How to accept budget obligations and not run into a fine. Features of accepting budget obligations and registering them with treasury authorities. Obligations amount to trace budget

V. Nikitin

auditor of CG "Ayudar"

Acceptance of budget obligations in amounts exceeding the approved budget allocations and (or) limits on budget obligations leads to administrative liability. The article discusses the features of the application of Art. 15.15.10 Code of Administrative Offenses of the Russian Federation.

Article 15.15.10 of the Code of Administrative Offenses of the Russian Federation states that the acceptance of budgetary obligations in amounts exceeding the approved budgetary allocations and (or) limits on budgetary obligations (except for cases provided for by the budgetary legislation of the Russian Federation and other normative legal acts regulating budgetary legal relations) entails the imposition of officials an administrative fine in the amount of 20,000 to 50,000 rubles.

Article 6 of the BC RF provides the following definitions:

– budgetary obligations are expenditure obligations to be fulfilled in the corresponding financial year;

– budgetary allocations are the maximum amounts of funds provided in the corresponding financial year for the fulfillment of budgetary obligations;

– the limit of budget obligations is the volume of rights in monetary terms to a government institution accept budget obligations and (or) fulfill them in the current financial year (current financial year and planning period).

According to clauses 1, 2 of Art. 219 of the Budget Code of the Russian Federation, the procedure for accepting and accounting for budgetary obligations is established by the relevant financial authority. For example, the Procedure for accounting by territorial bodies of the Federal Treasury of budgetary and monetary obligations of recipients of federal budget funds was approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2015 No. 221n.

By virtue of Art. 162 of the Budget Code of the Russian Federation, the recipient of budget funds draws up and fulfills the budget estimate, and also accepts and fulfills budget obligations within the established limits of budget obligations and (or) budget allocations.

Based on Part 3 of Art. 219 of the Budget Code of the Russian Federation, the recipient of budgetary funds accepts budgetary obligations by concluding state (municipal) contracts, other agreements with individuals and legal entities, individual entrepreneurs or in accordance with the law, other legal act, agreement.

In paragraph 2 of Art. 72 of the Budget Code of the Russian Federation states that state (municipal) contracts are concluded in accordance with the schedule of procurement of goods, works, services to meet state (municipal) needs, formed and approved in the contract system established by the legislation of the Russian Federation in the field of procurement of goods, works, services to ensure state and municipal needs in order, and are paid within the limits of budget obligations, except for the cases specified in paragraph 3 of this article.

Article 21 of the Federal Law of 04/05/2013 No. 44-FZ “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs” stipulates that schedules are formed by customers in accordance with procurement plans and are developed annually for one year and are approved by the customer after he receives the scope of rights in monetary terms to accept and (or) fulfill obligations in accordance with the law. Purchases not provided for in the schedules cannot be carried out.

In accordance with Part 13 of Art. 34 of this law, the contract includes a mandatory condition on the procedure and terms of payment for goods, work or services.

When making purchases for state (municipal) needs, the customer is obliged to conclude a contract with the winner of the purchase.

The Letter of the Ministry of Finance of the Russian Federation dated November 7, 2017 No. 24-01-09/73145 clarifies that the customer has the right to determine the supplier (contractor, performer) only after informing the customer of the scope of rights in monetary terms to accept and (or) fulfill obligations in accordance with the budget legislation of the Russian Federation.

The Letter of the Ministry of Finance of the Russian Federation dated 04.05.2016 No. 02-04-10/26348 states that the acceptance by the recipient of budget funds of the corresponding budget obligations in the absence of the limits of budget obligations communicated to him in the prescribed manner is an offense and entails liability under Art. 15.15.10 Code of Administrative Offenses of the Russian Federation.

Financing the activities of a government institution. By virtue of Part 2 of Art. 161 of the Budget Code of the Russian Federation, financial support for the activities of a state-owned institution is carried out at the expense of the corresponding budget of the budget system of the Russian Federation and on the basis of budget estimates.

According to Part 5 of Art. 161 of the Budget Code of the Russian Federation, the conclusion and payment by a treasury institution of state (municipal) contracts, other agreements subject to execution at the expense of budgetary funds are made on behalf of the Russian Federation, a subject of the Russian Federation, a municipal entity within the limits of budget obligations communicated to the treasury institution, unless otherwise established by the Budget Code of the Russian Federation, and taking into account accepted and unfulfilled obligations.

Violation by a government institution of this requirement when concluding state (municipal) contracts and other agreements is grounds for their recognition by the court as invalid at the claim of a public authority (state body), local government body exercising the budgetary powers of the main manager (manager) of budgetary funds, in whose jurisdiction This government institution is located.

The official responsible for the violation specified in Art. 15.15.10 Code of Administrative Offenses of the Russian Federation. According to Art. 2.4 of the Code of Administrative Offenses of the Russian Federation, an official is understood, in particular, as a person performing organizational, administrative or administrative functions in state bodies, local governments, state and municipal organizations, as well as in the Armed Forces, other troops and military formations of the Russian Federation.

Consequently, it is the person who meets these criteria who will be subject to prosecution under Art. 15.15.10 Code of Administrative Offenses of the Russian Federation.

For example, the Magadan Regional Court, in Decision dated January 29, 2018 No. 12-459/2017, considered the case of the Ministry of Natural Resources and Environment of the Magadan Region exceeding the limit of budget obligations. According to the Regulations on the Ministry of Natural Resources and Ecology of the Magadan Region, the ministry is headed by a minister, ensuring compliance with financial discipline. Therefore, the minister was brought to justice, who, being an official vested with organizational and distribution functions, in violation of Part 3 of Art. 219 of the Budget Code of the Russian Federation accepted budgetary obligations in an amount exceeding the approved limits of budgetary obligations.

Cases of application of Art. 15.15.10 Code of Administrative Offenses of the Russian Federation. In paragraph 2 of the Submission of the Accounts Chamber of the Russian Federation dated May 31, 2016 No. PR 10-167/10-04, a case of prosecution is given when, in order to carry out routine repairs of artificial structures on a highway, a government agency entered into a state contract worth 181,058.3 thousand . rub., including the cost of work for 2015 - 3,911.9 thousand rubles, while the corresponding limits on budgetary obligations were not adjusted to the institution in 2015.

The Supreme Court of the Republic of Dagestan, in Decision dated 05/05/2017 No. 21-219/2017, recognized the legal application of Art. 15.15.10 Code of Administrative Offenses of the Russian Federation in the case when a department of the Ministry of Internal Affairs accepted budgetary obligations in excess of the established limits of budgetary obligations for 2015 in the amount of 460,000 rubles, including for payments for supplied natural gas - in the amount of 360,000 rubles, for calculations for consumed energy - in the amount of 100,000 rubles.

In its Resolution No. F01-5201/2015 dated December 15, 2015, the Supreme Military District Administration agreed to bring to administrative responsibility a government institution, which in 2013, in excess of the established limits of budget obligations, concluded 66 contracts for the implementation of expenses under codes 320-0305-2026700-242-221 " Communication services", 320-03052026700-244-223 "Utilities", 320-0305-2026700-242-225 "Works, property maintenance services", 320-0305-2026700-244-244-225 "Works, services for maintenance of property", 320-0305-2026700-242-226 "Other work, services", 320-0305-2026700-244-226 "Other work, services", 320-0305-2166700244-226 "Other work, services".

The Magadan Regional Court, in Decision dated March 30, 2018 No. 12-22/2018, recognized the legal application of Art. 15.15.10 Code of Administrative Offenses of the Russian Federation in a situation where, as a result of the conclusion of a state contract, the Ministry of Transport of the Magadan Region accepted budget obligations in the amount of 19,034 rubles. at the expense of the federal budget in the absence of limits on budget obligations for the corresponding target item.

The interval between the adoption of a budget commitment and the subsequent implementation of the corresponding limit of budget commitments

Sometimes the recipient of budget funds accepts a budget obligation in advance, several days before the corresponding limit of budget obligations is brought to him. Can this factor serve as a basis for non-application of Art. 15.15.10 Code of Administrative Offenses of the Russian Federation? No, since the courts proceed from the very fact of accepting budgetary obligations in excess of the limit of budgetary obligations.

For example, the Magadan Regional Court, in Decision No. 12-459/2017 dated January 29, 2018, considered the situation when the Ministry of Natural Resources of the Magadan Region accepted budgetary obligations to provide a municipal entity with a subsidy from the federal budget for the reconstruction and capital construction of hydraulic structures in the amount of 119,212 000 rub. according to TS 1731050160 VR 522, despite the absence of a limit on budget obligations under TS 1731050160 VR 522, which were communicated to the ministry with an expenditure schedule only eight days after the ministry accepted budget obligations.

Application of Art. 15.15.10 Code of Administrative Offenses of the Russian Federation for each individual violation, as well as for a combination of violations

This point is very important, since the audit may reveal several cases of accepting budget obligations in excess of the limit. Violations may include:

– to contracts of the same type, which may even have the same subject matter of the contract;

- to the same performer.

Will each such case of exceeding the limit be considered an independent offense, for each of which separate liability in the form of a fine will be applied? The position of the courts, as well as regulatory authorities, on this issue is ambiguous.

For example, in paragraph 2 of the Letter of the Federal Penitentiary Service of June 29, 2016 No. ref-01-37562 “In response to the Submission of the Accounts Chamber of the Russian Federation dated May 31, 2016 No. PR 02-121/07-02” an example is given when during the audit it was established that A federal government agency concluded three government contracts for the payment of utilities in violation of Art. 162 and paragraph 3 of Art. 219 of the Budget Code of the Russian Federation, since at the time of their registration the accepted budgetary obligations exceeded the adjusted limits of budgetary obligations for a total amount of 10,057.3 thousand rubles. Administrative fine in the amount of 20,000 rubles. was applied for each individual case.

The Supreme Court of the Republic of Mari El, in Decision No. 7р-9/2018 dated January 12, 2018, considered it legitimate to draw up three protocols on administrative offenses under Art. 15.15.10 Code of Administrative Offenses of the Russian Federation, for accepting obligations in amounts exceeding the approved limits of budget obligations, since the government agency concluded contracts at different times with different subject matter, different counterparties and price. Each of the administrative offenses charged is characterized by a different objective aspect from each other and forms an independent violation, even if it was revealed during one inspection, in one period of time, in relation to the same official.

The Supreme Court of the Republic of Khakassia, in Decision dated 03/07/2018 No. 7р-52/2018, considered the situation when the Office of Rosprirodnadzor for the Republic of Khakassia concluded eight contracts for the provision of paid services with eight experts to conduct one state environmental assessment of design documentation for a quarry. The court came to the conclusion that the improper fulfillment of obligations to comply with the requirements of the BC RF was expressed in a number of identical actions covered by a single intent to achieve a common goal, that is, the Department committed a single ongoing act containing signs of an administrative offense under Art. 15.15.10 Code of Administrative Offenses of the Russian Federation, and not eight independent offenses.

Minority of the offense

Article 2.9 of the Code of Administrative Offenses of the Russian Federation provides for the possibility of exemption from administrative liability if the administrative offense is insignificant. The criteria for assessing the insignificance of an administrative offense are not established in this code.

From arbitration practice concerning the recognition of an offense under Art. 15.15.10 Code of Administrative Offenses of the Russian Federation is insignificant, it follows that one must be guided by the explanations of the highest arbitration courts, which we will give below.

Paragraph 18 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated June 2, 2004 No. 10 “On some issues that have arisen in judicial practice when considering cases of administrative offenses” explains that the insignificance of an offense occurs in the absence of a significant threat to protected public relations. Circumstances such as the personality and property status of the person held accountable, voluntary elimination of the consequences of the offense, compensation for the damage caused do not indicate the insignificance of the offense, since by virtue of Parts 2, 3 of Art. 4.1 of the Code of Administrative Offenses of the Russian Federation are taken into account when imposing an administrative penalty.

In paragraph 21 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated March 24, 2005 No. 5 “On some questions that arise for the courts when applying the Code of the Russian Federation on Administrative Offenses” it is explained that a minor administrative offense is an action or inaction, although formally containing signs of an administrative offense, but taking into account the nature of the offense committed and the role of the offender, the extent of the harm and the severity of the consequences, it does not represent a significant violation of protected public legal relations.

At the same time, some administrative offenses under no circumstances can be considered insignificant, since they significantly violate protected public relations.

From the above it follows that the category of insignificance is an evaluative category, and therefore is determined in each specific case based on the specific circumstances of the offense committed. Therefore, the courts have an ambiguous attitude towards the concept of insignificant offense under Art. 15.15.10 Code of Administrative Offenses of the Russian Federation. Let us give examples of their positions.

The violation is minor. The Supreme Court of the Republic of Khakassia, in Decision No. 7р-52/2018 dated 03/07/2018, recognized the lawfulness of the release of the guilty person from administrative liability due to the insignificance of the act and the limitation of an oral remark, based on the following:

– the degree of violation of protected social relations is insignificant;

– the official was brought to administrative responsibility for the first time;

– there was no significant threat to protected social relations; it only formally contained the elements of an administrative offense.

The Supreme Court of the Republic of Mari El, in Decision No. 7р-9/2018 dated January 12, 2018, recognized the violation as minor and terminated the proceedings on the basis of the following:

– a person is brought to administrative responsibility for the first time;

– there are no circumstances aggravating administrative liability;

– no damage is caused to the budget, public and state interests;

– no significant harm has been caused to the interests of citizens, society and the state.

The violation is not considered minor. The Magadan Regional Court, in Decision dated January 29, 2018 No. 12-459/2017, did not recognize an offense under Art. 15.15.10 of the Code of Administrative Offenses of the Russian Federation is insignificant, since in the case under consideration the offense is directed against financial discipline and poses a significant threat to protected social relations, which does not consist in the occurrence of any material consequences of the offense, but in the person’s neglectful attitude towards the fulfillment of the duties assigned to him to comply with the requirements budget legislation.

The Supreme Court of the Republic of Dagestan, in decisions dated June 21, 2017 No. 21-341/2017, dated May 5, 2017 No. 21-219/2017, considered that the grounds for applying Art. 2.9 of the Code of Administrative Offenses of the Russian Federation, since the offense is aimed at implementing a unified state budget policy and affects the stability of the budget system of the Russian Federation as a whole, which is of increased public importance.

A similar conclusion was made by the Supreme Court of the Karachay-Cherkess Republic in Decision dated 03/06/2018 No. 7-9/2018.

Thus, the guilty person, knowing the arguments that the courts pay attention to, can bring them in order to increase the chances of the court recognizing the offense as minor.

Action in a state of emergency

Article 2.7 “Extreme Necessity” of the Code of Administrative Offenses of the Russian Federation provides that it is not an administrative offense for a person to cause harm to legally protected interests in a state of extreme necessity, that is, to eliminate a danger that directly threatens the personality and rights of a given person or other persons, as well as legally protected interests of society or state, if this danger could not be eliminated by other means and if the harm caused is less significant than the harm prevented.

Some officials who are attracted under Art. 15.15.10 Code of Administrative Offenses of the Russian Federation, asking the court to apply Art. 2.7 Code of Administrative Offenses of the Russian Federation. But, as a rule, the named persons cannot prove the existence of an extreme necessity to commit an offense, as a result of which the courts do not apply the rule of Art. 2.7.

For example, the Arkhangelsk Regional Court in Decision dated December 24, 2015 No. 7р-1105/2015 indicated the lack of objective data confirming that the guilty official and institution is in a state of emergency and the presence of a danger that directly threatens his person and rights, or the rights of other persons, as well as legally protected interests of society or the state.

Saratov Regional Court in Resolution No. 4A-77/2018 dated 02/15/2018, Vladimir Regional Court in Resolution No. 11-135/2015 dated 03/17/2015 indicated that the guilty party, concluding contracts in excess of the relevant limits, did not petition for the need to increase such limits, in connection with which the grounds for termination of the case in accordance with the provisions of Art. 2.7 of the Code of Administrative Offenses of the Russian Federation is not available.

When concluding state and municipal contracts and other agreements, the recipient of budget funds must pay special attention to ensuring that the budget obligations assumed by him do not exceed the size of the approved budget allocations and (or) limits on budget obligations.

If an official is held accountable under Art. 15.15.10 Code of Administrative Offenses of the Russian Federation, it can provide arguments for recognizing the violation as insignificant.

By ruling of the RF Supreme Court dated March 30, 2016 No. 301-KG16-1733, the case was refused to be transferred to the Judicial Collegium for Economic Disputes of the RF Supreme Court for review.

as amended on September 28, 2018

Accountants of government institutions are constantly faced with such concepts as budgetary and monetary obligations. How to accept and correct them correctly? What role does the Russian Treasury play in this process?

In this article we will look at budgetary and monetary obligations, as well as the procedures associated with their implementation.

What are budgetary and monetary obligations?

How to accept budgetary and monetary obligations?

The implementation of budgetary and monetary obligations in government institutions takes place in several stages.

Budgetary obligations are accepted within the limits of LBO and (or) budgetary allocations through the conclusion of state (municipal) contracts, as well as other agreements with individuals and (or) legal entities, individual entrepreneurs, or concluded in accordance with laws, other regulations, agreements (Article 162, paragraph 3 of Article 219 of the Budget Code of the Russian Federation). Therefore, the grounds for accepting budgetary obligations, for example, are such documents as: a concluded contract, agreement, advance report, payroll, cash order for the issuance of accountable funds, etc.

Monetary obligations typically arise after an institution makes budgetary commitments. However, the order in which monetary obligations arise may vary depending on the provisions of the accounting policies of the government institution. Sometimes a monetary obligation may be made before a budgetary one.
Monetary obligations are accepted upon the occurrence of conditions that require the institution to fulfill accepted budgetary obligations. Grounds for acceptance: certificate of completion of work, advance payment to the supplier, invoice, pay slip, invoice and other documents confirming the occurrence of monetary obligations.

Thus, as part of the formation of the accounting policy of a government institution, a list of documents must be determined - the grounds for reflecting accepted obligations in account 502 00 “Liabilities” (clause 318 of Instruction No. 157n). This list may include documents that are not primary documents (invoices, universal transfer documents, orders for sending on business trips, etc.). When developing the list, you can take into account, in particular, the provisions of Appendix No. 4.1 to Order No. 221n of the Ministry of Finance of Russia dated December 30, 2015.

Let’s assume that in December of the current year, the LBO for the next financial year is brought to the institution. The institution then assumes budgetary obligations in the following order:

for items for which contracts are not required, based on the established limits;
by items for which contracts are required, at the cost of these contracts

After this, the institution can proceed to fulfill budgetary and monetary obligations.

How to adjust accepted budgetary and monetary obligations?

Often, after the fulfillment of contractual obligations, the amount of accepted budgetary and monetary obligations for the material assets supplied or the service provided (work performed) may change. In this case, the institution must take measures to adjust its obligations.

If, for example, services are provided for a smaller amount than expected, it is necessary to draw up an additional agreement and adjust budget obligations using the “red reversal” method by the corresponding amount.

Otherwise, if the amount of services provided under the contract turned out to be greater and the institution confirmed the receipt of services with acceptance certificates or other documents, it is necessary to draw up an additional agreement to increase the contract price, increase budget obligations and, therefore, additionally accrue the amount of obligations under this contract.

However, it should be borne in mind that this option is only possible when the institution has an unspent balance of LBO. This is due to the fact that accepting budgetary obligations in excess of the established limits is unacceptable.

Please note: a change in the contract price, as well as a change in the volume of work (services) provided under the contract, must occur in accordance with the current norms of federal legislation, in particular with the Federal Law of 04/05/2013 N 44-FZ.

The role of the treasury in fulfilling obligations

If a government institution has certain obligations, it is obliged to fulfill them. In order to do this, it is necessary to go through the procedure of authorizing the payment of monetary obligations. At its core, authorization is a permitting inscription (acceptance) carried out by the treasury authorities after checking the documents (see paragraph 5 of Article 219, paragraph 5 of Article 267.1 of the Budget Code of the Russian Federation).

Thus, the Russian Treasury is responsible for authorization. The institution provides documents to this department confirming the fact that a monetary obligation has arisen. The procedure for authorizing monetary obligations for recipients of federal budget funds is discussed in Order of the Ministry of Finance of Russia dated November 17, 2016 N 213n. According to paragraph 5 of Art. 219 of the Budget Code of the Russian Federation, the authorization procedure for recipients of funds from regional and local budgets is developed by the financial authorities of public legal entities. It establishes the documents necessary to confirm the occurrence of budgetary and monetary obligations.

Only after receiving a mark confirming authorization can the institution fulfill its obligations. At the same time, it is important to confirm your actions with payment documents, in accordance with paragraph 6 of Article 219 of the Budget Code of the Russian Federation.

Reflection of budgetary and monetary obligations in accounting

As practice shows, for some accountants, keeping records of budgetary and monetary obligations becomes a stumbling block. Budgetary accounting for these obligations is maintained in the following accounts:

Accounting for budgetary obligations of a government institution is carried out in accordance with paragraph 140 of the Instructions, approved. by order of the Ministry of Finance of Russia dated December 6, 2010 N 162n on account 0 502 01 000 “Accepted obligations”.
Accounting for monetary obligations of a government institution is carried out in accordance with paragraph 141 of the Instructions, approved. by order of the Ministry of Finance of Russia dated December 6, 2010 N 162n on account 0 502 02 000 “Accepted monetary obligations”.

Let us pay close attention to the fact that failure to reflect the indicators of accepted obligations in the expense authorization accounts leads to distortion of budget reporting and, as a consequence, recognition of such reporting as unreliable. This fact, in turn, may be the basis for prosecution in accordance with the norms of the Code of Administrative Offenses of the Russian Federation and the imposition of fines.

We answer your questions

>Question: Please tell me the entries for a government institution in 2018 when reflecting a budget obligation based on a concluded agreement with a single service provider? Do I need to use account 50217?

Answer: The specified operation is reflected in the following accounting entry: Debit 1,501 13,000 Credit 1,502 11,000.

Article prepared

If you have any questions on this topic, discuss them with our expert toll-free number 8-800-250-8837. You can view the list of our services on the website UchetvBGU.rf. You can also be the first to know about new useful publications.

federal budget funds

7. Registration of a budget obligation and making changes to the registered budget obligation is carried out in accordance with the Information on the budget obligation, generated on the basis of the documents provided in column 2 of the List of documents on the basis of which budget obligations of recipients of federal budget funds arise, and documents , confirming the occurrence of monetary obligations of recipients of federal budget funds, in accordance with Appendix No. 4.1 to the Procedure (hereinafter referred to as the basis documents, the List).

8. Information on budget obligations arising on the basis of the supporting documents provided for in paragraphs 1 and column 2 of the List (hereinafter referred to as accepted budget obligations) is formed:

no later than three working days before the day of sending the notice of procurement in the form of an electronic document for placement in the unified information system in the field of procurement and the information contained in the Information on the budget obligation must correspond to the similar information contained in the specified notice;

simultaneously with the generation of information sent for approval to the Federal Treasury in accordance with paragraph two of clause 6 of the Procedure for interaction of the Federal Treasury with the subjects of control specified in clauses 3 and 6 of the Rules for the implementation of control provided for in part 5 of article 99 of the Federal Law "On the contract system in the field of procurement" goods, works, services to meet state and municipal needs", approved by order of the Ministry of Finance of the Russian Federation dated July 4, 2016 N 104n (registered by the Ministry of Justice of the Russian Federation on September 16, 2016, registration N 43683), and the information contained in the Information about the budget obligation must correspond to similar information contained in the specified information.

Information on budget obligations arising on the basis of the supporting documents provided for in paragraphs 3 - column 2 of the List (hereinafter referred to as accepted budget obligations) is formed:

(see text in the previous edition)

recipient of federal budget funds:

paragraphs 3 and column 2 of the List and not containing information constituting a state secret - no later than three working days from the date of conclusion of the state contract, agreement specified in the named paragraphs of column 2 of the List;

(see text in the previous edition)

in terms of accepted budgetary obligations that arose on the basis of the supporting documents provided for in paragraphs 3 - column 2 of the List containing information constituting a state secret - no later than six working days from the date of their conclusion;

In terms of accepted budget obligations that arose on the basis of the supporting documents provided for in paragraph 10 of Column 2 of the List - no later than three working days from the date of notification of the limits of budget obligations for the acceptance and fulfillment by the recipient of federal budget funds of budget obligations that arose on the basis of the order on the staffing table with the calculation of the annual wage fund (another document confirming the occurrence of a budget obligation, containing the calculation of the annual volume of wages (salary, salary), within the limits of the established limits of budget obligations for the relevant purposes;

(see text in the previous edition)

by the Federal Treasury:

in terms of accepted budgetary obligations that arose on the basis of the basis documents provided for in paragraph 5 - column 2 of the List, simultaneously with the inclusion of information about this basis document in the register of agreements specified in paragraph 5 of column 2 of the List, with the exception of the basis documents containing information , constituting a state secret, Information on budgetary obligations for which is formed by the recipient of federal budget funds;

In terms of accepted budget obligations that arose on the basis of the supporting documents provided for in paragraph 13 of column 2 of the List, simultaneously with the formation of Information on monetary obligations for this budget obligation in accordance with the provisions provided for in paragraphs 25 and the Procedure.

(see text in the previous edition)

The formation of Information on budget obligations arising on the basis of the supporting documents provided for in paragraph 13 of Column 2 of the List is carried out by the Federal Treasury after checking the presence of a type of budget obligation in the payment document submitted by the recipient of federal budget funds.

(see text in the previous edition)

10. Information about the budget obligation arising on the basis of the basis document provided for in paragraph 4 of Column 2 of the List is sent to the Federal Treasury with a copy of the agreement (document on amendments to the agreement) attached, in the form of an electronic copy of the document on paper, created through a scan of it, or a copy of an electronic document confirmed by the electronic signature of a person who has the right to act on behalf of the recipient of federal budget funds, with the exception of Information on the budget obligation containing information constituting a state secret.

(see text in the previous edition)

When sending information about a budget obligation arising on the basis of the basis document provided for in paragraph 10 of Column 2 of the List to the Federal Treasury body, a copy of the specified basis document is not submitted to the Federal Treasury body.

11. To make changes to a registered budget obligation, Information on the budget obligation is generated indicating the accounting number of the budget obligation to which the change is being made.

(see text in the previous edition)

12. If changes are made to the budget obligation without making changes to the basis document, the basis document is not resubmitted to the Federal Treasury.

(see text in the previous edition)

13. Registration of budget obligations (introduction of changes to registered budget obligations) arising from the basis documents provided for in paragraphs 1 - column 2 of the List is carried out by the Federal Treasury body based on the results of an audit conducted in accordance with this paragraph, within:

(see text in the previous edition)

no later than the next working day from the date of formation by the Federal Treasury body of Information on budgetary obligations arising on the basis of the supporting documents provided for in paragraphs 5 and column 2 of the List.

To register a budget obligation (to make changes to a registered budget obligation), the Federal Treasury authority checks the Information on the budget obligation that arose on the basis of the supporting documents provided for in paragraphs 1 - column 2 of the List, for:

compliance of the information on the budget obligation specified in the Information on the budget obligation with the basis documents to be submitted by recipients of federal budget funds to the Federal Treasury for registration of budget obligations in accordance with the Procedure or inclusion in the prescribed manner in the register of contracts specified in paragraph 3 column 2 of the List (with the exception of Information on the budget obligation containing information constituting a state secret);

(see text in the previous edition)

compliance of the information on the budget obligation specified in the Information on the budget obligation with the composition of the information to be included in the Information on the budget obligation in accordance with Appendix No. 1 to the Procedure;

compliance with the rules for the formation of Information on the budget obligation established by this chapter and Appendix No. 1 to the Procedure;

Not exceeding the amount of the budget obligation according to the relevant classification codes of federal budget expenditures over the amount of unused budget allocations for the fulfillment of public regulatory obligations or limits of budget obligations (hereinafter referred to as the limits of budget obligations) reflected in the personal account of the recipient of budget funds or in the personal account for accounting for transactions under delegated powers recipient of budget funds opened in the prescribed manner with the Federal Treasury (hereinafter referred to as the corresponding personal account of the recipient of budget funds), separately for the current financial year, for the first and second year of the planning period;

(see text in the previous edition)

not exceeding the amount of the budget obligation, recalculated by the Federal Treasury into the currency of the Russian Federation in accordance with paragraph 17 of the Procedure, over the amount of unused limits of budget obligations in the case of registration of the accepted budget obligation in foreign currency;

compliance of the subject of the budget obligation specified in the Information on the budget obligation, the basis document, with the code of the type (codes of types) of expenses of the classification of federal budget expenditures, specified in the Information on the budget obligation, the basis document.

(see text in the previous edition)

In the event that Information on a budget obligation is generated by the Federal Treasury when registering a budget obligation (making changes to the registered budget obligation), the check provided for in paragraphs eight and nine of this paragraph is carried out.

(see text in the previous edition)

14. If Information on the budget obligation is submitted to the Federal Treasury body on paper, in addition to the verification provided for in paragraph 13 of the Procedure, the Information on the budget obligation is also checked for:

the absence of corrections in the submitted Information on the budget obligation that do not meet the requirements established by the Procedure, or are not certified in the manner established by the Procedure;

(see text in the previous edition)

15. When checking the Information on the budget obligation according to the basis document concluded (adopted) for the purpose of implementing the federal targeted investment program (hereinafter referred to as the FAIP), and according to the basis document concluded (adopted) for the purpose of implementing measures to create, taking into account the experimental operation, development, modernization, operation of state information systems and information and communication infrastructure, as well as on the use of information and communication technologies of informatization (hereinafter referred to as informatization measures), the Federal Treasury body additionally checks the information contained in the Information on the budget obligation for its compliance data on capital construction projects, real estate, events (enlarged investment projects) included in the FAIP, and information on the limits of budget obligations in terms of informatization activities for the financial year and planning period (hereinafter referred to as data on FAIP objects, information on informatization activities ), communicated to the bodies of the Federal Treasury in accordance with the Procedure for drawing up and maintaining a consolidated budget list of the federal budget and budget lists of the main managers of federal budget funds (chief administrators of sources of financing the federal budget deficit), approved by order of the Ministry of Finance of the Russian Federation dated November 30, 2015 N 187n (registered with the Ministry of Justice of the Russian Federation on December 8, 2015, registration N 39996), as amended by orders of the Ministry of Finance of the Russian Federation dated June 9, 2016 N 80n (registered with the Ministry of Justice of the Russian Federation on June 16, 2016, registration N 42552), dated July 7, 2016 N 109n (registered with the Ministry of Justice of the Russian Federation on July 13, 2016, registration N 42835), dated December 2, 2016 N 223n (registered with the Ministry of Justice of the Russian Federation on December 9, 2016 , registration N 44625), dated March 6, 2017 N 31n (registered with the Ministry of Justice of the Russian Federation on March 17, 2017, registration N 46001) and dated July 24, 2017 N 118n (registered with the Ministry of Justice of the Russian Federation on August 10, 2017 city, registration N 47735) (hereinafter - the Procedure for drawing up and maintaining a consolidated budget list of the federal budget), in part:

(see text in the previous edition)

not exceeding the amount of the budget obligation specified in the Information on the budget obligation, taking into account the previously registered budget obligations of the recipient of federal budget funds according to the corresponding code for the classification of federal budget expenditures and the FAIP object (informatization measures), the limits of the budget obligations of the recipient of federal budget funds specified in data on FAIP objects (information on informatization activities) according to the corresponding code for the classification of federal budget expenditures and on the FAIP object (information activities);

availability of information specified in the Information on the budget obligation, according to the classification code of federal budget expenditures and the unique code assigned to the FAIP object (informatization event) (hereinafter, respectively, the FAIP object code, informatization event code), corresponding to similar information specified in the data on FAIP objects (information on informatization activities) by recipient of federal budget funds;

(see text in the previous edition)

Checking the compliance of the information contained in the Information on the budget obligation under the basis document concluded (adopted) for the purpose of implementing the FAIP, submitted to the Federal Treasury, with data on the objects of the FAIP is not carried out in terms of:

the name of the recipient of federal budget funds (state customer), if the budget obligation arose from a foundation document concluded (adopted) for the purpose of implementing measures to provide housing for certain categories of citizens on the grounds provided for by the legislation of the Russian Federation;

the name of the recipient of federal budget funds (state customer), the name of the FAIP object and the code of the FAIP object, if the budget obligation arose from the basis document concluded (adopted) for the purpose of implementing measures included in the state defense order (including measures for the construction and acquisition housing for military personnel and certain categories of citizens on the grounds provided for by the legislation of the Russian Federation, information about which constitutes a state secret), indicated in the data on FAIP facilities in one line without detailing the FAIP facilities and the main managers of federal budget funds;

(see text in the previous edition)

the name of the recipient of federal budget funds (state customer), if the budget obligation arose from the basis document specified in paragraph 5 of column 2 of the List.

16. In case of a positive result of checking the Information on the budget obligation, the basis document for compliance with the requirements provided for in clauses 13 - Procedure, the Federal Treasury authority assigns an accounting number to the budget obligation (makes changes to the previously registered budget obligation) and no later than one business day from the date of the said verification of the Information on the budget obligation, the basis document, sends to the recipient of federal budget funds a notice of registration (change) of the budget obligation, containing information about the accounting number of the budget obligation and the date of registration (change) of the budget obligation, as well as number of the register entry in the register of agreements, register of contracts (hereinafter referred to as the Notice of Budget Obligation).

(see text in the previous edition)

A notice of budget obligation is sent to the recipient of federal budget funds by the Federal Treasury:

in the information system in the form of an electronic document signed with the electronic signature of a person authorized to act on behalf of the Federal Treasury body - in relation to Information on the budget obligation presented in the form of an electronic document, as well as Information on the budget obligation arising on the basis of the basis documents indicated in paragraphs 5 and column 2 of the List;

(see text in the previous edition)

on paper in accordance with Appendix No. 11 to the Procedure (form code according to OKUD 0506105) - in relation to Information on the budget obligation presented on paper.

A notice of budget obligation, generated on paper, is signed by a person authorized to act on behalf of the Federal Treasury.

The accounting number of the budget obligation is unique and cannot be changed, including when individual details of the budget obligation are changed.

The accounting number of the budget obligation has the following structure, consisting of nineteen digits:

from 1 to 8 categories - a unique code of the recipient of federal budget funds according to the register of participants in the budget process, as well as legal entities that are not participants in the budget process (hereinafter referred to as the Consolidated Register);

9 and 10 digits - the last two digits of the year in which the budget obligation was registered;

from 11 to 19 categories - a unique number of the budget obligation assigned by the Federal Treasury within one calendar year.

17. One registered budget obligation may contain several classification codes for federal budget expenditures and FAIP object codes (codes for informatization measures) (if any).

(see text in the previous edition)

A budget obligation accepted by the recipient of federal budget funds in foreign currency is taken into account by the Federal Treasury in the amount of the ruble equivalent of the budget obligation, calculated at the exchange rate of the Central Bank of the Russian Federation established on the day of conclusion (acceptance) of the basis document.

If the recipient of federal budget funds makes changes to the budget obligation in foreign currency, the amount of the changed budget obligation is recalculated by the Federal Treasury at the foreign exchange rate in relation to the currency of the Russian Federation on the date of conclusion (acceptance) of the corresponding change in the basis document established by the Central Bank of the Russian Federation .

To pay expenses, government agencies accept and fulfill budgetary and monetary obligations. Such operations are classified as authorization of budget expenditures. Read the article about how to take into account budget obligations.

Budgetary obligations are expenditure obligations to be fulfilled in the corresponding financial year.

Budget expenditures are authorized by the Russian Treasury. They do this to control the targeted and effective use of budget funds.

The authorization of budget expenditures goes through four stages:

	What to do at each stage
1. Accept and take into account budgetary and monetary obligations	The recipient of budget funds (RBS) enters into government contracts and agreements, generates Information on the Budget Obligation (form 0506101) and submits it to the Russian Treasury. After this or at the same time, the PBS fills out the Information on the Monetary Obligation (f. 0506102). They are sent to the Treasury along with documents for payment of the government contract. The Treasury body itself can generate Information (f. 0506102). The accountant reflects budgetary and monetary obligations in accounting
2. Confirm monetary obligations	PBS forms and submits to the Treasury body an application for cash expenses, which confirms the obligation to pay the monetary obligation
3. Authorize payment of monetary obligations	Specialists of the Treasury of Russia check the application for cash expenses and put a mark that allows authorizing payment of the monetary obligation
4. Confirm the fulfillment of monetary obligations	The Treasury body pays the obligation from a single budget account. Cash expenses are shown in the statement from the personal account of the PBS.

The PBS accepts budgetary obligations when it enters into government contracts or other agreements with organizations and citizens. Accept obligations within the amount of limits of budgetary obligations (LBO), which the manager approved and communicated to the institution.

Without dedicated LBOs, it is impossible to plan and begin procurement. But there are exceptions.

If the PBS fulfills public regulatory obligations, they are accepted within the limits of the reported budgetary allocations.

Record transactions to authorize budget expenditures in the following accounts:

501.00 “Limits on budgetary obligations” – registration of limits on budgetary obligations;
503.00 “Budget appropriations” – acceptance of budget appropriations for accounting;
502.00 “Liabilities” – accounting for budgetary and monetary obligations.

In this case, in the 22nd digit of the account number, indicate the analytical accounting code of the corresponding financial year:

1 – current;
2– next;
3 – second year following the current one;
4 – third year following the current one;
9 – another regular year outside the planning period.

The procedures for accepting budgetary and monetary commitments are stages of budget execution for expenditures. Register budgetary and monetary obligations with the Treasury authorities. For recipients of federal budget funds, the procedure is established by order of the Ministry of Finance of Russia No. 221n.

Keep records of budgetary and monetary obligations using documents that confirm their acceptance. See the list of documents in the table (approved by order of the Ministry of Finance of Russia No. 221n).

In the current financial year, accept obligations taking into account the accepted, accepted and unfulfilled obligations of previous years.

Among the accepted budgetary obligations of the current financial year include expenditure obligations that will be fulfilled in the current year. Also include budget obligations of previous years that were accepted but not fulfilled.

Keep records of accepted budget obligations on the basis of supporting documents. Take into account budgetary obligations only within the limits of the LBO or budgetary allocations communicated to them.

In budget accounting, reflect the obligations:

For the payment of salaries (salary, remuneration, allowances) to employees - in the amount of LBOs approved for the year;
for payment to employees, civil servants, military personnel, other categories of employees of travel expenses, other payments (including daily allowances, traveling allowances, etc.) in accordance with employment contracts, service contracts - in the amount of accrued obligations or payments;
for public regulatory obligations to individuals - in the amount of accrued public regulatory obligations (payments);
for the transfer of obligatory payments to the budget: taxes, fees, duties, contributions and other payments - in the amount of accrued payments;
for subsidies to organizations, entrepreneurs and citizens - producers of goods, works, services according to regulatory legal acts, budgetary and autonomous institutions: - in the amount of concluded contracts (agreements) on the provision of subsidies - unless another basis is provided for by regulatory legal acts; – in the amount of LBO of the corresponding budget for the specified purposes – if contracts or agreements have not been concluded;
for other expenditure obligations - in the amount of obligations that are confirmed by documents.

To accept obligations, reflect them on the accounts:

502.01 "Accepted obligations";
502.07 “Obligations Accepted”;
502.09 “Deferred obligations.”

Let's look at the table in which cases to use accounts to record liabilities:

Types of expenses	In which account should the liability be recorded?
Contracts (agreements) that are concluded as a result of competitive procedures: auctions, tenders, requests for proposals and quotations	At the time of posting the purchase notice in the Unified Information System, reflect it on account 502.07. And after you have concluded a contract, transfer it to account 502.01
Salary, taxes, other payments, including under contracts (agreements) concluded with a single supplier	Reflect expenses on account 502.01
Expenses for which reserves for future expenses are created	The amounts of created reserves should be reflected in account 502.99. And when you use the reserve, transfer it to the 502.01 account

Record monetary obligations in account 502.02 “Accepted monetary obligations.”

Pay your financial obligations within the agreed limits:

Budgetary allocations – for public regulatory obligations;
LBO – for other monetary obligations.

For settlements with counterparties (except for settlements with accountable persons and payments to the budget), accept obligations in the context of recipients of advance payments based on:

Data from analytical accounts: account 206.00 (difference between debit and credit turnover) - advance payments on accepted budget obligations minus refunds of these advances. Do not include the balances of advances issued (listed at the beginning of the period) on account 1.206.00.000 and credit turnover that changes the indicated calculations for the current period;
credit turnover of the corresponding analytical accounts, account 302.00 – accrued (accepted) monetary obligations to be fulfilled in the current financial year. Do not include credit and debit turnovers that reflect changes in accounts payable for monetary obligations accepted in the current period against advance payments of previous years;
debit turnover of the corresponding analytical accounts of account 302.00, account 304.02, account 304.03 - monetary obligations of previous years fulfilled in the current period.

For settlements with accountable persons (by accountable persons), accept obligations on the basis of:

Data on the corresponding analytical accounts of account 208.00 (debit turnover minus credit turnover) - funds received by accountable persons minus the return of advance payments issued in the current period. The method of payment of funds does not matter;
debit turnover on the corresponding analytical accounts of account 208.00 - funds received by accountable persons in the current period to compensate for overexpenditures of previous years.

Do not include the balances of advances issued, which are listed at the beginning of the reporting year in account 208.00, as well as credit turnover that changes these calculations.

For mandatory payments to the budgets of the budget system (in terms of payments), accept on the basis of:

Credit turnover of the corresponding analytical accounts of account 303.00 (1.303.02.730–1.303.13.730) - payments accrued in the current period - taxes, fees, duties, contributions and other obligatory payments;
debit turnover of the corresponding analytical accounts of account 303.00 (1.303.02.830–1.303.13.830) - obligations to transfer payments from previous years, which are listed at the beginning of the current year, fulfilled in the current period.

Do not take into account the indicators of settlements for excessively transferred payments, which are recorded at the beginning of the current period in account 303.00, as well as credit turnover that changes these calculations.

Accept expenses for servicing debt obligations based on analytical data for the relevant accounts of account 301.00 in the amount of:

Credit turnover – obligations accrued (accepted) in the current period that are subject to fulfillment in the current financial year;
debit turnover – obligations of previous years fulfilled in the current period for expenses on servicing debt obligations.

Reflect the occurrence of monetary obligations in accounting on the basis of supporting documents. For example this:

Invoice, acceptance certificate, invoice - for delivery of goods;
act of work performed (services provided), invoice, invoice - if work was performed or services were provided;
writ of execution - writ of execution, court order;
other documents provided for by law that confirm the occurrence of monetary obligations. For example, a universal transfer deed.

Reflect the acceptance of monetary obligations, as well as the amount of changes made upward or downward, with the following entries:

		Account debit	Account credit
	The amounts of monetary obligations were accepted (changes were made) on the basis of documents on the supply of goods, performance of work, provision of services:
	For the current financial year	KRB.1.502.11.000	KRB.1.502.12.000
	For the next financial year	KRB.1.502.21.000	KRB.1.502.22.000
	Reduction of accepted monetary liabilities in the current year	Using the “red reversal” method
		KRB.1.502.11.000	KRB.1.502.12.000
000 - KOSGU code, if the budget estimate has been detailed for it and limits have been adjusted. If the limits are specified by type of expense, indicate zeros.

An example of how to reflect budgetary and monetary obligations accepted in the current financial year in accounting:

In January, the government agency Alpha posted a notice of an electronic auction for the purchase of equipment. NMCC of the contract – 580,000 rubles. As a result of the auction, Alpha entered into a contract with OJSC Manufacturing Company Master for the amount of 560,000 rubles.

According to the accounting policy, the Alpha institution takes into account the following obligations:

Accepted - on the basis of a competitive procurement notice posted in the Unified Information System;
accepted – on the basis of a concluded contract;
cash - on the basis of a delivery note confirming the transfer of ownership of the property.

The institution's estimate for KOSGU is not detailed. In accounting, Alpha's accountant accepted obligations with the following entries:

	Account debit	Account credit	Amount, rub.
On the day the purchase notice is posted
The accepted obligation is reflected (the basis is a notice of an electronic auction)	KRB.1.501.13.000	KRB.1.502.17.000
On the day of signing the contract
The accepted obligation was adjusted by the amount of savings based on the results of the electronic auction	KRB.1.502.17.000	KRB.1.501.13.000
An obligation has been accepted (basis - supply contract)	KRB.1.502.17.000	KRB.1.502.11.000
Monetary obligations have been accepted (basis - invoice and equipment acceptance certificate)	KRB.1.502.11.000	KRB.1.502.12.000

The generated transaction log looks like this:

Business transaction			Amount, rub.
LBO brought to light	1 501 15 310 1 501 15 340 1 501 15 226 1 501 15 212 1 501 15 211	1 501 13 310 1 501 13 340 1 501 13 226 1 501 15 212 1 501 15 211	300 000 500 000 250 000 125 000 250 000
Accepted budget obligations under competitive procedures are reflected	1 501 13 310 1 501 13 340	1 502 17 310 1 502 17 340
Contracts were concluded based on the results of competitive procedures
Savings were identified based on the results of competitive procedures
Contracts were concluded without the use of competitive procedures	1 501 13 340 1 501 13 226	1 502 11 340 1 502 11 226
Advance paid to supplier for fixed assets
Reflects the amount of monetary obligations for the amount of the advance
Received fixed assets from the supplier
The advance has been offset
The remaining amount of monetary obligations is reflected
Materials received from supplier
Paid materials to supplier
Accountable amount issued
Budget obligations for accountable amounts are reflected
Monetary liabilities for accountable amounts are reflected
Salaries paid to employees	1 302 11 830 1 501 13 211 1 502 11 211	1 304 05 211 1 502 11 211 1 502 12 211	100 000 100 000 100 000

Make sure that payments for contracts are made according to those expense type codes for which limits on budgetary obligations have been adopted. Otherwise, in lines 11 and 12 of the report there will be indicators with “minus” indicators. And when submitting the report, a report will be issued with a critical error.

Example. In the first half of the year, an accountant of a state-owned institution accrued salaries to staff in the amount of 220 thousand rubles:

In addition, the institution entered into an agreement for the supply of fixed assets according to the capital expenditures of 242 - 200 thousand rubles, and for the capital expenditures of 244 - 320 thousand rubles. Limits on budgetary obligations were adopted: – CVR 121 – 500 thousand rubles; – CVR 242 – 300 thousand rubles; – KVR 244 – 700 thousand rubles. However, by mistake, the entire payment went through KVR 242. When generating the report on form 0503128, there was a misgrading. And when uploaded to the treasury authority’s website, a protocol was released containing a critical error.

Public, public regulatory and monetary obligations are distinguished separately.

These are the expenditure obligations of a public legal entity stipulated by law, other regulatory legal act to an individual or legal entity, other public legal entity, subject to execution in the amount established by the relevant law, other regulatory legal act or having the procedure for its determination (calculation) established by the said law, act , indexing).

Provide financial support for the fulfillment of public obligations to institutions in the form of LBO (within the limits of received budgetary allocations). Such financial support is not included in the standard costs for the provision of public services in accordance with state assignments.

An example of reflecting in budget accounting the communication of limits on budget obligations for delegated powers to subordinate institutions:

The Ministry delegates the authority to carry out public obligations to an individual, subject to execution in cash, for the social security of orphans and children left without parental care, to the relevant budgetary (autonomous) institutions.

The total volume of limits on budgetary obligations provided to the ministry for these purposes is 12,000,000 rubles.

The accountant made the following entries in the accounting:

Debit KRB.1.501.11.262 Credit KRB.1.501.12.262
– 12,000,000 rub. – the amounts of the limits of budget obligations to the ministry have been brought to light;
Debit KRB.1.501.12.262 Credit KRB.1.501.14.262
– 12,000,000 rub. – the amounts of the limits of budget obligations were transferred to educational institutions.

How a budgetary institution can reflect public obligations Budgetary and autonomous institutions can receive the authority to fulfill public regulatory obligations on behalf of government authorities. For example, material support for orphans.

Financial support for these powers is provided in the manner established by:

For institutions of constituent entities of the Russian Federation - by executive authorities of constituent entities of the Russian Federation;
for municipal institutions - local government bodies;
for federal institutions - by Decree of the Government of the Russian Federation No. 590.

To fulfill public regulatory obligations to citizens, the institution needs to open a personal account to record transactions under the transferred powers of the recipient of budget funds (personal account code - 14) (clause 5, article 9.2 of Law No. 7-FZ, clause 8 of the Rules approved by the Decree of the Government of the Russian Federation No. 590).

Budgetary and autonomous institutions reflect operations to fulfill public regulatory obligations to citizens in budgetary accounting and reporting. To do this, use Instruction No. 162n. Reflect such transactions in separate accounting registers (general ledger).

Financial support for public regulatory obligations is provided to institutions in the form of limits on budgetary obligations (LBO). Such financial support is not included in the standard costs for the provision of public services in accordance with government assignments.

When accounting for LBO, take into account the type of financial support code (KFO) – 1 “Activities carried out at the expense of the corresponding budget of the budget system of the Russian Federation (budgetary activities)” (clause 21 of the Instructions to the Unified Chart of Accounts No. 157n).

Reflect the received LBOs (regardless of the type of institution) on account 1.501.05.000 “Received limits of budget obligations” (clause 136 of Instruction No. 162n). Keep analytical records of account transactions in the card for recording limits of budget obligations (budget allocations) (form 0504062) (clause 129 of Instruction No. 162n).

These include public obligations to an individual that are subject to execution in monetary form in the amount established by the relevant law or other regulatory legal act or have an established procedure for its indexation.

The exception is payments to an individual provided for by the status of state (municipal) employees, as well as persons holding government positions in the Russian Federation, state positions in the constituent entities of the Russian Federation, municipal positions, employees of budgetary institutions, military personnel undergoing conscription military service (having the status of military personnel undergoing military service upon conscription), persons studying (pupils) in state (municipal) educational institutions.

Monetary obligations provide for the obligation of the recipient of budget funds to pay certain funds to the budget, individuals and legal entities at the expense of budget funds in accordance with the fulfilled conditions of a civil law transaction concluded within the framework of his powers, or in accordance with the provisions of the law, other legal act, and the terms of the contract or agreements.

Budgetary obligations – These are expenditure obligations that must be fulfilled in the relevant financial year. Budget expenditures are authorized by the Russian Treasury. This is necessary so that it is possible to control the targeted and effective use of allocated budget funds.

What are budgetary obligations?

Budgetary obligations should be understood as the expenses of budgetary institutions within a specific financial year.

Acceptance of appropriate commitments is one of the components of the expenditure budget execution process, along with such procedures as: (click to expand)

Acceptance and confirmation of financial obligations;
Authorization of fulfillment of financial obligations;
Confirmation of financial obligations.

An institution that receives budget funds assumes various obligations within the established limit.

Along with budgetary obligations, an institution may also have monetary obligations - these are those obligations that require the institution to transfer budget funds in favor of an authorized party either under an employment contract or under a civil law contract.

Important!!! When a budget obligation arises, a monetary obligation also appears after it. Only the monetary obligation does not need to be reflected anywhere.

Types of obligations in budgetary institutions

The obligations of budgetary institutions include the following obligations:

Liabilities in the form of borrowed funds, that is, debt obligations;
Obligations to employees of budgetary institutions - payment of wages, vacation, etc.
Obligations to budgets – payment of taxes and fees;
Obligations to buyers and contractors;
Other obligations that arise in the course of the activities of a budget organization.

In accordance with the Instructions for Budget Accounting, the obligations of a budgetary institution are recorded in the corresponding analytical accounts 030000000 “Liabilities”.

Stages of authorizing budget expenditures

Authorization of budget expenditures takes place in four stages:

Validation steps	Actions at each stage
Accept and take into account budgetary and monetary obligations	The recipient of budget funds (RBS) must first enter into a government contract and agreement, then generate data on the budget obligation and submit it to the Russian Treasury. After this, the PBS submits information about the monetary obligation and submits it to the Russian Treasury authorities. The accountant must reflect budgetary and monetary obligations in accounting
Confirmation of monetary obligations	PBS forms and submits an application to the Treasury for cash expenses, which confirms the obligation to pay monetary obligations
Authorize payment of monetary obligations	Responsible Treasury employees check the application for cash expenses and make their mark, which in turn authorizes the payment of monetary obligations
Confirmation of fulfillment of monetary obligations	The Treasury body pays the monetary obligation from a single budget account. Cash expense is shown in the statement from the personal account of the PBS

Accounting for budgetary obligations

Budgetary obligations are taken into account on the basis of documents that confirm their acceptance. According to the list of financial policies adopted by the enterprise, both budgetary and monetary obligations are reflected. In this case, it is necessary to refer to the requirements of authorized authorities for authorizing payment terms, in accordance with the law, agreement or other regulatory act. All these requirements are recorded in paragraph 318 of Instruction 157n. To reflect budget funds to cover budget obligations, special items have been created and this accounting is carried out in accordance with them.

In accordance with Instruction 157n, there are analytical accounts that reflect budget obligations, such as:

Example. On January 9, the GRBS brought the LBO for the current year to the state institution under KVR 111 “Institutional wage fund” and subarticle 211 “Wages” of KOSGU - 3,000,000.00 rubles:

Debit KRB 1,501 15,211 Credit KRB 1,501 13,211 - reflects received LBOs of the current financial year in the amount of RUB 3,000,000.00;
Debit KRB 1,501 13,211 Credit KRB 1,502 11,211 - budgetary obligations have been accepted to pay wages in the amount of RUB 3,000,000.00;
Debit KRB 1,502 11,211 Credit KRB 1,502 12,211 - a monetary liability is taken into account in the amount of accrued wages for a certain period (month).

Important!!! If the indicators for accepted obligations are not reflected in the expense authorization accounts, then budget reporting is distorted, which leads to unreliable information.

This fact, in turn, may be the basis for prosecution in accordance with the norms of the Code of Administrative Offenses of the Russian Federation and the imposition of fines.

Adjustment of accepted budgetary and monetary obligations

Sometimes there are cases when, when fulfilling contractual obligations, the amount of accepted budgetary and monetary obligations for the delivered goods or services may change. In this case, the management of the budgetary institution needs to make adjustments to fulfill budget obligations.

For example, the amount according to the contract is one, but in fact it is less, then an additional agreement is drawn up to adjust the “red reversal” by the corresponding amount.

If in the opposite direction, that is, the amount in fact is greater than under the contract, then, on the basis of the certificate of completion or other supporting documents, an additional agreement is drawn up for the required amount and the amount of obligations under the specified contract is added.

This option is only suitable when the company has not yet exhausted its limit of budgetary obligations. This is due to the fact that accepting budgetary obligations in excess of the established limits is unacceptable.

Important!!! a change in the contract price, as well as a change in the volume of work (services) provided under the contract, must occur in accordance with the current norms of federal legislation, in particular with the Federal Law of 04/05/2013 N 44-FZ.

Responsibility for accepted budgetary obligations

Acceptance of budget obligations in amounts exceeding the approved limits of budget obligations (hereinafter referred to as LBO) entails the imposition of an administrative fine on officials in the amount of 20 thousand to 50 thousand rubles. (Article 15.15.10 of the Code of Administrative Offenses of the Russian Federation). Contracts concluded in excess of the rights to assume obligations may be declared invalid (