Explanations of the Ministry of Finance on the preparation of financial reporting forms. Explanations from the Ministry of Finance on the preparation of financial reporting forms Filling out Form 737 instructions

Hello, Oksana!

Starting from 2016, the procedure for reflecting transactions for the return of balances of subsidies from previous years and the restoration of cash expenses of previous years in the Report (form 0503737) and the Report (form 0503723) does not allow qualifying these transactions as “income” and “expenses” transactions.
Thus, based on analytical data on the types of inflows and outflows reflected in off-balance sheet accounts 17 “Receipts of funds to the accounts of the institution” and 18 “Outflows of funds from the accounts of the institution” opened to accounts 201 00 “Cash of the institution” and 210 03 “ Settlements with the financial authority in cash”, operations for the return of balances of subsidies from previous years and the restoration of cash expenses from previous years are subject to reflection:
in the section “Sources of financing the deficit of the institution’s funds” of the Report (form 0503737) (clause 44 of Instruction No. 33n);
in the section “Change in Fund Balances” of the Institution’s Cash Flow Report (form 0503723) (clause 55.1 of Instruction No. 33n).
Based on the provisions of clause 55.1 of Instruction No. 33n, accounting on off-balance sheet accounts 17 and 18 of transactions for the return of balances of subsidies from previous years and the restoration of cash expenses must be organized, including in the context of KOSGU codes (510 and 610).
The procedure for reflecting these transactions on off-balance sheet accounts 17 and 18 in the context of analytical data by type of receipts and disposals is not established by the provisions of Instructions No. 157n, 174n and 183n. Accordingly, it is advisable to determine such a procedure as part of the formation of the institution’s accounting policy.
Report on the implementation of the FHD Plan by the institution (form 0503737)
Changes made to the procedure for the formation of the FCD Plan by orders of the Ministry of Finance of Russia dated September 24, 2015 No. 140n and dated December 17, 2015 No. 201n led to changes in the procedure for generating the Report on the institution’s implementation of the FCD Plan (form 0503737). By Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n, changes were made regarding both the form of the Report on the institution’s implementation of the FCD Plan (form 0503737) and the procedure for reflecting individual indicators of the Report (form 0503737). At the same time, the algorithm for generating the Report (form 0503737) remained the same.
When generating the Report (form 0503737), the following changes should be taken into account:
You can learn more about the specifics of drawing up the Report (form 0503737) and examples of how to fill it out in the materials of the Encyclopedia of Solutions. Budgetary sphere" Internet version of the GARANT system. Get free
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1
In the form there is no “linking” to specific codes of articles (subarticles) of KOSGU lines detailing:
line 010 of the “Income” section;
line 200 of the “Expenses” section;
lines 520 and 620 of the section “Sources of financing the institution’s deficit.”
The generation of report indicators by row is carried out indicating:
code of the analytical group of the subtype of income - in section 1 of the Report (form 0503737);
code of types of expenses - in section 2 of the Report (form 0503737);
analytical group code for the type of sources of financing budget deficits - in section 3 of the Report (form 0503737).
If there are no indicators, no lines are generated.
2
The section “Sources of financing the institution’s funds deficit” is supplemented with line 590 “Cash flow”, reflecting the sum of the indicators:
“Cash flow”, reflecting the sum of indicators:
line 591 “Other cash receipts” (formed on the basis of indicators for the return of amounts of previously transferred cash collateral, as well as receivables from previous years;
line 592 “Other cash outflows” (formed on the basis of indicators for cash outflows when transferring cash collateral, as well as the return of balances of subsidies from previous years).
3
In line 910 of the section “Information on returns of balances of subsidies and expenses of previous years,” the amount of returned balances of subsidies of previous years must be reflected. Previously, the amounts of recovered expenses from previous years reflected in line 910 were subject to reflection in line 950 of the section “Information on refunds of balances of subsidies and expenses of previous years.”
ATTENTION
The indicators of line 950 according to analytics codes in 2016 are not detailed (clause 4.1 of the letter of the Ministry of Finance of Russia and the Federal Treasury dated March 17, 2016 No. 02-07-07/15237, 07-04-05/02-178).
Despite the exclusion of KOSGU codes from the classification of budget expenditures, KOSGU is still part of the budget classification of the Russian Federation and is used for accounting and reporting.

Login……………………………………………………..2
Unloading from 1C: BGU 8.2………………………..4
Import…………………………………………………………..10
Working with reports…………………………….12
Control ratios………………..17

ENTRANCE.

Home page.

— Pay your attention to news field, here it is important for you information.
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— After you select the reports you need to download, you must click the “ Form", next will be the process of generating data into a file svod.dbf(always overwritten after clicking the “generate” button). Afterwards a service message will appear

^ for unloading, the program at the initial stage carries out check Your data on compliance with KFO and IFO(for unloading forms 737 and 769), for filling KEC details in contracts(for unloading form 769), on correspondence selected details in contracts with selected in the posting account. (Example: the detail selected in the contract 344 .06.01, and the posting shows account 302. 31 - not correct!). The program also checks closing account 109(for downloading Analytical reports). If the program displays such information in a service message, then It makes no sense to upload data to the Consolidated Reporting website. Everything needs to be fixed errors.

In order to correct mistakes in 1C: BGU You need to be able to work with Turnover Balance Sheet (OSV)

Below are examples work with SALT

— Example when you need to view correct filling of KEC details in contracts

— Example when to check compliance with KFO and IFO

- Another example when can you view Details on 303.00 and 304.03 accounts

IMPORT.

— ^ option involves downloading immediately everyone reports you selected when downloading from 1C.

— Second option involves downloading reports separately.

- Button " Send» we recommend using it in extreme case, because after pressing it you you won't be able to edit report. In order for the Department to see your numbers, press button not necessary.

— Reports such as “ FHD plan " And " Treasury certificate » are uploaded monthly according to data provided by the Department of Education.

— Form 737 (by individual financial institution) unloaded from 1C:BGU 8.2. Please note that the tables for the IFI include only those rows (KEC) that correspond to this IFI (you can download the correspondence table in the “Instructions” section). If the KEK and IFO do not correspond, the amounts may not be loaded or “freeze” in the results (applies to everyone institution reports)

Example: a) according to IFO “ 09.01.01/02/For compensation of expenses in benefits." can't be 211 KEC.

b) in all IFOs according to 5 KFO from profitable KEC there may be only 180.

— Forms 737 C (general for the KFO) . The first and second sections (“Income and Expenses”) are summarized from the forms “ ^ " The third section (“Sources of financing the institution’s funds deficit”) is downloaded from 1C:BGU 8.2.

When it changes “Forms 737 (by individual financial institution)”(reset from 1C or manual correction) necessary produce recalculation of Form 737 C (general for the CFO). To do this, open the desired report and click the button "Save".

— Form 769 (by individual financial institution) unloaded from 1C:BGU 8.2. Pay attention to compliance with KFO, IFO and KEC.

— Forms 769 (general for KFO) are summarized from the forms " 769 by individual financial institution" When changing data, perform the same actions 737 form.

—Balance 730, Form 768 (KFO 2 and 4), Form 721 unloaded from 1C:BGU 8.2.

a) in balance sheet new lines added. In Active: new line 337 = sum of rows 021 and 022.

line 338 = sum of rows 336 and 337. In Passive: the line is duplicated 337.

b) in form 768 gr. 7 (availability at the end of the period) = gr. 3 + gr. 4 – gr. 5.

c) in Form 721 information lines have been added (the results of the form itself are not affected).

line ^ = string 337 from Balance

line 483 = string 336 from Balance(difference between balances at the end of the period and at the beginning of the year).

— Form 387, Form 779, “Income and Expenses 2” filled in manually.

a) in form 387 V first section The amounts for the corresponding lines are filled in only according to KFO 4 and 5(in total). In second- By to all KFO (2+4+5).

b) shape 779 is filled out for each KFO separately.

c) in the form “ Income and Expenses 2» information about cash income and expenses (KFO 2) according to the established lines.

— Cost Analysis . Filling procedure:

A) balances at the beginning of the year- By KFO 2 and 4 are entered manually, By KFO 5 are calculated from Balance(except for 303.00 and 304.00 accounts).

b) cash execution– calculated from forms 737 C (general for KFO) in the context of each KEC.

V) actual income- get carried away manually.

G) actual expenses- By KFO 2 and 4 are entered manually(I have an opportunity unloading from 1C), By KFO 5 are calculated from Form 721.

d) balances at the end of the period – « debtor and creditor» are calculated from Form 769 (general for KFO) respectively.

e) deviations- must be equal zero and are calculated in the following way:

balances at the beginning of the year + cash execution + actual. income is a fact. expenses - balances at the end of the period

— Form 738 . Filling procedure:

a) (gr. 4) and Fulfilled financial obligations(gr. 9) are calculated from forms 737 C (general for KFO) respectively Planned appointments approved(gr. 4) and (gr. 9).

b) Accepted Liabilities(amounts under agreements) and accepted ^ (the procedure for accepting monetary obligations can be found in the letter of the Ministry of Finance No. 02-06-07\552) – to be filled out manually.

V) gr. 6 = gr. 5 – gr. 4

gr. 8 = gr. 7 – gr. 4

gr. 10 = gr. 5 – gr. 9

gr. eleven = gr. 7 – gr. 9(according to the above letter, column 11 is not equal to accounts payable)

— Form 782 . Completely calculated from Form 737 (by individual financial institution) And Form 737 C (general for the KFO). For correct calculation Forms 782 recount needed Form 737 (by individual financial institution) And Form 737 C (general for the KFO).

— Reports are uploaded by KEC details from 1C:BSU.

— Reports “Cash, Facts, Costs C” (general for KFO) are summarized from forms “Cash, Facts, Costs” (in terms of individual financial information)

A separate database has been created for these analytical reports

^
Check control ratios can be run as for all reports at once, and for each report in particular.

a) to run control ratios on all reports need to be in list of reports and press the button " Data checking»

b) check if necessary one a certain report is needed open the report itself and press the button “ Data checking»

In this case they will start only those control ratios, in which your chosen one participates report.

a) without detailed decoding

- V name of the CS is indicated by itself equality(what forms will participate in the CC).

— below(under the name) are displayed amounts with each of sides of equality with address lines.

b) detailed transcript

Groups ^

Below are main CS

Form 737 = FHD Plan

Data KS compare Forms 737 gr. 4 « Planned appointments» (amounts unloaded from 1C:BSU) with reports " FHD plan» (amounts unloaded from DO)

— Form 737 C (general for the KFO) = FHD Plan C (general for KFO). Amounts are compared in terms of KEC

— Form 737 (by individual financial institution) = FHD plan (in the context of individual financial institutions). Final amounts are compared for each individual financial institution

Form 737 = Treasury Certificate

Data KS compare Forms 737 gr. 9 « Total planned appointments completed» (amounts unloaded from 1C:BSU) with reports " Treasury certificate» (amounts unloaded from DO)

— Form 737 C (general for the KFO) = Treasury certificate (general for KFO). Amounts are compared in terms of KEC

— Form 737 (by individual financial institution) = Treasury certificate (by individual financial institution). Final amounts are compared for each IFI.

Balance 730 = Form 769 (Accounts Receivable and Payable)

Data KS compare Balance 730(balances at the end of the period) from Form 769 (general for KFO) for each account(sub-account) separately.(769 Debit– 205.ХХ, 206.ХХ, 208.ХХ, 209.ХХ. 769 Credit– 302.ХХ, 303.ХХ, 304.03)

Balance 730 = Form 721, 721 = 721, 730 = 730

In this group KS check basic reporting forms:

— Are being verified ASSETS With PASSIVE Balance 730 (How on Start year and on end period).

— Being checked internal KS Forms 721: page 300 (p. 310 + 380 ) = page 301 (p. 010 — 150 ) – p. 302 .

After as internal terms of each forms, speed should be compared for each form: Balance 730(difference between remainders) = Form 721(difference between admission and departure)

Balance 730 = Form 768

Data KS compare balances at the beginning of the year and balances at the end of the period Balance 730 With Form 768 (according to KFO 2+4) for each account(sub-account) separately.

Form 768 = Form 721

Data KS compare Form 768 (receipts minus disposals) By 101.XX And 105.XX accounts , With Form 721(Net receipt OS And MOH respectively).

Cost Analysis

Data KS check deviations for each KEC, which should be equal Zero. Calculation method deviations see above (section “Working with reports”)

General requirements for budget reporting

The main document containing the requirements for filling out financial reporting forms and submitting them to regulatory authorities by budgetary and autonomous institutions is the corresponding instruction approved by Order of the Ministry of Finance dated March 25, 2011 No. 33n.

State employees prepare financial statements quarterly as of 01.04, 01.07, 01.10 and for the year as of 01.01 and submit them to the higher state founding body. It is possible to submit both on paper and electronically. The reporting submission date is determined by the receiving authority.

Form 723 (or 0503723) was included in the list of reports listed in clause 12 of instruction No. 33n only in 2016 and was submitted for the first time with reporting as of 07/01/2016 (clause 2 of the letter of the Ministry of Finance and the Federal Treasury dated 03/17/2016 No. 02 -07-07/15237, 07-04-05/02-178).

You will find information on how public sector employees should report to the tax service in the article “The procedure for submitting budget reports to the tax office for 2017-2018” .

Reflection of cash flows in accounting accounts

Form 0503723, which is a statement of cash flows (CSF), provides the user with information about how an institution manages its finances. From it you can see the main items of inflow and outflow of the institution's cash flow, which provides grounds for adjusting cash flow management methods. For public sector employees, it is not always relevant to compare profits and the availability of money, however, inspection bodies and other users of reporting can compare the spending of money of similar institutions and identify whether any of them are unreasonable, or find ways to save and redirect flows for other purposes.

In order to correctly fill out the ODDS, complete analytical information is required. For this purpose, off-balance sheet accounts 17 “Receipts of DS to the accounts of the institution”, 18 “Disposals of DS from the accounts of the institution” are used. They are additional to balance sheet accounts 020100000 “Institutional DS” and 021003000 “Settlements with a financial authority for cash DS”. They reflect transactions on all accounts of the institution - bank and personal, which are opened by the financial authority, the movement of cash, as well as money issued from the budget. Analytics is carried out using KOSGU codes. The list of these codes can be found in Appendix 4 of the Instructions on the procedure for applying budget classification, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.

Entries on off-balance sheet accounts are made according to a simple scheme - only debit or only credit. Account 17 records the receipt of DS or the return of these receipts. Receipts are recorded in the debit of the account, returns are also recorded in debit, but with a minus sign. Disposal is shown on the credit of account 18, and the restoration of DS is shown on the credit with a minus sign.

Read about the rules on which accounting in budgetary institutions is based in the material “Rules for accounting in budgetary organizations” .

Example

For conducting an educational seminar of a narrow focus, a DS was received from the customer in the amount of 150,000 rubles to the account of the budgetary institution. For the seminar, booklets with information on the topic were ordered, which cost 10,000 rubles. The institution paid for them upon receipt.

Description			Amount, rub.
Received DS from the seminar	020121510 “Receipts of the institution’s DS to accounts in a credit institution”	020531660 “Reducing accounts receivable for income from the provision of paid work and services”
Received DS from the seminar	17 “Receipts of DS to the institution’s accounts”
Brochures paid to supplier	030226730 “Increase in accounts payable for other works and services”	020121610 “Disposal of institution’s DS from accounts in a credit institution”
Brochures paid to supplier		18 “Disposal of DS from the institution’s accounts”

Features of filling out form 0503723

The report on form 0503723 consists of 4 sections:

receipts;
disposals;
change in fund balances;
analytical information on disposals.

ODDS for budgetary and autonomous organizations is similar to ODDS for non-governmental organizations in that DS flows are considered by type of activity: current, investment, financial. Also, income and expenses must be shown minus returns. For the convenience of filling out Form 723, an institution can introduce additional analytics on accounts 17, 18, since the report should disclose more detailed information than for KOSGU codes.

To fill out the 1st part of the ODDS, information on account 17 is used. Positive DS flows are deciphered according to the following types.

Type of receipt	ODDS line number	KOSGU code
Current Operations
Property income:		120 (full amount according to code)
interest received
dividends
Income from the provision of paid services (work):		130 (full amount according to code)
subsidies for the implementation of state (municipal) tasks
from reimbursement of institution costs
Proceeds from forced seizure		140 (full amount according to code)
Free receipts from budgets
Gratuitous receipts from supranational organizations and foreign governments		152 (full amount according to code)
Free receipts from international financial organizations		153 (full amount according to code)
Other income:		180 (full amount according to code)
subsidies other than those indicated by code 130

donations
other gratuitous receipts
Investment activities
Proceeds from the sale of non-financial assets:	140 (141 + 142 + 143 + 144)
fixed assets
intangible assets
non-produced assets
inventories
Financial activities
Proceeds from the sale of financial assets:	160 (161 + 162 + 163 + 164)
from the sale of securities, except shares
from the sale of shares and other forms of participation in capital
from repayment of loans and credits
with other financial assets
Proceeds from borrowings:
to attract borrowings in rubles.

To fill out the disposal section, information on account 18 is used. Negative DS flows are deciphered according to the following types:

Type of disposal	ODDS line number	KOSGU code
Current Operations
Disposals for wages and accruals for wage payments:	230 (231 + 232 + 233)
wage
other payments
accruals for wage payments
Disposals for the acquisition of works and services:	240 (241 + 242 + 243 + 244 + 245 + 246)
communication services
transport services
public utilities
rent for use of property
works, property maintenance services
other works, services
Disposals for servicing debt obligations:
attracted borrowings in rubles.
Disposals through gratuitous transfers to organizations:
through transfers to state and municipal organizations	261, not filled in
through transfers to organizations, with the exception of state and municipal organizations
Disposals through gratuitous transfers to budgets and international organizations:
through transfers to supranational organizations and foreign governments
through transfers to international organizations
Social security disposals
through social assistance benefits to the population
through pensions and benefits paid by government sector organizations
Disposals from asset transactions:
due to extraordinary expenses on transactions with assets
Disposals for other expenses
by paying taxes and fees
Investment activities
Disposals for the acquisition of non-financial assets:	320 (321 + 322 + 323 + 324)
fixed assets
intangible assets
non-produced assets
inventories
Financial activities
Disposals from transactions with financial assets:	340 (341 + 342 + 343 + 344)
for the acquisition of securities, except for shares and other forms of participation in capital
for the acquisition of shares and other forms of participation in capital
on provision of borrowings
with other financial assets
Disposals to pay off state (municipal) debt:
to repay borrowings in rubles.
Other disposals

The 3rd section shows how the value of the VA has changed - towards an increase or decrease, as well as the impact of recalculating the VA in foreign currency on their value.

Section 4 is intended for a detailed breakdown of disposals for current and investment activities according to budget classification codes.

Results

Form 0503723 of budget reporting is quarterly. To fill it out, the accountant must conduct detailed analytics on off-balance sheet accounts 17 and 18, opened in addition to the DS accounting accounts.

Since 2016, many forms of accounting reporting of state (municipal) budgetary and autonomous institutions must be formed according to new forms and new rules. In this article, 1C methodologists talk about the formation of financial statements in the 1C: Public Institution Accounting program.

Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n introduced changes to the forms and procedure for preparing financial statements of state (municipal) budgetary and autonomous institutions, approved by Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, hereinafter referred to as Order No. 33n, which must be applied when preparing reports for 2016

The joint letter of the Ministry of Finance of Russia and the Federal Treasury dated March 17, 2016 No. 02-07-07/15237 and 07-04-05/02-178, hereinafter referred to as the Letter, provided clarifications on the preparation and presentation of monthly and quarterly reports of state budgetary and autonomous institutions by the main administrators of federal budget funds in 2016.

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

In accordance with Order No. 33n and the specified Letter, the following forms are included in the set of regulated quarterly reporting for 2016:

Features of the formation of regulated reports in 2016
Report f. 0503737

To prepare the Report f. 05037377 in 2016, the regulated report "" should be used.

Report f. 0503737 is formed in the manner established by Instruction No. 33n.

According to paragraph 36 of Instruction No. 33n in the Report, plan execution indicators are reflected on the basis of analytical data from the accounting records of the institution in the context of analytical codes according to the corresponding codes (structural components of codes) of the budget classification corresponding to the type of receipts (income, other receipts, including from borrowings (sources financing the deficit of the institution's funds) (hereinafter referred to as receipts), type of disposals (expenses, other payments, including repayment of borrowings) (hereinafter referred to as disposals), respectively, by sections of the Report (f. 0503737):

Section 1. Income of the institution;
Section 2. Establishment expenses;
Section 3. Sources of financing the institution's funds deficit.
Section 4. Information on refunds of balances of subsidies and expenses of previous years.

Clause 4.1 of the Letter clarified that the formation of indicators of the Report f. 0503737 by report lines is carried out indicating:

in section 1 - the code of the analytical group of the subtype of budget income (categories from 18 to 20 of the budget income classification code),
in section 2 - expense type code (digits 18 to 20 of the budget expense classification code),
in section 3 - the code of the analytical group of the type of sources of financing budget deficits (categories from 18 to 20 of the code of classification of sources of financing the budget deficit)

in accordance with the attached example of the indicator structure. In this case, rows for which there are no indicators are not generated in the report. The indicators for line 950 by analytics codes in 2016 are not detailed.

In gr. 3 (Analytics code) in sections of the regulated report " F. 0503737, Report on the implementation of the FHD plan (valid from 01/01/2016)» the corresponding analytics codes are indicated.

Important. If the numbers of the institution’s Working Chart of Accounts use CPS of the “Custom” type, automatic filling out of the form is impossible.

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

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

Important. When forming section 1 by type of financial support (activity) of the institution (KFO) 4 - subsidies for the implementation of state (municipal) tasks, one should take into account the changes made by paragraph 1.4 of the order of the Ministry of Finance of Russia dated February 16, 2016 No. 9n to paragraph 4.1.1 "Analytical group of the subtype budget revenues" of Section II of the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, according to which, since 2016, the income of state (municipal) institutions from receipts of subsidies for the financial support of their state (municipal) assignment are reflected under Article 130 “Income from the provision of paid services (work)” of the analytical group of the subtype of income of the income classification budgets.

In accordance with paragraph 39 of Instruction No. 33n as amended. Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n for lines that do not contain data in column 4 (in the absence of planned assignments), and (or) when fulfilled in excess of planned indicators, column 10 “Planned assignments not fulfilled” is not filled in.

Line 591 of Section 3 “Sources of financing the institution’s funds deficit” reflects the turnover with account 210.05 in terms of receipt of funds from the return of amounts of previously transferred cash security for government contracts and other collateral payments, as well as returns of receivables for expenses of previous years, recorded as the debit of the account 17 by codes of types of expenses (according to paragraph 365 of Instruction No. 157n as amended by Order of the Ministry of Finance of Russia dated March 01, 2016 No. 16n, account 17 “Receipts of funds to the accounts of an institution” is used, inter alia, for institutions to record operations for the return of receivables for past expenses years).

Line 592 reflects the turnover with account 210.05 in terms of the transfer of security for government contracts and other collateral payments, as well as the turnover for the return of balances of subsidies from previous years, recorded under the credit of account 18 under the items of the analytical group of the income subtype. The indicator of line 592 is formed with a minus, otherwise the balance of the form will not converge.

According to paragraph 44 of Instruction No. 33n, line 910 reflects returns of the balances of subsidies from previous years reflected in line 592.

It should be noted that the draft control ratios for form 0503737, published on the website of the Federal Treasury, for section 4 of the Report f. 0503737 only positive values of indicators are provided. If necessary, after auto-filling the report, you can remove the minus sign in line 910.

In line 950, in accordance with paragraph 44, the amount of return of receivables from previous years is formed (restoration of cash expenses of previous years), reflected on line 591.

According to the Letter, the indicators of line 950 for analytics codes in 2016 are not detailed.

The form template 0503737 (attached to the Letter of the Ministry of Finance of Russia and the Federal Treasury dated March 17, 2016 No. 02-07-07/15237 and 07-04-05/02-178 is an example of the structure of indicators) provides certain analytics codes in gr. 3 by sections of the form, as well as additional line codes in gr. 2 sections 1.

When auto-filling according to accounting data using a standard Filling Rule " Rule 737 (2016)"in sections 1 and 2 of the Report (form 0503737) lines are formed according to detailed Analytics codes for which account turnover occurred. When filling out the Report f. 0503737 You should also enter data manually only for detailed analytics codes.

Important. Before generating a report, you should check the analytics codes used by the institution according to the Comparative Table of Correspondence between types of expenses for the classification of budget expenses and articles (sub-items) for the classification of operations of the general government sector related to expenses and used by budgetary and autonomous institutions."

Grouping of indicators by grouping analytics codes and numbering of lines according to the template is carried out when creating an additional printed form (item “ 0503737 (according to FC letter)» button menu « Seal") and when downloading a report in Federal Treasury formats.

By default, a printed form is generated in accordance with the appendix to the Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n as amended on December 17, 2015.

Report f. 0503738

To prepare the Report f. 0503738 in 2016, the regulated report " F. 0503738, Report on obligations (valid from 01/01/2016)».

Analytics codes in column 3 (Code of the type of expenses (disposals) of sections 1-2 of the Report f. 0503738 are indicated in the same way as in.

Sections of the Report f. 0503738 are formed as in 2015.

In the new line 911 of section 3 “Liabilities of financial years following the current (reporting) financial year” in columns 5, 6, 10 the turnover of account 502 99 “Deferred liabilities” is reflected.

Report f. 0503723

To generate a new form of the Institution’s Cash Flow Report (form. 0503723 ) a regulated report is applied " F. 0503723, Statement of cash flows of the institution».

According to Instruction No. 33n, form 0503723 is quarterly.

In accordance with the Letter Report f. 0503723 is formed and submitted to the MOU FC, starting with reporting as of 07/01/2016.

When autofilling using credentials using standard rules ( Rule 723) Report f. 0503723 is formed in the manner established by paragraphs 55.1 - 55.3 of Instruction No. 33n.

Section 1 is formed in the context of KOSGU codes for the turnover of off-balance sheet accounts 17.01, 17.03, 17.06, 17.07, 17.30, 17.34 (KPS of the type “KDB” and “KIF”).

Section 2 is formed in the context of KOSGU codes for the turnover of off-balance sheet accounts 18.01, 18.03, 18.06, 18.07, 18.30, 18.34 (KPS of the type “KRB” and “KIF”).

According to the Letter, presentation of the Report f. 0503723 in MOU FC is carried out without including indicators on lines 165, 182, 234, 247, 263, 302, 303, 304, 345, 352, 361, 362, 363. Therefore, the current Filling Rules " Rule 723"There is no provision for auto-completion of lines 165, 182, 234, 247, 263, 302, 303, 304, 345, 352, 361, 362, 363 of the Report f. 0503723.

Also, lines 041, 042, 052, 122, 123, 124 are not filled in. After automatic completion, these lines can be filled in manually.

When generating the report for 2016 in column 5 Section 1 "Receipts", Section 2 "Disposals" and Section 3 "Changes in Fund Balances" indicators cash flows for the same period last year are not formed, since clause 55.2 applies starting from the annual reporting for 2017 (according to clause 2 of Order of the Ministry of Finance of Russia dated December 17, 2015 No. 199n).

According to the Letter, columns 5 and 6 of section 4 are not filled out.

According to paragraph 51.1 of Instruction No. 33n in section 4“Analytical information on disposals” is reflected information in terms of disposals for current operations and investment operations, detailed by analytical codes of the budget classification.

In the Report form f. 0503723 section 4 is detailed by type of expense, in accordance with this, when auto-filling with standard Rules in column 1 of section 4 of the Report f. 0503723 as the name of the line indicator, the name of the type of expense specified in column 4 is formed.

Instruction No. 33n provides for the formation of a Report f. 0503723 for all KFOs. Rule 723 It is possible to fill out the Report f. 0503723 with selection according to the KFO (clause “ Customize padding» button menu « Fill»).

Information f. 0503769

To compile information on the institution’s receivables and payables (f. 0503169), the regulated report “ F. 0503769, Information on receivables and payables of the institution (valid from 01/01/2016)", hereinafter - Report f. 0503769.

Instruction No. 33n provides for an indication in column 1 of the Information f. 0503169 numbers of the corresponding analytical accounts,

for which as of the reporting date the balances of settlements on receivables are reflected - account 020500000 "Settlements for income", account 020600000 "Settlements for advances issued", account 020800000 "Settlements with accountable persons", account 020900000 "Settlements for damage and other income", account 021010000 “Calculations for tax deductions for VAT”, account 021005000 “Settlements with other debtors”, account 030300000 “Calculations for payments to budgets”;

for which as of the reporting date the balances of settlements on accounts payable are reflected - account 030200000 "Settlements for accepted obligations", account 030300000 "Settlements for payments to budgets", account 030402000 "Settlements with depositors", 030403000 "Settlements for deductions from wage payments" , 030404000 "Internal departmental settlements", 020500000 "Calculations for income", account 020800000 "Settlements with accountable persons", account 020900000 "Settlements for damage and other income", account 330401000 "Funds at temporary disposal".

According to clause 4.4 of the Letter of Information f. 0503769 are compiled with zeros in 1-17 digits of the accounting account number.

For autofill Report f. 0503769 Two standard rules are supplied: Rule 769 (2016) and Rule 769 (2016) - according to BC code.

Rule 769 (2016) used to fill Report f. 0503769 by account codes - in accordance with clause 4.4 of the Letter. When autofilling Report f. 0503769 standard rule Rule 769 (2016) Report f. 0503769 are being formed codes analytical accounting accounts (9 characters) in accordance with paragraph 21 of the Instructions for the application of the Unified Chart of Accounts No. 157n.

used to fill Report f. 0503769 by account numbers. When autofilling Report f. 0503769 standard rule Rule 769 (2016) - according to BC code in column 1 "Budget accounting account number (code)" Report f. 0503769 are being formed numbers accounts (26 characters) depending on the setting of the filling parameter " Fill in the full bookmaker code":

Fill in the full bookmaker code" = "No"Digits 15-17 are filled KPS(for KPS type "KRB" - expense type code, for KPS "KDB" and "KIF" - analytical group). Default mode.
When setting the padding option " Fill in the full bookmaker code" = "Yes"Digits 1-17 are formed KPS.

The generation of account numbers indicating zeros in 1-17 digits of the accounting account number, as well as the generation of subtotals for synthetic accounts (account codes) is carried out in printed form and when uploading the report in Federal Treasury formats.

According to paragraph 69 of Instruction No. 33n in column 1 of section 2 “Analytical information on overdue debts” of the Information f. 0503769 indicates the numbers of the corresponding analytical accounts of the account for which the balances are reflected in column 11 of section 1.

The letter clarified that section 2 of the Information f. 0503769 is filled in by accounting account codes.

Standard Rules for auto-filling the Report f. 0503769 take into account additional requirements established by the Letter:

Indicators columns 5 - 8 of section 1 Information f. 0503169 are formed starting from reporting as of 07/01/2016.
Indicators columns 5 - 8 of section 2 of the Information f. 0503169 in 2016 are not filled out.

If it is necessary to fill in the specified columns, you can set the appropriate settings for the formation of the Report f. 0503769 (item " Customize padding» button menu « Fill"), as shown in Fig. below.

In section 1 of the Information f. 0503769 settlements are divided into monetary and non-monetary.

According to paragraph 69 of Instruction No. 33n for the purpose of creating the Appendix (form 0503769) under cash payments refers to transactions involving cash settlements reflected in correspondence with the corresponding accounts of analytical accounting of accounts 0 20 111 000, 0 201 21 000, 0 201 23 000, 0 201 26 000, 0 201 27 000, 0 201 34 000, under non-monetary- settlement transactions in the form of offset (offset of overpayment of some types of payments against other types of payments, advance payments, obligations, subsidies, subventions, other interbudgetary transfers), reflected in correspondence with the corresponding accounts of analytical accounting of accounts 0 205 00 000, 0 206 00 000, 0 208 00 000, 0 209 00 000, 0 302 00 000, 0 303 00 000, 0 304 06 000).

When autofilling the graph. 6, 8 of section 1 of the Report f. 0503769 standard rules take into account the changes that are planned to be made to this provision according to the draft published on the website of the Ministry of Finance of Russia: non-cash settlements also mean operations to form the value of non-financial and financial assets, increase (decrease) the financial result, reflected in correspondence with the corresponding analytical accounts account accounting 0 105 00 000, 0 106 00 000, 0 107 00 000, 0 108 00 000, 0 109 00 000, 0 204 00 000, 0 215 00 000.0 401 00 000.” Also, when filling out columns 5, 7, the turnover with the account 0 210 03 000 is taken into account in terms of transactions with debit cards for accountable funds.

In the current version of the Report Auto-Complete Rules, filling out columns 12-14 of Section 1 is not provided. Data from the last financial year can be indicated in columns 12-14 of section 1 after auto-filling the report in any line for a given account code.

Auto-filling of section 3 “Analytical information on the movement of overdue receivables and payables” is not provided, since this information cannot be reflected in the accounting accounts.

Features of filling out the Report f. 0503769 are given in the Help to the Rules (item “ reference Information» button menu « Fill»).

Information f. 0503779

To compile Information f. 0503779 should apply the regulated report " F. 0503779, Cash balances» - further - Report f. 0503779.

When filling out the standard Rules in accordance with clause 4.3 of the Letter, submission of Information f. 0503779 in MOU FC is carried out indicating the bank account numbers in column 1 of section 1 “Accounts with credit institutions”. The account indicator 0 210 03 000 is reflected in section 1 of the Information (f. 0503779). For accounts reflected in section 2 “Accounts with a financial authority”, as well as for account 0 210 03 000 reflected in section 1, column 1 is not filled in.

If it is necessary to indicate account numbers, in the report completion settings (item " Customize padding» button menu « Fill") for the option " No bills"should be installed" No».

Information f. 0503295

To compile Information f. 0503295 should apply the regulated report " F. 0503295, Information on the execution of court decisions on the monetary obligations of the institution».

Auto-filling of the report is not provided.