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List of codes of targeted subsidies. Provision and accounting of targeted subsidies

03.01.2021

INTRODUCTION

In 2010, the reform of the budgetary system began, which was based on Federal Law No. 83-FZ of May 8, 2010 "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with Improving the Legal Status of State (Municipal) Institutions". This law is intended to expand the scope of rights and increase the independence of budgetary institutions, as a result of which the mechanisms for their financial support are changing. Budgetary institutions are switching from budget estimates to funding with subsidies for the fulfillment of state (municipal) assignments. The main document reflecting the functioning of a budgetary institution is a plan of financial and economic activities with the following goals: planning the total volume of receipts and payments; determination of the balance of financial indicators; planning measures to improve the efficiency of the use of funds at the disposal of the institution; planning activities to prevent the formation of overdue accounts payable institutions and management of income and expenses of the institution.

The payment plans identified by the accountant are reflected in the context of the following areas of expenses: wages and salaries, communication services, transport services, utilities, rent for the use of property, property maintenance services, other services, the acquisition of fixed assets, the acquisition of intangible assets, purchase of inventories, purchase of securities, other payments, other payments not prohibited by the legislation of the Russian Federation.

The object of this work is the municipal budgetary educational institution "Gymnasium No. 1 named after VI Lenin ".

The subject is the financial and economic activities of the institution in question.

The purpose of the work is to study a budgetary institution by considering information about the financial position of the enterprise: financial results and their changes. To achieve this goal, the following tasks were set:

1. To study the theoretical aspects of the functioning of budgetary institutions on the basis of regulatory legal acts and scientific literature data.

2. Analyze the actual receipt of subsidies in relation to the plan for the reporting period and the previous year by obtaining data on financial results.

3. To identify ways to improve the efficiency of the use of budgetary funds in the institution.

Analysis of the plan of financial and economic activities on the basis of the data under consideration (cash inflows according to the plan for the reporting year to the previous period and analysis of their targeted spending) is necessary to determine the directions for the use of funds, and, accordingly, the effective conduct of financial activities.

The concept of subsidies in a budgetary institution and their types

The budgetary system of the Russian Federation consists of budgets of three levels: federal, regional and local. The filling of the corresponding levels of budgets is determined by revenues from foreign economic activity, tax collection, and other revenues. In the opposite process, the federal budget can allocate additional funds to the budgets of other levels - transfers - in the form of grants, subsidies and subventions.

At the same time, the federal budget provides these funds to the regional budget, and the regional - to the local budget in need of them.

Subsidies are provided without any conditions and goals; the recipient budget is free to dispose of these amounts at its own discretion and spend as it sees fit. Subventions are also allocated on the terms of gratuitousness and irrevocability, but for specific purposes. These amounts can only be spent for the intended purpose and within the specified time frame. If these conditions are not met, the recipient budget must return the subvention to the budget that allocated it.

The definition of the concept "Subsidy" is given in the free encyclopedia "Wikipedia" The Latin origin of this word is interpreted as subsidium- help, support. These are payments to consumers provided at the expense of the state or local budget, as well as payments of special funds for legal entities and individuals, local authorities, and other states.

In accordance with the Budget Code of the Russian Federation, a subsidy is budgetary funds provided to the budget of another level of the budgetary system of the Russian Federation, to an individual or legal entity on the basis of shared financing of targeted expenditures.

It is necessary to highlight three main properties corresponding to the concept of “subsidy”:

1.Gratuitous transfer of funds (refund is possible)

2.target character

3.co-financing (on terms of equity financing)

The procedure for determining the amount and conditions for the provision of subsidies in accordance with Article 78.1 of the "Budget Code of the Russian Federation" dated July 31, 1998 No. 145-FZ (as amended on November 3, 2015) from the federal budget of the Russian Federation, the budgets of the constituent entities of the Russian Federation, local budgets are established accordingly The Government of the Russian Federation, the supreme executive body of state power of the constituent entity of the Russian Federation, the local administration or their authorized bodies of state power (state bodies), bodies of local self-government.

A budgetary institution carries out its activities in accordance with the subject and objectives of the activity, determined in accordance with federal laws, other regulatory legal acts, municipal legal acts and the charter. The body exercising the functions of the founder in accordance with the provided constituent documents approves state (municipal) tasks, from which it has no right to refuse. In accordance with the considered Art. 9.2 of the Federal Law of 12.01.1996 "On Non-Commercial Organizations" No. 7-FZ, a decrease in the amount of subsidies provided for the implementation of this state (municipal) task during the period of its implementation is carried out only with a corresponding change in the state (municipal) task.

In connection with the adoption of Federal Law No. 83-FZ of 08.05.2010, the form of granting budgetary funds from the budget to budgetary and autonomous institutions has changed. New forms of financial support for the activities of budgetary and autonomous institutions include:

1. Subsidies for the reimbursement of standard costs associated with the provision of state (municipal) services in accordance with the state (municipal) assignment (clause 1 of article 78.1 of the RF BC)

Subsidies for other purposes (paragraph 2, clause 1 of article 78.1 of the BC RF)
Budget investments in objects of state and municipal property in accordance with paragraph (clause 5 of article 79 of the BC RF).

The standard costs for the provision of state (municipal) services by budgetary and autonomous institutions include costs directly or indirectly related to the provision of services, including:

Remuneration of labor and accruals for payments for labor remuneration,

The cost of purchasing consumables,

Maintenance,

Payment of utility services,

Alarm, security, etc.

Financial support for the fulfillment of the state (municipal) task is carried out taking into account the costs of maintaining immovable property and especially valuable movable property assigned to a budgetary (autonomous) institution by the founder or acquired by a budgetary (autonomous) institution at the expense of funds allocated to it by the founder for the acquisition of such property, and also expenses for the payment of taxes, for which the relevant property, including land plots, is recognized as an object of taxation.

In accordance with part 15 of Article 30 of Federal Law No. 83-FZ, expenditures of budgetary institutions, the source of financial support for which are subsidies for reimbursement of standard costs, are carried out without submission at the place of opening the corresponding personal account: to the territorial body of the Federal Treasury, the financial body of the constituent entity of the Russian Federation ( municipal formation), documents confirming the occurrence of monetary obligations.

The unused balances of funds provided to budgetary institutions from the corresponding budget of the budgetary system of the Russian Federation (balances of subsidies for reimbursement of standard costs) in the current financial year are used in the next financial year for the same purposes (clause 17 of Article 30 of Federal Law No. 83-FZ).

To costs financed by providing a subsidy for other purposes, it can be attributed to:

The costs of capital repairs and the acquisition of fixed assets, not included in the standard costs associated with the fulfillment of a state (municipal) assignment,

Costs of compensation for damage in case of an emergency,

The costs of organizing one-time events held within the framework of long-term and departmental target programs that are not included in the state (municipal) task,

Other costs not included in the standard costs associated with the fulfillment of the state (municipal) task, as well as not related to budget investments and public liabilities to an individual, subject to execution in cash.

The expenses of budgetary institutions, the source of financial support of which are targeted subsidies, are carried out after checking the documents confirming the occurrence of monetary obligations and the compliance of the operation content with the codes for the classification of operations of the general government sector (KOSGU) and the purposes of granting subsidies in accordance with the procedure for authorizing these expenses established by the relevant financial body (clause 16 of article 30 of the Federal Law No. 83-FZ). The balances of funds unused in the current financial year are subject to transfer to the corresponding budget, and can also be returned in the next financial year if there is a need to channel them for the same purposes in accordance with the decision of the relevant GRBS (main manager of budgetary funds)

The possibility of making budget investments in capital construction projects in the form of capital investments in fixed assets of state (municipal) institutions is allowed in accordance with Article 79 of the Budget Code of the Russian Federation. At the same time, the provision of budgetary investments to a budgetary institution entails a corresponding increase in the cost of fixed assets that are on the right of operational management of a budgetary institution. Budget investments are not included in subsidies for other purposes, i.e. represent a special form of financial security.

A distinction should be made between the concepts of direct and indirect subsidies. In the first case, subsidies are used to finance fundamental research and development work (grants), the introduction of new technology into production and retraining of personnel. On the one hand, subsidies can encourage the development of promising industries, on the other hand, they can support unprofitable but strategically important enterprises (with all the consequences of government intervention in the market economy).

Indirect subsidies are provided by means of tax and monetary policy. (The state practices the refund of direct taxes and customs duties, as well as state guarantees and insurance of deposits, export credits)

Thus, the condition for the provision of a subsidy, also allocated for specific purposes like a subvention, is the share participation of the recipient budget. Those. if, for example, the federal budget allocates money to the regional budget for the construction of a transport hub, this facility is being built both at the expense of the regional budget and at the expense of the subsidy received.

Based on the above, subsidies and subventions, unlike grants, have a targeted nature. Subventions and subsidies differ from each other in terms of their share in financing: a subvention is 100% financing for a specific purpose, and a subsidy is only partial.

2. Comparative analysis actual receipt of subsidies for operating costs in relation to the plan for the reporting period and to the previous year

In modern economic conditions, the importance of financial information increases significantly, the reliability and objectivity of which allow all participants in the educational process, as well as other interested persons, to present and understand the financial condition and financial results of the economic activity of the institution in question.

Speaking about a budgetary institution, it is worth noting that only an organization that has the following characteristics at the same time has such a status:

1. The state authorities of the Russian Federation, constituent entities of the Russian Federation, as well as local self-government bodies should act as founders of the organization. Joint stock companies, cooperatives and other similar business entities cannot create a budgetary organization.

2. As the purpose of creating a budgetary organization in the constituent documents, only non-commercial functions can be defined. At the same time, this restriction cannot be understood to mean that a budgetary organization is prohibited from providing paid services and independently receiving income to ensure the implementation of the powers of state authorities and local self-government bodies provided for by the legislation of the Russian Federation in the fields of science, education or health care, culture or social protection, employment, physical education and sports and others. The bulk of budgetary organizations carry out certain types of paid activities and thus receive the funds necessary for their development. However, making a profit is not and cannot be the goal of a budgetary organization. And all the funds she earned on her own should be directed exclusively to the expansion and development of the system of services for the provision of which it was created.

3. A budgetary organization must be financed from the federal budget, the budget of a constituent entity of the Russian Federation, the municipal budget or the budget of the state non-budgetary fund for the fulfillment of the provided state order.

Gymnasium No. 1 named after V.I. Lenin is a municipal budgetary educational institution that carries out its activities in accordance with the Charter by providing services in the field of education.

All budgetary funds are spent in accordance with the approved plan of financial and economic activities. The gymnasium ensures the fulfillment of its obligations within the framework of the allocated funding for the fulfillment of the state assignment.

Financing of an educational institution is carried out from such sources as:

1.According to the Budget Code of the Russian Federation of July 31, 1998 No. 145-FZ (as revised on November 3, 2015), the budgets of the budgetary system of the Russian Federation provide for subsidies to budgetary institutions for the financial support of their fulfillment of the state (municipal) task, calculated taking into account the standard costs for provision by them of state (municipal) services to individuals and (or) legal entities and normative costs for the maintenance of state (municipal) property.

2. In accordance with the same article, subsidies from the budgets of the budgetary system of the Russian Federation may be provided to budgetary and autonomous institutions for other purposes.

3. In accordance with clause 4 of article 9.2 of the Federal Law of 12.01.1996 No. 7-FZ "On non-profit organizations", in the prescribed manner, it provides services related to the main activities on a paid basis.

4. Sponsorship assistance for events.

The institution has established internal control over the state of accounting and tax accounting, the accuracy of data accounting and reporting. Supervises all activities of the accounting department, bears personal responsibility for the timely and high-quality performance of tasks and functions, carries out, within its competence, management functions: planning, organization, motivation, monitoring compliance with payment and financial discipline, regulatory regulation of accounting, using the appropriate instructions, and also forms, in accordance with the legislation, the accounting policy of the chief accountant of the institution.

In accordance with the Order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n, the plan of financial and economic activities is drawn up for the financial year, if the budget law is approved for one financial year, or for the financial year and the planning period, if the budget law is approved for the financial year and the planned period. The plan of financial and economic activities includes indicators of the financial condition of the institution (data on non-financial and financial assets and liabilities), targets for receipts and payments of the institution.

Thus, based on the data provided by the municipal budgetary educational institution “Gymnasium No. 1 named after VI Lenin "(hereinafter MBOU" Gymnasium No. 1 named after VI Lenin "), you can imagine a picture of keeping records of the financial and economic activities of the organization. (see "Table 1")

Table 1. Fixed data on the receipt of budgetary funds in MBOU “Gymnasium No. 1 named after V. I. Lenin "(rub.)

Budgetary receipts	Fact 2014	2015 year	Deviations
Plan	Fact	Fact for 2014 to fact for 2015	Fact for 2015 to plan for 2015
± ∆	%	± ∆	%
Total receipts, including:	56000268.00	49309500.00	56936695.08	+936427.08	+1.7	+7627195.8	+15.5
On subsidies for the execution of the state (mun) order	53649698.00	44149500.00	53741791.18	+92093.18	+0.2	+92273.18	+21.8
For subsidies for other purposes	3524667.00	1933900.00	2843782.90	-680884.1	-19.3	+909882.9	+46.9
For budget investments	-	-	-	-	-	-	-
Other income	2411786.72	3266100.00	3511121.00	+ 1099334.8	+14.6	+245021	+7.5

In terms of accounting, horizontal analysis is more common, in which an indicator (line) is taken and its change is tracked over two or more periods of the profit and loss statement, or the ratio of planned indicators to actual ones.

Horizontal analysis uses two approaches:

1.Comparing the change in absolute values (for example, rubles),
2. Comparison of configurations in relative (percentage) values.

Often, analysts use both approaches in a report. With all this, a more "pleasant" approach is the analysis of the configuration as a percentage of the previous (or the first) period (for example, "over the past three months, income has increased by 20%").

After reviewing the structure of the institution's income, it is worth noting the deviation in the actual data presented in the report of the budgetary educational institution on financial and economic activities at the beginning of 2015 from the planned indicator. In this case, it will be positive:

P (fact) - P (plan) = 7627195.08 rubles → ∆ P (receipts) ≈ 16%

A similar situation is observed when comparing the indicators of the reporting period as of 01.01.2015 to the indicators of the previous period:

P (2015) / P (2014) × 100-100% → T pr (growth rate) ≈1.7%

The found indicator of the intensity of changes in the level of the series allows you to see how many times the level of budget receipts has increased in comparison with the baseline. In this case, the growth rate will have an insignificant value of 1.7%, which still shows a positive trend.

A clear conclusion on the receipt of budgetary funds for the current expenses of the institution in MBOU "Gymnasium No. 1 named after IN AND. Lenin "can serve as a histogram reflecting such data, covering several periods. (" Histogram 1 ")

Bar graph 1

In 2015, there is a trend towards an increase in the income of an educational organization in terms of the funds received in the form of subsidies to ensure the state assignment in relation to 2013 and 2014.

The increase in budget revenues is caused by an increase in the contingent of students, and this is also due to the receipt of additional government work (holding Olympiads, renovating premises). One of the reasons for the increase in the size of the subsidy may also be, for example, a change in the amount of payments for the provision of measures of social support for low-income families whose children are studying in municipal educational institutions located on the territory of the municipal district "city of Ulyanovsk."

For subsidies received by a state institution for specific purposes, it is important to correctly design and record. This will help to avoid a serious violation - misuse of budget funding. We tell you how to correctly draw up an application, an agreement with the founder, and generate information about targeted subsidies.

Consider the rules for reflecting the accrual, receipt and expenditure of funds allocated by the founder, as well as the return of unused balances in the accounting.

Subsidy code for other purposes

Funding received by budgetary and autonomous institutions can be divided into two categories:

Funds allocated for the implementation of the state assignment, calculated taking into account the standard costs for the provision of public services.
Funds provided for specific purposes on the basis of Article 78.1 of the Budget Code of the Russian Federation. Their amount does not depend on the volume of services performed. The directions of use are regulated by regulatory enactments.

In the order of the Ministry of Finance 226n dated December 13, 2017, the codes of targeted subsidies allocated from the federal budget are established. A total of 85 areas of targeted financing are combined into seven groups:

Payments to individuals.
Measures for the maintenance of federal property.
Acquisition of the NFA.
Capital investments and other real estate transactions.
Measures for civil defense, prevention of emergencies and elimination of their consequences.
Public health protection measures.
Other expenses.

From the list of targeted subsidies, by order 226, funds were excluded to support the activities of the government body that performs the functions of the founder. For institutions receiving funds from regional or municipal budgets, the directions of possible targeted funding are approved by local regulations.

Application for the allocation of targeted subsidies

In order to receive money for certain purposes, a budgetary or autonomous institution must draw up and send an application to the founder with the attachment of the necessary calculations and justifications. There is no unified form for this document. Ministries and other structures in charge of state institutions, by their orders, determine the form of the application, the methods and terms of its submission, the procedure for consideration and approval. The sent document must contain the following details:

application number;
the date of recieving;
year of allocation of targeted funding;
full name, TIN, KPP of the recipient;
type and code of subsidies for other purposes in accordance with the approved lists;
the grounds for the allocation of funds;
information about the funded event or property;
the need for funds in rubles;
signatures of the head and chief accountant.

If within the same type of subsidy there is a need to finance several events or real estate objects, the application can be drawn up in the form of a list indicating the costs for each item and the total amount.

Agreement or contract for the provision of subsidies for other purposes

Funding of autonomous and budgetary organizations is carried out by the founders in accordance with the signed agreements on the allocation of funds. For agreements on targeted subsidies provided from the federal budget, a standard form has been in effect since 2017, approved by order of the Ministry of Finance 197n of October 31, 2016. It contains the following sections:

The subject of the agreement is the name, purpose and code of the subsidy.
Terms of provision and financial support. The total amount of funding and the amount of annual payments are indicated, but not more than for the period of the adoption of the federal budget. The code of the budget classification, according to which the founder acting in the role of PBS, received LBO for subsidies, is affixed.
The order of transfer. The section indicates a personal account opened for an institution in the treasury, or a settlement account with a credit institution.
Interaction and responsibility of the parties. The rights and obligations of the founder and the state institution arising from the provision, receipt and use of a subsidy are prescribed.
Final provisions. Provide for cases of possible termination or amendment of the agreement, validity period, ways of exchanging documents, etc.
Payment details and signatures of the parties.

Local authorities develop their own standard forms or use the approved by the Ministry of Finance. The contract provides for a number of annexes: a list of subsidies, a schedule of transfers, a report on use. If it is necessary to make changes, an additional agreement is drawn up.

List of targeted subsidies

State authorities performing the functions of founders annually approve a list of subsidies relevant to their field of activity. The form for this document (0501015 according to OKUD) was approved by the Ministry of Finance in order 140n of December 27, 2013 in Appendix 3 and contains the following details:

name of the founder;
the name of the financial authority that maintains personal accounts for operations with targeted funds;
budget level;
the name of the subsidy;
subsidy code for other purposes;
consumable KBK;
name, date and number of the normative act on the basis of which the funds are allocated.

A copy of the document is received by the financial authority, which will conduct transactions on personal accounts for targeted funds.

Accounting for subsidies for other purposes

In the accounting of budgetary institutions, to conduct transactions with funds allocated for certain purposes, the code of the type of financial security "5" is used in accordance with Instruction 157n. Choose an account depending on the purpose of the subsidy: 205.52 for current expenses or 205.62 for capital. On the date when the subsidy agreement was signed, reflect it in deferred income on account 401.40 - in the total amount of the agreement. In the income of the current year on account 401.10, recognize the subsidy on the date when the founder approved the report - in the amount of confirmed expenses.

Details of transactions with targeted subsidies

No later than ten days from the date of signing the agreement with the founder, the state institution must form a document "Information on transactions with targeted subsidies." Form 0501016 according to OKUD is given in Appendix No. 1 to the order of the Ministry of Finance 226n. The heading part contains the names of the recipient organization, founder, financial authority. The tabular section for each concluded agreement indicates:

name and code of the subsidy;
date and number of the agreement;
analytical codes of receipts (code of the subspecies of income) and payments (code of the type of expenses);
the amount of the allowable balance of earmarked funds;
the amount of the returned receivables of previous years, permitted for use;
the amount of planned receipts in the current financial year;
estimated payments.

If the organization is awarded multiple grants, they are included in one form, approved by the founder. For recipients of targeted funds from the federal budget, information is generated in the "Electronic budget" system. Specialists of the financial authority (treasury), who open personal accounts and provide treasury support, check the availability of the types of subsidies specified in the information in the list approved for the financial year.

Statement of targeted use of subsidies

Control over the spending of funds allocated for other purposes is carried out by the founder and state financial control bodies. Ministries and departments approve guidelines on the calculation of performance targets for the provision of subsidies in various fields of activity. The agreements provide for the founder's right to request from the recipient organization one-time and periodic reporting on the expenditure of funds.

Based on the results of the work of the regulatory authorities, an inspection report is drawn up containing the following information about the control event:

basis for conducting;
goal;
object and period of verification;
list of applicable regulations;
the validity and legality of the allocation of targeted funding;
analysis of the use of funds received in areas;
conclusions and recommendations.

The most serious violation a scan can detect is misuse. This is the purchase of goods, works and services that do not meet the objectives of the allocation of subsidies specified in the agreement. For the organization, the amount of the fine for such a violation is from 5% to 25% of the amount spent for other purposes.

What are the procedure and conditions for providing targeted subsidies to cultural institutions? How to reflect in accounting transactions on accrual, receipt of such subsidies, as well as return to the budget of unused subsidies balances?

In accordance with para. 2 p. 1 art. 78.1 of the Budget Code of the Russian Federation, in addition to subsidies for the fulfillment of a state assignment, budgetary and autonomous institutions may receive subsidies from the budgets of the budgetary system of the Russian Federation for other purposes. The provision of targeted subsidies to budgetary institutions subordinated to the Ministry of Culture is carried out in the manner approved by the Order of the Ministry of Culture of the Russian Federation of 05/12/2016 No. 1032 (hereinafter - Order No. 1032). In this article, we will describe the goals and conditions for the provision of such subsidies, as well as how to reflect them in accounting.

The procedure for providing targeted subsidies

Agreement.

To provide a targeted subsidy, an agreement is concluded between the Ministry of Culture and the institution, which provides for:

goals, procedure, conditions, amount and terms of granting subsidies;
the right of the Ministry of Culture to conduct inspections of the institution's compliance with the conditions established by the concluded agreements;
the procedure for the return of the amounts used by the institution in the event that, based on the results of inspections, the facts of violation of the conditions for granting a subsidy are found;
other rights and obligations of the parties and the procedure for their interaction in the implementation of the agreement.

Purpose of providing.

In accordance with clause 3 of Order No. 1032, targeted subsidies may be provided in order to financially cover the following expenses of the institution:

1) overhaul of buildings, other immovable property (including the networks and systems of engineering and technical support that are part of them), development of project documentation (including engineering surveys), implementation of construction control for the specified work and work to preserve cultural heritage objects providing for the repair, restoration, adaptation of cultural heritage objects for modern use and including research, exploration, design and production work, scientific management of work on the preservation of cultural heritage sites, technical and designer supervision over these works. It should be noted that in this case, under repaired (restored) real estate objects are understood as objects assigned to the institution both on the basis of operational management and on the right of long-term lease or gratuitous use (clause 4 of Procedure No. 1032);

2) the provision of scholarships to students, graduate students, assistant trainees studying in full-time training at the expense of budgetary appropriations of the federal budget, students of preparatory departments studying at the expense of budgetary appropriations of the federal budget, including material support for needy students studying at the expense of budgetary appropriations of the federal budget, with the exception of payments subject to public obligations and execution in the manner established by the Government RF. The amount and recipients of subsidies provided for these purposes are determined in accordance with the legislation of the Russian Federation based on the calculations of the Ministry of Culture in the amount of the annual requirement;

3) expenses arising from extraordinary circumstances (natural disaster, fire, accident). The amount of the subsidy for financial support of these expenses is determined when providing economic calculations (justifications), as well as documents confirming the occurrence of additional monetary obligations (clause 6 of Procedure No. 1032);

4) creation of objects of fixed assets worth more than 2 million rubles. in the implementation of the improvement of the territory of the institution. In this case, the expenses for the improvement of the territory of the institution, leading to the creation of new objects of fixed assets, in order to ensure and increase the comfort of the conditions of stay of the visitors of the institution and improve the sanitary and aesthetic condition of the territory, include the costs of design, creation and reconstruction of facilities for improvement, including lighting of the territory. , arrangement of footpaths, installation and creation of small architectural forms (elements of monumental and decorative design, devices for mobile and vertical gardening, urban furniture, utility and technical equipment on the territory) (clause 7 of Order No. 1032);

5) payments of compensation for expenses for payment of residential premises, heating and lighting to teachers, managers, deputy managers, heads of structural divisions and their deputies of federal state educational organizations living and working in rural settlements, workers' settlements (urban-type settlements). The allocation of targeted subsidies to institutions for the implementation of monthly compensations is made on the basis of an application for financial support of these costs;

6) making monthly payments to members of state academies of sciences. The amount of subsidies for such payments is determined in accordance with the Decree of the Government of the Russian Federation of 05/22/2008 No. 386 "On the establishment of monthly payments to members of state academies of sciences", as well as the Order of the Government of the Russian Federation of December 29, 2008 No. 2034-r "On the establishment of the maximum number of members Russian Academy arts ".

In addition, for the institutions of science and education subordinate to the Ministry of Culture, targeted subsidies can be provided in order to financially cover the costs of acquiring especially valuable movable property with an initial (maximum) purchase price of more than 2 million rubles. per unit and term useful use more than five years (including expenses for equipment installation, other expenses that form the initial cost of the object in accounting). The volume of such targeted subsidies is determined when an application is submitted with justification for the need to purchase an object and the initial (maximum) contract price (information on producer prices, publicly available market research results, price lists and other similar information) (clauses 3, 10 of Procedure No. 1032).

The procedure for allocating and receiving targeted subsidies.

To receive a targeted subsidy, an institution sends applications to the Ministry of Culture with the attachment of appropriate justifications and calculations, after checking which, the ministry decides on the allocation of a subsidy. In addition, when granting a subsidy, the institution draws up a draft information on operations with targeted subsidies allocated to a state institution (f. 0501016) (hereinafter - information (f. 0501016)). Such a project is considered by the Ministry of Culture within five days (clauses 11-14 of Order No. 1032).

It is worth noting that if there is an electronic document flow between the institution and the Ministry of Culture, the listed documents can be sent by the institution in electronic form.

After agreeing on the information (f. 0501016), the transfer of targeted subsidies is carried out. Transactions with targeted subsidies are recorded on a personal account designed to record transactions with funds provided to an institution from the federal budget in the form of subsidies for other purposes, opened to an institution in the Federal Treasury body (clause 17 of Order No. 1032, clause "b" clause 5 Order No. 24n).

Authorization of payment of monetary obligations of institutions, the source of financial security of which is the target (including its balance at the beginning of the current financial year), is carried out in accordance with Order No. 72n.

Report on the spending of targeted subsidies.

In accordance with clause 23 of Order No. 1032, institutions quarterly, before the 5th day of the month following the reporting quarter, submit to the Ministry of Culture a report on the implementation of expenses, the source of financial support for which is a targeted subsidy. The form of such a report is given in Appendix 4 to Order No. 1032.

It should be noted that the spending of the targeted subsidy should be carried out in strict accordance with the purposes of its provision. Responsibility for spending subsidies is primarily borne by the head of the institution (clause 25 of Procedure No. 1032).

Accounting for targeted subsidies

In accordance with the Instructions on the procedure for applying the budgetary classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated 01.07.2013 No. 65n, income in the form of subsidies provided from the corresponding budgets of the budgetary system of the Russian Federation (except for subsidies for state orders) are reflected in article 180 "Other income" KOSGU. State (municipal) institutions have the right, when forming an accounting policy, to provide for this article in the third category of the KOSGU code for additional detailing of operations in order to ensure the completeness of reflection in the accounting (budget) accounting of information on operations performed (for example, to specify the types of targeted subsidies - a subsidy for repairs ( 181), improvement subsidy (182), etc.).

Reflection of operations related to the receipt and expenditure of targeted subsidies in accounting is carried out by budgetary institutions in accordance with instructions No. 157n and 174n. Also, for the purposes of accounting for these operations, it is necessary to keep in mind the clarifications of the Ministry of Finance given in the Letter dated 01.04.2016 No. 02-06-07 / 19436 (hereinafter - Letter No. 02-06-07 / 19436).

According to clause 21 of Instruction No. 157n, the accounting of transactions carried out at the expense of targeted subsidies is carried out using the code of the type of financial security - 5 "Subsidies for other purposes" in the 18th category of account numbers.

Accrual and receipt of income in the form of a subsidy.

Accrual of income in the form of targeted subsidies is reflected in accounting in the amount of expenses confirmed by the report, the financial source of which was targeted subsidies. Thus, the accrual of income is carried out only after drawing up a report on the expenses incurred. On the basis of such a report, an accounting certificate is drawn up (f. 0504833).

In accounting, the operation of calculating the targeted subsidy is reflected by the budgetary institution by the following entry (clause 93, clause 150 of Instruction No. 174n):

Debit of account 5 205 81 560 "Increase in receivables from other income"

Credit account 5 401 10 180 "Other income"

Subsidy refund.

The balances of the targeted subsidy not used at the beginning of the current financial year are subject to return to the budget in accordance with the Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 82n “On the collection of unused balances of subsidies provided from the budgets of the budgetary system of the Russian Federation to state (municipal) state institutions ( municipal) unitary enterprises "(hereinafter - Order No. 82n).

At the same time, if there is a need for a target subsidy that was not used at the beginning of the current financial year, its balances can be used in the current financial year to financially support the costs corresponding to the purposes of providing such a subsidy. The specified need must be confirmed by the relevant state (municipal) authority that provided such a subsidy.

According to clause 20 of Order No. 1032, in order to obtain a decision of the Ministry of Culture on confirmation of the need for a targeted subsidy that was not used at the beginning of the current financial year for the same purposes, institutions submit an application to the Ministry with the attachment of the following documents confirming the need for balances in the current year:

copies of contracts (agreements) and information to them about fulfilled and unfulfilled obligations at the beginning of the current financial year;
copies of invoices;
copies of acts of acceptance of work performed;
certificates from the accounting department on the accrual of expenses for the payment of the annual allowance and the presence of accounts payable on them;
a copy of the notice of the procurement.

It should be noted that since 2016, the procedure for reflecting the return of unused balances of targeted subsidies in accounting has changed. New accounting records for the execution of the specified operation were brought in Letter No. 02-06-07 / 19436.

Previously, when the balance of the targeted subsidy was transferred to the budget in the accounting for the loan, the funds on the personal account were reduced (5 201 11 610), and the debit reflected the accrual of income settlements in the amount of the remainder of the subsidy (5 205 81 560) (Letter of the Ministry of Finance of the Russian Federation dated 05.04.2013 No. 02-06-07 / 11164).

Now the return of the targeted subsidy is reflected in accounting using account 5 303 05 000 “Settlements for other payments to the budget”. Here are the new accounting entries in accordance with Letter No. 02-06-07 / 19436:


Increase in arrears on the return of unused balances of targeted subsidies to budget revenue
Accrual of the institution's debt for the return to the budget of the balances of unused targeted subsidies in the event that violations of the procedure for using these subsidies are revealed based on the results of subsequent state (municipal) financial control
Transfer (return) of the balance of subsidies to budget income
Decrease in arrears to the budget for the return to budget income of the balances of unused targeted subsidies when deciding whether there is a need for earmarked funds (if the balance of funds was not transferred to budget revenue)
Refund of targeted subsidies from the budget when deciding whether there is a need for targeted funds

The accounting records given in the table can be used to reflect the return of the balances of targeted subsidies and autonomous institutions, indicating zeros in the 24th - 26th digits of account numbers (except for account 5 401 10 180).

It is worth noting that the new entries provided for by Letter No. 02-06-07 / 19436 are also given in the draft order on amendments to instructions No. 174n and 183n. You can get acquainted with the project on the official website of the Ministry of Finance.

On the basis of an agreement concluded with the founder, the theater (a budgetary institution) was transferred to a separate personal account a targeted subsidy for the overhaul of the building. The amount of the subsidy was RUB 300,000. In order to conduct renovation works for the entire amount of the subsidy, a contract was concluded with the contractor in accordance with Federal Law No. 44-FZ. The advance payment under the contract was 90,000 rubles. The contract provides for a phased delivery of work. In the current financial year, work was commissioned worth 230,000 rubles. This amount was also included in the statement of expenses incurred from the targeted subsidy. The last phase of the work was planned to be completed at the beginning of the next financial year. In this regard, at the end of the financial year, there was an unused balance of the targeted subsidy in the amount of 70,000 rubles. The Ministry confirmed the need for these funds and made a decision on the possibility of their use next year. Until this decision was made, the funds were not transferred to the budget income.

In the accounting of the institution, transactions will be reflected in the following accounting entries:


Current fiscal year
Received the amount of the targeted subsidy to a separate personal account	Increase in off-balance sheet account 17 (180 KOSGU)
Advance paid to the contractor		Increase in off-balance sheet account 18 (225 KOSGU)
Expenses for major repairs were calculated on the basis of signed acts of work performed
The previously listed advance was credited
Calculated from suppliers for the completed stages of work (230,000 - 90,000) rubles.		Increase in off-balance sheet account 18 (225 KOSGU)
Accrued arrears on the return to the budget of the balance of the subsidy not used at the end of the year
Next fiscal year
Debt to the budget for the return of the balances of unused targeted subsidies when deciding whether there is a need for earmarked funds has been reduced

In accordance with paragraphs. "A" of clause 3 of Order No. 82n, the sums of the residuals of targeted subsidies, in respect of which the presence of the need to channel them in the current financial year for the same purposes is confirmed by the body exercising the functions and powers of the founder, are indicated in column 6 years at the beginning of 20__ " information (f. 0501016).

The institution is obliged to submit this information to the territorial body of the Federal Treasury by July 1 of the financial year following the reporting one. If information is not provided within this period, the territorial body of the Federal Treasury, no later than the first business day after June 30 of the financial year following the reporting year, collects the balances of targeted subsidies by transferring them to the account opened by the Federal Treasury department for the constituent entity of the Russian Federation on balance sheet account No. 40101 "Incomes distributed by the Federal Treasury bodies between the budgets of the budgetary system of the Russian Federation" for subsequent transfer to the federal budget (subparagraph "b" of paragraph 3 of Order No. 82n).

In accordance with para. 2, 4 p. 1 art. 78.1 of the Budget Code of the Russian Federation, the procedure for determining the amount and conditions for the provision of targeted subsidies from the budgets of the budgetary system of the Russian Federation are established, respectively, by the Government of the Russian Federation, the supreme executive body of state power of the constituent entity of the Russian Federation, local administration or their authorized bodies of state power (state bodies), local self-government bodies. This article discusses the procedure for providing subsidies to budgetary institutions subordinate to the Ministry of Culture. According to this order, the goals, volumes, as well as the conditions for providing the institution with a targeted subsidy are prescribed in an agreement concluded with the ministry.

When reflecting in the accounting records of transactions related to the provision and expenditure of targeted subsidies, institutions should take into account the new accounting records on the registration of the return to the budget of the unused subsidy balances.

Let us recall that the spending of targeted subsidies is carried out in strict accordance with the objectives of their provision. Misuse of funds entails the imposition of an administrative fine (Article 15.14 of the Administrative Code of the Russian Federation):

for officials in the amount of 20,000 to 50,000 rubles. or disqualification for a period of one to three years;
for legal entities - from 5 to 25% of the amount of funds received from the budget of the budgetary system of the Russian Federation, used for other purposes.

The procedure for opening and maintaining personal accounts by territorial bodies of the Federal Treasury, approved by By order of the Treasury of the Russian Federation of December 29, 2012 No. 24n.

The procedure for authorizing the expenditures of federal budgetary institutions and federal autonomous institutions, whose personal accounts are opened in the territorial bodies of the Federal Treasury, the source of financial support for which are subsidies received in accordance with para. 2 p. 1 art. 78.1 and clause 1 of Art. 78.2 BC RF, approved. By order of the Ministry of Finance of the Russian Federation of July 16, 2010 No. 72n.

Instructions for the application of the Unified Chart of Accounts for State Authorities ( government agencies), local government bodies, governing 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 01.12.2010 No. 157n.

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

Instructions for the use of the Chart of accounts for accounting of autonomous institutions, approved by By order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.

Federal Law of 05.04.2013 No. 44-FZ "On the contract system in the procurement of goods, works, services to meet state and municipal needs."

On the territory of the Russian Federation, with the support of the state, there are many programs for subsidizing the population, as well as commercial and autonomous institutions.

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One of the types of such subsidies is targeted material assistance, which is allocated by the authorized bodies from the reserve budget for the specific needs of a non-profit enterprise.

The amount of the subsidy is limited and is subject to strict accountability to the higher authorities.

basic information

The crisis and instability in the economy of the Russian Federation are forcing budget-funded municipalities to apply for state support.

Within the framework of targeted subsidies, a subsidy may be provided for specific needs or specific purposes of an autonomous institution.

Subsequently, all spent funds are subject to strict reporting, otherwise a service check is launched.

Photo: what is needed to receive a subsidy

The purpose of this subsidy is to provide material assistance non-profit organization for a specific project from the regional budget.

The amount of the subsidy, extremely rarely, can exceed the annual budget of a state institution. This is allowed only if, for example, a research institute is developing another novelty, in which the state is extremely interested, otherwise the amount of material assistance will not differ in significant budgets.

What it is

Before delving into the essence of such subsidies in more detail, you should familiarize yourself in more detail with what constitutes a targeted subsidy.

In other words, this is material assistance for a specific target project, which is preliminarily passed through state approval and approval.

If the hearing committee does not approve the project, then the subsidy will not be provided. In this case, for any head of a budgetary organization, first of all, the most important direction of action is to prove the feasibility of the project.

The state commission, as a rule, consists of several representatives, including an authorized officer who is responsible for the distribution of the regional budget, and in some cases, reserve funds from the federal budget of the Russian Federation.

It is this commission that will have to submit the project for consideration and prove its expediency.

Delivery rates

The state does not refuse to provide budgetary funds to autonomous state institutions, however, if the inexpediency of spending funds is revealed, then the subsidy may be refused.

Along with this, the municipality will also receive a refusal if funds were previously provided for a specific project, which ultimately did not give any result.

This fact is a key point in the design of targeted subsidies. However, again, the decision remains solely with the state commission.

Even if there are inaccuracies, then you will most likely be able to apply for a subsidy, only you will first need to make some adjustments to the prepared project.

The state is actively supporting non-profit municipalities, and in order to receive a refusal in funding, it will be necessary to significantly violate the subsidy rules.

The legislative framework

The settlement of the issue regarding the provision of financial support to autonomous institutions on the territory of the Russian Federation is based on the following regulatory legal acts:

Along with this, targeted subsidy programs are often also regulated by local laws of regional governing bodies of individual constituent entities of the Russian Federation.

How to apply for targeted subsidies

To obtain subsidies that are targeted for autonomous institutions and other state municipalities, the following procedure has to be followed:

Make an appeal to the authorized body of power of the Russian Federation (as a rule, to the regional administration).
Write an appropriate application for the provision of a targeted subsidy.
Indicate the feasibility of the project or other direction of subsidization.
Clarify the date of the appointment of the hearing of the state commission.
Speak to members of the commission with a previously prepared project, for which financial assistance is required.
Prove to the members of the commission the expediency of the project.
Receive a targeted subsidy for the details specified in the application.
At the end of the use of funds, draw up an act of targeted use of funds and transfer it to the authorized government body.

This method is used to provide targeted subsidies for autonomous institutions and non-profit organizations in the Russian Federation.

List of state aid

The state is actively supporting municipalities, for this they have access to the following types of material support:

targeted funding of the project;
providing material assistance for the reconstruction or purchase of new areas;
subsidizing the purchase of new equipment;
material assistance for the expansion of the institution, which will create new vacant jobs;
providing material support when paying for utility services;
providing monetary compensation for costs associated with relocation or transportation.

All these types of activities of municipal institutions of the state may have material support from the Government of the Russian Federation.

Volume features for autonomous institutions

Autonomous institutions have the right to request subsidies from the state, the amount of which does not exceed the annual budget of the municipality, but in this case there are a number of significant exceptions, namely:

A larger subsidy may be requested for the repair and reconstruction of a building if it is in disrepair.
Material support can exceed the annual budget, provided that a high-quality scientific project is prepared that will make a breakthrough in science.
The amount of funds requested may be exceeded if it is necessary to expand the non-profit enterprise and create new jobs.

The final decision on the provision of material assistance in an amount exceeding the annual budget of the institution is made by the state commission. In this case, funds are allocated from the reserve fund of the federal budget of the Russian Federation.

Nuances when filling out an application for compensation to budgetary enterprises

If a non-profit enterprise needs state support in the form of a subsidy, then the following nuances in fact emerge:

the application is drawn up by the head of the enterprise;
strict reporting on the use of the budgetary funds of the institution is preliminarily passed;
the application indicates the expediency of actions;
at the time of filing the application, the budgetary institution should not have debts to the public utilities;
the amount requested as compensation must be indicated;
if the subsidy is provided, based on the results of its embezzlement, an act of targeted use of the subsidy is drawn up and transferred to the authorized government body.

If inconsistencies are revealed in the act of checking the use of material assistance, then a service check will be launched.

In the course of which unscrupulous actions by the head of an autonomous institution may be revealed. In this case, he can be removed from office and held accountable.

How the funding works

Financing of budgetary autonomous institutions occurs at the expense of the regional or federal budgets of the Russian Federation, depending on the requested amount.

The financing procedure is as follows:

The statement of the head of the institution is being considered.
An appropriate check for the accuracy of the information is passed.
A cash subsidy is formed from the reserve fund.
Then it is redirected to the regional budget.
Material assistance from the regional budget goes to the institution's account.

Subsidies are provided to government agencies that have requested subsidies from government authorities.

It does not take more than 2 months from the moment of filing an application to receiving funds. If we are talking about the Central region of the Russian Federation, then here financial support can be credited within one month from the date of application.

Russia provides social assistance and support not only to citizens, but also to organizations. The current method of providing material assistance for legal entities is a targeted subsidy. Funds are to be issued with a subsequent report, and in case of non-implementation, they are returned to the regional budget.

What is a targeted subsidy

Targeted subsidies are considered a means of providing assistance in the form of funds allocated from the regional budget by the administrative apparatus for specific purposes declared by the enterprise. The subsidizing process is being implemented for more high level when an entity entering the state sends a project indicating goals and costs, documents confirming the need for this procedure, to federal bodies authorities.

Articles 78.1, 79 BC suggest that the founder can provide material support to a region or a specific organization for specific needs. These payments in cash are transferred on a one-off basis when the potential recipient provides a business plan. The allocated amounts as budgetary investments are used to increase the value of property and fixed assets available to municipalities.

Thus, the organization can be able to finance almost any need that does not belong to the prohibited items of expenditure. This is implemented only if the founder considers the procedure for allocating funds to be rational for the functioning of a budgetary institution.

To whom and for what is provided

A targeted subsidy is directed to organizations operating on a state basis from the budget of the Russian Federation or regional bodies. This measure of state support is actually provided to organizations (legal entities) operating on a budgetary basis. As well as autonomous institutions ( article 145 of the Budget Code), which confirm the validity of the request for funds for purposes relevant to the enterprise, necessary to improve its performance, restore solvency.

These goals are:

carrying out major repair work in buildings owned by the institution, developing an estimate, a project;
reimbursement of costs incurred due to natural disasters, emergencies;
the formation of fixed assets, requiring costs of more than 2 million rubles, including the arrangement of the territory;
reimbursement of the costs of utilities of the buildings of the enterprise (heating, water supply, sewerage, electricity), with the accumulation of debts;
ensuring the fulfillment of the state assignment.

Mechanism for allocating and receiving subsidies

The procedure for providing targeted subsidies is an integral system that is based on a clear forecast of future costs aimed at increasing the property component of production. It looks like this:

the organization analyzes the indicators of its activities and draws conclusions about the purposes for which funds from the budget are needed;
prepares documentation containing information on upcoming operations carried out with targeted amounts that are sent to a budgetary institution (as necessary information indicates the name, purpose, classification code, subsidies balances from last year, planned payment in the current year);
the generated information is submitted to the founder, who examines and evaluates the data for expediency, calculates the risks, decides on the allocation of the proposed amount;
after the subsequent actions to transfer money to the institution's accounts are agreed, a positive decision is made, they are sent to a special personal account opened for such payments.

IMPORTANT! Submission of an application for subsidies can be done electronically to speed up the process of consideration and decision-making. If the level of consideration of the application is regional, the period for processing information does not exceed 1 month from the date of submission of documents. When allocating money from the federal budget, the issue is discussed by higher authorities no more than 2 months from the date of sending the application.

How is the receipt of funds

After the fact of the transfer of money is approved by the founder, information about the transfer is transferred to the treasury, where the compliance of the subsidy code, payment amount, content for the provision of services, supply of products, rental of equipment or premises according to the specified purposes in the application is checked.

When reconciling the information, it is taken into account what amount remained on the account after using the previous payments, the nature of the transactions performed on this account. If all the information is relevant, corresponds to the generated application data, the funds are credited to the account and used for their intended purpose.

Report on the expenditure of targeted aid

Each institution that has exercised the right to subsidies in the current year is obliged to draw up a report on the expenditure of funds provided as assistance to the organization.

The entity independently issues a resolution, which sets out the procedure for the provision, use, reporting, control and return of the remaining money. Typically, reports are sent to the founder on a quarterly basis, and at the end of the year, a general report is sent with the results of the performance of indicators that imply performance after the provision of budgetary funds.

Local authorities undertake the obligation to collect all documents confirming expenses, draw up a report in the prescribed form and send the received data. The body accepting the report assesses the quality of the use of previously sent material assistance within 30 working days. He draws conclusions about how the company has achieved the planned indicators by comparing them in percentage terms in accordance with the plan and the actual result.

IMPORTANT! The reporting agency must indicate the actual expenditures, since if the aid is not fully spent, the remainder of the funds must be returned. If from the side of the inspector legal entity the documentation reveals incorrect information or irrational use of the budget, the recipient may be held liable.

Accounting for targeted subsidies

The specialist who deals with the accounting of expenses and income at the enterprise that implements the subsidy has a plan of accounts called "Accounting state aid". An instruction is attached to it, which is approved by order of the Ministry of Finance effective from October 31, 2000, number 94n. According to this document, the item "Target financing" is used for accounting of subsidies.

The following are considered as financial transactions:

the number of donations received;
how many are used according to the goals set in the plan;
what part is necessary to return, not spent on earmarked purposes.

Methods for reflecting subsidies in accounting documents are divided into two types:

the amount received is taken into account immediately after its receipt as financial debt, which will be paid off after all investments in targeted areas;
the funds received are reflected on the balance sheet when they are transferred, and after each type of expenditure, information about this fact is entered in a special form. Thus, they are taken into account immediately after the work carried out or the purchase of equipment.

ATTENTION! Control of fixing data in accounting is carried out by the head of the organization.

Return of unused funds

Financial assistance is provided to institutions in need of this not gratuitously. It is in the interests of the chief to carry out the costs in accordance with his plan in full, to comply with the rationality of costs. If subsidies were allocated for the fulfillment of a state task, then the balances are carried over to the next year and remain in the organization, but at the same time it must be fulfilled in full.