Federal Agency for Education

Ulyanovsk State Technical University

THESIS

Topic: Cash accounting

in a budgetary organization

(on the example of UPF in the Ulyanovsk region)

Student Savicheva Marina Konstantinovna _____________________

(signature)

Head Romanova Irina Borisovna ______________________

( signature)

Reviewer Kamalova Ravilya Fatklislamovna _______________________

(signature)

Admit to the protection of the SAC

Head of the department

____________________

(FULL NAME.)

"____" ___________2006

Ulyanovsk 2006

Introduction

At the present stage of the development of a market economy, funds perform the function of general exchange, allowing enterprises and organizations to pay wages to personnel, settle accounts with counterparties, make payments to the budget and perform other business operations.

In conditions of reduced budgetary funding, the role of accounting and control in providing financial resources to budgetary organizations is increasing, the problem of their rational use is becoming more acute.

The main goal of the thesis is to study the accounting system of a budgetary organization and control of funds. Based on the goal, the following tasks were set and solved:

The procedure for documenting cash transactions, transactions on a current account, settlements with accountable persons has been studied;

The theory and methodology of accounting, revision and audit of funds of a budgetary enterprise has been studied;

Analyzed the results of the inventory of funds and calculations;

The subject of the research is organizational and economic relations associated with documenting and accounting transactions with funds of a budgetary organization.

The object of the research is the Pension Fund Administration (state institution) of the Russian Federation. The Department spends public funds, strictly observing the intended purpose in accordance with the approved estimates, financial and budgetary discipline and maximum savings in material assets and money.

Accounting in the Department is provided with systematic control over the progress of execution of cost estimates, the state of settlements with enterprises, organizations, institutions and persons, the safety of funds and material values. Organization of accounting of funds plays an important role in the general accounting system and ensures the legality and efficiency of the circulation of funds in the enterprise.

The paper presents an analysis of the budget accounting system in its unity, the structure of the procedure for drawing up financial statements, outlines the rules for the application of the Chart of accounts of accounting, the execution of cost estimates. Describes the analytical and synthetic accounting of funds and settlements, targeted funds. The types, purpose, composition of financial statements and principles of its preparation are characterized.

All sections of the thesis contain specific materials on accounting, as well as lists of basic accounting entries. A list of normative documents is attached.

The theoretical and methodological basis of the study was the study of the works of domestic and foreign scientists on the problems of organizing the accounting of cash, regulations of state bodies.

The information base was formed on the basis of annual reports, primary documents, consolidated registers of the Pension Fund of the Russian Federation for 2005.

In the process of research, the following methods were used: dialectical, monographic, deductive, abstract-logical, economic-statistical, comparative analysis, inductive, method of comparing homogeneous facts, analysis, synthesis.

Chapter 1 Theoretical Foundations of Accounting and Control

Money

1.1 Cash as an economic category

Money is a commodity that acts as a universal equivalent, reflecting the value of all other commodities.

The issue of paper and credit money has been monopolized by the state in modern conditions. The central bank, owned by the state, sometimes tries to compensate for the lack of money savings by increasing the money supply, issuing surplus value signs. The money supply is a set of cash and non-cash purchasing and payment means that ensure the circulation of goods and services in the national economy, which are at the disposal of individuals, institutional owners and the state.

MONEY SUPPLY

Non-cash cash Cash cash

Means Means

check credit paper change

deposits cards money coin

electronic precious

money metals, ingots

Figure 1 - Types of money supply

The share of paper money in the money supply is very low (less than 25%), and the bulk of transactions between entrepreneurs and organizations are carried out in a developed market economy through the use of bank accounts. As a result, the era of bank money-checks, credit cards, "electronic money", which, through computer operations, can be used to transfer from one account to another, has come. These settlement instruments allow you to manage your cash deposits, i.e. non-cash money. Cashless payments - settlements carried out between individuals and legal entities without the use of cash by transferring funds through the bank from the payer's current account to the recipient's account.

Thus, we have considered the main economic categories within the framework of the subject of the study, we have given a definition of the essence of monetary funds. Let us summarize the results of the study and consider aspects of the legal regulation of the monetary system in the Russian Federation.

So, we have established that money, through its unique properties, can solve many organizational and economic problems at the level of the country and an individual enterprise.

The role of money is primarily manifested in the results of the participation of money in setting the price of goods. The price of a product is influenced by the ratio of supply and demand and competition, which makes it possible to reduce the price of the product. However, lower prices can be allowed by producers who have lower costs. Conversely, producers with higher costs are forced to either reduce costs or reduce or stop producing such goods. The pricing mechanism is aimed, therefore, at increasing production efficiency, at reducing the level of costs.

Money is of great importance in the process of monetary circulation, when it performs the function of a medium of circulation or a means of payment. When paying for purchased values ​​or services rendered, the buyer controls the level of prices and the quality of goods and services, which forces manufacturers to reduce prices and improve the quality of their products. As a result, this is aimed at increasing production efficiency.

Money plays an important role in the economic activities of enterprises, the functioning of state bodies, in strengthening people's interest in the development and increase of production efficiency, and the economical use of resources. With the help of money, it is possible to determine not only the total cost of production of each type of product and their total volume, but also the results of production through the price of individual types of products, their entire volume, the amount of profit received.

At the level of an individual enterprise, cash refers to the most important section of assets - highly liquid working capital. They make it possible to ensure the relationship between enterprises and individuals both in Russia and abroad regarding the purchase and sale of goods, works and services and to ensure profit. Cash is the main source for settlements with counterparties, company personnel.

A special role is played by cash, which acts as a source of replenishment of working capital through accountable persons, during the period of seizure of the organization's accounts at the request of the fiscal authorities.

Thus, cash is considered by us as an important economic category. In this regard, of particular interest for the study is the normative regulation of cash in Russia and abroad, presented in the next part of the work.

Off-budget funds of the state are an important link in the financial system. This is a set of financial resources at the disposal of central or local authorities for a specific purpose. The order of their formation and use is regulated by financial law.

Off-budget funds are one of the methods for redistributing the national income of the state in favor of certain social groups of the population. The state mobilizes part of the population's income into funds to finance its activities. The funds socialized by off-budget funds are used for the reproduction process. Off-budget funds solve two important tasks: providing additional funds to priority sectors of the economy and expanding social services for the population.

Originally, extrabudgetary funds appeared in the form of special funds and special accounts long before the budget was created. With the expansion of its activities, the state power needed more and more expenses that required more and more funds to cover them. These funds were concentrated in special funds intended for special purposes. Such funds were, as a rule, of a temporary nature. With the implementation of the planned measures by the state, they ended their existence. In this regard, the number of funds was constantly changing, but in general there was a tendency to an increase in the number and volume of funds. With the strengthening of the centralized state, the period of unification of special funds begins. The state budget was created on the basis of the amalgamation of various funds.

The transition to the market has changed the content of the economic mechanism in the country, the organizational structures of its individual parts, including the modernization of the financial system. The transformation of the Russian economy from an administrative-command system into a market one led in practice to decentralization and a weakening of the role of the state, a manifestation of which was the reform of the state financing system. One after another, extra-budgetary funds arose and emerged from the budget system, some of which were again consolidated into budgets in the form of trust funds.

The previously existing economic system accumulated practically all the financial resources of the state in the State budget. A high degree of concentration and centralization of finance had its advantages, the main of which was the ability to mobilize significant financial resources to solve global national problems within individual territories, spheres, industries or inter-industry complexes. However, the disadvantage of such centralization of financial resources was their ineffective use on the scale of the entire economic system and individual objects of financing.

During the historical transition from one economic system to another, Russia was struck by a multitude of crisis phenomena, mutually conditioning each other. The economic and financial crises led to a sharp decline in the standard of living of the overwhelming majority of the population and unemployment. In combination with the sluggishness of the state power, the country observed such phenomena as non-payment of salaries, pensions and other social benefits for many months, which continues to this day.

In these conditions, on the one hand, there is a need to concentrate limited financial resources at the state level in order to meet the most pressing social and general economic needs. On the other hand, in the context of the financial crisis, which led to a shortage of financial resources, the central government has a need to rank social needs in order of importance and to meet the most urgent of them to form entire monetary funds, thereby protecting these needs from significant underfunding. This measure is similar to the allocation of protected items in the budget.

Off-budget funds of the Russian Federation were created in accordance with the laws of the RSFSR "On the fundamentals of the budgetary structure and budgetary process in the RSFSR" dated October 10, 1991, "On local self-government in the RSFSR" dated June 6, 1991; "On the fundamentals of the budgetary structure and budgetary process in the RSFSR" dated October 17, 1991. The laws of the Russian Federation "On the fundamentals of budgetary rights and rights for the formation and use of off-budget funds, representative and executive bodies of state districts, territories, regions, cities of Moscow and St. Petersburg, local authorities "dated April 15, 1993," On the general principles of organizing local self-government in the Russian Federation "dated August 12, 1995," On the financial foundations of local self-government in the Russian Federation "dated September 23, 1997.

The decision on the formation of state non-budgetary funds is made by the Federal Assembly of the Russian Federation, as well as the representative bodies of the constituent entities of the Federation and local self-government. Composition of state extra-budgetary funds The Budget Code of the Russian Federation treats address-limitingly, as funds of funds generated outside the budget and intended for the implementation of the constitutional rights of citizens to pensions, social insurance, social security in case of unemployment, health care and medical care. Article 144 of the Budget Code of the Russian Federation includes only the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and the Federal Mandatory Medical Insurance Fund, despite the fact that a number of other funds are established by federal authorities, are managed by them and have budgetary funds as part of their income.

Such extra-budgetary funds are, in particular, the state, but they are autonomous, they have a strictly targeted purpose and are created for specific programs of national, regional or local significance, for the implementation of which budgetary funds are insufficient and additional financial resources are needed, mobilized both in the region and outside of it.

State extra-budgetary funds are created on the basis of the relevant acts of the supreme authorities, which regulate their activities, indicating the sources of formation, determine the procedure and direction for the use of monetary funds.

Off-budget social funds, being an integral part of the financial system of the Russian Federation, have a number of features:

Draft budgets of state extra-budgetary funds are submitted simultaneously with the draft of the corresponding budgets for the next financial year;

The budgets of state extra-budgetary funds are considered and approved in the form of federal laws simultaneously with the adoption of the federal law on the federal budget for the next financial year;

Extrabudgetary funds are strictly earmarked; their spending can be carried out exclusively for the purposes determined by the legislation of the Russian Federation, in accordance with the budgets of the funds, approved by federal laws or laws of the constituent entities of the Russian Federation;

The income of state extra-budgetary funds is formed from compulsory contributions, as well as voluntary contributions from individuals and legal entities;

Insurance premiums to funds and the relationship arising from their payment are of a tax nature. Contribution rates are set by the state and are mandatory;

Monetary resources are in state ownership; they are not included in the budgets, as well as other funds and are not subject to withdrawal for any purposes not directly provided for by law;

The spending of funds from extra-budgetary funds is carried out by order of the Government or a specially authorized body (board of the fund).

The state off-budget social funds of the Russian Federation accumulate funds for the implementation of the most important guarantees of state pension provision, the provision of free medical care and social support in case of disability, during maternity leave, spa services, etc.

Funds of state off-budget social funds are in state ownership. Mandatory payments are their main source. The obligatory nature of payments to state extra-budgetary funds, the legislative establishment of tariffs and categories of payers lead to the fact that these payments are identified with taxes.

1.2 The main forms of cash and non-cash payments in budgetary organizations

Offices of the Pension Fund of the Russian Federation in the regions are created by the Resolution of the Board of the Pension Fund of the Russian Federation for the implementation of state management of the finances of pension provision.

Branches are legal entities, have federal property in operational management, an independent balance sheet, current and other bank accounts, can acquire and exercise property and non-property rights, bear obligations, be a plaintiff and a defendant in court.

Branches of the PF RF have a seal with the State Emblem of the Russian Federation and their name, as well as letterheads, stamps.

In their activities, the Branches of the PF RF are guided by the Constitution of the Russian Federation, the current legislation of the Russian Federation, regulatory legal acts of the Russian Federation, decisions of the PFR Board and the Executive Directorate of the PFRO, these Regulations.

The branches of the PF of the Russian Federation carry out their activities in accordance with the legislation of the Russian Federation and the Regulations on the Pension Fund of the Russian Federation, approved by the resolution of the Supreme Council of the Russian Federation of December 27, 1991 No. 2122-1. The PFR budget is approved annually by the federal law on the PFR budget.

The main documents that currently regulate cash circulation in the Russian Federation are the Regulation on the rules for organizing cash circulation in the territory of the Russian Federation dated January 05, 1998 No. 14-P (hereinafter referred to as the Rules) and the Procedure for conducting cash transactions in the Russian Federation, approved by the Central Bank RF of September 22, 1993 No. 40 (hereinafter - the Procedure). Note that the Regulations and the Procedure are binding on organizations, enterprises and institutions on the territory of the Russian Federation.

To make payments in cash, each organization must have a cash desk. In the cash desks of enterprises, cash can be kept within the limits established by the banking institutions serving them in agreement with the heads of these enterprises.

The limit on the balance of cash in the cash desk is set by bank institutions annually for all enterprises, regardless of their organizational - legal form and field of activity, that have a cash desk and carry out cash - monetary payments.

All cash transactions carried out by organizations must be formalized with primary documents. Resolution of the Goskomstat of Russia dated August 18, 1998 No. 88 "On Approval of Unified Forms of Primary Accounting Documents for Accounting for Cash Transactions, for Recording Inventory Results", unified forms for accounting for cash transactions are provided.

It was established that on the basis of the letter of the Central Bank of the Russian Federation dated May 16, 2003 No. 23 "Generalization of the practice of applying the Bank of Russia regulations on foreign exchange regulation" in order to record transactions with foreign currency in cash carried out through the organization's cash desk in settlements with business travelers, the organization may reflect operations for issuing and accepting foreign currency in cash received from a bank account to pay for travel expenses.

In accordance with the Regulation of the Central Bank of the Russian Federation of June 25, 1997 No. 62 "On the procedure for the purchase and issuance of foreign currency to pay for travel expenses", this letter is applied taking into account the specifics established by the Directive of the Central Bank of the Russian Federation dated October 20, 1998 No. 383-U "On the procedure for making legal by persons - residents of transactions of purchase and reverse sale of foreign currency in the domestic market of the Russian Federation ”, by analogy with the procedure for accounting for ruble cash transactions in the cash book. In this case, the accounting of cash transactions with foreign currency in cash must be carried out in a separate cash book.

Thus, we examined the regulatory regulation of the flow of funds of enterprises and organizations on the basis of decrees, letters and other administrative documents of the Central Bank, Goskomstat of the Russian Federation.

It has been established that the regulation of cash is associated primarily with the need to ensure the economic security of the state, the desire to limit the practice of using cash in the shadow economy of the Russian Federation.

At this stage of the research, an analysis of a large number of regulations has been carried out. However, these documents regulate only general issues of the research subject. For this reason, it is necessary to study the regulatory documents governing the procedure for accounting and control of funds, to determine the goals and objectives facing the relevant divisions of the enterprise.

Funds entering the settlement accounts of the Office of the Pension Fund of the Russian Federation in the Ulyanovsk region are federal property, are not part of the budgets, other funds and are not subject to withdrawal.

In accordance with the current legislation, the Branches store temporarily free funds (with the exception of cash at the cash desk within the established limit) in the bank.

A current account is obliged to open a bank at the place of registration of the institution, budgetary funds for the maintenance of the institution are accumulated on this account.

The relationship between the Branches and the bank is formalized by a current account agreement. Under this agreement, the bank undertakes to open a current account and other accounts, credit them with the amounts received by the client and, on behalf of the client, write off the appropriate management amounts to be credited to the creditors' accounts, accept and issue cash from the client, etc. The first current account serves to secure financing the payment of state pensions and planned indicators for the collection of insurance premiums, and the second current account serves to finance the UPF RF for the implementation of the estimate of income and expenses.

Receipts of funds from the budget are recorded on the current account in the accounting department of the Branches and are reflected on the active subaccount 201.01 “Current account” by debit and credited to account 304.04 “Internal settlements between the main manager and the recipient of budget funds”.

The credit of this sub-account reflects operations related to various payments, issuance and transfer of funds, in correspondence with the debit of accounts 201.04 "Cashier", 302.00 "Settlements with suppliers and contractors", 303.02 "Settlements with the Social Insurance Fund of the Russian Federation", "Settlements with By the Russian Federation Compulsory Medical Insurance Fund "," Settlements with the Russian Pension Fund ". From the account, funds are carried out by payment and other settlement documents drawn up in accordance with the requirements of this Regulation, within the limits of the funds available on the account. The accounting of transactions on the movement on the current account is kept in the cumulative statement to the journal of transactions No. 2. Upon completion, the totals are transferred to the Journal - Main book. Branches have the right to transfer advances to other organizations under contracts. The contracts must include a clause on payment at the beginning of an advance of 30%, and after the services rendered, full payment of the remaining part of 70%. All advance payments are reflected at the debit of sub-account 302.00 credit 201.01.

Branches carry out all settlements with suppliers for goods received and services rendered, as a rule, in a non-cash manner according to settlement documents through bank institutions. The Central Bank has established the maximum amount of cash settlements between legal entities of 10 thousand rubles.

Forms of payment are determined in the contracts of the parties in accordance with the legislation of the Russian Federation. Accounting employees must accurately and in a timely manner take into account and strictly control all settlement operations, take measures to speed up settlements, and prevent violations of settlement discipline. It is important to correctly and promptly draw up settlement documents, submit them to the bank in a timely manner for making settlements, and monitor the completeness and timeliness of payments.

Payment documents are considered a payment order - this is an order of the payer to the bank to write off a certain amount from the account to the recipient's account in order to repay its obligations. Also, payment requirements - instructions from the supplier to the buyer to pay on the basis of the settlement documents sent to the bank serving the payer, the cost of the services provided or work performed under the contract. It is accepted if the payer has not refused to pay, "Acceptance", which means the payer's consent to pay settlement documents for goods and material values ​​and services. All settlement transactions are governed by the regulations of the Bank of Russia, which determine the procedure for the exchange of electronic documents using information security tools. There is an information protection department in the Departments, whose responsibility is to control the incoming information and all of it that has left is checked by the Anti-Virus.

The branches prepared settlement documents on paper - these were mainly payment orders, which were printed automatically in black font. The signatures on the settlement documents were affixed with a pen with paste or ink in black, blue or purple. When drawing up the document, special attention was paid to the fact that the seal imprint and the stamp imprint on the settlement documents were always clear, all the words on the seal were well read. Attention was also paid to filling in the details, to the purpose of the payment, in which the invoice was necessarily indicated, or the agreement being the basis for transferring the amount of money from the account to the recipient's account, the order of payment was indicated in accordance with the rules approved by the Bank's resolution, for example, taxes - 3rd order, payments for services - 6th priority. Funds were debited from current accounts within 3 days. The courier had to take the payment documents and only the next day in the Bank statement it would be possible to see whether the funds were debited from the account, but this does not mean that the money is already in the recipient's account. They still traveled a long way to get to the recipient's account, the money from the tank goes to the Sberbank account, and only after that, on the 3rd day, it is credited to the recipient's account. Settlement documents were accepted and accepted by the bank for execution regardless of their amount. If the bank identifies violations when filling out payment documents, in accordance with the established requirements of the accounting rules and this part of the Regulations, then they will be returned and payment for them will not be made. Orders are valid for ten days from the date of issue (the day of issue is not taken into account). The FIU finances in a timely manner. Settlements through the card index of an off-balance sheet account, the PF RF Branch does not make, in this case payments are not delayed. The Bank writes off funds within the specified period for the goods supplied, work performed, services rendered.

Today, in the Branches of the PF RF of the fund, settlements are made with counterparties using the Bank-Client software. This program was originally compiled by the Bank's programmers. Specific people have access to work with the bank, according to the instructions, all the necessary conditions are provided for using the secret keys of this program. All this helps to quickly and efficiently cope with the tasks of financing pensions and all current payments. The terms for debiting funds from the current account to the recipient's current accounts are reduced, today it is only 1 day. Decreased document flow, less transfer costs. The branches themselves control the bank statement, to which all primary documents for payment are attached, calculate the costs based on the balances on the current account. However, the courier still receives a statement from the Bank to confirm the balances. The same requirements remained for the execution of payment documents, despite the fact that they are sent electronically. "Bank - client" innovation is very convenient, modern and economical in all respects.

1.3 Goals and objectives of accounting and control of funds in the organization

The basic requirements for accounting are reflected in a number of regulations. For example, some of the provisions of the federal law "On accounting" can be attributed to cash flow accounting.

Thus, the accounting of property, liabilities and business operations of organizations is maintained in the currency of the Russian Federation - in rubles.

The organization maintains accounting records of property, liabilities and business transactions by double entry on interconnected accounting accounts included in the working chart of accounts of accounting.

Analytical accounting data must correspond to the turnover and balances of synthetic accounting accounts.

In article 9, chapter II of the federal law on accounting, the requirements for the preparation of primary accounting documents are described in a special way.

To reflect in the accounting of business transactions related to the movement of cash, in accordance with the order of the Ministry of Finance dated October 31, 2000, No. 94n, account 201.00 "Cashier" was opened. The account is designed to summarize information about the availability and movement of funds in the cash desks of the organization.

Sub-accounts can be opened for account 201.00 "Cashier":

201.04 "Cashier of the organization",

201.05 "Cash documents", etc.

In clause 9 of Part II of the regulation on accounting and financial reporting in the Russian Federation, it is indicated that organizations maintain accounting records of property, liabilities and business transactions (facts of economic activity) by double entry on interconnected accounting accounts included in the working chart of accounts accounting.

Thus, we have studied the theory and methodology of accounting and cash control. It has been established that money plays a crucial role in the economic activity of an enterprise and allows it to be included in the general process of exchange of goods and services. The state, in turn, strives to strictly regulate this area of ​​economic relations, and for this it has objective reasons.

Accounting for funds is fully described in legislative acts. There are unified forms of primary documentation, analytical and synthetic registers. A special balance account is provided for accounting of cash transactions, the order of inventories is described. Noteworthy is the independent confirmation of the legality of business transactions based on audit.

At the same time, in order to study how these norms are implemented in practice, it is necessary to study the experience of organizing accounting at a particular enterprise, which will be done in the next chapter.

Features of the Department's reporting is a system of indicators characterizing the conditions and results of work for a certain period. Reporting is the final stage of the accounting process. It is compiled according to the data of accounting, statistical and operational accounting. This allows you to include in the content of reporting not only cost, but also natural indicators for assessing and summarizing both quantitative and qualitative characteristics.

In international accounting standards, four stages are identified in a single accounting process: documenting business transactions, bringing together individual accounting data based on synthetic and analytical accounts; formation of reporting forms for the analysis of the organization's activities.

The financial statements reflect on an accrual basis the property and financial position of the institution, the results of economic activities for the reporting period. Institutions and organizations, as well as centralized accounting offices serving non-production institutions that are on the republican budget of the Russian Federation, budgetary national - state and administrative - territorial entities of the Russian Federation, prepare annual, quarterly and monthly accounting reports on the execution of cost estimates.

When drawing up and submitting financial statements, the Department is guided by the Federal Law of November 21, 1996 N 129-FZ "On Accounting" (Collected Legislation of the Russian Federation, 1996, N 48, Art. 5369), the statute on accounting "Financial Statements of the Organization" PBU 4/99 and other accounting regulations. Chart of accounts for accounting in budgetary organizations, instructions for its application approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n (according to the conclusion of the Ministry of Justice of the Russian Federation dated November 9, 2000 N 9558-YUD, this Order does not need state registration ).

When reflecting data in the financial statements, it should be borne in mind that if, in accordance with the regulatory documents on accounting, the indicator should be deducted from the corresponding indicators (data) when calculating the corresponding data (intermediate, total, etc.) or has a negative value, then in the accounting reporting this indicator is shown in parentheses (operating costs, direction of funds, disposal of fixed assets, etc.).

The reporting year for all enterprises, institutions and organizations is the period from January 1 to December 31 inclusive. Annual reports are drawn up as of January 1, quarterly - as of July 1 and October 1, monthly - on the first day of the month following the reporting month. The first reporting year for newly created institutions is the period from the date of state registration, i.e. the acquisition of the rights of a legal entity, until December 31, inclusive, and for enterprises established after October 1, - until December 31 of the following year, inclusive.

The rules for drawing up and submitting reports are governed by the Regulations on the maintenance of accounting and financial reporting in the Russian Federation of July 29, 1998, No. 34n; Accounting Regulations "Financial Statements of Organizations" (PBU No. 4/96), approved by the Order of the Ministry of Finance of the Russian Federation No. 10 dated February 8, 1996, as well as by the letter of the Ministry of Finance of the Russian Federation "On the procedure for drawing up annual, quarterly and monthly financial statements institutions and organizations on the budget "of February 15, 1993 No. 12 (as amended on August 3, 1993, July 25, 1994, June 27, 1995, August 26, 1997)

Samples of forms for annual, quarterly and monthly reports for the Office and their content are established by the Ministry of Finance of the Russian Federation, and are filled in in strict accordance with the indicators provided in them. Annual, quarterly and monthly reports can be submitted in the form of automated forms.

Estimated indicators of the forms of annual, quarterly and monthly reports must correspond to the approved estimates of expenses, estimates of income and expenses, taking into account the changes made in the reporting period, drawn up in the manner prescribed by the Ministry of Finance of the Russian Federation.

The annual report of the Branch includes the following forms:

0503130 "Balance of budget execution of the main manager, recipient of budget funds";

0503125 "Help on internal settlements";

0503126 "Statement of cash balances in bank accounts of recipients of budget funds";

0503121 "Statement of financial performance"

0503127 "Report on the execution of the budget of the main manager, recipient, recipient of budget funds";

0503169 "Information on accounts receivable and payable";

0503130 "Statement of the balance sheet" on the conclusion of accounts of the budgetary accounting of the reporting financial year;

050168 "Information on the movement of non-financial assets";

0503174 "Information on the financial result of the institution's activities";

0503176 "Information on shortages and theft of funds."

The financial statements of the Department include performance indicators not only of itself, but also of structural divisions.

The department provides monthly, quarterly and annual financial statements to its parent organization, the Regional Pension Fund of the city of Ulyanovsk, in a timely manner.

The financial statements containing indicators classified as state secrets under the current legislation are presented taking into account the requirements of this legislation.

The chief accountant submits consolidated, quarterly, annual financial statements on the execution of estimates of income and expenses of institutions, in a timely manner. Consolidated financial statements are signed by the head and the chief accountant.

The responsibility of the persons who signed the consolidated financial statements is determined in accordance with the current legislation. In the Department, accounting is automated and, in accordance with this, accounting is based on a single interconnected, technological process of processing documentation for all sections of accounting with the preparation of a balance sheet in accordance with the Chart of Accounts provided for in this Instruction, and standard design solutions for the comprehensive automation of accounting. Thus, the data of synthetic and analytical accounting are formed in the databases of the software package used and are monthly displayed on paper - output forms of documents (memorial orders, cards, statements, general ledger, report, etc.). At the same time, the content of indicators in the output forms of documents must comply with the requirements provided for by this Instruction for accounting registers.

If errors are found in the accounting statements, it is necessary to make corrections in the corresponding databases and receive the output forms, taking into account the correction of errors. Without drawing up documents confirming any corrections, new data will not be entered into the forms.

The explanatory note should provide a brief description of the organization's activities (ordinary activities; current, investment and financial activities), the main performance indicators and factors that influenced the financial results of the organization in the reporting year, as well as decisions based on the results of consideration of the annual financial statements, i.e. e. relevant information useful to obtain a more complete and objective picture of the financial position of the organization, the financial performance of the organization for the reporting period and changes in its financial position.

When setting out in the explanatory note the main performance indicators characterizing the qualitative changes in the property and financial situation, their reasons, if necessary, the adopted procedure for calculating analytical indicators should be indicated

When characterizing solvency, attention should be paid to indicators such as the availability of funds in bank accounts, at the cash desk of the organization.

Accounting is essential for the correct organization of monetary circulation, in the efficient use of financial resources. Skillful allocation of funds in itself can generate additional income for the organization. Therefore, you need to constantly think about the rational investment of temporarily free funds.

The organization of accounting in a State institution - the Office of the Pension Fund of the Russian Federation in the Ulyanovsk region is carried out in accordance with the fundamental regulatory documents for accounting, these are:

Budget Code of the Russian Federation of 08/12/98;

Federal Law of the Russian Federation dated November 21, 1996 No. 129 - Federal Law “On Accounting”;

Regulations on the Pension Fund of the Russian Federation dated December 27, 1991, 2122-1;

Instruction on accounting in budgetary organizations "approved by Order of the Ministry of Finance of the Russian Federation of December 30, 1999 No. 107 n.

Regulations on the maintenance of accounting and financial reporting in the Russian Federation from 27.07.98, 34 n.

Regulation on documents and workflow in accounting, approved by the Ministry of Finance of the USSR on July 29, 1983, 105;

Methodological instructions for the inventory of property and financial obligations, approved by order of the Ministry of Finance of the Russian Federation dated June 13, 1995 49;

Instruction on accounting and reporting on the execution of the PFR budget, approved by the resolution of the PFR Board of January 30, 1995, 18, coordination with the Ministry of Finance of the Russian Federation;

The procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Bank of Russia dated 03.22.1993 40;

Regulations on the department of accounting for receipts and expenditures of funds of the regional branch of the Pension Fund of the Russian Federation, approved by the resolution of the PFR Board on January 15, 1992 11;

Other current instructional and methodological materials of the Pension Fund of the Russian Federation.

This Instruction establishes a unified procedure for accounting in budgetary institutions. The instructions apply the following concepts:

A budgetary institution is an organization created by public authorities of the Russian Federation, public authorities of the constituent entities of the Russian Federation, local self-government bodies for the implementation of managerial, socio-cultural, scientific, technical and other functions of a non-commercial nature, the position of which is financed from the corresponding budget or the budget of the state extra-budgetary fund on the basis of estimates of income and expenses;

The main manager of budget funds (hereinafter referred to as the main manager) is a government body of the Russian Federation, a government body of a constituent entity of the Russian Federation, a local government body or other direct recipient of budget funds determined by the relevant law (legal act) on the budget for the next financial year and entitled to distribute appropriations in the directions established by this law (legal act), on the administrators and recipients of budget funds under its jurisdiction;

Limit of budgetary obligations - the maximum amount of the recipient's rights to accept monetary obligations, paid for from the funds of the relevant budget;

Acceptance of monetary obligations at the expense of budget funds - the conclusion by the recipient of contracts (agreements, acts) for the performance (services) with performers of work (services) within the limits of budgetary obligations;

Expenditure financing volume - the amount of beneficiary's rights to pay monetary and other obligations accepted in the established manner at the expense of budget funds, within which the bodies executing budgets carry out cash expenses on behalf of the recipient;

Cash expense - an operation to write off funds from the account of the treasury body or in a credit institution in payment of the obligations accepted in the established manner by the recipient and payable from the funds of the relevant budget;

Personal account - the register of analytical accounting of the treasury body, designed to reflect in the accounting the limits of budgetary obligations, accepted monetary obligations, funding and cash expenditures, implementing the budget by the main managers, administrators and recipients;

Institutions keep records of the execution of estimates of income and expenses for budgetary funds and funds received from extra-budgetary sources, in accordance with the Federal Law "On Accounting" (Collected Legislation of the Russian Federation, 1996 No. 48, Art. 5369; 1998, No. 30, Art. . 3619) and these Instructions.

The procedure for maintaining accounting records in institutions established by this Instruction provides for:

· Chart of accounts of accounting in institutions;

· Journal form of accounting;

· The way of using subaccounts of the Chart of accounts of accounting to reflect operations on the execution of the estimate of income and expenses of both budgetary funds and funds received from extrabudgetary sources;

· Forms of primary accounting documents and accounting registers;

· Methods of valuation of assets and liabilities;

· Correspondence of sub-accounts for basic accounting transactions;

· Other issues of the organization of accounting.

The management of the Department is carried out by the head, who is appointed to the position by the PFR Board in agreement with the administration of the Ulyanovsk region.

The Treasury Department is a structural subdivision of the regional Office of the Pension Fund of the Russian Federation and is directly subordinate to the head of the State Administration - UPF RF in the Ulyanovsk region.

The department is guided in its work by the Constitution of the Russian Federation, federal laws, legislation of the Russian Federation on accounting, regulations of the Ministry of Finance of the Russian Federation and bodies that are granted the right to regulate accounting by federal laws, Regulations on the Pension Fund of the Russian Federation, resolutions of the PFR Board and the PFR Executive Directorate , rules, instructions and regulations developed by the FIU, orders and orders of the head of the Department, as well as this Regulation.

The Treasury Department includes the following groups:

Financial group;

Accounting group for the execution of estimates of income and expenses of the Office of the Office;

Group for the set of financial statements on the costs of the payment of pensions and estimates of income and expenses for the maintenance of the PFR bodies;

Cash Receipt Forecasting Group.

The department is headed by the chief accountant - the head of the Treasury Department, who is appointed and dismissed by the Chairman of the Management Board of the PF RF.

The work of the treasury department is built in accordance with the quarterly work plan and the Regulations on the treasury department, approved by the head of the department.

Job descriptions for specialists of the treasury department are drawn up by the chief accountant in accordance with the methodological recommendations of the Methodological Council of the regional departments for accounting for receipts and expenditures of funds, set out in a letter to the Pension Fund of Russia dated 10/20/1997. No. ЕВ - 03 - 11/7470-IN.

The chief accountant, as documents are received from the FIU, conducts classes with accounting workers to study instructive and regulatory documents.

In order to timely study changes in legislative documents, employees of the Treasury Department in their practical work apply the Consultant Plus program, information from the journals "Accounting in budgetary and commercial organizations", "Glavbuh" and the newspaper "Economics and Life".

Chapter 2 Organization of accounting of funds in budgetary organizations

2.1 Accounting for cash transactions

In accordance with the Law of the Russian Federation of September 25, 1992 N 3537-1 "On the monetary system of the Russian Federation" (Article 15), the Board of Directors of the Bank of Russia by decision N 40 of September 22, 1993 approved the "Procedure for conducting cash transactions in the Russian Federation" ...

By order of the head of the Pension Fund of the Russian Federation in the Ulyanovsk region dated July 5, 2000 No. 37, the Regulation on the accounting policy of the Pension Fund of the Russian Federation in the Ulyanovsk region was approved. Clause "General Regulation" establishes the basis for the formation and disclosure of the accounting policy of the Office of the Pension Fund of the Russian Federation in the Ulyanovsk region, the Office was formed to carry out state management of the finances of pensions in the Ulyanovsk region.

As previously stated in clause 1.1.2, the Department is an independent legal entity operating in accordance with the legislation of the Russian Federation and the Regulations on the Pension Fund of the Russian Federation, approved by the resolution of the Supreme Council of the Russian Federation, approved by the resolution of the Supreme Council of the Russian Federation dated December 27 1991 2122-1, the Budget Code of the Russian Federation of 12.08.1998. In its activities, the GU - UPF RF in the Ulyanovsk region is subordinate to the Regional Pension Fund of the Russian Federation in the city of Ulyanovsk. The Department provides targeted expenditure and accumulation of insurance premiums, as well as financing of expenses for the payment of state pensions and benefits, for financing and material and technical support for the current activities of the Department, for other activities related to the activities of the Department.

Accounting in the GU - UPF RF in the Ulyanovsk region is carried out according to the journal form of accounting in accordance with the Instruction. The primary accounting documents checked and accepted for accounting are systematized according to the dates of transactions (in chronological order) and are drawn up in separate journals for transactions at the expense of budget funds received from extra-budgetary sources, which are assigned the following permanent numbers:

Journal of operations No. 1 - cumulative statement of cash

operations;

Journal of operations No. 2 - accumulative statement of the movement of funds;

Journal of transactions No. 4 - cumulative statement for settlements with other debtors and creditors;

Journal of operations No. 6 - cumulative payroll;

Journal of operations No. 3 - cumulative statement for settlements with accountable persons;

Journal of operations No. 7 - cumulative statement for the disposal and transfer of fixed assets.

All financial accounting in the Department is carried out automatically using the "1-C Enterprise" program. This, in turn, facilitates the work of the accountant; all primary documents are processed in a timely manner: advance reports on business expenses, travel, postage, representative for a specific financially responsible person or employee of the Office.

The checkout is also posted on every checkout day. When registering and accounting for cash transactions, the GU - UPF RF in the Ulyanovsk region is guided by the procedure for conducting cash transactions established by the Central Bank of the Russian Federation. All incoming and outgoing orders are issued automatically, and not manually, as it was before. In the incoming and outgoing orders KO - 1 (0310001) and KO –2 (0310002), the basis for their preparation is indicated and the documents attached to them are listed. Receipt and debit orders are registered by the accounting employee in the register of debit and debit orders f KO –3. (0310003) before transferring them for execution at the checkout.

Transaction logs are signed by the chief accountant or deputy. Then all the logs of operations after the expiration of the month, together with the documents selected in chronological order, are filed. If there are not so many documents, then you can file it in 3 months at once. The corresponding period of the report is recorded on the cover. All documents are stored for five years in accordance with the rules for organizing state archival affairs. After the expiration of the terms, the cases are destroyed in the prescribed manner.

A state institution - the Office of the Pension Fund of the Russian Federation in the Ulyanovsk region is obliged to keep free funds in banks. The Office is serviced at OSB 8588 in Ulyanovsk, where it makes settlements for its obligations with other enterprises, as a rule, by bank transfer or we use the form of cash payments, these rules are established by the Bank in accordance with the legislation of the Russian Federation. For making payments in cash.

The department has a cash desk and maintains a cash book in the prescribed form. The rules for storing the receipt and expenditure of cash are determined by the "Procedure for conducting cash transactions in the Russian Federation", approved by the resolution of the Board of Directors of the Bank of Russia dated 04.10.93, No. 18. Since the Department has automated accounting, the conduct of cash transactions is ensured cash book. The book is laced, numbered and sealed with a wax (mastic) seal, everything is certified by the signatures of the head of the institution and the chief accountant on a quarterly basis.

Entries in the cash book are made immediately after receiving or issuing money for each cash order or other document replacing it.

Acceptance of cash

The Department accepts cash using cash receipts. The surname is indicated in the receipt slip, if the employee enters the cashier in cash, and the item under which the expenses are reimbursed. The amount is indicated in words and the date of receipt of cash. The order itself, together with a tear-off receipt, is signed by the chief accountant or a person authorized by him, the official seal is put, and signed by the cashier. All data in the receipt note must arithmetically correspond to the amount posted to the cash book. The tear-off receipt is given to the employee of the Office, and from the receipt order from the Bank, according to the check, is attached with a decryption to the bank statement.

Cash to the cashier from the current account is received by the checkbook. It is issued as the Bank uses it to the client. An application for permission to receive a checkbook is filled in, it is signed by the Head of the Department and the chief accountant. Used checkbooks are stored in the cashier's safe folded in chronological order by year and month for five years. The funds received at the cash desk of the Office are recorded on the active account 201 "Cashier" on subaccount 201.04 according to the Chart of Accounts for accounting in budgetary organizations. The debit reflects the amount of money received at the cash desk of the Office, the loan - the amount of money issued. Every day, the cashier makes an entry in the Journal of Operations No. 1.

Cash received by businesses is spent for the purposes indicated on the check. At the cash desk, an accounting book is kept for analytical accounting of funds, in which the cashier writes in detail for what purposes the funds were received and for which they were spent. This, in turn, controls that there is no overshoot and is convenient for the cashier himself, since he himself controls the expense and balance at the end of the cash day. At the end of the quarter, there should be no cash balance, this rule is implemented in the Office. The company can have cash in its cash desks within the limits set by the Bank, in agreement with the Head of the Department. The limits of cash balances are revised if necessary. The cash limit of the Department has a cash limit of 4500 rubles, confirmed and authorized by the Bank, in which the Department is serviced. It is calculated as follows: all expenses for three months are added up arithmetically and divided by the average number of working days, the average coefficient is displayed, which is the indicator of the limit. All expenses are controlled by the KRO of the Ministry of Finance of the Russian Federation. If necessary, these limits can be revised.

The receipt for the amount of cash is filled out with a ballpoint pen in blue ink, neatly, clearly without errors. The check is signed by the Chief and the chief accountant or by deputies who have the right of the second signature. Sample signatures are approved by the head office of the PFR and only after confirmation are submitted to the Bank for verification of signatures on payment documents. In the check on the reverse side, a decoding of the amount indicated on the front side of the check is filled in. It can be travel, economic or other purposes, bonuses, sick leave benefits, salary, advance payment, etc. Then the columns are filled in indicating the identity document receiving the amount on the check.

Upon receipt of funds at the cash desk from the current account, an accounting entry is made:

D- 201.04 K- 201.01

Issuance for report on fuels and lubricants

D 105.03.1 Kt 208.22.1 Σ 212692-13

The cashier of the Office is obliged to deliver to the bank all cash received from an individual, especially if these balances are in excess of the established limits. He has the right only to keep cash in his cash desk, in excess of the established limits for wages, payment of sick leave benefits for no more than 3 working days, including the day the money is received at the bank.

The issuance of cash against a report on business and operating expenses, travel, postage, entertainment is based on an order or application for funds. Payment of wages, vacation pay occurs according to the statement, which is compiled by the calculator. All incoming and outgoing orders are registered in the registration book f. ZHO 2

Subaccount 302.01 takes into account settlements with employees of the institution who are on the payroll for all types of wages, bonuses, benefits for temporary disability, for pregnancy and childbirth, at the birth of a child, caring for a child until they reach the age of 1.5 years, and so the same for other types of accrued income.

Calculation of wages and benefits is made once a month and is reflected in the accounting on the last day of the month.

The documents for payroll are: an order of the head of the institution on the enrollment, dismissal and transfer of employees in accordance with approved stamps and wage rates, a time sheet and payroll, and other documents.

On the basis of payroll, a journal of operations No. 6 is compiled. All documents that served as the basis for calculating wages (timesheets, extracts from orders for accrual, dismissal, etc.) must be attached to the journal.

Money received from the bank account to pay off all debts (wages) in cash, an accounting entry is made at the cash desk:

D- 302.01 "Payments for labor"

К- 201.04 "Cashier"

Funds are issued from the cash desk to pay for sick leave, the correspondence of accounts is used:

Every day, at the end of the working day, the cashier calculates the results of operations for the day, displays the balance of money in the cash register on the next date and sends to the accounting department as a cashier's report the second vouchers (copies of entries in the cash book for the day) with receipt and expense documents against receipt in the cash book ...

All cash transactions are reflected in the Journal of transactions No. 1, which allows you to control all cash flow.

The submitted cash report is checked by the accounting department, and on the basis of it, an entry is made on a daily basis in the cumulative statement of cash transactions and other accounting registers. When writing to the book "Journal - main" journal of operations No. 1 from the total amount of turnovers for the month, turnovers on funds received at the cashier's office from accounts opened in credit institutions are excluded.

In addition to money, the cashier can report vouchers to rest homes, work books, i.e. forms of strict reporting. Registration of forms and vouchers is carried out on account 201.05 "Forms of strict reporting", "Vouchers".

Account 201.05 "Cash documents", various monetary documents are taken into account, such as: paid coupons for gasoline and oils, for food, etc., paid vouchers to rest homes, sanatoriums, camp sites, received notifications for postal orders, postage stamps and stamps state duty, forms of work books and inserts to them.

In order to control the safety and use of funds in the Office, a sudden audit of the cash desk is carried out. The term for the audit of the cash desk is determined by the Head of the Department. Practice shows that it is advisable to carry out sudden inspections at least once a month. The audit of the cash desk is carried out by a commission appointed by the order of the Head of the Department. The procedure for conducting cash transactions provides for sudden audits of the cash desk with a full sheet-by-sheet recount of all money and verification of other valuables in the cash desk.

The commission draws up an act in which the actual cash balances are compared with the accounting data, the shortage or surplus of funds is determined. The act is drawn up on the day of the checkout and signed by the members of the commission. The commission must demand from the cashier a written explanation of the reasons for the identified shortage or surplus.

In the cash desk there is a limit on the balance of funds, which is confirmed by the Bank in which the Office is serviced.

2. 2 Accounting for transactions on the current account

The organization and maintenance of accounting for settlements with other debtors and creditors is carried out on the basis of the Federal Law of the Russian Federation "On Accounting" No. 129 ФЗ dated 11.21.96 and in accordance with the Instruction on accounting in institutions and organizations that are on the budget, approved by order of the Ministry RF dated August 26, 2004 No. 70-n.

In the process of executing the cost estimate for the maintenance of the department apparatus, settlement operations are carried out related to the transfer of funds to various organizations: settlements for one-time deliveries of inventory items, for the performance of work and services rendered, paid by invoices by payment orders, etc.

In accordance with the Regulation on the organization of procurement of goods, works and services for state needs (approved by the Decree of the President of the Russian Federation dated April 08, 1997 No. 305), the main method of purchasing products for state needs is open competitive bidding. But for all their significance and importance for ensuring the efficiency of spending budget funds, one cannot fail to see certain disadvantages of this method of procurement. These include, first of all, the following: the duration of the competitive bidding procedures;

Significant costs of the customer for planning tenders, preparing tender documentation, reviewing bids and identifying a winner;

Significant costs of participants for the preparation of bids, their direct financial costs associated with the purchase of bidding documents and obtaining the necessary guarantees, for which commercial banks in Russia take a fairly tangible fee.

Accounting for settlements in the Office is maintained on account 302.00 "Settlements with suppliers, contractors and customers for work performed and services rendered", and subaccount 302.00 "Settlements with suppliers and contractors", 302.02 "Settlements with buyers and customers for work performed and services rendered". Subaccount 302.00 "Settlements with suppliers and contractors" takes into account settlements with suppliers for building materials, structures and parts, equipment for installation, etc., purchased at the expense of budget funds, earmarked funds and gratuitous receipts, settlements for capital construction. For settlements with suppliers, the debit of account 302.00 records the amount of paid invoices for building materials, structures, while details are credited to sub-account 201.01. Sub-accounts 105.00 or 302.00 are debited for the value of values ​​received from suppliers to the warehouse, if the values ​​were transferred to the contractor, bypassing the warehouse, and sub-accounts 302.00 are credited. For settlements with contractors, the amounts transferred for the completed construction and installation work are recorded in the debit of subaccount 302.00, and the cost of structures and parts, construction materials transferred to the contractor for construction work, while subaccount 201.01 is credited. The amounts of construction and installation work performed by the contractor are recorded in the debit of subaccount 401.00 and credit 302.01.

The budget of the Department for the current year is approved by the Board of the Pension Fund of the Russian Federation. The expenses for the maintenance of the Administration's staff in the Ulyanovsk region are included in the expenditure side of the budget of the Directorate in the Ulyanovsk region. A budgetary institution that is under the administration of the FIU and is eligible to receive the appropriation. All funds received from the budget are accumulated on account 304.00 "Intradepartmental calculations for financing from the budget" arising in the process of financing between the main managers, managers and recipients under their jurisdiction, as well as transactions on the movement of financing of the recipient according to his estimate of income and expenses.

The debit of subaccount 304.00 records:

- the main manager, manager has the amount of allocated funding;

- from the recipient - the amount of expenses incurred for the year, as well as the amount of identified shortages if it is impossible to collect in the prescribed manner and other write-offs accepted at the expense of the institution, withdrawal of funding;

The credit subaccount 304.00 records:

- from the main manager, manager - the amount of expenses incurred for the year by the institutions under their jurisdiction, on the basis of the submitted reports, the withdrawal of funding for the institutions under their jurisdiction;

- from recipients, as well as from the main manager, as a recipient - financing of his expenses, the amount of other operations that increase financing.

When compiling the consolidated balance sheet, the balances on the sub-account 304.00 in the asset of the balance sheet of the main manager, the manager and on these sub-accounts in the liabilities of the institution's balance sheet, which are in their introduction, are mutually excluded.

According to the Instruction on accounting in budgetary organizations, approved by order of the Ministry of Finance of the Russian Federation dated December 30, 1999. 107-n, Regulations on the Branch of the Pension Fund of the Russian Federation dated 02/08/1991. one; Regulations for the maintenance of accounting and financial reporting in the Russian Federation from 27.07.1998, 34-n; Federal Law of the Russian Federation of 21.1.1996 No. 129 - FZ "On Accounting"; The Budget Code of the Russian Federation of 08/12/1998, which the Branch is guided by.

"Settlements with different debtors and creditors" is subdivided into the following sub-accounts:

209.00 "Settlements for shortages"

303.04 "Value Added Tax"

302.07 "Settlements with other debtors and creditors"

On subaccount 302.07 "Settlements with other debtors and creditors", settlements with other debtors and creditors are taken into account, including settlements with suppliers for goods supplied and services provided.

Analytical accounting of settlements on subaccount 302.07 is kept in a cumulative sheet for settlements with other debtors and creditors (journal of transactions No. 4), in which for each debtor or creditor it is reflected in an operation during the month.

The entries in it are formed for each document in the following order. At the beginning of each month, from the cumulative statement for the last month, for each debtor and creditor, the data of accounts for which material values ​​were not received or services were not provided are recorded.

As the payment progresses, vendor invoices based on payment orders are made for each debtor or creditor.

As the payment progresses, vendor invoices based on payment orders are made for each debtor or creditor. The amounts of advances transferred in accordance with the agreements are recorded. The amount of material assets received and services rendered is credited to account 302.07 on the same line for which the debt appears, and in the debit of the corresponding accounts of the column. At the end of the month, the totals are calculated and recorded in the book "Journal - main".

For each position, the balance at the end of the month is displayed. Accounting for settlements with other debtors and creditors can be kept on cards.

The money was transferred from the current account for the services rendered. A purchase is made, an accounting entry is made:

The goods were posted to the warehouse and installed:

A power of attorney of the standard form No. M -2a is issued to an employee of the department to receive inventory items.

Issuance of a power of attorney to persons who do not work in this department is not allowed. An unused power of attorney must be returned to the accounting department the next day after the expiration of the power of attorney, a note is made in the Log book of issued powers of attorney.

At the end of the month, the totals are calculated and the data is recorded in the "Journal - main" book in the "Order amount" column.

All transactions with the current account are reflected in the bank statement the next day after the transaction. Settlements with suppliers can be made both by bank transfer and by cash. The Department receives an invoice for payment, it is approved by the Chief, then the payment order from the account transfers funds with the specified amount to the current account of the supplier. After crediting the amount, the supplier sends the goods and an invoice document, where the name of the goods and its quantity, the amount per unit, are indicated. On the basis of this payment document, the receipt of goods is received at the warehouse and is already written off from the warehouse according to the intended purpose.

To account for settlements on contributions to all off-budget and budgetary funds, sub-accounts are used:

303.02,303.06 "Settlements with the Social Insurance Fund of the Russian Federation"

303.02 "Settlements with the Mandatory Medical Insurance Fund of the Russian Federation"

303.02 "Settlements on insurance contributions with the Pension Funds of the Russian Federation"

The accrual of the amount to the Funds is charged to the debit of those accounts to which the accrued wages were charged, and to the credit of accounts 303.02. In this case, the following accounting entry is made:

Debit of account 401.01 "Expenses on the budget for the maintenance of the institution and other activities"

Part of the amounts accrued to the Social Insurance Fund and to the Pension Fund is used by the organization for the employee, the corresponding benefits for temporary disability, pregnancy and childbirth, child and child benefits, etc. According to Chapter 24 "Unified Social Tax" (contribution) of the Tax Code of the Russian Federation (part two), credited to state off-budget funds - the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the compulsory medical insurance funds of the Russian Federation. The UPF RF in the Ulyanovsk region makes contributions to the off-budget funds UST -26.2% (PFR - 20.0%, FSS RF - 2.9%, MHIF - 1.1%, MHIF Territorial fund 2.0% with salary o) Personal tax - 13%, Accident - 0.2%. (picture 2)

Figure 2 - The structure of tax payments for the UST

Payment is made by bank transfer using a bank account of financing the costs of the estimate for the maintenance of the device with payment documents.

The accrual of these benefits to the employees of the organization is made out with the following entry:

Debit of subaccounts 302.13;

Credit account 302.01 "Settlements with employees and employees."

The rest of the amounts of social insurance contributions are transferred to the Social Insurance Fund, contributions to the Pension Fund - to the specified fund, and contributions to health insurance funds - to the respective funds.

Enumerations are made out as follows:

Debit of subaccount 303.02;

Credit account cash accounting 302.01.

2.3 Accounting for settlements with accountable persons

According to the "Procedure for the distribution of expenses by relevant subject items and subsections of the economic classification of budget expenditures of the Russian Federation", budget expenditures and expenditures from extra-budgetary sources are classified as current and capital expenditures, as well as expenditures associated with the provision (repayment) of budget loans (budget loans) ...

The amounts given out in the report include expenses for: purchase of fuels and lubricants (gasoline, oils, etc.).

Also included are the costs of purchasing: furniture, inventory, blinds, table and kitchen utensils, tools, etc., equipment and appliances, including the cost of their installation and adjustment; personal protective equipment for respiratory organs and skin, fire extinguishers; expenses for the purchase of spare parts for all types of transport, equipment, mechanisms, instruments, devices, apparatus, communications, computing and organizational technology. Stationery, writing materials, paper for faxes, copiers, printers, paper for printing works, forms of accounting policies and reporting documents: books, cards, forms, special folders, boxes for storing archival material, floppy disks, cartridges, toner, medicines, etc. Supplies. Household chemicals, items and personal hygiene products. Payment costs: production of seals; binding and binding of documents.

And also the accountable amounts include the costs of business trips, when moving workers (travel, daily allowance, apartment, lifting), travel payments to employees, lifting allowances and daily allowances when moving through the service.

Business travel expenses include:

Expenses for paying business trips within the country and abroad in accordance with the legislation of the Russian Federation (living quarters expenses, travel expenses to the place of business trip and back to the place of permanent work, payment for services for the preliminary sale of travel documents (commission fee), per diem, reimbursement of expenses for using on trains with bedding, payment of insurance payments for compulsory passenger insurance for transport)

At sessions, congresses, meetings, conferences, travel for scientific purposes; on production trips of employees of research institutions related to testing machines, devices, the cost of obtaining foreign passports and other visa documents when going on a business trip.

"Payment for communication services" This expense item includes expenses of institutions and organizations financed according to the estimate of income and expenses, to pay:

for the provision for use of telephone and telegraph communication channels, data transmission channels of information); lease of technical means of telephone, documentary communication (telegraph, data transmission and telepathic services), connecting, special and direct communication lines; cellular, INTERNET, as well as a subscription fee for use; long-distance communication, provision of access to the telephone network (installation of office telephones) and installation of other means of communication; local connection; telefax, telegram; forwarding of postal items, courier and special communications, postal money transfers; mailboxes; radiograms; radio points.

"Hospitality", these are expenses included in the "Other operating expenses". This subsection includes the costs of paying contracts for private security; organization of events within the framework of the State Program; elimination of natural disasters; payment for advertising; life and property insurance; expenses for organizing temporary art exhibitions; payment of tuition fees for advanced training courses.

When settling with accountable persons, the Division uses instructions on certain accounting issues provided for by the work plan of 1998, which states that settlements with accountable persons are carried out in accordance with the Accounting Instruction in institutions and organizations that are on the budget, approved by order of the Ministry of Finance of the Russian Federation dated 26.08.04, No. 70n.

The employees of the Office can be given cash (advances) from the cash desk against a report on household, fuel and lubrication expenses, representation, postage. The Department issues cash against the account in the amount and terms determined by the Head in agreement with the bank that provides its cash services. In this case, one should be guided by the Procedure for conducting cash transactions in the Russian Federation, approved by the above Letter of the Bank of Russia for the Ulyanovsk region. Ulyanovsk.

Active account 208.00 "Settlements with accountable persons" takes into account settlements with accountable persons on advances issued to them to pay for such expenses that cannot be made by cash settlements.

The order determines the composition of financially responsible persons and only these persons working in the Department are given money against a report for postage, business, representative, fuel and lubricants.

Advances against the report are issued by order of the Head of the Department on the basis of a written application from the employee indicating the purpose of the advance (for travel, economic - operational, representation needs). On the application for the issuance of amounts for the report, the code of the budget classification is affixed to which the expense is to be attributed, On the application for the issuance of amounts under the report, the accounting employee puts down the code of the economic classification of expenses of the budgets of the budget classification of the Russian Federation, to which the expense is to be attributed, and is done a mark on the absence of debts for the accountable person on previous advances.

The amount of the advance paid out for the report is determined by a preliminary calculation of the cost of travel, daily allowance, apartment and other expenses.

The money issued for the report can be spent only for those purposes that are provided for when they are issued. On the expenditure of the advance amounts, the accountable persons submit an advance report f. 286 with the attachment of documents confirming the costs incurred. The documents attached to the advance report are numbered by the reporting person in the order they are recorded in the report.

In accounting, advance reports are checked arithmetically, and the correctness of paperwork and spending of funds for their intended purpose is also checked. An entry is made about the results of the check of the advance report, indicating the amount to be approved. The advance report is approved by the Head of the Department. Be sure to redeem with the stamp "Redeemed".

Persons who have received cash on account, in accordance with clause 11 of the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of Russia dated 10.10.1993 No. 40, shall be obliged no later than 3 working days after the expiration of the period for which they were issued, or from the day they return from a business trip, submit a report on the amounts spent to the accounting department of the Branch and make the final settlement on them. The issuance of new advances to the accountable person can be made subject to the repayment of the previously issued advance.

If the accountable person does not submit an advance report to the accounting department of the institution within the prescribed period or does not return the unspent money, then the Manager has the right to withhold this debt from the salary of the person who received the money on account.

The most significant portion of the amounts reported are travel expenses. Letter of the Ministry of Finance of the Russian Federation dated May 27, 1996 No. 48 from June 1, 1996. The following rates of reimbursement of expenses related to the business trip of employees of organizations located on the territory of the Russian Federation have been established:

Payment for renting a dwelling - according to the actual expenses, confirmed by the relevant documents, but not more than 800 rubles. per day, and in the absence of documents confirming the costs - in the amount of 12 rubles. per day;

Daily allowance - 100 rubles. for every day of being on a business trip.

Travel expenses to the place of business trip and back are paid according to the actual expenses, confirmed by the relevant documents (taking into account the established organizations for the use of the corresponding transport).

The head of the Department permits, as an exception, to make additional payments related to business trips in excess of the established number. It should be borne in mind that travel expenses paid in excess of the established norms are included in the income of employees, subject to personal income tax.

Sub-account 208.00 is debited and sub-account 201.04 is credited for the amounts issued to accountable persons.

For the spent amounts of the advance and the returned balances of the reporting amounts, entries are made to the credit of sub-account 208.00 and the debit of the corresponding sub-accounts of accounts 105.00,106.00,401.00.

Credit balances on subaccount 208.00 "Settlements with accountable persons" are shown in the liabilities of the balance sheet under the item "Settlements with other creditors".

An employee of the Office, upon request, was issued with a report of funds for travel expenses, the correspondence of invoices is used:

D- 208.00

К -201.04

The balances of funds for travel expenses are returned to the cashier, and then restored to the settlement account of the Office, an accounting entry is made:

D - 201.04

K - 208.00

D-201.04

K - 208.00

These transactions are reflected in the Journal of Operations No. 3"Settlement with accountable persons." The balances of the subaccount 208.00 "Settlements with accountable persons" are shown in the book "Journal - main" in the balance sheet for the execution of the cost estimate in detail: debit - in the asset under the name "Settlements with other debtors", and creditors - in the liability under the name "Settlements with other creditors ". Settlements with debtors should be completed by the end of the year. Accounts receivable must be fully recovered, accounts payable must be paid.

Cash in cash according to the statement was issued against the drivers on fuel and lubricants, the drivers received cash each according to the declared amount, an accounting entry is made:

D 208.00

K 201.04

Subaccount 208.14 - fuels and lubricants, funds were received from the cash register under the report 201.04 (Cashier), according to the compiled statement, payment is made to each financially responsible person (driver) for a certain period, the accountant is presented with waybills, advance reports at the end of the working week. Drivers do not have the right to receive funds again, if they have not reported on the funds received earlier.

For household needs, the financially responsible person receives money from the cash desk after filling out the application. This application is endorsed by the Head of the Department, the accountant writes the balance (if there is unreported money) and only after that the cashier orders the money to the bank. If the accountable person bought material assets on the market, from the population, then the basis for the report can be an act (certificate) drawn up in an arbitrary form. The act (certificate) sets out both the price and the quantity of the goods. In the act, it is also necessary to indicate the seller's passport data, the state license plate of the car and other data that would allow tax officials to check the accuracy of the presentation of the document. The act is approved by the head of the institution.

The funds were given out for accountability for economic needs, the financially responsible person received cash from the cash desk for economic needs:

D 208.00

K 201.04

If the funds are not fully disbursed, then the accountable person, when drawing up the advance report, arithmetically shows the balance and pays it to the cashier, reported with the balance of funds, in this case, an accounting entry is made:

D 201.04

By 208.00

Incompletely spent funds from the reporting person were returned to the cashier (201.04) (208.00)

Then the cashier, according to the Instruction, is obliged to return the unused funds to the Bank by filling in the "Announcement", the cashier transfers the money from the cash desk to the bank, in this case, an accounting entry is made:

D 201.01

K 201.04

Cash expenses from the cash desk (201.04) were restored to the current account (201.04).

The funds were issued from the cash desk against a report for postage, an accounting entry is made:

D 208.00

K 201.04

For the amounts of actual expenses incurred by the accountable persons according to the approved advance reports, a posting is drawn up:

Debit 401.00 "Expenses on the budget for the maintenance of the institution and other activities" or the corresponding account 208.00

Credit account 208.00 "Settlements with accountable persons"

Analytical accounting of settlements with accountable persons is carried out for each accountable person, the amount of the advance issued and the amounts of expenses incurred, as well as unused advances in the journal of transactions No. 3 - cumulative statements for settlements with accountable persons. As already mentioned above, in our Office, processing is carried out automatically and this helps to promptly process the turnover sheets for each accountable person. An employee of the Department is assigned a permanent code - the next serial number for the Department. Then, after entering the data from the advance report, according to the results, a journal of operations No. 3 is formed and the actual and cash expenses are reconciled.

Chapter 3 Audit and revision of funds in budgetary organizations

3.1 Types and forms of control in organizations

In a market economy, the control function becomes the leading one in public administration. Having received wide economic independence, deciding on the sources of attracting financial resources and the distribution of the income received, business entities are responsible for the legality of their activities and the reliable reflection of their financial results in the accounting (financial) statements.

The state and its control bodies, exercising control over the activities of economic entities, ensure the protection of their citizens from illegal actions of entrepreneurs, managers; the state guarantees the safety of citizens' property and the fulfillment of obligations assumed by owners in relation to employees, and economic entities in relation to the state and each other.

Control can be of a legal, administrative nature; technical, economic and general economic control is of great importance. Financial control occupies a special place in the system of control functions.

To understand the essence of financial control, it is necessary to highlight the characteristic features of its constituent elements, which would make it possible to establish its individuality and determine the role and place among other related concepts.

The term "control" in scientific and practical activities is used quite often. Many researchers of the problems of social management and law turn to the issues of organizing and carrying out control, to one degree or another highlighting the goals, objectives, functions, control mechanism, and the sphere of competence of control bodies.

Control is defined in different ways: as a means, factor, form, element, function, type of activity, system, feedback, condition, regulator, guarantor, phenomenon, institution, method, authority, attribute, etc.

Specialists in management theory, distinguishing three stages of management activities (design and definition of goals; organization of the implementation of the adopted decision; control of execution), interpret control as a special stage of the management cycle. E. A. Kocherin notes that the view of control as the final stage of management activity, which makes it possible to compare the achieved results with the planned ones, is a well-established point of view in the scientific literature.

Some scholars characterize control as an independent process. So, N.P. Efimova believes that in a broad sense, control is a process that ensures the functioning of an object in accordance with the adopted management decisions aimed at successfully achieving the set goals. ND Pogosyan defines control as a set of regular and continuous processes through which their participants in a legitimate form ensure the effective functioning of the public sector, as well as the activities of other economic entities, regardless of the form of ownership.

Financial control- this is a check by specially authorized bodies of compliance by participants in financial, monetary, credit, foreign exchange transactions with the requirements of the legislation, norms and rules established by the state and owners. Accordingly, state financial control is financial control carried out by state bodies or on behalf of the state in order to ensure a unified state financial policy and financial interests of the state and its citizens. General principles of financial control: legality, independence, transparency.

The main functional purpose of financial control, carried out in the interests of society, is to control the execution of the budget, since the latter is a form of education and spending of public funds to ensure the activities of the authorities in pursuing a unified financial, credit and monetary policy in the country, and protecting the financial interests of the Russian Federation.

The budgetary system of the Russian Federation consists of budgets of different forms of ownership. Thus, the federal budget and the budgets of the constituent entities of the Russian Federation are state property.

In connection with the division of budgets by type of ownership, financial control over their execution is subdivided into state control, carried out both on the scale of the Russian Federation and in each constituent entity of the Russian Federation, and municipal financial control, carried out at the level of local self-government.

In the Russian Federation, the essence of state and municipal control is not legally defined. The content and issues of organizing state financial control in the Russian Federation are disclosed in the Decree of the President of the Russian Federation of July 25, 1996 No. 1095 "On measures to ensure state financial control in the Russian Federation." According to this document, in the Russian Federation, state control includes control over the execution of the federal budget and budget extra-budgetary funds, the organization of money circulation, the use of credit resources, the state of the state internal and external debt, state reserves, the provision of financial and tax benefits and advantages. All of this is a list of the main tasks of state financial control, which, of course, is not enough to disclose its essence.

In this way, state control Is a control that realizes the rights of the state by legal means of protecting its financial interests and the financial interests of its citizens through a system of legislative, organizational, administrative and law enforcement measures.

State control in accordance with the division of functions and powers established by the legislation of the Russian Federation, it is assigned to the Accounts Chamber of the Russian Federation, the Central Bank of the Russian Federation, the Main Control Directorate of the President of the Russian Federation, the Ministry of Finance of the Russian Federation and its structural divisions (the Main Directorate of the Federal Treasury, the Department of State Financial Control and Audit and their territorial authorities), the Ministry of Taxes and Duties of the Russian Federation, the State Customs Committee of the Russian Federation, the Federal Service of Russia for Currency and Export Control.

In 2000, the Ministry of Finance of the Russian Federation approved the Instruction on the Conduct of Audits and Audits by the Control and Auditing Bodies of the Ministry of Federation, which clarified the concepts, purpose and objectives of audits, the procedure for conducting audits, their execution and implementation of the results of audits.

State and municipal financial control is subdivided into internal and external.

External financial control carried out by special bodies created and operating independently of the executive branch.

Internal financial control is exercised by executive bodies created by the executive branch itself. It can also include departmental control carried out by the control and auditing departments of ministries and departments in subordinate organizations and institutions in order to check the expenditure of budget funds allocated according to the subordinate budget classification, as well as the use of various types of financial assistance from the budget.

The concepts of inspection and revision are given in the Instruction "On the procedure for conducting an audit and inspection by the control and auditing bodies of the Ministry of Finance of the Russian Federation" approved by orders of the Ministry of Finance of Russia dated April 14, 2000 No. 42n.

According to this document, the check consists in a single control action or a study of the state of affairs in a certain area of ​​activity of the audited organization. Verification can also mean an event that involves the collection and assessment of information related to items of control.

An audit is a system of mandatory control actions for documentary and actual verification of the legality and validity of the economic and financial transactions performed in the audited period by the audited organization, the correctness of their reflection in accounting and reporting, as well as the legality of the actions of the head and chief accountant and other persons for whom in accordance with the legislation of the Russian Federation and regulatory enactments, responsibility for their implementation is established.

The analysis involves the study of the economic processes of objects of control in interrelation, interdependence and interdependence, socio-economic efficiency and the final financial results of the activities of these objects, formed under the influence of objective and subjective facts, which are reflected through the system of economic information.

Independent financial control is carried out by independent auditors and audit firms.

It provides the availability of reliable information, thereby improving the efficiency of the capital market and makes it possible to assess and predict the consequences of various economic decisions, this is enshrined in the Federal Law of August 7, 2001 No. 119-FZ "On Auditing". The purpose of the audit is to express the opinion of the audited persons and the compliance of the accounting procedure with the legislation of the Russian Federation.

The commonality of tasks, methods of control, sources of information and, as a result, methods and techniques of control testifies to the continuity of methodological approaches to its organization.

Figure 3 - Classification of financial control

3.2 Planning and implementation of the audit and audit

The audit is based on special methods and techniques for identifying the negative and generalizing the positive aspects of the operation.

During the audit, only business transactions that have already been completed are studied on the basis of recorded information.

The essence of the audit is a check (by applying special knowledge) on the basis of documented accounting and economic information of a number of issues monitored without fail by the management, owners of an economic entity or a higher authority.

Revision tasks:

· Checking the safety of property and the effectiveness of its use in the economic activities of the organization;

· Identification of abuses, conditions of their occurrence and development of measures to prevent abuse;

· Verification of the executive directorate and assessment of the effectiveness of the management personnel of the organization;

· Research of the internal control system, identification of its bottlenecks and increasing the efficiency of its functioning.

Audit rules:

1.Suddenness. The auditor should use unexpected means and methods of checking their actions for controlled persons. The most important condition for achieving surprise in the revision is the nondisclosure of the stages of its preparation and beginning. For example, checking the cash register in our Branch.

2. Activity. The auditor must show initiative in finding methods and means of verification, high efficiency in work, and comply with the terms of verification. Slowness in the audit in some cases allows you to hide violations (draw up missing documents, bring in and take out valuables, register unaccounted for, etc.) However, you do not need to be reckless and make hasty conclusions (report unverified data to the investigation, unreasonably remove officials from work, etc.) .).

3. Continuity. The auditors cannot leave the audited organization for several days. Initiated revision actions should be carried out actively and continuously until the revealed facts are fully explained, the damage revealed, the perpetrators are brought to justice, i.e. before the execution of the tasks scheduled in the program.

4. Reasonableness. Revealed facts and audit findings must be documented, which implies additional verification of any fact cited by interested parties in their defense. It is impossible to talk about the validity of the audit, if the requests of the interested parties are ignored to carry out any audit actions, as a result of which important circumstances can be established, in particular, data justifying the interested parties. The bias and the associated one-sidedness of the audit lead to the fact that individual violations remain not fully clarified. Failure to comply with the rule of validity is the reason for repeated and additional audits, accounting examinations, and the return of audit materials by the investigating authorities.

5. Publicity. The audit should be publicized. From the moment of the beginning of the audit, the auditors establish contact with employees of all structural divisions of the organization. They announce contact with employees of all structural divisions of the organization, announce the place and time of reception of persons wishing to talk about issues related to the audit. Initially, the results of the audit are discussed with the management of the audited organization, then the customer of this work (owner, management of the parent organization) is informed about them directly. The rule of publicity of the audit helps to eliminate any mistake made by the auditors and directs them to an objective assessment of the materials.

In the Office, sudden audits of the cash register are carried out. It is conducted by persons appointed and approved by order. It usually goes away every month. After the audit, an act is drawn up, in which all surpluses or shortages of the spruce are found. An audit certificate is signed by all members of the audit and by the cashier himself.

Also, the audit can be from the Bank. Authorized, credit department of the GRKTs GU Bank of Russia for the Ulyanovsk region. The city of Ulyanovsk, in which the Office is serviced, conducts a planned audit of the funds received and spent by the Office. During the audit, the authorized person uses the journal of transactions No. 1, and also checks the cash discipline during the past three months.

The members of the audit group (controller - auditor), based on the audit program, determine the necessity and possibility of applying certain audit actions, techniques and methods of obtaining information, analytical procedures, the volume of data samples from the audited population, which provides a reliable opportunity to collect the required information and evidence.

The results of the audit are documented in an act, which is signed by the head of the audit group (controller - auditor), and, if necessary, by the members of the audit group, the head and chief accountant (accountant) of the audited organization.

One copy of the executed audit report, signed by the head of the audit group (controller - auditor), is handed over to the head of the audited organization or a person authorized by him, against signature in receipt, indicating the date of receipt.

At the request of the head and (or) chief accountant (accountant) of the audited organization, in agreement with the head of the audit group (controller - auditor), a period of up to 5 working days can be set allotted for familiarization with the audit act and its signing.

If there are objections or comments on the act, the officials of the audited organization signing it make a reservation about this before their signature and at the same time submit written objections or comments to the head of the audit group (controller - auditor), which are attached to the audit materials and are their integral part.

The head of the audit group (controller - auditor), within 5 working days, is obliged to check the validity of the stated objections or comments and give written opinions on them, which, after consideration and approval by the head of the control and audit body or a person authorized by him, are sent to the audited organization and attached to the materials of the audit.

In the absence of the possibility of forming a reasoned conclusion, the head of the control and audit body or his deputy sends a request for clarification to the appropriate divisions of the Ministry of Finance of the Russian Federation or the organization whose competence includes these issues.

Written opinions are handed over by the head of the audit group (controller - auditor) in the manner prescribed by this Instruction for the presentation of the audit certificate.

If the officials of the audited organization refuse to sign or receive an audit report, the head of the audit group (controller - auditor) at the end of the act makes a record of their familiarization with the act and refusal to sign or receive the act.

In this case, the audit act can be sent to the audited organization by mail or in another way, indicating the date of its receipt. At the same time, documents confirming the fact of sending or another method of transferring the act are attached to the copy of the act that remains stored in the control and auditing body.

The audit report consists of introductory and descriptive parts.

The introductory part of the audit act must contain the following information:

the name of the revision topic;

· Date and place of drawing up the audit report;

· By whom and on what basis the audit was carried out (number and date of the certificate, as well as an indication of the planned nature of the audit or a link to the task);

· The audited period and timing of the audit;

· Full name and details of the organization, taxpayer identification number (TIN);

· Departmental affiliation and name of the parent organization;

· Information about the founders;

· The main goals and activities of the organization;

· Licenses held by the organization to carry out certain types of activities;

· A list and details of all accounts with credit institutions, including deposit accounts, as well as personal accounts opened with the federal treasury;

· Who during the audited period had the right of the first signature in the organization and who was the chief accountant (accountant);

· By whom and when the previous audit was carried out, what has been done in the organization over the past period to eliminate the identified deficiencies and violations.

The introductory part of the audit act may contain other necessary information related to the subject of the audit.

The narrative part of the audit report should be divided into sections in accordance with the issues specified in the audit program.

In the audit act, the auditors must observe objectivity and validity, clarity, conciseness, accessibility and consistency of presentation.

The results of the audit are set out in the act on the basis of verified data and facts, confirmed by documents available in the audited and other organizations, the results of counter-checks and actual control procedures, other audit actions, opinions of specialists and experts, explanations of officials and financially responsible persons.

The description of the facts of violations revealed during the audit must contain the following mandatory information: which legislative and other normative legal acts or their individual provisions were violated, by whom, for what period, when and in what way the violations were expressed, the amount of documented damage and other consequences of these violations ...

In the audit report, it is not allowed to include various conclusions, assumptions and facts that are not supported by documents or the results of inspections, information from materials of law enforcement agencies and references to testimonies given to the investigating authorities.

The audit act should not provide a legal and moral - ethical assessment of the actions of officials and financially responsible persons of the audited organization, qualify their actions, intentions and goals.

The scope of the audit report is not limited, but auditors should strive for a reasonable brevity of the presentation, with the obligatory reflection in it of clear and complete answers to all questions of the audit program.

In cases where the identified violations can be hidden or it is necessary to take urgent measures to eliminate them or to bring officials and (or) financially responsible persons to responsibility, a separate (intermediate) act is drawn up during the audit, and the necessary written statements are requested from these persons. explanations.

An interim act is signed by a member of the audit group responsible for checking a specific issue of the audit program, and by the relevant officials and financially responsible persons of the audited organization.

The facts set out in the interim act are included in the audit report.

The audit materials consist of an audit certificate and properly executed annexes to it, which are referenced in the audit certificate (documents, copies of documents, summary certificates, explanations of officials and financially responsible persons, etc.).

The audit materials are submitted to the head of the audit body no later than 3 working days after signing it in the audited organization. On the last page of the audit certificate, the head of the audit body or a person authorized by him makes a note: "The audit materials have been accepted", the date is indicated and signed by him.

The materials of each audit in the office work of the control and auditing body should be a separate file with the corresponding index, number, title and number of volumes of this case.

The head of the control and auditing body, based on the submitted audit materials, within a period of not more than 10 calendar days, determines the procedure for implementing the audit materials.

Based on the results of the audit, the head of the control and auditing body sends the head of the audited organization a submission for taking measures to suppress the violations identified, reimburse the damage caused to the state and bring the perpetrators to justice.

In addition, the head of the control and auditing body submits audit materials on the targeted use of federal budget funds in accordance with the established procedure to the federal treasury bodies to organize work on the sale of these materials.

The results of the audit carried out in accordance with the Plan of the main issues of economic and control work of the Ministry of Finance of the Russian Federation, decisions of the board and orders of the Ministry of Finance of the Russian Federation, instructions of the leadership of the Ministry of Finance of the Russian Federation are summarized by the Department of State Financial Control and Audit and are reported in writing to the leadership of the Ministry of Finance of the Russian Federation along with proposals for the adoption of measures within the competence of the Ministry of Finance of the Russian Federation, aimed at eliminating the violations identified and compensating for the identified damage.

The results of the audit carried out in accordance with motivated decisions, the requirements of law enforcement agencies or at the request of state authorities of the constituent entities of the Russian Federation or local authorities in accordance with paragraph 7 of this Instruction, are reported to these bodies by the head of the control and auditing body together with proposals for taking measures aimed at eliminating identified violations and compensation for damage. If necessary, audit materials are also sent to these bodies.

The materials of the audit, carried out according to reasoned decisions, the requirements of law enforcement agencies, are transferred to them in the prescribed manner. At the same time, copies of the audit act, explanations of the officials of the audited organization who are guilty of violations identified by the audit, documents confirming these violations must be left in the files of the control and audit body.

The materials of audits carried out without motivated decisions previously issued by them, during which violations of financial discipline, shortage of funds and material assets, which, in accordance with the current legislation of the Russian Federation, are the basis for the implementation of audit materials in the established okay.

The results of the audit by the head of the control and auditing body, if necessary, are communicated to the superior organization or to the body in charge of general management of the audited organization's activities for taking measures.

The control and auditing body ensures control over the implementation of the audit materials and, if necessary, takes other measures provided for by the legislation of the Russian Federation to eliminate the identified violations and compensate for the damage caused.

The control and auditing body systematically studies and summarizes the materials of audits and, on the basis of this, if necessary, makes proposals on improving the system of state financial control, additions, changes, revision of legislative and other regulatory legal acts in force in the Russian Federation.

In the event of situations that are not regulated by this Instruction, employees of the control and audit body are obliged to follow the legislation of the Russian Federation and other regulatory legal acts.

Bodies of internal (departmental) control of the Pension Fund of the Russian Federation carry out subsequent financial control over the financial and economic activities of institutions supported by the PFR budget through audits and inspections.

The staff of the PFR Audit Commission conducts:

Revisions of the financial and economic activities of the Executive Directorate of the PFR, regional bodies of the PFR and institutions subordinate to the PFR at a specified frequency, as well as outside the plan on behalf of the PFR Board and on an initiative basis;

Inspections of individual issues of financial and economic activities of the Executive Directorate of the PFR, regional bodies of the PFR and institutions subordinate to the PFR on behalf of the PFR Board and on an initiative basis. Control and audit departments of PFR Branches carry out:

In regions with the Unified Pension Service for auditing the financial and economic activities of the institutions and units subordinate to the Division, the delivery of pensions and benefits to pensioners at a specified frequency, as well as outside the plan on behalf of the manager of the Division, RK PFR and on an initiative basis;

In regions with the Unified Pension Service, verification of certain issues of financial and economic activities of institutions and units subordinate to the Division for the delivery of pensions and benefits to pensioners on behalf of the manager of the Division, the RK PFR and on an initiative basis;

Checks of certain issues of financial and economic activities of the PFR Branches on behalf of the manager of the Branch and the PFR RK.

An audit is a system of mandatory control actions for documentary and actual verification of the legality, expediency and effectiveness of economic and financial transactions performed by the audited institution in the audited period, the correctness of their reflection in accounting, as well as the legality and correctness of the actions of officials during their implementation.

Verification is a control action over the state of affairs in a certain area of ​​activity of the inspected institution.

The purpose of the audit is to monitor compliance with the legislation and financial interests of the Pension Fund of the Russian Federation when spending PFR funds for the maintenance of the institution, the validity and expediency of expenses, the presence and movement of property and obligations, the use of material and labor resources in accordance with the approved norms, standards and estimates.

The main tasks of the audit are - to check the validity of calculations of estimated assignments, the execution of estimates and key targets, the use of funds for their intended purpose, ensuring the economical use and safety of funds and material assets, compliance with financial discipline and the correctness of accounting and reporting.

3.3 Registration of the results of the audit and audit

When auditing cash transactions, one should be guided by the Procedure for Conducting Cash Transactions in the Russian Federation, approved by the decision of the Board of Directors of the Bank of Russia No. 40 dated September 22, 1993 and the recommendations of the permanent Methodological Council of regional departments for accounting and spending of funds under the Executive Directorate of the Pension Fund of the Russian Federation.

On the first day of the start of the audit, an inventory of cash balances is carried out, as well as an inventory of monetary documents at the cash desk. When carrying out an inventory, one should be guided by the "Methodological Guidelines for the Inventory of Property and Financial Liabilities" approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.

When taking inventory of the cash register, you need to check:

Is there an order to appoint a cashier, are there agreements with the cashier and distributors (if any) on full individual liability in the established form;

Are the conditions necessary to ensure the safety of funds when they are delivered from the bank and when they are deposited to the bank have been created (security, vehicles, etc.);

Completeness and timeliness of posting money received on checks from the bank. Reconciliation is made with bank statements. In case of identification of corrections, erasures, etc. in the extracts. it is necessary to conduct a counter check at the bank (or make a written request to the bank);

Completeness of posting of other receipts. Reconciliation is made according to accounting data.

Correctness of registration of incoming and outgoing cash orders, cash book, register of incoming and outgoing cash orders;

Are there signatures in receipt of money, selectively (if necessary, in a continuous manner) check the compliance of signatures for receiving money in expenditure orders and statements with signatures in other documents (application for employment, employment agreements, etc.). Particular attention should be paid to the consistency of signatures when paying the deposited amounts,

Correctness of maintaining the cash book and the cash balances displayed in it at the end of the day;

Whether the receipt cash documents were redeemed with the stamp “Received”, and the expense documents - with the stamp “Paid” with the date indicated;

The correctness of the calculation of the totals in the payrolls;

Correctness of paperwork when depositing wages;

In order to identify “dummies”, selectively check the compliance of the names in the payroll with other documents (orders for admission to work, labor agreements, personal accounts for calculating wages, timesheets, orders, etc.);

The correctness of the issuance of money by powers of attorney;

Is the cash storage limit at the cash desk observed, as well as the procedure for cash settlements with legal entities? The limit for keeping cash at the cash desk is established by the institution of the bank in which the company is serviced.

In addition, it should be borne in mind that Presidential Decree No. 1006 of 05/23/94 establishes responsibility for making payments in cash with other enterprises, institutions, organizations in excess of the established limit amounts. The maximum amount of settlements in cash for one payment between legal entities is established: from 30.06.93 -500 thousand rubles; from 11/25/94 - 2 million rubles; from 09.29.97 - 3 million rubles; from 7.10.98 - 10 thousand rubles. The above-mentioned Decree of the President of Russia established the responsibility of enterprises and their leaders for non-compliance with the conditions for working with cash and the procedure for conducting cash transactions:

For payments in cash - with other enterprises, institutions and organizations - in excess of the established limit amounts - a fine in 2 times the amount of the payment made;

For non-receipt (incomplete posting) at the cash desk of cash - a fine of 3 times the amount of revealed un-received cash;

For non-observance of the current procedure for keeping free funds, as well as for accumulating cash in cash offices in excess of the established limits - a fine in 3 times the amount of the revealed over-limit cash cash;

The head of the enterprise who has committed these violations is imposed an administrative fine of 50 times the amount of the minimum monthly wage established by the legislation of the Russian Federation.

During the audit of banking transactions on payment orders, the expediency and legality of the expenses incurred, the facts of non-productive costs and losses are checked.

The facts of mutual settlements with payers of insurance contributions are also revealed. The Tax Code of the Russian Federation has established an exclusively monetary nature of the fulfillment of obligations to pay taxes, fees and other mandatory payments, and therefore, offsetting is a violation of tax legislation.

You should also pay attention to the following:

Whether the amounts on bank statements correspond to the amounts indicated in the primary documents attached to them;

Is there a bank stamp on the primary documents attached to the extracts? If documents are found without a bank stamp, it is necessary to conduct a counter check at the bank (or make a written request) in order to determine the correctness of the operation performed;

The correctness and completeness of the crediting of funds deposited in the bank in cash;

The validity of the transfer of funds by accepted payment orders through the post offices (deposited salary, alimony, etc.), as well as the reliability of the recipients of transfers indicated in the list of postal addresses;

Completeness and accuracy of bank statements and documents to them. The completeness of bank statements is established by their page numbering and the transfer of the account balance. The balance at the end of the period in the previous statement of the bank on the account must be equal to the balance at the beginning of the period in the next statement. If unspecified corrections and erasures are installed in the bank statement, you need to conduct a counter check at the bank institution.

It is necessary to analyze the state of accounts receivable and payable at the reporting dates with the establishment of the timing and causes of arrears. Establish whether reconciliation of mutual settlements with organizations and institutions is carried out in a timely manner. It should be borne in mind that according to the Civil Code of the Russian Federation, the general limitation period is 3 years. The limitation period is interrupted if the debtor commits actions that testify to the recognition of the debt. After the interruption, the course of the limitation period begins anew. Thus, if the debtor has not confirmed and paid off his debt within 3 years, the institution loses the opportunity to claim the debtor's obligations to be repaid in court.

During the audit, you need to pay attention to whether there have been cases of offsetting accounts payable for which the limitation period has expired in the repayment of accounts receivable from other organizations, as well as the transfer of such debt to the accounts of individuals. Are the amounts of overdue unclaimed payables transferred to the income of the PFR budget on time, is it reasonable to write off accounts receivable from the institution’s balance sheet.

When checking, pay special attention to the correctness of writing off the amounts of debt that is hopeless for collection due to the insolvency of debtors. Uncollectible debt is subject to reflection and accounting on an off-balance sheet account to monitor the possibility of its recovery in the event of a change in the debtor's property status.

On subaccount 209.01 "Calculations for shortages", you must check each amount. A transcript of subaccount 209.01 should be attached to the certificate on the results of the check. Establish what measures are being taken to pay off the shortfall. Have all the materials been transferred to the investigating authorities for filing a civil claim and what kind of correspondence is there on this issue in the accounting department.

The rules for issuing funds for accountability and settlements with accountable persons are regulated by the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Bank of Russia No. 40 dated September 22, 1993, the Instruction on accounting in institutions and organizations on the budget dated August 26, 2004 No. 70n.

During the audit, it is necessary to check the observance of the procedure for issuing advances, the correctness of the preparation of advance reports, the validity of the expenses incurred by the primary documents, the timeliness of the repayment of the balances of the accountable amounts, the targeted use of the advances issued.

The procedure for reimbursement of travel expenses is established by the instruction of the USSR Ministry of Finance dated April 7, 1988, No. 62. The norms of expenses for reimbursement of travel expenses are periodically revised by the Ministry of Finance of Russia. Resolution of the PFR Board of December 29, 1995 No. 190 "on the norms of expenses for business trips" provides, in exceptional cases, with the permission of the PFR management to reimburse travel expenses in excess of the established norms. By the Resolution of the PFR Board of June 8, 1999 No. 72, the Executive Director of the PFR and the managers of the regional branches of the PFR, within the limits of the amounts provided for travel expenses according to the estimate, are allowed to apply the norms of reimbursement of travel expenses established by local government authorities.

Payment for hotel accommodation is made in the presence of bills, and in the absence of these, payment is made according to the norms established for this by the Ministry of Finance of Russia.

Business trips of employees of institutions to Moscow can be made only with the permission of the PFR management. Advance reports must be submitted no later than three days after returning from a business trip, unspent amounts are returned within the same time frame.

During the audit, the safety of inventories and fixed assets, the correctness of documents for receipts and expenditures, the validity of their write-off, the timeliness and correctness of inventories of fixed assets and inventories are checked. A selective inventory of fixed assets and material assets is carried out, the results of which are documented in an act.

You should check whether the purchased equipment meets the requirements specified in the applications. Are the requirements of the Decree of the President of the Russian Federation dated April 8, 1997 No. 305 "On priority measures to prevent corruption and reduce budgetary expenditures when organizing the purchase of products for state needs" are met when purchasing inventory items? Analyze the volume of disbursement of funds allocated for these purposes. Timely and fully whether inventory items are accrued. In case of early write-off of material assets, establish its reasons.

It is also necessary to check the correctness of the assignment of values ​​to fixed assets, the correctness of the assessment of fixed assets and material assets in accounting, the correctness of registration and reflection in the accounting of transactions on the receipt and disposal of fixed assets and write-off

material assets, the correctness of accrual and reflection in the accounting of the depreciation of fixed assets, the correctness of the reflection of data on the availability and movement of fixed assets and material assets in accounting and reporting.

Analyze the state of analytical accounting of material values, the correctness of drawing up accumulative statements f. 438, 396. Check whether the data of analytical and synthetic accounting.

In addition, during the audit, it is necessary to check whether all material values ​​are in the custody of the persons appointed by the order of the head of the Department; availability of agreements on material liability. Is the accounting of material values ​​correctly maintained (by the financially responsible persons and in the accounting department) and documents are drawn up for the acceptance and delivery of these values ​​from the warehouse; check the correctness of keeping the book of warehouse accounting of materials f. M-17.

An audit act consists of the text of the act and its annexes, to which there are references in the text of the act (documents, copies of documents, explanations of officials and materially responsible persons, etc.)

The results of the audit are set out in the act on the basis of verified data and facts, confirmed by documents available in the audited organization, the results of actual control procedures, other audit actions, explanations of officials and materially responsible persons.

The statement of the facts of violations revealed during the audit must contain the following mandatory information: which legislative and other normative legal acts or their individual provisions were violated, by whom, when, under what circumstances, in what the violation was expressed, the amount of documented damage.

It is not allowed to include in the audit report the findings of auditors and other persons, assumptions and facts not confirmed by documents or the results of inspections.

In the audit act, the auditors should not give a legal and moral and ethical assessment of the actions of officials and materially responsible persons of the audited and other organizations, qualify their actions, intentions and goals, use concepts and phrases that have a deliberately evaluative or accusatory meaning.

The scope of the audit report is not limited, but auditors should strive for a reasonable and possible laconic presentation with the obligatory reflection in it of clear and complete answers to all questions of the approved program or indication of objective reasons for the impossibility of formulating unambiguous answers to the questions posed in the program.

The act indicates for what period the audit was carried out and which documents were subjected to a continuous and random check.

The act is signed by the auditors, as well as by the head of the institution and the chief accountant. In case of disagreement of the verified persons with the facts set forth in the audit act, the persons who signed the act, along with signing it, make a reservation before their signature and submit written explanations and documents.

In cases where the audit was carried out on behalf of the PFR Audit Commission, one copy of the act is submitted to the PFR Audit Commission.

Conclusion

As part of the diploma work, the organization of accounting, control and audit of cash in a state institution - the Office of the Pension Fund of the Russian Federation in the Ulyanovsk region was investigated. Based on the results of the study, it is legitimate to draw the following conclusions:

the theory and methodology of cash accounting is represented by a large number of scientific and practical works of domestic and foreign scientists, describing the sequence of operations of an accountant for accounting for cash, their registration;

normative regulation of accounting, control and audit of funds is regulated by the law “On accounting”, order of the Ministry of Finance of the Russian Federation “On approval of the regulation on accounting and financial reporting in the Russian Federation”, regulatory documents of the Central Bank of the Russian Federation, auditing standards, and other documents;

the Department has created the necessary conditions for the correct organization of accounting, ensured the strict implementation of all structural divisions and services, employees of divisions and services, employees of the Office of the requirements of the chief accountant regarding the procedure for drawing up and submitting the necessary documents to the accounting department;

the chief accountant of the Department provides control and reflection on the accounting accounts of all operations carried out, preparation of financial statements in due time, documents are signed that serve as the basis for the issuance of funds;

accounting work in the Office is automated, which reduces and reduces the time of the organization's accountants. The automated accounting system covers all accounting registers, mobilizes all processed primary documentation, and at this processing speed, you can get a positive result without serious errors, even making some adjustments;

the accounting service of the Department performs all the tasks set for itself. Accounting is organized in accordance with applicable regulations. For accounting, the Department uses advanced forms and methods of accounting and information processing based on the widespread use of modern computer technology. Control is exercised over the timely, correct execution of documents and the legality of the operations performed. Controls the correctness, rationality and prudence of spending funds for earmarked purposes according to the approved cost estimates for the budget;

in management, strict control is exercised over the rational and economical use of material, labor and monetary resources, a fight against mismanagement and waste is being carried out, measures are taken to timely prevent negative phenomena in economic and financial activities, and on-farm reserves are identified and mobilized. Records are kept of expenses and incomes for special funds, as well as transactions for other extrabudgetary funds. Also, the formation of complete and reliable information about the economic processes and results of the Department's activities is underway. Payroll is organized in a timely manner;

the Treasury department of the Office maintains strict accounting and settlement with debtors and creditors. The department participates in the inventory of funds, settlements and material values, timely and correctly reflects the results of the inventories in the accounting. Also, periodically, instructive work is carried out with financially responsible persons on the issues of accounting and ensuring the safety of inventories and funds that are in their custody. In due time, the Office prepares financial statements and submits them to the relevant authorities, ensuring the accuracy of the statements and balance sheets.

List of sources used

1. Budget Code of the Russian Federation.

2. Civil Code of the Russian Federation.

3. Tax Code of the Russian Federation.

4. Federal Law "On Accounting" dated 21.11.1996 No. 129-FZ.

5. Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)" as amended by Federal Law No. 70-ФЗ dated 28.04.1997.

6. Federal Law "On Approval of the Accounting Instruction in Budgetary Organizations" dated January 28, 2000 No. 2064.

7. Decree of the President of the Russian Federation of 23.05.1994 No. 1006 "On the implementation of comprehensive measures for the timely and full payment of taxes and other obligatory payments to the budget."

8. Resolution of the State Committee of the Russian Federation on Statistics of 18.08.1998 No. 88 on unified forms of primary documentation for recording cash transactions and recording inventory results.

10. Order of the Ministry of Finance of the Russian Federation on budget classification in the Russian Federation dated 06.01.1998 No. 1.

11. Instruction of the Central Bank of Russia dated 04.10.1993 No. 18 on the procedure for conducting cash transactions in the Russian Federation.

12. Instruction of the Ministry of Finance of the Russian Federation on accounting in budgetary institutions dated August 26, 2004 No. 70 n.

13.Instruction "On the procedure for auditing and checking control -

Auditing bodies of the Ministry of Finance of the Russian Federation "

dated 04/14/2000. No. 42-n.

14. Instruction on budget accounting: Ministry of Finance 08.26.2004 p.1-p.117.

15. Methodological guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of the Russian Federation dated 13.06.1995 No. 49.

16. Regulation of the Central Bank of the Russian Federation dated 01/05/1998 No. 14-n "On the rules for organizing cash circulation in the Russian Federation."

17. Letter of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-U "On establishing the maximum amount of cash settlements in the Russian Federation between legal entities".

18. Letter of the Ministry of Finance of the Russian Federation dated March 27, 2000 No. 03-01-12 / 11-110 on the new chart of accounts in budgetary organizations.

19. Astakhov V.P. Accounting (financial) accounting: Textbook.-M .: PRIOR, 2000-467s.

20. Babaev Yu. A. Theory of accounting: Textbook for universities. - M: UNITY-DANA, 2003.-304s.

21 Babich A. M., Pavlova L. N. Finance, money circulation, credit. - M .: UNITI, 2000 .-- 385s.

22.Bogataya I.N. Accounting accounting. - Rostov-on-Don: Phoenix, 2002. -410s.

23 Viflemsky A.B., Chirkina O.V. Accounting in budgetary organizations ", 2002. - 220s.

24. Kamorzhanova N. A., Kartashov I. V. Accounting in diagrams and figures: textbook. -M .: INFRA - M, 2002 -185 p.

25. Kozlova E. P. Accounting accounting in organizations. - M.: Finance and statistics, 2001-352s.

26. Kondrakov N. P. Accounting accounting in budgetary organizations. -M .: INFRA-M, 2003 .-- 315s.

27. N. P. Kondrakov Accounting. - M.: INFRA-M, 2005-716 p.

Cashless payments in budgetary organizations are carried out in accordance with the Bank Transfer Instruction. Settlements are carried out by transferring funds from current accounts in banks of budgetary organizations to accounts in banks of recipient organizations using the relevant settlement documents. Also, settlements are made from the accounts of the Main State Treasury of the Ministry of Finance of the Republic of Belarus and the territorial bodies of the Treasury, which include the State Treasury Department for regions and the city of Minsk, branches and representative offices of the State Treasury in cities and districts. Funds from the accounts of the Treasury authorities are transferred directly to the accounts of suppliers of material values, works, services and other recipients of funds.

Cashless settlements are made on the basis of payment instructions: payment orders, payment requests-orders, payment requests, letters of credit, checks, bank payment cards, letters of credit.

The use of one or another form and procedure for settlements between organizations is determined in the contract.

For settlements, it is allowed to use the remote banking system. This system involves a set of technologies for the provision of banking services and the implementation of cashless transactions using software, hardware and telecommunication systems that ensure the interaction of banks and clients, including the transfer of payment instructions by the client to the bank in electronic form.

Payment instructions used for non-cash payments must contain mandatory details (name of the document, its number and date of preparation, the name of the payer, the name of the sending bank and the receiving bank, the name of the beneficiary, account numbers, payment amount, purpose of payment).

Payment instructions are certified by the signatures of officials of the budgetary organization and the seal.

In the absence or inadequacy of funds for the relevant subdivision of the Budget Classification, the organization submits to the bank a written order to place payment requests in the card index of payment instructions that have not been paid on time. Payment claims are paid by the bank after the budgetary organization receives financing for this unit on the basis of a written order of the budgetary organization.

4. Accounting for settlements in the order of planned payments

Calculations in the order of planned payments are used in the presence of constant economic ties with various organizations for the supply of material values ​​and services. Settlements with suppliers in the order of planned payments are carried out not for each individual transaction, but by periodically transferring funds on time and in amounts previously agreed by the parties in the contract. Scheduled payments to suppliers are made in settlements with food bases for food products, with catering organizations for meals for students, with motor depots for vehicle services and in other cases.

To carry out settlements in the order of planned payments, an agreement is concluded between the supplier and the budgetary organization, which indicates the duration of the billing period, the timing of the transfer of payments, the timing of reconciliation of calculations and the procedure for their completion. The amount of each planned payment and the terms of transfer are established by the parties for the coming month (quarter) based on the frequency of payments and on the volume of delivery (purchase) of material assets or provision of services under contracts or actual delivery for the previous period. Scheduled payments can be made by payment orders, payment requests, which is also determined in the agreement.

On a monthly basis, the parties are obliged to clarify the state of their settlements on the basis of actually received material values ​​or services rendered and make a recalculation and the corresponding payment in the manner stipulated in the contract. Reconciliation of calculations is drawn up by an act.

When making payments in the order of planned payments, the recipient of budgetary funds does not submit to the territorial treasury bodies the accompanying documents confirming each transaction (supply of material values, provision of services). Confirmation of receipt of material values, provision of services is an act of reconciliation of settlements, which after a month is submitted by the recipient of budget funds to the treasury body.

To account for settlements in the order of planned payments, subaccount 179 "Calculations in the order of planned payments" is used. Correspondence of accounting accounts on subaccount 179

179 100 - transfer of planned payments to suppliers;

061 179 - posting of food products;

200 179 - posting services from the provider.

Debit and credit balances on sub-account 179 are determined according to analytical accounting data with each supplier. Analytical accounting is kept in a cumulative statement for calculations in the order of planned payments form 408 (memorial order 7). It allocates the required number of lines for each supplier to reflect transactions during the month.

Lecture 7.

1. Accounting for settlements for shortages.

2. Accounting for settlements with parents for the maintenance of children in child care.

3. The procedure for settlements with the budget.

4. Procedure for writing off receivables and payables.

In accordance with clause 5.3 of the Standard Rules for the operation of cash registers when making cash settlements with the population, approved by the letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104, payments by means of payment cards are classified as non-cash settlements with customers. However, despite the fact that settlements with the population using plastic cards are also considered non-cash, the seller, when accepting the card for payment, is obliged to use cash registers.

This rule is established by paragraph 1 of Article 2 and Article 5 of the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers when making cash settlements and (or) payments using payment cards" (hereinafter - Law No. 54 -FZ).

At the same time, paragraph 2 of Article 2 of Law No. 54-FZ allows institutions to carry out settlements using payment cards without the use of cash registers in the case of rendering services to the population, subject to the issuance of appropriate forms of strict reporting. According to the letter of the Ministry of Finance of Russia dated January 27, 2009 No. 03-01-15 / 1-29, belonging to the services provided to the population by organizations is determined by the All-Russian Classifier of Services to the Population OK 002-93 (OKUN), approved by the Resolution of the State Standard of Russia dated June 28, 1993 No. 163.

In other cases, an institution that accepts payment for goods, works, services on a payment card must, in addition to a slip (a receipt issued by a POS terminal), issue a cash register receipt at the time of payment for goods (works, services) with a plastic card. This is indicated, in particular, in the letters of the Ministry of Finance of Russia dated December 10, 2010 No. 03-01-15 / 9-255, the Federal Tax Service of Russia dated February 1, 2012 No. AS-4-2 / ​​1503. The cashier's check is the primary accounting document confirming the fact of settlement using payment cards. The basis for reflecting the amounts of transactions performed using payment cards in the accounting of settlement participants is the register of payments or an electronic journal.

We organize accounting

When reflecting the situation in accounting, it becomes necessary to use an account with the "transfer on the way" function, since funds are debited or credited for these transactions no later than the business day following the day the payment register or electronic journal is received by the credit institution.

As such, account 201 23 000 "Institutional funds in a credit institution in transit" can be used. As for the relevant accounting records, the correspondence of accounts used in such cases must be fixed in the accounting policy of the institution in agreement with the body exercising the functions and powers of the founder. Since the reflection of such transactions as typical in accordance with the Instruction on the Application of the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia No. 157n dated December 1, 2010, is not provided.

Despite the fact that a cashier's check will be issued when paying with a bank card through a POS terminal, the need to perform other actions accompanying cash payment to the cashier - registration of incoming cash orders (f. 0310001), reflection of entries in the Cash Book (f. 0504514) , - the institution does not. Consequently, there is no reason to reflect such amounts on account 201 34 000 "Cashier" (paragraphs 166, 167 of Instruction No. 157n).

In this case, the following accounting entries can be made in the accounting:

* The amount is reflected in the off-balance sheet account 17 "Receipts of funds to the institution's accounts".
** The amount is reflected in the off-balance sheet account 18 "Disposals of funds from the accounts of the institution."

Who can not issue a check

If the buyer pays for services with a bank card, the funds are credited to the institution's account with a credit institution. In this case, the buyer is given a cash register receipt of the KKT and a receipt (slip) of the payment terminal. Failure to comply with this dual control procedure entails penalties, while there are virtually no cash transactions.

Is it possible to define in the legislation of the Russian Federation payment by a payment card as completely non-cash and exclude the obligation to use CCP?

Some steps in this direction have already been taken. So, by letter of the Federal Tax Service dated February 18, 2013 No. AS-4-2 / [email protected] changes in the legislation of the Russian Federation on the application of CCP have been brought. According to them, from January 1, 2013, the provisions of the Administrative Regulations for the Execution of the Federal Tax Service of Russia of the state function of exercising control and supervision over compliance with the requirements for cash registers, concerning the mandatory presence of the “State Register” sign on the body of cash registers, no longer apply.

Also, since January 1, 2013, certain provisions of the Federal Law of June 25, 2012 No. 94FZ entered into force, according to which paragraph one of clause 2.1 of Article 2 of Law No. 54-FZ was amended in terms of exemption from the mandatory use of cash registers for individual entrepreneurs that apply the patent taxation system and do not fall under paragraphs 2 and 3 of Article 2 of Law No. 54-FZ, provided that they issue a document at the buyer's request confirming the receipt of funds for the relevant product (work, service). Organizations, on the other hand, can make cash payments using payment cards without using cash registers only if they are located in remote or inaccessible areas specified in the list approved by the state authority of the constituent entity of the Russian Federation.

A. Ahova,
Associate Professor at the Department of Economics and Finance
the public sector of the RANH and the GS

Cash settlements are carried out by the organization either in cash or in the form of non-cash payments.

Non-cash settlements are carried out through non-cash transfers on settlement, current and foreign currency accounts of clients in banks, a system of correspondent accounts between different banks, clearing offsets of mutual claims through clearing houses, as well as using bills of exchange and checks replacing cash. Their use can significantly reduce the cost of monetary circulation, reduce the need for cash, and ensure their more reliable safety.

Cashless payments are carried out for commodity and non-commodity transactions. Commodity transactions include the purchase and sale of raw materials, materials, finished products, etc.

Non-commodity transactions include settlements with utilities, research organizations, educational institutions, etc.

Depending on the location of the supplier and the buyer, non-cash payments are divided into nonresident and one-town (local).

Nonresident settlements are called settlements between organizations served by bank institutions located in different settlements, and homogeneous - settlements between organizations served by one or more bank institutions located in the same settlement.

The forms of non-cash payments are determined by Art. 862 of the Civil Code of the Russian Federation and the Regulation of the Central Bank of the Russian Federation (10)- it:

settlements by payment orders;

collection settlements;

settlements under the letter of credit;

settlements by checks.

The forms of non-cash payments are chosen by organizations independently and are provided for in agreements concluded by organizations with banks. Within the framework of non-cash settlements, payers and recipients of funds (claimants), as well as banks and correspondent banks serving them, are considered as participants in settlements.

All operations on bank accounts are carried out only on the basis of settlement documents. A settlement document is an order issued on paper or in electronic form:

the payer - about debiting funds from his account and transferring them to the recipient's account;

beneficiary - about debiting funds from the payer's account and transferring them to the account specified by the buyer.

The Regulation of the Central Bank of the Russian Federation sets out the requirements for the execution of settlement documents on paper media: settlement documents (except for checks) are filled out only on a typewriter or computer in black font; checks are filled in with a pen with paste, black or blue ink, or on a typewriter in black; corrections, erasures, blots, as well as the use of corrective fluids are not allowed; settlement documents must contain the mandatory details established by the Regulations, etc.

Settlement documents must be submitted to the bank within 10 calendar days, not counting the day of issue of the settlement document. The bank is presented with as many copies of settlement documents as necessary for all participants in the settlements. Copies of settlement documents can be made using copy paper, duplicating equipment or computers.

The first copy of the settlement document (except for the check) is signed by two authorized persons (or one person, if the organization does not have a person with the second signature right). In addition, the document is stamped.

The procedure for issuing, accepting, processing electronic settlement documents and making settlements with this use is not regulated by the Regulation, but by other regulations of the Central Bank of the Russian Federation, as well as by agreements between banks and customers.

The movement of budgetary funds and funds received from extrabudgetary sources is recorded by budgetary institutions in the accounts of the treasury body or in accounts with credit institutions (if these institutions or their funds received from extrabudgetary sources are not transferred to treasury services), in other monetary documents ...

For accounting of non-cash funds, the following accounts are used:

09 "Federal budget funds";

10 "Funds from the budgets of the constituent entities of the Russian Federation and local budgets";

11 "Funds received from extrabudgetary sources";

Funds are issued for payments for wages, for transport and utilities, for the payment of materials for household needs, for the purchase of fixed assets and fuel and lubricants, for travel expenses.

The accountable amounts are kept on separate accounts, depending on the purpose for which the advance is issued, which allows you to control the targeted spending of funds.

Account 0 201 00 000 "Funds of the institution" is intended for the accounting by a budgetary institution of the movement of funds in bank accounts, at the cash desk, as well as for the accounting of monetary documents and monetary funds in foreign currency.

To account for cash flow transactions, the following accounts of the Chart of Accounts for budgetary accounting are used:

0 201 01 000 "Funds of the institution in bank accounts";

0 201 02 000 “Funds of the institution in temporary disposal”;

0 201 03 000 “Funds of the institution in transit”;

0 201 04 000 Cashier;

0 201 05 000 “Cash documents”;

0 201 06 000 "Letters of credit";

0 201 07 000 Funds of the institution in foreign currency.

Account 1 201 01 000 "Funds of the institution in bank accounts" records transactions on the movement of funds of the institution in the event of transactions on accounts opened with credit institutions (not through the bodies that provide cash services for budget execution), and transactions with funds are reflected, derived from income-generating activities.

Accounts 2 201 01 000, 3 201 01 000 "Funds of the institution in bank accounts" are used by budgetary institutions to account for funds received from non-budgetary sources, regardless of where they are located (on the bank account of the institution or on the personal account for accounting from entrepreneurial and other income-generating activities in the bodies of the Federal Treasury).

Accounting for transactions on the movement of funds in bank accounts is kept in the journal of transactions with non-cash funds on the basis of documents attached to bank statements.

Transactions on receipt of funds are recorded in accounting records:

The receipt of funds for the recovery of expenses to pay off accounts receivable is reflected as follows:

Operations for the withdrawal of funds from the account are drawn up by the following accounting entries:

Transfer of funds in payment of suppliers' bills for the supplied material values, services rendered:

Example

On the balance sheet of the clinical hospital there is a debt for the lack of linen in the amount of 4200 rubles. This shortage is compensated by the guilty person, the receipt of funds to compensate for the shortage is reflected by the entries:

All receipts (outflows) of funds on bank accounts, reflected by a budgetary institution in the budgetary balance sheet on a debit (credit) of accounts 0 201 01 000, are simultaneously reflected on off-balance accounts:

- 17 Receipts of funds to bank accounts of institutions;

- 18 Disposals of funds from bank accounts of institutions.

These off-balance sheet accounts are intended for accounting for receipts (outflows) of funds to the bank accounts of budgetary institutions in the context of BCC.

Analytical accounting for off-balance accounts 17 and 18 is carried out in a multi-graph card.

Account 0 201 02 000 "Funds of an institution in temporary disposal" is used by institutions to record funds received by them in a temporary order and subject to return to the owner or transfer to destination upon the occurrence of certain conditions. These tools include:

- funds seized during the inquiry, preliminary investigation and not being material evidence, when the property of the accused (suspect) is seized, which can be levied in order to compensate for material damage caused or the execution of a sentence in terms of confiscation of property;

- funds received for safekeeping.

The accounting of transactions on the movement of funds on the account is kept in the journal of transactions with non-cash funds on the basis of the documents attached to the account statements.

The receipt of funds is documented in an accounting entry:

Debit 0 201 02 510 "Receipts of funds at the temporary disposal of the institution" - Credit 0 304 01 730 "Increase in accounts payable on funds received at the temporary disposal".

The return of funds to their owner (transfer to destination in accordance with the established procedure) is made out with the following entry:

Debit 0 304 01 830 “Reduction of accounts payable on funds received at temporary disposal” - Credit 0 201 02 610 “Disposals of funds of the institution received at temporary disposal”.

Funds in transit are funds that are transferred to a budgetary institution, but will only be received next month, as well as funds transferred from one bank account to another. Accounting for cash flow transactions on account 00 201 03 000 "Institutional funds in transit" is kept in the journal of transactions with non-cash funds.

Transactions on receipt of funds are recorded in the following accounting records:

Retirement transactions are recorded in the following accounting entries:

Account 0 201 04 000 "Cashier" is provided for the bookkeeping of the movement of cash in the currency of the Russian Federation and in foreign currency at the cash desk of a budget institution. Order of the Ministry of Finance of Russia dated 03.09.2008 No. 89n approved the Rules for the provision of cash to recipients of funds from the budgets of the budgetary system of the Russian Federation (hereinafter referred to as the Rules for the provision of cash), which entered into force on 1 January 2009.

According to the Cash Provision Rules, the recipient of funds must receive checkbooks, which are issued free of charge by the Federal Treasury to the recipient of budget funds on the basis of an application submitted by him for receipt of cash checkbooks in the form in accordance with Appendix No. 2 to the Cash Provision Rules (form 0531712).

The recipient of budget funds must return the checkbooks with the stubs of used checks and the remaining unused checks for their subsequent return to the bank institution to the Federal Treasury body. The refund is carried out at the request of the recipient of funds, drawn up by him in a simple written form, which indicates the numbers of unused cash receipts to be returned, in the case of:

- closing the personal accounts of the recipient of budget funds;

- changes in the name of the recipient of budget funds indicated in the checkbook;

- closing or changing the number of the corresponding account No. 40116, opened to the Federal Treasury body at the bank institution.

To receive cash, the recipient of budget funds submits an application for cash receipt to the Federal Treasury body at the place of service (form 0531802, approved by order of the Federal Treasury of 10.10.2008 No. 8n "On the procedure for cash servicing of the execution of the federal budget, budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by the Federal Treasury bodies of certain functions of the financial bodies of the constituent entities of the Russian Federation and municipalities for the execution of the respective budgets "; hereinafter - Order of the Federal Treasury No. 8n). The application must be submitted to the Federal Treasury body no later than the day preceding the day the cash is received.

The application is drawn up by the recipient of budget funds separately for each type of funds at the expense of which cash should be issued:

- budget funds, funds from income-generating activities;

- funds of additional budgetary financing;

- funds for the implementation of operational-search measures, funds received at the temporary disposal of the recipients of budget funds.

To receive cash at the expense of funds received in a temporary order, when the recipient of the budget funds makes an application, the indicators of the budget classification of the Russian Federation are not indicated.

Simultaneously with the application, the recipient of budget funds submits to the Federal Treasury body a check drawn up separately for each application.

The application is submitted by the recipient of budget funds in electronic form or on paper.

If the application is submitted by the recipient of budget funds on paper, then, in agreement with the head of the Federal Treasury body (his authorized person), it can be submitted by facsimile on the eve of the expected day of receipt of cash with the subsequent simultaneous presentation of the recipient of budget funds on the day of receipt of the application in cash. on paper and a check.

The Federal Treasury body checks the correctness of the submitted application: the presence in it of the requisites and indicators provided for by the recipient of budget funds, as well as their compliance with each other and with other information available in the Federal Treasury body.

When accepting an application on paper, the following is subject to verification:

- compliance of the form of the submitted application with the form approved in the prescribed manner (form 0531802);

- the presence in the application of the signature of the head or another person indicated in the card of samples of signatures (form 0531753) with the right of the first signature, and the chief accountant or other person indicated in the card of samples of signatures with the right of the second signature submitted by the recipient of budget funds, an authorized unit, and compliance of signatures with the samples available in the signature sample card provided by the recipient of budget funds in the prescribed manner and in the prescribed form.

If the application form (registration) does not meet the established requirements or the signatures on it are recognized as not corresponding to the samples submitted in the prescribed manner by the recipient of budget funds, the Federal Treasury body registers the submitted application in the register of unexecuted documents (form 0531804, approved by Order of the Federal Treasury No. 8n) in accordance with the established procedure and no later than the working day following the day of its submission by the recipient of budget funds:

- returns to the recipient of budget funds the application submitted on paper with the attached minutes (form 0531805, approved by Order of the Federal Treasury No. 8n) in the prescribed manner, which indicates the reason for the return;

- sends a protocol in electronic form, which indicates the reason for the return, provided that the application was submitted in electronic form.

The money check is filled in by the recipient of funds in accordance with the requirements established by the Regulation on the specifics of settlement and cash services for territorial bodies of the Federal Treasury (approved by the Central Bank of the Russian Federation No. 298-P, the Ministry of Finance of Russia No. 173n on 13.12.2006).

The body of the Federal Treasury checks the correctness of the execution of the money order submitted by the recipient of the budget for compliance with:

- amounts indicated in figures and words;

- data of the passport or other identity document of the representative of the recipient of budget funds, authorized to receive cash, the data indicated in the check and in the application;

- the series, numbers and dates of the money order and the amount to be received indicated in the submitted money order and in the application.

The Cash Provisioning Rules also contain the following sections:

- providing the authorized divisions with cash;

- payment by the recipient of budget funds in cash and their accounting by the body of the Federal Treasury;

- the specifics of providing the recipients of funds from the budget of a constituent entity of the Russian Federation in cash in the conditions of opening a personal budget account for a financial body;

- instructions for filling out the forms of documents presented in the annexes to the Procedure.

However, the Order of the Federal Treasury No. 8n should not be considered as a new version of the order of the Federal Treasury dated 22.03.2005 No. 1n "On approval of the Procedure for cash services for the execution of budgets of the constituent entities of the Russian Federation and local budgets by territorial bodies of the Federal Treasury" (hereinafter - Order of the Federal Treasury No. 1), which concerned the servicing of the budgets of the constituent entities of the Russian Federation. The Order of the Federal Treasury No. 8n deals with servicing the budgets of all levels - federal, constituent entities of the Russian Federation, municipal.

By order of the Federal Treasury No. 8n, a new document was introduced - an application for cash flow. To make cash payments, recipients of federal budget funds and administrators of sources of financing the federal budget deficit submit to the Federal Treasury this application with the attachment (if necessary) of documents confirming the occurrence of monetary obligations, in accordance with the procedure for authorizing payment of monetary obligations of recipients of federal budget funds established by the Ministry of Finance of Russia and administrators of sources of financing the federal budget deficit.

Federal Treasury Order No. 8n introduced a new concept - off-bank operation. The operation, which is carried out within one bank account, is non-bank. It is based on the submission by the recipient of budgetary funds of the corresponding budget of the application for cash expense.

There are three options for off-bank transactions:

- when paying from one account of the beneficiary to the account of another beneficiary of budget funds;

- when the recipient transfers funds to the personal account opened for him;

- when the client restores the amount of the cash payment made by him from one code of the budget classification of the Russian Federation to another.

Order of the Federal Treasury No. 1n provided for the conclusion of an agreement on the implementation by the Federal Treasury bodies of certain functions to organize the execution of the budget of the constituent entity of the Russian Federation (the budget of the municipal formation) in the case of cash services for budget execution with the opening of local computer networks to administrators, chief managers, managers and recipients of funds. By order of the Federal Treasury No. 8n, it is determined that the agreement is concluded for any procedure for organizing cash services for the execution of the subject's budget and local budgets.

The next change is that the basis for conducting operations on cash payments from the federal budget is an application for cash expenditures. For the federal budget, the concept of "payment order" is excluded; it is replaced by the concept of "application for cash expense." If the application is submitted on paper and errors are made during its execution, they can be corrected - the incorrect text or amounts are crossed out and the corrected text or amounts are inscribed above the crossed out.

The participants in the budgetary process submit applications for cash expenditures to the Federal Treasury bodies. At the same time, the financial authorities are given the right to submit either Applications or a settlement document in accordance with the agreement (provided for by the Regulation of the Central Bank of the Russian Federation of 03.10.2002 No. 2-P).

In the section "Accounting for transactions on cash receipts to the budgets of the subjects" of the Order of the Federal Treasury No. 1n, the cash transactions that were recorded on accounts 40201, 40204 are listed. In the Order of the Federal Treasury No. be guided by the Procedure for accounting by the Federal Treasury of receipts to the budgetary system of the Russian Federation and their distribution between the budgets of the budgetary system of the Russian Federation, approved by order of the Ministry of Finance of Russia dated 05.09.2008 No. 92n.

The basis for conducting operations on cash payments from the budget of a constituent entity of the Russian Federation or a municipality is an application for cash expenditure, which is submitted by financial authorities, recipients of budget funds. In addition, the financial authorities, in accordance with the agreement, may provide for a document for carrying out operations on cash payments - a settlement document.

Acceptance of cash from individuals at the cash desk is carried out according to strict reporting forms:

- receipt (form 0504510),

- cash receipt order (form 0310001).

If cash is accepted by authorized persons, then they are obliged to hand over the received funds to the cashier of a budget institution on a daily basis according to the register of delivery of documents with receipts (copies) attached.

In budgetary institutions, it is widely practiced to issue funds by distributors appointed by order of the head of the institution and with whom agreements on full liability have been concluded.

The account of the funds given out by the distributors is kept by the cashier in the register of the money issued to the distributors for the payment of wages, salaries of servicemen and scholarships.

Accounting for cash transactions in budgetary institutions is kept in the cash book (form 0504514).

Receipts and expenditures of cash in foreign currency are recorded on separate sheets of the cash book (form 0504514) by types of foreign currencies.

Accounting for cash flow transactions on account 00 201 04 000 Cash desk is kept in the journal of transactions for the Cash account based on cash reports, which are compiled by the cashier on a daily basis.

Cash transactions are reflected by budgetary institutions with the following records:

For settlements with cash for budget recipients, the account 0 210 03 000 "Settlements on operations with cash of the recipient of budget funds" was introduced.

When using account 0 210 03 000, the issuance of cash to budgetary institutions is made out in two stages:

1) the budgetary institution reflects the debt to the recipient of funds on the basis of the submitted application;

2) the resulting debt is paid off on the basis of a check and at the same time the funds received are accepted for accounting at the cash desk of the institution.

Cash balance limit- This is the amount of cash that a budgetary institution can leave at the cash desk at the end of the working day, and which is set annually. For budgetary institutions serviced by the OFK, the cash balance limit is set by the treasury.

The Federal Treasury body establishes a single limit on the cash balance for budgetary and extra-budgetary funds and submits to the Bank of Russia institution or to the credit organization providing its settlement and cash services, Form 0408020 Calculation to establish a cash balance limit for the enterprise and issue a permit for spending cash from the proceeds, arriving at his cashier.

The specified calculation of the limit is compiled by the OFK by summarizing similar calculations presented by recipients of federal budget funds who have opened personal accounts with it. Recipients of federal budget funds apply to the Federal Treasury body at the place of their service to establish a limit on the cash balance.

If a budgetary institution has not submitted a calculation for setting a limit on the balance of cash at the cash desk, the limit on the cash balance is considered zero, and not deposited cash at the end of the working day - over-limit.

In the list of correspondence of accounts of Appendix No. 1 to Instruction No. 148n, not only account numbers are indicated, but also codes of budget classification for each analytical account, and in some cases - codes of the type of activity.

For example, if the code for the type of activity is 1, this means that this account can only be used to reflect transactions on budgetary activities.

Appendix No. 4 to Instruction No. 148n contains codes of budget classification (their types):

- KDB - code of the chief administrator of budget revenues;

- KRB - the code of the main manager of budgetary funds, the code of the section, subsection, target item and type of budget expenditures;

- KIF - code of the chief administrator of the sources of financing the budget deficit;

- ГКБК - the code of the chapter according to the Budget Code of the Russian Federation, zeros are indicated in the 4th - 17th digits of the account number.

Each analytical account corresponds to one of the mentioned codes (for example, KDB 210 02 000 “Settlements on budget receipts with financial authorities”, KIF 201 05 000 “Cash documents”). This allows the accountant to understand how to correctly form the first 18 categories of the analytical account in each of the given accounting records.

Monetary documents include:

- paid coupons and plastic cards for gasoline and oils;

- food stamps;

- Paid vouchers to rest homes, sanatoriums, camp sites;

- received notifications for postal orders;

- stamps;

- stamps of the state duty;

- other monetary documents.

All monetary documents must be kept at the cash desk of the institution.

Incoming and outgoing cash orders reflecting the movement of cash documents are registered in the register of incoming and outgoing cash documents (form 0310003), but separately from cash transactions.

Accounting for transactions with monetary documents is kept in the journal for other transactions. Account 00 201 05 000 “Cash documents” is intended to reflect transactions with monetary documents.

Accounts for accounting of monetary documents do not correspond with account 00 201 04 000 "Cashier", but they are kept at the cash desk, and the cashier bears full financial responsibility for them.

In order to control the safety of monetary documents at the cash desk of the institution, the commission appointed by the order of the head should conduct an inventory at least once a month. Its results are documented in the inventory list (collation sheet) of strict reporting forms and monetary documents (form 0504086).

Receipt of monetary documents at the cashier's office is made out with the following record:

Debit 0 201 05 510 “Receipts of monetary documents” - Credit 0 302 00 000 “Settlements with suppliers and contractors”.

The issuance of monetary documents from the cash desk is reflected by the entry:

Debit 0 208 00 000 “Settlements with accountable persons” - Credit 0 201 05 610 “Disposals of monetary documents”.

Example

The Institute transferred funds to the gas station for the purchase of gasoline in the amount of 10,000 rubles. The supplier issued a plastic card for refueling cars.

During the reporting month, 520 liters of AI-92 gasoline was refueled at a price of 20 rubles. per liter, totaling 10,400 rubles.

The following entries should be made in the accounting:

Account 0 201 06 000 "Letters of credit" is provided for the bookkeeping of the movement of funds under contracts with suppliers for the supply of material assets and for services rendered.

Many banks advertise letters of credit as a solution to the problem of non-payment. A letter of credit is a special account that is opened with a bank. On this account, the buyer can reserve funds for subsequent settlements with sellers. A separate letter of credit is opened for each seller with whom the buyer conducts his settlements (Article 867 of the Civil Code of the Russian Federation).

Letters of credit can be:

- revocable and irrevocable;

- covered and uncovered.

To be able to change the conditions (cancel) the letter of credit, the buyer must open a revocable letter of credit. The buyer can change (cancel) an irrevocable letter of credit only with the consent of the seller.

If the buyer opens a covered letter of credit, the bank debits the funds from his current account and reserves them for subsequent payments to the seller. The buyer cannot dispose of the money on the covered letters of credit.

If the letter of credit is not covered, the seller's bank debits money from the buyer's bank correspondent account within the amount for which the letter of credit is open. That is, the funds of the buyer himself are not debited from his current account and remain in circulation until the moment specified in the agreement. And only then the buyer's bank debits the amount transferred to the seller from his current account. This can happen, for example, within two days after the use of the letter of credit.

Analytical accounting is kept separately for each issued letter of credit on the card for accounting for funds and settlements.

Recording of transactions on the movement of letters of credit is kept in the journal of transactions with non-cash funds on the basis of the documents attached to the statements from the letter of credit:

On January 1, 2009, the procedure for conducting operations by budgetary institutions with funds from income-generating activities came into force. Funds received from income-generating activities are to be credited to the accounts of the departments of the Federal Treasury for the constituent entity of the Russian Federation.

Clause 2 of Art. 317 of the Civil Code of the Russian Federation, it is established that a monetary obligation can be determined in foreign currency or in conventional monetary units (ECU, special drawing rights, etc.). In this case, the amount payable in rubles is determined at the official exchange rate of the corresponding currency or conventional monetary units on the day of payment, unless a different rate or another date of its determination is established by law or by agreement of the parties. According to paragraph 4 of Art. 421 of the Civil Code of the Russian Federation, when concluding an agreement, the parties can, at their discretion, determine the terms of the agreement and, accordingly, can agree on either the official or another rate of foreign currency or conventional monetary units that differs from the rate of the Central Bank of the Russian Federation (subject to the restrictions on settlements in foreign currency established by the Federal Law dated 10.12.2003 No. 173-FZ "On currency regulation and currency control").

Budgetary institutions are faced with the need to carry out transactions in foreign currency when sending an employee abroad. Federal Law No. 173-FZ legally defines currency transactions as a means of payment for budgetary institutions that are residents. The concept of "sum differences" still remains in Russian accounting, but these differences may arise when the value of property, liabilities and business transactions is rounded in accounting to the nearest whole rubles - clause 25 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

Conversion of the value of assets and liabilities denominated in foreign currency into rubles is performed:

on the dates of transactions(when accepting assets and liabilities for accounting, when fulfilling payment obligations, debiting funds from a bank account (bank deposit), issuing foreign currency or monetary documents from the organization's cash desk, etc.);

as of reporting dates the value of individual assets and liabilities is converted into rubles: banknotes at the cash desk of the organization, funds in bank accounts (bank deposits), cash and payment documents, short-term securities, funds in settlements (including for debt obligations) with legal entities and individuals, fund balances targeted financing received from the budget or foreign sources within the framework of technical or other assistance of the Russian Federation in accordance with the concluded agreements (contracts), expressed in foreign currency.

The recalculation of the value of banknotes at the cash desk of the institution and funds in bank accounts (bank deposits), expressed in foreign currency, can be performed, in addition, as course changes.

Budgetary institutions can receive foreign currency:

- from the budget as financing;

- as a result of carrying out activities that generate income.

For accounting of monetary funds in foreign currency, account 0 201 07 000 “Funds of an institution in foreign currency” is intended.

This account records transactions on the movement of funds of a budgetary institution in foreign currency in the event that such transactions are carried out not through the bodies providing cash services for budget execution, as well as transactions with funds in foreign currency received from income-generating activities.

Cash flow transactions in foreign currencies are recorded in the currency of the Russian Federation at the exchange rate of the Central Bank of the Russian Federation as of the date of transactions in foreign currency. Revaluation of monetary funds in foreign currencies is carried out at the date of transactions in foreign currency and at the reporting date.

Transactions on receipt of funds are drawn up by the following accounting entries:

Exchange rate differences arise as a result of changes in exchange rates when an open foreign exchange position is liquidated or revalued. In budget accounting, the exchange rate difference is formed when reflecting:

- return of the balances of the accountable amounts issued in foreign currency to the employees of the institution sent on a business trip to the territory of the Russian Federation;

- repayment of accounts receivable as a result of the transfer of foreign exchange funds by suppliers;

- accounts payable on accrued, but not yet received by the institution of foreign exchange earnings;

- operations for the mandatory (voluntary) sale of foreign exchange funds;

- recalculation of the balances of funds in the foreign currency accounts of the institution.

The exchange rate difference can be positive or negative.

In budget accounting, the amount of exchange rate differences is reflected as follows:

The accountable amounts are kept on separate accounts, depending on the purpose for which the advance is issued, which allows you to control the targeted spending of funds. To receive funds on account, the employee submits an application indicating the purpose of the advance and the period for which the funds are issued.

The issuance of funds against the report is made from the cash office of a budgetary institution on an expense cash order of form 0310002. At the same time, funds under the report can be issued only to an employee of the institution on the basis of an order from the head of the institution. It is prohibited to transfer the received accountable amounts from one employee to another. If the employee has a debt on previously issued accountable amounts, the issuance of a new advance is not allowed.

An employee of an institution who has received funds against a report must, no later than three working days after the expiration of the period for which the advance was issued, submit to the institution a report on the amounts spent and make the final settlement on them (letter from the Central Bank of the Russian Federation dated 04.10.1993 No. 18 "On approval of the Procedure for conducting cash transactions in the Russian Federation "). If the accountable person did not submit an advance report within the established time frame or did not return the balance of the advance to the cashier, the budgetary institution has the right to withhold the amount of debt from the salary of the accountable person who received the advance, on the basis of Art. 137 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation). Withholding the amount of the unpaid advance payment from the employee's wages, one should take into account the limitation on the amount of deductions from wages, established by Art. 138 of the Labor Code of the Russian Federation: the total amount of all deductions for each payment of wages cannot exceed 20%, and in cases stipulated by federal laws - 50% of the wages due to the employee.

To reflect transactions on accounting for the reporting amounts, account 020800000 "Settlements with accountable persons" is provided.

Funds are issued on account of payment of wages through distributors, payment in cash under concluded agreements, payment of benefits, purchase of securities, etc. To account for these operations, the following sub-accounts are intended:

00 208 01 000 "Payments with accountable persons on wages";

00 208 02 000 “Settlements with accountable persons for other payments”;

00 208 03 000 "Settlements with accountable persons on accruals for wages";

00 208 04 000 "Settlements with accountable persons for payment of communication services";

00 208 05 000 “Settlements with accountable persons for payment of transport services”;

00 208 06 000 “Settlements with accountable persons for payment of utilities”;

00 208 07 000 “Settlements with accountable persons for payment of rent for the use of property”;

00 208 08 000 "Settlements with accountable persons for payment of services for the maintenance of property";

00 208 09 000 “Settlements with accountable persons for payment of other services”;

00 208 10 000 “Settlements with accountable persons on gratuitous and irrevocable transfers to state and municipal organizations”;

00 208 11 000 “Settlements with accountable persons on gratuitous and irrevocable transfers to organizations, except for state and municipal organizations”;

00 208 12 000 “Settlements with accountable persons on transfers to other budgets of the budgetary system of the Russian Federation”;

00 208 13 000 “Settlements with accountable persons on transfers to supranational organizations and foreign governments”;

00 208 14 000 “Settlements with accountable persons on transfers to international organizations”;

00 208 15 000 “Settlements with accountable persons for payment of pensions, benefits and payments for pension, social and health insurance of the population”;

00 208 16 000 "Settlements with accountable persons for payment of benefits for social assistance to the population";

00 208 17 000 “Settlements with accountable persons for the payment of pensions, benefits paid by organizations of the public administration sector”;

00 208 18 000 “Settlements with accountable persons for payment of other expenses”;

00 208 19 000 “Settlements with accountable persons for the purchase of fixed assets”;

00 208 20 000 “Settlements with accountable persons for the acquisition of intangible assets”;

00 208 21 000 “Settlements with accountable persons for the acquisition of non-produced assets”;

00 208 22 000 “Settlements with accountable persons for the purchase of materials”;

00 208 23 000 “Settlements with accountable persons for the purchase of securities, except for shares”;

00 208 24 000 “Settlements with accountable persons for the acquisition of shares and other forms of participation in capital”.

Example

The distributor received 300,000 rubles from the cash register of the institution. for the issuance of wages to employees. After three days, the distributor submitted a report to the accounting department of the institution and handed over the statements, according to which the wages were issued in full. At the same time, the following entries were made in the accounting:

The driver submitted an application to the accounting department of the institution in order to receive an advance payment for the purchase of spare parts for car repair in the amount of 7,000 rubles. With the permission of the manager, the amount of 7,000 rubles was issued from the cash desk. The driver presented an advance report on the purchase of spare parts for the car in the amount of 6800 rubles. The remaining amount was handed over to the cashier of the institution. At the same time, the following entries were made in the accounting:

The advance report on the amounts spent on economic needs is accompanied by completed documents confirming the actual purchase of goods or payment for services. These documents include: cash receipts (strict reporting forms) confirming receipt of cash from the accountable person; invoices; receipt documents (invoices) confirming the acceptance of material assets from the accountable person to the warehouse of the institution.

Consider the basic rules for issuing accountable amounts, the procedure for documenting them, the rationale for including the accountable expenses in expenses.

The issuance of funds on account is mainly used for the issuance of cash in organizations that are associated with the purchase of fuels and lubricants, office supplies or household supplies. Accountable persons- these are individuals who have been issued cash (other values) and who are required to submit a report on their use.

The term for which the amounts for business expenses can be issued is not limited by law, however, the organization must set such terms independently in the order for the organization.

The basis for the issuance of accountable funds for travel expenses is a travel certificate (order of the head of the institution to send an employee on a business trip).

The withdrawal of cash from the cash register is drawn up with an expense cash order, which necessarily indicates the purpose of the reporting amount, the spending of the reporting amounts for other purposes not allowed.

The accountable person, receiving cash from the organization's cash desk, must report on the expenditure of the amounts received. A report on the reported amounts spent is submitted on time (no later than three working days after the expiration of the period for which they were issued, or from the day the accountable person returns from a business trip).

The concept of a business trip is applicable only to employees of an institution who are in an employment relationship with an enterprise and are subject to the rules of the institution's internal labor regulations (Articles 15, 130 of the Labor Code of the Russian Federation). An individual who is not on the staff of the enterprise cannot be sent on a business trip and, therefore, cannot be paid for travel expenses.

If an individual who is not on the staff of the institution performs any work (provides services), including those related to a trip to another area, then a civil contract must be concluded between the institution and this individual for the performance of these works. The terms of the contract may provide for the reimbursement of an individual for actually incurred costs associated with the performance of work under the contract, including costs associated with a trip to another locality. At the same time, the indicated amounts of reimbursement of actually incurred costs cannot be considered as travel expenses. These amounts are part of the remuneration for work performed under a civil law contract, are included in the aggregate taxable income of the specified individual and are subject to personal income tax at the source of payment. At the same time, in the presence of appropriate supporting documents, an individual has the right to reduce his gross taxable income by the amount of expenses actually incurred by him related to travel to another area.

Daily allowances are paid to a business traveler for each day of being on a business trip, including weekends and holidays, as well as days of being on the road, including for the time of a forced stopover (clause 14 of the Instruction of the USSR Ministry of Finance, USSR State Committee for Labor, All-Union Central Council of Trade Unions dated 04/07/1988 No. 62 "On business trips within the USSR"; hereinafter - Instruction No. 62).

When calculating the daily allowance, it should be borne in mind that the day of departure is the day of departure of the corresponding vehicle (plane, train, etc.) from the place of permanent work of the traveler, and the day of arrival is the day of arrival of the specified vehicle at the place of permanent work. When the vehicle departs before 24 hours inclusive, the day of departure is considered the current day, and from 0 hours and later - the next day. If the station (airport, pier) is outside the boundaries of the settlement, the time required to travel to the station (airport, pier) is taken into account (clause 7 of Instruction No. 62). In accordance with clause 15 of Instruction No. 62, when an employee is sent on a business trip to the locality, from where he can return every day to his place of permanent residence, per diems are not paid to this employee. If the management of the institution decides to pay per diems, then these amounts are considered for tax purposes as excess.

Travel expenses to the place of business trip and back, reimbursed to the posted worker, consist of the following costs (clause 12 of Instruction No. 62):

1) the cost of an airplane ticket (train, other public vehicle, except for a taxi);

2) the costs of paying for services for the advance sale (booking) of tickets;

3) expenses related to payment for the use of bedding on trains;

4) the costs of travel by public transport (except for taxis) to the station (pier, airport), if they are located outside the settlement;

5) expenses for payment of insurance payments for compulsory insurance of passengers in transport.

Living expenses are reimbursed to the posted worker in the amount of the actual expenses incurred. The cost of additional services included in the bill for accommodation by hotels is not reimbursed as part of accommodation costs, but is payable by the posted employee himself at the expense of per diem, expenses for paying for booking a place in a hotel are reimbursed. Additional services include: the cost of breakfast, dry cleaning services, payment for using the minibar, etc.

The posted worker is reimbursed for all his and documented living expenses in full, and the norms established by legislation are relevant exclusively for tax purposes. The source of travel expense write-off depends on the purpose and nature of the trip.

The accountant of the institution must check the targeted spending of funds issued to the posted worker, as well as the availability of all supporting documents confirming his expenses (travel tickets, bills for housing, etc.).

The expenses incurred by the employee with the knowledge or permission of the employer include: payment for luggage, communication services, halls of officials and delegations, parking lots, luggage storage, etc. These expenses are not limited by any norms and are reimbursed to the employee in their actual amount, subject to the submission of documents.

Special mention should be made of the services of the halls of officials and delegations. These services are used by selected categories of federal government civil servants. Clause 23 of the Decree of the President of the Russian Federation of July 18, 2005 No. 813 "On the procedure and conditions for sending federal state civil servants" establishes that the list of civil service positions, the replacement of which gives the right to use the halls of officials and delegations, is approved by the President of the Russian Federation.

Business trip expenses are paid under the following subsections of the economic classification of expenses:

212 "Other payments" - expenses for payment of per diems;

222 "Transport services" - travel expenses to the place of business trip and back;

226 "Other services" - the cost of renting a dwelling;

290 "Other expenses" - expenses of a protocol nature in accordance with the legislation of the Russian Federation during business trips to the territory of foreign states.

Form No. AO-1 "Advance Report" contains details providing for the reflection of the reporting amounts both in rubles and in foreign currency. The advance report is filled in by both the accountable person and the accountant of the institution in one copy on paper or machine. On the reverse side of form No. AO-1, ​​the reporting person indicates a list of documents confirming the expenses incurred (travel certificate, receipts, transport documents, cash register receipts, sales receipts and other supporting documents), and the amount of actual costs for them. If expenses were made in foreign currency, in addition to the amount in rubles, the amount in foreign currency is also indicated. The verified report is approved by the head of the institution (authorized person), his position, date and signature with decoding are put on the front side. After that, the advance report is taken into account. The remainder of the unused advance payment is handed over by the accountable person to the cash office of the organization on an incoming cash order, the overrun is issued to the accountable person on an outgoing cash order. The write-off of the accountable amounts of money from the accountable person is made on the basis of the data of the approved advance report.

Example

Employee of a budgetary institution Kutyrev M.M. sent on a business trip to Belgorod for 10 days. According to the personal statement of M.M. Kutyrev. he is allowed to travel to the place of his business trip by train in a compartment carriage and issued against the report for payment of travel - 8800 rubles, hotel room - 5500 rubles, daily allowance - 2100 rubles.

After returning from a business trip Kutyrev M.M. submitted an advance report, to which were attached: travel tickets to the place of business trip and back in the amount of 8800 rubles., an invoice for hotel accommodation for 7 days for a total amount of 4800 rubles. Kutyrev M.M. returned to the cashier of the institution the balance of the advance in the amount of 700 rubles.

In budget accounting, transactions will be reflected as follows:

The next issue of cash to the accountable person can be made only if subject to a full report of the accountable person on the previously issued advance payment.

If the accountable person has the amount of unused funds left, re-issuance of another accountable amount not allowed ... Serious attention should be paid to this provision, since practice shows that it is not uncommon for institutions to issue accountable amounts without a full report of the accountable person on the previously issued advance.

Example

In February, the employee of the institution responsible for the official reception was given cash on record in the amount of 15,000 rubles. After formal negotiations, the employee drew up an advance report, to which were attached documents confirming the entertainment expenses, namely:

- invoice of the restaurant where the final dinner was organized in the amount of 13,570 rubles. including VAT and documents confirming the payment of this invoice;

- an invoice from a transport organization for services for the delivery of negotiators to the meeting point in the amount of 1062 rubles, including VAT, and payment documents.

Hospitality expenses accepted on the basis of the advance report amounted to 14,632 rubles, the employee had an unused amount of 368 rubles, which was not returned by the employee to the cashier.

The head of the institution made a decision to withhold the unspent amount from the employee's salary, who agrees with the decision of the head.

Please note that according to Art. 138 of the Labor Code of the Russian Federation, the total amount of all deductions for each payment of wages may not exceed 20%, and in cases provided for by federal laws - 50% of the wages due to the employee. When deducting from wages under several executive documents, 50% of wages must be retained for the employee.

Suppose that the amount of the employee's salary has not changed during the year and since the beginning of the year is:

in January - 5,000 rubles;

in February - 5000 rubles.

The employee has the right to a personal standard tax deduction, which in this period was determined in the amount of 400 rubles. First, you need to determine the amount of personal income tax from the beginning of the year:

Personal income tax = (5000 rubles + 5000 rubles - 400 rubles x 2 months) x 13% = 1196 rubles.

Considering that the total amount of deductions for each payment of wages should not exceed 20%, the maximum amount of deduction is determined (in addition to the withholding tax on personal income).

(5000 rubles - 598 rubles) x 20% = 880.40 rubles.

Therefore, upon payment of wages for February, the employee will be withheld:

personal income tax - 598 rubles;

the amount of unspent and unpaid advance payment issued for entertainment expenses - 368 rubles.

The employee will be given 4034 rubles. (5000 rubles - 598 rubles - 368 rubles).

In our case, the amount of unspent and unpaid advance payment (368 rubles) is less than the maximum possible amount of withholding (880.40 rubles), so the entire amount is withheld in one month. In the event that the employee's debt exceeds the maximum allowable retention amount, then the repayment is made in part. First, the debt is repaid in an amount equal to the maximum allowable, the remaining amount is withheld for subsequent payments of wages.

If the head of the institution decided not to withhold from the accountable person the amount of debt in the amount of 368 rubles, then the amount of the unpaid advance is recognized as the amount of income of the individual (clause 1 of Art. 210 of the Tax Code of the Russian Federation):

"one. When determining the tax base, all income of the taxpayer, received by him both in cash and in kind, or the right to dispose of which he has acquired, as well as income in the form of material benefit, determined in accordance with Article 212 of this Code, are taken into account.

If any deductions are made from the taxpayer's income by his order, by the decision of a court or other authorities, such deductions do not reduce the tax base. "

When deciding not to withhold from the employee the amount of the unpaid advance payment, the institution must calculate and withhold from the employee and pay the tax amount to the budget. Taxation is carried out at a rate of 13%, the amount of income of an individual from the beginning of the year will be:

in January - 5,000 rubles;

in February - 5000 rubles. + 368 rubles;

The amount of personal income tax from the beginning of the year will be:

Personal income tax = (5000 rubles + 5368 rubles - 400 rubles x 2 months) x 13% = 1244 rubles.

646 rubles are subject to withholding for February, so in February the employee will receive an amount of 4354 rubles. (5000 rubles - 646 rubles).

Let's pay attention to the following. The instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions of Russia dated 04/07/1988 No. 62 "On business trips within the USSR" is still valid, and it limits the duration of a business trip on the territory of the Russian Federation. The maximum duration of a business trip should not exceed 40 days, excluding travel time. A business trip should also be distinguished from the transfer of an employee to another job, since the transfer of an employee to another job means a change in the content of the employment contract: the employee has other job functions, other essential conditions that are not reflected in the current employment contract. Transfer to another job is allowed only with the written consent of the employee. A business trip is the performance of work that is provided for by an employment contract or labor functions, and when sending on a business trip, the employee's consent is not required. When sending an employee on a business trip, he is guaranteed the preservation of his place and average earnings, as well as reimbursement of expenses associated with a business trip. Speaking about maintaining the average earnings, we recall that a new procedure for calculating the average earnings for business trips and vacation pay is currently in force.

Decree of the Government of the Russian Federation No. 922 of 24.12.2007, which entered into force on 06.01.2008, approved a new procedure for calculating average earnings. It contains many differences from the procedure that is used to calculate benefits.

This procedure provides for three main methods for calculating average earnings:

1) to pay for basic, additional, educational leaves and compensation for unused vacation;

2) to pay for the time of business trips, forced absenteeism, transfers to another job, medical examinations, during the performance of state and public duties, during downtime, to pay for blood donation and rest days to donors, to pay for advanced training, severance payments, etc. etc .;

3) for the payment of benefits for temporary disability, pregnancy and childbirth, childcare.

Payments of benefits for temporary disability, pregnancy and childbirth, childcare are made on the basis of the Regulation on the specifics of the procedure for calculating benefits for temporary disability , for pregnancy and childbirth to citizens subject to compulsory social insurance (approved by the Government of the Russian Federation of June 15, 2007 No. 375). When calculating benefits, when calculating average earnings, all types of payments provided for by the wage system are taken into account, accrued in the accounting period for 12 months, namely -

Payments taken into account when calculating average earnings:

- wages accrued to an employee at tariff rates, salaries (official salaries), for work performed at piece rates for hours worked;

- wages accrued to the employee for the work performed as a percentage of the proceeds from the sale of products (performance of work, provision of services), or commission;

- wages issued in non-cash form;

- monetary remuneration (pay) accrued for the time worked to persons holding government positions in the Russian Federation, government positions in the constituent entities of the Russian Federation, deputies, members of elected local government bodies, elected officials of local government, members of election commissions acting on a permanent basis;

- the pay accrued to the municipal employee for the hours worked;

- accrued in the editorial offices of the media and art organizations the fee of employees who are on the payroll of these editions and organizations, and (or) their remuneration, carried out at the rates (rates) of the author's (staging) remuneration;

- salaries accrued to teachers of institutions of primary and secondary vocational education for hours of teaching in excess of the established and (or) reduced annual teaching load for the current academic year, regardless of the time of accrual;

- salary, finally calculated at the end of the calendar year preceding the event, due to the remuneration system, regardless of the time of accrual;

allowances and surcharges to tariff rates, salaries (official salaries) for professional skill, class, length of service (work experience), academic degree, academic title, knowledge of a foreign language, work with information constituting a state secret, combination of professions (positions), expansion service areas, an increase in the volume of work performed, team leadership, etc.;

- payments related to working conditions, including payments due to regional regulation of remuneration (in the form of coefficients and percentage allowances to wages), increased remuneration for heavy work, work with harmful and (or) dangerous and other special working conditions , for work at night, pay for work on weekends and non-working holidays, pay for overtime work;

- remuneration for performing the functions of a class teacher for teaching staff of state and municipal educational institutions;

- bonuses and remuneration provided by the remuneration system;

- other types of salary payments applied by the respective employer.

When calculating the average earnings, the time and the amounts accrued during this time are excluded from the accounting period, if:

- the employee retained the average earnings in accordance with the legislation of the Russian Federation, with the exception of breaks for feeding the child, provided for by the labor legislation of the Russian Federation;

- the employee received a temporary disability benefit or maternity benefit;

- the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;

- the employee did not participate in the strike, but due to this strike he was not able to do his job;

- the employee was provided with additional paid days off to take care of disabled children and those disabled from childhood;

- the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation.

Average earnings are determined by multiplying the average daily earnings by the number of days (calendar, workdays) in the payable period. The number of calendar days in an incomplete calendar month is calculated by dividing the average monthly number of calendar days (29.4) by the number of calendar days of this month and multiplying by the number of calendar days falling on the time worked in this month.

The procedure for calculating average earnings allows you to take into account bonuses in full if they are accrued for the actual hours worked in the billing period. For example, if the quarter of the billing period for which the bonus was accrued has been fully worked, the bonus can be taken into account when calculating the average earnings in full, even though there are unworked months in the billing period - in other quarters.

When determining the average earnings, bonuses and remuneration are taken into account in the following order:

- monthly premiums and remuneration - actually accrued in the billing period, but not more than one payment for each indicator for each month of the billing period;

- bonuses and remuneration for a period of work exceeding one month - actually accrued in the billing period for each indicator, if the duration of the period for which they were charged does not exceed the duration of the billing period, and in the amount of a monthly part for each month of the billing period, if the duration the period for which they are charged exceeds the duration of the billing period;

- remuneration based on the results of work for the year, a one-time remuneration for length of service (length of service), other remuneration based on the results of work for the year, accrued for the calendar year preceding the event, regardless of the time the remuneration was charged.

Now there are new rules for determining the number of calendar days. They can be represented in the form of a formula:

K = 29.4 days x M + (29.4 days / Kdn1 x Kotr1 + 29.4 days / Kdn2 x Kotr2 ...),

where K is the number of calendar days;

M is the number of months fully worked in the billing period;

Кдн1 - the number of calendar days in incomplete months;

Quotr1 - the number of calendar days in incomplete months falling on the hours worked.

Example

The employee has a salary of 12,000 rubles. per month. From January 14, 2009, he goes on vacation for 14 calendar days. The settlement period is 2008. In the period from July 9 to July 22, 2008, the employee was on vacation, the time worked in July accounts for 17 calendar days (31 - 14), and earnings for this period amounted to 6545.45 rubles. The remaining 11 months of the billing period have been fully worked out by the employee.

The number of days to be taken into account will be:

29.4 days x 11 months + (29.4 days / 31 days x 17 days) = 339.52 days.

The average salary will be calculated as follows:

(12,000 rubles x 11 months + 6545.45 rubles) / 339.52 days x 14 days = 5712.88 rubles.

Example

The calculated period of the employee worked in full from July 2008 to June 2009, His salary was 4000 rubles. Since November, the employee has been transferred to a new position with a salary of 6,000 rubles. Since January 2009, his salary has been increased, which now amounts to 8,000 rubles. (promoted throughout the organization). What coefficients for increasing wages should be used when calculating average earnings?

According to clause 16 of the Decree of the Government of the Russian Federation of 12.24.2007 No. 922, with an increase in the institution or its individual divisions of tariff rates, official salaries of all employees, the average earnings should be adjusted by the coefficient of increase, which is applied depending on the moment at which the increase in tariff rates occurred (salaries):

- to the settlement;

- after the billing period;

- during the period of preservation of average earnings.

If the increase occurred in the billing period, then the payments taken into account when determining the average earnings and accrued in the billing period for the period preceding indexation are increased by a coefficient calculated by the formula:

Kp = TSn / TS,

where K is the coefficient of increase;

TSn - the tariff rate, salary, monetary remuneration established in the month of the occurrence of the event, which is associated with the preservation of average earnings;

TS - tariff rate, salary, monetary remuneration established in each of the months of the billing period.

Payments taken into account when determining the average earnings of an employee will be:

RUB 96,000 (4 months x (4000 rubles x (8000 rubles / 4000 rubles) + (2 months x (6000 rubles x (8000 rubles: 6000 rubles) + (6 months x 8000 rubles)) ).

Salary paid to an employee during his stay on a business trip abroad, refers to income from sources in the Russian Federation (letter of the Ministry of Finance of Russia dated December 21, 2007 No. 03-04-05-01 / 419). At the same time, the duration of business trips is established by clause 4 of the above-mentioned Instruction "On business trips within the USSR", which is applied in the part that does not contradict the Labor Code of the Russian Federation.

If the employee performed his labor obligations under the employment contract in a foreign country for a period exceeding the time of business trip established by the specified Instruction, the employee's actual place of work will be located in a foreign country, and such an employee cannot be considered on a business trip.

In this case, it is considered that the remuneration received by the employee is remuneration for the performance of labor duties in the territory of a foreign state, which, in accordance with sub. 6 p. 3 art. 208 of the Tax Code of the Russian Federation refers to income from sources outside the Russian Federation.

The object of taxation is income received by tax residents of the Russian Federation both from sources in the Russian Federation and from sources outside the Russian Federation, and for individuals who are not tax residents - only from sources in the Russian Federation (clause 2 of Art.209 Tax Code of the Russian Federation).

The tax status of an individual is determined in accordance with the provisions of clause 2 of Art. 207 of the Tax Code of the Russian Federation as amended by Federal Law No. 137-FZ dated July 27, 2006, which entered into force on January 1, 2007.

If in the corresponding calendar year the employee is a tax resident of the Russian Federation, his salary in the territory of a foreign state is subject to personal income tax at the rate of 13%. If, at the end of the year, the employee is not recognized as a tax resident of the Russian Federation, then tax on such income from sources in a foreign state is not levied on the territory of the Russian Federation.

When sending an employee on a business trip, he is guaranteed the preservation of his place of work (position) and average earnings, as well as reimbursement of expenses associated with a business trip (Article 167 of the Labor Code of the Russian Federation). In the case of sending on a business trip, the employer is obliged to reimburse the employee (Article 168 of the Labor Code of the Russian Federation) for the following expenses:

for travel; renting a dwelling; additional costs associated with living outside the place of permanent residence (daily allowance); other expenses incurred by the employee with the permission of the employer.

The procedure and amount of reimbursement of expenses related to business trips are determined by the collective agreement (local normative act).

For organizations financed from the federal budget, the amount of travel expenses for business trips to the territory of foreign states is determined in the decree of the Government of the Russian Federation of December 26, 2005 No. 812 and in the order of the Ministry of Finance of Russia dated August 2, 2004 No. 64n. Federal Law of 22.07.2008 No. 158-FZ "On Amendments to Chapters 21, 23, 24, 25 and 26 of Part Two of the Tax Code of the Russian Federation and some other acts of legislation of the Russian Federation on taxes and fees" amended Art. 264, which excludes from January 1, 2009, the provision on the attribution of daily subsistence allowances to expenses that reduce the taxable base for income tax within the limits of the norms approved by the Government of the Russian Federation.

Therefore, on the basis of Art. 238 of the Tax Code of the Russian Federation from January 1, 2009, per diems are not subject to unified social tax in the amount established local regulatory act of the organization.

The amount of per diems has been established, which is not subject only to personal income tax, and for the purpose of calculating the unified social tax by the organization, this provision is not applied.

All travel expenses, except daily subsistence allowance, are recognized in the amount of actual expenses, subject to their confirmation by primary documents. Therefore, the employee's travel to the place of business trip and back to the place of permanent work is considered an expense taken into account. Since, in fact, such costs were incurred only for the purchase of two tickets (for travel to the place of business trip and back to the place of permanent work), then only the costs of purchasing these two tickets need to be taken into account.

Federal Law No. 158-FZ dated 22.07.2008 amended Art. 264 of Chapter 25 "Corporate Profit Tax" of the Tax Code of the Russian Federation, excluding from 01.01.2009 the provision on limiting the attribution to expenses that reduce the taxable base for income tax, amounts of daily rates approved by the Government of the Russian Federation.

Therefore, from 01.01.2009, an institution may, when determining the tax base for income tax, take the costs of paying per diems and field allowances in the amount of actual costs.

According to Art. 168 of the Labor Code of the Russian Federation, the procedure and amount of reimbursement of expenses related to business trips are determined by a collective agreement or local regulatory act.

The daily allowance is paid for the entire time the employee is on a business trip, except for the time when the employee is granted leave, since the vacation is attributed to the time of rest (Article 107 of the Labor Code of the Russian Federation).

As a general rule, a business trip ends when the employee returns to the place of work. If the employee wants to get a vacation while on a business trip and the employer has no objections, then this does not contradict the current legislation. The Labor Code of the Russian Federation does not provide for the mandatory return of the employee back to the place of work immediately after the business trip is over, provided that the parties have made a different decision (for example, to grant the employee a vacation).

Therefore, if the employee is granted annual leave during the period when he is on a business trip, then by the day the vacation starts, the business trip should be completed. Therefore, the so-called second part of a business trip, which falls on the period after the end of the vacation, is a new business trip that requires a separate registration.

All business transactions of the organization must be documented by supporting documents. Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary documentation.

The unified forms of documents used in the design of business trips are approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1. In addition to the form No. T-10 "Travel certificate", the decree provides for the following unified forms of primary accounting documentation, which can be used to issue a business trip:

- No. T-9 "Order (instruction) on sending an employee on a business trip";

- No. T-9a "Order (order) on sending workers on a business trip";

- No. T-10a "Service assignment for sending on a business trip and a report on its implementation";

- No. AO-1 "Advance report".

An employee is sent on a business trip to the territory of a foreign state on the basis of a legal act (order, order) of the employer without issuing a travel certificate , except for cases of business trip to the CIS member states, with which intergovernmental agreements have been concluded, stipulating that border authorities do not put marks on the crossing of the state border in the documents for entry and exit (clause 3 of the Decree of the Government of the Russian Federation of December 26, 2005 No. 812).

In this case, it is not required to issue a travel certificate. It is enough to issue forms No. T-9 "Order (order) on sending an employee on a business trip" and No. T-10a "Service assignment for sending on a business trip and a report on its implementation."

When it comes to several separate business trips, it is necessary to draw up these documents for each business trip (business trip before vacation and business trip after vacation).

The Ministry of Finance of Russia has repeatedly pointed out that the order (order) on sending an employee on a business trip and a business trip certificate have the same purpose. It is not required to draw up two documents in parallel on one fact of economic activity (letters of the Ministry of Finance of Russia dated 06.12.2002 No. 16-00-16 / 158, dated 26.12.2005 No. 03-03-04 / 1/442, dated 17.05.2006 No. 03- 03-04 / 1/469).

A business trip certificate is a document certifying the time of arrival on a business trip and the time of stay in it; at each destination, notes are made (on arrival and departure) and certified by the signature of the responsible official, therefore, in a letter dated 23.05.2007 No. 03-03-06 / 2/89 The Russian Ministry of Finance changed its position. But the recommendations of the Ministry of Finance of Russia set forth in this letter do not apply to the design of business trips to foreign countries, therefore, the issuance of a business trip certificate not required ... In this case, the fact that the employee is on a business trip will be confirmed by marks in the passport, a copy of which must be attached to the advance report.

In addition to the order for a business trip, a service assignment is also drawn up (form No. 10-a), which describes in detail the purpose of the business trip. A service assignment is necessary in the case when the employee cannot documentally confirm the effectiveness of his work on a business trip. Form No. 10-a includes a column "Brief report on the completion of the assignment", in which it is possible to describe the work done, but not recorded on paper (searching for clients, attending presentations, conducting negotiations). A well-written job assignment will help demonstrate the value of the trip and the value of the costs incurred.

An employee who, without good reason, refused to go on a business trip, can be brought to disciplinary responsibility - to reprimand him (to issue a reprimand). It is forbidden to send individual employees on business trips or can be sent only with their written consent, while they must be informed in writing of their right to refuse the proposed business trip (Article 259 of the Labor Code of the Russian Federation). For violation of the rules for sending workers on a business trip, an organization may be fined in the amount of 30,000 to 50,000 rubles, and on the head of the organization - in the amount of 1,000 to 5,000 rubles. This violation may entail other punishment, such as administrative suspension of the organization's activities for up to 90 days (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

According to Art. 166 of the Labor Code of the Russian Federation, business trips of employees whose permanent work is carried out on the road (has a traveling nature), business trips are not recognized. This applies, for example, to couriers and drivers, only if the couriers travel during the working day, within the city and only affect the fare.