Explanatory note download sample. Legislative framework of the Russian Federation Filling out Form 160 explanatory note

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ORDER of the Ministry of Finance of the Russian Federation of 24-08-2007 72n ON APPROVAL OF THE INSTRUCTIONS ON THE PROCEDURE FOR DRAFTING AND SUBMISSIONING ANNUAL QUARTERLY AND ... Actual in 2018

Explanatory note (f. 0503160)

135. An explanatory note (f. 0503160) is drawn up by the main manager (manager), the recipient of budget funds, the administrator of budget receipts, the body organizing budget execution, the body providing cash services for budget execution (hereinafter for the purposes of this Instruction - the subject of budget reporting).

Column 7 - the reason for the change in the balance at the beginning of the reporting financial year:

revaluation of assets, carried out in accordance with the procedure established by the legislation of the Russian Federation;

reorganization (merger, acquisition, division, separation, transformation), liquidation of the subject of budget reporting;

other reasons provided for by the legislation of the Russian Federation (indicate which).

Columns 5, 6 are filled in only when reorganizing and (or) liquidating the recipient of budget funds.

155. Information about shortages and theft of funds and material assets (form 0503176).

The information in the appendix contains analytical data summarized for the reporting period on the volumes of shortages and theft of property of the subject of budget reporting on the basis of the corresponding analytical accounts of account 020900000 "Calculations for shortages".

The indicators reflected in the Appendix (f. 0503176) must be confirmed by the relevant budget accounting registers.

Column 3 indicates the final data (the amount in column 4 and column 5) on changes in the calculations for shortages in the context of the balance in the calculations for shortages at the beginning of the year (line 010), an increase in settlements for shortages (line 020), a decrease in settlements for shortages ( lines 040, 050) and the balance in the calculations for shortages at the end of the reporting period (line 060).

Columns 4, 5 indicate data on changes in the calculations for shortfalls in budgetary activities and income-generating activities, respectively, in the above established section of the application lines.

156. Information about the use of information technologies (f. 0503177).

The information in the appendix contains data, summarized for the reporting period, on the expenditures of the subject of budgetary reporting on information technologies necessary to ensure its activities.

The application is drawn up by the recipient of budget funds.

The frequency of submission is annual.

Columns 1, 2 indicate the names of the indicators and the codes of the application lines.

On line 10 of column 3, the amount of expenses of the subject of budget reporting is indicated, associated with the acquisition and modernization of computing equipment (personal computers, printing devices, servers of various capacities, network equipment of local area networks, data storage systems) and other similar costs.

On line 20 of column 3, the amount of expenses of the subject of budgetary reporting associated with the acquisition of non-exclusive (licensed) rights to software and databases (including copies of computer programs and databases on various media (CDs, CD-ROMs, etc.) etc.).

On line 30 of column 3, the amount of expenses of the subject of budget reporting associated with the acquisition of exclusive (property) rights to software and databases, including the payment of a state contract for the performance of work on the creation of computer programs or databases, is indicated.

On line 40 of column 3, the amount of costs of the subject of budget reporting is indicated, associated with the costs of other activities in the field of information technology (connection to computer networks, creation and support of Internet sites and information systems, installation, adjustment of a local area network, current repairs, maintenance , technical support and administration of computer equipment, transmission systems, display and protection of information, etc.).

On line 50 of column 3, the sum of lines 10 - 40 is indicated.

On lines 10 - 40 of column 4, the justification of the expediency of the expenses incurred (maintenance of current activities, technical re-equipment, other purposes) is indicated.

157. Information about cash balances on the accounts of the recipient of budget funds (f. 0503178).

Information in the application contains data on cash balances by application sections:

Section 1 "Accounts with credit institutions" - for each bank account opened with credit institutions, including funds in temporary disposal (hereinafter referred to as bank accounts);

in section 2 "Accounts in the body organizing budget execution" - on personal accounts opened in the body organizing budget execution, for entrepreneurial and other income-generating activities, as well as for funds in temporary disposal.

Data on cash balances in bank accounts of a subject of budget reporting in foreign currency are reflected in the ruble equivalent at the exchange rate set by the Central Bank of the Russian Federation as of the reporting date.

The application is formed by the recipient of budget funds.

The indicators reflected in the Appendix (f. 0503178) must be confirmed by the corresponding budget accounting registers of the recipient of budget funds.

The frequency of submission is annual.

In column 1, the numbers of bank accounts and personal accounts opened to the subject of budget reporting are indicated, respectively, in the sections of the Appendix.

Column 2 indicates the code of the budget accounting account:

For section 1 - 020101000 "Funds of the institution in bank accounts", 320102000 "Funds of the institution in temporary possession", 020103000 "Funds of the institution in transit", 020106000 "Letters of credit", 020107000 "Funds of the institution in foreign currency";

under section 2 - 220101000 "Funds of the institution in bank accounts", 320102000 "Funds of the institution in temporary disposal", 220103000 "Funds of the institution in transit";

Columns 3 - 6 indicate the amount of cash balances at the beginning of the reporting financial year (columns 3, 4) and at the end of the reporting period, respectively (columns 5, 6), summing up the results by sections (lines "Total for the section ...") and in for the whole Application (line "Total").

158. Information about the dynamics and structure of the main indicators of budget execution (f. 0503179).

The information in the appendix contains the data of the budget execution report summarized for the reporting period in absolute and relative terms (as a percentage of annual appointments, taking into account changes) in comparison with the corresponding indicators of the previous year, as well as the structure of income and expenses of these budgets for the reporting year.

Application (f. 0503179) is formed:

Recipient of budget funds, administrator of budget receipts based on the indicators of the Report (f. 0503127), generated as of the reporting date;

the main managers (managers) of budget funds based on the indicators of the consolidated Report (f. 0503127), generated as of the reporting date;

the body organizing the execution of the budget, based on the indicators of the Report (f. 0503117), generated as of the reporting date.

The frequency of submission is annual.

Column 1 indicates the codes of the budget classification of the Russian Federation, respectively, according to the sections of the appendix:

in the section "Expenses" - in the context of sections and subsections of the functional classification of budget expenditures, target item;

in the section "Sources of financing budget deficits" - in the context of groups, subgroups of sources of financing budget deficits.

Line 450 is formed as the difference between the indicators of line 010 and line 200 of the application. Columns 9 - 12 lines 450 are not filled in.

Column 2 indicates the codes of the lines of the application.

Columns 3, 4 indicate, respectively, for the previous and current reporting periods, the annual volumes of budget allocations approved by the revised budget list of the corresponding year (by the recipients of budget funds - the annual volume of budgetary commitments limits with revisions for the corresponding year): by revenues, expenses and sources of financing budget deficits ;

Column 5 indicates, respectively, according to the sections of the annex, the amounts of fulfilled budget assignments: according to revenues, expenses and sources of financing of budget deficits of the previous reporting period.

Column 6 indicates the relative (in percent) calculated data of the ratio of the indicators of column 5 to the indicators of column 3, respectively, according to the sections of the application.

Column 7 indicates, respectively, according to the sections of the annex, the amounts of fulfilled budget assignments: according to income, expenses and sources of financing of the budget deficits of the current reporting period.

Column 8 indicates the relative (in percentage) calculated data of the ratio of the indicators of column 7 to the indicators of column 4, respectively, according to the sections of the application.

Column 9 indicates the share of indicators of annual appointments approved by the budget law of the previous reporting period: by budget revenues, budget appropriations, sources of financing budget deficits (column 3) as a percentage of the total amounts of indicators reflected in lines 010, 200, 500, column 3 applications.

Column 10 indicates the share of indicators of fulfilled budget assignments of the previous reporting period: by budget revenues, budget expenditures, sources of financing budget deficits (column 5) as a percentage of the total amounts of indicators reflected in lines 010, 200, 500 of column 5 of the appendix.

Column 11 indicates the share of indicators of annual appointments approved by the revised budget list for the current reporting period: by budget revenues, budget allocations, sources of financing budget deficits (column 4) as a percentage of the total amounts of indicators reflected in lines 010, 200, 500, column 4 applications.

Column 12 indicates the share of indicators of fulfilled budget assignments of the current reporting period: by budget revenues, budget expenditures, sources of financing budget deficits (column 7) as a percentage of the total amounts of indicators reflected in lines 010, 200, 500 of column 7 of the appendix.

159. Information about the cash execution of the estimate of income and expenses for income-generating activities (form 0503182).

The information in the appendix contains data summarized for the reporting period on the results of cash execution of the estimate of income and expenses for income-generating activities by the subject of budget reporting.

The application is drawn up by the main manager (manager), the recipient of budget funds, the body organizing the execution of the budget.

The application (f. 0503182) is formed by summarizing data on cash execution:

By the recipient of budget funds - based on the indicators of the Report (f. 0503137), generated as of the reporting date;

the main manager (manager) - based on the indicators of the consolidated Report (f. 0503137), generated as of the reporting date;

the body organizing the execution of the budget - on the basis of the indicators of the Report (f. 0503114), formed as of the reporting date;

The frequency of submission is quarterly, yearly.

For lines 010, 200, 450, 500 of the Appendix (f. 0503182) by the subject of budget reporting, indicators for the same periods of the Report (f. 0503137), the consolidated Report (f. 0503137) and the Report (f. 0503114) are reflected.

Column 1 indicates the codes of the budget classification, according to which, as a result of budget execution, there are deviations between the planned and actual indicators, in accordance with the sections of the appendix:

in the section "Revenues" - in the context of groups, subgroups of classification of budget revenues;

in the section "Expenses" - in the context of sections and subsections of the functional classification of budget expenditures;

In the section "Sources of financing deficits" - in the context of groups, subgroups of sources of financing budget deficits;

Column 2 indicates the codes of the lines of the application;

in column 3, respectively, according to the sections of the appendix, the volumes of appointments approved by the estimate for income-generating activities are indicated: by income, expenses and sources of financing deficits;

in column 4, respectively, according to the sections of the application, the amounts of fulfilled assignments for income-generating activities are indicated: by income, expenses, sources of financing deficits;

Column 5 indicates, respectively, according to the sections of the application, the difference between the data approved by the estimate for income-generating activities of appointments in column 3 and the amounts of fulfilled appointments for income-generating activities in column 4;

column 6 indicates the reasons for deviations between the data of the revised estimate of income and expenses for income-generating activities in column 3 and the amounts of assigned assignments for income-generating activities in column 4.

160. When forming the consolidated (consolidated) applications to the Explanatory Note (f. 0503160), the data reflected in the columns of the application forms highlighted in bold lines are to be summed up according to the indicators of the same name and excluded in the order established by this Instruction of interrelated indicators for the positions of consolidated applications in the following composition :

Name of the document form	Form code according to OKUD	Column number
1	2	3
Information on the number of subordinate institutions	0503161	1 - 3
Performance information	0503162	1 - 7
Information about changes in the budget list of the main manager of budget funds	0503163	1 - 4
Budget execution information	0503164	1 - 5
Information on the implementation of activities within the target programs	0503166	1 - 5
Information about targeted foreign loans	0503167	1 - 3, 5, 6
Information on the movement of non-financial assets	0503168	2 - 11
Information about receivables and payables	0503169	1 - 4
Information about financial investments of the recipient of budget funds	0503171	1, 2
Information about the state (municipal) debt	0503172	1, 2
Information about changes in the balances of the balance sheet	0503173	1 - 6
Information about shortages and theft of funds and material values	0503176	2 - 5
Information about the use of information technology	0503177	2, 3
Information about the balance of funds on the accounts of the recipient of budget funds	0503178	2 - 6
Information about the dynamics and structure of the main indicators of budget execution	0503179	2 - 12
Information on cash execution of the estimate of income and expenses for income-generating activities	0503182	2 - 5

161. The main manager (manager) of budget funds draws up a consolidated Explanatory Note (f. 0503160) in the amount of tables and annexes defined for quarterly and annual budget reporting, based on the data of the consolidated Explanatory Notes (f. 0503160) and Explanatory Notes (f. 0503160) ) presented by the administrators and recipients of budget funds, administrators of budget receipts, respectively.

At the same time, the compilation of summary Tables N 1 - 7, summary (consolidated) annexes to the Explanatory Note (f. 0503160) in the part of the columns that are not highlighted in the application forms with a bold line, as well as the summary information reflected in the Explanatory Note (f. 0503160), is carried out by analyzing, summarizing and forming indicators that have had a significant impact and characterize the results of the activity of the subject of budget reporting for the reporting period, based on the data provided by the administrators and recipients of budget funds.

162. The body organizing the execution of the budget prepares a consolidated explanatory note (form 0503160) to the consolidated statements on budget execution based on the data of the consolidated explanatory notes (form 0503160) of the main administrators of budget funds and Explanatory Notes (form 0503160) submitted by the administrators of receipts to budget.

At the same time, the compilation of summary Tables N 1 - 7, summary (consolidated) applications to the consolidated Explanatory note (f. 0503160) in the part of the columns that are not highlighted in the application forms with a bold line, as well as summary information reflected in the consolidated Explanatory note (f. 0503160 ), is carried out by analyzing, summarizing and forming indicators that have had a significant impact and characterize the performance of the subject of budget reporting for the reporting period, based on the data provided by the main managers of budget funds and administrators of budget revenues.

Compilation of consolidated (consolidated) applications is carried out in accordance with the provisions of paragraph 160 of these Instructions.

Below, see and download a sample of filling out the Explanatory Note by the specified institution.

Who leases

Based on the order of the Ministry of Finance dated December 28, 2010 No. 191n, the Explanatory Note form is included in the reporting on the execution of the budgets of the budgetary system of the Russian Federation. It must be represented by:

government departments;
local government bodies;
state institutions;
governing bodies of off-budget funds.

Budgetary and autonomous organizations, state unitary enterprises, corporations "Rosatom" and "Roskosmos" in terms of operations in which they exercise the received powers of RBS, PBS, budget revenue administrators, are required to draw up reports in accordance with Instruction 191n, including filling out explanatory note.

Due date and for what period to make

An explanatory note is a report that includes various tables and annexes. For each component part, its own frequency of presentation is established in Instruction 191n. The form in full with all tables and attachments is included in the annual reporting.

The composition and deadlines for the delivery of tables and forms included in the Explanatory Note, see the table

The text part of the form can also be presented as part of monthly reporting at the request of a higher organization, RBS, GRBS, if there is a need to clarify individual indicators. The deadlines for the delivery of monthly, quarterly and annual reports are determined by the Ministry of Finance for the GRBS, and those, in turn, for subordinate institutions.

Download the blank Explanatory Note in the form:

What to consider when filling out

Since the reporting of 2018, the federal standard has been in effect in the public sector of the economy: "Presentation of accounting (financial) statements". Approved by order of the Ministry of Finance No. 260n dated December 31, 2016. He makes requirements for an Explanatory Note, which must include the following information:

Organizational and legal form of the subject of reporting and its address.
Changes in the name during the reporting period (if any).
The main regulatory legal acts regulating the activities of the institution, accounting, reporting.
The name of the GRBS.
List of the main directions of activity.

The federal standard requires that the Explanatory Note briefly indicate the provisions of the Accounting Policy, which are necessary for users of the statements to be able to correctly perceive the information contained in it.

Free legal advice:

The explanatory note should provide data on accounting estimates made in the reporting period, which may involve risks of adjusting the value of assets and liabilities in the future. These could be estimates of the impact of technical obsolescence on the value of inventories, the recoverable amount of fixed assets, provisions due to the expected outcome of legal proceedings.

Composition of the explanatory note

General requirements for filling out an explanatory note are contained in Instruction 191n. The Explanatory Note Form consists of:

text part;
six tables;
seventeen forms.

All components are divided into five sections.

Sections

The sections of the explanatory note indicating the reports relating to each of them are shown in the table.

Analysis of the budget execution report

Free legal advice:

Analysis of accounting indicators

Text part

Each section of the Explanatory Note contains a text part, the main purpose of which is:

disclosure of information that is not reflected in the tables and annexes, but is material;
explanation of the reasons for the failure to meet the established targets;
analysis of significant deviations (increase or decrease) in cash execution in terms of income compared to the previous reporting period;
decoding of indicators in accounting forms that require additional analysis.

Section 1

Section 1 contains information on changes in the number of government agencies and state unitary enterprises (MUP) subordinate to the reporting entity that occurred during the reporting period. Also indicated are the adjustments related to the reporting period to the composition of the budgetary powers of the UBP, specified in the form, for example, obtaining the status of an income administrator, manager of budget funds, etc.

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Section 2

Section 2 (f.) Is filled out only by those state institutions in relation to which the State Border Guard Service has formed a state task. If the task is not set, the text part covers the following questions:

measures aimed at increasing the efficiency of the use of budgetary funds;
the number, composition and technical condition of fixed assets, as well as the correspondence of the available equipment to real needs;
timeliness of supplies of the necessary consumables;
information about retraining and advanced training of employees.

Section 3

In the text part, explanations are given on the specific results of the use of budgetary funds allocated to the institution within the framework of national projects, federal target programs. There should also be explanations about the presence of accepted budgetary or monetary obligations in excess of the established LBS.

Section 3 also includes:

Information about changes in the GRBS budget list (f.);
Information about budget execution (f.);
Information about the execution of activities within the framework of targeted programs (f.);
Information about targeted foreign loans (f.).

Section 4

Section 4 discloses indicators of financial statements that require additional clarification and analysis. Forms come in:

Information on the movement of non-financial assets (f.);
Information on accounts receivable and payable (f.);
Information on financial investments of the recipient of budgetary funds, administrator of sources of financing the budget deficit (f.);
Information about the state (municipal) debt, granted budget loans (f.);
Information about the change in the balance of the balance sheet (f.);
Information on budget revenues from the transfer of part of the profit (dividends) of state (municipal) unitary enterprises, other organizations with state participation in the capital (f.);
Information about the accepted and unfulfilled obligations of the recipient of budgetary funds (f.);
Information about the balance of funds on the accounts of the recipient of budgetary funds (f.);
Information about investments in real estate objects, objects of construction in progress (f.).

Also, this section reflects other essential information, for example:

Free legal advice:

The reasons why, as of January 1, cash remained in the cash desk, as well as account balances 1.201.00.000 and 3.201.20.000;
Reasons for account balances 206.00, 302.00, analysis of their dynamics in comparison with the data of the previous reporting period;
Analysis of the structure of accounts receivable and payable (for example, accounts receivable for communication services are 50%, for payments for utilities - 30% of the total share of accounts receivable, etc.);
Reasons for significant balances of receivables and payables (more than the limit set by the GRBS or the financial authority).

Section 5

Instruction 191n requires you to specify other material information that characterizes the activities of the reporting entity. This should include information about the institution, the accounting policy listed above, which must be disclosed in accordance with the federal standard.

Applications

The Explanatory Note includes 17 applications: forms 503164; 503169; 503175 ;;;;. They are intended for a detailed interpretation of the most significant indicators of financial statements.

For example, the balance sheet reflects the balances of the NFA and depreciation at the beginning and end of the reporting period. The f. Shows the movement within the period (receipt, disposal) of the NFA for each balance sheet account, the depreciation of the fixed assets. In f. Balance lines containing data on payables and receivables are decoded. Here the debt is indicated in the context of accounts, BCC, creditors, terms and grounds of occurrence.

Applications allow the superior organization, the recipient of the reporting, to see a detailed description of the economic activity of the institution for the reporting period.

Sample filling out the Explanatory note f.

See an example of filling out the Explanatory Note with the text part for state institutions:

Free legal advice:

Composition of an explanatory note upon reorganization or liquidation

If in relation to the institution a decision is made to merge, merge, split, spin off, transform, when drawing up reports, one should be guided by clauses 275 - 282 of Instruction 191n. At the date of reorganization or liquidation, financial statements are drawn up, which include an explanatory note. A complete inventory of assets and liabilities is performed prior to reporting. The explanatory note includes three mandatory attachments:

f - about receivables and payables;
f - about cash balances;
f - about changing the balance sheet currency.

In the textual part, special attention should be paid to the legal continuity of all the obligations of the institution. It is necessary to indicate whether there are claims from creditors, including claims pending in the courts.

Explanatory note example

Document type: Note

Free legal advice:

An explanatory note is a document that provides general information about any report, project, conclusion or conclusion of the audit committee. The explanatory note is filled in in printed type on a sheet of A4 format. It can consist of several sheets, which must be numbered. The content of this explanation directly depends on the document to which it is attached. An explanatory note is usually written by that structural unit of the enterprise that is directly related to the report, the completed project or the audit performed. An explanatory note is addressed directly to the head of his enterprise.

How to write an explanatory note correctly

The text of the explanatory note should be written in a business style, concisely, clearly and unambiguously. The explanatory note itself should be divided into sections, paragraphs and subparagraphs.

The introductory part of the explanatory note should contain a link to the document on which the information will be provided. It is imperative to indicate which particular issue will be disclosed, if there are several of them, then you need to list all.

After the introduction is the main part of the explanatory note, in which you need to clearly and clearly state all the information that explains the essence of the document. Explanatory text should be structured and divided into lists and lists. This note is usually written by an employee of a structural unit, such as, for example:

Free legal advice:

accounting department;
planning department;
financial and analytical department;
hotel logistics.

The main thing is not to forget that you need to clearly state the specifics of the document, which is directly related to the work of the unit. Therefore, it should be specific and easy to read. If necessary, the text should make a comparative analysis of the data of the reporting period with previous years. This analysis will help to better trace the dynamics of enterprise development, and the explanatory note will be easier to understand.

In the final part of the note, you need to summarize, and be sure to focus on the positive aspects of the document described.

The executive of the department signs the note, and together with the original document gives it to the head for signature.

Explanatory Note Download Sample

Explanatory Note to the Annual Report Download Sample

Free legal advice:

The explanatory note is an integral part of the financial statements in clause 5 of PBU 4/99 "Financial statements of the organization".

It discloses information related to the accounting policy of the organization.

Clarifications provide reporting users with information that

which are necessary for users to assess the performance of the organization.

The right not to provide an explanatory note in the financial statements is given to small businesses that are not obliged to conduct an audit of the reliability of financial statements.

Free legal advice:

An explanatory note can be drawn up in tabular and (or) text form.

EXPLANATORY NOTE

To the annual balance sheet for 201__

Limited Liability Company "Berezovaya Roscha"

1. Basic information about the organization

Free legal advice:

Date of state registration: "____" ____________ 20 ____.

Registered with the Inspectorate of the Federal Tax Service of Russia No. ___ for the year ___________ "___" __________ 20__.

The financial statements of the Company are formed on the basis of the accounting and reporting rules in force in the Russian Federation and the Federal Law No. 402-ФЗ “On Accounting”.

There were no significant deviations from the accounting rules in 201__.

The number of employees at the end of the reporting period was XXX people.

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The main activity of the Company: _________________________________

The composition of the members of the executive and control bodies of the organization:

The activities were carried out by the Company throughout the entire period of 201__ and was aimed at generating income in the reporting and subsequent periods.

In ______, there was an increase (decrease) in the authorized capital due to ___________________

in the amount of __________ rubles.

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The size of the authorized capital of the Company as of December 31, 201 ___ is XXXXX rubles.

2. Revenue (income) from sales

Revenues from the performance of work, the provision of services, the sale of products with a long production cycle are recognized at __________________ in accordance with PBU 9/99 "Income of the organization".

Income from sales in 201_____ amounted to XXXXXXX rubles. (without VAT):

Income for the previous reporting periods was (excluding VAT) taken 4 previous years:

Free legal advice:

20___ year - _________ rubles;
20___ year - _________ rubles;
20___ year - _________ rubles;
20___ year - _________ rubles.

3. Costs associated with implementation

Selling and administrative expenses are recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities (clause 9 of PBU 10/99 "Organization expenses").

The costs associated with the sale in 201___ amounted to XXXXXX rubles. (without VAT)

For tax accounting purposes, the amount of expenses related to the sale amounted to XXXXX rubles.

The resulting difference in accounting for production and management costs for the purposes of accounting and tax accounting was formed in connection with the application of PBU 18/02 “Accounting for calculations of corporate income tax”.

Free legal advice:

The amount of the difference between BU and OU in the amount of XX XXX rubles. formed from a temporary difference in the amount of XX XXX rubles. and permanent differences in the amount of XXXX rubles. in the following way:

1. Temporary difference in the amount of XX XXX rubles. was formed due to differences in accounting for depreciation of fixed assets for tax and accounting purposes.

2. Permanent differences in the amount of XXXX rubles. consist of expenses not accepted for NU purposes, namely:

X XXX rub. depreciation of fixed assets not accepted for OU purposes;
X XXX rub. expenses for _____________________ in excess of the norms.

The costs associated with the sale for the previous reporting periods were (excluding VAT):

201__ year - XXX XXX rubles;
201__ year - XXX XXX rubles;
201__ year - XX XXX rubles;
201__ year - XX XXX rubles.

4. The financial result obtained from the main activities

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The financial result obtained from the main activities in 201___ amounted to X XXX XXX rubles.

For tax accounting purposes, the amount of profit from ___________ amounted to XXXXXXX rubles.

5. Other income

The amount of other income in 20___ was XXX XXX rubles.

Free legal advice:

The resulting difference in the accounting of other income for the purposes of accounting and tax accounting was formed in connection with the application of PBU 18/02 "Accounting for calculations of corporate income tax."

The amount of the difference between BU and OU in the amount of XXXX rubles. is a permanent difference consisting of ________________________________________________.

6. Other expenses

The amount of other expenses in 201___ amounted to XXX XXX rubles.

For tax accounting purposes, the amount of other income was XXX XXX rubles.

Free legal advice:

The resulting difference in accounting for other expenses for the purposes of accounting and tax accounting was formed in connection with the application of PBU 18/02 "Accounting for calculations of corporate income tax."

The amount of the difference between BU and OU in the amount of XXX XXX rubles. represents a permanent difference, which was formed from the following expenses not accepted for NU purposes: __________________________________________________________________

The Company generates in accounting and discloses in the financial statements information on calculations of corporate income tax in accordance with the requirements of PBU 18/02 “Accounting for calculations of corporate income tax”.

Profit for taxation purposes for income tax in accordance with the data of tax accounting registers and data of the tax return amounted to XXX XXX rubles.

The income tax rate in 2014 was 20%.

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The amount of the accrued income tax according to the tax declaration for the year 201___ was XXX XXXrub.

The amount of accounting profit according to the accounting registers amounted to XXXXXX rubles.

The amount of the conditional expense reflected in the accounting on the debit of account 99.02.1 "Conditional expense on income tax" amounted to XXXXXX rubles.

The amount of deferred tax assets (SHE) at the beginning of 201___ was XXXXXX rubles.

During 201____, there was an increase in SHE by the amount of Х ХХХ rubles. due to the occurrence of a temporary difference in the part of depreciation of fixed assets in the amount of XXXXX rubles.

The amount of permanent tax assets (PNA) was XXXXX rubles in 201___.

PNA arose due to ______________________________________________________

The amount of permanent tax liabilities (PNO) was in 201___ XXXXX rubles. PNR arose due to permanent differences in the amount of XXXXHrub.

The current corporate income tax, calculated in accordance with the provisions of PBU 18/02, is XXX XXX rubles. and corresponds to the data of the tax return for 201____ year.

8. Financial result of economic activity

The financial result obtained in 201___ amounted to XXX XXX rubles.

The financial result of the company's activities in 201____ was influenced by the costs incurred and written off to expenses related to _________________________.

9. Information about the accounting policy of the organization

The regulation on accounting policy was drawn up in accordance with the provisions of the Federal Law No. ФЗ "On Accounting", the requirements of PBU 1/2008 "Accounting Policy of the Organization" and other applicable provisions, guidelines, instructions.

The initial cost of the fixed assets of the Company is repaid by the linear method according to the depreciation rates established depending on the useful life of the fixed assets in accordance with the Classification of fixed assets approved by the decree of the Government of the Russian Federation dated 01.01.2002. # 1

Acquisition of used fixed assets is determined by the useful life, reduced by the number of years (months) of operation of this property by the previous owner.

Assets in respect of which the conditions that serve as the basis for accepting them for accounting as fixed assets are met, with a value of no more than rubles per unit, are reflected in accounting and reporting as part of inventories and are written off to expenses as they are released into operation.

The Company does not create a reserve for OS repairs.

The costs of repairing fixed assets are included in the cost of products (works, services) of the reporting period.

OS inventory is performed once every 3 years.

Valuation of inventories upon disposal is carried out at the weighted average cost of purchasing and procurement of the group of inventories.

The company does not create a reserve for the reduction in the cost of inventories due to financial results.

The cost of special tooling is paid off on a linear basis.

The cost of special clothing, the service life of which, according to the issuance rate, does not exceed 12 months, at the time of transfer (vacation) to the employees of the organization is written off at a time.

Provisions for doubtful debts of the Company in the reporting year are created for settlements with other organizations and citizens for products, goods, works and services with the attribution of the amounts of reserves to the financial results of the organization.

The amount of the reserve for doubtful debts is ____________________________

Revenues from the performance of work, the provision of services, the sale of products with a long manufacturing cycle are recognized in accordance with RAS 9/99.

Production costs are accounted for on account 20 "Main production" with analytical accounting for the types of items, types of production costs, departments.

Work in progress is accounted for on account 20 "Main production" in the amount of the actual cost.

Direct costs associated with the production and sale of self-produced goods, as well as the performance of work and the provision of services include: ____________

General production costs are accounted for on account 25 "General production costs" and at the end of the month are written off to account 20 "Main production" with the distribution of costs by types of items.

General production costs associated with the production and sale of goods of their own production, as well as the performance of work and the provision of services include:

The distribution of general production costs accounted for in the debit of account 25 "General production costs" is carried out in proportion to the proceeds from the sale of products (works, services).

Administrative expenses recorded in the debit of account 26 "General business expenses", at the end of the reporting period, are written off directly to the debit of account 90 "Sales of products (works, services)".

Selling and administrative expenses are recognized in the cost of sold products, goods, work, services in full in the reporting year of their recognition as expenses for ordinary activities (clause 9 of PBU 10/99).

The cost of purchased goods in accounting is formed based on the cost of purchasing them. Transportation costs for the delivery of goods are accounted for separately on account 44 "Sales costs".

Upon disposal of financial investments, their assessment is carried out at the initial cost of each unit of accounting for financial investments.

The costs incurred by the organization in the reporting period, but related to the following reporting periods, are reflected in the balance sheet in accordance with the conditions for the recognition of assets established by regulatory legal acts on accounting, and are subject to write-off in the manner established for writing off the value of assets of this type.

The costs that were previously accounted for by the organization as deferred expenses with reflection on account 97 are not transferred to the accounting registers. In the balance sheet, these costs are reflected in accordance with the conditions for the recognition of assets established by regulatory legal acts on accounting, and are subject to write-off in the manner established for writing off the value of assets of this type.

Non-exclusive rights to software products and other similar intangible objects that are not intangible assets according to PBU 14/2007 are accounted for on account 97 "Deferred expenses" and are written off to expenses on a monthly basis in equal parts during the term of the agreement (clause 39 of PBU 14 / 2007).

In the balance sheet, these costs are reflected in accordance with the conditions for the recognition of assets established by regulatory legal acts on accounting, and are subject to write-off in the manner established for writing off the value of assets of this type.

Provisions for future expenses for the payment of vacation pay are recognized as an estimated liability and are reflected in the account of reserves for future expenses.

The amount of the estimated liability is included in other expenses. The amount of the estimated liability is determined based on the entire amount of vacation pay, due, but not paid by employees at the reporting date.

Received loans and credits are accounted for as short-term or long-term borrowed funds, in accordance with the terms of the agreement, namely:

With a maturity not exceeding 12 months, loans and borrowings are accounted for as part of short-term debt on loans and borrowings;
With a maturity of more than 12 months - as part of long-term debt on loans and borrowings.

No translation of long-term accounts payable on received loans and credits into short-term accounts payable was made.

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LETTER of the Treasury of the Russian Federation of 25.12.2006 N 42-7.1-15 / 2.4-517 "ON THE RESULTS OF BUDGET REPORTING BY THE MAIN DISTRIBUTORS OF THE FEDERAL BUDGET FOR 2005 AND 9 MONTHS 2006"

At the time of inclusion in the database, the document was not published

When filling out tables N 2 and N 3 to the form, you can use the following example:

Table N 2 f.

Information about the main areas of activity

Table N 3 f.

Information on measures to improve the efficiency of spending budget funds

The results of the measures taken to improve the efficiency of spending budget funds should be described in detail in the text part of the Explanatory Note f ..

The information on the results of activities includes data, summarized for the reporting period, on the performance indicators of the budgetary institution, established for it by the relevant main manager (manager) of budget funds in kind and in value terms, for example:

The indicators of the result of the activities of the budgetary institution, in addition to the tabular material, must be commented on in the text part of the Explanatory Note f ..

includes three sections, separately incomes, expenses and sources of financing budget deficits.

The income section is filled out in the context of groups, subgroups of the classification of budget revenues of the Russian Federation.

It should be noted that for a more detailed analysis of the reasons for deviations of cash execution from the indicators of the revised budget list, information in the form "Information on cash execution of the budget" in terms of expenses, except for sections (subsections), should also be presented in the context of target items of the budget classification.

Information is presented only on data containing deviations between planned and actual indicators.

It should be borne in mind that the table under consideration reflects indicators that deviate from planned assignments by more than 5 percent.

The reasons for deviations in cash execution from budget assignments should be described in detail in the text part of the explanatory note (form code).

The total lines for income (line 010), expenses (line 200), deficit / surplus / (line 450), sources of financing budget deficits (line 500) must be linked to the corresponding summary lines of form N "Report on the budget execution of the main manager (manager ), the recipient of budget funds "for budgetary and extrabudgetary activities, respectively:

How to write an explanatory note (sample, content examples)?

How to write an explanatory note? This information is often trying to find out not only students preparing to defend their theses, but also many other citizens, for example, taxpayers, accountants and other employees. How to correctly draw up explanatory notes will be described below.

How to write an explanatory note correctly

An explanatory note is a document that allows you to get general information about a research project, accounting, tax and other documentation.

General writing rules

An explanatory note is usually drawn up in hard copy on a standard A4 sheet.

The document can include several pages, which are bound with a transparent cover.

The pages of the note are numbered: the numbering begins with the title page (but is not affixed on it), the number is indicated in the center of the bottom margin of each page.

How to write an explanatory note. General requirements

When writing an explanatory memorandum, it is important to follow the formal business style of the storytelling. It is necessary that the information in the document is stated unambiguously, concisely, clearly and concisely.

The terminology and abbreviations used in the text must strictly comply with the established standards.

It is allowed to design annexes to the explanatory note. Usually, information about the tables, diagrams, drawings and graphs contained in the explanatory note is included in the applications. Also, the application may contain justifications, methods, calculations and a list of additional papers used in the development of the document.

Explanatory note to the graduation project. Design according to GOST

Students of technical universities can find a sample of the explanatory note for the thesis in the standards of GOST.

Educational institutions usually publish their own guidelines for writing diplomas and explanatory notes to them, so students can also find an example of an explanatory note and other reference information on this in the library of the educational organization.

A typical explanatory note for a thesis has the following structure:

title page, where basic information about the name of the project and its performer are recorded;
the task that the performer receives from the supervisor;
an abstract with a summary of the sections of the research work;
table of contents with pagination;
list of designations and abbreviations;
an introduction, where the contractor gives a brief overview of the issue under consideration;
the main part of the work with the analysis of key concepts;
conclusion with conclusions on the study;
list of sources used;
applications that contain tables, drawings, graphs or diagrams.

Explanatory note to the tax office

In some cases, taxpayers are required to draw up explanatory notes for tax reporting documentation.

For example, the tax authorities may require the responsible employees of the legal entity to draw up a loss note in the tax reporting.

In such an explanatory note, the employee will have to indicate:

the name of the tax service unit to which the note is addressed;
TIN of a legal entity;
details of the requirement that became the basis for drawing up the note;
details of the document for which explanations are provided;
indicators of expenses and income of the organization;
losses and costs;
information on discrepancies between accounting and tax accounting.

Explanatory note to the balance sheet

In accordance with the order of the Ministry of Finance of the Russian Federation of 06.07.1999 No. 43n, the accounting staff draw up a balance sheet, a profit and loss statement with an explanatory note for submitting financial statements.

The explanatory notes to the accounting documents must fully disclose all information concerning the organization's policy required to assess its financial position and performance.

In an explanatory note, the accountant records information about the availability during the reporting period:

intangible assets;
fixed assets;
financial investments;
issued shares;
costs and profits;
accounts receivable and payable.

Thus, each explanatory note (to the diploma project, to the tax service, to the balance sheet) has its own specifics, depending on its recipient and the purpose of drawing up.

Active Edition from 29.12.2011

Name document	ORDER of the Ministry of Finance of the Russian Federation of December 28, 2010 N 191н (as amended on December 29, 2011 with amendments that came into force on April 3, 2012) "ON APPROVAL OF THE INSTRUCTIONS ON THE PROCEDURE FOR DRAWING UP AND SUBMISSION OF ANNUAL, QUARTERLY AND MONTHLY REPORTING OF THE PUBLIC PERFORMANCE
Document type	order, instruction
Host body	ministry of Finance of the Russian Federation
Document Number	191H
Date of adoption	01.01.1970
Date of revision	29.12.2011
Registration number in the Ministry of Justice	19693
Date of registration with the Ministry of Justice	03.02.2011
Status	acts
Publication	The document has not been published in this form (as amended on 28.12.2010 - "Rossiyskaya Gazeta", N 47, 05.03.2011)
Navigator	Notes

ORDER of the Ministry of Finance of the Russian Federation of December 28, 2010 N 191н (as amended on December 29, 2011 with amendments that came into force on April 3, 2012) "ON APPROVAL OF THE INSTRUCTIONS ON THE PROCEDURE FOR DRAWING UP AND SUBMISSION OF ANNUAL, QUARTERLY AND MONTHLY REPORTING OF THE PUBLIC PERFORMANCE

Explanatory note (f. 0503160)

151. An explanatory note (form 0503160) is drawn up by the subject of budget reporting.

152. An explanatory note (f. 0503160) is drawn up in the context of the following sections:

Section 1 "Organizational structure of the subject of budget reporting", including:

Information about the main areas of activity (Table N 1);

Information on the number of subordinate institutions (f. 0503161);

other information that had a significant impact and characterizes the organizational structure of the subject of budget reporting for the reporting period, which was not reflected in the tables and annexes included in the section, including:

on the presence of state (municipal) unitary and treasury enterprises and changes in their number that occurred during the reporting period;

On changing the composition of the budgetary powers of recipients, administrators of budgetary funds under the jurisdiction of the chief administrator (manager) of budgetary funds, as well as administrators under the jurisdiction of the chief administrators of sources of financing the budget deficit, chief administrators of budget revenues;

Section 2 "Results of activities of the subject of budget reporting", including:

Information on measures to improve the efficiency of spending budget funds (Table No. 2);

Information on the results of activities (form 0503162);

Other information that has had a significant impact and characterizes the results of activities of the subject of budget reporting for the reporting period, which is not reflected in the tables and annexes included in the section, including:

on measures to improve qualifications and retraining of specialists;

on resources (number of employees, property value, budget expenditures, procurement volumes, etc.) used to achieve performance indicators of the subject of budget reporting (clarifications to Form 0503162);

On the technical condition, efficiency of use, provision of the subject of budget reporting and its structural divisions with fixed assets (correspondence of the size, composition and technical level of funds to the real need for them), basic measures to improve the condition and safety of fixed assets; completeness characteristics, as well as information about the timeliness of the receipt of material stocks;

Section 3 "Analysis of the report on budget execution by the subject of budget reporting", including:

Information on the execution of text articles of the law (decision) on the budget (Table No. 3);

Information on changes in the budget list of the main manager of budgetary funds, the main administrator of sources of financing the budget deficit (f. 0503163);

Information on budget execution (form 0503164);

Information on the implementation of activities within the framework of targeted programs (form 0503166);

Information about targeted foreign loans (form 0503167);

Information on cash execution of estimates of income and expenses for income-generating activities (form 0503182);

Information characterizing the results of the analysis of the execution of text articles of the law (decision) on the budget, concerning priority national projects and related to the activities of the subject of budget reporting;

information on the effectiveness of the use of federal budget funds (specific results) within the framework of federal target programs is presented in the context of subprograms, as well as the non-programmatic part (CSR 1020000, 1060000, 1080000);

other information that had a significant impact and characterizes the results of budget execution by the subject of budgetary reporting for the reporting period, which was not reflected in the tables and annexes included in the section;

Information on the acceptance of budgetary commitments (monetary commitments), expenditure commitments for income-generating activities in excess of the amount of budgetary appropriations and (or) budgetary commitments limits approved by the subject of budgetary reporting for the financial year, approved estimated expenditure assignments;

Section 4 "Analysis of indicators of financial statements of the subject of budget reporting", including:

Information on the movement of non-financial assets (form 0503168);

Information on accounts receivable and payable (f. 0503169);

Information on financial investments of the recipient of budgetary funds, administrator of sources of financing the budget deficit (f. 0503171);

Information about the state (municipal) debt (f. 0503172);

Information about changes in the balance sheet balance (form 0503173);

Information about shortages and theft of funds and material values \u200b\u200b(f. 0503176);

Information about the balance of funds on the accounts of the recipient of budget funds (f. 0503178);

Other information that has had a significant impact and characterizes the indicators of the financial statements of the subject of budget reporting for the reporting period, which is not reflected in the tables and annexes included in the section;

Section 5 "Other issues of the activities of the subject of budget reporting", including:

Information about the peculiarities of budget accounting (Table N 4);

Information on the results of internal control measures (Table N 5);

Information about conducting inventories (Table N 6);

Information on the results of external control measures (Table N 7);

Information on the use of information and communication technologies (f. 0503177);

Other information that had a significant impact and characterizes the performance indicators of the subject of budget reporting for the reporting period, which was not reflected in the tables and annexes included in the section, including:

a list of documents of the chief manager of budgetary funds, the chief administrator of the sources of financing the budget deficit, the chief administrator of budget revenues, regulating the issues of budgetary accounting and reporting in the system of recipients of budget funds subordinate to him, administrators of sources of financing the budget deficit, administrators of budget revenues, respectively;

Correspondence of budget accounting accounts to reflect business transactions, approved by the chief manager of budgetary funds, the chief administrator of the sources of financing the budget deficit, the chief administrator of budget revenues in addition to the list established by the Instruction on budget accounting;

a list of reporting forms not included in the budgetary reporting for the reporting period in accordance with paragraph one of clause 8 of this Instruction due to the lack of numerical values \u200b\u200bof indicators.

153. Table No. 1 "Information about the main directions of activity".

The information in the table characterizes the objectives of the activity of the subject of budget reporting, as well as the directions of activity (functions) arising from them with a brief justification of the compliance of the objectives and directions of activity (functions) of the subject of budget reporting with its constituent documents or provisions on the relevant authorities.

The table is drawn up by the main manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues, financial authority, body providing cash services for budget execution.

Column 1 indicates the goals for the implementation of which the subject of budget reporting was created and is functioning.

Column 2 indicates a brief description of the objectives of the activity by reflecting the main directions of activity and functions of the subject of budget reporting within the framework of the implementation of the established objectives.

Column 3 indicates the legal basis for the goals and functions established in columns 1, 2 in accordance with the current regulatory legal and organizational and administrative documents.

154. Table No. 2 "Information on measures to improve the efficiency of spending budget funds."

The information in the table characterizes the measures to improve the efficiency of spending budget funds carried out by the subject of budget reporting on the basis of organizational and administrative documents of the chief manager, manager and recipient of budget funds, the chief administrator, the administrator exercising separate powers of the chief administrator and the administrator of the sources of financing the budget deficit.

The table is drawn up by the recipient of budget funds.

The frequency of submission is annual.

Column 1 indicates a list of measures to increase the efficiency of spending budget funds, determined by the organizational and administrative documents of the main manager, manager and recipient of budget funds, the chief administrator, the administrator exercising separate powers of the chief administrator and the administrator of the sources of financing the budget deficit.

Columns 2 - 4 indicate the details of the relevant organizational and administrative documents.

Column 5 indicates the results of the application of measures (indicating the indicators characterizing the degree of their effectiveness).

155. Table No. 3 "Information on the execution of text articles of the law (decision) on the budget".

The information in the table characterizes the results of the analysis of the execution of text articles of the law (decision) on the budget related to the activities of the subject of budget reporting.

The table is drawn up by the chief manager, manager, chief administrator, administrator exercising individual powers of the chief administrator of the sources of financing the budget deficit, chief administrator, administrator exercising separate powers of the chief administrator of budget revenues, by the financial body.

Column 1 indicates the content of a text article of the law (decisions on the budget) related to the subject of budget reporting.

Column 2 indicates the result of the execution of the provisions of the text articles (indicating the indicators characterizing the degree of their effectiveness).

Column 3 indicates the reasons for non-compliance with the provisions of the text articles.

156. Table No. 4 "Information about the peculiarities of budget accounting."

The information in the table characterizes the features used in the reporting period for reflecting transactions with assets and liabilities of a budgetary institution in the budget accounting in terms of the right to independently determine such features and sectoral features of budget accounting, established by the Instruction on Budget Accounting, developed by the relevant federal executive bodies and approved in the prescribed manner.

The table is drawn up by the main manager, manager, recipient of budgetary funds, chief administrator, administrator, sources of financing the budget deficit, chief administrator, administrator of budget revenues, financial authority, body providing cash services for budget execution.

The frequency of submission is annual.

Column 1 indicates the name of the object of budgetary accounting, in relation to which the peculiarities are applied when reflecting transactions in budgetary accounting.

Column 2 indicates the code of the budget accounting account, which reflects the objects of budget accounting indicated in column 1.

Column 3 indicates the characteristics of the applied features of budget accounting in relation to the objects of budget accounting indicated in column 1.

Column 4 indicates the legal justification for the application of the features specified in column 3 (features determined on the basis of the provisions of the Instruction on budget accounting and organizational and administrative documents of the relevant federal executive bodies, put into effect in the prescribed manner).

157. Table No. 5 "Information on the results of internal control measures".

The information in the table characterizes the results of the activities carried out in the reporting period for internal control over compliance with the requirements of budgetary legislation, compliance with financial discipline and efficient use of material and financial resources, as well as the correct conduct of budget accounting and reporting by the subject of budget reporting.

The frequency of submission is annual.

Column 1 indicates the type of control measures (preliminary, current, subsequent).

Column 2 indicates a list of internal control measures.

Column 3 indicates the list of violations identified as a result of internal control measures.

Column 4 indicates the measures taken by the subject of budget reporting to eliminate the identified violations.

158. Table No. 6 "Information on the conduct of inventories".

The information in the table characterizes the results of the inventories of property and liabilities of the subject of budget reporting in the part of the revealed discrepancies carried out in the reporting period.

The table is drawn up by the main manager, the manager of the recipient of budgetary funds, the chief administrator, the administrator of the sources of financing the budget deficit, the chief administrator, the administrator of budget revenues, the financial authority, the body that provides cash services for budget execution.

The frequency of submission is annual.

Columns 1 - 4 indicate the reasons for the inventory (drawing up annual budget reports, changing financially responsible persons, identifying the facts of theft, abuse or damage to property, emergencies requiring inventory, reorganization or liquidation of the subject of budget reporting and other cases provided for by the legislation of the Russian Federation ), the date of the inventory and the details of the administrative document on the inventory.

Columns 5, 6 indicate discrepancies identified during the inventory with budget accounting data, indicating the amount of discrepancies and the code of the budget accounting account with the data for which discrepancies were identified.

Column 7 indicates the measures taken by the subject of budget reporting to eliminate the identified discrepancies.

159. Table N 7 "Information on the results of external control measures".

The information in the table characterizes the results of the measures taken in the reporting period to monitor compliance with the requirements of budgetary legislation, compliance with financial discipline and the efficient use of material and financial resources, as well as the correct maintenance of budget accounting and preparation of budget reporting in the subject of budget reporting by external control bodies.

The table is drawn up by the main manager, manager, recipient of budgetary funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues, financial authority, body providing cash services for budget execution.

The frequency of submission is annual.

Column 1 indicates the date as of which the check was carried out.

Column 2 indicates the name of the control body that carried out the audit of the subject of budget reporting.

Columns 3, 4 indicate the topic of the inspection performed and briefly its results with reference to the number and date of the inspection report.

Column 5 indicates the measures taken by the control body and the subject of budget reporting to eliminate the violations identified during the audit.

160. Information on the number of subordinate institutions (f. 0503161).

The information in the appendix contains generalized data on the quantitative composition of subordinate state (municipal) institutions (including separate subdivisions) subordinate to the subject of budget reporting.

The application is formed by the main manager, the manager of budgetary funds.

The frequency of submission is quarterly, yearly.

Column 1 indicates the code of the section of budget expenditures according to the budget classification of the Russian Federation, according to which the costs of maintaining state (municipal) institutions (including separate subdivisions) subordinate to the subject of budget reporting are carried out.

Columns 2 - 15 indicate the beginning of the reporting period (columns 2 - 8) and the end of the reporting period (columns 9 - 15), respectively:

the total number at the beginning of the year and the end of the reporting period of state (municipal) institutions subordinate to the main manager (manager) of budget funds, including the main manager (manager) of budget funds, as a recipient of budget funds (columns 2, 9);

The number of state institutions (their separate subdivisions) that are recipients of budget funds and subordinate to the main manager (manager) of budget funds, including the main manager (manager), as a state institution (columns 3, 10);

the number of state authorities (state bodies), local self-government bodies (municipal bodies), governing bodies of state extra-budgetary funds and their territorial bodies (hereinafter for the purposes of this Instruction - power bodies, their territorial bodies) that are recipients of budgetary funds and included in the structure of the main the manager of budgetary funds, including the main manager (manager) of budgetary funds, as a government body (territorial body) (columns 4, 11);

the number of budgetary institutions (their separate subdivisions) that are recipients of budgetary funds subordinate to the main manager (manager) of budgetary funds, including the main manager (manager), as a budgetary institution (columns 5, 12);

the total number of recipients of budget funds at the beginning of the year and the end of the reporting period (columns 6, 13);

The number of budgetary institutions (their separate subdivisions) that are recipients of subsidies for the execution of the state (municipal) assignment according to the list of the main manager of budgetary funds (columns 7, 14);

the number of autonomous institutions (their separate subdivisions) that are recipients of subsidies for the execution of the state (municipal) assignment in accordance with the list of the main manager of budgetary funds (columns 8, 15);

column 16 indicates the reasons that led to a change in the number of subordinate state (municipal) institutions at the end of the reporting period (liquidation, reorganization, etc.).

The line "Total" of the appendix reflects the total number of subordinate state (municipal) institutions (including government bodies, their territorial bodies) at the beginning and end of the reporting period.

161. Information on the results of activities (form 0503162).

The information in the appendix contains data summarized for the reporting period on the performance indicators of the subject of budget reporting established for him by the relevant chief manager, manager of budget funds, in the context of planned and actual indicators in kind and in value terms.

The frequency of submission is annual.

Column 1 indicates the codes of budget expenditures according to the budget classification of the Russian Federation, containing the codes of the head of the BC, section, subsection, target item of budget expenditures, for which budget funds are spent in order to achieve certain indicators characterizing the degree of fulfillment of the goals set for the subject of budget reporting, with the formation of grouping codes for the classification of budget expenditures.

Columns 2, 3 indicate, in conjunction with the codes of the budget classification (column 1), the performance indicators of the subject of budget reporting established for him by the relevant main manager (manager) of budget funds (including for targeted programs), and their units of measurement.

Columns 4, 5 indicate the planned values \u200b\u200bof performance indicators in physical and value terms.

Columns 6, 7 indicate the actual performance indicators as of the reporting date in physical and value terms.

If the subject of budget reporting is not established in the appropriate order performance indicators, then information on the results of activities is disclosed in the text part of Section 2 of the Explanatory Note.

162. Information about changes in the budget list of the chief manager of budgetary funds, the chief administrator of sources of financing the budget deficit (f. 0503163).

The information in the appendix contains data summarized for the reporting period on changes in the budget list of the chief manager of budget funds, the chief administrator of sources of financing the budget deficit, the amount of changes made and the reasons for making changes to budget assignments for budget expenditures and sources of financing the budget deficit for the reporting period.

The application is drawn up by the chief manager of budgetary funds, the chief administrator of the sources of financing the budget deficit.

The frequency of submission is annual.

Column 1 indicates the codes of the chapter on the BC, sections, subsections of budget expenditures, codes of groups, subgroups, articles, types of sources of financing the budget deficit, according to the budget classification of the Russian Federation, for which changes were made in the reporting period.

Column 2 indicates, according to the codes of the budget classification of the Russian Federation, reflected in column 1 of the appendix, approved for the reporting financial year by the law (decision) on the corresponding budget, the amount of budget allocations.

Column 3 indicates, according to the codes of the budget classification of the Russian Federation, reflected in column 1 of the appendix, the volumes of budget assignments approved by the budget list of the chief manager of budgetary funds, the chief administrator of the sources of financing the budget deficit for the reporting financial year, taking into account the amendments made to it, duly executed on reporting date.

Column 4 indicates the difference between the indicators of budget assignments according to the budget list of the main manager of budgetary funds, the chief administrator of the sources of financing the budget deficit, taking into account the amendments made to it, duly drawn up on the reporting date (column 3), and indicators of budget assignments approved by law ( decision) on the corresponding budget (column 2).

Column 5 indicates the reasons for the amendments made with reference to the legal grounds for their introduction (articles of the Budget Code of the Russian Federation and the law (decision) on the corresponding budget).

163. Information about the execution of the budget (f. 0503164).

The information in the appendix contains data summarized for the reporting period on the results of budget execution by the subject of budget reporting.

The application (f. 0503164) is formed by summarizing the execution data:

Recipient of budget funds, administrator of budget revenues, administrator of sources of financing the budget deficit - based on the indicators of the Report (f. 0503127), generated as of the reporting date;

chief manager, manager of budgetary funds, chief administrator of budget revenues, administrator exercising certain powers of the chief administrator, chief administrator of sources of financing the budget deficit, administrator exercising certain powers of the chief administrator:

indicators are reflected:

in column 3 for the section "Budget revenues" and the section "Sources of financing the budget deficit" in terms of receipts from sources of financing the budget deficit - on the basis of planned (forecast) indicators established for the financial year, taking into account changes as of the reporting date;

in column 3 for the section "Budget expenditures" and the section "Sources of financing the budget deficit" in terms of the disposal of sources of financing the budget deficit - based on the indicators of the consolidated Report (f. 0503127), formed as of the reporting date;

In column 4 for the section "Budget revenues", "Budget expenditures", "Sources of financing the budget deficit" - on the basis of the consolidated and (or) summary Report (f. 0503127);

the financial authority - on the basis of the indicators of the consolidated (consolidated) Information (f. 0503164), formed and submitted as of the reporting date by the chief administrators of budget revenues, the chief administrators of budget funds, the chief administrators of sources of financing the budget deficit.

The frequency of submission is quarterly, yearly.

For lines 010, 200, 450, 500, 520, 620 of the Appendix (f. 0503164), the subject of budgetary reporting reflects indicators from similar lines of the Report (f. 0503127), the consolidated Report (f. 0503127) and the Report (f. 0503117). In this case, columns 5, 6 on line 450 are not filled in.

Column 1 indicates the codes for the budget classification of the Russian Federation, according to which, as a result of budget execution at the reporting date, there are deviations between the planned (forecast) and actually executed indicators in accordance with the sections of the appendix:

In the section "Budget revenues" - in the context of the chapter code on BC, codes of types of budget revenues according to the budget classification of the Russian Federation;

in the section "Budget expenditures" - in the context of the code of the chapter on BC, codes of sections, subsections and target items of budget expenditures according to the budget classification of the Russian Federation;

in the section "Sources of financing the budget deficit" in the context of the book code chapter, codes of groups, subgroups, articles, types of sources of financing the budget deficit.

Column 2 indicates the codes of the lines of the application.

Column 3, respectively, according to the sections of the application, reflects:

Chief administrators of budget revenues, chief administrators of budgetary funds, chief administrators of sources of financing the budget deficit:

on budget revenues and revenues from sources of financing the budget deficit - planned (forecast) indicators of budget revenues for the financial year;

on budget expenditures and payments of sources of financing the budget deficit - the annual volumes of budgetary assignments approved by the budget schedule of the chief manager of budgetary funds, the chief administrator of sources of financing the budget deficit for the current (reporting) financial year, taking into account changes in it, duly drawn up on the reporting date ( further for the purposes of this Instruction - the revised budget list);

managers, recipients of budgetary funds, administrators of sources of financing the budget deficit:

on budget expenditures and payments of sources of financing the budget deficit - the annual volumes of approved budgetary appropriations and (or) limits of budgetary obligations, taking into account their changes approved as of the reporting date.

Column 4 indicates, respectively, according to the sections of the annex, the amounts of fulfilled budget assignments: by budget revenues, budget expenditures, sources of financing the budget deficit.

in column 5 - respectively, according to the sections of the application, the difference in performance indicators for income, expenses, sources of financing the budget deficit and planned (forecast) indicators for the current (reporting) financial year;

Column 6 - the percentage of execution on revenues, expenses, sources of financing the budget deficit (column 4) from the planned (forecast) indicators for the current (reporting) financial year (column 3).

Column 7 indicates the reasons for deviations of the percentage of execution on income, expenses, sources of financing the budget deficit (column 6), from the planned percentage of execution reported by the financial body and (or) the user of budget reporting as of the reporting date.

For example: lack of the necessary regulatory documents that determine the procedure for allocating and (or) using budget funds (indicating the draft regulatory documents); blocking of expenses (indicating the reason); the occurrence of exchange rate differences; seasonality of certain types of expenses; failure to deliver (untimely delivery) of the limits of budgetary obligations (with an indication of the reason); change in the schedule of payments for obligations; untimely submission by the executors of the documents for the final settlement; the length of time for the conclusion of government contracts; the need to reserve funds to ensure the performance of the assigned functions; other reasons (indicate what).

164. Information on the implementation of activities within the target programs (f. 0503166).

The information in the appendix contains data summarized for the reporting period on the implementation of target programs, subprograms, in the implementation of which the subject of budget reporting takes part, including activities on the non-programmatic part, indicating the reasons for non-execution of the revised budget list for the reporting period.

The financial authority provides for the formation of Information (f. 0503166) in the context of targeted activities carried out at the expense of budgetary funds, for various target items of expenditure according to the budget classification of the Russian Federation. In this case, the name of the event is indicated in the line "Additional information about the events".

The application is drawn up by the recipient of budget funds.

The frequency of submission is annual.

Column 1 indicates the name of the program, subprogram and their individual stages, according to which the results of the implementation of activities are reflected in the appendix.

Column 2 indicates the code of the target item of expenditure of the budgets, according to which the amounts of expenditures for the implementation of the specified program, subprogram and their individual stages are approved by the revised budget list.

Column 3 indicates the list of measures established by the relevant regulatory legal documents that ensure the implementation of the program in the part related to the activities of the subject of budget reporting.

Column 4 indicates the amount of funds approved by the revised budget list for the implementation of these activities.

Column 5 indicates the amount of budget assignments fulfilled.

Column 6 indicates the reasons for deviations between columns 4 and 5 as of the reporting date.

165. Information about targeted foreign loans (f. 0503167).

The information in the appendix contains data, summarized for the reporting period, on the purposes and financial results of using targeted foreign loans in accordance with the Program of State External Borrowings.

The frequency of submission is annual.

Columns 1 - 3 indicate the name of the lender and the details of the loan agreements.

Column 4 indicates the purpose of using borrowed funds.

Column 5 indicates the annual volume of loan use approved by the revised budget list.

Column 6 indicates the amount of the loan used for the reporting period.

166. Information about the movement of non-financial assets (f. 0503168).

The information in the appendix contains generalized data for the reporting period on the movement of non-financial assets of the subject of budget reporting.

The application is formed by the recipient of budgetary funds, the administrator of the sources of financing the budget deficit as part of the annual reporting separately for budgetary and income-generating activities.

The indicators reflected in the Appendix (f. 0503168) must be confirmed by the corresponding budget accounting registers for accounting for transactions with non-financial assets.

Sections 1 "Non-financial assets" and 2 "Non-financial assets constituting the property of the treasury" of the Appendix indicate:

in column 4 - indicators of the value of objects of non-financial assets, the amount of depreciation, investments in non-financial assets, as well as objects of non-financial assets in transit, formed according to the data of the corresponding accounts (groups of accounts) of budget accounting specified in column 2, at the beginning of the reporting financial year, which must correspond to the indicators in column 7 "Availability at the end of the year" of the Appendix (form 0503168) for the previous financial year, respectively, for budgetary and income-generating activities, taking into account at the beginning of the reporting year data on revaluation, reorganization (if any) or other cases established by the legislation of the Russian Federation;

In column 5 - indicators of the amount of receipts of non-financial assets, an increase in their book value, investments in non-financial assets for the reporting period, formed according to the debit turnover of the corresponding accounts (groups of accounts) of budget accounting specified in column 2;

in column 5, lines 050 - 058, 120, 330, 370, 430 are not filled;

in column 6 - indicators of the amount of disposal of objects of non-financial assets, a decrease in their value, including by the amount of depreciation, a decrease in investments in non-financial assets for the reporting period, formed according to the data of the credit turnover of the corresponding accounts (groups of accounts) of budget accounting specified in column 2, reduced in terms of depreciation, by debit turnovers of the corresponding analytical accounts of account 010400000 "Depreciation";

in column 7 - indicators of the value of objects of non-financial assets, the amount of depreciation, investments in non-financial assets, as well as objects of non-financial assets in transit, formed according to the data of the corresponding accounts (groups of accounts) of budget accounting specified in column 2, at the end of the reporting financial year;

On line 010 - the sum of indicators of lines 011, 012, 013, 014, 015, 016, 017, 018;

On line 050 - the sum of indicators in lines 051, 052, 053, 054, 055, 056, 057, 058;

lines 051 - 058, 120, 330, 370, 430 in column 6 are filled out taking into account the following features:

the depreciation amounts reflected on the credit of the corresponding analytical accounts of account 010400000 "Depreciation" are indicated with a "plus" sign, reflected on the debit - with a "minus" sign;

on line 150 - the sum of indicators in lines 151, 152, 153;

Paragraph 16 - Deleted.

On line 230 - the cost of investments made in inventories, including finished products, at the beginning and end of the reporting period (columns 4, 7, respectively) and data on the increase and decrease in investments in inventories, including during their manufacture, reflected on account 010634000 "Investments in inventories and other movable property of the institution";

The indicators of lines 010, 050, 070, 110, 120, 150, 190 columns 4 and 7 of the Appendix (f. 0503168) on budgetary activities (income-generating activities) must correspond to the indicators of lines 010, 020, 091, 040, 050, 070, 080 reflected, respectively, in columns 3 (4), 7 (8) of the Balance Sheet (form 0503130) of the subject of budget reporting for the reporting financial year.

The indicators in column 7 in lines 010 - 018, 070 - 110, 130 - 250, 320, 360, 380, 420, 440, 450 should be equal to the sum of the indicators in columns 4 and 5 of the corresponding lines, minus the indicators in column 6.

The main manager, manager of budget funds, the chief administrator of the sources of financing the budget deficit draws up a consolidated Appendix (f. 0503168) on the basis of consolidated Appendices (f. 0503168) and Appendices (f. 0503168), drawn up and submitted by administrators and recipients of budget funds by administrators of sources of financing the deficit budget, by summing up the indicators of the same name in the lines and columns of the relevant sections of the Appendix and excluding in columns 5 and 6 of the consolidated Appendix (f. 0503168) of interrelated indicators on identical accounts of budget accounting in the Appendix based on the data of the line "non-monetary calculations" of the consolidated Help (f. 0503125 on account codes 130404000, 240110180, 240120241) in terms of intradepartmental receipt (transfer) of non-financial assets, including centralized supply.

The financial body draws up a consolidated Appendix (f. 0503168) on the basis of the consolidated Appendices (f. 0503168) drawn up and submitted by the main managers of budget funds, the main administrator of the sources of financing the budget deficit, by summing up the indicators of the same name in the lines and columns of the corresponding sections of the appendix and exceptions in columns 5 and 6 of the consolidated Appendix (f. 0503168) of interrelated indicators for identical accounts of budgetary accounting Appendices based on the data of the line "non-cash settlements" of the consolidated Help (f. 0503125 for account codes 040110180, 040120241) in terms of operations for the receipt (transfer) of non-financial assets between recipients budget funds, administrators of sources of financing the budget deficit, subordinate to various chief managers of funds, the chief administrator of sources of financing the deficit of the corresponding budget.

167. Information on accounts receivable and payable (f. 0503169).

The information in the appendix contains data, summarized for the reporting period, on the status of settlements on accounts receivable and payable of the subject of budget reporting in the context of types of settlements.

Applications are drawn up separately for budgetary and income-generating activities, as well as separately for receivables and payables.

The frequency of submission is annual.

The indicators reflected in the Appendix (f. 0503169) must be confirmed by the corresponding budget accounting registers.

Column 1 indicates the numbers of the corresponding analytical accounts of account 020500000 "Settlements for income", accounts 020600000 "Settlements on advances issued", accounts 020700000 "Settlements for loans, borrowings (loans)", accounts 020800000 "Settlements with accountable persons", accounts 020900000 " Settlements for damage to property ", accounts 021001000" Settlements for VAT on purchased material assets, works, services ", accounts 030200000" Settlements on assumed obligations ", accounts 030300000" Settlements for payments to budgets ", accounts 030402000" Settlements with depositors ", 030403000 "Calculations on deductions from payments for wages", 030404000 "Intradepartmental settlements", according to which the balances of settlements on accounts receivable (payable) are reflected at the reporting date. Credit balances as of the reporting date for the corresponding analytical accounts of account 020500000 "Calculations of income" are reflected in the appendix for accounts receivable with a minus sign. Debit balances as of the reporting date for the above budgetary accounts, which are part of Section 3 "Liabilities" of the Chart of Accounts for budgetary accounting, are reflected in the appendix for accounts payable with a minus sign.

Column 2 indicates the total amount of receivables (payables), accounted for by the corresponding number of the budget accounting account as of the reporting date.

In the group of columns 3 - 6, data on unfulfilled obligations as of the reporting date, for which the due date has already come, and unrealistic to collect receivables in the following order, are indicated:

Column 3 reflects the amount of overdue obligations and unrecoverable receivables formed as of the reporting date according to the corresponding numbers of budget accounts;

Column 4 reflects the year when the overdue obligation arises, which is unrealistic to collect receivables;

in column 5 - the name of the creditor, debtor;

in column 6 - the reason for the formation of overdue receivables (payables) in budgetary accounting.

Indicators of settlements with debtors and creditors are formed with subtotals for each analytical code of the settlement account - the line "Total by account code" of columns 2, 3, 4.

The line "Total" indicates the total amount of receivables (payables) as of the reporting date - column 2, the amount of receivables (payables) uncollectible (overdue) - column 3, including in the context of the year of its occurrence - column 4.

The chief manager, manager, chief administrator, administrator, exercising separate powers of the chief administrator, sources of financing the deficit, chief administrator, administrator, exercising separate powers of the chief administrator, budget revenues form a consolidated Appendix (f. 0503169) by summing the indicators of the same name in columns and by rows consolidated Appendices (f. 0503169) and Appendices (f. 0503169), submitted, respectively, by managers, recipients of budget funds, administrators of sources of financing the budget deficit, administrators of budget revenues and the exclusion of interrelated indicators for settlements between subjects of budget reporting by departmental subordination to the main manager (manager) budget funds, the chief administrator of sources of financing the budget deficit, the chief administrator of budget revenues.

The financial body forms a consolidated Appendix (f. 0503169) by summing up the indicators of the same name in the columns of the final lines according to the codes of the accounts of the consolidated Appendices (f. 0503169) of the main administrators of budget funds, the main administrators of the sources of financing the budget deficit, the main administrators of budget revenues and excluding the settlements between institutions of the corresponding budget.

168. Information about financial investments of the recipient of budgetary funds, administrator of sources of financing the budget deficit (f. 0503171).

The information in the appendix contains generalized data for the reporting period on financial investments and investments in financial assets of the subject of budget reporting.

The application is drawn up according to the data of the corresponding accounts of analytical accounting of accounts 020400000 "Financial investments" and 021500000 "Investments in financial assets" by the recipient of budget funds, the administrator of sources of financing the budget deficit.

The application is formed on the basis of indicators for budget accounting accounts, reflecting financial investments and investments in financial assets - as of January 1 of the year following the reporting year. The indicators reflected in the Appendix (f. 0503171) must be confirmed by the relevant budget accounting registers.

The frequency of submission is annual.

Columns 1, 2 indicate the numbers of the corresponding analytical accounts of account 020400000 "Financial investments", and accounts 021500000 "Investments in financial assets", for which, as of the reporting date, the balances and amounts of financial investments and investments in financial assets recorded in these accounts are reflected.

Column 3 indicates the type of financial investment (shares, bonds, bills of exchange, other forms of participation in capital (authorized funds, shares, shares, etc.) or the type of financial asset (investments in bonds, promissory notes, shares, etc.) respectively.

Column 4 indicates, on the basis of data from the register of securities, financial investments, and other forms of participation in capital - the full name of the issuer of the relevant security, the name of the credit institution and the number of the deposit account, the name of the unitary enterprises, business entities and partnerships in which financial investments were made.

Indicators on the amount of financial investments, financial assets are formed with subtotals for each analytical code of the budget accounting account - the line "Total by account code" of column 2.

The line "Total" indicates the total amount of financial investments, financial assets as of the reporting date - column 2.

169. Information about the state (municipal) debt (f. 0503172).

The information in the appendix contains generalized data for the reporting period on state (municipal) debt in the context of debt instruments.

The application is drawn up by the recipient of budget funds, the administrator of the sources of financing the budget deficit.

The application is formed on the basis of indicators for budget accounting accounts, reflecting information about the state (municipal) debt as of January 1 of the year following the reporting year. The indicators reflected in the Appendix (f. 0503172) must be confirmed by the corresponding budget accounting registers.

The frequency of submission is annual.

Columns 1, 2, 3 indicate the numbers of the corresponding analytical accounts of account 030100000 "Settlements with creditors on debt obligations", for which, at the beginning of the period and at the reporting date, unclosed balances in the calculations and the amount of the specified debt are reflected, as well as the off-balance account number 11, which at the reporting date reflects the amount of the specified debt in the amount of provided state and municipal guarantees.

Columns 4 - 6 indicate the name (type, state registration number of the issue) of the debt instrument and the details of the document that is the basis for reflecting settlements on the specified debt in the budgetary accounting.

Column 7 indicates the maturity date of the debt, established by the document, which is the basis for reflecting the calculations on the specified debt in the budgetary accounting, as well as the expiration date of the provided state and municipal guarantees.

Column 8 reflects the name of the counterparty (creditor).

Indicators on account 130114000 "Settlements with creditors on debt obligations" are not subject to inclusion in Form 0503172.

Indicators on the amount of state (municipal) debt are formed with subtotals for each analytical code of the budget accounting account (off-balance account) - the line "Total by account code" columns 2, 3 ..

The line "Total" indicates the total amount of state (municipal) debt at the beginning and end of the reporting period - columns 2, 3.

170. Information about changes in the balance sheet balance (f. 0503173).

The information in the appendix contains data summarized for the reporting period on changes in indicators at the beginning of the reporting period of the opening balance sheet of the main manager, manager, recipient of budgetary funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues and budget execution balance.

The application is drawn up by the main manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues, financial authority, body providing cash services for budget execution in the context of budgetary activities, income-generating activities, including funds of compulsory medical insurance and activities with funds received in temporary disposal separately in terms of changes in indicators at the beginning of the reporting period of the opening balance in the event of a reorganization or other reasons stipulated by the legislation of the Russian Federation (indicate which).

The indicators reflected in the Appendix (f. 0503173) must be confirmed by the relevant budget accounting registers.

The frequency of submission is annual.

In section 1 "Changing the balance of the balance sheet" Information f. 0503173 reflects:

In columns 3, 4 - the amount of balances at the end of the previous reporting financial year and at the beginning of the reporting financial year, obtained from identical lines of the Balance Sheet (f. 0503130) for the previous and reporting financial years, respectively;

in column 5 - the difference between columns 4 and 3.

In section 2 "Reasons for changes" Information f. 0503173, respectively, in the sections "Balance asset accounts", "Balance liabilities accounts" are reflected:

Column 1 - indicates the numbers of synthetic accounts for which the balance indicator at the beginning of the reporting financial year is not equal to the balance indicator at the end of the previous reporting financial year;

In column 2 - the sum of the change in the balance of the accounts indicated in column 1. In this case, the indicators of increase in balances are reflected in a positive value, decrease in balances in a negative value;

in columns 3, 4 - details of the institution - counterparty (successor):

during the procedure of reorganization and (or) liquidation, as well as changing the type of state institution:

within the framework of the federal budget - the code of the chapter on the budget classification of the counterparty (successor);

As part of the transfer of an institution between budgets - the code of the chapter on the budget classification of the counterparty (successor) and the OKATO code of the corresponding budget;

When changing the type of government institution - "000" and "00000000", respectively;

for other reasons stipulated by the legislation of the Russian Federation - "000" and "22222222", respectively;

in column 5 - the reason for the change in the balance at the beginning of the reporting financial year, including the number of the normative act, the implementation of which resulted in a change in the balance sheet currency:

reorganization (merger, acquisition, division, separation, transformation), liquidation of the subject of budget reporting;

Changing the types of government agencies at the beginning of the financial year ("Law of 08.05.2010 N 83-FZ");

Other reasons provided for by the legislation of the Russian Federation (indicate which).

When specifying in column 1 the account number of the budgetary accounting 040100000 "Financial result of an economic entity", column 5 is not filled in.

The result of the generalization of the indicators of column 2 of section 2 "Reasons for changes" Information f. 0503173 according to the corresponding codes of accounts of synthetic accounting in the structure of the lines of the Balance (f. 0503130) must correspond to the identical indicators of column 5 of section 1 "Change in the balances of the balance sheet" of the Data f. 0503173.

When forming indicators of Data f. 0503173 regarding changes in the chart of accounts of budgetary accounting columns 3, 4 of section 2 "Reasons for changes" are not filled in, column 5 indicates - "Change of the chart of accounts of budgetary accounting".

171. Information about shortages and theft of funds and material values \u200b\u200b(f. 0503176).

The information in the appendix contains analytical data summarized for the reporting period on the volume of shortages and theft of property of the subject of budget reporting on the basis of the corresponding analytical accounts of account 020900000 "Calculations for property damage".

The application is drawn up by the recipient of budget funds, the administrator of sources of financing the budget deficit, the administrator of budget revenues.

The indicators reflected in the Appendix (f. 0503176) must be confirmed by the relevant budget accounting registers.

The frequency of submission is annual.

172. Information about the use of information and communication technologies (f. 0503177).

The information in the appendix contains data summarized for the reporting period on the expenditures of the subject of budget reporting on information and communication technologies necessary to ensure its activities. The application is formed by the recipient of budgetary funds, the administrator of sources of financing the budget deficit, the administrator of budget revenues in terms of indicators of budget execution.

The frequency of submission is quarterly.

Columns 1, 2 indicate the names of the indicators and the codes of the application lines.

In column 4, the amount of expenses of the subject of budget reporting, related to:

On line 010 "Design of applied systems and information and communication infrastructure" - with a pre-design survey, development (revision): technical requirements; concepts; FEO, technical assignment, draft design; technical design, topology of infrastructure solutions, working documentation, assessment of the ICT structure and related works, incl. ensuring the security of information and secret measures, the development of regulatory legal acts, research; development of other documents;

On line 020 "Development (revision) of software" - with the development of software, acquisition of exclusive rights to software, revision of specialized software for applied systems that is not the property of the institution;

on line 030 "Capital investments in information and communication infrastructure facilities" - with the costs of construction of specialized buildings (premises) for the placement of technical equipment and personnel, other capital investments;

On line 040 "Purchase of equipment and preinstalled software" - with the costs of purchasing automated workstations (hereinafter - AWP), transport and communication equipment, server, peripheral equipment for organizing office work, services for the delivery and storage of equipment, not including costs for the purchase of spare tools and accessories (components), with the costs of assembling prefabricated structures (cabinets, etc.); installation of channels, communication lines, adjustment of equipment, preparation and conduct of individual tests and complex testing of equipment, for installation work on equipment requiring installation, if these works are not provided for by supply agreements (state (municipal) contracts), for construction, reconstruction , technical re-equipment of facilities, for installation, commissioning (integrated and autonomous), setting up technical means, installing software, checking the equipment operability, preliminary tests (autonomous and integrated), trial operation, acceptance tests, carrying out a set of works for special checks and studies, incl. periodic check of an informatization object (AWP) on a PC for compliance with special requirements and recommendations for the protection of information constituting a state secret from leakage during transmission through technical channels;

on line 050 "Acquisition of non-exclusive rights to software" - with the costs of acquiring application and system software not included in the costs of purchasing equipment and preinstalled software;

On line 060 "Equipment rental services" - with the costs of renting workstations, transport and communication equipment, server, peripheral equipment for organizing office work, including spare tools and accessories (components);

on line 070 "Connection (provision of access) to external information resources" - with the costs of access to the public telephone network; provision of access to long-distance and international communication services, access to the Internet via a dedicated line; Internet access (wireless connection); VPN access, purchase and update of reference and information databases (purchase of content);

on line 080 "Operating costs for information and communication technologies" - with the costs of ensuring the functioning and support of the operability of application and system software, including services for the protection of information of application and system software, hardware maintenance, including monitoring of technical condition (for example, cleaning, lubricating, replacing individual components of products or adjusting them related to the fulfillment of regulatory requirements for the procedure for operating the hardware);

on line 090 "Training of employees in the field of information and communication technologies" - with the costs of developing courses for training, training users of the created application systems (software), other training in the field of information and communication technologies;

On line 100 "Other expenses in the field of information and communication technologies" - expenses not attributed to other categories.

On line 900 in column 4, the sum of lines 010, 020, 030, 040, 050, 060, 070, 080, 090, 100 is indicated.

Column 5 indicates the justification for the expediency of the costs incurred (maintenance of current activities, technical re-equipment, other goals, etc.).

By the decision of the financial authority, the indicators of expenditures for information and communication technologies can be detailed according to the codes for classifying expenditures of the budgets of the Russian Federation by indicating in column 3 the codes for classifying expenditures of the budgets of the Russian Federation.

173. Information about the balance of funds on the accounts of the recipient of budget funds (f. 0503178).

Information in the application contains data on cash balances by application sections:

in section 1 "Accounts with credit institutions" - for bank accounts opened with credit institutions, including funds in temporary disposal (hereinafter referred to as bank accounts);

in section 2 "Accounts with the financial authority" - for personal accounts opened with the financial authority, for income-generating activities, as well as for funds in temporary disposal.

The application is formed by the recipient of budget funds.

The indicators reflected in the Appendix (f. 0503178) must be confirmed by the budget accounting registers of the recipient of budget funds.

Frequency of submission - on the first day of the month, with the frequency of submission by the subject of budget reporting of the Report (f. 0503127) and (or) the Report (f. 0503137).

In column 1, the numbers of bank accounts and personal accounts opened to the subject of budget reporting are indicated, respectively, in the sections of the Appendix.

Column 2 indicates the numbers of the corresponding analytical accounts of the budget accounting account codes:

under section 1 - 020120000 "Funds in the accounts of the institution in the credit institution";

under section 2 - 020110000 "Funds on the personal accounts of the institution with the treasury body".

Columns 3 - 6 indicate the amount of cash balances at the beginning of the reporting financial year (columns 3, 4) and at the end of the reporting period, respectively (columns 5, 6), summarizing the results by sections (lines "Total for the section") and in general by Application (line "Total").

174. Information on cash execution of estimates of income and expenses for income-generating activities (form 0503182).

The information in the appendix contains data summarized for the reporting period on the results of cash execution by recipients of budgetary funds of the estimate of income and expenses for income-generating activities by the subject of budget reporting.

The application (f. 0503182) is formed by the main manager, manager, recipient of budgetary funds, financial authority by summarizing data on cash execution:

By the recipient of budgetary funds - based on the indicators of the Report (form 0503137), generated as of the reporting date;

the main manager, manager - based on the indicators of the consolidated (summary) Report (f. 0503137), generated as of the reporting date;

the financial body - based on the indicators of the Report (form 0503114), generated as of the reporting date.

The frequency of submission is quarterly, yearly.

For lines 010, 200, 450, 500 of the Appendix (f. 0503182), the subject of budget reporting reflects indicators for similar lines of the Report (f. 0503137), consolidated (summary) Report (f. 0503137) and the Report (f. 0503114). In this case, columns 5, 6 on line 450 are not filled in.

In the section "Sources of financing the deficit", only the totals for line 500 are reflected without filling in the detailed lines.

For indicators that do not contain planned assignments, the form is not filled out.

The Appendix (f. 0503182) reflects the indicators for which, as a result of cash execution, there are deviations between the indicators of the approved estimated assignments and the indicators of cash execution of the estimate of income and expenses for income-generating activities for the reporting period:

Column 1 - codes of the budget classification of the Russian Federation:

in the section "Income" - in the context of the chapter code for the BC, codes for the types of budget revenues according to the budget classification of the Russian Federation;

in the section "Expenditures" - in the context of the book code chapter, codes for the classification of operations of the general government sector related to expenditures;

in the section "Sources of deficit financing" - in the context of the book code chapter, codes for the classification of operations of the general government sector related to the sources of deficit financing;

in column 2 - codes of application lines;

In column 3 - respectively, according to the sections of the annex, the volumes of appointments approved by the estimate for income-generating activities, taking into account the changes made to it, duly drawn up on the reporting date: by income, expenses and sources of financing the deficit;

in column 4 - respectively, according to the sections of the application, the amount of fulfilled assignments for income-generating activities: by income, expenses, sources of financing the deficit;

The group of the column "Performance indicators" reflects:

In column 5 - respectively, according to the sections of the Appendix, the difference between the indicators of cash execution of the estimate of income and expenses for income-generating activities and indicators of the approved estimated assignments;

in column 6 - the percentage of cash execution on income, expenses, sources of financing the deficit (column 4) from the volume of the approved estimated assignments (column 3);

Column 7 indicates the reasons for deviations in the percentage of cash execution of the estimate of income and expenses for income-generating activities, respectively, in terms of income, expenses, sources of financing the deficit (column 6) from the planned percentage of cash execution reported by the financial authority and (or) the user of budget reporting on the reporting date.

175. When forming summary (consolidated) applications to the Explanatory Note (f. 0503160), the data reflected in the columns of the application forms highlighted in bold lines are to be summed up by the indicators of the same name and excluded in the order of interrelated indicators for the positions of consolidated applications established by this Instruction in the following composition :

Form name	Form code according to OKUD	Column number
1	2	3
Information on the number of subordinate institutions	0503161	1 - 15
Performance information	0503162	1 - 7
Information on changes in the budget list of the main manager of budgetary funds, the main administrator of sources of financing the budget deficit	0503163	1 - 4
Budget execution information	0503164	1 - 6
Information on the implementation of activities within the target programs	0503166	1 - 5
Information about targeted foreign loans	0503167	1 - 3, 5, 6
Information on the movement of non-financial assets	0503168	2 - 7
Information about accounts receivable and payable	0503169	1 - 4
Information on financial investments of the recipient of budgetary funds, administrator of sources of financing the budget deficit	0503171	1, 2
Information about the state (municipal) debt	0503172	1 - 3
Information about changes in the balances of the balance sheet	0503173	2 - 7
Information about shortages and theft of funds and material values	0503176	2 - 5
Information on the use of information and communication technologies	0503177	2 - 4
Information on the balance of funds on the accounts of the recipient of budget funds	0503178	2 - 6
Information on cash execution of estimates of income and expenses for income-generating activities	0503182	2 - 6

176. The main manager, the manager of budgetary funds, the main administrator of the sources of financing the budget deficit, the chief administrator of budget revenues draws up a consolidated Explanatory Note (f. 0503160) in the amount of tables and annexes defined for quarterly and annual budget reporting, based on the data of the consolidated Explanatory Notes ( f. 0503160) and Explanatory Notes (f. 0503160) submitted by managers, recipients of budget funds, administrators of sources of financing the budget deficit, administrators of budget revenues.

At the same time, the compilation of summary Tables N 1 - 7, summary (consolidated) annexes to the Explanatory Note (f. 0503160) in the part of the columns that are not highlighted in the application forms with a bold line, as well as the summary information reflected in the Explanatory Note (f. 0503160), is carried out by analyzing, summarizing and forming indicators that have had a significant impact and characterize the performance of the subject of budget reporting for the reporting period, based on data provided by managers, recipients of budget funds, administrators of sources of financing the budget deficit, administrators of budget revenues.

177. The financial authority prepares a consolidated Explanatory Note (f. 0503160) to the consolidated statements on budget execution based on the data of the consolidated Explanatory Notes (f. 0503160) of the main administrators of budgetary funds, the main administrators of sources of financing the budget deficit, and the main administrators of budget revenues.

At the same time, the compilation of summary Tables N 1 - 7, summary (consolidated) applications to the consolidated Explanatory note (f. 0503160) in the part of the columns that are not highlighted in the application forms with a bold line, as well as summary information reflected in the consolidated Explanatory note (f. 0503160 ), is carried out by analyzing, summarizing and forming indicators that have had a significant impact and characterize the performance of the subject of budget reporting for the reporting period, based on data provided by the chief administrators of budgetary funds, chief administrators of sources of financing the budget deficit, chief administrators of budget revenues.

Compilation of consolidated (consolidated) applications is carried out in accordance with the provisions of paragraph 175 of this Instruction.

According to the Instruction on the procedure for drawing up and submitting annual, quarterly, monthly budget reports (approved by order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n, hereinafter referred to as Instruction No. 5n), an Explanatory Note (form 0503160) is included in the budget reporting. Methodologists of the 1C firm tell how to compose it.

Sheet1

Name	OKUD code (No. for tables)	Columns to be set
	Table 1	-
	table 2	-
	Table 3	-
	Table 4	-
	Table 5	-
	Table 6	-
	Table 7	-
	0503161	1-2
	0503162	1-14
	0503163	1-6
	0503164	1-5
	0503165	1-2
	0503166	1-4
	0503167	1-4
	0503168	2-5
	0503169	1-2
	0503171	1-2
	0503172	1-2
	0503173	1-3
	0503176	2-5
	0503177	2-3

Explanatory note

The main regulatory documents governing the process of drawing up budgetary reporting for 2005, including the Explanatory Note, are:

Instruction on the procedure for drawing up and submitting annual, quarterly, monthly budgetary reports (approved by order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n);
Order of the Ministry of Finance of Russia dated 11.11.2005 No. 137n "On Amending the Instruction on the Procedure for Compiling and Submitting Annual, Quarterly, and Monthly Budget Reports, approved by Order of the Ministry of Finance of Russia dated 21 January 2005 No. 5n";
Clarifications on the specifics of reporting on the execution of the federal budget by the main administrators of federal budget funds to the Federal Treasury (Appendix to the letter of the Ministry of Finance of the Russian Federation dated 5.09.2005 No. 42-7.1-01 / 2.4-250);
Clarifications on the specifics of reporting on the execution of the consolidated budget of the constituent entity of the Russian Federation (closed administrative-territorial entity) and the budget of the territorial state off-budget fund by the financial bodies of the constituent entities of the Russian Federation (closed administrative-territorial entities) to the Federal Treasury (letter of the Ministry of Finance of Russia dated September 22, 2005 No. 02 -14-10a / 2695);
Letter of the Ministry of Finance of Russia dated November 22, 2005 No. 02-14-10 / 3155 "On the procedure for reflecting in budget accounting and reporting transactions with receipts distributed between the budgets of the budgetary system of the Russian Federation."

In accordance with the order of the Ministry of Finance of Russia dated 11.11.2005 No. 137n, the Explanatory Note (form 0503160) is drawn up only upon submission of the annual report. Nevertheless, the body organizing the execution of the budget and the main manager of budgetary funds (GRBS) can independently determine the number of annexes to the Explanatory Note from the composition of annual tables and forms of documents that should be submitted as part of quarterly reports, as well as set the deadlines for their submission.

Budgetary institutions have already drawn up an explanatory note when compiling reports for 9 months of 2005, and some of them even when compiling a semi-annual report.

An explanatory note is an appendix to the financial statements, which must contain information on the directions of the institution's activities, methods for assessing assets and liabilities, the comparability of data for the reporting and previous periods, as well as the main indicators of the institution's activities.

In an explanatory note, it is mandatory to reflect the facts of non-application and violation of budget accounting rules with appropriate justification, otherwise non-application of budget accounting rules is considered as an evasion from their implementation and is recognized as a violation of regulatory acts of the legislation of the Russian Federation.

With the introduction of the Instruction on the procedure for drawing up and submitting budget reporting No. 5n, the form of the explanatory note has changed. If earlier it was drawn up in an arbitrary form, and there were instructions only on the composition of the sections of the explanatory note and what main points should be highlighted, now the explanatory note has a clear structure and rules for filling out.

The composition of the information that must be reflected in the Explanatory Note, and the order of their presentation are given in Section VII "Procedure for the preparation of individual sections of the Explanatory Note to the annual, quarterly budget reporting" of the order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n (subject to changes dated 11.11.2005 No. 137n).

The explanatory note contains 7 tables and 14 annexes (document forms):

Sheet1

Name	OKUD code (No. for tables)	Columns to be set
Information on methods for measuring assets and liabilities	Table 1	-
Information about the main areas of activity (functions) of the institution	table 2	-
Information on measures to improve the efficiency of spending budget funds	Table 3	-
Information on the reasons for underfunding (formation of unused balances) in the course of budget execution	Table 4	-
Information on the results of internal control measures	Table 5	-
Inventory information	Table 6	-
Information on the results of control activities	Table 7	-
Information on the number of subordinate institutions and the direction of their activities	0503161	1-2
Performance information	0503162	1-14
Information about changes in the budget list	0503163	1-6
Information on cash execution of the budget	0503164	1-5
Information on the effectiveness of budget expenditures	0503165	1-2
Information about the execution of target programs	0503166	1-4
Information about targeted foreign loans	0503167	1-4
Information on the movement of non-financial assets	0503168	2-5
Information on receivables and payables	0503169	1-2
Information about the financial investments of the institution	0503171	1-2
Information about the state (municipal) debt	0503172	1-2
Information about changes in the balances of the balance sheet	0503173	1-3
Information about shortages and theft of funds and material assets in budgetary institutions	0503176	2-5
Information on the use of information technology in the activities of a budgetary institution	0503177	2-3

In the forms of documents attached to the Explanatory Note, columns are marked in bold boxes that are subject to automated information processing in order to summarize data. The table above indicates which particular columns should be consolidated when the main manager of budgetary funds compiles a consolidated Explanatory Note based on the data of their subordinate institutions.

On the one hand, the Explanatory Note explains the results of operations reflected in the accounting of the institution, and on the other hand, it deciphers the functional tasks and functional affiliation of the budget institution.

All tables and forms of the Explanatory Note can be divided into two categories. The first category includes tables that are filled in based on data from synthetic and analytical budget accounting registers. The second category includes tables that reflect the performance of a budgetary institution for the reporting period. Such tables cannot be filled out based only on budget accounting data, since it is required to reflect both the quantitative and qualitative indicators of the institution's activities (both planned and actual), and the main functions and tasks of the institution.

All indicators in the Explanatory Note should be reflected in thousands of rubles.

According to the explanations of the Federal Treasury, tables, for which the institution does not have indicators, should be presented only in paper form with dashes.

The explanatory note is signed by the head of the institution and the chief accountant (persons replacing them).

Consider filling out annexes to the Explanatory Note.

Table No. 1. Information on the methods of assessing assets and liabilities

According to the Instruction on the procedure for drawing up and submitting annual, quarterly, monthly budgetary reports, Table No. 1 should describe the methods of budget accounting used for assessing the assets and liabilities of a budgetary institution, as well as operations to change them during budget execution.

The table must provide information about all types of objects that were accounted for in the institution during the reporting period, as well as the methods of their assessment and the points of reflection in the accounting.

When filling out the table, one should be guided by the Instruction on budget accounting, approved by order of the Ministry of Finance of Russia dated April 26, 2004 No. 70n.

The table is informational and is not subject to a set (consolidation).

Example

Table No. 1

Sheet1

Accounting object name	Characteristics of the assessment method	The moment the transaction is reflected in the accounting
1	2	3
Fixed assets	Acceptance for accounting - at initial cost. Initial cost is the amount of the institution's actual investments in the acquisition, construction and manufacture of fixed assets. When an institution receives fixed assets under a donation agreement (free of charge), the initial value is recognized as their current market value as of the date of acceptance for accounting, as well as the cost of services related to their delivery, registration and bringing them into a condition suitable for use.	Date of signing the acceptance certificate.
		Revaluation date
	Write-off - at residual value. Objects worth up to 1000 rubles are written off at their original cost when issued for operation.	Date of signing the act of write-off (statement of issuance of material assets for the needs of the institution).
	The gratuitous transfer is made at the residual value
	Internal relocation - at book value - initial (replacement), taking into account changes due to reconstruction, modernization, etc.	Date of signing the acceptance certificate
	Are reflected in the accounting in rubles (since 01.01.2006 in rubles and kopecks).
Intangible assets	Acceptance for accounting at historical cost.	Date of signing the acceptance certificate
Intangible assets	Previously revalued items are carried at replacement cost.	Revaluation date
Depreciation	Depreciation is not charged on fixed assets with a value of up to RUB 1,000 inclusive.
	For items of fixed assets and intangible assets with a value of 1,000 rubles to 10,000 rubles inclusive, depreciation is charged at 100% of the book value.	When issuing an object for operation.
	For items of fixed assets and intangible assets with a value of over 10,000 rubles, depreciation is charged starting from the 1st day of the month following the month when the item was accepted for accounting, in a linear way, according to rates calculated based on the useful life of the item. The useful life of fixed assets is determined when the objects are accepted for accounting in accordance with the Classification of fixed assets included in depreciation groups (approved by the RF Government Decree of 0101.2002 No. 1) in accordance with the maximum useful lives	Monthly, on the last day of the month in the amount of 1/12 of the annual amount
Material stocks	Acceptance for accounting at actual cost	Date of admission to the institution (date of the original document)
Material stocks	Write-off at the average actual cost (from 01.01.2006 at the actual cost of each unit or at the average actual cost)	Date of issue for operation
Finished products	Acceptance for accounting at actual cost	Date of invoice claim
Finished products	Write-off at actual cost	Date of issue to the customer
Investments in non-financial assets	Accrual method	Date of the primary document on admission to the institution (performance of work, provision of services to bring it to a condition suitable for use)
Funds in bank accounts	Cash method	Based on an extract from the personal account generated by the treasury body (bank statement)
Cash	Cash method	Date of issue of an incoming (outgoing) cash order
Cash documents	Cash method	Date of issue of the stock receipt (debit) cash order
Accounts receivable	Accrual method
Advances paid	Cash method	On the basis of a payment order, an extract from a personal account, generated by a treasury body (bank statement)
Accountable amounts	Cash method	Date of receipt (expense) cash order, advance report
Accounts payable	Accrual method	Moment of transfer of ownership (date of invoice, invoice)
Settlements with the budget	Cash method	Date of statement from the personal account, formed by the treasury body (bank statement)
Payments to the budget	Accrual method	The moment when the obligation arises in accordance with tax legislation
Income	Cash method (applied in 2005 for budget revenues)	The moment of transfer of ownership
Income	Accrual method	The moment of transfer of ownership
Expenses	Accrual method	Date of occurrence (date of consolidated payroll, statement of accrued depreciation, received invoice for payment, and other documents)
Budgetary Commitment Limits	Cash method	Date of expense schedule (expense notification)
Budget commitments	Cash method	The moment of occurrence of the obligation (the date of the conclusion of the contract, invoicing, consolidated payroll, etc.)

Table No. 2. Information about the main directions of activities (functions) of the institution

The table must list all the main functions and activities of the budgetary institution. Each area of \u200b\u200bactivity of the institution must be given a brief description and legal justification (link to regulatory documents).

These tables are not subject to a set, the information presented in it is necessary for institutions - the main administrators of budgetary funds to control the activities of their subordinate institutions - recipients of budget funds.

If a budgetary institution is an administrator of income, then this fact must be reflected in Table No. 2, if not, then when checking the reporting it becomes clear why expenses exceed revenues and the result of the institution's activities for the reporting period is negative.

Consider filling out the table using the example of a medical institution - a polyclinic.

Example

Table No. 2

Sheet1

Function name	a brief description of	Legal justification for the emergence of the function
1	2	3
Provision of medical care to the population	First aid (obstetrics, general medicine, dentistry, epidemiology, laboratory diagnostics, nursing, exercise therapy, dietology) Outpatient and polyclinic care, including in a day hospital and a hospital at home Works and services for the examination of temporary disability Works and services for the examination (control) of the quality of medical care Works and services for the examination of professional suitability Works and services for preliminary and periodic medical examinations Preventive medicine works and services Works and services in the specialty epidemiology	Charter, Health care law
Provision of paid medical services	Provision of services to the population in addition to the guaranteed volume of free medical care in the form of preventive, therapeutic and diagnostic, rehabilitation, prosthetic and orthopedic and dental care Expansion of the structure of services provided to the population The use of funds received for the provision of paid medical services to the population for the production and social development of the team, as well as the creation of additional opportunities for remuneration of MUZ employees.	Regulations on the procedure for the provision of paid services to the population by municipal medical institutions, license
Maintenance of economic activities	Providing employees of the institution with overalls, stationery and household goods	The charter

It should be agreed with the agency - the main manager to whom the reporting is made - how much detail to describe each area of \u200b\u200bactivity.

Table No. 3. Information on measures to improve the efficiency of spending budget funds

The table needs to reflect information about the measures that were taken in the reporting period and led to savings in budget funds or allowed them to be spent more efficiently.

Example

Table 3

Sheet1

Taken measures	Results of measures taken

The introduction of penalties for late submission of advance reports by accountable persons	The ability to more efficiently plan and implement expenditures for the relevant items of the economic classification of expenditures
The introduction of standards for the provision of staff with office supplies	Reduction of expenses under item 340 "Increase in the value of inventories"
Conclusion of an annual contract for transport services (there is no own transport fleet). Previously, contracts were concluded monthly.	Saving budget funds under article 222 "Transport services" due to discounts under an annual contract.
Introduction of norms for the number of damaged forms of strict accountability and penalties for damage to forms in excess of the norm	Saving budget funds by reducing costs
Increasing the share of procurement of medicines (food, etc.) on a competitive basis *	Reducing budget spending

Note:
* - the need for procurement of goods, works (services) for state and municipal needs is enshrined in the provisions of the legislation. Specialists of the Ministry of Finance of the Russian Federation at the All-Russian workshop "Formation of budget reporting", held at the Ministry of Finance of Russia on December 14-16, 2005, clarified that Table No. 3 should not include information on procurement on a competitive basis. Thus, the table needs to reflect only those activities that are being taken within the institution, and not on the basis of regulatory legal acts.

Institutions - the main managers can distribute (reduce or increase) the limits of budgetary commitments to their subordinate institutions based on how effectively they used budget funds in the previous period and how they performed their main functions. Information on such activities can be reflected by the GRBS in Table No. 3.

Table No. 4. Information on the reasons for underfunding (formation of unused balances) in the course of budget execution

Table No. 4 is filled in by the main administrators of budgetary funds, institutions organizing the execution of budgets, and bodies providing cash services for the execution of budgets.

The table should reflect the results of the analysis on the execution of the text articles of the law (decision) on the budget, indicating the reasons for underfunding and the formation of unused balances of financing at the end of the reporting period.

In column 1, it is necessary to indicate an article of the law on the budget (federal, on the budget of a constituent entity of the Russian Federation, on the budget of a closed city or local budget), which specifies the functions and responsibilities of the institution. Thus, if there is no reference to the institution in the relevant legal documents, the table is not completed. If the institution does not have information to fill out this table, then in columns 1-3 you need to put dashes.

Table number 4 is informational, its data is not subject to a set.

Table No. 4

Sheet1

The procedure for filling out Table 4 can be viewed on the website of the Federal Treasury www.roskazna.ru, where as an example explanatory notes to the reporting for 9 months of 2005 are given by the UFK in the Altai Republic and the UFK in the Voronezh region.

Table No. 5. Information on the results of internal control measures

Table 5 reflects information on the activities carried out by the main managers (managers) and their subordinate budgetary institutions, the purpose of which is to monitor compliance with the requirements of budgetary legislation, the compilation of estimates of income and expenses, as well as the correctness of accounting and reporting.

It is advisable to separately distinguish measures of preliminary, current and subsequent internal financial control.

Internal control should be exercised at all stages of the budget process. The head of the institution (GRBS, RBS) is responsible for organizing an effective internal control system both in his institution and in subordinate budgetary institutions.

Internal control of the recipient of budget funds is a set of procedures aimed at preventing errors and violations of authorization, tracking and checking the implementation of transactions with budget funds.

Internal control should ensure continuous assessment of the institution's financial performance; checking the results from the implementation of activities, whether they meet the tasks and plans that are provided for by the charter of a budgetary institution; informing the head of a budgetary institution about the results of the audit (assessment, investigation, study or audit).

Example

Table 5

Sheet1

Type of control measures (preliminary, current, subsequent)	Name of the event	Violations prevented in the reporting period	Violations of previous years identified in the reporting year

Preliminary	Checking the preparation of estimates of income and expenses for 2005 (compliance of the amounts of expenses with the established norms of budgetary legislation)	no violations were found	no violations were found
Current	Checking the compliance of the amounts of concluded contracts with the level of prices in the region for goods, works and services.	no violations were found	no violations were found
Current	Control over the non-exceeding of the amounts of the concluded contracts to the balances of the limits of budgetary obligations for the corresponding items of expenditure.	no violations were found	no violations were found
Subsequent	Control over the targeted use of budget funds, compliance with the procedure for working with cash and the procedure for conducting cash transactions.	no violations were found	no violations were found

Table No. 6. Information about the inventory

Table No. 6 should reflect information on all inventories carried out in the institution during the reporting period. Paragraph 109 of the Instruction on the procedure for drawing up and submitting budgetary reporting No. 5n (as amended by order No. 137n dated 11.11.2005) states that information on the inventory is provided only for the year. Nevertheless, at the All-Russian workshop "Formation of budget reporting", held at the Ministry of Finance of Russia on December 14-16, 2005, it was noted that Table No. 6 should also reflect information on all inventories for the reporting year, which are mandatory in in accordance with clause 2 of Article 12 of Federal Law No. 129-FZ "On Accounting":

when transferring property for rent, redemption, sale;
before drawing up annual financial statements;
when changing materially responsible persons;
when revealing the facts of theft, abuse or damage to property;
in case of natural disaster, fire or other emergencies caused by extreme conditions;
upon reorganization or liquidation of an institution;
in other cases provided for by the legislation of the Russian Federation.

Example

Table 6

Sheet1

Inventory date	Inventory object	Inventory result	Corrective measures for identified discrepancies
1	2	3	4
01.12.2005	Fixed assets	Shortage of overalls (medical gowns) revealed	The amount of the shortfall was withheld from the wages of the manager I.M. Ivanova.
01.12.2005	Intangible assets		-
01.12.2005	Material stocks	Food shortage detected	The discovered amount of the shortfall is within the limits of natural attrition rates, therefore, by the decision of the head, it was written off to the expenses of the institution.
01.12.2005	Cash	No discrepancies with accounting data found	-
01.12.2005	Accounts payable	No discrepancies with accounting data found	-
01.12.2005	Accounts receivable	No discrepancies with accounting data found	-

Table No. 7. Information on the results of control measures

Table No. 7 should reflect the information about external control activities that were carried out during the reporting period. Such activities include audits of the Accounts Chamber, the bodies of the Federal Service for Financial and Budgetary Supervision, Treasury bodies, control and audit bodies, inspections of the Federal Tax Service and other authorized bodies.

Example

Table 7

Sheet1

Check date	Control body name	Check topic	Test results	Verification measures
1	2	3	4	5
01.06.2005 – 05.07.2005	Control and audit department	1. Purposeful use of budget funds	At the expense of budget funds, a car damaged as a result of an accident due to the fault of the driver was repaired	The Violations Act has been drawn up. The manager and chief accountant were brought to administrative responsibility.
		2. The correctness of budget accounting (recording operations, maintaining budget accounting registers) in accordance with the currently valid regulatory legal acts	No violations found
		3. Compliance with the procedure for working with cash and the procedure for conducting cash transactions.	No violations found

Form 0503161. Information on the number of subordinate institutions and the direction of their activities

The form is filled in by institutions - the main managers (managers) of budgetary funds, which in this table reflect information on the number of subordinate institutions and sections of the functional classification of expenses for which they finance them.

Example

Sheet1

Form 0503162. Information on the results of activities

This table belongs to the second category of tables, and to fill it out will require the participation of industry specialists, for example, specialists from the planning department, the department of economic analysis, etc.

The table must reflect the quantitative and qualitative (statistical) indicators of the institution's activities.

For example, for medical institutions such quantitative and qualitative indicators can be:

number of visits;
number of serviced home calls;
number of bed days;
the number of services provided during the reporting period;
types of services;
the amount of funds received (for paid services), etc.

The indicators of the form 0503162 are subject to consolidation, therefore the list of indicators must be determined by the main manager of budgetary funds and communicated to all subordinate institutions. That is, there must be an appropriate administrative document, which contains codes, names of indicators and their units of measurement, according to which a report should be drawn up to all subordinate institutions.

If the institution does not have instructions on how to fill out this form, then it should not be completed, otherwise problems will arise on the reporting set.

Sheet1

Indicator name	Unit measurements	Actual for the previous reporting period	During the reporting period										As planned for the upcoming reporting period
			1st quarter		2 quarter		3 quarter		4th quarter		total
			according to plan	actually	according to plan	actually	according to plan	actually	according to plan	actually	according to plan	actually
1	2	3	4	5	6	7	8	9	10	11	12	13	14

Form 0503163. Information on changes in the budget list of the main manager of budget funds

To be filled in by institutions - the main managers of budgetary funds. In the form, it is necessary to reflect, in the context of the budget classification codes, information about changes in the budget list made in the reporting period, and also indicate the reasons for these changes.

According to the explanations of the specialists of the Federal Treasury, form 0503163 is filled out not only for expenses, but also for income, and only for those sections that have undergone changes in the reporting year. In column 1, the data is reflected in the context of sections and subsections of the functional classification of expenses and in the context of types of income. In column 6, you must indicate a reference to the normative act on the basis of which changes were made to the budget list.

Sheet1

Section code, subsection on functional classification of expenses	Approved for a year by the law (decision) on the budget, rubles	Approved for the reporting period		The difference between the revised budget list and the approved budget assignments, rubles	Reasons for deviations
		budget list, rub.	updated budget list, rub.		Reasons for deviations
1	2	3	4	5	6

Form 0503164. Information on cash execution of the budget

In accordance with the explanations given at the All-Russian workshop "Formation of budget reporting", held in the Ministry of Finance of Russia on December 14-16, 2005, in the form 0503164 information on the cash execution of the budget for the reporting period should be displayed, while in column 1 "Budget code classification "

income should be reflected only in the context of groups and subgroups,
expenses - in the context of sections and subsections of the functional classification of expenses,
and for sources of financing the budget deficit, only their types are indicated.

Column 2 "Appointed in accordance with the revised budget schedule, rubles." filled out on the basis of the relevant regulatory document (budget law, approved consolidated budget list). For expenditures, these are annual appointments, for revenues and sources of financing the budget deficit, these are appointments approved by the revised consolidated budget schedule.

Column 3 is filled in on the basis of budget accounting data, and the data reflected in it must be the same as in the Report on budget execution (form 0503127).

Columns 4 and 5 should indicate the amount and reasons for deviations of cash execution from the revised budget list. The reasons for deviations can be:

changes in the macroeconomic situation;
changes in legislation;
blocking of expenses;
seasonality of expenses;
the length of time for the conclusion of government contracts;
untimely submission of payment documents;
reserve funds;
failure to meet the limits of budgetary obligations;
changing the payment schedule, etc.

Example

Sheet1

Budget classification code	Appointed in accordance with the revised budget schedule, rubles	Executed (cash execution of the budget), rub.	Deviation of cash execution from the revised budget list
Budget classification code		Executed (cash execution of the budget), rub.	amount, rub.	reasons for deviations
1	2	3	4	5
901	5 000 000	4 867 900	132 100	1. Failure to submit utility contracts for accounting 2. Changing the payment schedule

According to the order of the Ministry of Finance of Russia dated 11.11.2005 No. 137n, in this form, data on all columns, including column 5 "Reasons for deviations", are subject to consolidation. We recommend that the GRBS compile a classifier of reasons for use by subordinate institutions, which will allow to consolidate the data for reasons of deviations.

In a treasury system of budget execution at the end of the reporting year, cash execution is usually equal to the approved budget allocations. The excess of the latter over cash execution means the presence of budget balances unused until December 31, which, in accordance with the provisions of the RF Budget Code, are subject to return to the corresponding budget.

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{!LANG-87745eb7750ffff30c6bb056dbca4599!}

{!LANG-e9cee1f65bec6127b53ae929b42cd9a1!}

{!LANG-b399324e9a8757a36b5a8814630c2b70!}

Sheet1

{!LANG-cf7f4f86bb17541a89fafe62db5cbbd0!}

{!LANG-aa9def37d8033d6c30fe031c5882333c!}

{!LANG-8877c3d9cad41c048327af04a5747c83!}

Sheet1

{!LANG-7bea14e5fce1be6f31b9b9b242afae92!}		{!LANG-348708c4298dbc7b02c0ce8d922f40e8!}	{!LANG-2b22b95deafd34cbda95b7c5f1f532e5!}	{!LANG-f703085ff6289b0cc537797d785902ae!}		Reasons for deviations
{!LANG-c7c572dd43cbe62caa6a766e9d67d4bf!}	{!LANG-b6d1bf7dba73dabfd0280894de84e6d6!}	{!LANG-348708c4298dbc7b02c0ce8d922f40e8!}	{!LANG-2b22b95deafd34cbda95b7c5f1f532e5!}	{!LANG-236886c74d1ae63683f01472169f2fcb!}	{!LANG-6559e5bf55a1673cf16c1fd2da62516e!}	Reasons for deviations
1	2	3	4	5	6	7
-	-	-	-	-	-	-

{!LANG-c899cd4c6ff30818904e182b1341631c!}

{!LANG-609903318671e75692885e2f0c05f26b!}

Sheet1

{!LANG-bb0f689e8dff8feed41d18fb22354205!}	{!LANG-681a765af3a36dff3fa06d60db9a3e55!}		{!LANG-68b045245b5d38a2451ce836c8cae368!}	{!LANG-396e03ee120537822d7e79314e5aa5f0!}	{!LANG-df56759cb2f294d61b86b736e22351dc!}
{!LANG-bb0f689e8dff8feed41d18fb22354205!}	{!LANG-2c41159859d19e13d91cb98037f58cbe!}	{!LANG-f9835a9be731c0bb8c9b76b9afdc2d81!}	{!LANG-68b045245b5d38a2451ce836c8cae368!}	{!LANG-396e03ee120537822d7e79314e5aa5f0!}	{!LANG-df56759cb2f294d61b86b736e22351dc!}
1	2	3	4	5	6
-	-	-	-	-	-

{!LANG-9f5aef1a932c54e4bdc7f94860846e6a!}

{!LANG-934b50c81b072a1dcf4da00231e0a0b1!}

{!LANG-f5932352271fd38579cb679306b792ea!}

Example

{!LANG-554262a11f117e6ca22f1c679896d08e!}

{!LANG-3966671412297704413296c65c84a5b7!}

Sheet1

Indicator name	{!LANG-dfcae5e3d32c7d45adea9f5d566440ae!}	{!LANG-cb84d006f484b208b86c44ad6309708f!}
		{!LANG-0564cfef0add80026acfe6f040e3a8ed!}	{!LANG-1817c998e74bb96c7c0ba15333639b1b!}
		{!LANG-0564cfef0add80026acfe6f040e3a8ed!}	{!LANG-f6a285dd8f15bc81e28723a9cdf06330!}	{!LANG-a09fe14ed3d96817067031ae11b8378b!}
1	2	3	4	5
{!LANG-8b73330d6002637f712a2eac6db9f86b!}	10	680 000	560 000	120 000
{!LANG-e451ab1d8525b280dcbb8620c224a09c!}	20	150 000	100 000	50 000
{!LANG-4754720e0b7a6765776b5779fd757443!}	21	120 000	70 000	50 000
{!LANG-47b11a3d91340ceb05f8e18d53a05770!}	22	30 000	30 000	-
{!LANG-e2aca36be6b0b350c51b6f8ffece4a7d!}	23	-	-	-
{!LANG-c1787586e4e7e15a7daeb23b9252003a!}	24	-	-	-
{!LANG-0aaab2d92e95d67b493f5cf700225d84!}	30	55 300	37 000	18 300
{!LANG-f15254c3b79d7cf3e6b99a96d3d88dbf!} {!LANG-3f9950ed70c74881971f99a3b902ba50!}	31	53 000	35 000	18 000
{!LANG-c94a257c50cb9766dd8ef19ec77c4e85!}	32	-	-	-
{!LANG-3efbb116b495a7d918e37e36de4524af!}	33	2 000	2 000	-
{!LANG-bd5c33057afbd5c74b704b3d97a03186!} {!LANG-c134e698d9911818b6f12bcf145bfc08!}	34	-	-	-
{!LANG-f51416bedf60ee47a876216ef0318d8f!}	35
{!LANG-ef72e0b4f635c45cdbdc885f23d6da62!} {!LANG-f288e6d01a7e3453aa80dff3f9fa76e3!}	36	300	-	300
{!LANG-ce36002d473580ba053f6aa12fed31f3!}	37	-	-	-
{!LANG-08fe6fa644e137069434adb283b5deed!} {!LANG-6be10c7d3ffe549e12327b48ad266872!}	38	-	-	-
{!LANG-014f00d107a37e308bd915306adb468a!}	39	-	-	-
{!LANG-a01727c533cf909db12dd09296cc134f!}		774 700	623 000	151 700

{!LANG-2fbf1b4fb83150f7c80142af07153629!}

{!LANG-6b85c0dfcba886e8474f28bf9cfef247!}

{!LANG-f5f86b46e6bbd1623b5c70d04d1f2be5!}

{!LANG-273c5ebb8028dbd390003d234ebd6b60!}

{!LANG-dfc15e523b05e2b6e3bc22683acf11fd!}

{!LANG-86a072034f91b11bf29edfce580ba1ab!}

{!LANG-82a28d3729bf1d530f5810e22ea123e2!}
{!LANG-a8d0eae5339ec8d7a4ca53fe01aec9e2!}

{!LANG-d92c4703db66cfb3100420b2af9ddb9b!}

{!LANG-8fdd3579ff0650f27d3cd61106d2c3a7!}

Example

Sheet1

{!LANG-f580d9ad5ae1253511e376eb6d1409f8!}	{!LANG-8cf1a6650c66e0df56ba550957bf8363!}	{!LANG-91440455753b0957a3736ee818e18db3!}	{!LANG-64a13b645e551cf7b39a7f3252ea379a!}	{!LANG-c1f62da2917f6cdf6f69de59645504ad!}
1	2	3	4	5
05510037500000327130204730	6 000	{!LANG-b4081553a5798638399c75f88332f3b6!}	{!LANG-31e500cb55ca18f6bb82ed27abc4521d!}	{!LANG-049c19b6a0614678087297b4ce28ca2a!}
05510037500000327130402730	4 580	{!LANG-ab68ad0cb0a4e6bbb730a2fd1c9b2ed3!}	{!LANG-e252546068f65aa628a1e9c8a689acdd!}	{!LANG-2c961d3c7ec29ca8d3bd99853b8e3f96!}

{!LANG-15382f3ab8795a29d5eaf86f64309674!}

{!LANG-ee2c48d2052ed70fd47758bf23cb9085!}

Sheet1

{!LANG-fdaa809866901af39395918dcc4b106f!}

{!LANG-6bcfa7e54629fd40d1a6775901034b39!}

{!LANG-73e315e2c1cddabb35ab9313226e6b6c!}

Sheet1

{!LANG-be3066b13c2be5781ab50f785189ba78!}

{!LANG-ce44b6db97f0fbe8ea9cc5298567bc88!}

{!LANG-021ee418bcd3c0cf7233f5cd7e438683!}

{!LANG-5b5d12308fac4f9faa362bcdd7ee768c!}

Sheet1

{!LANG-f580d9ad5ae1253511e376eb6d1409f8!}	{!LANG-771579721d12aefac90ac2a0f650e6e7!}	{!LANG-834f7cbf5b15f4d7000355a1f794cae4!}	{!LANG-f64e1335f9cb590bfc40a26c2554695a!}
1	2	3	4
-	-	-	-

{!LANG-21a94fc913abaa7f16f2ef5e7d437cf8!}

{!LANG-1972f5dca9b69041e579bc3e204e4751!}

{!LANG-8681db108173de89b687823180696ef4!}

{!LANG-05e8c14356ff0d593f7a64ed711025a2!}

{!LANG-4f35f9ba9e09b065a0dd725896445de1!}

Example

Sheet1

Indicator name	{!LANG-dfcae5e3d32c7d45adea9f5d566440ae!}	{!LANG-cb84d006f484b208b86c44ad6309708f!}
		{!LANG-0564cfef0add80026acfe6f040e3a8ed!}	{!LANG-1817c998e74bb96c7c0ba15333639b1b!}
		{!LANG-0564cfef0add80026acfe6f040e3a8ed!}	{!LANG-f6a285dd8f15bc81e28723a9cdf06330!}	{!LANG-a09fe14ed3d96817067031ae11b8378b!}
1	2	3	4	5
{!LANG-b397edb089df14d066eeabfdbe9e19b9!}	010	-	-	-
{!LANG-f15254c3b79d7cf3e6b99a96d3d88dbf!} {!LANG-d76cec44d20008458aae773c1f9ae179!}	011	-	-	-
	012	-	-	-
{!LANG-8f408db69c1c6211ee89751b4b334f5f!}	020	1 400	1 400	-
{!LANG-a4ba363e0ddc6b5c833a578bae5b99bc!}	030	-	-	-
{!LANG-58e5bf94d0cafca824adccbaeb144b1a!}	040	1 400	1 400	-
{!LANG-d883da3a3601cd8502363452aeec240c!}	050	-	-	-
{!LANG-9aee1f208c1dd96a5dba73ff588e85aa!}	060	-	-	-
{!LANG-d76cec44d20008458aae773c1f9ae179!}	061	-	-	-
{!LANG-c05a4cee430964858c24133bc63cd64e!}	062	-	-	-

{!LANG-304441d5189581df48715d636c29ad3a!}

{!LANG-b734bc28e0eb0ce7d9c397f1fc9383ad!}

{!LANG-c6d21062f0b64ca1de5c42ccc50d8cbc!}

{!LANG-56d3c7d147fcd14a32019114bf9203fb!}

Example

Sheet1

Indicator name	{!LANG-dfcae5e3d32c7d45adea9f5d566440ae!}	{!LANG-8cf1a6650c66e0df56ba550957bf8363!}	{!LANG-c81702ed8869bd8b2d0cbd0c62ffaecd!}
1	2	3	4
{!LANG-d154636a2b4f8d72ed232ced3d437d7a!} {!LANG-f533fcd9b26b7730837e1c5ea126054b!}	10	150 000	{!LANG-c9afcd2c2f0b3e1fd77167060e60c04c!}
{!LANG-fe7ec717e2bbd0aec97a75b1423f0dc9!}	20	45 000	{!LANG-5a8c8207a497d64637dfa2d4f34a29a8!}
{!LANG-bcdedf4290b5fb87c92439fe8d7e21e1!}	30	-	-
{!LANG-d678ac63ff5a3cc0feb2fa566185b1e1!}	40	15 000	{!LANG-d1b8488eb311a426752a5f19bf68c759!}
{!LANG-d1207a66627a523e5935488392bfefdc!}	50	210 000

{!LANG-3feb887c14cc693bba0bee76f97aa8d4!}

{!LANG-a696b579e1bfe6fa1f5e5e3802e57ba6!}

{!LANG-6633303354bee5a0a4edf5e3403c4a0d!}

{!LANG-d945148b740cc6fa5bbbf98c4289c3a8!}

{!LANG-f5416f7dd4aaef8e9c5ed6e8c73fe944!}

{!LANG-b7c95b2c552081fb50afd6213da76f86!}

{!LANG-edac2d52bcc72f5f3d7477e12fc3e900!}

{!LANG-4365e964f36e0d568a147999638f711d!}

{!LANG-34543623b7660cefa15ddc9f662cab41!}
{!LANG-d42e76d67afd5192d5aadb065789ee63!}
{!LANG-f07717f4968030585f60c94e0238ac37!}

Also on the topic

{!LANG-f4fc938d8815a062735ad15697fe9545!}

{!LANG-0502b46977b0ccf9bb20315f4321d785!}

{!LANG-5d387c33b23305f77fd0572c43ccf27b!}

Analysis of monitoring results by sections of the program in the middle group

{!LANG-e9f38bd4309ee539db7290c5dcfc3d4a!}