funds” tab, you should indicate a list of goods, works, services with a breakdown by budget classification codes that must be supplied according to this agreement. The purpose of the “Including unconditionally” variable will be explained by us in the section “Accounting for monetary obligations in PP 1C: Accounting of a government institution 8, ed. 2.0"

The accounting records of the document are presented in Fig. 5.

Please note that from a correctly filled out and posted document “Registration of obligations and information under contracts”, it will subsequently be possible to enter the document “Receipt of Ministry of Health” for the capitalization of material reserves received by the institution (Fig. 6).

In case of acceptance of all other obligations (except for the supply of goods, works, services), it is recommended to fill out the agreement card as shown in Fig. 7, selecting the value “Other basis of obligation” in the “Type of agreement” attribute. The composition of the contract card details changes, in particular, the details “Counterparty”, “Counterparty Account” and others become unavailable.

The document “Registration of obligations and information under contracts” entered on the basis of other grounds for the occurrence of obligations will look as shown in Fig. 8, in particular, in the tabular part of the document there will be no column “Nomenclature”.

If the “Contract type” attribute is set to “With supplier”, from the document journal “Registration of obligations and information under contracts”, using the “Print” button, you can print “Information on the budget obligation f.0506101” (Fig. 9).

Accounting for obligations assumed through competitive procedures in PP 1C: Accounting of a public institution 8, ed. 2.0.

Accepted obligations - stipulated by law, other regulatory legal acts, the obligations of the government body (state bodies), local government bodies, state (municipal) institutions to provide, using competitive methods for identifying suppliers (contractors, performers) (competitions, auctions, request for quotations, request proposals), in the relevant financial year, funds from the relevant budget. The amounts of obligations assumed are determined on the basis of notices of procurement using competitive methods for identifying suppliers (contractors, performers) (competitions, auctions, request for quotations, request for proposals), posted in a unified information system, in the amount of the initial (maximum) contract price.

Table 3

To register in the program the fact of placing an order for the supply of goods, works, services, the contract card must be filled out as shown in Fig. 10, i.e. for the type of contract “With a supplier” it is necessary to set the flags “Accounting for the subject of the contract” and “Concluded based on the results of competitive procedures”. At this stage of work, the details “Counterparty” and “Counterparty Account” become unavailable, since the supplier is not yet known.

The document “Registration of obligations and information under contracts” entered on the basis of the contract card is presented in Fig. 11.

The accounting records of the document are presented in Fig. 12.

Figure 13 shows the completed regulated report f.0503738 “Report on the institution’s obligations” (link “1C-reporting” on the navigation panel of the “Accounting and reporting” section).

After the state (municipal) contract has been concluded, you must return to the contract card, set the “Competitive procedures completed” flag, set the switch to the “Conclusion of the contract” position, and also indicate the supplier in the “Counterparty” field, indicate the date and number of the state (municipal) contract (Fig. 14).

For the correct generation of the “Register of Contracts” report (link “Planning and Authorization Reports” on the navigation panel of the “Planning and Authorization” section) and a printed form of Information about the concluded contract in accordance with the Procedure approved by Order of the Federal Treasury dated November 28, 2014 N 18n in contract card, you must additionally fill out the “Characteristics” tab, which contains additional information about the state (municipal) contract (Fig. 15).

Based on the contract card edited in this way, it is necessary to enter another document “Registration of obligations and information under contracts” (Fig. 16). In our example, the final contract price is 50,000 rubles. less than the original price. The total contract amount must be entered manually in the “Total:” column; the amount in the “Changes” column will be calculated automatically. The column “Before changes:” cannot be edited.

On the “Additional” tab of the document “Registration of obligations and information under contracts”, you can fill out a number of additional information about the state (municipal) contract to correctly generate a printed form of Information about the concluded contract in accordance with the Procedure approved by Order of the Federal Treasury dated November 28, 2014 N 18n ( Fig.17).

The accounting records of the document are presented in Fig. 18.

Report f.0503738 “Report on the institution’s obligations” will have the following form (link “1C-reporting” on the navigation panel of the “Accounting and reporting” section) (Fig. 19).

Comment. In column 6 “Accepted obligations - Total” the amount is 500,000 rubles. in our example, it consists of the total contract amount of 450,000 rubles. and a concluded agreement with a single supplier in the amount of 50,000 rubles, discussed above.

From the document journal “Registration of obligations and information under contracts”, by clicking the “Print” button, you can print “Information about the contract (order 18n)” (Fig. 20).

Let’s generate a report “Summary data on the execution of the FCD plan” (link “Planning and authorization reports” on the navigation panel of the “Planning and authorization” section) (Fig. 21).

Let’s generate a report “Results of competitive procedures” (link “Planning and authorization reports” on the navigation panel of the “Planning and authorization” section) (Fig. 22).

Accounting for monetary obligations in PP 1C: Accounting of a public institution 8, ed. 2.0.

Monetary obligations are the obligation of an institution to pay certain funds to the budget, an individual or a legal entity 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 legislation of the Russian Federation, another legal act, the terms of a contract or agreement .

The grounds for accepting a monetary obligation are:

when delivering goods - a delivery note and (or) an acceptance certificate, and (or) an invoice,
when performing work, providing services - an act of completed work (services) and (or) an invoice, and (or) an invoice,
writ of execution (writ of execution, court order),
other documents confirming the occurrence of monetary obligations provided for by federal laws, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation and legal acts of the Ministry of Finance of the Russian Federation.

Obligations related to ensuring the performance of the functions of budgetary institutions - accountable funds, wages, contributions to compulsory social, medical and pension insurance, taxes - do not require a basis document.

Monetary obligations for advance payments arise from the terms of the agreement, state (municipal) contract.

When making settlements with accountable persons, monetary obligations are taken into account on the basis of written statements of the accountable person approved by the manager, with further adjustment to the amount of expenses incurred according to the advance report accepted and approved by the manager.

Table 4

Fact of economic life	Document basis for accepting a monetary obligation
1. Supply of goods, performance of work, provision of services.	Invoice, delivery note, acceptance certificate, work completion certificate, invoice.
2. Salaries and accruals for wage payments.	Pay slips, orders from managers, tax registers.
3. Taxes, fees, duties, contributions, other payments, penalties.	Accounting certificate, writ of execution, court order, tax registers.
4. Issuance of funds for reporting.	A written application from the employee for reporting, approved by the manager. Based on the advance report approved by the manager, the accepted obligation must be adjusted to the amount of the overexpenditure issued or the returned balance.
5. Advances to counterparties.	Agreement, state (municipal) contract providing for an advance payment.

Table 5

In the 1C program: Public Institution Accounting 8, ed. 2.0 accounting transactions for the acceptance of monetary obligations are included in the documents for the posting of goods, works, services, payroll, i.e. in the documents “Receipt of MH”, “Receipt of fixed assets, intangible assets, legal acts”, “Receipt of services, works”, “Reflection” salaries in accounting."

Note that the document “Receipt of MH” can be entered on the basis of the document “Registration of obligations and information under contracts” by clicking the “Enter based on” button (Fig. 25).

In order for the document “Ministry of Health Receipt” to make accounting entries for accepting a monetary obligation, on the “Accounting transaction” tab of the document, you must set the “Accept monetary obligation” flag and indicate the section of the personal account of a budgetary institution or a separate personal account of a budgetary institution (Fig. 26).

The accounting records of the document are presented in Fig. 27.

Monetary obligations are accepted in the same way in the case of documents “Receipt of fixed assets, intangible assets, legal acts”, “Receipt of services, works”, “Reflection of wages in accounting”. Please note that in the above documents, when selecting the standard transaction “Receipt from accountable persons”, it is not possible to create accounting records for accepting monetary obligations.

When transferring accountable amounts, accounting records for accepting a monetary obligation are formed by the document “Application for advance payment”, located on the navigation panel of the “Cash” section.

Let us remind you that at the moment the manager signs the application of the accountable person for release to the account, it is necessary to register the accepted obligation with the document “Registration of obligations and information under contracts” (see above). In the “Obligation” field of the “Application for advance payment” document, it is necessary to indicate the same element of the directory “Agreements and other grounds for the emergence of obligations” that was indicated in the “Agreement” field of the document “Registration of obligations and information under agreements” for the correct formation of a regulated register Liability register f.0504064.

The completed document “Application for advance payment” is presented in Fig. 28.

The accounting records of the document are presented in Fig. 29.

Based on the completed and posted document “Application for advance payment”, you can enter the document “Advance report” (Fig. 30).

Figure 31 shows the “Spent” tab of the “Advance report” document, with which the accountable person reported for an amount less than that indicated in the application.

The accounting records of the document are presented in Fig. 32. Please note that the program automatically reduced the amount of the accepted monetary obligation by the balance of the accountable amount not spent by the accountable person. A posting for adjusting an accepted monetary obligation will be generated by the “Advance Report” document only if it is entered on the basis of the “Application for Advance Issue” document.

Please note that the accepted commitment will need to be adjusted manually. To do this, based on the document “Registration of obligations and information under contracts”, it is necessary to enter a new copy of a document of the same type and edit it as shown in Fig. 33.

In the “Total:” column, the amount of the advance report must be entered manually; the amount in the “Changes” column will be calculated automatically. The column “Before changes:” cannot be edited. The accounting records of the document are presented in Fig. 34.

In the case where an agreement (state, municipal contract) provides for an advance, a monetary obligation must be accepted for the amount of the advance payment at the time of registration of the expenditure obligation with the document “Registration of obligations and information under agreements”. To do this, in the document “Registration of obligations and information under contracts” on the “Extrabudgetary funds” tab, you must indicate the amount of the advance in the “Incl. unconditionally”, and on the “Accounting transaction” tab set the flag “Accept monetary obligations for unconditional obligations of the current year” (Fig. 35, Fig. 36).

The accounting records of the document “Registration of obligations and information under contracts” are presented in Fig. 37.

In addition, in the documents “Receipt of fixed assets, intangible assets, legal acts”, “Receipt of services, works”, “Receipt of MH”, if there is an accounting entry for the offset of the advance paid to the counterparty, the amount of the accepted monetary obligation will be reduced by the amount of the offset advance. Figure 38 shows the accounting records of the document “Receipt of fixed assets, intangible assets, legal acts”, illustrating the described situation.

It is also convenient to accept a monetary obligation together with an institution’s obligation in the case when the accrual of accounts payable is carried out using the “Operation (accounting)” document, for which there is no mechanism for automatically generating transactions for accepting monetary obligations. This is relevant, for example, when calculating certain taxes, fines, penalties, etc. In this case, in the “Incl. unconditionally" on the "Extrabudgetary funds" tab of the document "Registration of obligations and information under agreements" it is necessary to indicate the entire amount of the accepted obligation.

Let's generate a report “Summary data on the execution of the FHD plan” (Fig. 39). Please note that the columns “Obligations Not Fulfilled” and “Money Obligations Not Fulfilled” include amounts for which cash expenses have not been processed.

We will create a regulated register “Logbook of registration of obligations f.0504064”, which can be opened via the link “Planning and authorization reports” on the navigation panel of the “Planning and authorization” section. The generated report is presented in Fig.40.

Accounting for deferred liabilities in PP 1C: Accounting of a government institution 8, ed. 2.0.

Deferred obligations are obligations with deadlines for fulfillment outside the three-year planning period, the exact amount and (or) time of fulfillment of which cannot be determined.

According to Letter of the Ministry of Finance of the Russian Federation dated May 20, 2015 No. 02-07-07/28998, simultaneously with the reflection of accrued reserves in accounting, accounting entries for the acceptance of deferred liabilities should be generated.

Deferred liabilities arise when the following types of reserves are formed:

for vacation pay for actually worked time and for compensation for unused vacation, including upon dismissal,
for the corresponding insurance contributions for vacation pay,
for obligations contested in court,
on expenses for planned organizational and staffing activities,
for obligations for which there are no primary documents.

Deferred liabilities are accounted for based on estimates. An example of determining the estimated value of the reserve for vacation pay for actually worked time is given in the letter of the Ministry of Finance of Russia dated May 20, 2015 No. 02-07-07/28998.

The vacation pay reserve can be calculated in three ways:

personalized for each employee,
for the institution as a whole,
for certain categories of employees (personnel groups).

The reserve for payment of insurance premiums is calculated taking into account the methodology for calculating the reserve for payment of vacations.

A specific list of reserves, as well as the procedure and timing for their formation, are established by the institution as part of its accounting policy.

The estimated liability in the form of a reserve for vacation pay for time actually worked can be determined monthly (quarterly, annually) on the last day of the month (quarter or year), based on the number of days of unused vacation for employees on the specified date, provided by the personnel service. It seems most correct to determine the estimated reserves on a monthly basis. However, the institution can establish another, most acceptable period for itself.

When taking inventory before preparing annual financial statements, the amounts of reserves can be adjusted in the manner established by the accounting policy.

According to the letter of the Ministry of Finance of Russia dated May 20, 2015 No. 02-07-07/28998, the institution accrues a reserve for payment of vacations with the following accounting entries.

Table 6

Note. In contrast to the letter of the Ministry of Finance of Russia dated May 20, 2015 No. 02-07-07/28998, paragraph 167 of Instruction No. 174n and paragraph 196 of Instruction No. 183n provide for the acceptance of a current obligation at the expense of a previously accepted deferred obligation by correspondence D502.99 K 502.11.

When using such correspondence, amounts of deferred obligations accumulate on account 506.99, so it is advisable to use the correspondence scheme proposed in the letter of the Ministry of Finance of Russia dated May 20, 2015 No. 02-07-07/28998.

In the 1C program: Public Institution Accounting 8, ed. 2.0 the acceptance of a deferred liability and the reduction of a previously recorded deferred liability is reflected in the document “Operation (accounting)”. In Fig. 41 presents the document “Operation (manually entered)” for accepting a deferred liability in the amount of the accrued reserve for vacation pay and accruals for vacation pay.

Figure 42 shows the completed regulated report f.0503738 “Report on the institution’s obligations” with automatically filled in section 3 “Obligations of the financial years following the current (reporting) financial year, in total.”

Figure 43 shows the document “Operation (entered manually)” to reduce the deferred liability by the amount accrued from the vacation pay reserve and corresponding accruals to the funds.

The operation of accepting an obligation for the current year (2nd line of the table) is reflected in the document “Registration of obligations and information under contracts” (Fig. 44).

Figure 45 shows the completed regulated report f.0503738 “Report on the institution’s obligations”, generated after adjusting the deferred obligation and accepting the obligation of the current financial year.

1. Placing an order for the supply of products, performance of work, provision of services

When announcing a competitive procedure based on a notice of a tender, bidding, or request for quotation, it is necessary to create a new directory element “Contracts and other grounds for the emergence of obligations”(menu "Calculations") for the estimated amount of the future agreement (contract). The amount of the agreement (contract) may change as a result of competitive procedures. (Fig.1)

Information about the counterparty (supplier) is not indicated, because The competitive procedures have not yet been completed, the winner (supplier) has not yet been determined. (Fig.2)

At the time the notice of the competitive procedure is posted, the obligation for the initial (maximum) price of the agreement (contract) is registered. According to the contract created in the program, enter Obligation financing schedule(Financing plan/Dates, amounts tab), (Fig. 3)

The Obligation Financing Schedule specifies the maximum price of the agreement (contract) and the execution period. Data on the payment period, KFO, KPS, KEC, subject of the agreement (nomenclature), quantity, price and amount are entered into the tabular part.

Clicking the “Enter based on” button creates a document "Commitment accepted"- for budgetary and autonomous institutions and "Accepted Budget Commitment"- for government institutions. (Fig.4)

Fig.4

The type of operation in the created document must be selected “Commitment accepted (competitive procedures)”, Fig.5

This document will be completely filled out based on the Schedule; you will only need to fill in the personal account information on the “Obligation Details” tab. This document indicates the initial (maximum) price of the agreement (contract).

Competitive procedures are the process of identifying the winner for the provision of services and delivery of goods. Such procedures may end with the identification of a winner, or the competitive procedures may end without a winner. In turn, if the winner is determined, then two options are possible: the initial (maximum) price of the agreement (contract) remained the same or the auction ended in savings (price reduction). Let's consider all the options.

Fig.5

2. Acceptance of obligations based on the results of the competitive procedure

After the end of the competitive procedure, we return to the “Agreement” (notification) document we created. We fill in all the data that became known after the conclusion of the agreement (contract): name of the supplier (counterparty), type of obligation (agreement, No., date), (Fig. 6)

Fig.6

If, as a result of competitive procedures, the contract price does not change, then, based on the adjusted contract (filled in information about the supplier and the contract), we enter the document “Accepted obligation” with the type of operation “Acceptance of obligation upon completion of competitive procedures.” We are not changing the schedule.

If, according to the results of competitive procedures, the contract was concluded with savings, open the contract by clicking “Change the schedule for financing the obligation” By the date of signing the contract, changes are made to the schedule. In the new document, in the “Changes” column, enter the amount of the change with a minus sign. (Fig.7)

Fig.7

After making changes to the contract, the document “Accepted obligation” is entered with the type of operation “Acceptance of obligation upon completion of competitive procedures”. (Fig.8)

To reflect the amount of savings that resulted from competitive procedures, another document “Accepted Obligation” is entered on the basis of the contract with the type of operation “Savings based on the results of competitive procedures.” (Fig.9)

If, as a result of the competitive procedures, the winner is not identified and the competitive procedures are completed by refusing to conclude an agreement, you must return to the agreement card and change Obligation financing schedule. In the new document, in the Changes column, enter data on the amount and quantity with a minus sign so that the schedule values are reset to zero. After making changes to the schedule, enter the accepted obligation with the type of operation “Obligation accepted (competitive procedures”). On the bookmark amount of obligation The amount with a minus will be automatically filled in. All data will be discarded.

According to Order of the Ministry of Finance of Russia No. 52n dated March 30, 2015, accounting for transactions on accepted obligations is kept in the Obligations Registration Journal under form 0504064 ( Accounting - Regulated accounting registers) Fig.11

Fig.11