F 387 instructions for filling out. Working with reporting forms

software package

"Vault - Smart"

Subsystems "Budget-KS"

Instructions

FORMATION OF MONTHLY REPORTING ON THE EXECUTION OF THE BUDGET OF A SUBJECT OF THE RUSSIAN FEDERATION IN THE SOFTWARE COMPLEX “COND-SMART »

1 Composition of monthly reporting 3

2 Working with reporting forms 4

1Composition of monthly reporting

As part of the monthly reporting on the execution of the consolidated budget of the constituent entity of the Russian Federation and the budget of the territorial state extra-budgetary fund of the financial bodies of the constituent entities of the Russian Federation, the following reporting forms are provided to the Federal Treasury:

Report on the execution of the consolidated budget of the constituent entity of the Russian Federation and the budget of the territorial state extra-budgetary fund (f. 0503317);

Certificate of consolidated settlements (f.0503125);

Reference table for the report on the execution of the consolidated budget of a constituent entity of the Russian Federation (0503387).

The "Svod-KS" program provides the following forms of monthly reporting:

2Working with reporting forms

The mode is intended for viewing and generating reports, obtaining summary forms for any reporting period (day, week, month, quarter, year). The mode is accessed

Navigator RED-SMART Working with reporting

In this mode, a tree of budgets and organizations is presented on the left, and reports of the selected node in the tree in accordance with the selected period are shown on the right side of the window.

Rice. 1 Working with reporting

2.1 Filling out reporting forms

2.1.1 General principles of filling out forms

In the period filter, select the year and month for which the report is generated.

In the budget and organization tree, select the organization for which reporting is prepared. Open an organization with two clicks

Rice. 2 Working with reporting

Rice. 3 Form type selection window

In the selected form, the fields are automatically entered in the “Details” tab “Code”, “Date”, “Reporting form”(depending on the selected report form) , Also “Budget Type”, “Organization” And" Year".

Rice. 4 “Details” window

2.1.2 Filling out Form 0503117M Budget execution report (monthly)

Rice. 5 Window for selecting an income code from the directory

We select the value we need from it. To find the required code value on a directory page, we search in three ways: 1) visual - by going to the next pages of the directory.

Rice. 6 Go to the next page of the directory

2) search using the “filter” button

Rice. 7 Filter button

This will open a window in which you can enter part of the code or part of the name.

Rice. 8 Filter window

Rice. 9 Filter

3) after “Search”, enter the code or part of the code, click on the button

Rice. 10 Field "Search"

Having found the code in any of the three ways, mark it with a checkmark and press the button.

Columns 1 and 2 will be filled in automatically after we select the income code.

In the same way, fill in the value of the ADM field.

We enter the amounts in columns 4 and 5. Then add the following line and do similar actions. etc.

You don’t have to add total lines, as they will be generated when calculating totals using the button .

Rice. 11 Filling out the “Income” table

You can also fill out the table using the “Report Skeleton” button, and all rows will be filled in entirely. In this case, the resulting cells will be colored green. After entering your data, zero lines must be removed. This can be done by clicking the “Report Skeleton” button again. If any deleted rows containing zeros need to be returned, this can be done by clicking the “Report Skeleton” button again, and only the missing rows will be added.

Rice. 12 Filling out a table using the “report skeleton”

The tables “Expenses” and “Sources of Financing” are filled in similarly. Only instead of the “Income Code” in the “Expenses” tab, select “RZPR”, “TsSR”, “EKR”; in the tab “Sources of financing deficits” “Income code for KIVF and KIVnF”, respectively. Then save the form and click on “Calculate totals”. We will calculate the total lines. We also check the form using the “Check KS” button.

2.1.3 Filling out Form 0503125M Certificate of consolidated settlements (monthly).

2.1.4 Filling out Form 0503387 Reference table for the report on the execution of the consolidated budget of a constituent entity of the Russian Federation

The form is created in a standard way (clause 2.1.1). The “Details” tab is filled in automatically. In the “Table” tab, columns 1 “Name of indicator”, 2 “Line code”, 3 “Expense code according to the classification of budget expenses” are already filled in. We need to enter the appropriate data for these names. Only cells colored white are filled. Green cells are total and are filled in automatically when totals are calculated. Gray cells are not available for filling.

Rice. 13 Tab "Table" 0503387 form

2.1.5 Filling out Form 0503127M Report on budget execution (manager/recipient).

The form is filled out similarly to 0503117M.

2.2Creating a summary report

After filling out the reports and checking them along the entire branch of the tree, we move on to the set of reporting forms.

2.2.1 General principles for creating a summary report

Rice. 14 Summary form selection window

At the end of the summary, a protocol window will appear on the screen, which will indicate the successful formation of the summary, or a warning about the absence of the original reporting forms.

Rice. 15 Protocol for calculating the arch

We calculate the results.

Rules for filling out a report on the institution’s obligations (f. 0503738) are given in paragraphs 46 – 49 of Instruction No. 33n. This reporting form is compiled and submitted as of April 1, July 1, October 1, January 1 of the year following the reporting year, as well as on another reporting date established by the founder (relevant financial authority).

Sections 1 “Obligations of the current (reporting) financial year for expenses” and 2 “Obligations of the current (reporting) financial year for payments to sources of financing the institution’s deficit” reflect the indicators ( clause 48 of Instruction No. 33n):

The formation of section 3 of the form “Liabilities of financial years following the current (reporting) financial year” is carried out on the basis of indicators of the corresponding analytical accounting accounts accounts 0 500 00 000“Authorization of expenses” generated for the following financial periods:

– 20 “Sanction for the first year following the current (next financial year)”;
– 30 “Authorization for the second year following the current one (the first year following the next one)”;
– 40 “Authorization for the second year following the next”;
– 90 “Authorization for other subsequent years (outside the planning period).”

Columns 3, 9 are not filled in.

Indicators in columns 5 – 8 are formed in a manner similar to that described above for columns 5 – 8. In this case, the indicator in line 900 is equal to the sum of the indicators in lines 910 and 920, and line 999 reflects the sum of the indicators in lines 200, 510, 900.

Orders of the Ministry of Finance of the Russian Federation dated December 29, 2014 No. 172n, dated March 20, 2015 No. 43n Amendments have been made to Instruction No. 33n. New provisions, some of which began to be applied when drawing up annual reporting forms as of January 1, 2015, and the other part when drawing up reports for 2015, cause difficulties for accountants when filling out reporting forms. This is due to the fact that there was not enough time either to bring the software product used to create reporting forms into compliance with the new requirements, or to properly study these changes. The Ministry of Finance and the Federal Treasury, seeing how annual and quarterly reporting forms for state (municipal) institutions were submitted, created explanations for filling out the report (f. 0503737, 0503769, 0503128, 0503161, 0503164, 0503169) ( Letters of the Ministry of Finance of the Russian Federation dated April 15, 2015 No. 02-07-07/21402, dated 04/06/2015 No. 02-07-07/19181).

The report (form 0503738) is generated in a manner similar to the procedure for generating the report (form 0503128) provided for By letter of the Ministry of Finance of the Russian Federation dated 04/06/2015 No. 02-07-07/19181(Letter of the Ministry of Finance of the Russian Federation No. 02-07-07/21402). Accountants of budgetary and autonomous institutions can use the example of filling out a report (f. 0503128) given in the letter mentioned above, and fill out their reporting form based on it.

We suggest looking at an example of the procedure for filling out a report (f. 0503738), guided by the provisions paragraphs 46 – 49 of Instruction No. 33n and Letter of the Ministry of Finance of the Russian Federation No. 02-07-07/19181.

Example.

The annual volume of approved estimates for expenses (payments) under subarticle 226 “Other work, services” of KOSGU for 2015 amounted to 1,000,000 rubles. The volume of accepted, accepted and fulfilled obligations, monetary obligations in the reporting period corresponds to what is described in the question.

Transactions on the acceptance and fulfillment of obligations in the accounting accounts will be reflected as follows:

In the report (f. 0507738), compiled as of April 1, 2015, the transactions described in the example will be reflected as follows:

In annual reporting, budgetary and autonomous institutions submit a Report on Obligations f. 0503738. We will reveal all the difficulties of filling out a report using the OKUD form 0503738. Please note that the report form has changed, download the new form in the article.

As part of the financial statements, budgetary and autonomous institutions, as well as their separate divisions, submit a Report on the obligations of the institution (f. 0503738). This form reflects information about obligations (monetary obligations) accepted and fulfilled as of the reporting date.

New form and rules for filling out 0503738 in 2019

The new report form 0503738 was approved by Order of the Ministry of Finance dated November 30, 2018 No. 243n on changes to Instruction 33n.

Changes in the procedure for drawing up the report: the rules for filling out column 5 “Accepted obligations” have been clarified; since 2019, it reflects accepted obligations that were carried out not only using competitive procurement methods, but also when purchasing from a single supplier, if a notice of such a purchase was placed in the Unified Information System .

When to submit a report (f. 0503738)

Submit the report (f. 0503738) quarterly, except for reporting for the first quarter, that is, a report on the institution’s obligations as of April 1. Please note that the founder or financial institution has the right to establish other reporting dates (clause 46 of Instruction No. 33n).

Generate a report (f. 0503738) separately for all KFOs, except KFO 3 “Funds at temporary disposal.”

Reporting Guide: 33 samples and 37 recommendations for completion

Sample of filling out form 0503738

Instructions for filling out form 0503738

The report on the institution's obligations (f. 0503738) consists of three sections:

1. Liabilities of the current (reporting) financial year for expenses.
2. Obligations of the current (reporting) financial year to pay sources of financing the institution's deficit.
3. Liabilities of financial years following the current (reporting) financial year.

In column 1, reflect the names of the indicators - expenses (payments) of the institution within the framework of the relevant obligations.

Column 2 is the line codes:

• 200 – for expenditure obligations;
• 510 – for payment obligations;
• 900 - for obligations of the following years (including line 910 - obligations for expenses, line 920 - obligations for payments);
• 999 – for the final indicator.

In column 3, indicate the code of the type of expenses (payments) for which the institution accepted or fulfilled obligations during the reporting period.

In Column 4, reflect the annual volumes of planned (forecast) assignments for expenses (payments) approved in the FCD plan, taking into account changes recorded as of the reporting date. Form the indicators based on the data for the corresponding analytical accounting accounts 0 504 10 000 (0 504 10 200, 0 504 10 300, 0 504 10 500, 0 504 10 800).

In columns 5–9, reflect the volume of accepted obligations (including under contracts concluded as a result of competitive procurement methods), as well as fulfilled obligations (monetary obligations).

In columns 10–11, reflect the volume of accepted obligations (monetary obligations) not fulfilled as of the reporting date, including the distribution of:

• obligations of the current (reporting) financial year - in sections 1 and 2 of the report;
• obligations of financial years following the current (reporting) year - in section 3 of the report.

Indicators of unfulfilled obligations are formed:

• in column 10 as the difference between column 6 and column 9;
• in column 11 as the difference between column 8 and column 9.

Sections 1 and 2

In sections 1 and 2, reflect the current year's obligations. When filling out the sections, keep five features in mind.

1. In column 5, indicate the credit balance for the analytical accounts of account 502 17.
2. In column 6, reflect the credit turnover on the corresponding accounts of account 502 11.
3. In column 7, indicate the turnover between the debit of the analytical accounts of account 502 17 and the credit of accounts of account 502 11.
4. In column 8, indicate the credit balance for the relevant accounts of account 502 12.
5. In column 9, reflect the following analytical information about fulfilled monetary obligations:
   • indicators of off-balance sheet accounts 18 opened to accounts 201 00, excluding payments in the form of collateral, including payments as security for contract performance, bid applications, etc.;
   • indicators of fulfillment of monetary obligations by non-cash transactions.

Please note that column 9 of the report (f. 0503738) does not reflect the indicators for the return of receivables from previous years (recovery of cash expenses from previous years).

Section 3

Form Section 3 according to authorization accounts that have the following analytical codes, depending on the financial period:

• 20 “Sanction for the first year following the current (next financial year)”;
• 30 “Authorization for the second year following the current one (the first year following the next one)”;
• 40 “Authorization for the second year following the next”;
• 90 “Authorization for other subsequent years (outside the planning period).”

Do not fill out columns 3 and 9. And for line 911, fill out only columns 6 and 10. They will be equal. Indicate in them the amount of account balances 502 99.

In the remaining lines, form indicators in columns 5–8 for future periods in the same order as similar columns in sections 1 and 2 for the current (reporting) year.

Control ratios of forms 0503738 and 0503769

When you fill out the report (f. 0503738), check it against the control ratios. To do this, compare the final indicator of column 11 of the report (form 0503738) with the indicators of accounts payable for expenses in accounts 0 302 00 000, 0 303 00 000 and 0 304 00 000 information (form 0503769). The amount of unfulfilled monetary obligations on line 999 of column 11 (f. 0503738) must be equal to the total amount of accounts payable for expenses in column 9 (f. 0503769) minus the sum of the lines for accounts 0 205 00 000 and 0 209 00 000.

Control ratios for reporting in the latest edition

If during the inspection you find discrepancies between the indicators, explain them in the Explanatory Note (f. 0503760).

The procedure for filling out form 0503387 “Reference table for the performance report consolidated budget subject of the Russian Federation" (in the PP "skiff terminal" - f. 487).

The reference table is generated monthly on the 1st day of each month.

Planned indicators are reflected in column 10 - “budgets” urban districts"and column 11 - including funds federal budget.

Expenses are reflected in column 22- “ budgets executed city ​​districts”, and column 23- “including funds federal budget ».

Line 00232 is not filled in.

2. Line code 00270 “Expenses for the maintenance of local government bodies aimed at fulfilling the powers of the Russian Federation” - expenses associated with the administration of the transferred powers of the Russian Federation are reflected (KCSR 5210000).

Filling rows is similar to rows.

3. Line code 02500 reflects expenses for supporting road facilities, highlighting, among other things, expenses reflected in lines 02510, 02520 and 02521 (in terms of road facilities). Line code 02510 includes expenses for codes 02511,02512,02513,02514,02515.

4. Code 02800 reflects the total amount of support costs housing sector(KFKR 0501)

5. Line code 02900 reflects the costs of providing activities for major renovation many apartment buildings and the relocation of citizens from emergency housing stock with the allocation of expenses from the Reform Assistance Fund Housing and communal services by line code 02910 (including 02911,02912,02913,02914,02915) and from budget funds on the terms of co-financing these expenses by line code 02920 (including 02922,02923,02924).

6. Line code 03000 reflects the total amount of support costs utilities(KFKR 0502), with allocation according to codes 03001,03002,03003,03004, respectively, of expenses for compensation of lost income to organizations.

7. Line code 03100 reflects expenses for landscaping (KFKR 0503).

8. Line code 03800 reflects budget expenditures on activities in the field of education, highlighting only part of the sum of indicators for line codes 03801,03802,03803,03810.

9. Line code 04200 reflects budget expenses related to the health of children.

10. Line code 04400 reflects expenses only in part of the amount of the indicator for line code 04401 - acquisition of library book collections.

11. Line code 06100 reflects social security expenditures according to ECSR 260, for all subsections of the classification of budget expenditures.

12. Housing costs for all categories are reflected using line codes 06600, 07800, 09000, 09300,

13. Line code 07000 reflects expenses for the implementation of social support measures for certain categories of citizens. For this code, indicators by line codes are summarized.

14. Line code 08200 reflects the costs of maintaining a child in a guardian’s family and a foster family, as well as the remuneration of the adoptive parent, highlighted by line codes 08201,08202,08203, respectively.

15. Line code 10100 reflects the total amount of expenses for the implementation of regional and municipal programs (KTSSR 7 5220000), highlighting indicators by line codes 10101,10102.

16. Line code 10110 reflects expenses for the energy saving program (KCSR 7950030).

17. Line code 10200 reflects the volume of budget investments in capital construction projects, not put into operation in deadlines
.

18. Line code 12100 reflects expenses (for all subsections of the classification of expenses) for the maintenance of property (KOSGU 225), highlighting, among other things, indicators for line codes 12101, 12102.

19. Line code 12200 reflects expenses for other work and services (KOSGU 226) for all subsections of the classification of expenses, highlighting, among other things, indicators by line codes.

20.Line code 12300 reflects other expenses (KOSGU 290) for all subsections of the classification of expenses, highlighting, among other things, indicators by line codes.

21. Line code 1300 reflects the total amount of expenses due to subsidies for the payment of wages to employees of budgetary and autonomous institutions: line codes 13100,13200,13300,13400,13500 - expenses for paying wages to employees of institutions in the relevant areas. Line code 13600 – expenses for paying wages to employees of institutions in other areas.

By line codes 13101,13201,13301,13401,13501,13601 by budgetary institutions; by line codes 13102,13202,13302,13402,13502,13602 for autonomous institutions.

22. Line code 14000 reflects expenses due to subsidies for accruals for wage payments by employees of budgetary and autonomous institutions.

Filling by line codes is similar to Line Codes.

23. Line code 23000 reflects the costs of paying wages to employees of institutions at the expense of all sources of financing.

25. Line code 24000 reflects the costs of accruals for wage payments from all sources of financing.