Terms

Types of cbc for budgetary institutions. Budget classification. Classification of sources of financing budget deficits of the Russian Federation

When filling out a payment order, you should always indicate the budget classification code. What is meant by this concept? Budget Classification Codes (BCC)– this is a special encoding introduced specifically for filling out payment orders for each type of tax payment. On January 1, 2005, new budget classification codes (BCC) were introduced after their approval in Order of the Ministry of Finance of Russia No. 72n dated August 27, 2004. Initially, the maximum length of field 104 of the settlement document included 7 digits. However, after the publication of Bank of Russia Directive No. 1493-U dated August 25, 2004 “On the specifics of using settlement document formats when making electronic payments through the Bank of Russia settlement network,” this value was increased to 20 characters (digits).

Structure of the budget classification of income code (KBK) of the Russian Federation

If you are completely unfamiliar with the budget classification, the BCC can always be clarified using a special Table of codes for the budget classification of budget revenues of the Russian Federation. Budget classification is under the administration of the Federal Tax Service. The Table itself was given in the letter of the Federal Tax Service of the Russian Federation dated December 16, 2005 No. MM-6-10/1059. The budget classification itself is as follows:

Now let's look at the table data in more detail.

Part 1 - Admin Code

Part 1 is the admin code. It consists of three categories. The administrator occupies the 1st, 2nd and 3rd rows of the KBK, consists of three characters. This part contains the number assigned to the main manager according to the list of authorized persons from the budget. The following may act as administrator of state budget revenues:

Tax authorities;
- local government bodies;
- governing bodies of state extra-budgetary funds;
- other government bodies;
- individuals or legal entities whose activities are regulated by the above bodies;
- municipal institutions created by these bodies.

Administrator codes can be presented as follows:
1. Code of the Pension Fund of the Russian Federation – 392-0-00-00-000...
2. Code of the Federal Compulsory Medical Insurance Fund – 394-0-00-00-000...
3. Code of the Federal Tax Service of the Russian Federation – 182-0-00-00-000... etc.

Part 2 – Income type code

The second part of the KBK from 4 to 13 categories is budget classification income codes Russian Federation. Each category in this part consists of 10 characters. Group is the fourth category of the budget income classification code of the Russian Federation. It provides for four categories:

000-1-00-00-000-00… - income;
000-2-00-00-000-00… - transfers free of charge;
000-3-00-00-000-00… - income received from entrepreneurial or other activities that generate profit.

All payments that are controlled by the tax authorities are in group No. 1 - “Income”.

Budget classification income codes are presented in 5-6 categories of the subgroup. Its completion depends on whether the payment belongs to a specific group. In the “Revenue” group there are the following subgroups of budget classification codes (BCC):

000-1-01-00-000-00 - taxes on income and profits;
000-1-02-00-000-00 - taxes and contributions made for social needs;
000-1-03-00-000-00 - taxes on goods (services, works) that are sold on the territory of the Russian Federation;
000-1-04-00-000-00 - taxes on goods imported into the territory of the Russian Federation;
000-1-05-00-000-00 - taxes on the total income of individuals or legal entities;
000-1-06-00-000-00 - taxes on property of individuals or legal entities;
000-1-07-00-000-00 - taxes for the use of natural resources;
000-1-08-00-000-00 - state duty;
000-1-09-00-000-00 - debts for canceled fees, taxes and other payments that are mandatory;
000-1-10-00-000-00 – income of persons from foreign economic activity;
000-1-11-00-000-00 - income from the use of property that is in municipal or state ownership;
000-1-12-00-000-00 - payments for the use of natural resources;
000-1-13-00-000-00 – income received after the provision of paid services;
000-1-14-00-000-00 – income received as a result of the sale of intangible and tangible assets;
000-1-15-00-000-00 - administrative fees and payments;
000-1-16-00-000-00 – sanctions, fines, and fees for damages;
000-1-17-00-000-00 - other non-tax income;
000-1-18-00-000-00 - budget revenues of the budget system of the Russian Federation, received as a result of the return of the balances of subventions and subsidies from previous years;
000-1-19-00-000-00 - return of remaining subventions and subsidies from previous years.

The group “Gratuitous receipts” includes the following budget classification codes (BCC) by subgroups:

000-2-01-00-000-00 - receipts from non-residents on a free basis;
000-2-02-00-000-00 - receipts from other budgets of the budget system of the Russian Federation on a gratuitous basis, with the exception of the budgets of state extra-budgetary funds;
000-2-03-00-000-00 - gratuitous receipts from government organizations;
000-2-05-00-000-00 - gratuitous receipts from supranational organizations;
000-2-07-00-000-00 - other receipts free of charge.

There is also a group called “Income from business and other income-generating activities,” which includes the following subgroups of budget classification codes:

000-3-01-00-000-00 – income received from property for business and other income-generating activities;
000-3-02-00-000-00 – income from market sales of goods and services;
000-3-03-00-000-00 – gratuitous receipts from business and other activities that generate income;
00-3-04-00-000-00 - targeted deductions from municipal and state lotteries.

The 7-8 digits of the code for the classification of budget revenues of the Russian Federation are occupied by the Article. These categories are usually indicated in settlement documents strictly and extremely accurately. They correspond to values that include budget classification codes for expenses and budget revenues of the Russian Federation.

9-11 categories of the KBK are assigned to the Sub-Article. They are also indicated extremely accurately and are checked quite strictly.

12-13 digits include the Element. Typically, these categories indicate the code of the income element, which is assigned by various entities depending on the type of income. For example, depending on the powers of the authorities to establish payments, tax revenues are assigned to a certain level of the budget system of the Russian Federation:

Authorities of the constituent entities of the Russian Federation;
- federal authorities;
- authorities of municipalities, in accordance with the legislative norms of the Russian Federation regarding taxes and fees.

Definition of the Element for non-tax revenues is often determined based on the affiliation of the administrator of these non-tax revenues to the country's budget with a certain level of government.

Receipts of the gratuitous type provide for the determination of the Element in accordance with the transfer of payment in relation to the recipient.

The income element codes are presented as follows:

01 - federal budget;
02 - budget of a constituent entity of the Russian Federation;
03 - local budget;
06 - Pension Fund of the Russian Federation;
07 - Social Insurance Fund of the Russian Federation;
08 - Federal Compulsory Medical Insurance Fund;
09 - territorial compulsory health insurance funds.

Part 3 – Code of budget revenue programs of the Russian Federation

The budget income program code consists of 4 characters and contains 14-17 digits. They are used for separate accounting of the amounts of penalties, taxes, fines and other monetary penalties for a specific tax payment. The budget classification codes (BCC) for the income program are presented as follows:

1000 – codes intended for the transfer of taxes (fees);
2000 – codes intended for transferring penalties for the specified type of payment;
3000 – codes intended for transferring fines for the specified type of payment.

As an example, the budget classification codes (BCC) for income tax to the federal budget look like this: 182-1-01-01-011-01-1000-110.

Part 4 – Economic classification of budget revenues

In this part, according to Appendix No. 2 to the Decree of the Government of the Russian Federation of May 22, 2004 No. 249, a three-digit classification code for public sector operations is used. The economic classification of budget revenues occupies from 18 to 20 categories and is represented by the following values:

110 - tax revenues
120 - income from property;
130 – income received as a result of the provision of paid services;
140 - the amount of forced seizure;
150 – irrevocable and gratuitous revenues from budgets;
151 – receipts of funds from other budgets of the budget system of the Russian Federation;
152 - transfers of foreign governments and supranational organizations;
153 – transfers from international financial organizations;
160 – deductions and contributions for social needs;
170 – income received from transactions with assets;
171 – income received from the revaluation of assets;
172 – income received from the sale of assets;
180 - other income;
410 - decrease in the value of fixed assets;
420 - decrease in the value of non-produced assets;
440 - decrease in the cost of inventories of material type.

Often, in the process of filling out field 104 “Budget classification code,” one mistake is made. Bit 14 is often set to zero. But the 14th digit is a character defined by the taxpayer, and in documents it cannot take a zero value. If this error occurs, payments under such documentation are sent to the category of “unclassified” receipts.

Based on the above information, the question arises: why does it necessarily include such a confusing system of codes? The fact is that budget classification is complex only at first glance. In general, the structure of all subsections is designed so that income and expenses are more specific and distributed, as a result of which the process of creating budgets becomes simpler and more efficient.

These magical three letters, which mean nothing to ordinary citizens, regularly create headaches for entrepreneurs.

How does KBK stand for?

KBK - budget classification codes

The organizations' BCCs, which are necessary for the payment to go where it was intended, change almost every year. And the responsibility for their correct indication lies with the payer!

Let's try to figure out what these mysterious codes are, why they are needed, how they are formed and why they change regularly. We will also tell you what to do if you find an error in the specified code, and what you risk in this case, and most importantly, how to prevent this risk and not end up with accrued fines and penalties for paying taxes and fees on time.

Current list of KBK for 2020

Budget classification - what is it and why?

In July 1998, the Budget Code of the Russian Federation in Federal Law No. 145 first introduced the term “KBK”, used as a means of grouping the budget.

There are 4 types of KBK:

relating to government revenues;
related to expenses;
indicating the sources from which the budget deficit is financed;
reflecting government operations.

What are KBKs used for?

organize financial reporting;
provide a unified form of budget financial information;
help regulate financial flows at the state level;
with their help, the municipal and federal budget is drawn up and implemented;
allow you to compare the dynamics of income and expenses in the desired period;
inform about the current situation in the state treasury.

INFORMATION FOR ENTREPRENEURS! KBK is an internal coding necessary, first of all, for the state treasury, where the distribution of incoming funds takes place. Entrepreneurs need these codes insofar as they are interested in complying with the requirements for processing government payments, especially taxes and contributions to extra-budgetary funds. Therefore, do not forget to indicate the correct and current KBK code in field 104 of the payment receipt.

Structure of the KBK

This code consists of 20 characters - numbers, separated by hyphens into groups, it has the following form XX - X XX XX XXX XX - XXXX - XXX.

Each group of characters corresponds to an encrypted meaning determined by the Ministry of Finance. Let's consider the structure of the profitable BCC, since they are the ones that entrepreneurs mainly have to use (expense codes can be found mainly when returning funds under any government program).

"Administrator". The first three signs show who will receive the funds and is responsible for replenishing this or that part of the budget with them, and manages the received money. The most common codes for businessmen begin with 182 - tax authority, 392 - Pension Fund, 393 - Social Insurance Fund and others.
"Type of income" includes signs from 4 to 13. This group of signs helps to fairly accurately identify receipts based on the following indicators:
- group– 4th character (that is, the first in this paragraph);
- subgroup– 5th and 6th characters; a two-digit code indicates a specific tax, duty, contribution, fine, etc.;
- article– category 7 and 8 (the value of the purpose of the received income is encoded in the settlement documents for the budget of the Russian Federation);
- sub-article– 9, 10 and 11 digits (specifies the item of income);
- element– 12 and 13 digits characterize the budget level – from federal 01, municipal 05 to specific budgets of the Pension Fund of the Russian Federation – 06, Social Insurance Fund – 07, etc. Code 10 indicates the settlement budget.
"Program"– positions from 14 to 17. These numbers are designed to differentiate taxes (their code is 1000) from penalties, interest (2000), penalties (3000) and other payments (4000).
"Economic classification"– last three digits. They identify revenues in terms of their economic type. For example, 110 speaks of tax revenues, 130 - from the provision of services, 140 - funds forcibly seized, etc.

IMPORTANT INFORMATION! The 20-digit code must be entered correctly and without errors in the “Purpose of payment” field (field No. 104) of the payment order. In fact, it duplicates the information indicated in the “Base of payment” field, as well as partially in the “Recipient” and “Recipient’s current account” fields.

Where can I get KBK?

To fill out a payment order, the KBK code can be found in several ways:

scroll a little higher - most of them have been published by us;
at the State Treasury (by calling, sending a request or making a visit);
Order of the Ministry of Finance No. 65N contains all the information about the BCC;
When making payments online on many services, BCCs are entered automatically.

Why are budget classification codes changing?

This is the cry from the heart of the vast majority of entrepreneurs: how much easier it would be if these codes were uniform and established once and for all. But the Ministry of Finance makes certain changes to the BCC almost every year. Entrepreneurs and accountants do not always have the opportunity to timely monitor innovations and correct the specified BACs, this is especially evident during reporting periods. Responsibility for incorrectly specified code lies entirely on the shoulders of businessmen, which often results in unexpected expenses and hassle in correcting the error and proving that they are right.

There are various versions put forward by entrepreneurs and the Ministry of Finance and the Ministry of Justice do not comment in any way.

The more receipts passed through incorrect BCCs, the more funds will be “suspended” for some time as unknown. Until errors are corrected, they can be used for unseemly purposes, and on a national scale this is a huge amount.
Additional filling of the budget by charging fines and penalties for “overdue” payments that were made through the already inactive BCC. Proving timely payment is quite troublesome.
Inconsistency between the actions of the Ministry of Finance, which assigns codes, and the Ministry of Justice, which approves them.
Since the KBK is directly “tied” to the public sector, any changes within the relevant structures, the receipt of new directives, etc. lead to a change in coding.

FOR YOUR INFORMATION! There are opinions that since this coding is an internal matter of the Treasury, it should be done by them, and not by taxpayers. The KBK code can be assigned by bank employees based on the specified data about the recipient and purpose of the payment, or by treasury employees upon receipt of it. However, today the additional work of coding is placed on the shoulders of payers; they cannot avoid it, which means that all that remains is to comply with the current requirements and keep abreast of the latest innovations.

What are the consequences of an error in the KBK?

If the payment purpose code is specified incorrectly, the payment will be transferred to the budget, but it will not be distributed correctly there, which means that the state will not actually receive it. The result may be the same as if the money had not been transferred at all: the tax office will count the arrears under a certain item. At the same time, if the BCC is simply mixed up, there may be an overpayment under another item.

As a result, the tax office will issue a demand for payment of arrears, a fine for late payment of tax or a fee and penalties for late payment. This situation is extremely unpleasant for a conscientious entrepreneur who paid the tax on time, whose entire fault lies in confusion with numerous CBCs.

The usual procedure for an entrepreneur when an error is detected in the KBK

The most important thing is to make sure that the error did not lead to non-receipt of income to the budget, otherwise it will be considered that the funds were not paid, with the payer being fully responsible for this.
Submit to your tax accounting office a statement about the detected error and a request to clarify the basis, type and affiliation of the transfer of funds, if necessary, the tax period or tax payer status.
The application must be accompanied by payment orders for which the tax was paid and received by the budget.
If necessary, a reconciliation of paid taxes is carried out jointly with the inspector (a report is drawn up about it).
After a few days (the period is not defined by law), a decision is made to clarify this payment and is handed over to the applicant.

IMPORTANT! When a payment is clarified, it is considered completed on the day the payment order is submitted with an incorrect BCC, and not on the day the decision on clarification and offset is received. Thus, the delay in mandatory payment, which provides for penalties, does not actually occur.

Let's look at various cases that occur due to errors in the CBC and analyze what an entrepreneur should do.

The inspectorate assessed penalties for non-payment of taxes. If there was a beneficial request from the payer to offset the amount paid, then you should additionally ask the tax office to recalculate the accrued penalties. If the tax office refuses to do this, going to court will most likely allow for a recalculation (there is a rich case law with similar precedents).
BCC does not correspond to the payment specified in the assignment. If the error is “within one tax”, for example, the KBK is indicated on the USN-6, and the payment basis is indicated on the USN-15, then the tax office usually easily makes a re-offset. If the KBK does not completely correspond to the basis of the payment, for example, a businessman was going to pay personal income tax, but indicated the KBK belonging to the VAT, the tax office often refuses to clarify, but the court is almost always on the side of the taxpayer.
Due to an error in the KBK, insurance premiums were unpaid. If the funds do not reach the required treasury account, this is almost inevitably fraught with fines and penalties. The entrepreneur should repeat the payment as quickly as possible with the correct details in order to reduce the amount of possible penalties. Then the money paid by mistake must be returned (you can also count it against future payments). To do this, an application is sent to the authority to whose account the money was transferred erroneously. Failure to comply with a request for a refund or re-credit is a reason to go to court.
The funds arrived in the planned fund, but under the wrong heading. For example, the payment slip indicated the KBK for the funded portion of the pension, but they intended to pay for the insurance portion. In such cases, contributions are still considered to have been made on time, and you must proceed in the same way as under the usual procedure. The court can help with any problems with a fund that refuses to make a recalculation, and an illegal demand for payment of arrears and the accrual of penalties.

REMEMBER! According to the law, an error in the KBK is not a reason for which the payment will not be considered transferred. The payment order contains additional information indicating the purpose of the payment and its recipient, therefore, if it is indicated correctly, there is and cannot be a reason for penalties against the entrepreneur; other decisions can be challenged in court.

Regularly check with the tax office how payments made are reflected in your personal account.
If you have received a request to pay a tax, contribution, etc. that you have already transferred, contact the relevant authority (tax authority, extra-budgetary fund) to reconcile the calculations.
If you yourself see a mistake in the KBK, write a request for clarification.
Try to keep up to date with the latest changes in legislation, in particular the latest version of codes.

The main terms, methods of establishing, and scope of use of the classification are regulated by the main document in the field of budgetary legal relations - the Budget Code of the Russian Federation, which was approved back in 1998 by Federal Law No. 145-FZ. In this document, an entire chapter, the fourth, is devoted to this issue.

What is KBK

Budget classification is uniform codification of income, expenses and sources of covering the deficit for all budgets, with the help of which it is possible to compare the indicators of the specified budgets. Codification is used in the budget process constantly, starting from the moment the budget is formed and ending with the preparation of a report on its execution.

Based on Articles 20-23.1 of the Code, the Ministry of Finance of the Russian Federation is assigned unique powers, implying that the list of codes and the rules for assigning budget indicators to them are established by a regulatory legal act of the ministry - an order.

At the moment, classification codes are established by order of the said department dated July 1, 2013 No. 65n, which approves the procedure for applying the CBC.

Article 19 of the Code divides the classification into four main parts: revenue, expenditure, sources of financing budget deficits and general government sector operations (GOSGU). Separate parts of the above-mentioned order are devoted to each of these components.

Example code structure

KBK is a twenty-character code, and for each component part of the symbols there is a different grouping of digits.

For income the codes look like this:

The first three characters are responsible for codifying the revenue administrator, that is, they determine which department is responsible for a particular revenue receipt.

The next category in the KBK divides budget revenues into certain types. There are only two of them. One of them combines tax and non-tax revenues, the other – gratuitous revenues. Each group is in turn divided into subgroups. Thus, the first group (tax and non-tax income) has eighteen such subgroups, while the second has only seven. A detailed list of all subgroups was approved as part of Order No. 65n.

To indicate budget expenses a twenty-character code is also used, which is somewhat different from the income code in its structure. Their only similarity is that in both codes (as, indeed, in the KBK of sources of deficit coverage), the first three digits classify the main manager (administrator) of budget funds, and the last three digits correspond to certain KOSGU.

The expenditure classification of budget indicators also consists of section codes (two characters - fourth and fifth), subsection (also two characters, sixth and seventh), target item of expenditure (consists of seven characters - from the eighth to the fourteenth category of the KBK) and type of expenditure (three numbers).

At the same time, the exclusive right to establish the list and names of expense sections (there are fourteen in total), subsections (each section has its own) and types of expenses (common to all expenses) belongs to the Ministry of Finance in our country.

But with target articles, not everything is so simple. Starting from the 2014 budget, a program method is used in its formation. And due to the fact that the Federation, regions and municipalities have their own programs, it is not possible to classify them equally for all budgets. Therefore, appropriate clarifications were made to the Budget Code, assigning the authority to determine the codes of target items and the rules for their application to the financial authorities of budgets at all levels.

At the same time, the structural component of the target articles has also changed. Firstly, starting in 2014, letter designations were allowed to be used in the classification for the first time. The list of them is strictly defined by order No. 65n. Secondly, with a program budget, the first two digits in the code of the target item began to indicate the corresponding state or municipal program, the third digit - to detail the subprogram, and the last four - to codify a specific area of expenses.

Where and how to find out KBK

If you are not an employee of a financial authority, the issue of assigning expense codes becomes somewhat irrelevant. For individual entrepreneurs, large and small firms, as well as individuals who are taxpayers, the main issue is the application of profitable BCC, as well as where and how to find it.

A solution to this issue could be websites that specialize in providing assistance to taxpayers. Special services can help you fill out a tax receipt, which now requires you to indicate the BCC.

In addition, you can find out the code yourself by referring to the above-mentioned order of the Ministry of Finance of Russia No. 65n. In this order, in a separate appendix, each federal department is assigned those tax and non-tax revenues of which it is the administrator, indicating the full BCC codes.

Code parsing examples

For clarity, it is worth giving several examples of the use of budget classification codes for various tax and non-tax payments.

VAT – value added tax

The main administrator of VAT on goods sold in our country, as well as imported from Belarus and Kazakhstan, is the Federal Tax Service of Russia (code 182). It is she who is responsible for collecting the tax, paying penalties and fines on it. But for VAT on goods from other countries, the administrator will be the Federal Customs Service with code KBK 153.

Thus, when paying the tax, the BCC will be the following:

for the tax on Russian goods – budget revenue administrator code “182”, group one “1”, subgroup “03”, income item “01”, subitem “000”, element “01”, subtype code “1000”, KOSGU “110” ", for the payment of penalties for this tax, the subtype is changed from “1000” to “2000”, for fines - to “3000”;
for tax on Belarusian and Kazakh goods – administrator code “182”, group “1”, subgroup “04”, income item “01”, subitem “000”, element “01”, subtype code “1000”, KOSGU “110” , for penalties and fines the subtype also changes to “2000” and “3000”, respectively;
in case goods are imported from another country, the codes will be the same as for Belarusian and Kazakh goods, with the exception of the chief administrator code. It will be 153.

Personal income tax – personal income tax (2-NDFL, 3-NDFL)

This tax has only one revenue administrator - the Federal Tax Service, which has code 182. When transferring this tax, the BCC will depend on the article of the Tax Code on the basis of which the tax is levied.

To pay tax on the income of a tax agent, the following BCC is generally used - budget revenue administrator code “182”, group “1”, subgroup “01”, income item “02”, subarticle “010”, element “01”, subtype code “ 1000”, KOSGU “110”, for payment of penalties for this tax the subtype changes from “1000” to “2000”, for fines - to “3000”.
For entrepreneurs, private notaries and persons engaged in private practice, the code is as follows - administrator “182”, group “1”, subgroup “01”, income item “02”, subitem “020”, element “01”, subtype code “1000” ", KOSGU "110", for fines and penalties subtype in the same way as for other taxes "2000" and "3000", respectively.
For individuals to pay tax on income received in the cases specified in Article 228 of the Tax Code, the BCC is the administrator “182”, group “1”, subgroup “01”, income item “02”, subarticle “030”, element “ 01”, subtype code “1000”, KOSGU “110”.

UTII – single tax on imputed income

Paid by organizations and individual entrepreneurs who switched to it voluntarily. Payment is made according to the following code: administrator “182”, group “1”, subgroup “05”, income item “02”, subitem “010”, element “02”, subtype code “1000”, KOSGU “110”.

STS – simplified taxation system

The classification codes for paying this tax vary depending on what exactly the taxpayer has chosen as the object of taxation:

For payments of the simplified tax system from KBK income the following: administrator “182”, group “1”, subgroup “05”, income item “01”, subarticle “011”, element “01”, subtype code “1000”, KOSGU “110”.
For payments of the simplified tax system from the difference between income and expenses - administrator “182”, group “1”, subgroup “05”, income item “01”, subarticle “021”, element “01”, subtype code “1000”, KOSGU “110” "
To credit the minimum tax - administrator “182”, group “1”, subgroup “05”, income item “01”, subarticle “050”, element “01”, subtype code “1000”, KOSGU “110”.

Changes in 2019

For 2019, the following budget classification codes are in effect:

For pension contributions at basic and reduced rates: 182 1 02 02010 06 1010 160.
Medical contributions: 182 1 02 02101 08 1013 160.
Social contributions: 182 1 02 02090 07 1010 160.
Contributions for injuries: 393 1 02 02050 07 1000 160.

Starting in 2019, an accountant in a public sector organization will need to use two documents to determine budget classification codes. The procedure for applying KOSGU is highlighted in Instruction 209n, approved by order of the Ministry of Finance dated November 29, 2017. KBK will be formed according to Instruction 132n, which is being registered with the Ministry of Justice. We talk about the main changes in the content of these regulations compared to Directive 65n in force until the end of 2018.

Latest changes in budget classification in 2019

From January 1, 2019, be guided by two new orders of the Ministry of Finance, which regulate the procedure for applying budget classification codes and KOSGU:

Order No. 132n dated June 8, 2018 on the procedure for applying budget classification (hereinafter referred to as Order No. 132n);
Order No. 209n dated November 29, 2017 on the procedure for applying articles (subarticles) of KOSGU (hereinafter referred to as Order No. 209n).

The new Order No. 132n basically preserved the structure of the budget classification. There are changes, but they are minor. For example, the names and composition of some codes and groupings of income items were updated. Thus, Article 110 in Instructions No. 65n was called “Tax Revenues,” and in the new order it was called “Tax Revenues and Customs Payments.” The changes also affected the types of expenses. They are now detailed in more detail.

KOSGU 2019

Since 2019, accountants have been using detailed KOSGU in their accounts. The Ministry of Finance has clarified the classification of income and expenses (Order No. 209n) and has already made the first amendments to it (Order of the Ministry of Finance of Russia dated November 30, 2018 No. 246n). In Order No. 209, new codes were added, subarticles of KOSGU 183 and 184 were excluded, and the list of income and expenses was supplemented (Table 1 and Table 2). The amendments are related to the introduction of the federal “Revenue” standard.

Table 1.

Group	KOSGU	What to reflect
Income
	190 “Gratuitous non-monetary receipts to the public administration sector.”	Free non-cash receipts of current and capital nature from citizens, non-residents and organizations
	460 “Decrease in the value of biological assets.”	Income from disposal of biological assets
	Excluded
	183 “Income from subsidies for other purposes.”	Receipt of targeted subsidies for current needs should be reflected under sub-article KOSGU 152 “Current receipts to budgetary and autonomous institutions from the public administration sector”, for capital ones – under sub-article KOSGU 162 “Capital receipts to budgetary and autonomous institutions from the public administration sector”.
	184 “Income from subsidies for capital investments.”	Such revenues were transferred to subarticle KOSGU 162 “Capital revenues to budgetary and autonomous institutions from the public administration sector.”
Expenses
	280 “Gratuitous transfers of capital nature to organizations.”	Budget expenditures on gratuitous and non-refundable transfers or capital subsidies
	360 “Increasing the value of biological assets.”	Expenses to increase the value of biological assets.
	The list of expenses has been added
	226 “Other works, services.”	Works, services within the framework of operational investigative activities; Expenses to ensure the security of the state from external threats; Works, services for individual events in the field of national defense and security, research and use of outer space, law enforcement, development of the defense industry and measures to eliminate the consequences of the activities of chemical weapons storage facilities and facilities for their destruction. Acquisition of non-exclusive rights, including for software, purchase and updating of reference and information databases until January 1, 2021. After this date, subsections 352 and 353 will need to be applied.
	264 “Pensions, benefits paid by employers and employers to former employees in cash”	Average monthly earnings upon dismissal after liquidation or reorganization. In the first edition of Order No. 209n, these payments were attributed to subarticle 266 “Social benefits and compensation to personnel in cash.”

Table 2.

Group	KOSGU article	What sub-articles of KOSGU were supplemented
Income	110 "Tax revenues, customs payments and insurance contributions for compulsory social insurance"	111 "Taxes", 112 “State duty, fees”, 113 “Customs payments”, 114 “Compulsory insurance contributions”
Income	180 "Other income"	Income from the gratuitous right to use an asset, depending on who granted the right, should be taken into account: 182 “Income from the gratuitous right to use an asset provided by organizations (except for the public administration sector and public sector organizations)”; 185 “Income from the gratuitous right to use an asset provided by public sector organizations”; 186 “Income from the gratuitous right to use an asset provided by the general government sector”; 187 “Income from the gratuitous right to use an asset provided by other persons.”
Expenses	210 “Wages, accruals for wage payments”	214 “Other non-social payments to personnel in kind.” According to it, take into account the costs of paying compensation to employees that do not relate to wages. For example, compensation for travel and baggage expenses when moving. Such expenses were transferred from subsection 212.
	220 “Payment for work and services”	227 "Insurance", 228 “Services, works for the purposes of capital investments”, 229 “Rent for the use of land plots and other isolated natural objects”
	240 “Free transfers to organizations of a current nature”	243–249, 24A, 24B.
	260 "Social Security"	266 “Social benefits and compensation to personnel in cash.” Reflect social benefits and compensation in cash, for example, sick pay for the first three days, severance pay and compensation for dismissal due to staff reduction, compensation for parental leave for up to three years; 267 “Social compensation to personnel in kind.” Reflect social benefits and compensation in kind, for example, compensation for the cost of personal vouchers for employees and their children, medical services.
	290 “Other expenses”	297 “Other current payments to organizations.” Use it to pay legal costs and compensation for damages, which you pay to organizations. This code includes contributions for membership in organizations, except for contributions to international organizations.
	230 “Service of state (municipal) debt”	233 “Service of debt obligations of institutions” 234 “Interest expenses on obligations

Income from insurance contributions for compulsory social insurance was transferred from Article 160 to a new subarticle of KOSGU 114 “Compulsory insurance contributions”.

Under subarticle 134 “Income from compensation of costs”, take into account income from compensation of costs for maintaining property outside of a lease or gratuitous use agreement. Income under these agreements still remained under subsection KOSGU 135.

Income from completed stages of work under a construction contract is accrued according to the sub-article of the same name KOSGU 138. In this case, cash receipts will go under sub-article KOSGU 131 “Income from the provision of paid services (works)”.

Income tax and VAT for budgetary and autonomous institutions must be reflected under subarticle 189 “Other income” (Order of the Ministry of Finance of Russia dated November 30, 2018 No. 246n)

Please note that expenses for compensation for the use of personal transport for business purposes, travel and accommodation on business trips must be taken into account under sub-articles of KOSGU 222 “Transport services” and 226 “Other work, services”. In sub-article KOSGU 212 “Other non-social payments to staff in cash” only daily allowances remain.

KVR 2019

Since 2019, a new procedure for applying the CVR has been in force, which is described in Instruction 132n dated June 8, 2018. The Russian Ministry of Finance cited all changes about the CVR in a comparative table dated June 22, 2018. Officials also indicated that the new procedure has updated the names of some CWR (letter from the Russian Ministry of Finance dated August 10, 2018 No. 02-05-11/56735). See Table 3 for a table with new names of CWR.

Table 3. Comparison of types of expenses


632 Subsidies (grants in the form of subsidies) for financial support of expenses, the procedure (rules) for the provision of which establishes the requirement for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision	632 Subsidies (grants in the form of subsidies) subject to treasury support
633 Subsidies (grants in the form of subsidies) for financial support of expenses, the procedure (rules) for the provision of which do not establish requirements for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision	633 Subsidies (grants in the form of subsidies) not subject to treasury support
634 Other subsidies to non-profit organizations (except for state (municipal) institutions)	634 Grants to other non-profit organizations
812 Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale of goods), performance of work, provision of services, the procedure (rules) for the provision of which establishes a requirement for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision	812 Subsidies (grants in the form of subsidies) for financial support of costs in connection with production (sale of goods), performance of work, provision of services, subject to treasury support
813 Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale) of goods, performance of work, provision of services, the procedure (rules) for the provision of which do not establish requirements for subsequent confirmation of their use in accordance with the conditions and (or) purposes providing	813 Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale) of goods, performance of work, provision of services, not subject to treasury support
814 Other subsidies to legal entities (except for non-profit organizations), individual entrepreneurs, individuals producing goods, works, services	814 Grants to legal entities (except non-profit organizations), individual entrepreneurs

From January 1, 2019, the list of payments has expanded. For example, KVR 111, 121, 131 and 141 are supplemented with payments by type of expense:

one-time cash incentive, including in connection with retirement for long service;
arrears of wages for the period of forced absence based on a court decision.

According to KVR 113 it is now necessary to include:

reimbursement of expenses for travel, accommodation and meals when sent to various events for coaches, athletes and students;
daily allowances, compensation for travel costs to the place of pre-diploma internship, compensation for food expenses (if it is impossible to purchase these services) for students of educational institutions

The adjustments also affected the CVR: 244, 321, 340, 350, 412, 522, 612, 613, 622, 623, 632, 633, 634, 812, 813, 814, 853, 831. From January 1, the rules for using CVR by institutions have changed: 634 and 814.

To correctly distribute expenses in accounting, continue to comply with the requirement to link CVR and KOSGU. You can check the compliance of the codes using the comparison table. Since the beginning of the year, this document has already been updated twice.

If you pay expenses for CWR that do not correspond to the departmental details, the auditors will determine the misuse of budget funds (Article 38, paragraph 1 of Article 306.4 of the Budget Code)

Changes from 02/11/2019. Added compliance with KVR 321 KOSGU 296. Also introduced compliance with KVR 870 KOSGU 200; when reserving funds to be redistributed, a non-detailed code KOSGU 200 is indicated. KVR 112 and 122 can be attributed to KOSGU 226 for other payments and compensations that are not included in the payment fund labor.

If you doubt the correct application of the KVR and KOSGU codes, use the service in the State Finance System:

Budget classification of income

The budget income classification code consists of twenty characters. This structure is the same for the budgets of the budget system of the Russian Federation. According to this code, the revenue part of the corresponding budget is compiled and executed. It consists of three codes (Table 7):

code of the chief administrator of budget revenues (1 - 3 digits);
code of the type of budget income (4 - 13 digits);
budget income subtype code (14 - 20 digits).

Table 7. Structure of the budget revenue classification code

Code of the chief budget revenue administrator

Budget income type code

Budget income subtype code

income group

income subgroup

income item

income sub-item

income element

budget income subtype group

analytical group of budget revenue subtype

Code GADB indicate in place of 1st–3rd digits. Their codes are given in Appendix No. 3 to Order No. 132n.

Income type code is the same for all budgets of the budget system. It consists of 10 characters and includes:

income group (4th category);
income subgroup (5–6th categories);
income item (7–8th categories);
income sub-item (9–11th categories);
income element (12–13th categories).

The income group has the following meanings:

100 - tax and non-tax revenues;

200 - gratuitous receipts.

For the distribution of these groups into subgroups (5th and 6th categories), see paragraphs 10.1.1 and 10.1.2 of Section II of Order No. 132n.

Code elements (12–13th digits) indicate one of 13 codes, established in paragraph 10.3 of Section II of Order No. 132n. Thus, code 01 is the federal budget, 02 is the budget of a constituent entity of the Russian Federation, and 10 is the budget of a rural settlement.

Income subtype code includes:

income subtype group (14–17th categories).
analytical group of the subtype of budget income (18–20th categories).

The Ministry of Finance approves the analytical group codes for subtypes of budget revenues by type of budget revenues. They are required for use by all budget levels. Budget revenue administrators communicate to payers the full code for the classification of budget revenues, taking into account the code for the subtype of budget revenues.

Budget classification of expenses

The budget expenditure classification code consists of twenty characters. This structure is the same for the budgets of the budget system of the Russian Federation. It includes the following components (Table 8):

code of the main manager of budget funds (1 - 3 digits);
section code (4 - 5 digits);
subsection code (6 - 7 digits);
target article code (8 - 17 digits);
expense type code (18 - 20 digits).

Table 8. Structure of the budget expenditure classification code

Code of the main manager of budgetary funds (GRBS code)

Section code

Subsection code

Code of the target budget expenditure item

Expense type code (CVR)

Program (non-program) article

Direction of expenses

Group

Subgroup

Element

GRBS code consists of three categories. The list of GRBS codes can be found in Appendix 4 of Order No. 132n.

Section and subsection codes consist of two categories. Their values are given in Appendix 5 of Order No. 132n.

Target article code budget expenditures consists of ten digits (8 - 17 digits of the budget expenditure classification code). They are established by the relevant authorities for each of the budgets:

for the federal budget and budgets of state extra-budgetary funds of the Russian Federation - by the Ministry of Finance of the Russian Federation;
for the budget of a constituent entity of the Russian Federation and the budget of a territorial state extra-budgetary fund - by the financial authority of the corresponding constituent entity of the Russian Federation;
for the local budget - by the financial body of the municipality.

Codes of target expense items are assigned unique codes generated using an alphanumeric series. The rules for their application are established in paragraphs 42 - 45 of Order No. 132n.

KVR consists of three categories. You can find its list in Appendix 7 of Order No. 132n. And the rules of application for it are established in paragraph 51 of Order No. 132n.

Classification of sources of financing budget expenditures

The classification code for sources of financing the budget deficit consists of twenty characters. The code consists of the following components (Table 9):

1) code of the chief administrator of the sources of financing budget deficits (1 - 3 categories);

2) codes of group, subgroup, article and type of source of financing budget deficits (4 - 20 categories).

Table 9. Structure of the code for classification of sources of financing the budget deficit

Code of the chief administrator of sources of financing budget deficits

Source group code for financing budget deficits

Subgroup code for the source of financing budget deficits

Article code for the source of financing budget deficits

Code of the type of source of financing budget deficits

Sub-article

Element

Subtype of source of financing budget deficits

Analytical group of the type of source of financing budget deficits

List of codes for chief administrators of deficit financing sources The federal budget and the budgets of state extra-budgetary funds of the Russian Federation are given in Appendix 10 of Order No. 132n.

IFDB Group has the following meanings:

0100 - sources of internal financing of budget deficits;

0200 - sources of external financing of budget deficits.

The IFDB subgroups detail each of the two CIF groups.

IFDB article code(8th–13th categories) includes:

IFDB sub-article. Subarticles and subtypes of the IFDB of the budgets of constituent entities of the Russian Federation and municipalities are detailed in accordance with regional and local budget legislation;
the IFDB element accepts one of 13 codes. For example, 01 “federal budget”, 02 “budget of a constituent entity of the Russian Federation”, and 7 “budget of the Social Insurance Fund of the Russian Federation”.

Type of IFDB includes:

IFDB subtype (14–17th categories);
analytical group of the type IFDB (18–20th categories).

Analytical group codes of the IFDB type are mandatory for use by all budget levels (clause 65 of Order No. 132n).

The list of codes of types, subtypes, analytical groups of sources of financing deficits of the federal budget and budgets of state extra-budgetary funds is given in Appendix 9 to Procedure No. 132n.

The analytical group of the IFDB type is a grouping of sources by type of financial transactions. It includes the following groups:

100 - Income;

300 - Receipts of non-financial assets;

400 - Disposal of non-financial assets;

500 - Receipts of financial assets;

600 - Disposal of financial assets;

700 - Increase in liabilities;

800 - Reduction of liabilities.

Material for preparation for the test of group B-EB-52z in the discipline “Accounting in budgetary organizations”

Accounting – the formation of documented, systematized information about the objects provided for Federal Law of December 6, 2011 No. 402-FZ“On accounting”, in accordance with the requirements established by this law, and the preparation of accounting (financial) statements on its basis ( clause 2 art. 1 of Law No. 402-FZ).

The rules for keeping records in institutions depend on their status. They are established based on the legal provisions of these institutions (in accordance with Federal Law of May 8, 2010 No. 83-FZ). Institutions are divided into three types:

· - state-owned;

· - budget;

· - autonomous.

At the present stage of development of accounting in budgetary institutions, several levels of its legal regulation can be distinguished:

Organization of accounting in institutions

All institutions must maintain accounting records based on regulatory documents. The procedure for applying regulations also depends on the type of institution.

The main local act regulating the organization and maintenance of accounting in a particular government, budget or autonomous institution is the accounting policy.

For clarity, let's consider all three types:

Characteristics	State institution	State-financed organization	Autonomous institution
General record keeping requirements	Order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n “On approval of the Unified Chart of Accounts... and Instructions for its application”
Instructions for using the Chart of Accounts	Order of the Ministry of Finance of Russia 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 Russia 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 Russia dated December 23, 2010 No. 183n “On approval of the Chart of Accounts for accounting of autonomous institutions and Instructions for its application”
Application of budget classification*	Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation”
Accounting registers	Order of the Ministry of Finance of Russia dated December 15, 2010 No. 173n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and guidelines for their use"
Reporting	Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n “On approval of the Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation”	Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n “On approval of the Instructions on the procedure for drawing up and submitting annual and quarterly reports of state (municipal) budgetary and autonomous institutions”

Analytical account codes

Each Chart of Accounts account has 26 characters. Analytical codes in the account number of the working chart of accounts are reflected in a special order.

Namely:

· - in categories 1–17 – analytical code based on the classification criteria of receipts and disposals;

· - in category 18 – code of the type of financial support (activity);

· - in categories 19–23 – synthetic account code of the Unified Chart of Accounts;

· - in categories 24–26 – analytical code of the type of receipts, disposals of an accounting object (KOSGU codes).

The code for the type of financial support (activity) in category 18 of the analytical account can take values from 1 to 9.

Institutions, organizations empowered as recipients of budget funds, financial bodies of the corresponding budgets and bodies providing their cash services use the following values:

1 – activities that are carried out at the expense of the corresponding budget of the budget system of the Russian Federation (budget activities);

2 – income-generating activity (institution’s own income);

3 – funds at temporary disposal;

4 – subsidies for the implementation of state (municipal) tasks;

5 – subsidies for other purposes;

6 – subsidies for capital investments;

7 – funds for compulsory health insurance.

Financial authorities reflect transactions carried out within the framework of cash services of budgetary and autonomous institutions and other non-profit organizations that are not participants in the budget process.

The following codes are used for this:

8 – funds of non-profit organizations on personal accounts in terms of transactions with the institution’s (organization’s) own funds, with funds in temporary disposal and with a subsidy for the implementation of state (municipal) tasks, recorded on the institution’s (organization’s) personal account;

9 – funds of non-profit organizations in separate personal accounts in terms of transactions with subsidies for other purposes and budget investments accounted for in a separate personal account.