1c manager of budget funds. Accounting of budget data by the manager of budget funds. Consultation line services

The document must be completed in the following order:

Indicate the personal account to which the funds were received; To be able to distribute funds by department, you must enable the “Use Ministry of Emergency Situations detailing” feature (when enabled, additional tabs “Appropriation detailing” and “LBO detailing” appear).

On the “Appropriations” and “LBO” tabs, you must enter data on the transferred funds.

On the tabs for detailing allocations and LBO, according to the information entered in the document “Setting up detailing for the year”, lines will be displayed in the context of KPS, KEC, departments for entering the amounts of budget funds. Please note that if in the line with the total for KPS+KEC the amount is highlighted in red, then the distribution of amounts by department has not been completed completely.

Correctly completed documents must be saved using the “Save” button.

The following forms are available for printing: “Certificate 0504833” and “Notification of receipt of the Ministry of Emergency Situations”.

The printed form “Notification of receipt of the Ministry of Emergency Situations” is displayed for all distributing departments (a separate sheet for each) that were indicated in the document “Setting the details for the year” as distributing.

To post the document, click on the “OK” button.

Document “Distribution Statement”

The document is intended for the preparation of information on the distribution of funds of the PBS and the further formation of the “Expense Schedule” for transmission via the electronic document management system to the OFK.

In the document form, you must select the codes KBK, KOSGU, Event.

To eliminate the error of selecting non-existent combinations of the specified codes in the document “Setting the details of expenses for the year”, there is a button “Selecting distribution classification”.

Attention! When selecting KPS, KEK, Activities codes not specified in the document “Setting up detailed expenses for the year”, further generation of expense schedules will be incorrect.

In the “Type of funds” switch group, you must specify the type of funds being brought. The value of the switch selected here will affect the filling of the bookmarks of the document “RBS Expenditure Schedule” (“LBO” or “Appropriations”).

To fill out the received amounts previously distributed, you must click on the “Fill out the document by classification code” button.

After clicking, the data in the “Amounts by classification code” group will be filled in:

• 
  “Received since the beginning of the year” - debit turnover on account 501.15, generated by the previously entered documents “Budget data RBS/GRBS/GAIF”;
• 
  “Distributed from the beginning of the year” - debit turnover on account 501.12, formed by the “Expense Schedule” documents to bring the amounts specified in the previously posted “Distribution Sheet” documents;
• 
  “Remaining for distribution” - calculated indicator (“Received since the beginning of the year” - “Distributed since the beginning of the year”);
• 
  “Distributed by document” - the total amount of changes indicated in the tabular section for all recipients;
• 
  “Remaining after distribution” - calculated indicator (“Remaining for distribution” - “Distributed according to document”).

In the document table, you must select institutions from the “Budget Recipients” directory.

To edit amounts, only the column “Amount of changes”, “Amount of changes 1st plan year”, “Amount of changes 2nd plan year” are available; the columns “Amount from the beginning of the year” and “Amount taking into account changes” will be filled in with data on distributed funds in operations preceding the current one.

By clicking the “Distribution Plan” button, a printed form can be displayed on the screen:

The document must be processed using the “OK” button.

An icon will be placed in the document journal next to the new posted document until expense schedules are generated to complete the specified amounts.

After entering expense schedules by codes KPS, KEC, department, distributing unit, budget recipient, the icon will change to - .

Our institution is GRBS, we receive funding from the financial department of the subject through personal account 01 for distribution between subordinate institutions and as PBS our institution. We process documents in 1C through “Budget Data”. Please tell me what documents must be prepared for these operations. (transaction log? Budget execution report?). How to correctly reflect these transactions in the GRBS accounting? Best regards, UMS

Answer

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budgetary, state and autonomous institutions

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Your question from 04/18/2017 «»

Your personal expert answers

As follows from your question, the financial authority communicates the limits of budget obligations to the GRBS. The procedure for bringing limits of budgetary obligations (LBO) to the main managers of budgetary funds (GRBS) is established by the financial authority (paragraph 2, clause 1, article 74 of the Budget Code of the Russian Federation). Analytical accounting for authorization by GRBS is carried out in the card for recording limits of budget obligations (budget allocations) (f. 0504062). This procedure is established in clause 312 of Instruction No. 157n, clause 129 of Instruction No. 162n, Methodological guidelines approved by order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n. How to reflect authorization transactions in the accounting of GRBS is given in the justification for the answer.

The LBO is brought to the recipient of budget funds by the GRBS (RBS), under whose jurisdiction it is located (Article 6, Subclause 2, 5 Clause 1, Article 158 of the Budget Code of the Russian Federation). At the federal level, the volumes of consumer goods are brought to the recipients by the expenditure schedule (f. 0531722) (clause 3.1 of the Procedure approved by order of the Ministry of Finance of Russia dated September 30, 2008 No. 104n). The document with which the LBO is communicated at the regional (local) level is approved by regional or local regulatory legal acts (Articles 219, 219.2 of the Budget Code of the Russian Federation). PBS, completed by LBOs, are reflected in the accounting accounts in the context of budget classification codes (their component parts) (clause 134 of Instruction No. 162n, clause 317 of Instruction No. 157n). Analytical accounting is kept in the card for recording the limits of budget obligations (budget allocations) (f. 0504062).

We send standard transactions for recipients of budget funds. Authorization of expenses indicating primary documents for registration of these transactions

We are sending an example of filling out the log of authorization operations (f. 0504071)

One of the powers of the manager of budgetary funds, provided for by the Budget Code of the Russian Federation, is the distribution of budgetary allocations, limits of budgetary obligations among subordinate managers and (or) recipients of budgetary funds. At the same time, any manager of budget funds is a budget recipient. This article by methodologists from the 1C company is devoted to the issue of accounting for budget data by the manager of budget funds based on its dual legal status.

Depending on the procedure established by the financial authority, budgetary allocations and (or) limits on budgetary obligations (LBO), as well as maximum funding volumes (hereinafter referred to as budgetary data), may be communicated to budgetary institutions.

In the program "1C: Accounting of a budgetary institution 8" registration and accounting of received limits of budget obligations, appropriations, maximum funding volumes, formation of expenditure schedules for submission to the Federal Treasury and financial authorities are provided.

Accounting for appropriations and limits on budgetary obligations is maintained in the program in the following accounts:

• 501 "Limits on budgetary obligations";
• 503 "Budget allocations".

Sub-accounts have been opened for these accounts corresponding to the analytical accounts provided for in the Instructions for Budget Accounting, to which, in turn, sub-accounts of the following order have been opened by year of financing.

For off-system accounting of maximum funding volumes (MFA), the user must independently create an off-balance sheet account and indicate this account in the constant Off-balance sheet accounting account for POF- see fig. 1.

Rice. 1

The account must have accounting features for KVD, KBK, subconto KOSGU(non-negotiable), subconto Sections of personal accounts. Acceptable types of activities and types of BCC must be specified for the account. You should also specify valid KOSGU.

Documents are intended for registration of budget data Expense schedule And Budget data. The program provides two groups of documents - for the recipient and the manager of budget funds. You can contact them through Validation main menu of the program (interface Full).

The following documents are used to reflect budget data by the manager of budget funds.

. Designed to reflect in accounting the amounts of budgetary allocations brought to the managing institution, limits on budget obligations, maximum amounts of financing expenses that are subject to further distribution among subordinate institutions. The document is entered upon receipt Expense schedule, extracts from the personal account of the main manager (manager) of budget funds.

RBS expense schedule. Designed to generate an Expenditure Schedule f. 0531722 (Appendix No. 2 to the order of the Ministry of Finance of Russia dated September 30, 2008 No. 104n) for transfer to the treasury authorities and the formation of accounting records for the distribution of budget data to subordinate recipients of budget funds, including oneself as a recipient.

To work with documents Budget data from RBS/GRBS/GAIF And RBS expense schedule it is necessary that in the institution card (element of the directory Institutions) the powers of the manager of budget funds have been established - the corresponding checkbox is enabled on the tab Budgetary powers(see Fig. 2). Also on the tab Basic institution cards must be filled in with details Manager. It should indicate the superior manager of budget funds.

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Receipt by the manager of budgetary funds of the personal financial account, as well as registration of changes in the personal financial account, are reflected in the program by documents Budget data from RBS/GRBS, GAIF(see Fig. 3).

Rice. 3

When posting a document, a posting is generated: Debit KRB 1,501 05,000 Credit KRB 1,501 02,000 (account 7). Here and below in parentheses are the numbers of correspondence from Section II “Correspondence of budget accounting accounts for the authorization of budget expenditures carried out by the main managers, managers, recipients of budget funds, chief administrators, administrators of sources of financing the budget deficit” (Appendix No. 1 to the Instructions on Budget Accounting, approved by order of the Ministry of Finance of Russia dated December 30, 2008 No. 148n).

The transfer by the manager of budgetary funds of personal and personal assets to the manager and (or) recipient of budgetary funds subordinate to him, including himself as a recipient, is reflected in the program document RBS expense schedule.

For registration Expense schedule for managers and (or) recipients of budget funds subordinate to him and the formation of records Debit KRB 1,501 02,000 Credit KRB 1,501 04,000 (k/s 3, 9) in the document RBS expense schedule the checkbox should not be enabled (see Fig. 4). In this case, for registration Expense schedule(f. 0531722) in the details group Where it is necessary to indicate the details of the manager, the treasury servicing body and the personal account “01” - the personal account of the main manager (manager) of budget funds. In the Where details group, you must indicate the details of the recipient, his personal account and the treasury authority (financial authority) in which it is opened.

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To generate accounting records, it is enough to fill in the details on the document tabs intended for indicating budget data. If checkbox Bringing data to yourself as PBS not included, on tab Section II LBO Postings will be indicated in accordance with code 9, which will be generated when posting the document. For registration Expense schedule to yourself as a recipient of budgetary funds (BF) and the formation of records to reflect the distribution of LBO to yourself as a BF, you should include the checkbox Bringing data to yourself as PBS(see Fig. 5).

Rice. 5

In this case, on the Section II LBO tab of the document, the postings Debit KRB 1 501 02 000 Credit KRB 1 501 03 000 (k/s 15) will be indicated, which will be generated when posting the document.

Receipt and distribution of appropriations and maximum amounts of funding are formalized in a similar way on the corresponding document tabs. Work with documents is carried out in journals of the same name. The program "1C: Accounting of a budgetary institution 8" provides for the generation of a report K card for accounting for limits on budget obligations (form 0504062) on the following accounts:

• 501.01 "Adjusted limits of budgetary obligations";
• 501.04 "Transferred limits on budgetary obligations";
• 501.05 "Received limits of budgetary obligations";
• 503.01 "Added budget allocations";
• 503.04 "Transferred budget appropriations";
• 503.05 "Budget allocations received."

For all accounting accounts of group 5 “Authorization of budget expenses”, you can generate any standard reports.

In professional slang, a mysterious term for the uninitiated ear is often heard - GRBS. He came into our everyday life a little over twenty years ago, and brought him the Budget Code. In accordance with it, it is believed that the mysterious abbreviation GRBS is an abbreviation for the name “chief manager of budgetary funds.”

The concept of GRBS: decoding

The main managers of budget funds are one of the most clearly visible participants in the budget process at absolutely any - federal, regional or local - level of government. The powers of the GRBS are quite clearly outlined by the provisions of Article 158 of the Budget Code. Typically, the founders of these state-owned, budgetary or autonomous institutions act as GRBS in relation to subordinate institutions. In practice, within the framework of program budgets, all GRBS are responsible executors of ongoing state or municipal programs.

Departmental structure of budgets

What is GRBS? A clear picture can be found in the budget of any level of government. In accordance with the norms of the current legislation, when adopting a law or decision on the budget, one of its mandatory requirements is the drawing up of a departmental structure of expenditures, that is, fixing the distribution of funds between specific ministries and departments that will be responsible for their use. All names of GRBS can be found in the corresponding application. For example, the Ministry of Education will manage money for the Education sector. It clearly shows that the GRBS code is the code of the department for which funds are provided. All these ministries and departments will necessarily be included in the list of participants in the budget process, the formation of which is the task of the body executing the budget.

The main tasks of the main managers of budget funds

They are based on the goals of the budget process itself.

The main tasks are the following:

• Achieving maximum efficiency and targeted use of allocated budget allocations.
• Unconditional compliance with the targeted nature of spending funds in accordance with the conditions for their allocation.
• Drawing up and communicating state (municipal) assignments to their subordinate institutions.
• Consolidation of reports on the use of funds.
• GRBS, both preliminary and current, and subsequent.

Relationships with managers and recipients of budget funds

As part of participation in the budget process, the GRBS must compulsorily formulate a list of managers subordinate to it and, in essence, decipher the GRBS in front of the treasury of those areas where it plans to send those within its competence. Naturally, these funds will primarily go to those for whom this GRBS is the founder. The money will not be sent just like that, but as payment for specific services provided to recipients of state or municipal services. For example, for a treated patient or for a studying student. That is, practically the same commercial relations arise, but within their framework, free services guaranteed by the Constitution are paid not by the citizens themselves or the enterprises to whom they are provided, but by the state, represented by the main manager of budget funds, by transferring money to the institution that provided the service.

In order to plan the provision of services, a corresponding task is drawn up, through which the institution is obliged to provide a specific number of certain services at a price set by the state.

GRBS planning of your expenses

In order to ensure the effective and efficient use of budget funds, GRBS carries out certain planning for the expenditure of its part of the “budget pie”. It is carried out as follows:

• After receiving information about the total amount of funds assigned to it and the goals and objectives that should be achieved with this money, GRBS lists these sources by recipients and directions.
• Each recipient is then provided with information about the amount within which he will carry out his activities in the next financial year and at the expense of which he can plan purchases.
• For the recipient of budget funds, he distributes his expenses among the relevant items and draws up a budget estimate, from which it becomes clear how much money will be spent on salaries, how much on utility bills, and how much on consumables. The estimate is approved by the GRBS, and it must also indicate the GRBS code - the code of the department that will control the expenditure of these funds.

Financial control

Since one of the main objectives in relation to any budget ruble is to prevent its misuse, one of the main goals for any GRBS is financial control throughout all stages of the budget process. Usually, the most clearly visible results are the results of subsequent control - that is, checking of already completed business transactions to determine their legality and necessity. Preliminary control, the task of which is to prevent possible violations before they occur, as a rule, no one notices. Although it is precisely this that makes it possible to avoid various types of mistakes in expenses that are completely unrelated to any malicious intent.

Subsequent control is carried out in the form of checks and revisions of existing accounting documents. Based on its results, various types of investigations are made and, if necessary, measures are taken to return improperly spent funds and punish the perpetrators. To carry out subsequent monitoring, the GRBS staff employs relevant specialists.

Financial control over the activities of the GRBS itself is carried out by the relevant financial control bodies.

Participation in program implementation

Considering the fact that in order to achieve maximum results and comply with the principle of targeting, currently most of the budget funds are spent through the implementation of various targeted programs adopted at all levels of government, it is not at all surprising that the GRBS act as the implementers and developers of these programs. It is through programs that the goals for which this or that ministry or department was created are achieved. And accordingly, when assessing the results of the implementation of a particular program, an assessment of the effectiveness of the activities of the government body is also given.

Within the framework of the programs, actions may be envisaged for the implementation of which GRBS do not transfer funds to subordinate institutions, but spend them directly themselves through their budget estimates. In such situations, it is they who act as customers in public procurement and bear full responsibility for their implementation.

Financing the activities of the GRBS itself

Since the main managers of budgetary funds are, as a rule, government bodies, which by law have the status of government institutions, then, in accordance with the norms of budget legislation, financial support for their direct activities is carried out through their budget estimates, which are compiled according to generally accepted procedures. The GRBS makes changes to it independently, but their number is limited by the relevant body responsible for the execution of this budget.

When compiling consolidated budget reporting, GRBS includes in its data both a report on the implementation of its own cost estimates and a set of reports on recipients of budget funds subordinate to it. A summary report is submitted to the financial authority to consolidate data across the entire budget.

Conclusion

The role of GRBS in the budget process at the federal, regional and local levels is certainly great. They essentially act as regulators of most financial flows, responsible for their completeness, timeliness and outcome. And the quality of the powers he performs is directly proportional to the level of qualifications of the specialists responsible for their immediate areas of work. And the quality of services provided by the state to all of us, ordinary citizens of Russia, also depends on the quality of work of the GRBS.