Similarly, the amounts written off from the balance sheet in connection with the suspension are processed, in accordance with the law. Russian Federation, preliminary investigation, criminal case or enforcement.

But the compensation for the damage caused to the institution is reflected in the credit of account 209 00 000 and the debit of account 201 00 000 “Cash of the institution”, 210 02 000 “Settlements with the financial authority on budget revenues”.

The amounts written off from the balance due to the failure to identify the perpetrators, with their clarification by court decisions, as well as in connection with compensation for damage by the perpetrators in kind, are accounted for in the credit of account 209 00 000 and the debit of account 401 10 172.

The shortfall is due to regrading or wastage

In some cases, as an exception, mutual offset of surpluses and shortages as a result of sorting is allowed.

Therefore, if during the inventory both surpluses and shortages of valuables are simultaneously detected, then it is necessary to check whether it is possible in this particular case to offset the surpluses by shortages.

Mutual offset of surpluses and shortages as a result of sorting can be carried out for the same audited period, with the same audited person, in relation to commodity material assets of the same name and in identical quantities.

The final decision on the offset is made by the head of the institution.

If it is impossible to carry out a regrading offset, or if, for example, no surplus is found, but only a shortage is found, the inventory commission checks for natural wastage.

Attrition rates are developed and approved by the Ministry of Economic Development and Trade of the Russian Federation in accordance with the requirements of the order of this department dated March 31, 2003 No. 95 “On Approval of Methodological Recommendations for the Development of Attrition Rates”. So, for example, when inventorying food products, the norms provided for by the order of the Ministry of Economic Development and Trade of the Russian Federation dated September 7, 2007 No. 304 “On approval of the norms of natural loss of food products in the field of trade and public catering” are applied.

Please note: it is possible to apply the norms of natural loss only if a shortage is actually detected during the inventory.

The amount of shortage within and above the norms of natural loss should be reflected in the Statement of discrepancies based on the results of the inventory (f. 0504092). Its form is given in the order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n “On approval of forms of primary accounting documents and registers accounting... and guidelines for their application.

For clarity, consider a specific situation.

Example

During the inventory educational institution found a shortage of food for a total of 800 rubles. (including 50 rubles - within the norms of natural attrition, 750 rubles - in excess of the norms of natural attrition). The market value of those foodstuffs that are related to shortages in excess of the norms of natural loss amounted to 770 rubles. This amount is collected from the financially responsible person.

The following entries were made in accounting:

Contents of operation	Debit	Credit	Amount, rub.
Written off inventories within the limits of natural loss	1 401 20 272 "Expenditure of inventories"	1 105 32 440 "Decrease in the cost of food - other movable property of the institution"	50
Written off inventories in excess of the norms of natural loss	1 401 10 172	1 105 32 440 "Reducing the cost of food - other movable property of the institution"	750
Debts accrued for identified shortages at the expense of the perpetrators	1 209 74 560 “Increase in accounts receivable for damage to inventories”	1 401 10 17 "Income from operations with assets"	770

Thus, the amount attributed to the guilty person is determined by the market value minus the shortage within the limits of natural loss.

Damage recovery methods

If the guilty employee agrees to voluntarily compensate for the damage or if the amount of damage does not exceed the average monthly salary of the employee, it is permissible to recover without going to court. The basis may be an order or order of the head of the institution. In other cases, the recovery is made through the court. In this case, compensation for damage with installment payment is allowed (by agreement of the parties). In this case, the employee submits a written obligation to compensate for damage, indicating specific payment terms. If a person leaves before fulfilling his obligation to voluntarily compensate for damage and at the same time refuses to further compensate for the specified damage, then the outstanding debt is also collected in court.

The procedure for recovering the amount of the shortfall from the guilty person on the basis of an order (instruction) of the head of the institution is established by internal documents of the budgetary institution or the main manager (manager).

The method for determining the current market value on the day the damage is discovered must be prescribed by local regulations of the state (municipal) institution.

Example normative act- Order of the Board of the Pension Fund of the Russian Federation of December 27, 2007 No. 273r “On Approval of Methodological Recommendations for Budget Accounting”. This document stipulates that the current market value of the property is determined according to the media (from the Internet, newspapers, advertising catalogs), statistical bodies, manufacturers.

Documents that are the justification for the selected market value must be attached to the primary documents.

Example

Let's use the conditions of example 1. But suppose that the guilty person contributed the amount of food shortage at the market value of 770 rubles.

So, if a specific culprit of the shortage is established, it is necessary not only to write off the shortage, but also to reflect the recovery of damages. The lines will be like this:

Contents of operation	Debit	Credit	Amount, rub.
The amount of compensation for material damage received by the cash desk is reflected (at market value)	1 201 ZD 510 "Receipts of funds to the cash desk of the institution"	1,209 74,660 “Reduction of accounts receivable for damage to inventories”	770
Restored cash expenditures for budgetary activities		1 201 34 610 “Disposal of funds from the cash desk of the institution”	770
The amount of compensation for material damage was transferred to the budget income (in the context of the types of KOSGU, for which a shortage was identified)	1 210 02 440 "Settlements with financial authorities on budget revenues from the disposal of inventories"	1 210 03 560 “Increase in accounts receivable from operations with a financial authority in cash”	770

It happens that the guilty person contributes to the budget revenue by bank transfer the amount of the shortfall on the basis of a notice of transfer.

Example

During the inventory, a shortage of food for a total of 800 rubles was discovered. (including 50 rubles - within the norms of natural attrition, 750 rubles - in excess of the norms of natural attrition).

The market value of these products, which are related to shortages in excess of the norms of natural loss, is the amount of 770 rubles.

To cover the shortfall, the guilty person contributed the amount directly to the budget revenue. In this case, this transaction will be reflected in accounting as follows:

Let's consider another situation with an example.

Example

During the inventory at the warehouse of the school, a shortage of assets totaling 800 rubles was revealed. (including 50 rubles - within the norms of natural attrition, 750 rubles - in excess of the norms of natural attrition). Part of the shortfall was written off as losses within the framework of natural attrition (based on their market value - 770 rubles). The rest of the shortage, the worker, who was found guilty, agreed to repay himself. It was decided to withhold amounts from his salary. Recorded in the ledger:

Contents of operation	Debit	Credit	Amount, rub.
Reflected the deduction from the employee's salary of amounts accrued in compensation for material damage caused	1 302 11 830 "Decrease accounts payable on wages"	1 304 03 730 "Increase in accounts payable on deductions from wage payments"	770
The amount of deductions made from wages was set off against the repayment of the debt of the guilty person	1 304 03 830 "Reduction of accounts payable on deductions from payroll payments"	1 209 74 660 "Reduction of accounts receivable for damage to inventories"	770
The amounts deducted from the employee's wages were transferred to the budget revenue as compensation for material damage	1 210 02 440 “Settlements with financial authorities on budget revenues from the disposal of inventories”	1 304 05 211 "Settlements on payments from the budget with the financial authority for wages"	770

Please note: The Labor Code of the Russian Federation also allows such an option that the employee, in agreement with the employer, transfers not money, but other property to pay off the shortage. In this case, it is necessary to capitalize the property received from the guilty person, and at the same time write off the debt repaid by him (the operation is not specified in the Instructions for the use of the Unified Chart of Accounts. However, entries are defined for the acceptance of assets received in kind for accounting when compensating for damage).

The amounts of compensation for damage in kind are reflected in the debit of account 401 10 172 “Income from operations with assets”.

By order of the Ministry of Finance of the Russian Federation dated December 27, 2017 No. 255n (hereinafter - Order No. 255n), new codes were introduced into the classification of operations in the general government sector. They should be applied from the beginning of 2018. In this regard, it is necessary to introduce new accounts of analytical accounting into the working chart of accounts, corresponding to the newly introduced codes of KOSGU. In the article, we will consider the procedure for accounting for income settlements of budgetary and autonomous sports institutions based on Order No. 255n and draft amendments to instructions No. 174n, 183n (posted on the website www.regulation.gov.ru).

The following synthetic accounts are used in the accounting of state (municipal) institutions for income calculations:

0 205 00 000 "Income calculations" - it reflects the amount of income (receipts) accrued by the institution at the time of the appearance of claims against their payers arising by virtue of contracts, agreements (including the amount of advance payment received from payers), as well as when performance by the institution of the functions assigned to it in accordance with the legislation of the Russian Federation;
0 209 00 000 "Calculations for damage and other income" - it is designed to account for calculations on the amounts of identified shortages, theft, damage Money and other valuables, other amounts of damage caused to the property of the institution, subject to compensation by the guilty persons in the manner established by the legislation of the Russian Federation, according to the amounts of advance payment not returned by the counterparty in the event of termination of contracts (other agreements), including by a court decision, according to the amounts of debt of accountable persons not returned in a timely manner (not withheld from wages), for the amount of debt for unworked vacation days upon dismissal of the employee before the end of the working year in which he already received annual paid leave, for the amount of overpaid payments, for the amount of forced withdrawal, in including when indemnifying for damage in accordance with the legislation of the Russian Federation, in the event of insured events, for the amount of damage caused as a result of the action (inaction) of the organization's officials, as well as for the amount of compensation for expenses incurred by institutions in connection with the implementation of the requirements established by the legislation of the Russian Federation.

Accounting for income settlements on account 205,00,000

Before the start of the Order No. 255n, the synthetic account 0.205.00.000 included the following analytical accounts:

0 205 20 000 "Calculations on income from property" (code 120 KOSGU);
0 205 30 000 "Calculations on income from the provision of paid work, services" (code 130 KOSGU);
0 205 40 000 "Calculations on the amounts of forced withdrawal" (code 140 KOSGU);
0 205 50 000 “Calculations on budget revenues” (for the relevant analytical accounts) (code 150 KOSGU);
0 205 70 000 “Calculations on income from operations with assets” (on the relevant analytical accounts) (code 170 KOSGU);
0 205 80 000 "Calculations on other income" (code 180 KOSGU).

With the entry into force of Order No. 255n, codes 120, 130, 140, 180 of KOSGU became grouping codes and now include a number of new sub-articles of KOSGU.

	Account number and name (taking into account draft orders of the Ministry of Finance on amendments to instructions No. 174n, 183n)
Income of institutions from property
121 Income of institutions from operating leases	0 205 21 000 “Settlements with payers of operating lease income”
122 "Income of budgetary institutions from financial lease"	0 205 22 000 "Calculations on income from financial lease"
124 "Interest on deposits, cash balances"	0205,24,000 "Calculations on income from interest on deposits, cash balances"
129 "Other income of institutions from property"	0205,29,000 "Calculations on other income from property"
Income of budgetary institutions from the provision of paid services (works), cost compensation
131 "Income from the provision of paid services (works)"	0 205 31 000 "Settlements with payers on income from the provision of paid services (works)"
135 "Income of budgetary institutions on conditional lease payments"	0 205 35 000 "Calculations on conditional lease payments"
Other income
183 "Income from a grant for other purposes"	0 205 83 000 "Calculations on subsidies for other purposes"
184 "Income from a subsidy for capital investments"	0 205 84 000 "Calculations on subsidies for capital investments"
189 "Other income"	0 205 89 000 "Calculations on other income"

To account 0 205 00 000 in the structure of the working chart of accounts (in the 15th - 17th digits of the account), the corresponding codes of the subtype of income are applied in accordance with subsection. 4.1 classification of budget revenues.

The most common operations for the accrual and receipt of income in budgetary and autonomous sports institutions are shown in the table.



Accrued income in the amount of the subsidy provided for the implementation of the state (municipal) task	4 205 31 560 (000)	4 401 10 131
Accrued deferred income in the form of subsidies for the implementation of the state (municipal) task under agreements on the provision of subsidies (grants) in the next financial year (years following the reporting one)	4 205 31 560 (000)	0 401 40 131
Accrued income on the subsidy provided to the institution for other purposes in the amount of expenses confirmed by the report (base - accounting statement (f. 0504833))	5 205 83 560 (000)	5 401 10 183
Accrued income on budget investments provided in the manner prescribed by the legislation of the Russian Federation in the amount confirmed by the report	6 205 84 560 (000)	6 401 10 184
Accrued income from the operating lease of property transferred to tenants in accordance with the concluded agreements	2 205 21 560 (000)	2 401 10 121
Accrued income for work performed, services rendered, goods sold (within the types of income-generating activities of the institution provided for by the statutory documents)	2 205 31 560 (000)	2 401 10 131
Accrued to customers (in accordance with long-term contracts) the amount of deferred income for the individual stages of finished products, works, services completed and handed over to them	2 205 31 560 (000)	2 401 40 131
Accrued income from contingent lease payments	0 205 35 560 (000)	0 401 10 135
Other income accrued, including received donations (grants), charitable (gratuitous) transfers	2 205 89 560 (000) 2 205 52 560 (000) 2 205 53 560 (000)	2 401 10 189 2 401 10 152 2 401 10 153

Reflected the receipt of income under the concluded contracts (agreements)	0 201 11 510 (000) 0 201 21 510 (000) 0 201 34 510 (000)	0 205 00 660 (000)
The decrease in settlements with debtors on income is reflected by the termination of the counterclaim by offset	2 302 00 000	2 205 00 660 (000)
Accounts receivable on income recognized in accordance with the legislation of the Russian Federation as uncollectible (not claimed by income creditors) were written off from the balance sheet	0 401 10 173 Off-balance account 04	0 205 00 660 (000)

Thus, income received in the form of a subsidy for the fulfillment of a state (municipal) assignment and from the provision of paid services (works) provided for by the charter of the institution are accounted for in one account under code 131 KOSGU (previously - under code 130 KOSGU); income received under an operating lease is recorded under code 121 KOSGU (previously - under code 120 KOSGU). Accounting for other types of income is now more detailed. Thus, income relating to reimbursement of expenses of an institution under a lease agreement are treated as contingent lease payments and are accounted for separately.

At the same time, it should be noted that the operations of autonomous and budgetary institutions for VAT and corporate income tax are now reflected under the corresponding sub-item of KOSGU (131 “Income from the provision of paid services (works)” or 189 “Other income”) in accordance with the decision of the institution adopted within its accounting policy.

The Autonomous Sports Institution rented out an ice rink for the period of the Olympics from March 1 to March 11. The lease agreement separately provides for a fixed rent - 55,000 rubles. and reimbursement by the tenant of electricity costs based on actual meter readings. At the end of this event, the last expenses amounted to 2,700 rubles.

In order to simplify the example, transactions for the internal movement of leased property and the accrual of income tax are not given.

According to the GHS "Lease", this accounting item is classified as an operating lease.

Accounting based on the acts of services rendered, settlements with the tenant for rent and conditional lease payments are reflected.


Reflected the transfer of the ice rink to the tenant	Off-balance account 25
Accrued future operating lease income (at the time the lease is entered into)	2 205 21 000	2 401 40 121
The recognition of income of the current financial year is reflected (based on the act on the provision of services)	2 401 40 121	2 401 10 121
Conditional lease payments accrued (based on the Act on actual electricity costs)	2 205 35 000	2 401 10 135
Received from the tenant to the personal account of funds in the form of rent payment	2 201 11 000 Off-balance account 17	2 205 31 000
Received cash from the tenant to the personal account in the form of a conditional lease payment	2 201 11 000 Off-balance account 17	2 205 35 000
Reflected the transfer of the ice rink to the institution		Off-balance account 25

* In a conditional assessment.

Accounting for certain types of settlements on account 209,00,000

This synthetic account is used to generate information in monetary terms on the status of settlements on the amount of damage caused to a budgetary or autonomous institution, other income and contains the following groups of accounts:

0 209 30 000 "Calculations for cost compensation";
0 209 40 000 "Calculations for fines, penalties, forfeits, damages";
0 209 70 000 "Calculations for damage to non-financial assets";
0 209 80 000 "Calculations on other income".

Prior to the entry into force of Order No. 255n, analytical accounts were applied only to accounts 0.209.70.000, 0.209.80.000.Now it is necessary to use the new analytics and to accounts 0.209.30.000, 0.209.40.000.

We present in the table the new codes of KOSGU and the corresponding analytical accounts used in the calculations for damage and other income in the activities of budgetary and autonomous sports institutions.

KOSGU code (as amended by Order No. 255n)	Account number and name (taking into account draft orders of the Ministry of Finance on amendments to instructions 174n, 183n)
Cost compensation income
134 "Income from reimbursement of expenses"	0 209 34 000 "Cost compensation calculations"
Fines, penalties, forfeits, damages
141 "Income from penalties for violation of procurement laws"	0 209 41 000 "Calculations on income from penalties for violation of procurement legislation and violation of the terms of contracts (agreements)"
143 "Insurance indemnities"	0 209 43 000 "Calculations on income from insurance claims"
144 "Compensation for damage to property (excluding insurance indemnities)"	0 209 44 000 "Calculations on income from compensation for damage to property (excluding insurance compensation)"
145 "Other income from the amounts of compulsory seizure"	0 209 45 000 "Calculations on income from other amounts of forced withdrawal"
Other income
189 "Other income"	0 209 89 000 "Calculations on other income"*

* Previously, account 0,209,83,000 was used to account for other income.

In the structure of the working chart of accounts, the corresponding income subtype codes are applied to account 0 209 00 000 (in the 15th - 17th digits of the account) in accordance with subsection. 4.1 classification of budget revenues.


Operations for the accrual of income
The amount of the employee’s debt for the overpaid amount of wages (not deducted from wages) is reflected in the event that the employee disputes the grounds and amounts of deductions	0 209 34 560 (000)	0 401 10 134
The amount of the debt of the former employee to the institution for the unworked days of vacation has been accrued upon dismissal before the end of the working year in which he has already received annual paid leave	0 209 34 560 (000)	0 401 10 134
The amount of debt to the institution subject to compensation by court decision is reflected in the form of compensation for expenses associated with legal proceedings (payment of state fees, court costs)	0 209 34 560 (000)	0 401 10 134
The amount of damage has been accrued in the form of interest for the use of other people's funds due to their illegal retention, evasion of their return, other delay in their payment or unreasonable receipt or saving	0 209 45 560 (000)	0 401 10 145
Reflected the amount of debt to compensate for damage to property in accordance with the legislation of the Russian Federation in the event of insured events	0 209 43 560 (000)	0 401 10 143
Reflected debt on fines, penalties, forfeits accrued for violation of the terms of contracts for the supply of goods, performance of work, provision of services, and other sanctions	2 209 41 560 (000)	2 401 10 141
A debt accrued in the amount of claims for reimbursement of costs to recipients of advance payments (accountable amounts) for advance payments made under contracts (agreements), as well as for other reasons in accordance with the legislation of the Russian Federation, not returned by the counterparty in the event of termination of the contract (agreement), including according to the results of claim work (court decision)	0 209 34 560 (000)	0 206 00 660 (000) 0 208 00 660 (000)
The amount of debt to compensate for expenses incurred by the institution in connection with the implementation of the requirements established by the legislation of the Russian Federation is reflected	0 209 34 560 (000)	0 401 10 134
Operations for the receipt, offset and write-off of income
Funds were received from the perpetrators to compensate for the damage caused to the institution, as well as for other income	0 201 11 510 (000) 0 201 21 510 (000) 0 201 34 510 (000)	0 209 00 660 (000)
The damage was compensated by the guilty person from wages (other payments) in the amount of deductions made in the manner provided by law RF	0 304 03 830 (000)	0 209 00 660 (000)
The amount of damage was written off the balance due to the failure to identify the perpetrators (with its clarification by court decisions)	0 401 10 172	0 209 00 660 (000)
The amount of damage was written off from the balance in connection with the suspension, in accordance with the legislation of the Russian Federation, of the preliminary investigation, criminal case or enforcement, as well as in connection with the recognition of the guilty person as insolvent	0 401 10 173 Off-balance account 04	0 209 00 660 (000)
Reduced settlements with debtors on income by terminating the counterclaim by offsetting when deciding to withhold the amount of accrued penalties by paying the contractor of the agreement (contract) the amount reduced by the amount of the penalty (penalties, fines):
in terms of obligations under an agreement (contract) assumed at the expense of income-generating activities	2 302 00 830 (000)	2 209 41 660 (000)
in terms of obligations under the agreement (contract) assumed at the expense of other sources of financial security	2 304 06 830 (000)	2 209 41 660 (000)

In a budgetary institution of sports, an employee who has entered into a labor contract, a work book form was issued for a fee (in the amount of the cost of its acquisition). The cost of the work book form is deducted from the employee's salary at his request. Wages are paid at the expense of a subsidy for the implementation of state tasks.

The accounting policy of the institution provides for the accrual of VAT and corporate income tax under code 131 KOSGU.

When issuing a work book or an insert to it to an employee, the employer charges the employee a fee, the amount of which is determined based on the costs of their acquisition (paragraphs 46 - 47 of the Rules for maintaining and storing work books, preparing work book forms and providing employers with them, approved by the Decree of the Government of the Russian Federation dated April 16, 2003 No. 225).

The payment collected by the employer when issuing an employee a work book or an insert in it is subject to accounting when determining the base for corporate income tax and VAT (Letter of the Federal Tax Service of the Russian Federation dated 06.23.2015 No. GD-4-3 / [email protected]).

In the accounting of a budgetary institution, these transactions are reflected as follows:


The debt for the employee is reflected in the amount of compensation for the cost of the work book form	2 209 34 560	2 401 10 134
VAT charged	2 401 10 131	2 303 04 730
Corporate income tax charged	2 401 10 131	2 303 03 730
Withheld from the employee's salary the amount of compensation for the cost of the form of the work book	4 302 11 830	4 304 03 730
Reflected the transfer of the withholding amount from KVFO 4 to KVFO 2 to pay off the debt	4 304 03 830 2 304 06 830	4 304 06 730 2 304 03 730
The employee's debt to compensate for the costs of acquiring a work book form has been paid off	2 304 03 830	2 209 34 660

An autonomous sports institution concluded a contract for the supply of sports equipment in the amount of 500,000 rubles. Payment under the contract is carried out at the expense of targeted subsidies. The inventory was delivered in violation of the deadline stipulated by the contract. In this regard, the supplier was required to pay a penalty in the amount of 25,000 rubles.

In the accounting of income transactions, they are reflected as follows:

The car of a budgetary sports institution was damaged as a result of an accident. The institution was recognized as the injured party. In accordance with the contract of compulsory motor third party liability insurance (OSAGO) Vehicle the insurer transferred the insurance compensation to the personal account of the institution.

The accounting policy of the institution provides for the reflection of the accrual and payment of corporate income tax under code 131 KOSGU.

The amount of insurance compensation is subject to accounting for the purposes of calculating corporate income tax as part of non-operating income on the basis of Art. 250 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of the Russian Federation of November 10, 2017 No. 03‑03‑06 / 3/74209).

The following transactions are reflected in the accounting of a budgetary institution:

* * *

In conclusion, we summarize the above. With the entry into force of Order No. 255n, the incomes of budgetary and autonomous institutions have been detailed with new KOSGU codes. According to these changes in the working chart of accounts, it is necessary to provide for new analytical accounts for accounts 0 205 00 000, 0 209 00 000. Moreover, these changes must be applied from the beginning of 2018. In the article, we have given new KOSGU codes for income, the corresponding analytical accounting accounts used in budgetary and autonomous institutions, and also, using examples, examined the procedure for accounting for individual income transactions based on prepared draft orders of the Ministry of Finance on amendments to instructions No. 174n, 183n.

Institutions of physical culture and sports: accounting and taxation, No. 4, 2018

"Calculations for damage to property and other income" take into account the calculations for the following amounts:

	Type of income	Characteristics of income
	Amounts of damage caused to a public legal entity, public sector organization	Income in the amount of damage caused (costs incurred) is recognized based on the amount that can be reimbursed(compensated) by individuals or legal entities on a voluntary or compulsory basis
	Sums cost compensation public law education, public sector organizations
	Sums reimbursement of expenses incurred in connection with the implementation of the requirements established by the legislation of the Russian Federation	Income in the amount of expenses incurred by the institution is reflected in the amount that is subject to compensation in accordance with the provisions of the relevant regulatory legal acts
	Other income arising in the course of economic activity of a public sector organization	Income that is not related to the implementation statutory activities, receiving gratuitous receipts (including donations, grants), performing functions

As you can see, all the incomes listed above are due to the registration of a public sector organization as a legal entity and the assignment of property to it. They can come even if the organization does not carry out income-generating activities.

Attention

Specialists of the financial department note that the refusal of the employer to recover the damage caused from the guilty employee leads to the income (economic benefit) received by this employee, received in kind and subject to personal income tax (letter of the Ministry of Finance of Russia dated 17.06.2014 N 03-04-05 / 28925). Grounds for withholding personal income tax may arise if the amount of damage caused by the employee, the reason for its occurrence, the limit of the employee’s liability are established, and the employer has provided the necessary conditions to protect his property.

Incomes are reflected by organizations of the public sector on an accrual basis - the results of operations are recognized upon their completion, regardless of when the relevant funds or their equivalents were received (clause 3 of Instruction N 157n). Accordingly, income (receipts) are reflected on account 209 00 at the time of the request to their payers.

The accrual of the relevant income is reflected in the debit of account 0 209 00 000 "Settlements for damage to property and other income" and the credit of account 0 401 10 000 "Income of the current financial year" (and in some cases also in the credit of account 0 401 40 000 "Income of future periods "). The debt of payers of income is reflected on account 209 00, taking into account the amounts of VAT presented by public sector organizations to counterparties in established cases.

Attention

By general rule budgetary and autonomous institutions reflect the accrual of any income on the debit of account 209 00 and the credit of account 401 10 only under the financial security code "2" (letter of the Ministry of Finance of Russia dated 09.11.2016 N 02-06-10 / 65506) * (1). This accounting procedure does not prevent the organization from making an independent decision:

On the allocation of funds for the implementation of expenses related to the implementation of the state task (implementation of the CHI program);

On the transfer of funds received to the budget.

Given the practice of the work of regulatory authorities, such a decision can be made in a public sector organization, for example, upon receipt of funds:

On account of compensation for damages for overpayments, improper payments and illegal expenses made by types of financial security 4, 5, 6 or 7;

As penalties under contracts, payment for which was made by types of financial security 4, 5, 6 or 7;

On account of compensation for damage associated with shortages, theft or damage to property listed under types of financial security 4, 5, 6 or 7.

The amount of income to be reflected in account 209 00 is determined as follows:

Type of income	The procedure for determining the amount of income	Base
Damage caused by shortages and theft	The current replacement cost of material assets. Equal to the amount of cash that is needed to restore assets.
Sums debts of accountable persons, not returned in a timely manner and not withheld from the salary, when conducting claim work (previously recorded on account 208 00 "Settlements with accountable persons") * (2)
Amounts owed for unworked vacation days upon dismissal of an employee before the end of the working year for which he has already received leave
Sums overpaid payments(including the amount of overpayments on wages, undue payments)
Damage subject to compensation by court decision in the form of compensation for expenses related to legal proceedings(payment of state duty, court costs)
Amounts owed to compensate for expenses incurred by the institution in connection with the implementation of the requirements established by the legislation of the Russian Federation
	Compensation for damage in case of occurrence insured events(including OSAGO).
	The amount of damage caused by actions (inaction) organization officials.
	Income in the form of presented penalties (penalties, fines) under the terms of a civil law contract
	Income in the amount withdrawn by the institution in the prescribed manner (previously the amount was received as security for the application for participation in the competition within the framework of the type of activity "3")
	Compensation for damage in accordance with the legislation of the Russian Federation
	Amounts of shortages and theft of non-financial assets
	Amounts of losses from damage to non-financial assets
	Other amounts of damage caused to non-financial assets
	Debt under sale of property in view of the decision to write off (liquidate) objects of non-financial assets (sale of scrap metal, rags, waste paper and other property obtained during dismantling (dismantling) of objects being written off, liquidated) * (4)
	Amounts of shortages and theft of funds
	Amounts of shortages and theft of other financial assets, incl. monetary documents *(5)
	Damage in the form of accrued interest for use other people's money due to: Wrongful retention; Return evasion; Other delay in payment; Unjustified receipt or saving
	Compensation for lost profits
	Other income not related to the implementation of contracts (agreements) or functions assigned to the organization of the public sector

Attention

When transferring receivables from accounts 206 00 and 208 00 to account 209 30, in digits 1-17 of the account number of the analytical accounting of account 209 30, the following are reflected:

Code (part of the code) for classifying budget expenditures, according to which the recipient of advance payments is subject to requirements for the restoration of expenses when transferring the debt formed in the current financial year * (6) ;

Code (part of the code) for classifying budget revenues when transferring receivables formed in the reporting period before preparing annual accounting (budget) statements (see, in particular, clause 1.1.8

When conducting accounting, it is necessary to draw a clear line between "profitable" operations and operations for restoration of cash payments. "Restoration of a cash payment", as a rule, means the receipt of funds aimed at restoring (compensating) specific cash expenses of a public sector organization - the funds must come from the legal (individual) person (counterparty) to which such payment was made earlier, and under the same contract (within the same operation). At the same time, only cash payments of the current year can be restored in a state institution.

Indebtedness for damages or reimbursement of expenses is accounted for by accrual of new income(on the credit of account 401 10) and increase in receivables (on the debit of account 209 00). In this case, at least one of the following two conditions must be met:

1) income is accrued on new grounds (under a new agreement, based on the materials of the measure of state (municipal) financial control (audit) or internal financial control)

2) settlements for damages or reimbursement of expenses will be carried out with new counterparties, employees, individuals.

The following examples will help to distinguish between accrual of other income and recovery of cash payments.

Other income of the institution (account 209 00)	Recovery of cash payments*(7)
Accrual of income in the amount of debt of employees to compensate for the cost of non-official telephone conversations	Reimbursement from the communication organization of excessively transferred funds for communication services, including in connection with the correction (adjustment) by the "Krasnoe reversal" method of data on the volume of services provided based on the results of reconciliation of settlements
Reflection of receivables in the amount of excessively accrued and paid wages, other payments to employees	Return of the transferred salary by the bank in case of erroneous indication of the details of the recipient. Return by an employee of an erroneously transferred amount (transfer of funds in excess of the amount of accrued wages) Correction by the "Red Stance" method of excessive payroll as a result of a counting error and receipt of funds to recover expenses incurred Adjustment by the "Red Storno" method of excessive payroll and other payments to employees by types of financial security "5" and "6"
Reflection of receivables for compensation for damage associated with the reflection in the accounting of facts of economic life that did not take place (failed work, unrendered services, undelivered goods)	Return by the counterparty of funds in the amount of prepaid, but unfulfilled work, unrendered services, undelivered goods, incl. in connection with the correction (adjustment) by the "Krasnoe Storno" method of data on the volume of services rendered (work performed, goods delivered) based on the results of reconciliation of settlements
Income in the amount of damage from shortage, damage to non-financial assets

Note

In the accounting policy of a public sector organization, it is advisable to determine the procedure and date for recognizing receivables on account 209 00 when it is transferred from accounts 206 00, 208 00 in connection with:

Termination of the contract;

The dismissal of an employee who has an accountable amount;

The dismissal of an employee who has overpayments of wages and other payments previously accounted for in the debit of account 206 11.

In addition, it is advisable for public institutions to determine the procedure for transferring indicators from the analytical accounting account of account 209 00, which contains the classification code of budget expenditures in 1-17 digits of the analytical accounting account number, to the account of the analytical accounting account of account 209 00, which contains the account number in 1-17 digits analytical accounting code for classifying budget revenues before the formation of annual budget reports (see, in particular, paragraph 1.1.8 of the letter of the Ministry of Finance of Russia and the Federal Treasury of 02.02.2017 NN 02-07-07 / 5669, 07-04-05 / 02- 120).

If you are a user of the online version of the GARANT system, you can open this document right now or request hotline in system.

Information block "Encyclopedia of decisions. Public sector: accounting, reporting, financial control" is a collection of unique updated analytical materials aimed at accountants, specialists of financial and economic services of public sector organizations

The material is current as of July 2019.

See solutions encyclopedia updates

See the contents of the Encyclopedia of Solutions

The materials of the information block will help in a short time and on high level solve problems in the field of accounting, use budget classification, as well as the correct application of regulatory legal acts in terms of improvement legal status state (municipal) institutions.

S. Bychkov, Deputy Director of the Department of Budget Methodology and Financial Reporting in the Public Sector of the Ministry of Finance of Russia

Y. Krokhina, Head of the Department of Legal Disciplines high school State Audit (Faculty of Moscow State University named after M.V. Lomonosov), Doctor of Law, Professor

V. Pimenov, Chief Editor of the joint editorial office "Budget sphere", head of the Department of budget methodology of the company "Garant", expert of the Analysis Laboratory information resources NIVC Moscow State University M.V. Lomonosov

A. Kulakov, Head of the Accounting and Reporting Department of the Federal State Budgetary Institution "Main Military Clinical Hospital named after Academician N.N. Burdenko" of the Ministry of Defense of Russia, professional accountant, editor-expert, specialist in automation of budget accounting of the company "1C"

A. Kireeva, expert, specialist in automation of budget accounting of the company "1C"

O. Levina, expert, adviser to the state civil service, 1st class

N. Andreeva, expert, professional accountant, member of the IPA of Russia

Y. Volgina, expert

G. Gurashvili, expert

O. Emelyanova, expert

T. Durnova, expert

T. Tolmacheva, expert

I. Rusetsky, expert

I. Saltykova, expert, adviser of the state civil service of the Russian Federation, 2nd class

O. Monaco, tax editor, auditor

A. Kuzmina, editor-expert on legal issues, candidate of legal sciences

Send proposals and wishes on analytical materials and services intended for accountants, economists and auditors of the public administration sector to the editorial office of the Budget Sphere

By order of the order of the Ministry of Finance of Russia dated 06/08/2018 N 132n

Order N 52n - Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n "On approval of the forms of primary accounting documents and accounting registers used by public authorities ( government bodies), local self-government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Methodological guidelines for their application "

Instruction N 33n - Instructions on the procedure for compiling, submitting annual, quarterly financial statements state (municipal) budgetary and autonomous institutions, approved by order of the Ministry of Finance of Russia dated March 25, 2011 N 33n

Instruction N 191n - Instruction on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved by order of the Ministry of Finance of Russia dated December 28, 2010 N 191n

BCC - budget classification codes

KOSGU - Classification of operations of the general government sector

Plan FHD - Plan of financial and economic activity

GRBS is the main manager of budgetary funds

PBS - recipient of budgetary funds

Founding body- a body exercising the functions and powers of the founder of a budgetary or autonomous institution

Accounting.

Account 20 "Inventory" is intended to summarize information on the availability and movement of finished products belonging to the enterprise, goods, stocks of raw materials and materials (including raw materials and materials in transit and in processing), building materials, spare parts, agricultural materials , fuel, containers and packaging materials, waste of the main production.

Additionally:

Score 20 has the following sub-accounts:

201 "Raw materials and materials";

202 "Purchased semi-finished products and components";

203 "Fuel";

204 "Containers and packaging materials";

205 "Building materials";

206 "Materials transferred for processing";

207 "Spare parts";

208 "Materials for agricultural purposes";

209 "Other materials".

Sub-account 201 "Raw materials" reflects the availability and movement of raw materials and basic materials that are part of the manufactured products or are necessary components in its manufacture (developers keep records of building materials and structures on sub-account 205 "Building materials"). This sub-account keeps records of the main materials used by contracting construction organizations in the implementation of construction and installation, repair work. Auxiliary materials used in the manufacture of products or for household needs, technical purposes and assistance in the production process, are also reflected in subaccount 201. Enterprises that prepare agricultural products for processing also reflect its value on this subaccount.

Sub-account 202 "Purchased semi-finished products and components" reflects the presence and movement of purchased semi-finished products, finished components (including building structures and products in contracting construction organizations - wooden, reinforced concrete, metal, others), purchased for the acquisition of manufactured products, which require additional costs labor for their processing or assembly. Products purchased for the assembly of finished products, the cost of which is not included in the cost of production of this enterprise, are reflected in account 28 "Goods".

The procedure for applying account 209 00: we take into account the changes
Source: Journal "Institutions of Physical Culture and Sports: Accounting and Taxation"

According to the amendments made by the Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n (hereinafter - Order No. 89n) to Instruction No. 157n, the procedure for applying account 209 00 “Settlements for damage to property and other income” has been adjusted. In the article, we will consider what operations this account is intended to reflect, taking into account the changes made, and we will also give the correspondence of accounts using the specified account and illustrate it with specific examples.

General provisions on the application of account 209 00

According to the new edition paragraph 220 of Instruction No. 157n account 209 00 is called "Settlements for damage to property and other income." Previously, it was called "Calculations for damage to property."

The purpose of this account has expanded significantly. Now account 209 00 is intended not only to account for the amounts of identified shortages, theft of other valuables, for the amounts of losses from damage to material assets, other amounts of damage caused to the property of the institution, subject to compensation by guilty persons in accordance with the legislation of the Russian Federation, but also for accounting:

advance payment amounts not returned by the counterparty in the event of termination of contracts (other agreements), including by a court decision;
amounts of debt of accountable persons, not returned in a timely manner (not withheld from wages);
amounts of debt for unworked vacation days upon dismissal of an employee before the end of the working year for which he has already received annual paid leave;
amounts of overpaid payments;
amounts of compulsory withdrawal, including in case of compensation for damage in accordance with the legislation of the Russian Federation, in case of occurrence;
amounts of damage caused as a result of the action (inaction) of officials of the organization.

Another innovation in the application accounts 209 00 is that the amount of damage caused by shortages, theft, reflected on it, is determined based on the current replacement cost of material assets on the day the damage was discovered. At the same time, the current replacement cost is understood as the amount of money that is necessary to restore the specified assets ( paragraph 220 of Instruction No. 157n).

Recall that before the amendments, the damage was assessed at the market value of material assets on the day of its discovery, which was the amount of money received as a result of the sale of the indicated assets.

As before, for the amount of shortages, theft, losses from damage, other damage not recognized by the perpetrators for compensation, materials drawn up in the prescribed manner are transferred for filing a civil claim or initiating a criminal case in the prescribed manner. Upon receipt of a court decision, the amount of damage claimed for compensation is specified in accordance with the court decision, writ of execution or on other grounds in accordance with the legislation of the Russian Federation.

It is also worth noting the introduction to paragraph 220 of Instruction No. 157n provisions related to the peculiarities of accounting for damage settlements in foreign currency:

Accounting for debts of debtors for damages and other income in foreign countries is simultaneously carried out in the relevant foreign currency and in the ruble equivalent on the date of accrual of the debt (recognition of income).
Revaluation of payers' settlements for damages and other income in foreign currencies is carried out on the date of transactions for payment (refund) of settlements in the relevant foreign currency.
Positive (negative) exchange differences arising from the calculation of the ruble equivalent are attributed to an increase (decrease) in calculations of income in foreign currency with the transfer of exchange differences to the result of the current financial year from the revaluation of assets.

Analytical accounts

Paragraph 221 of Instruction No. 157n, which determines the procedure for applying analytical accounts opened to account 209 00, completely updated.

According to this paragraph, new ones were added to the existing analytical accounts. Let's compare the list of analytical accounts in accordance with the old and new editions paragraph 221 of Instruction No. 157n.

List of analytical accounts account 209 00 according to the old version of clause 221 of Instruction No. 157n	List of analytical accounts account 209 00 in accordance with the new edition of clause 221 of Instruction No. 157n
	Account 209 30 "Calculations for cost compensation"
	Account 209 40 "Calculations on the amount of forced withdrawal"
	Account 209 70 “Settlements for damage to non-financial assets”
	Account 209 71 “Settlements for damage to fixed assets”
	Account 209 72 "Calculations for damage to intangible assets"
	Account 209 73 "Calculations for damage to non-produced assets"
	Account 209 74 "Calculations for damage to inventories"
Account 209 80 "Calculations for other damage"	Account 209 80 "Calculations on other income"
	Account 209 81 “Calculations for shortages of funds”
	Account 209 82 “Settlements for shortages of other financial assets”
	Account 209 83 "Calculations on other income"

Added analytical accounts are used to reflect the following transactions:

a) on account 209 30 take into account:

the amount of damage on the advance payment made under state (municipal) contracts for the needs of the institution, under other agreements, not returned by the counterparty in the event of termination of contracts (other agreements), including by a court decision, when conducting claim work;
the amount of damage on the debt of accountable persons that was not returned in a timely manner (not withheld from wages), including in the event of challenging the deductions;
the amount of damage in the form of debts of former employees to the institution for unworked vacation days upon their dismissal before the end of the working year for which they have already received annual paid vacations;
the amount of damage subject to compensation by a court decision in the form of compensation for expenses associated with legal proceedings (payment of state fees, payment of court costs);
other amounts of damage arising in the course of the economic activities of the institution;

b) on account 209 40 take into account:

the amount of damage in the form of accrued interest for the use of other people's funds due to their unlawful retention, evasion of their return, other delay in their payment or unjustified receipt or saving;
the amount of expenses associated with legal proceedings;
the amount of the penalty stipulated by the contracts;
the amount of the recovered debt of insolvent debtors for the identified losses, previously written off to an off-balance account;

c) on account 209 83 calculations are taken into account for other income arising in the course of the economic activity of the institution, not reflected in the relevant analytical accounts accounts 205 00"Income Calculations".

Analytical accounting for account 209 00 is kept in the card of accounting for funds and settlements (form 0504051) in the context of persons, for compensation for damage caused (perpetrators), by type of property and (or) amount of damage, including identified theft, shortages ( paragraph 222 of Instruction No. 157n).

Account correspondence

Discussed above general provisions applications accounts 209 00 are given in Instruction No. 157n, which defines a unified procedure for organizing and maintaining accounting (budgetary) accounting in state (municipal) institutions. At the same time, there is no correspondence of accounts using this account in Instruction No. 157n.

Rules for the preparation of accounting records using accounts 209 00 contained in instructions no. 162n, № 174n, № 183n, which are developed for a certain type of institutions (state, budgetary and autonomous, respectively). We present in the table the correspondence of accounts using accounts 209 00 based on the provisions of these instructions, taking into account the proposed changes (the relevant draft orders are posted on the website of the Ministry of Finance).

Operations to increase settlements for damage (shortages) are documented in the following accounting entries:

Government institution (clause 86 of Instruction No. 162n)	State-financed organization (clause 109 of Instruction No. 174n)	Autonomous institution (clause 112 of Instruction No. 183n)
Debit	Credit	Debit	Credit	Debit	Credit
The amounts of identified shortages, theft, loss of property, damage, damage to property that is a non-financial asset
		2 209 71 560 - 2 209 74 560
*Amounts of identified shortages, theft, loss of funds*

*Amounts of identified shortages, theft, loss of monetary documents, financial assets, except for cash*

Amounts of damage on advance payment made under contracts (agreements), under other agreements, not returned by the counterparty in the event of termination of contracts (agreements), other agreements, including by a court decision, in the course of claim work

*Amounts of damage on debts of accountable persons that were not returned in a timely manner (not withheld from wages), including in the event of challenging deductions*

The amount of damage in the form of debts of former employees to the institution for unworked vacation days upon their dismissal before the end of the working year for which they have already received annual paid vacations

*Amounts of damage subject to compensation by court decision in the form of compensation for expenses associated with legal proceedings (payment of state fees, payment of court costs)*

Amounts of damage in the form of accrued interest for the use of other people's funds due to their unlawful retention, evasion of their return, other delay in their payment or unjustified receipt or saving, the amount of expenses associated with legal proceedings

Amounts of recovered debt of insolvent debtors for identified shortages, theft, losses, previously written off to off-balance sheet*

*
The specified posting is reflected with the simultaneous write-off of the recovered debt from off-balance account 04

Operations to reduce settlements for property damage are documented in the following accounting entries:

Government institution (clause 86 of Instruction No. 162n)	State-financed organization (p. 110 of the Instruction № 174n)	Autonomous institution (p. 113 of the Instruction № 183n)
Debit	Credit	Debit	Credit	Debit	Credit
*Receipt of funds from the perpetrators in compensation for the damage caused to the institution*

*Compensation for damages by guilty persons in kind*

*Compensation for damage by the guilty person from wages (other payments) in the amount of deductions made in the manner prescribed by the legislation of the Russian Federation*

Amounts debited from the balance due to the failure to identify the perpetrators, with their clarification by court decisions*

Amounts written off from the balance sheet in connection with the suspension in accordance with the legislation of the Russian Federation of a preliminary investigation, criminal case or enforcement, as well as in connection with the recognition of the guilty person as insolvent*

Reducing settlements with debtors on income by terminating the counterclaim by offsetting when deciding to withhold the amount of accrued penalties by paying the contractor of the contract (agreement) the amount reduced by the amount of the penalty (penalties, fines)

* The specified transactions are recorded with simultaneous reflection of the debt on off-balance sheet 04"The written-off debt of insolvent debtors".

According to the results of the audit of the cash desk carried out in the budgetary institution of sports, a shortage of funds in the amount of 170 rubles was discovered. as part of the activities for the provision of services in the performance of the state task. The cashier contributed the missing funds to the cash desk of the institution.

In an autonomous sports institution, an employee is dismissed of his own free will. For the last working year, which he did not fully work, he was granted the main annual leave in full. Upon dismissal, he is obliged to return part of the vacation pay paid to him for unworked vacation days. The amount owed to the institution is 3,000 rubles. At the request of the employee, the specified amount of debt is deducted from his wages paid at the final settlement with him. This employee was employed in an income-generating activity. The amount of the final settlement amounted to 15,000 rubles. The amount of personal income tax withheld is 1,950 rubles.

In accounting, these transactions will be reflected as follows:

	Debit	Credit	Amount, rub.
Reflected the employee's debt to the institution
The amount of deductions in the amount of debt to the institution has been accrued
Accrued wage employee at final settlement
Accrued personal income tax
The employee's debt to the institution was paid off by deducting its amount from wages
Salary was issued to the dismissed employee minus the amount of deductions (15,000 - 1,950 - 3,000) rubles.

Based on this, institutions now need to analyze the debt on the relevant analytical accounts accounts 209 00 And accounts 205 00 , in order to transfer it to new analytical accounts 209 00 by the end of the year.

The procedure for such a transfer is not established by the legislators. However, according to the author, in the near future, transition tables should be developed and sent for work, necessary for the implementation in practice of the changes made to Instruction No. 157n.