Posting subsidies in 1s. Accrual, receipt and return of subsidies for government tasks: reflected in accounting. Operations to obtain subsidies for the implementation of state tasks in accounting and reporting of an autonomous institution

Has the procedure for reflecting in accounting transactions for the accrual and receipt of income in the form of subsidies for government tasks changed in 2016? How to calculate the amount of the balance of the subsidy to be returned to the budget if the indicators established by the task are not achieved? What accounting entries should be used to reflect the return?

Since 2016, income in the form of subsidies provided to budgetary (autonomous) institutions to carry out state (municipal) tasks is reflected according to a new income code. In addition, an obligation has been introduced to return the remaining subsidies to the budget in the event of failure to fulfill the state (municipal) task. Based on these innovations, the procedure for reflecting in accounting transactions related to the accrual and receipt of these subsidies has changed, and correspondence of accounts for their return to the budget has been added. We will talk about the new requirements in the article.

Calculation and receipt of subsidies

If the state task is not fulfilled, the remainder of the subsidy is subject to return to the budget in an amount corresponding to the tasks not achieved. This obligation was introduced by Federal Law No. 301-FZ of November 3, 2015, starting with subsidies for government tasks provided to budgetary (autonomous) institutions in 2015.

According to paragraph 33 of the Decree of the Government of the Russian Federation of December 28, 2015 No. 1456 “On measures to implement the Federal Law “On the Federal Budget for 2016”, federal budgetary and autonomous institutions are obliged to ensure the return of the balance of subsidies for the state task of 2015, formed in connection with the failure to achieve the indicators established by the state task.

Calculation of the amount of balance to be returned. When determining the amount of the remainder of the subsidy, according to the Ministry of Finance, it is necessary to take into account the norms of the Regulations in force in 2015 on the formation of the state task in relation to federal government institutions and financial support for the implementation of the state task, approved by Decree of the Government of the Russian Federation of September 2, 2010 No. 671, establishing that the amount of the subsidy for the implementation of a state task is calculated on the basis of standard costs for the provision of public services within the framework of a state task, costs of performing work, standard costs for the maintenance of real estate and especially valuable movable property assigned to a federal budgetary or autonomous institution or acquired by it using funds allocated federal budgetary or autonomous institution by the founder for the acquisition of such property (except for leased property), as well as for the payment of taxes, for which the specified property, including land plots, is recognized as an object of taxation. Such clarifications are given in Letter No. 02-01-09/5870 dated 02/05/2016. In it, the Ministry of Finance provides the following formulas for calculating the amount of the balance of the subsidy for government tasks to be returned to the budget:

Rost = ∑i Niservice + ∑w Nwwork , Where:

Rost– the amount of the balance of the subsidy for the implementation of the state task provided to the federal budgetary (autonomous) institution in 2015, formed in connection with the failure to achieve the indicators established by the state task characterizing the volume of government services (work);

Niservice– costs associated with failure to fulfill the state task for the i-th public service;

Nwwork– costs associated with failure to fulfill the state task for w-th work.

Niservice = ∑i Ni Vinot issued , Where:

N i – standard costs for the provision of the i-th public service;

Vine issue– the unfulfilled volume of the state task for the i-th public service.

Vwnot vyp = Vigz - Viotkl - Vifact, Where:

Vigz– the volume of the i-th public service established by the state task;

Vioff– a possible deviation established by the founding body from the indicators established in the state task for the i-th public service, within which the state task is considered completed (if established);

Vifact– the actual value of the volume of the i-th public service in accordance with the report on the implementation of the state task.

Costs associated with failure to fulfill the state task for w-th work ( Vwnot issued), are determined in a similar way, based on the costs of performing the w-th work in proportion to the unfulfilled volume of the w-th work, taking into account possible deviations from the indicators established in the state task for the w-th work, within which the state task is considered completed (when established).

According to the state task approved for the budgetary cultural institution (republican museum) for 2015, the total number of visits in the reporting year should be at least 40,270 visitors (an indicator characterizing the volume of the government service provided “Providing access to museum funds”). The founder does not provide for deviations from this value.

The approved volume of standard costs for the provision of such a service amounted to RUB 7,530,490. (RUB 187 – cost per unit of service (per visitor)).

According to the report on the implementation of the state task, the actual number of visitors was 38,530 visitors.

Since the indicators approved in the state task have not been fully achieved by the museum, it is necessary to calculate the amount of the subsidy to be returned to the budget.

Using the above formulas, we will determine the amount of the remainder of the subsidy to be returned to the budget by the museum due to failure to achieve the indicators established in the state assignment. It will be 325,380 rubles. (187 rub./person x (40,270 people - 38,530 people)).

If the actual volume of individual services provided is higher than that provided for in the state assignment, then the excess amount is not taken into account when calculating the total amount of the subsidy balance to be returned to the budget (Letter of the Ministry of Finance of the Russian Federation dated April 11, 2016 No. 02-01-09/20628).

Accounting for subsidy return transactions. The correspondence of accounts for the return to the budget of the balances of subsidies for government assignments generated in connection with the failure to achieve the indicators of such an assignment is given in Letter of the Ministry of Finance of the Russian Federation No. 02-06-07/19436. Also, similar postings are provided for by the Project and, with its adoption, will be included in instructions No. 174n and 183n. Let's look at them.

* Simultaneously with the indicated entry, a decrease in the indicator in off-balance sheet account 17 is reflected in the amount of the subsidy returned to the budget under Article 130 of KOSGU (clause 365 of Instruction No. 157n).

Let's use the conditions of example 2 and assume that the total balance of unused subsidies for the fulfillment of the state task of the museum for 2015 amounted to 450,000 rubles, of which the balance is 325,380 rubles. formed due to failure to achieve the indicators established in the state task (the calculation is given in example 2). Analytical accounting of income in the form of subsidies for government tasks is carried out using code 134 KOSGU.

Operations to return the balance of the subsidy to the budget will be reflected in the institution as follows:

It is worth noting that the difference between the total unused balance of the subsidy for the state task and the balance determined in connection with the failure to achieve the state task indicators is in the amount of 124,620 rubles. (450,000 - 325,380) rub. the museum has the right to use it in 2016 in accordance with the financial and economic activity plan.

When reflecting in 2016 in accounting transactions for the accrual and receipt of subsidies for the fulfillment of a state (municipal) task, as well as transactions for returning to the budget the balances of subsidies that arose in connection with the failure to fulfill the state (municipal) task for 2015, the budget (autonomous) cultural institutions should be guided by Letter of the Ministry of Finance of the Russian Federation No. 02-06-07/19436. In addition to transactions related to subsidies for government tasks, this letter also contains new correspondence of accounts for the return to the budget of unused balances of targeted subsidies.

Instructions on the procedure for applying the budget classification of the Russian Federation, approved. By Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n.

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n.

Regulations on the formation of a state task for the provision of public services (performance of work) in relation to federal government institutions and financial support for the implementation of the state task, approved. Decree of the Government of the Russian Federation dated June 26, 2015 No. 640.

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Federal Law No. 83-FZ dated 05/08/2010 “On introducing amendments to certain legislative acts of the Russian Federation in connection with improving the legal status of state (municipal) institutions.”

According to clause 1 of Article 346.17 of the Tax Code of the Russian Federation, subsidies for the first two years in “simplified terms” are reflected in income in proportion to the expenses actually incurred through subsidies.

If at the end of the second year the amount of the subsidy exceeds the amount of recognized expenses, then the difference in full is reflected in the income of this tax period.

This procedure for recognizing income is used by taxpayers who use “Income minus expenses” as an object, as well as for the object “Revenue”, provided that they keep records of payment amounts.

Thus, these incomes should appear in KUDiR (column 4) in the amount of expenses incurred from them (column 5). The amounts will be the same. This will be the accounting of subsidies.

Those taxpayers who use “Income minus expenses” make expenses for the first two years and immediately display KUDiR income. If you have not spent the entire subsidy in two years and have a balance, then in the third year you include the subsidy as income, regardless of the expense.

How to receive a subsidy in 1C 8.3

Step 1. Received a subsidy for the purchase of materials

There may be different options with methodology; according to the chart of accounts, you can provide your own methodology. For example:

• A subsidy was received on the current account: posting Dt 51 Kt 76.09. Executed by the document “Receipt for settlement”, type of operation “Other receipts”;
• Subsidy calculation: posting Dt 76.09 Kt 86.01. Documented in the document “Operation entered manually.” At the same time, as much as was received was accrued according to the CT account 86.01.

Step 2. Purchased materials

Receipt of materials: posting Dt 10.01 Kt 60.01. It is drawn up with the document “Receipt (act, invoice)”. At the same time, an entry is made in the “STS Expenses” register.

Step 3. Transferred funds to the supplier

Money was transferred to the supplier for materials: posting Dt 60.01 Kt 51. Documented in the document “Write-off from the current account” with the type of transaction “Payment to the supplier”. And at this moment, after the transfer, there is an expense to KUDiR in the amount of the cost of purchased materials and input VAT.

Step 4. Income is recognized in the amount of expenses incurred

When an expense appears, it is necessary to simultaneously record income in the Income and Expense Book. Recognize income in accounting by posting Dt 86.01 Kt 91.01 with the document “Operation entered manually” and make an entry in KUDiR manually:

In other words, as much is reflected in the expense, you manually include this document in income. And so it was exactly for the first two years. This will be “keeping records of subsidy amounts,” that is, income is equal to expenses.

On the website you can view the configuration of 1C Accounting 8.3.

The features of the simplified tax system, the capabilities of the 1C 8.3 program when applying the simplified tax system and how to avoid errors in accounting under the simplified tax system are discussed in more detail, where you can understand and understand how the legal requirements under the simplified tax system should be reflected in the 1C 8.3 Accounting program.

Current legislation provides for the receipt of subsidies by preferential categories of citizens to reimburse part of the costs of housing and utilities. In accordance with the Housing Code of the Russian Federation, subsidies are provided by a local government body or an authorized institution. Authorized institutions include social protection authorities or organizations specializing in the calculation of subsidies. Subsidies are calculated in monetary terms and transferred to personalized social accounts.

To automate the activities of social protection authorities and authorized institutions that perform the calculation and accrual of subsidies, software products “Server: Subsidies” were developed. Configuration for 1C: Calculation 7.7” and “Server: Subsidies. Configuration for 1C: Enterprise 8.0”. These products are created on the “1C:Enterprise 7.7” and “1C:Enterprise 8.0” platforms, respectively, but have the same functionality.

The main purpose of software products is to automate tasks performed by social service inspectors to calculate subsidies. The programs allow you to calculate subsidies for the applicant, taking into account the income of residents, consumption standards, the cost of living, the applicant’s and residents’ belonging to a socio-demographic group, as well as the maximum allowable percentage of family expenses for housing and utilities. The programs provide storage of reference information and generation of reports.

One of the main tasks of the subsidy inspector is to collect and store information about tenants for a specific applicant. To solve this problem, the programs use a “Personal Account Card”, which contains all the data necessary to calculate the subsidy. This is information about residents (the number of living and temporarily absent family members, the number of family members entitled to a subsidy, data on benefits), about housing (total and living space, type of improvement, type of property), about the amount of family income, about the amount of expenses to pay for housing and utilities, information about family composition by socio-demographic groups. In the process of work, the subsidy inspector, based on documents submitted by residents, can quickly make changes to these data and inform residents about the amount of the calculated subsidy. When working with the “Personal Account Card”, you can, for example, at the request of residents, generate printed forms such as “Certificate of Granted Subsidy”, “Notification of Subsidy”, “Personal Account Statement” and other printed forms.

The possibility of providing a subsidy is determined by the size of the subsistence minimum and the size of the total family income, therefore, it is necessary to enter data on the size of the subsistence minimum.

When determining the size of the subsidy, family expenses for housing and utilities are taken into account within the social norm for housing area and standards for the consumption of utilities. To correctly calculate social norms, programs implement consumption norms and tariffs for various types of services.

It is possible to enter percentage discounts from charges for various types of services in accordance with the benefits provided, as well as the correct calculation of subsidies taking into account the discounts provided.

The calculated amounts of subsidies from personal accounts can be transferred to personalized social accounts of citizens. To do this, you can enter the bank accounts of subsidy recipients into the information base, to which subsidies should be transferred.

All operations in programs are documented using documents. Each program contains such basic documents as “Subsidy calculation”, “Subsidy transfer” and “Subsidy adjustments”.

For the inspector, the operation “Subsidy Calculation” is the most important, since it reflects the result of calculating the subsidy, as well as the social norm in terms of accruals for housing and utilities. Each element concentrates information about the subsidy applicant and his family members, which is necessary for calculating the subsidy and social norm - the number of residents per subsidy, the size of the total and living space, the types of services provided, the number of beneficiaries, the maximum percentage of family expenses for housing and utilities and etc.

Using the document “Transfer of Subsidies,” information about the amounts of subsidies already transferred to the personalized social accounts of applicants is entered into the programs.

If the calculated subsidy amount needs to be adjusted due to changes in family composition or subsistence levels, the subsidy inspector makes the adjustment using the “Subsidy Adjustment” document, which indicates the amount and indication of the correction (reduce or increase).

To obtain summary information about the amount of the provided subsidy in various sections and with varying degrees of detail, various reports are intended. The Balance Sheet report, for example, reflects all accruals on a personal account, subsidy and correction amounts, as well as total amounts to be transferred to personalized accounts. This is the most complete summary of data, reflecting all amounts that were calculated during the billing period.

The initial data used to calculate the subsidy, such as the number of residents, the size of the social norm, the actual amount of accruals, the average cost of living for a given personal account, and total family income, can also be viewed using the report.

The programs use a unified methodology for calculating subsidies, which allows you to quickly perform calculations and generate reports for higher-level organizations. Full automation of subsidy calculations, implemented in software products, helps reduce labor intensity in social protection organizations.

Software product “Server: Subsidies. Configuration for 1C: Calculation 7.7” is recommended by the developers for organizations servicing no more than 20,000 personal accounts. If this amount is exceeded, it is advisable to use the “Server: Subsidies for 1C: Enterprise 8.0” program, which provides a higher calculation speed.

Both software products have the “1C: Compatible!” certificate. System of programs “1C:Enterprise”. To work with the program “Server:Subsidies. Configuration for 1C: Calculation 7.7” requires the presence of the component “Calculation of the program system “1C: Enterprise 7.7”. Working with the product “Server: Subsidies for 1C:Enterprise 8.0” requires the “1C:Enterprise 8.0” platform.

Server programs for calculating subsidies have been successfully implemented in a number of social protection organizations. Software product developers are constantly improving configurations to improve the way they work, and also adapt them in accordance with customer requirements and legislative changes.

The state seeks to support small and medium-sized businesses. Such support is most often expressed in the form of subsidies - gratuitous payments from the budget or special fund as equity financing of business costs. If the conditions are met and the subsidy is allocated, it is necessary not only to distribute and spend it correctly, but also to adequately reflect it in the accounting documentation.

Let's talk about how to account for the funds received as part of the subsidy and calculate taxes on them.

Target purpose of subsidies

A subsidy is a government subsidy. It is designed to help a legal entity or individual entrepreneur solve one of the financial issues:

• cover part of the business expenses;
• reimburse part of past losses;
• compensate for part of the lost profits.

The state provides subsidies in 2 main ways:

1. Pricing adjustment– with this money, the authorities help entrepreneurs somewhat compensate for the costs that have increased due to the rise in prices for raw materials, fuel, energy, etc.
2. Socio-economic programs– in order to promote economic growth and development, the state subsidizes production and enterprises that are significant from a social point of view.

REFERENCE! State-owned enterprises, as well as commercial and non-profit organizations can count on subsidies from the state.

Depending on the purpose, the subsidy is reflected in accounting records in different ways: it is recorded in accounting and reflected in the tax base. In any case, they are required to be taken into account if two conditions are simultaneously met:

• funds allocated by the budget;
• the organization adheres to the requirements put forward by the state for subsidies.

Subsidies in the Chart of Accounts

The subsidy is a state benefit and has a strict purpose. To regulate the accounting of government grants, there is a Plan of Accounts “Accounting for State Aid” (PBU 13/2000). Instructions for its use, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, prescribe the use of account 86 “Targeted financing” for postings.

What transactions with subsidies are reflected in the transactions?

Subsidy accounting provides for three types of financial transactions:

• receipt of subsidies;
• use of finances for their intended purpose;
• return of part of the money that could not be used for its intended purpose.

When to report subsidies

The procedure for reporting transactions in accounting documents depends on the financial issue that the subsidy solves, that is, whether the money comes in advance or is compensated after the fact. This leads to two possible ways of reflecting subsidized funds.

1. "Subsidy debt." If there is mutual confidence - that the financing requirements will be met and that the money will be received - the subsidy can be scheduled on the balance sheet immediately after the contract is concluded, recording it as a “public debt”, repaid as tranches are received. In this case, the wiring will be as follows:
   • debit 76 “Settlements with various debtors and creditors”, credit 86 “Targeted financing” - a reflection of budget receivables for the provision of subsidies (at the time of signing the agreement);
   • debit 51 “Current accounts” (10 “Materials”, 08 “Non-current assets” or others), credit 76 - funds (or property) were received on account of the subsidy provided under the agreement.
2. “Received - reflected.” Money or assets received as a subsidy are reflected on the balance sheet when they are actually provided to the enterprise. The wiring is like this:
   • debit 51 (10, 08, etc.), credit 86 – reflection of the receipt of finance (or property, or both) within the framework of the budget subsidy.

Reflection of subsidies on past expenses

This method of reflecting subsidies belongs to the first noted variety - repayment of government debt. With its help, the state compensates for targeted expenses that have already been made previously, which means there is no doubt about compliance with the subsidy conditions.

According to clause 10 of PBU 13/2000, it must be reflected with the following posting:

• debit 76 “Settlements with various debtors and creditors”, credit 91.1 “Other income” - a reflection of budget debt for government subsidies;
• debit 51 “Current accounts”, credit 76 - subsidy funds were received to compensate for expenses incurred in previous periods.

Reflection of subsidies for capital expenditures

Capital expenses for the acquisition, construction, and creation of fixed assets (non-current assets) are recognized. The peculiarity of accounting is that such property is subject to monthly depreciation, which must be written off regularly. If a subsidy is intended for capital costs, then these funds should be reflected in the following order:

• debit 86 “Targeted financing”, credit 98.2 “Future expenses” - funds for capital acquisition (construction, creation...) of a non-current asset received through a subsidy;
• debit 20 “Main production” (23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”, etc.), credit 02 “Depreciation of fixed assets” - depreciation is accrued on fixed assets acquired with subsidized funds.

If an asset purchased with a subsidy is not subject to depreciation, then this targeted financing should be accounted for as deferred income, and then reflected as part of “other income” as costs are recognized.

NOTE! There are no clear regulations for classifying subsidy funds as “other income” in the legislation. The organization itself can consolidate it in its documentary policy.

How to reflect the subsidy on current expenses

If the state provided funds not for the acquisition of an asset, but for the implementation of the program, then the expenses will not be one-time, but more or less regular: the organization will need to constantly pay wages, buy raw materials, consumables, etc. These costs should be reflected in accounting in the period in which they are recognized. Let us give an example of recognizing budget funds spent for the purchase of materials:

• debit 10 “Materials”, credit 60 “Settlements with suppliers and contractors” - materials were purchased from the supplier;
• debit 86 “Targeted financing”, credit 98.2 “Deferred expenses” - the amount of the subsidy aimed at the purchase of materials is recognized as a deferred expense;
• debit 20 (23, 25,26, etc.), credit 86 – used materials are written off;
• debit 98.2, credit 91.1 “Other income” - at the time of writing off materials, the amount for their purchase is taken into account as part of other income.

For payment of remuneration for labor of the subsidized funds, the wiring will be as follows:

• debit 86 “Targeted financing”, credit 98.2 “Future expenses” - the amount for salary payments provided by the subsidy is included in future expenses;
• debit 20 (23, 25, 26, etc.), credit 70 “Settlements with personnel for wages” (69 “Settlements for social insurance and security”, 73 “Settlements with personnel for other operations”, etc.) - calculation of payments for employees;
• debit 98.2, credit 91.1 - the amount of the subsidy spent on paying salaries is included in other income.

Reflection of the return of subsidies

The organization is obliged to return funds to the budget when it can no longer provide the conditions for the provision of subsidies. This will be reflected in accounting depending on:

• time of receipt of the main tranche;
• way to reflect this receipt.

1. If funds must be returned in the same year they were received(financing for current expenses), then you will have to reverse the entries related to the subsidy, of course, except for the one that indicates its receipt. You need to return the funds using the following procedure:
   • debit 76, credit 51 (08.10, etc.) – refund of funds for a subsidy received earlier.
2. If the subsidy was received in the previous reporting year, returns are a little more complicated. Capital expenditures for which the subsidy must be repaid are reflected as follows:
   • debit 86, credit 76 – reflection of debt associated with the return of the subsidy;
   • debit 91.1, credit 86 – restoration of accrued depreciation (using subsidies);
   • debit 98.2, credit 86 – restoration of the full amount of the subsidy.

If assistance was given for current expenses, it must be returned in the following way:

• debit 86, credit 76 – reflection of debt for targeted financing;
• debit 91.2, credit 86 – restoration of subsidy funds in the amount of current expenses incurred.

Subsidy and taxes

Money and property provided by the state are included in taxable income, but not immediately upon receipt, but as they are spent or as depreciation is calculated.

Subsidy funds are subject to income tax in proportion to the expenses that were incurred with this money, for no more than two tax periods. After this time, the unused funds must be recognized as income and the due tax (income) must be paid on it.

To simplify The peculiarity of the taxation of subsidies is that you need to carefully consider what and when the subsidized amounts are spent on:

• expenses for the acquisition or creation of fixed assets are recognized as profit until the end of the tax period in which they were put on the balance sheet (put into operation) - simultaneously or in equal shares;
• costs of goods for resale are taken into account as the tax base on the date of sale of purchased goods.

For UTII payers the subsidy cannot be imputed income (state aid does not “fit” into the scope of “imputed” activities), therefore it will be fully taken into account for tax purposes as profit in full and calculated in the usual manner - according to the rules of the general regime or the simplified tax system (Letter of the Ministry of Finance of Russia dated July 22, 2011 No. 03-03-10/66).

IMPORTANT! Value added tax when performing work and services, purchasing goods using budget funds is not recognized as an expense when calculating income tax (Letter of the Ministry of Finance of the Russian Federation dated March 19, 2012 No. 03-03-06/4/20).

We continue to publish articles on the reflection in accounting and reporting of budgetary, autonomous institutions, main managers, recipients of budget funds, performing the functions and powers of the institution’s founder, operations to provide subsidies for the implementation of state (municipal) tasks. In this article M.V. Leonova, head of the Department for Reporting on the Execution of the Federal Budget of the Interregional Operations Directorate of the Federal Treasury, considers the procedure for reflecting transactions to receive a subsidy for the implementation of a state task in the accounting and reporting of autonomous and budgetary institutions.

Operations to obtain subsidies for the implementation of state tasks in accounting and reporting of an autonomous institution

In the last issue of the magazine “BUKH.1S”*, the procedure for reflecting transactions for the provision of subsidies from the federal budget for the implementation of state (municipal) tasks and subsidies for other purposes in the budget accounting of the main managers, recipients of budget funds, performing the functions and powers of the founder was considered.

Note:
* Read more.

Let's look at a specific example of how operations to receive subsidies for the implementation of a government task are reflected in the accounting and reporting of an autonomous institution.

Let us recall the conditions of the example.

The Law on the Federal Budget for the current year according to the budget classification expenditure code 157 0702 4239900 621 (KRB1) approved the amount of 10,000.00 rubles, according to the code 157 0702 4239900 612 (KRB2) - 12,000.00 rubles, according to the code 157 0106 0920700 6 12 ( KRB3) - 4,000.00 rubles. The founder entered into agreements:

• with an autonomous institution on the provision from the federal budget of a subsidy for the implementation of a state task in the amount of 10,000.00 rubles, which was transferred to an account opened for the institution in a credit institution, fully used;
• with a budgetary institution to provide a subsidy from the federal budget for other purposes in the amount of 12,000.00 rubles, which is transferred to the institution’s personal account opened with the Federal Treasury. Of these, 300.00 rubles were returned to the Founder in the current period. The balance of unused targeted subsidies at the end of the reporting year amounted to 1,700.00 rubles. A report on the expenditure of the targeted subsidy in the amount of 10,000.00 rubles was submitted to the Founder.

In addition, based on an application from a budgetary institution, a subsidy was transferred to his personal account to reimburse the institution’s expenses in the amount of 4,000.00 rubles.

The budgetary institution returned the unused balance of the targeted subsidy from previous years in the amount of 500.00 rubles from the personal account.

The accrual of income from receiving a subsidy for the implementation of a state (municipal) task is carried out by the institution under the terms of the concluded agreement, regardless of the fact of receipt of the subsidy.

Accounting records for receiving a subsidy for the implementation of a state task of an autonomous institution, as well as the procedure for their reflection in the program “1C: Accounting for a State Institution 8” (indicating the program documents) are presented in Table 1.

The formation of financial statements by budgetary and autonomous institutions is carried out in accordance with the Instructions on the procedure for compiling and submitting annual and quarterly financial statements of state (municipal) budgetary and autonomous institutions, approved. by order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n (as amended by order of the Ministry of Finance of Russia dated October 26, 2012 No. 139n).

A report on the institution’s implementation of its financial and economic activity plan (f. 0503737) (hereinafter referred to as the Report (f. 0503737)) is generated separately by type of financial support.

The report (f. 0503737) of an autonomous institution by type of financial support - a subsidy for the implementation of a state (municipal) task - is presented in table 2 (rows with “zero” indicators are not included in tables 2, 3, 6, 7).

Considering that the subsidy for the implementation of the state task was used by the autonomous institution in full, the Balance Sheet of the state (municipal) institution (f. 0503730) (hereinafter referred to as the Balance Sheet (f. 0503730)) will be “zero”, so we will give an example of filling out only the Statement of Financial Results activities of the institution (f. 0503721) (hereinafter referred to as the Report (f. 0503721)) - see table 3.

Operations to obtain subsidies for other purposes in the accounting and reporting of a budgetary institution

The accrual of income from receiving a subsidy for other purposes, including reimbursement of the institution’s expenses, is made by the institution on the basis accepted by the Founder Subsidy expenditure report.

At the same time, as noted above, the reflection in the accounting records of the institution of transactions for the acceptance and fulfillment of monetary obligations in terms of subsidies for other purposes to reimburse the expenses of the institution is carried out in a manner similar to the procedure for a subsidy for the implementation of a state (municipal) task - see Table 4.

Example of generating a Report f. 0503737 by type of financial support - subsidy for other purposes - is presented in Table 5.

Please note that the return of the unused balance of the target subsidy of the current year is reflected in line 102 “subsidies for other purposes” with a minus sign, that is, the total amount of the subsidy received is reduced by the amount of the return, and the return of the unused balance of the target subsidy of previous years is reflected in line 104 “other income” with a minus sign.

As follows from the example, the targeted subsidy has not been fully spent, therefore, the balance must be reflected by the budgetary institution in the Balance Sheet (form 0503730) - see Table 6. Reflection of transactions with targeted subsidies in the Report (form 0503721) is presented in Table 7.

It is important to note the mandatory compliance of accounting indicators in terms of the balance of the subsidy unused by the institution for other purposes, reflected in accounting in account 5,205 81,000 “Settlements with payers of other income” (5,205 80,000 “Settlements for other income” for an autonomous institution), and The founder in budget accounting on account 1,206,41,000 “Calculations for advance gratuitous transfers to state and municipal organizations.” In addition, the specified accounting indicators must correspond to the data reflected by the institution in the report on the expenditure of subsidies and in the accounting (financial) statements.