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Ministry of Education and Science of the Russian Federation
DEPARTMENT OF BUDGET PROCESS, ACCOUNTING AND REPORTING

LETTER

The Department of the Budget Process, Accounting and Reporting sends information on the specifics of compiling the accounting (budget) statements of state budgetary and autonomous institutions for 2013.

As recipients of subsidies, institutions draw up and submit financial statements in the forms approved by order of the Ministry of Finance of the Russian Federation of March 25, 2011 N 33n in the following composition:

Balance sheet of a state (municipal) institution (f.0503730);

Certificate of availability of property on off-balance accounts (form 0503730 certificate);

Certificate on the conclusion of accounting accounts of the reporting financial year (form 0503710);

Report on the implementation by the institution of the plan of its financial and economic activities (f. 0503737);

Report on the obligations assumed by the institution (f.0503738);

f.0503721);

Explanatory note to the balance sheet of the institution (f.0503760).

The explanatory note is drawn up in the context of sections, including:

Information about the main activities (Table N 1);

Information on the number of separate divisions (f.0503761);

Information about the results of activities;

Information on the implementation of measures within the framework of subsidies for other purposes and budget investments (f.0503766);

Information on the movement of non-financial assets of the institution (f. 0503768);

Information on accounts receivable and accounts payable of the institution (f.0503769);

Information about the financial investments of the institution (f.0503771);

Information on the amounts of borrowings (f.0503772);

Information on changes in the balance of the institution's balance sheet currency (f.0503773);

Information about the debt for damage caused to property (f. 0503776);

Information about the balance of funds of the institution (f. 0503779);

Information about the features of the institution's accounting (Table N 4);

Information on the results of internal control measures (Table N 5);

Information about the inventory (Table N 6);

Information on the results of external control measures (Table N 7);

Form "f.0503768 - explanations";

Form "Explanation to f.0503738";

Table "Explanations to f.0503779";

Notice - form 0504805 property (in 2 copies);

Report on the use of subsidies for other purposes.

It should be noted that the text part of form 0503760 includes information that is not reflected in the tables and forms of the explanatory note, including:

- on measures to improve the qualifications and retraining of specialists of the institution;

- on the technical condition, efficiency of use, provision of the institution with fixed assets, measures to improve the condition and safety of fixed assets, analysis of the movement of fixed assets during the reporting period;

- other information that had a significant impact on the results of the institution's activities for the reporting period and characterizes the financial statements, which was not reflected in the attached tables and forms.

f.0503760)

1. Changed form 0503761 (it consists of two tables: 0503761-1 and 0503761-2).

In table 0503761-1, column 1 indicates the name parent organization(for example, Shuya State University), column 2 indicates the type of institution - budgetary or autonomous - (selected from the directory), columns 3-6 - the number of employees, column 7 - the reasons for the changes.

In table 0503761-2, column 1 indicates the name of a separate subdivision (for example: branch of the Shui State University - Institute of Biology), columns 2-7 are filled in similarly to table 0503761-1.

2. Added forms: "Explanations to form 0503738" , "f.0503768 - explanations.

To provide explanations to columns 10, 11 of form 0503738, the form "Explanations to f.0503738" has been added. The form is filled out by recalculation (calculation type 738-738). After recalculation, columns 4, 5 are automatically formed from the "Total" line, columns 10 and 11 of form 0503738. Column 6 indicates the reasons for non-fulfillment of the obligations assumed, indicating KOSGU. Column 7 indicates the reasons for non-fulfillment of the accepted monetary obligations, indicating KOSGU.

Form "0503768 - explanations" is filled in regarding immovable and especially valuable movable property separately for a subsidy for a state assignment and income-generating activities. The form is filled out according to 4 sections (subreports):

4 - real estate;

4 - especially valuable movable property;

2 - real estate;

2 - especially valuable movable property.

In the form, it is necessary to reflect real estate and especially valuable movable property in accounting accounts, in column 5 it is generalized, briefly reflect data on real estate objects, also generally, briefly about the most significant objects of especially valuable movable property. Form "768 explanations" has internal checks, and is also linked to form 0503768 and form 0503730 in terms of totals for real estate and especially valuable movable property.

3. For federal universities form added: Subsidy "Federal Universities Development Program".

When compiling reporting forms, pay attention to the following:

1. In form 0503730, the balance of unused subsidies for other purposes as of 01/01/2014 not closed for financial results, but is reflected in account 520581000 with a minus sign (see letter of the Ministry of Finance of the Russian Federation of 04/05/2013 N 02-06-07 / 11164).

It is not allowed to have indicators with a minus sign on settlement accounts 0 206 00 000 "Settlements on advanced payments", 0 302 00 000 "Settlements on assumed obligations", 0 304 02 000 "Settlements with depositors", 0 303 01 000 "Settlements on personal income tax", 0 304 03 000 "Calculations on deductions from wage payments".

2. In form 0503737, planned indicators must be brought into line with income and cash expenses. Indicators with a minus sign in column 10 "Planned appointments not fulfilled" are not allowed.

3. In the Performance Data (f.0503762):

- on government subsidies indicate results of activities (no more than 2000 characters), including:

Number of students in educational programs of higher education;

- the number of students in educational programs of secondary vocational education;

- the number of students in the educational programs of further vocational education;

- number of graduate and doctoral students;

- the number of people participating in the implementation of the main educational programs (HPE, SPO, DPO);

- areas of fundamental and applied research (for example: in the field of education, science, technology, etc.) indicating: the number of research topics, the amount of expenses incurred, information on the implementation of the achieved research results;

- information about the activities carried out for the organization of mass cultural and recreational work with students, for the organization of industrial practice; for financial support for the implementation of activities under the program for the development of the activities of student associations, under the program of strategic development, etc.;

- other information about significant events.

- for subsidies for other purposes, the results of activities are indicated (no more than 2000 characters): subsidy code, purpose of providing funds (for example, payment of scholarships, allowances, etc.), results of activities within the framework of the subsidy, including:

Number of people who received scholarships from subsidies for other purposes;

- the number of young scientists who received grants;

- the number of people who received monetary compensation for the purchase of book publishing products;

- the number of graduate and doctoral students who received a grant for the acquisition of scientific literature;

- the number of teachers living in rural areas who received compensation for the cost of paying for housing, etc.

4. Form 0503771 "Information on the financial investments of the institution" is formed with the mandatory completion of all columns (column 1-column 6).

5. Form 0503772 "Information on the amounts of borrowings" is formed with the obligatory completion of all columns.

6. Notice - form 0504805 (property) is drawn up for the amount of change on account 421006000 (221006000) for the period from 01/01/2013 to 12/31/2013.

Changes in data on account 421006000 (221006000) as a result of the receipt (disposal) during 2013 of immovable and especially valuable movable property are reflected by the institution in correspondence with account 440110172 (240110172) "Income from operations with assets" as follows:

Attention! Signatures of the head and chief accountant of the institution, the seal is affixed from the side of the "Sender".

Form 0504805 (property) is submitted in 2 (two) copies. One copy is kept by the GRBS, the second copy with the signatures of the GRBS is returned to the institution.

Features of filling out annual reporting forms in the On-line mode:

1. To fill out the form 0503710 - add subreports. In column 1, the account number is filled in (for example, for income 240110 and KBK - 180 - are selected from the directory)

A summary form is submitted on paper.

2. Form 0503738 - filled out by recalculation (type of recalculation 738-737), while in the form 0503738 columns 4, 9 will be filled in automatically, columns 5, 7 - filled in by the institution !!!

On paper f.0503738 appears similarly form 0503737 , i.e. for each type of activity (2, 4, 5, 7).

3. Form 0503766 - when filling out column 2 from the attached reference book - column 1 will be filled in automatically after saving.

4. Form 0503771 "Information on financial investments" - when filling in column 1 of the account number, columns 3, 4 after saving the form will be filled in automatically.

5. Form 0503768 - section 3 is not completed.

6. Form 0503769 : if completed columns 5 in section 1 ("including uncollectible, arrears"), columns 1 and 2 of section 2 filled in automatically. If the amount is to be broken down into several amounts (according to the years of occurrence), then you need to multiply the lines and make corrections.

7. In form 0503773, column 3 was filled in automatically from columns 7, 8, 9 of form 0503730 as of 01.01.2013. Column 4 of form 0503773 is filled in by recalculation from form 0503730 as of 01/01/2014 (recalculation type 773-730).

8. In case of discrepancies between columns 3 and 4 of form 0503773 ( are possible as a result of the reorganization measures carried out in 2013) form 0503773 is formed, note - filled out from form 0503773 by recalculation (recalculation type 773-773).

If there are personal accounts opened with the Federal Treasury bodies 03 "Personal account of the recipient of budgetary funds" (capital construction), 14 "Personal account for accounting for operations on delegated powers of the recipient of budgetary funds", annual reporting for 2013 is formed in accordance with by order of the Ministry of Finance of the Russian Federation of December 28, 2010 N 191n in the next lineup:

Help (f.0503110);

Report on financial performance (f.0503121);

Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f.0503127) - with OFC mark;

Report on accepted budgetary obligations (f.0503128);

Balance (f.0503130);

Section 2 of the Balance f.0503130 "Certificate on the availability of property and liabilities on off-balance accounts";

Explanatory note (f.0503160) as part of the text part;

Information on the results of activities (f.0503162);

Information on budget execution (When compiling the Balance of the chief manager, manager, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f.0503130) (hereinafter - Balance f.0503130), the following requirements must be observed:

- Account balances 0 206 00 000 "Settlements on advanced payments", 0 302 00 000 "Settlements on assumed obligations" in terms of settlements under agreements/contracts are allowed only if their execution is provided for in the next financial year. The reasons for the presence of balances on these accounts, their increase compared to the data of the previous reporting period should be explained in section 4 "Analysis of financial reporting indicators of a budget reporting entity" of the text part of the Explanatory Note f.0503160;

- It is not allowed to have indicators with a minus sign on settlement accounts 0 206 00 000 "Settlements on issued advances", 0 302 00 000 "Settlements on assumed obligations", 0 304 02 000 "Settlements with depositors", 0 304 03 000 " Calculations on deductions from payroll payments.

Form 0503166 "Information on the implementation of measures within the framework of target programs" is formed, including for fully utilized programs. Column 6 "Reasons for deviations" is filled in when the performance is less than 100% (based on data 14 of the personal account).

Form 0503173 "Information on changes in the balance of the balance sheet currency" is formed similarly to form 0503773 using recalculations 130-173, and also, if necessary, 173-173 note.

In connection with the requirements of the Federal Treasury on the provision of information in the Explanatory Note (f.0503160) revised and introduced new forms:

Form 0503162 "Information about the results of activities"

In column 3, the unit of measure "person" (persons) has been added for the following types of expenses:

- Social security of orphans and children left without parental care, persons from among orphans and children left without parental care studying in state educational institutions of primary, secondary vocational education and higher vocational education;

- Scholarship of the President of the Russian Federation for young scientists and graduate students carrying out promising research and development in priority areas of modernization of the Russian economy.

It is necessary to indicate the number of orphans and young scientists and graduate students who received federal budget funds.

For budget investments in capital construction objects, the unit of measurement (column 3) is chosen by the amount of work performed - rubles (rubles).

The result of form 0503162 for all budget expenditures is linked to form 0503127 (column 4 and colum 9)

"Explanations to the form 0503162" were added to the form in the form of a table of 2 columns. In column 1 "Code of the section, subsection of expenses according to the budget classification" it is necessary to select the CSC for which they received funding, in column 2 "Information on the results of activities in the execution of the budget" describe the results achieved in the development of the federal budget, including the reasons for the deviation of planned indicators from the actual performance, specific results in the construction (reconstruction) of facilities.

Form "0503128 explanations"

In addition to the form 0503128 "Report on the accepted budgetary obligations" a new form has been introduced "0503128 explanations". The form "0503128 explanations" must be filled in if there are unfulfilled budgetary and monetary obligations in the form 0503128 "Report on accepted budgetary obligations" (column 11; colum 12.). It is formed by recalculation 128 128, after recalculation it is necessary to fill in the text of explanations about the reasons for the occurrence of unfulfilled budgetary, monetary obligations. If column 11 "Unfulfilled accepted budgetary obligations" and (or) column 12 "Unfulfilled accepted monetary obligations" in the form 0503128 are equal to zero, then the form "0503128 explanations" does not need to be formed and filled out.

Deputy Director of the Department -
Chief Accountant
T.V.Antonova

Electronic text of the document
prepared by CJSC "Kodeks" and checked against:
official website of the Ministry of Education and Science of Russia
www.mon.gov.ru (scanner-copy)
as of 06.02.2014

By Order of the Russian Ministry of Finance No. 189n dated November 14, 2017, changes were made to the forms and procedure for compiling financial statements of state (municipal) budgetary and autonomous institutions, approved by Order No. 33n of the Russian Ministry of Finance dated March 25, 2011, which should be used when compiling financial statements for 2017. On the Internet pages of technical support for standard configurations of the program "1C: Accounting of a state institution 8", edition 1 and edition 2, an up-to-date set of regulated reporting of state (municipal) budgetary and autonomous institutions (statrep33№.repx) is published. The set of regulated reporting also includes control ratios to verify the correctness of the reporting forms. The ratios are compiled according to the requirements published on the website of the Federal Treasury. 1C experts explain the features of the formation of forms.

Order of the Ministry of Finance of Russia No. 189n dated November 14, 2017 (hereinafter referred to as Order No. 189n) amended the forms and procedure for compiling financial statements of state (municipal) budgetary and autonomous institutions, approved by order No. 33n dated March 25, 2011 of the Ministry of Finance of Russia, hereinafter Order No. 33n to be used in the preparation of financial statements for 2017.

On the Internet pages of technical support for standard configurations of the program "1C: Accounting of a state institution 8", edition 1 and edition 2, an up-to-date set of regulated reporting of state (municipal) budgetary and autonomous institutions (statrep33№.repx) is published.

• In accordance with Order No. 33n, the set of regulated reporting for 2017 includes the following forms (the * marks the forms modified by Order No. 189n):
• Certificate on the establishment of accounting accounts for the reporting financial year (f. 0503710) (hereinafter - Certificate f. 0503710);
• * Report on the financial results of the institution (f. 0503721) (hereinafter - Report f. 0503721);
• * Report on the movement of funds of the institution (f. 0503723) (hereinafter - Report f. 0503723);
• Certificate on the consolidated settlements of the institution (f. 0503725) (hereinafter referred to as the Certificate f. 0503725);
• Balance sheet of a state (municipal) institution (f. 0503730);
• * Report on the implementation by the institution of the plan of its financial and economic activities (f. 0503737) (hereinafter - Report f. 0503737);
• * Report on the obligations of the institution (f. 0503738) (hereinafter - Report f. 0503738);
• Explanatory note

The explanatory note to the balance sheet of the institution (f. 0503760) contains:

• Information on the number of separate divisions (f. 0503761);
• * Information on the results of the activities of the institution in the execution of the state (municipal) task (f. 0503762) (hereinafter - Information f. 0503762);
• Information on the implementation of measures within the framework of subsidies for other purposes and for the purpose of making capital investments (f. 0503766);
• Information on the use of targeted foreign loans (f. 0503767);
• Information on the movement of non-financial assets of the institution (f. 0503768);
• * Information on accounts receivable and accounts payable of the institution (f. 0503769) (hereinafter - Information f. 0503769);
• Information about the financial investments of the institution (f. 0503771);
• Information on the amounts of borrowings (f. 0503772);
• Information on changes in the balance of the institution's balance sheet currency (f. 0503773);
• Information on accepted and unfulfilled obligations (f. 0503775);
• Information about the balance of funds of the institution (f. 0503779);
• * Information on investments in real estate objects, on objects of construction in progress of a budgetary (autonomous) institution (f. 0503790) (hereinafter - Information f. 0503790);
• Information about the main activities (Table No. 1);
• Information about the features of accounting by the institution (Table No. 4);
• Information on the results of internal state (municipal) financial control measures (Table No. 5);
• Information on the conduct of inventories (Table No. 6);
• Information on the results of external state (municipal) financial control (Table No. 7);
• Information on the execution of court decisions on the monetary obligations of the institution "(f. 0503295).

The delivery also includes an additional form of quarterly financial statements submitted by federal state budgetary and autonomous institutions, approved by order of the Ministry of Finance of Russia dated May 12, 2016 No. 60n:

• Breakdown of receivables for subsidies (grants) provided (f. 0503793).

The set of regulated reporting also includes control ratios to verify the correctness of the reporting forms. The ratios are compiled according to the requirements published on the website of the Federal Treasury. When new requirements for control ratios are published, changes are made to the reporting set.

The following are the features of the forms.

Features of the formation of regulated reports for 2017

Structure of the classification code

According to the changes introduced by the order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n to orders dated December 16, 2010 No. 174n and dated December 23, 2010 No. 183n, starting from January 1, 2017, when accounting is kept by budgetary and autonomous institutions in categories 1 - 17 of the account number accounting reflects:

• in 1 - 4 categories - an analytical code of the type of function, service (work) of the institution, corresponding to the code of the section, subsection of the classification of budget expenditures;
• in 5 - 14 digits - zeros, unless otherwise established by the accounting policy of the accounting entity;
• in 15 - 17 - analytical code of the type of receipts:
• income, other receipts, including from borrowings (sources of financing the deficit of the institution's funds);
• or an analytical code for the type of disposals - expenses, other payments, including those for repayment of borrowings.

To implement these requirements, new types of reports have been added with the necessary structure of the classification code, the corresponding types of reports are marked with a postfix (valid from 01/01/2017):

• F. 0503710, Certificate of conclusion of accounts by the institution (valid from 01/01/2017);
• F. 0503725, Certificate of consolidated settlements of the institution (valid from 01/01/2017);
• F. 0503769, Information on accounts receivable and accounts payable of the institution (effective from 01/01/2017);
• F. 0503771, Information on the financial investments of the institution (valid from 01/01/2017);
• F. 0503772, Information on the amounts of borrowings (effective from 01/01/2017);
• F. 0503775, Information on accepted and unfulfilled obligations (effective from 01/01/2017);
• F. 0503793, Breakdown of accounts receivable for subsidies (grants) (effective from 01/01/2017).

When filling out the report, the choice of classifiers is made:

• in 1 - 4 categories - from the reference book "Sections, subsections of the KRB";
• in 5 - 14 digits - if established by the accounting policy, then from the reference book "Analytical codes of the CPS", if not installed - not filled out;
• in 15 - 17 bits:
• for income, sources of financing - from the reference book "Economic Classification Codes (ECC)";
• for expenses - from the directory "Types of expenses of the KRB".

An example of selecting a budget classification code for a new structure (used in the reports listed above):

Help f. 0503710

For compiling Help f. 0503110, the regulated report "F. 0503710, Certificate on the conclusion of accounts by the institution (valid from 01/01/2017)" should be applied, hereinafter - Report f. 0503710.

Report f. 0503710 is formed according to the relevant accounts of analytical accounting of accounts 0 304 04 000 "Internal settlements", 0 304 06 000 "Settlements with other creditors", 0 401 10 000 "Incomes of the current financial year", 0 401 20 000 "Expenses of the current financial year".

Column 1 indicates the number of the corresponding account of analytical accounting, containing the account numbers in the appropriate categories: code of the type of financial support (activity), analytical codes of the type of receipts (disposals). In the remaining digits of the account, zeros are indicated during autocompletion. If it is necessary to fill in the full account code (26 characters), in the filling settings, set the value "Yes" for the corresponding parameters - "Fill in the section, subsection of the CPS", "Fill in the analytical code of the CPS":

Report f. 0503721

For the preparation of the Report f. 0503721, the regulated report "F. 0503721, Report on financial results" should be used, hereinafter - Report f. 0503721.

Order No. 189n changed the list of lines to be filled in columns 4, 5 of the Report f. 0503721:

• column 4 on lines 030, 040, 050, 060, 062, 063, 096, 103 is not filled in;
• column 5 on lines 030, 050, 060, 062, 063, 096, 101, 102, 103 is not filled in.

To implement this requirement, changes have been made to the rules for filling out the Report f. 0503721 and added control ratios that check the correctness of filling in the specified cells. In the figure, cells that are not filled in accordance with the requirements of Order No. 189n are highlighted in red:

Report f. 0503723

To generate the form Report on the movement of funds of an institution (f. 0503723), the regulated report "F. 0503723, Report on the movement of funds of an institution" is used. In 2016, according to the Letter of the Ministry of Finance of Russia No. 02-07-07 / 15237, the Treasury of Russia No. 07-04-05 / 02-178 dated March 17, 2016, columns 5, 6 of section 4 were not filled out.

For reporting in 2017, Order No. 189n establishes the following procedure for filling out columns 5, 6 of section 4:

• in column 5 - the corresponding codes of the section, subsection of budget expenditures are reflected, based on the functions (services) performed by institutions;
• in column 6 - additional detailing is reflected by analytical codes of disposals in the structure approved by the financial authority of the relevant public legal entity.

When autocompleting the report, column 5 (section, subsection) is filled in automatically:

When generating a report for 2017, it is required to fill in column 5 "For the same period of the last financial year" in sections 1, 2, 3. To do this, select the menu item "Fill in - Rule 723" and in the field "Report for the same period of the last financial year" select the appropriate report for 2016:

Instruction No. 33n provides for the formation of a Report f. 0503723 for all CFDs. Rule 723 provides for the possibility of filling out the Report f. 0503723 with selection by CFD (item "Set up filling" in the menu of the "Fill" button).

Help f. 0503725

In connection with the change in the structure of the budget classification, for the preparation of the Certificate (f. 0503725), the regulated report "F. 0503725, Certificate on consolidated settlements of the institution (valid from 01.01.2017)" should be used, hereinafter - Report f. 0503725.

In column 3 of the Report f. 0503725 the number of the corresponding account of the analytical accounting of the account 0 304 04 000 "Internal settlements", 0 304 06 000 "Settlements with other creditors", containing the numbers of the accounting account in the appropriate categories: code of the type of financial security (activity), analytical codes of the type of income ( disposals). In the remaining digits of the account, zeros are indicated during autocompletion. If it is necessary to fill in the full account code (26 characters), in the filling settings, set the value "Yes" for the "Fill in CPS" parameter.

When choosing an accounting account, the selection is automatically made by the account code (in accordance with the list of accounting accounts for which the form is to be filled in by Instruction No. 33n). The selection is performed when selecting a value from the table of additional details. If necessary, this selection can be disabled by the user in the account selection form.

Report f. 0503737

To draw up a Report on the implementation by the institution of the plan of its financial and economic activities f. 0503737 for 2017, the regulated report "F. 0503737, Report on the implementation of the FCD plan (valid from 01/01/2016)" should be applied, hereinafter - Report f. 0503737.

Order No. 189n in the procedure for filling out the Report f. 0503737 changes made:

• In the section "Income of the institution", column 10 on line 010 "Income - total" is not filled in.

To fill out the report for 2017, use the report form "0503737 (176n from 12/31/2017)".

Report f. 0503737 is formed in the manner prescribed by paragraphs 34 - 44.1 of Instruction No. 33n.

In sections 1 and 2 of the Report f. 0503737 only receipts and disposals of the current year are reflected.

Column 8 "Non-cash transactions" is not filled in automatically.

According to paragraph 2.2 of the Letter of the Ministry of Finance of Russia N 02-07-07 / 21798, the Treasury of Russia N 07-04-05 / 02-308 of 04/07/2016, the formation of the Report f. 0503737 is carried out in accordance with the template attached to the letter.

Form template 0503737 provides for a specific list of analytics codes in gr. 3 by sections of the form, as well as additional line codes in gr. 2 sections 1.

When auto-filling according to accounting data with the standard Filling Rule "Rule 737 (209n 2017)" in sections 1 and 2 of the Report (f. 0503737), lines are formed according to detailed analytics codes, for which there were turnovers on accounts. When filling out the Report f. 0503737 you should also manually enter data only for detailed analytics codes.

Important. Before generating the report, it is necessary to check the analytics codes used by the institution according to the Comparison Table of the Correspondence of the Types of Expenditures of the Classification of Budget Expenditures and Items (Sub-items) of the Classification of Public Administration Sector Operations Related to Expenses and Used by Budgetary and Autonomous Institutions.

The grouping of indicators by analytics grouping codes and numbering of lines according to the template is carried out when generating an additional printed form (item "0503737 (2017 according to the letter of the FK)" of the menu of the "Print" button) and when uploading a report in the formats of the Federal Treasury.

Report f. 0503738

To draw up a Report on the obligations of the institution f. 0503738 for 2017, the regulated report "F. 0503738, Report on obligations (valid from 01.01.2016)" should be applied, hereinafter - Report f. 0503738.

Order No. 189n establishes the procedure for filling in column line 911:

• columns 4 - 5, 7 - 9, 11 are not filled in;
• the indicator of line 911 in column 6 is equal to the indicator in column 10;
• Column 6 on line 911 reflects the sum of indicators (balances) of the corresponding accounts of analytical accounting of account 050299000 "Deferred liabilities" at the end of the reporting period. In this case, the indicator of column 6 and column 10 on line 911 must be identical.

To check the fulfillment of these requirements, control ratios are used, in the form of a Report f. 0503738 the ability to fill in the columns was not disabled.

information f. 0503762

To compile Information on the results of the institution's activities in fulfilling the state (municipal) task (f. 0503762), the regulated report "F. 0503762, Information on the results of activities" should be used, hereinafter - Report f. 0503762.

To fill out the report for 2017, you should use the report forms "0503762 (189n)", "0503762 (189n) Without a classifier of performance indicators".

Order No. 189n established the procedure for filling out columns 5, 7 of the Report f. 0503762:

• If in column 5 the planned volumes of financial support for the fulfillment of the state (municipal) task for the corresponding type of service (work) in value terms are equal to zero, then column 7 is not filled in.

Control ratios are used to verify that these requirements are met.

information f. 0503769

To compile Information on accounts receivable and payable of an institution (f. 0503169), the regulated report "F. 0503769, Information on accounts receivable and payable of an institution (valid from 01/01/2017)" should be used, hereinafter - Report f. 0503769.

To autocomplete the Report f. 0503769 the model rule is used: Rule 769 (2017). When auto-filling in column 1 "Number (code) of the budget accounting account" of the Report f. 0503769, account numbers (26 characters) are generated depending on the setting of the filling parameter "Fill in the Analytical code of the CPS":

• When setting the filling parameter "Fill in the Analytical code of the CPS" = "Yes", the digits of the CPS 5-14 (Analytical code of the CPS) are additionally formed - if such a procedure for generating the classification code is established by the accounting policy of the accounting entity.

If it is necessary to change the standard settings for filling out the Report f. 0503769 the corresponding settings for the formation parameters are set in the "Set up filling" item of the "Fill" button menu, as shown in fig. below.

Typical Rules for autofilling the Report f. 0503769 take into account the requirements established by Order No. 33n:

• The formation of indicators in columns 6, 8 is carried out on accounts 0 206 00 000 "Settlements on advances issued", 0 302 00 000 "Settlements on assumed obligations";
• In columns 12 - 14, the indicators are reflected in the lines "Total by synthetic account code".

To fill in columns 12-14 of section 1, you must specify the Report f. 0503769 (document) for the same period of the previous fiscal year from which the data is to be retrieved. To do this, select the "Set up filling" item of the "Fill" button menu. In the form that opens, select the required report (the "Report for the same period of the last financial year" parameter).

Filling in columns 12-14 of section 1 according to the Report f. 0503769 for the same period of the last financial year is made without detailing by the BC code, since when generating the printed form, the data in columns 12-14 of section 1 will be indicated in the final lines by account codes.

Data for the same period of the previous financial year are reflected in separate lines of the report. At the same time, in the lines according to the data of the current year, it is possible to fill in the amounts only in columns 1-11, and in the lines for the last year - only in columns 12-14.

Features of filling out the Report f. 0503769 are given in the Help to the Rules ("Help information" item of the "Fill" button menu).

When manually entering data into the Report f. 0503769 when selecting an accounting account, selection is automatically made by the account code in accordance with the list of accounting accounts for which the form is to be filled in by Instruction No. 33n. If necessary, this selection can be disabled by the user in the account selection form.

information f. 0503775

The form is filled in manually.

The values ​​of columns 6, 7 of the form consist of several parts, since, according to the requirements of Order No. 33n, it is indicated:

• in column 6 - the accounting number of the capital investment object as of the reporting date, assigned by the institution - the balance holder of the specified object, according to the following structure:
• 1 - 3 categories - code of the main manager of budgetary funds of the institution according to the budgetary classification of budget expenditures;
• 4 - 23 categories - a unique number of the registry entry of a legal entity that is not a participant in the budget process;
• 24 - 27 categories - the serial number assigned by the institution - the balance-holder of the capital investment object when accepting it for budget accounting;
• 28 bit - code of the contour for identifying information about the object:
• 1 - information not constituting a state secret;
• 2 - information constituting a state secret;
  

  Additional forms of budget reporting

  Report f. 0503793

  For the preparation of the Report f. 0503793, the regulated report "F. 0503793, Breakdown of receivables for subsidies (grants) provided (valid from 01.01.2017)" should be applied, hereinafter - Report f. 0503793.

  According to clause 10 of the Instruction on the procedure for compiling and submitting additional forms of annual and quarterly financial statements submitted by federal state budgetary and autonomous institutions, approved. by order of the Ministry of Finance of Russia dated May 12, 2016 No. 60n, Report f. 0503793 is formed separately by types of subsidies (grants) provided:

  • subsidies for financial support for the fulfillment of the state (municipal) task;
  • subsidies provided in accordance with paragraph two of paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation;
  • subsidies for capital investments.

  When autocompleting the Report f. 0503793 A typical autocomplete rule must take into account the following features:

  • In column 6 "Account number" of the Report f. 0503793, account numbers (26 characters) are generated depending on the setting of the filling parameter of the filling parameter "Fill in the Analytical code of the CPS":
  • When setting the filling parameter "Fill in the Analytical code of the KPS" = "No", the categories of the KPS 1-4 (section, subsection) and 15-17 are filled in (for the KPS of the type "KRB" - the code for the type of expenses, for the KPS "KDB" and "KIF" - analytical group). Default mode.
  • When setting the filling parameter "Fill in the Analytical code of the KPS" = "Yes", the categories of the KPS 5-14 (Analytical code of the KPS) are additionally formed - if such a procedure for generating the classification code is established by the accounting policy of the accounting entity.
  • The balances on accounts 206.41, 206.42, 206.73 are taken into account under the Counterparties and Contracts subconto;
  • Turnovers on account 502.11 are taken into account under the subconto Assumed obligations (for KEK 241, 242, 530);
  • When setting the filling parameter "Compliance of the CFA with the legal basis" = "Yes", the following correspondence is established:
  • subsidies for financial support for the fulfillment of the state (municipal) task - filling in is carried out according to KFO4;
  • article 78.1, paragraph 2, paragraph 1 - filling in is carried out according to KFO5;
  • subsidies for the implementation of capital investments - filling is carried out according to KFO6;
  • When setting the filling parameter "Correspondence of accounts of the RF BC" = "No", filling is performed according to KFO4, KFO5, KFO6.

  

4.6Sequence of actions when working with forms 0503773 and 0503173? The sequence of actions when working with form 773:

The sequence of actions when working with form 173:

If there are about 20 errors on intraform linkages (For example: “11.34.1 The sum of the discrepancy in the table Funds is not equal to the sum of the table Sub_Funds Asset on the account: 10120000” or “Invalid OKATO 55555555555, Head of BC should be 000”), you should pay attention to the following:

In the error report, if a discrepancy with Sub_Provision of services is indicated Asset => it is necessary to enter the specified amount in the Asset table in the tab "Reasons for the provision of services"

Similarly, if the error report indicates a discrepancy with Sub_Provision of services Liabilities => it is necessary to enter the indicated amount in the Liabilities table in the “Reasons for the provision of services” tab

(The system has tabs Provision of services / Provision of services, causes and Means / Means of cause, they are often confused (the principle is the same with the means in case of errors in linkages as with the provision of services)!)

If the asset and liability of the balance sheet does not converge in reasons. (It should be noted that in the "Reasons" data on depreciation (021,022,023) should be entered with a "-" sign)

If the totals are not partially put down in the “Help” tab (you need to take into account that the data is pulled up according to the codes from the TOP ACTIVE LEVEL reference book according to Figure 17.)

Figure 17 - Directory of off-balance accounts

The information contained in Instruction No. 33n is often not enough to correctly reflect individual transactions of financial and economic activities in the forms of financial statements. Therefore, the financial department, together with the Federal Treasury, issues letters that inform the subjects of accounting of important information about the reflection of certain transactions in the reporting accounting forms. The Letter of the Ministry of Finance of the Russian Federation No. 02-07-07 / 21798, the Treasury of the Russian Federation No. 07-04-05 / 02-308 of 04/07/2017 (hereinafter - Letter No. 07-04-05 / 02-308) discusses the features of reflection in forms 0503723 , 0503737, 0503728 individual operations. As part of this consultation, the author analyzes the provisions of this letter using examples.

Return of the balance of subsidies to budget revenue

Healthcare institutions from the budgets of the budgetary system of the Russian Federation receive:

subsidies for the fulfillment of the task of the founder;

targeted subsidies.

Remaining amounts of subsidies allocated for the fulfillment of the task of the founder are subject to return to the budget in the event of:

a) non-fulfillment by the institution of indicators of the state (municipal) task of the founder;

b) the presence of an unspent balance if, during the inspection, a violation in terms of spending the subsidy funds is revealed.

In turn, the return of the balance of the targeted subsidy is made in the following cases:

the presence of an unspent balance of the subsidy;

detection during the inspection of violations in terms of spending the subsidies (misappropriation).

The return to the budget of the balances of the amounts of subsidies can be carried out both at the expense of the balances of the amounts of subsidies formed by the institution, and at the expense of other receipts not prohibited by law, with the exception of funds provided to federal budgetary and autonomous institutions in accordance with par. 2 p. 1 art. 78.1 and Art. 78.2 of the Budget Code of the Russian Federation and for other purposes (Letter of the Ministry of Finance of the Russian Federation dated 12.04.2016 No. 02-01-09 / 20629).

Letter No. 07-04-05 / 02-308 contains clarifications on the reflection of these transactions in reports (f. 05034723, 0503737).

Let's consider such a situation.

Example 1

In 2016, a targeted subsidy was allocated to a medical budgetary institution, which was not fully spent by the institution. As of January 1, 2017, the institution had a balance of a subsidy in the amount of 25,000 rubles, transferred to the budget in March 2017.

In accounting, operations for transferring the balance of the targeted subsidy to the budget income are reflected as follows:

For reference: it is allowed to record operations on the transfer (payment) of the amounts of return of excessively received income (income from advances) of the current financial year, including subsidies (grants) received by the institution of the current year, as well as when transferring (payment) the amounts of return of excessively received income (income from advances) ) of previous years, with the exception of the return of the balances of subsidies (grants) of previous years received by the institution, according to off-balance account 17 with a minus sign (clause 2.3 of Letter No. 07-04-05 / 02-308). By off-balance account 18 with a minus sign, it is acceptable to reflect the return of expenses of the current year.

From the explanations given in paragraphs 2.1 and 2.2 of Letter No. 07-04-05 / 02-308, it follows that operations to return the amount of the subsidy are reflected in the report (f. 0503723) in lines 421, 422 sect. 3 “Change in balances of funds”, and in the report (f. 0503737) - on lines 910 and 951 of section 4 "Information on the return of balances of subsidies and expenses of previous years", taking into account such features.

Lines 420, 421, 422 of the report (f. 0503723) show the following information:

Recall that the report (f. 0503723) is compiled in the context of KOSGU codes, based on analytical data on the types of receipts and disposals reflected on off-balance sheet accounts 17"Receipts of funds", 18 "Disposals of funds" opened to accounts:

– 0 201 11 000 “Funds of the institution on personal accounts with the Treasury”;

– 0 201 21 000 “Institutional funds on accounts with a credit institution” (for autonomous institutions);

– 0 201 23 000 “Funds of an institution in a credit institution are on the way”;

– 0 201 26 000 “Cash funds of the institution on special accounts with a credit institution”;

– 0 201 27 000 “Funds of an institution in foreign currency on accounts with a credit institution”;

– 0 201 34 000 "Cash register";

– 0 210 03 000 "Cash settlements with the financial authority".

For reference. Paragraph 2.1 of Letter No. 07-04-05 / 02-308 says that the attachment to the letter contains a report template (f. 0503723). However, in fact, the application contains only a report template (f. 0503737). If the report template (f. 0503723) is not compiled and submitted by the Ministry of Finance in May - June 2017, this report should be compiled as of July 1, 2017 in the form contained in Instruction No. 33n.

Example 2

The operation of transferring the balance of the target subsidy in the amount of 25,000 rubles to the budget income. reflected on account 18 opened to account 5 201 11 610.

In the report (f. 0503723) the operation is reflected as follows:

In the report (f. 0503737), the return of the balance of subsidies is indicated in lines 910 and 950 as follows (clause 2.2 of Letter No. 07-04-05 / 02-308):

Recall that the report (f. 0503737) reflects the performance indicators of the plan based on the analytical data of the institution's accounting in the context of analytical codes for the corresponding codes (structural components of codes) of the budget classification corresponding to the type of income (income, other income, including from borrowings ( sources of financing the deficit of the institution's funds), type of disposals (expenses, other payments, including repayment of borrowings) (clause 36 of Instruction No. 33n). 02-308.

Example 3

Let's use the conditions of example 2.

In the report (f. 0503737), the transfer of the balance of the targeted subsidy to the budget income will be reflected as follows:

For reference. In paragraph 2.1 of Letter No. 07-04-05 / 02-308, it is noted that when compiling the report (f. 0503723), the indicators for lines 165, 182, 234, 247, 263, 302, 303, 304, 345, 352, 361, 362, 363 are not reflected. For these lines, the name of the indicator is not indicated.

Transactions on temporary borrowing of funds from one QVFO to another

In the absence or insufficiency of funds on a personal account according to one code of the type of activity for making debit transactions, the institution has the right to temporarily borrow the missing funds from another personal account or from another QVFO. The Letter of the Ministry of Finance of the Russian Federation dated December 28, 2016 No. 02-06-10 / 79177 contains correspondence of accounts for recording transactions for temporary borrowing of funds from the code of the type of financial security 3 to the code of the type of financial security 2. The correspondence of accounts proposed in the letter can also be applied to the reflection borrowing operations under other activity codes. These transactions are reflected through account 0 304 06 000 “Settlements with other creditors”.

From the information given in paragraph 2.1 of Letter No. 07-04-05 / 02-308, paragraph 55.1 of Instruction No. 33n, it follows that operations to raise funds as part of covering a cash gap when fulfilling an obligation within the balance of funds on the account of the institution (borrowing funds between activities) are reflected in the report (f. 0503723) in lines 463, 464, 501 and 502, taking into account the following features.

Example 4

To carry out debit transactions under the activity code 7, the institution was forced to raise funds in the amount of 150,000 rubles. from activity code 2.

In accounting, operations to raise funds are reflected as follows:

In the report (f. 0503723), when reflecting transactions for KVFO 7, the accounting entries given in the example will be reflected as follows:

In the report (f. 0503723), when reflecting operations on KVFO 2, the accounting entries given in the example will be reflected as follows:

Operations for the collection of funds when revoking a license from a bank

In the event that the Central Bank of the Russian Federation revokes a banking license from a credit institution, the collected funds for which there is no bank statement on crediting to a bank account are reflected in the report (form 0503737) as follows (clause 2.2 of Letter No. 07-04-05 / 02-308):

Operations on the shortage of funds at the cash desk of the institution

The amount of shortage of funds in the cash desk of the institution is reflected in column 7 of the report (f. 0503737):

- in section 2 "Expenses of the institution" - according to the analytics code 853 "Payment of other payments";

- in section 3 "Sources of financing the deficit of funds of the institution" - on line 720 with a plus sign.

Example 5

During the audit, a shortage of funds in the cash desk of the institution in the amount of 5,000 rubles was discovered. This fact was recorded in the audit report.

In the accounts of accounting, the amount of the identified shortage will be reflected as follows:

In the report (f. 0503737), this operation will be reflected as follows:

Creating a reserve for future expenses

If your institution forms a reserve for future expenses, then transactions on 500 accounts for the acceptance of deferred obligations, the formation and expenditure of the reserve in the report (f. 0503738) are reflected taking into account the information set out in clause 1.2.3 of Letter No. 07- 04-05/02-308 . It follows from this paragraph that the column “Commitments assumed, total” (column 6 of the report (f. 0503738)) reflects information on account 0 502 99 000"Deferred liabilities for other consecutive years (outside the planning period)".

According to line 911 sect. 3 reports (f. 0503738) columns 4 - 5, 7 - 9, 11 are not filled.

Indicators accounts 0 502 99 000 are formed in the amount of the reserve for future expenses ( account 0 401 60 000"Reserves for future expenses") created under these obligations. At the same time, in column 6 of Sec. 3 reports (f. 0503738) reflect the indicator for account 0 502 99 000, formed at the end of the reporting period (credit balance on the account), which must correspond to the indicator for account 0 401 60 000 at the end of the reporting period (credit balance on the account).

We propose to consider the provisions of this paragraph on a specific example.

Example 6

By calculation in a medical institution it is established:

– the annual amount of the reserve fund in terms of vacation pay is 1,200,000 rubles;

- the annual size of the reserve fund in terms of paying insurance premiums from vacation pay - 362,400 rubles;

- the amount of monthly deductions in (taking into account the balance formed at the beginning of the year) - 100,000 rubles;

- the amount of monthly deductions to the reserve for the amount of insurance premiums that must be accrued and paid from the amount of vacation pay - 30,200 rubles.

For the period January - June, the size of the reserve fund amounted to 600,000 rubles. (Subarticle 211 KOSGU) and 181,200 rubles. (Subarticle 213 KOSGU). During this period, employees of the institution were accrued and paid vacation pay in the amount of 250,000 rubles. (the amount of accrued and paid insurance premiums - 75,500 rubles).

On the accounts of the accounting operations of 2017, described in the example, will be reflected as follows:

As can be seen from the presented table, as of July 1, 2017, the institution had the following data:

- credit turnover account 2 502 11 111- 250,000 rubles;

- credit turnover account 2 502 11 213- 75,500 rubles;

– account credit 2 502 12 111- 250,000 rubles;

– account credit 2 502 11 213- 75,500 rubles;

- indicator for account 18 open to account 2 201 11 610, By KVR 111- 250,000 rubles, according to KVR 119- 75,500 rubles.

In section 1 of the report (f. 0503738), these indicators will be reflected as follows:

In section 3 of the report (f. 0503738), these indicators will be reflected as follows:

* By KVR 111 in the amount of 350,000 rubles. (the indicator is equal to the credit balance accounts 2 502 99 211(600,000 rubles - 250,000 rubles) and the credit balance on account 2 401 60 211(600,000 rubles - 250,000 rubles)).

** By KVR 119 in the amount of 105,700 rubles. (the indicator is equal to the credit balance accounts 2 502 99 212(181,200 rubles - 75,500 rubles) and the credit balance on account 2 401 60 213(123,969.8 rubles - 114,760 rubles)).

The indicator of column 6 must be equal to the indicator reflected in column 10 of the report (f. 0503738).

Information on accounts receivable and accounts payable of the institution (f. 0503769)

In clause 2.5 of Letter No. 07-04-05 / 02-308, clarifications are given on filling out the table of the explanatory note (f. 0503769). This table is included in the quarterly reporting. It is formed and presented separately by type of activity (codes of types of financial security 2, 4, 5, 6, 7) and types of debt (accounts receivable, accounts payable), indicating in section. 1 in 1 - 17th digits of the accounting account number:

in terms of income calculations: in the 1st - 4th digits - of the relevant section, subsection (of the analytical code of the type of function, service (work) of the institution), in the 5th - 14th digits - zeros, in the 15th - 17th digits - codes analytical groups of subtypes of budget revenues;

in terms of calculation of expenses: in the 1st - 4th digits - of the relevant section, subsection (of the analytical code of the type of function, service (work) of the institution), in the 5th - 14th digits - zeros, in the 15th - 17th digits - codes types of budget expenditures;

in terms of settlements on operations to raise funds as part of covering a cash gap when fulfilling an obligation within the limits of the balance of funds on the personal account of the institution (borrowing funds between types of activities - account 0 304 06 000“Settlements with other creditors”): in the 1st - 17th digits - zeros.

The letter gives detailed explanations on the reflection of information in the 1st - 4th digits of the account number when filling out column 1 of the table (f. 0503769).

In conclusion, we note that in Letter No. 07-04-05 / 02-308 the features of the reflection in forms 0503723 and 0503737 of operations are explained:

on the return to the budget of the sums of the balances of subsidies of previous years;

to raise funds from one KVFO to another.

Also in this letter, attention is paid to the reflection of:

a) in the report (f. 0503737) of operations on the withdrawal of funds from the cash desk of the institution during collection in the event of the withdrawal of a banking license from a credit institution;

b) in the report (f. 0503728) of operations on the formation of a reserve for future expenses and its use;

c) in sections 1 - 4 of the information (f. 0503769) (explanatory note table (f. 0503760)) information on the application of the budget classification of the Russian Federation.

When filling out reporting forms, an institution can use the explanations contained in other letters from the Ministry of Finance and the Federal Treasury.

The main financial document of a budgetary institution is a plan of financial and economic activities. From it you can get planned data on what sources the institution will live on in a certain period and for what purposes they will be used. Quarterly, the accountant reports to the founder on its performance. For this, a corresponding form is provided - 737. And, of course, certain rules for filling it out have been approved: what information and from where should fall into one or another cell.

This report contains information on the income received by their types, on the expenses incurred also in the context of their types, on the sources of financing and the return of subsidies from previous years.
And in your 1C database, the report on the execution of the FCD plan is always automatically and correctly filled out (form according to order 0503737)? If not, then be sure to check out this article, save it to yourself in a magic chest with useful information and share it with your friends.

During the reporting period, the greatest value for an accountant is time. And in order not to lose it when preparing reporting forms, I propose to talk about how to correctly enter current documents in 1C so that the report is generated using one "Fill" button.
Within the framework of this article, columns 5 “through personal accounts”, 6 “through bank accounts” and 7 “through the cash desk of the institution” of sections 1 “Income of the institution” and 2 “Expenses of the institution” will be of the greatest interest to us.

How to reflect the operations in the program so that these columns are filled in correctly and correspond to reality?
Instruction 33n states that off-balance accounts 17 and 18 are used to fill out this report, which reflect the movement of funds of the institution. Postings on these off-balance accounts are formed simultaneously with postings in which accounts 201.11, 201.13, 201.23, 201.27, 201.34 and 210.03 take part
Based on the names of accounts 17 and 18, we understand that the first of them is used to fill in the section “Income of the institution”, and the second - for the section “Expenses of the institution”.

The relationship between balance / off-balance accounts and the corresponding columns of the report is shown in the figure. If these conditions are met, then you will not have any difficulties filling out form 737.

For ease of perception, we will analyze an example of accounting for operations in 1C and see how this information will be reflected in form 737.

Situation 1. The founder received funding for KFO 4 in the amount of 35,000 rubles.

Upon receipt of a subsidy, the accountant, on the basis of an extract from the personal account and a payment order, must fill out the document "Cash receipt" with the type of operation "Receipt of subsidies". It is very important that the account 17.01 is set in the field “Forget debit account”.

The result of the implementation is shown in the figure.

This transaction will be reflected in form 737 in column 5 of the Income section.

If you have difficulty with where the program substitutes values ​​into reports, then you can use the hint - right-click on the cell and select "Decrypt AutoComplete". The program will answer the question where the information was received from.

When generating a balance sheet for account 17.01, we should see the same amount. If your institution conducts income-generating activities, and the income goes to the cashier, we look at the OSV on the account 17.34, if through the terminal - OSV on the account 17.30.

After the receipt of funding, we will make the necessary expenditure operations.

Situation 2. Payment for consumed electricity in the amount of 25,000 rubles was made.

In this case, the document "Application for cash expense" with the transaction type "Payment to suppliers" or "Cash disposal" should be prepared.

I’m more accustomed to using ZKR, since I upload prepared documents from 1C through the menu item “Exchange with treasury systems and bank institutions” from the “Treasury / Bank” section to the SUFD treasury program.

On the “Execution” tab, having received an account statement, I put a tick in the “Paid” field and indicate the date. It is this operation that will help to form the necessary records.

Situation 3. DS were transferred to a bank card for further payment of wages in the amount of 5,000 rubles and a similar amount for issuing an advance for a report.

It is necessary to prepare an “Application for cash (bank card)”, with the help of which the required transactions will be generated.

Cash received from the card will be credited to the cashier ("PKO").

On the basis of an expense cash order, wages are paid from the cash desk.

To reflect settlements with accountants, you must register the accounting transaction manually.

After completing all the necessary documents, we will fill out form 737 again and see what the picture is.

In order to make it easier to find errors, you need to understand the data from which documents fall into one or another column. In the following figure, I tried to schematically reflect this relationship.

And, of course, do not forget to use the decoding of the automatic filling of cells, which the program itself offers us. Thanks to such hints, we will easily understand which account we need to contact the SAL to analyze the information.

The figure shows the balance sheet for account 18.00 for sub-accounts in the context of KEK and KPS. In the case when your institution operates under several CFAs, it would be logical to add this indicator as well.

How to set up the list is shown in the figure below. If an element is missing, it is easy to add it using the button of the same name.

Another important point: what should this form be compared with in order to understand whether it is filled out correctly?
On a monthly basis, OFK, in which personal accounts are opened with us, provides a report on the status of the personal account. This is a kind of set of transactions that went through the personal account. The same information is contained in the 737 form, so these documents must correspond to each other.
How to check this data?
Columns 4 and 10 of line 700 of form 737 must be equal to the amount of the balance on the personal account. In the program, enter the amount of the balance at the beginning manually.
Next, check the amounts against the budget classification codes. For example, the amount under code 130 from the personal account status report should be equal to the amount from column 9 on line 040. If you have funds for “2” and “4” on this personal account, then you need to summarize these values ​​in form 737 for both types of funding. For expenses, the situation is similar, with the only difference being that if you had expenses restored, you need to reduce the values ​​\u200b\u200bby this amount.

Once again, we highlight the main idea: to check the correctness of filling out the 737 form, we build the SALT on account 17 or 18 in the context of KFO, KPS, KEK and compare the data with the report.
Upon receipt of the Report on the status of the personal account, we also perform a reconciliation.
And only after that we can submit our report directly to the founder.

It is desirable to conduct such a review monthly, despite the fact that this report is submitted at the end of the quarter. With this organization of work, it will be much easier to find errors.

Personally, I really like generating reports, because they are associated with the puzzle, which I loved to play as a child. And when all reports converge, there is a pleasant feeling that the mosaic picture is folded correctly.
I wish you, too, to submit reports with ease and pleasure!