Account 304.06 in a budget institution is closed. Rules for the formation of opening balances on accounting accounts during the transformation of a budgetary institution - PBS. Basis for recording domestic borrowing transactions

Account 0 304 06 000 “Settlements with other creditors” is intended for accounting for settlements with creditors for transactions on the acceptance of financial and non-financial assets for accounting, settlements of obligations, financial results under the transfer act (separation balance sheet) during reorganization through merger, accession, division, allocations when changing the type of government institution to a budgetary, autonomous institution.

As of September 1, 2014, civil legislation does not provide for the preparation of a separation balance sheet. In Art. Art. 58, 59 of the Civil Code of the Russian Federation only mentions the transfer deed. At the same time, the reflection in the accounting of transactions related to the reorganization on the basis of the separation balance sheet is provided for in Instruction No. 157n after amendments were made by order of the Ministry of Finance of Russia No. 89n. In addition, in accordance with paragraph 275 of Instruction No. 191n, a separation balance sheet is drawn up as part of the reporting generated in connection with the reorganization of the institution. In this regard, we believe that the main managers of budget funds will most likely require institutions to draw up a separation balance sheet.

Note that before the amendments were made by Order of the Ministry of Finance of Russia No. 89n, the procedure for taking into account assets, liabilities and financial results during the reorganization of an institution was not defined in Instruction No. 157n.

The transfer of indicators of assets and liabilities formed based on the results of the activities of a government institution since the beginning of the current financial year and listed in the corresponding budget accounting accounts (in the context of analytical data confirmed by analytical accounting registers (statements, cards, etc.)) is carried out on the basis of a Certificate (f. 0504833).

Accounting for settlements with other creditors is regulated by clause 111.1 of Instruction No. 162n (Table 144).

Table 144

Accounting records

for accounting of settlements with other creditors

In this situation, close account 304.06 with the following transactions:

Rationale

How to determine financial results in accounting and close accounts at the end of the year

In accounting for budgetary institutions:

At the end of the current year, close the indicators that were formed on the accounts:

 401.10 “Revenues of the current fiscal year”;

 401.20 “Current Fiscal Year Expenses”;

 304.04 “Internal departmental settlements” (for settlements that have been completed);

 304.06 “Settlements with other creditors.”

Attention: account balances 304.06, which arose when you borrowed money from one financial institution to pay off a debt on another financial institution, do not need to be closed (paragraph 7, paragraph 156 of Instruction No. 174n).

Let's show it with an example. You borrowed money from KFO 4 and used it to pay off the debt that was owed under KFO 2. At the end of the year, the following balances were formed:

 by debit of the account 4. 304.06.000 - 1000 rub.;

 on account credit 2. 304.06.000 - 1000 rub.

Do not close such balances into your 401.30 account. In addition, there will be no balance on account 304.06.

In all other cases, close account 304.06 for each KFO. During the year, the institution was reorganized or changed type - account 304.06 will show indicators of the transfer of assets and liabilities. Put these amounts into a 401.30 account. Do this on the date you changed the type of institution, and not at the end of the year. About this - in paragraph 6 of paragraph 156 of Instruction No. 174n, Methodological recommendations from the letter of the Ministry of Finance of Russia dated December 22, 2011 No. 02-06-07/5236.

Close accounts to account 401.30 “Financial result of previous reporting periods” by type of activity - according to the KFO. Complete an Accounting Certificate (f. 0504833). If necessary, install additional analytics for the account. For example, for the years for which you are generating the financial result: 401.32 - “Financial result of previous reporting periods for 2017.” Fix additional analytical codes in the institution’s accounting policies.

This follows from paragraphs 297, 300 of the Instruction to the Unified Chart of Accounts No. 157n, paragraph 156 of Instruction No. 174n and the Methodological Instructions approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n.

Accounting

In accounting, close accounts with the following entries:

This procedure is established by paragraphs 144, 155, 156 of Instruction No. 174n, letters of the Ministry of Finance of Russia dated July 11, 2012 No. 02-06-07/2679, dated December 22, 2011 No. 02-06-07/5236.

How to close an account 304 06

Is it necessary to close account 304 06 000 “Settlements with other creditors” at the end of the year?

Answer. Account balances 0 304 06 000, which arose during internal borrowing of funds from one financial institution to pay a debt on another financial institution, do not need to be closed (paragraph 7, paragraph 156 of Instruction No. 174n). For example, you borrowed from KFO 4 to pay off debt under KFO 2 and at the end of the year you had a balance of 1000 rubles. on the debit of the account 4 304 06 000 and 1000 rubles. on the credit of account 2 304 06 000. Do not close such balances to accounts 2 401 30 000 and 4 401 30 000. In general, there will be no balance on account 0 304 06 000.

If you acquired fixed assets or intangible assets using funds from targeted subsidies according to KFO 5, then you need to take them into account according to KFO 4. In this case, at the end of the financial year, close the turnover on accounts 5,304,06,000 and 4,304,06,000 to the financial result (paragraph 6, paragraph 156 of Instruction No. 174n, letter of the Moscow Department of Finance dated September 20, 2016 No. 140-03-20-323/16).

If the institution has been reorganized or its type has changed, close the indicators collected on account 0 304 06 000 of the current year to account 0 401 30 000. This procedure is established by letters of the Ministry of Finance of Russia dated July 11, 2012 No. 02-06-07/2679, dated 22.12 .2011 No. 02-06-07/5236.

In the economic activity of an institution, a situation may arise when financing from a certain source of financial support is not enough to repay the existing accounts payable. This may be due to a temporary lack of funding from this source.
For example, an institution may need to urgently pay arrears for communication services or utilities so that the relevant supplier does not suspend the provision of service (for example, turn off the telephone or heating).

In this case, the institution has the right to use funds from another source of financial security to pay off accounts payable within the limits of the balance on the personal account with subsequent reimbursement. We will consider the procedure for recording such transactions in accounting in this article.

BASES FOR RECORDING INTERNAL BORROWING OPERATIONS

The possibility of using operations for internal borrowing of funds is expressly provided for in paragraphs. 146 and 147 Instructions, approved. by order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n (hereinafter referred to as Instruction No. 174n), used in accounting for budgetary institutions, and paragraphs. 174 and 175 Instructions, approved. by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n (hereinafter referred to as Instruction No. 183n), used in accounting for autonomous institutions.

Internal borrowing operations can be carried out from any source of financial support.

For example, the Letter of the Ministry of Finance of the Russian Federation dated September 4, 2012 No. 02-06-10/3517 provides an example of borrowing funds using the financial security code “4”. The letter also states that in the event of payment of accounts payable within the balance of funds on a separate personal account 21 “Separate personal account of a budget institution,” the institution’s accounting records are reflected in a similar manner. That is, borrowing funds can also be done at the expense of targeted funds.

REFLECTION ON OFF-BALANCE SHEET ACCOUNTS

According to paragraphs. 365 and 367 Instructions, approved. By order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n (hereinafter referred to as Instruction No. 157n), off-balance sheet accounts 17 “Cash receipts” and 18 “Cash outflows” are opened for accounts 020100000 “Institutional funds” for analytical accounting of cash outflows and inflows for personal account and at the institution’s cash desk.

At the same time, by Order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n, changes were made to these paragraphs of Instruction No. 157n, according to which off-balance sheet accounts 17 and 18 also apply to account 304 06 (in terms of cash payments).

The Letter of the Ministry of Finance of Russia dated December 28, 2016 No. 02-06-10/79177 provides an example of the use of off-balance sheet accounts to account 304 06. From this letter it follows that similar off-balance sheet accounts 17 and 18 are applied to account 304 06, as in the corresponding him 201 account.

REFLECTION IN ACCOUNTING

Operations to raise funds from the appropriate source of financial security to repay accounts payable accepted at the expense of another source of financial security are not included in the income (expenses) of the institution. Therefore, according to the Directions, approved. by order of the Ministry of Finance of the Russian Federation dated 01.07.2013 No. 65n (hereinafter referred to as Instructions No. 65n), in this case, Article 510 “Receipts to budget accounts” (610 “Disposals from budget accounts”) of KOSGU applies.

Internal borrowing operations are carried out using account 0 304 06 000 “Settlements with other creditors”.

Based on the provisions of Instructions No. 157n, 174n, 183n, Instructions No. 65n, Letters of the Ministry of Finance of the Russian Federation dated September 4, 2012 No. 02-06-10/3517 and dated December 28, 2016 No. 02-06-10/79177 transactions for internal borrowing of funds funds are reflected (for this, let’s consider an example of borrowing funds using financial security code “2” to pay off accounts payable using financial security code “4”):

1. Raising funds to pay accounts payable

• Debit 2.304.06.830 (increase 18, 610 KOSGU) Credit 2.201.11.610 (increase 18, 610 KOSGU);
• Debit 4.201.11.510 (increase 17, 510 KOSGU) Credit 4.304.06.730 (increase 17, 510 KOSGU).

2. Reimbursement of previously raised funds

• Debit 4.304.06.830 (increase 18, 610 KOSGU) Credit 4.201.11.610 (increase 18, 610 KOSGU);
• Debit 2.201.11.510 (increase 17, 510 KOSGU) Credit 2.304.06.730 (increase 17, 510 KOSGU).

DOCUMENTARY REGISTRATION IN THE TREASURY BODIES

The procedure for carrying out cash transactions by territorial bodies of the Federal Treasury with funds from budgetary institutions is regulated by Order of the Federal Treasury dated July 19, 2013 No. 11n (hereinafter referred to as Procedure No. 11n), with funds of autonomous institutions - by Order of the Federal Treasury dated December 8, 2011 No. 15n (hereinafter referred to as Procedure No. 15n ).

If borrowing funds is carried out within different personal accounts (for example, 21 and 20), then in accordance with clause 9 of Procedure No. 11n and clause 5 of Procedure No. 15n, in order to make cash payments, the institution must submit to the Federal Treasury an Application for cash expenses (f . 0531801) (Return Application).

Thus, the use of internal borrowing operations is an excellent tool for timely repayment of accounts payable. Thanks to these operations, the institution can avoid penalties and fines from the supplier for late payment and conduct business activities continuously without waiting for appropriate funding

In the last issue of the magazine, we started a conversation about accounting records when changing the legal status of a budgetary institution during a financial year - during the transition from the application of the rules of Instruction No. 162n to the rules established for accounting by instructions No. 174n , 183n. In this issue we will continue the topic we started. Guided by the explanations given in the Letter of the Ministry of Finance of the Russian Federation dated December 22, 2011 No. 02-06-07/5236 (hereinafter referred to as the Methodological Recommendations), let’s look at how accounting reflects the transfer of balances of financial and non-financial assets formed on the date of change of the legal status of the institution.

Settlements with the financial authority and other participants in the budget process

Budget institutions, carrying out their activities in accordance with the subject and goals determined in accordance with federal laws, other regulatory legal acts, municipal legal acts and the charter, during the financial year make settlements with the financial authority, other participants in the budget process for the transfer (acceptance) of assets, obligations. These transactions are reflected in the following accounting accounts:

• 1 304 05 000 “Settlements for payments from the budget with the financial authority”;
• 1 210 02 000 “Settlements with the financial authority for budget revenues”;
• 0 304 04 000 “Internal settlements”;
• 0 401 10 000 “Revenues of the current financial year”;
• 0 401 20 000 "Expenditures of the current financial year."

As defined clause 9 of the Methodological Recommendations,a budgetary institution - the recipient of budgetary funds reflects all business transactions carried out before the date of change in its type on the appropriate budget accounting accounts, including depreciation operations for the month preceding the month of change in the type of institution. Based on the results of the institution’s reflection of the above operations, indicators of the presence of assets (financial and non-financial) and liabilities are determined both on balance sheet and off-balance sheet accounts of the Working Chart of Accounts of the institution’s budgetary accounting.

Indicators of non-financial assets formed on the date of change in the type of institution (from the beginning of the current financial year) and listed on the corresponding budget accounting accounts (in the context of analytical data confirmed by analytical accounting registers (statements, cards, etc.)) are transferred by the institution to the accounts of the accounting accounting as follows:

Let's look at the example of the correspondence of accounts given in section. IV of the Methodological Recommendations and covered by us just above.

The balance sheet of a budgetary institution includes non-financial assets, in particular a building (on account 1,101,12,310). On the date of the founder’s decision to transfer it to a budgetary institution, whose activities are financed from the amounts of subsidies allocated to it to fulfill the founder’s assignment, the book value of the building is equal to 830,000 rubles, and the amount of depreciation accrued on it (including the month preceding the month of the change in type institution) is 450,000 rubles.

In accounting, bringing operations for accounting for non-financial assets into compliance with the standards of Instruction No. 174n will look like this:

In the accounting of a new type of institution, the amount of indicators generated for objects of real estate and especially valuable movable property (balances of accounts for non-financial assets according to the analytical groups of the synthetic account 10 “Real estate of the institution” and 20 “Especially valuable movable property of the institution”) assigned to the institution of a new type, account correspondence is reflected (as shown in the example) ( pp. “c” clause 11 of the Methodological Recommendations):

• in the amount of the book value of non-financial assets:

Credit analytical accounting accounts accounts 0 210 06 000“Settlements with the founder” (budgetary institution - 4 210 06 660, 2 210 06 660, autonomous institution - 4 210 06 000, 2 210 06 000)

• in the amount of accrued depreciation:

Account credit 0 304 06 730“Increase in settlements with other creditors”

Operations for the formation of settlements with the founder are formalized with a separate Certificate (f. 0504833) in two original copies with one of them sent to the founder.

Transfer of financial asset indicators (except for non-cash funds)

The rules for transferring indicators of financial assets (except for non-cash funds) formed on the date of change in the type of institution are prescribed in clause 12 of the Methodological Recommendations. We present in the table the correspondence of accounts proposed by the Ministry of Finance in the Methodological Recommendations:

<1>

<4>In the amount of debt to the institution (debit balances).

<5>In cases provided for by law.

<6>In the amount of the institution's debt for received advance payments, overpayments (credit balance).

<7>In the amount of the institution's debt to employees (accountable persons), for approved overexpenditures (credit balance).

<8>In the amount of the institution's debt for overpayments received (credit balance).

<9>In cases provided for by law.

<10>In the amount of debt of income payers (debit balances).

<11>In cases provided for by law.

<12>In the amount of debt of employees (accountable persons) for funds received in the account (debit balances).

<13>In the amount of debt to the institution (debit balances).

<14>In cases provided for by law.<15>In the amount of the credit balance.

<16>In the amount of the credit balance.

<17>In the amount of the credit balance.

These transactions are documented in a separate Certificate (f. 0504833) in two original copies, with one of them sent to the founder - the chief administrator of budget revenues.

We suggest looking at examples of how the above correspondence of accounts works.

By decision of the founder, from February 1, 2012, the budgetary institution receives subsidies to fulfill the founder’s assignment. In January, the institution, using budgetary funds, purchased gasoline coupons in the amount of 40,000 rubles. Coupons worth 15,000 rubles. in the same month they were issued for reporting to an employee of the institution.

The following entries were made in the accounting records of the institution:

Debit balance account 1 201 35 000 in the amount of 25,000 rubles;

Debit balance account 1 208 34 000 in the amount of 5,000 rubles.

Bringing closing balances into compliance with the standards of Instruction No. 174n is reflected in the accounting accounts as follows:

In accounting, the transfer of closing balances to account 2 205 31 000 will be reflected as follows:

As a result of carrying out income-generating activities, the institution receives income - cash, which is reflected in the corresponding account. On the date of change of the legal status of a budgetary institution, the balance of funds received from this type of activity in the personal account is usually not equal to zero. Also, on the date of transition, the institution may have unspent compulsory health insurance funds, funds at temporary disposal. The procedure for recording transactions to transfer the balances of these non-cash funds is contained in clause 13.1 of the Methodological Recommendations. Below in table form we present the correspondence of accounts established in this paragraph.

The above operations are documented in a separate Certificate (f. 0504833) in two original copies, with one of them sent to the founder - the chief administrator of budget revenues. Budget institution - recipient of budget funds when reflecting transactions on account credit 0 201 11 000 simultaneously produces a decrease off-balance account 17 for the amount of transfers according to the income classification code of the corresponding budget according to the budget system of the Russian Federation. Decrease off-balance account 17 is not carried out only in terms of transferring funds from the institution’s personal account for transactions with funds received for temporary use.

Transfer of cash balances

The balances of funds within the framework of income-generating activities and compulsory medical insurance funds located in the cash desk of the institution on the date of change of its legal status are transferred in accounting as follows ( clause 13.2 of the Methodological Recommendations):

IN paragraph 14 Methodological recommendations explained how to comply with the standards instructions no.  174n, 183n balances formed on the corresponding analytical accounting accounts accounts 0 302 00 000“Calculations for accepted obligations”, 0 303 00 000 “Calculations for payments to budgets”, 0 304 02 000 "Settlements with depositors" 0 304 03 000 “Calculations for deductions from wage payments.” Let's consider the correspondence of accounts given in this paragraph:

These transactions are documented in a separate Certificate (f. 0504833) in two original copies, with one of them sent to the founder - the chief administrator of budget revenues.

Budgetary institution - PBS from 02/01/2012 switches to receiving subsidies. In January 2012, the accountant, as part of his income-generating activities, accrued to the employee the wages that were paid to him minus the alimony withheld from him. Withheld alimony as of the date of change of institution status was not transferred to the recipient.

In the accounting records of the institution, operations on the calculation of wages and the deduction of alimony from it were reflected as follows:

In accounting, operations for transferring data generated on accounts 0 303 01 000(the debit balance was formed as a result of incorrect transfer of the personal income tax amount) and 0 304 03 000 (the credit balance arose because the institution did not transfer alimony to the recipient) will be reflected as follows: Conclusion of accounts by an institution at the end of the current financial year

IN paragraphs 16 - 18 of the Methodological Recommendations The Ministry of Finance clarified the rules for concluding accounts by an institution when changing its legal status. Thus, indicators of settlements with the financial authority for budget revenues, formed from the beginning of the financial year until the date of change in the type of institution (on the corresponding analytical accounting accounts accounts 1 210 02 000“Settlements with the financial authority for budget revenues”) are not transferred from budget accounting and are reflected in budget reporting by the institution as the administrator of budget revenues.

Closing of account indicators for administered revenues credited to the budget at the end of the financial year is reflected (by the last budget accounting transactions on the date of change in the type of institution) by the following accounting entries:

Account debit 1 401 30 000

Credit corresponding analytical accounts accounts 1 210 02 000 “Settlements with the financial authority for budget revenues”

In turn, the indicators for the corresponding analytical accounting accounts accounts 0 304 04 000"Internal calculations" 0 304 05 000 “Settlements for payments from the budget with the financial authority” are not transferred from budget accounting and are reflected in the budget reporting of the institution as a recipient of budget funds.

Operations for the conclusion of accounts at the end of the current financial year are reflected (by the last budget accounting operations on the date of change in the type of institution) by the following accounting entries:

Account debit 0 401 30 000“Financial result of previous reporting periods”

Credit corresponding analytical accounts accounts 0 304 04 000 "Internal settlements"

Debit corresponding analytical accounts accounts 0 304 05 000“Settlements for payments from the budget with the financial authority”, 0 304 04 000 "Internal settlements"

Account credit 0 401 30 000“Financial result of previous reporting periods”

Indicators for the corresponding analytical accounts accounts 0 401 00 000, generated from the beginning of the financial year until the date of change in the type of institution, are not transferred from budget accounting and are reflected in the budget reporting of the institution as a recipient of budget funds (budget revenue administrator).

Operations for the conclusion of accounts at the end of the current financial year are reflected (as the last budget accounting operations on the date of change in the type of institution):

Account debit 0 401 30 000“Financial result of previous reporting periods”

Credit corresponding analytical accounts accounts 0 401 00 000 “Financial result of an economic entity” (0 401 10 000, 0 401 20 000)

Debit corresponding analytical accounts accounts 0 401 00 000 “Financial result of an economic entity” (0 401 10 000, 0 401 20 000)

Account credit 0 401 30 000“Financial result of previous reporting periods”

Calculation indicators generated as a result of transferring data on the availability of assets and liabilities on the date of change in the type of institution (reflected by the last (final) budget accounting transactions on the date of change in the type of institution) are transferred through the following entries:

Account debit 0 401 30 000“Financial result of previous reporting periods”

Account credit 0 304 06 000

Account debit 0 304 06 000"Settlements with other creditors"

Account credit 0 401 30 000“Financial result of previous reporting periods”

____________________________________

Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n “On approval of the Chart of Accounts for Budget Accounting and Instructions for its Application.”
Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n “On approval of the Chart of Accounts for accounting of budgetary institutions and Instructions for its application.”
Order of the Ministry of Finance of the Russian Federation dated December 23, 2010 No. 183n “On approval of the Chart of Accounts for accounting of autonomous institutions and Instructions for its application.”
The code of the main manager of budget funds is reflected in the 1st to 3rd digits of account number 1 304 06 000, and zeros are entered in the 4th to 14th digits.
Balances according to budget accounting data for the corresponding analytical accounts of accounts 1,205,00,000, 1,209,00,000 are reflected in the correspondence for accepting obligations for settlements with the budget (transferring payments expected to be received to the budget).

Often, medical institutions temporarily raise funds from one type of financial support code to another. How such transactions are reflected in accounting accounts and reporting is described in the article

The provisions of clause 146 of Instruction No. 174n, clause 174 of Instruction No. 183n establish that operations for borrowing funds from one financial security code to another are reflected through account 0 304 06 000 “Settlements with other creditors”.

Acceptance for accounting of accounts payable in the amount of funds received by the institution for the corresponding type of financial support (activity), directed within the balance of funds on the personal account of the budgetary institution to fulfill the obligation accepted by the budgetary institution within the framework of another type of financial support (activity), are reflected on the basis accounting certificate (f. 0504833):

Debit of the corresponding accounts for analytical accounting of accounts 0 206 00 000 “Settlements on advances issued”, 0 301 00 000 “Settlements with creditors on debt obligations”, 0 302 00 000 “Settlements on accepted obligations”, 0 303 00 000 “Settlements on payments in budgets", 0 304 00 000 "Other settlements with creditors"

The reduction of debt in the amount of the restored other source of financial security attracted to fulfill the obligation, due to the receipts of funds of the current financial year, is also reflected on the basis of an accounting certificate (form 0504833):

Account debit 0 201 11 510 “Receipts of funds from the institution to personal accounts with the treasury authority.”

Account credit 0 304 06 730 “Increase in settlements with other creditors.”

Here we note that, by virtue of the norms of clauses 365 and 367 of Instruction No. 157n (as amended by Order of the Ministry of Finance of the Russian Federation dated November 16, 2016 No. 209n), from January 1, 2017 to account 0 304 06 000 “Settlements with other creditors” in terms of cash settlements off-balance sheet accounts 17 and 18 are opened. The Letter of the Ministry of Finance of the Russian Federation dated December 28, 2016 No. 02-06-10/79177 shows the correspondence of accounts for reflecting operations for temporary borrowing of funds from code of type of financial security 3 to code of type of financial security 2. According to the Ministry of Finance, Operations to raise funds for type of financial support 3 “Funds in temporary disposal”, directed to cover the cash gap in the fulfillment of obligations for type of activity 2 “Income-generating activities”, should be reflected as follows:

A medical institution can use the explanations given in the above letter when reflecting operations to attract funds from other sources (from other codes of the type of financial support) in the event of insufficient compulsory medical insurance funds.

Let's give examples.

GBUZ Hospital No. 5 must pay its employees participating in the implementation of the compulsory medical insurance program wages for February. To pay salaries, the institution needs 2,000,000 rubles. However, there is 1,800,000 rubles in the account. The institution attracts the missing funds from the type of financial security code 2.

In the accounting accounts, operations to raise funds with financial security type code 2 will be reflected as follows:

Let’s continue the conditions of example 1 and assume that the institution’s personal account received funds from a medical insurance organization to pay for the medical services provided.

Refunds for financial security type code 2 will be reflected as follows:

Operations to attract (restore) funds between financial security codes are reflected in the institution's cash flow statement (form 0503723) in the manner established by clauses 55.1 - 56 of Instruction No. 33n. An example of filling out this report is discussed in Letter of the Ministry of Finance of the Russian Federation No. 02-06-10/79177.

Let us recall that in accordance with the norms of clause 55.1 of Instruction No. 33n, the report (f. 0503723) is compiled and submitted as of July 1, January 1 of the year following the reporting year, and contains information on the flow of funds in the accounts of institutions in rubles and foreign currency, opened in divisions of the Bank of Russia, in credit institutions, bodies providing cash services for budget execution, as well as in the cash office of the institution, including funds at temporary disposal.

The report is compiled in the context of KOSGU codes, based on analytical data on the types of receipts and disposals reflected in off-balance sheet accounts 17 “Cash receipts”, 18 “Cash disposals” opened for the following accounts:

• 0 201 11 000 “Institutional funds in personal accounts with the treasury authority”;
• 0 201 21 000 “Institutional funds in accounts with a credit organization” (for autonomous institutions);
• 0 201 23 000 “Institution’s funds in transit to a credit institution”;
• 0 201 26 000 “Institutional funds in special accounts in a credit institution”;
• 0 201 27 000 “Institutional funds in foreign currency in accounts with a credit institution”;
• 0 201 34 000 “Cashier”;
• 0 210 03 000 “Settlements with the financial authority for cash”.

The transactions considered in the example will be reflected in the report (form 0503723) as follows.

In section 2 “Disposals”, line 231 “At the expense of wages” should reflect the increase in account 18 (KOSGU 211) (the indicator is 200,000 rubles).

Section 3 “Changing Fund Balances” will be completed as follows:

• line 442 “Disposal of funds in temporary disposal” reflects the indicator for the debit of account 2,304 06,830 (at the same time an entry is made in off-balance sheet account 18) (the indicator is equal to 200,000 rubles). The same indicator is transferred to line 440 “With funds in temporary disposal";
• line 463 “Receipt of funds when managing balances” reflects the indicator for the credit of account 7,304,06,730 (at the same time, the entry is duplicated in off-balance sheet account 17) (a negative indicator is reflected - 200,000 rubles). The indicator of line 463 in a negative value is transferred to line 460 “Change in fund balances when managing balances - total”;
• line 502 “Due to a decrease in funds” reflects an indicator equal to the indicator in line 720 f. 0503737, increased by account credit 2,201 11,610 (in the example under consideration, line 502 is equal to RUB 400,000);
• line 510 “Due to an increase in funds” reflects the indicator in a negative value, taken from line 710 f. 0503737. This figure in our case will be equal to 200,000 rubles. with a minus sign;
• line 500 “Change in fund balances - total” reflects the sum of lines 501 and 502 (based on the data considered in the example, the indicator is 200,000 rubles).