Type of expenses 244 in a budgetary institution. Which kvr and kosgu to use for government procurement

The budget classification, which contains a grouping of budget indicators at all levels by profits and expenses, as well as all sources of financing that are attracted to cover deficits. Thanks to this classification, it is possible to compare the indicators of all budgets. Codes for types of expenses and income are systematized in order to have complete information about the generation of income and the implementation of budget expenditures.

Budget classification

The budget classification of the Russian Federation was adopted in 1996, and in 2000 it was significantly changed and supplemented. The budget classification includes sections codes for types of budget income, codes for types of budget expenditures, sources of financing deficits, and operations of the public administration sector. In addition, sources of internal financing for budget deficits and external financing of the federal budget, types of internal debt of the Russian Federation, its constituent entities and municipalities, as well as types of external debt of the country are indicated. This article will focus on one of the sections that lists expense type codes. carried out according to the following criteria.

The functional section reflects budget funds aimed at carrying out the main activities of the state. For example, defense, management and the like. A classification of codes for types of expenses is compiled in this way: from section through subsections to target items, then the types of expenses themselves are revealed. The type of departmental classification is associated with the management structure, it displays the grouping of legal entities that receive budget funds, that is, they are the Type of economic classification demonstrates the division of government expenditures into capital and current, it also reflects the composition of labor costs, all material costs and the purchase of services and goods. This is classified according to the following principle: from the category of expenses into groups, then from subject items into subitems.

Functional classification

Functional classification is a grouping of budget expenditures at all levels of the Russian Federation system, which reflects the expenditure of funds (purchase of goods, defense needs, etc.) to perform all the main functions of the state. There are four levels of classification: from sections to subsections, from which target items are identified, then the types of expenses are determined for each. For example, state administration and local self-government are coded 0100, and the judiciary is coded 0200. International activities - 0300, national defense - 0400, state security and law enforcement - 0500, promotion of basic research, scientific and technological progress - 0600, industry, construction and energy - 0700, agriculture and fishing are given the code 0800, and the protection of natural resources, geodesy, cartography and hydrometeorology - 0900.

Next comes transport, communications and computer science, road management - 1000. Market and development of its infrastructure - 1100, housing and communal services - 1200, Ministry of Emergency Situations - 1300, education - 1400, art, culture and cinematography - 1500, media - 1600, healthcare and physical education - 1700 Social policy is given the code 1800, public debts - 1900, state reserve funds and replenishment of reserves are financed under the code 2000. Budgets of other levels are financed under the code 2100, the elimination and disposal of weapons (including under international treaties) - 2200, 2300 - special. expenses for mobilizing the economy, space - 2400. Coded 3000 are the so-called other expenses. And KOSGU code (Classification of operations of the general government sector) 3100 belongs to target budget funds. Next comes the detailing, which can be seen in the following example. In section 0100 (state government and local self-government), subsection 0101 is the activity of the head of state (president of the country), the target article is 001, indicating the maintenance of the head of state, the type of expenses is 001, that is, monetary maintenance. In the same way, budgets are built at each level, taking into account the specifics and specifics. Functional classification is necessary to determine federal needs, where budget investments are directed.

Departmental classification

This grouping of expenses relates to recipients of funds from the budget, and every year this list is re-approved by law, that is, the budgets of each subject of the Federation and each local budget must be approved by the relevant authorities. The KOSGU comparative table includes all government bodies, all extra-budgetary funds, all self-government bodies and municipal institutions that must apply CWR (expense type codes). Since 2016, autonomous and budgetary institutions have been using them mandatory. The KOSGU code is the main component of the classification of budget expenditures. The structure of such a code is: the corresponding group, subgroup and element from 18 to 20 bits. The rules of application and the list of types of expenses are the same in all budgets of the country’s system. Code 100 denotes expenses for ensuring the functioning of municipal bodies and management bodies of extra-budgetary state funds and government institutions. Code 200 - purchase of goods and services. This also includes work for municipal and state needs. Code 300 - social payments to citizens. Code 400 denotes capital investments in municipal state property.

Interbudgetary transfers are carried out under code 500. Subsidies to autonomous, budgetary and non-profit organizations - code 600. Municipal public debt - code 700, and 800 - other budgetary investments. Here the classification is detailed down to subgroups (such as 340, 110, and so on) and elements (such as 244, 119, 111). For autonomous and budgetary institutions the list is greatly reduced. Only the following codes are used: 111, 112, 113 - wages and other payments to workers, 119 - insurance contributions, payment of benefits, 220 and 240 - purchase of goods, services, works (for social security, such purchases are coded 323), and social payments citizens - 321. Scholarships - 340, grants, bonuses to individual individuals - code 350, other payments to the population - code 360. Capital investments - 416 and 410, and for capital investments in construction - 417. For the execution of judicial acts, code 831 is used. Payment of taxes , fees and other payments - code 850. Contributions to an international organization are coded 862, and payments under agreements with international organizations and governments of other states - 863.

Linking by classification

Distribution of costs requires mandatory management of the table of correspondence between the Kogsu codes and the above codes, and this is done by all government agencies and local governments, all institutions and extra-budgetary funds. Especially for autonomous and budgetary institutions, the Ministry of Finance has provided an additional clarifying table of compliance with KOSGU and KVR. If expenses are paid according to codes that do not correspond to departmental details, this is considered an inappropriate expenditure of budget funds and is subject to liability, including criminal liability. The examples of classification linking given below will help you correctly draw up such documentation.

Today, no institution or organization can live without constant costs for information and communication technologies. They are paid differently at the municipal, regional and federal levels; even for autonomous and budgetary institutions there are some features in payment. The recipients of budget investments are different bodies. ICT at the federal level is paid using code 242 (refers to the purchase of goods, services and works - the ICT sector). At the municipal and regional level, this code is used only with a corresponding decision of the financial authority of a constituent entity of the Russian Federation or municipal entity. If such a decision has not been made, ICT is paid for using code 244 (other purchases of goods, services and works). In the same way, budget expenditures are carried out in territorial extra-budgetary funds. For autonomous and budgetary institutions, ICT expenses are provided for under code 244, but code 242 is not provided.

Purchase of equipment

For example, the situation is this: how to document the costs of purchasing GLONASS equipment to equip vehicles, what type of expenses should be applied here? If this is a defense order, then the expense type code will be 219, if not, then one of the elements of type 244 (other purchases of goods, services and works). It is necessary to accurately determine the article, sub-article of KOSGU and then correctly reflect these expenses in the financial statements. Defining an article is not such a simple matter. For example, a car antenna is purchased, installation and configuration are paid for (not a defense order). These expenses are also reflected under code 244, because a car antenna cannot be included in other elements of the expense type. This is not a code 241 because it is not a scientific or research work or an experimental design work. This is not code 243, because this product cannot be classified as intended for major repairs of municipal property. And this is not code 242, because the antenna is not a means of communication in itself, and its installation is not an information technology service.

Only code 244 remains, and using it in this case is the only correct solution. Or another situation. A new elevator car is being installed (not a defense order), and it is necessary to determine the type of expenses of such costs. The installation of an elevator involves the replacement of an old cabin with a new one (major repair contract) or the elevator cabin is installed initially (change in technical characteristics, contract for reconstruction or construction). In the first case, expenses must be reflected in element 243 (purchase of goods, services, work for major repairs of municipal property). In the second case - element with code 410 (budget investments). Or, for example, you buy a DVR. If this is a defense order, the costs should be reflected under code element 219, and if not, then again the required code is 244 (for the same reasons as antenna costs).

Business trip

In 2016, municipal government institutions, when planning budgets and executing them, must ensure the comparability of indicators, that is, conduct analytics of accrued expenses by their types, and not just by KOSGU codes, the details of which are preserved. Now this needs to be done simultaneously using both KOSGU codes and VR codes. The procedure for assigning travel expenses to the corresponding codes has also changed. What code is used to pay for a business trip and services associated with it (ordering tickets, their delivery, hotel reservations, etc.)? These services are provided by a third party on the basis of a contract, and therefore they are reflected in the BP element with code 244.

If an employee of a municipal government agency goes on a business trip, then everything related to his expenses during the trip goes under code 112 (other payments to staff other than wages). If the seconded person works in any government agency (hereinafter referred to as a division into civil and military bodies), then his expenses are coded 122 (other payments to the personnel of municipal government agencies except for wages). If a military serviceman or a person equivalent to him is sent on a business trip, there will be code 134 (other payments to personnel with special ranks). And finally, if the business traveler is an employee of an extra-budgetary state fund, then his expense code is 142 (other payments to staff other than wages).

Travel expenses

Let’s say a civil legal contract is concluded with a certain citizen for the provision of any services or performance of work. Question: how to spend these expenses if compensation for his travel expenses is part of the payment under the contract and if this is paid separately? In the first case, the payment is reflected in the same BP code as the contract. These expenses are paid depending on the budget level and type of institution - according to expense element 244 or 242. In the second case (when separate compensation), travel costs are reflected under element BP 244 (other purchase of goods, services and works for municipal needs).

Next, you need to act according to the elements of VR group 100 (expenses for payment of personnel for the functioning of state bodies, management bodies of extra-budgetary state funds, government institutions), codes 142, 134, 122, 112, which reflect the payment of travel by employees for reporting. But in the second case (when a civil legal contract was concluded), it is under no circumstances possible to apply the elements of VR group 100, because labor legislation does not apply to citizens who are not employees of government agencies and institutions. And such expenses do not apply to subgroups 230, 220, 210, or to elements 243, 242, 241. Only one code is suitable here - 244.

Entertainment expenses

Expenses associated with the reception of official delegations must be reflected in element RV 244 (other purchase of goods, services and works for municipal needs), because this type of expense cannot be attributed to any other element. This cannot be coded 241 as scientific, research or experimental design work; it does not fit code 243 as the purchase of goods, services and work for major repairs of municipal property; these expenses cannot in any way be designated by code 242 as the purchase of goods, services and work in the sphere ICT.

Section III of the instructions, which were approved by order of the Ministry of Finance of the Russian Federation No. 65N dated July 2013, states that all entertainment expenses of each institution must be reflected according to element BP 244. All other decisions will be incorrect and may entail accusations of misappropriation of public funds .

Outsourcing

Outsourcing (providing the necessary personnel under a contract) also involves costs for paying for services. For example, an institution needed a watchman, a disinfector or a plumber. Expenses for payment for such services according to the contract must be reflected in element BP 244 (other purchase of goods, services, works for municipal needs).

In the legislation of our state there is no such thing as outsourcing. However, there are private explanations where specialists from the Ministry of Finance indicate that concluding an outsourcing agreement is equal to an agreement for the provision of services or the performance of work by contract. Costs under the contract are considered as expenses for the purchase of security services (watchman), disinfection, and repair of water supply or sewerage systems. Such expenses cannot be attributed to any of the BP elements, except for the element under code 244. Just as in the previous examples, this type of expense does not fit either code 241, 242, or 243.

Providing subsidies

Often a situation arises when a subsidy is provided from the regional budget to an operator in the region (an autonomous non-profit organization) in order to carry out major repairs of apartment buildings. The transfer of subsidies is reflected in the BP element of code 630, while in the financial statements, in parallel, these expenses are designated under the KOSGU subarticle with code 242. Government authorities have the right to provide subsidies to autonomous non-profit organizations that are not municipal and state-owned, since such organizations are created to perform precisely such functions.

Expense type element 630 and subitem 242 reflect subsidies to organizations (except municipal and state). This fully fits the situation when a regional operator carries out renovations of apartment buildings. Providing a subsidy to a non-governmental organization and monitoring repairs does not contradict the law; moreover, even BP codes are provided for such payments.

The fourth group includes the disposal of assets that are not financial - this is code 400. This group includes subitems 410–440. If the value of the company’s property has decreased, compensation for damage, etc.
The fifth group includes the receipt of financial assets - code 500.

ON APPROVAL OF THE TABLE OF CONFORMITY OF TYPES OF EXPENDITURES WITH THE CLASSIFICATION OF BUDGET EXPENSES, ARTICLES (SUB-ARTICLES) OF THE CLASSIFICATION OF OPERATIONS OF THE PUBLIC ADMINISTRATION SECTOR RELATING TO BUDGET EXPENDITURES AND ADDITIONAL ECONOMIC CODES (with amendments to:) ON APPROVAL OF THE TABLE OF CONFORMITY OF TYPES OF EXPENSES WITH THE CLASSIFICATION OF BUDGET EXPENSES, ARTICLES (SUB-ARTICLES) OF THE CLASSIFICATION OF OPERATIONS PUBLIC GOVERNMENT SECTORS RELATED TO BUDGET EXPENDITURES AND ADDITIONAL ECONOMIC CODES 1.

Decoding and special cases of KOSGU 225 and 226 in budgetary institutions in 2019

The attribution of expenses depends on the purpose for which the services of the aerial platform are used. As a rule, such transport is used for some work related to the maintenance of the property. For example, to repair a roof or maintain lighting poles that are under the operational control of an institution. Therefore, the costs of aerial platform services are attributed to KOSGU 225.

removing snow or debris;
removal of municipal solid waste (MSW),
inspection of technical condition, current and major repairs, restoration of NFA,
fire retardant treatment of buildings;
charging fire extinguishers;
installation of fire doors, testing of fire hydrants,
refilling cartridges and other expenses.

Subarticle 226 Other work, services

— conducting a survey of the technical condition of building structures, determining the possibility of further operation of the building, technological equipment, etc. (in order to obtain information about the need for and scope of repairs, as well as obtain recommendations for drawing up design and estimate documentation), incl. measuring the insulation resistance of electrical wiring.

— expenses for payment of civil contracts, the subject of which is participation in a competition (its organization), accompanying pupils (students) concluded with individuals (athletes, coaches, persons accompanying pupils or students to competitions, olympiads, and other events ). Moreover, if the above-mentioned individuals are full-time employees of the institution sending them and participation in competitions, accompanying pupils or students relates to their official duties under the terms of the employment contract, the corresponding expenses are reflected in the manner prescribed for reflecting expenses for business trips;

CVR 242 and 244: reflecting expenses in the field of information and communication technologies

General issues of preparing informatization plans and the rules for preparing conclusions on the assessment of informatization measures are regulated by Decree of the Government of the Russian Federation dated May 24, 2010 No. 365. In this case, first of all, the government body must ensure coordination with the Ministry of Telecom and Mass Communications of measures related to the operation of information systems and information and telecommunication infrastructure.

For this type of expenses, federal budget expenses for the implementation of measures for the creation, taking into account trial operation, development, modernization, operation of state information systems and information and communication infrastructure, as well as expenses for the use of information and communication technologies in the activities of federal government bodies, are subject to reflection. including those under their jurisdiction of federal state government institutions, and management bodies of state extra-budgetary funds of the Russian Federation. Also, for this type of expenses, expenses of the budget of a constituent entity of the Russian Federation, the budget of a territorial state extra-budgetary fund, the local budget for the implementation of informatization measures, in terms of regional (municipal) information systems and information and communication infrastructure, are reflected, if a decision is made by the financial authority of a constituent entity of the Russian Federation ( municipal formation) on the application of expense type 242 “Purchase of goods, works, services in the field of information and communication technologies.”

Example. Expense operation: car repair. KOSGU - Article 225 “Works, services for property maintenance.” But the CVR depends on the type of repair. So, for the current there will be 244 “Other purchase of goods, works and services to meet state (municipal) needs”, and for capital - 243 “Purchase of goods, works, services for the purpose of major repairs of state (municipal) property”.

That is, effective and transparent planning, ensuring the intended use of allocated funds and the reliability of financial statements depend on the correctness of the chosen code for the type of expense and the classification of operations of the public administration sector. To accurately link CVR and KOSGU, officials recommend using a table of correspondence between codes of types of expenses and classification of the public administration sector. Example. Expense operation: car repair. KOSGU - Article 225 “Works, services for property maintenance.” But the CVR depends on the type of repair. So, for the current there will be 244 “Other purchase of goods, works and services to meet state (municipal) needs”, and for capital - 243 “Purchase of goods, works, services for the purpose of major repairs of state (municipal) property”.

244 226 item of budget expenditures decoding 2019

Author: Natalya Evdokimova November 29, 2019 In this article, we will reveal the concept and procedure for using expense type codes (COC) by budgetary institutions, and also determine the relationship with the classification of operations of the general government sector (KOSGU) when planning and executing the budget. The concept of “KOSGU” First of all, let’s define what KOSGU is in the budget; the decoding of the abbreviation sounds like this: classification of operations of the public administration sector. This numeric code allows you to accurately classify the completed operation according to its content. IMPORTANT! The determination of KOSGU in 2019 for budgetary institutions, as well as autonomous and state-owned ones, should be carried out in accordance with Appendix No. 4 to the order of the Ministry of Finance of Russia dated 07/01/2013 No. 65n, as amended by the order of the Ministry of Finance of Russia dated 06/09/2019 No. 87n.

But let’s repeat ourselves and give a definition: CWR, what’s in the budget? The expense type code is a special numeric code that allows you to group homogeneous types of expense transactions according to their content in order to manage the budget process in terms of spending funds, as well as control over its execution in accordance with the current requirements of budget legislation. IMPORTANT! CVR for budgetary institutions in 2019 should be determined in accordance with Appendix No. 5 to Order of the Ministry of Finance No. 65n (as amended by the order

Kosgu 226 transcript in 2019 for budgetary institutions

The list, for example, contains the item “equipment disposal”. As a rule, it is displayed under article 225. But if it was not on the organization’s balance sheet, for example, it was rented and completely broke down during the period of use, then the costs associated with the removal of equipment and its disposal are attributed to account 226.

Letters No. 02-05-11/52212) 523 “Consolidated subsidies” 634 “Other subsidies to non-profit organizations (except for state (municipal) institutions)” The description of the content of expenditure transactions has been changed (clause 1.2 of Letter No. 02-05-11/52212) 814 “Other subsidies to legal entities (except for non-profit organizations), individual entrepreneurs, individuals - producers of goods, works, services” 815 “Subsidies to legal entities for capital investments in real estate” A new code element for types of expense has been added. The content and descriptive part are presented in paragraph.

Kosgu 340 transcript in 2019 for budgetary institutions

Social security of the population, other payments to citizens Capital investments in state or municipal property Subsidizing public sector institutions, including government, budgetary, autonomous and non-profit organizations Other budgetary allocations Name of the VR code 2019 244 “Other procurement of goods, works and services to ensure public (municipal) needs” The name of the CWR has been adjusted (the words “to meet state (municipal) needs” have been deleted).

“Comparative table of correspondence between types of expenses, classification of budget expenses and articles (sub-items) of the classification of operations of the public administration sector related to expenses and applied by budgetary, autonomous institutions” *(4) in terms of expenses for special equipment *(5) Including, in terms of expenses for the delivery (transfer) of pensions, benefits and other social payments to the population, carried out by budgetary and autonomous institutions, as recipients of budgetary funds within the framework of delegated powers *(7) applied in terms of expenses for capital investments by budgetary and autonomous institutions performing the functions of state ( municipal) customer within the framework of delegated powers *(8) In terms of payment of benefits to an accused person temporarily suspended from office, a comparative table of correspondence between types of costs for the classification of budget expenditures and articles (sub-items) for the classification of operations of the public administration sector related to expenses and applied by budgetary, autonomous institutions has been generated .

What are KOSGU codes used for?

At the beginning of 2019, changes took place initiated by the Ministry of Finance, which defined a new classification system for indicating the purpose of payment in the payment order and drawing up the procurement plan in order to formulate a planned budget for organizations engaged in the public sector. Currently, expense type codes are used for these purposes. At the same time, this new system provides more detailed detail for some items.

It's no secret that keeping records of transactions in government agencies is different from commercial organizations. This is due to the fact that in addition to standard legislative acts regarding accounting and tax accounting for government organizations, especially for budgetary institutions, there are a number of laws that maximally control their activities and regulate the definition of each operation through the use of special codes for quickly identifying it in the relevant control service.

26 Jun 2018 1287 For example, payment for postal services and delivery of special correspondence. Recipients of federal budget funds use code 242 to pay for ICT. For recipients of regional budget funds, CVR 242 is useful if the financial authority of a constituent entity of the Russian Federation has approved a decision to use this code.

Recipients of local budget funds apply CVR 242 by decision of the financial authority of the municipality.

Comparative table of correspondence between types of expenses for the classification of budget expenses and articles (sub-items) for the classification of operations of the general government sector related to expenses and applied by budgetary, autonomous institutions

if they were not provided with travel documents in accordance with the established procedure in accordance with the legislation of the Russian Federation. *(2) In terms of federal government institutions making payments to persons equated to military personnel, monetary allowances, payments depending on the amount of monetary allowance, other payments of the specified category (the corresponding changes are taken into account in the draft order of the Ministry of Finance of Russia “On Amendments to the Instructions on the Procedure application of budget classification, approved by order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n)

Decoding of KOSGU: subarticle 226

Taken together, subarticles 221–226 include payment for various services and work under agreements and contracts. For example, element 226.1 includes research, development, experimental technology, geological exploration, standard design services, design and survey work.

Element 226.3 regulates

Under what type of expenses and article (subarticle) of KOSGU should expenses for payment of easement land use be reflected?

Based on the provisions of paragraph 5 of Art. 274 of the Civil Code of the Russian Federation, unless otherwise provided by law, for the right of limited use of a land plot, the owner of the plot has the right to demand from the persons in whose interests the easement is established a proportionate payment for the use of this plot.

In accordance with paragraphs. 5.2

“Types of budget expenditures of the budget system of the Russian Federation and the rules for their application”

clause 5 section

ON APPROVAL OF THE TABLE OF CONFORMITY OF TYPES OF EXPENDITURES WITH THE CLASSIFICATION OF BUDGET EXPENSES, ARTICLES (SUB-ARTICLES) OF THE CLASSIFICATION OF OPERATIONS OF THE PUBLIC ADMINISTRATION SECTOR RELATING TO BUDGET EXPENDITURES AND ADDITIONAL ECONOMIC CODES (with changes to :)

ON APPROVAL OF THE TABLE OF CONFORMITY OF TYPES OF EXPENSES WITH THE CLASSIFICATION OF BUDGET EXPENDITURES, ARTICLES (SUB-ARTICLES) OF THE CLASSIFICATION OF OPERATIONS OF THE PUBLIC ADMINISTRATION SECTOR RELATING TO BUDGET EXPENDITURES AND ADDITIONAL ECONOMIC CODES 1 .

Approve the Table of correspondence between types of expenses for the classification of budget expenses, articles (subarticles) for the classification of operations of the public administration sector,

Government procurement news

— removal of snow, garbage and solid household waste, including the cost of paying for contracts, the subject of which is the removal and disposal of garbage (solid waste), if the implementation of actions aimed at their further disposal (disposal, burial) is in accordance with the terms of the contract , carried out by the performer; — troubleshooting (restoring operability) of individual objects of non-financial assets, as well as objects and systems (security, fire alarms, ventilation systems, etc.)

226 expense item what is included

221,222, 223,224 and 225 List of works taken into account in Article 226 Carrying out measurements necessary in archaeological research; Determining the condition of certain parameters of engineering structures; Implementation of measures to divide plots and establish boundaries; Standard design work; Activities to develop design documentation for the needs of construction.

In particular, these are expenses for: maintaining the cleanliness of premises, buildings, courtyards, and other property (removal and removal of snow, garbage; disinfection, disinfestation, deratization, aeration; sanitary and hygienic maintenance, washing and cleaning (dry cleaning), etc.).

d.); repairs (current and capital) and restoration of non-financial assets; fire prevention measures related to the maintenance of property (fire retardant treatment, charging fire extinguishers, etc.)

Subarticle 226 Other work, services

— installation (expansion) of unified functioning systems (including bringing them into a state suitable for use), such as: security, fire alarms, local area network, video surveillance system, access control and other similar systems, incl.

Author: Natalya Evdokimova November 29, 2017 In this article, we will reveal the concept and procedure for using expense type codes (COC) by budgetary institutions, and also determine the relationship with the classification of operations of the general government sector (KOSGU) when planning and executing the budget. The concept of “KOSGU” First of all, let’s define what KOSGU is in the budget; the decoding of the abbreviation sounds like this: classification of operations of the public administration sector. This numeric code allows you to accurately classify the completed operation according to its content. IMPORTANT! The determination of KOSGU in 2018 for budgetary institutions, as well as autonomous and state-owned ones, should be carried out in accordance with Appendix No. 4 to the order of the Ministry of Finance of Russia dated 07/01/2013 No. 65n, as amended by the order of the Ministry of Finance of Russia dated 06/09/2017 No. 87n.

Ministry of Finance No. 65n (as amended by Order of the Ministry of Finance No. 87n). The legislation provides for the following grouping of codes. Group Contents 100 Expenses for remuneration of personnel of government institutions, management bodies of state extra-budgetary funds, as well as state (municipal) authorities 200 Expenses for the procurement of goods, services or work necessary for the implementation of state needs 300 Social security of the population, other payments to citizens 400 Capital investments in state or municipal property 500 Interbudgetary transfers 600 Subsidizing public sector institutions, including state-owned, budgetary, autonomous and non-profit organizations 700 Public debt servicing 800 Other budgetary allocations The procedure for determining CVR and KOSGU Detailing each expenditure transaction of an economic entity of the budgetary sector - the basis of planning and budget execution.

Decoding and application of KVR 242 and 244 in 2018

That is, the capabilities of the “new generation” cash register systems have expanded significantly compared to the previous ones. The procedure for applying the classification of budget expenses is determined by the Instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n (hereinafter referred to as Instructions N 65n). By type of expenses 242 federal budget expenses are subject to reflection : - for the implementation of measures to create, taking into account trial operation, development, modernization, operation of state information systems and information and communication infrastructure; - for the use of information and communication technologies (ICT) in the activities of federal government bodies, incl.

Which kvr and kosgu to use for government procurement

ICT; purchase of navigators; purchase of equipment for cable (satellite) television; acquisition of special machinery and equipment not related to the ICT field, payment of contracts for the provision of training services in the field of information and communication technologies; payment for contracts for the provision of training services (educational services); payment of subscription fees for cable (satellite) television, for the use of a radio point; — The above transformations are purely editorial in nature, since changes in the order of application of elements of types of expenses of subgroup 240 “Other purchases of goods, works and services to meet state (municipal) needs” are not provided for since 2018.

ICT procurement: application of expense type code 242

Important

Rationale for the conclusion: Federal Law dated July 3, 2016 N 290-FZ Federal Law dated May 22, 2003 N 54-FZ was supplemented with Article 1.1, which reveals, in particular, the concept of cash register equipment (hereinafter referred to as CCT). CCP refers to electronic computers, other computer devices and their complexes that provide recording and storage of fiscal data in fiscal drives, generate fiscal documents, ensure the transfer of fiscal documents to the tax authorities through the fiscal data operator and print fiscal documents on paper in accordance with the rules established by the legislation of the Russian Federation on the use of cash register equipment.

Features of using expense type 242 (ICT purchases)

Attention

Letters No. 02-05-11/52212) 521 “Subsidies, with the exception of subsidies for co-financing of capital investments in state (municipal) property” The description of types of expenses has been changed (clause 1.4. Letters No. 02-05-11/52212) 523 “ Consolidated subsidies" 634 "Other subsidies to non-profit organizations (except for state (municipal) institutions)" The description of the content of expenditure transactions has been changed (clause.

1.2 Letters No. 02-05-11/52212) 814 “Other subsidies to legal entities (except for non-profit organizations), individual entrepreneurs, individuals - producers of goods, works, services” 815 “Subsidies to legal entities for capital investments in real estate” A new expense type code element has been added. The content and descriptive part are presented in paragraph.

All-Russian Municipal Forum

For information: Information on the expenses incurred by the subject of budget reporting on information and communication technologies necessary to support its activities is subject to reflection in the Information on the use of information and communication technologies (form 0503177) (hereinafter referred to as Information (form 0503177)). An approximate list of expenses reflected in the Information (form 0503177) is given in paragraph.

172 "Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports...", approved by order of the Ministry of Finance of Russia dated December 28, 2010 N 191n. We also recommend that you familiarize yourself with the following material: - Encyclopedia of Solutions.
Subgroup of types of expenses 240 “Other purchases of goods, works and services to meet state (municipal) needs.”
The federal government agency plans to purchase cash register equipment (hereinafter referred to as CCT) in 2018. It is expected that in 2018, according to expense type code 242, the funds limits will be brought to the institution. Which expense type code (242 or 244) can the expenses of a federal government institution for the purchase of cash registers be attributed to? Having considered the issue, we came to the following conclusion: Expenses of a federal government institution for the purchase of cash register equipment can be attributed to: - CVR 242, if these expenses are provided for in the budget estimate and are consistent with the informatization plan (other similar document), adopted taking into account the documents developed by the authorized body in the field of ICT (Ministry of Telecom and Mass Communications of Russia); - on KVR 244, if expenses cannot be attributed to KVR 242.

Application of expense type 242 in 2018

Budget expenses for the purchase of goods, works, services for state (municipal) needs, not classified according to Instructions No. 65n to other elements of types of expenses, are subject to reflection under the code of types of expenses 244 “Other purchase of goods, works and services to meet state (municipal) needs "Note that Instructions No. 65n do not contain a list of specific types of equipment, materials, works and services, the costs of payment for which should be attributed to expense type code 242 “Purchase of goods, works, services in the field of information and communication technologies.” Determining whether budget expenditures belong to the field of information and communication technologies is not the subject of Directive No. 65n and is carried out on the basis of the provisions of regulatory legal acts regulating relations in this area (letter of the Ministry of Finance of Russia dated December 17, 2014 N 02-05-10/65250).

Letters No. 02-05-11/52212 Download Main errors in the application of CVR An incorrectly defined type of expense for the operations of public sector institutions is recognized as misuse of budget funds. This violation is subject to significant fines and administrative penalties.

Let's determine which violations occur most often and how to avoid them. Error Fine, punishment How to avoid The applied linkage KVR-KOSGU is not provided for by the current legislation Art.

15.14 Code of Administrative Offenses of the Russian Federation:

fine for an official (20,000–50,000 rubles) or disqualification (1-3 years);
fine for a legal entity - 5-25% of the amount of funds spent for other purposes

If the institution is planning an operation that is not in the current Order No. 65n, write a letter to the Ministry of Finance demanding clarification.
CVR 242. We will consider the procedure for assigning expenses to CVR 242 or 244 in this article. What are KVR 242 and 244? The description of KVR 242 and 244 is contained in the Directives, approved.
by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (hereinafter referred to as Instructions No. 65n):

KVR 242 “Purchase of goods, works, services in the field of information and communication technologies”

KVR and KOSGU are special codes that are necessary for the work of public sector accountants. Let's talk about the 2019 changes in the use of expense type codes (KVR) and the classification of operations of the general government sector (KOSGU).

New provisions are established in Order of the Ministry of Finance dated June 8, 2018 No. 132n (as amended on November 30, 2018) regarding the formation of budget classification codes. Now budgetary and autonomous institutions are required to apply the new procedure when determining the CVR for all operations performed.

The rules for the formation of KOSGU have also been changed - the new Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). It is unacceptable to work according to the old rules!

Recipients of budget funds, such as chief managers of budgetary funds (GRBS), government, budgetary and autonomous institutions, must keep records, draw up plans and reports according to uniform standards and in accordance with legal requirements. A list of requirements and rules for the use of special codes that determine the corresponding values of the budget (accounting) account is established by the Ministry of Finance for all participants in the process.

For specialists, this means that state (municipal) expenses and revenues are classified according to various criteria: planned and unplanned, current and capital, according to the level of ownership of the corresponding budget, and, consequently, according to the use of special codes, etc.

Since 2019, the procedure for applying the KBK and KOSGU has been changed!

Basic concepts of KVR and KOSGU

Even for those who know what KOSGU is in the budget, decoding can be difficult. The classification of operations of the general government sector is part of the account classification, which allows you to group the costs of the public sector of the economy depending on the economic content and includes a group, item and subitem.

Since 2016, KOSGU is not used by recipients of funds when forming plans for income and expenses, but is used in accounting and reporting. In 2019, it is required to apply it to public sector institutions and organizations when drawing up a working chart of accounts, maintaining records and reporting. The procedure for approving the chart of accounts for budget accounting is enshrined in Order of the Ministry of Finance No. 162n (as amended on March 31, 2018).

OSSU classification consists of the following groups:

100 - income;
200 - expenses;
300 — receipt of non-financial assets (NA);
400—retirement of equipment;
500 — receipt of financial assets (FA);
600—FA retirement;
700 - increase in liabilities;
800 - reduction of obligations.

Previously, KOSGU was used in the structure of the budget classification code (BCC), but since 2015, in terms of costs, this code has been replaced by a code for types of expenses.

Very often the question arises: CWR - what is it in the budget? This is part of the BCC classification, therefore part of the accounting account. It includes group, subgroup and expense element element. Almost every accountant tries to figure out on his own what the CVR in the budget is, the decoding of which is encoded by three numbers from 18 to 20 digits in the structure of the BCC of budget expenses.

KVR is represented by the following groups:

costs of payments to personnel in order to ensure the performance of functions by state (municipal) bodies, government institutions, management bodies of state extra-budgetary funds;
procurement of goods, works and services to meet state (municipal) needs;
social security and other payments to the population;
capital investments in state (municipal) property;
interbudgetary transfers;
provision of subsidies to budgetary, autonomous institutions and other non-profit organizations;
servicing state (municipal) debt;
other appropriations.

Special cases when using KOSGU and KVR in 2019

In 2019, the accounting treatment of some expenses for KOSGU has changed. Lawmakers introduced completely new codes, for example, to reflect revenues. The names of the old encodings were also changed and the meanings of the existing ones were expanded.

For example, a new KOSGU 266 has been introduced, which should include social benefits and compensation provided to the personnel of a state (municipal) institution in cash. What should be considered these social benefits? At KOSGU 266, include temporary disability benefits for the first three days of illness. That is, a benefit paid at the expense of the employer. Also, a monthly allowance for child care up to three years old (in the amount of 50 rubles) must be attributed to this code. All categories of payments and compensation are enshrined in Art. 10.6.6 Chapter 2 of Order No. 209n.

Officials from the Ministry of Finance communicated to the user a separate Letter dated June 29, 2018 No. 02-05-10/45153, which reflects methodological recommendations on the application of the new KOSGU.

Also, in the practice of procurement for several CWR, issues arise with the correct reflection of codes, which is determined by the use of classification. For this case, 34-36 digits of the procurement identification code are formed in a special way: 34-36 digits are set to “0” if these expenses are subject to reflection across several CWR.

Correspondence table

Since KVR is a larger grouping than KOSGU, to simplify the application of the corresponding codes, the Ministry of Finance has approved a correspondence table. A comparison of CVR codes and KOSGU codes for 2019 for budgetary institutions and public sector organizations is presented in a table. The document contains the latest changes that should apply in 2019.

Responsibility for violation

It is worth separately identifying the level of responsibility that is provided for violation of budget legislation. In fact, the level of punishment for incorrectly reflecting CVR and KOSGU in the accounting records of institutions directly depends on their type.

For example, if a government agency makes a mistake and a business transaction is reflected according to an incorrect CVR, controllers have the right to recognize such a mistake as an inappropriate use of budget funds. Violations of this nature are subject to administrative liability under Article 15.14 of the Administrative Code.

Things are different with budgetary institutions. Thus, in the agreement to provide a subsidy for the implementation of a state or municipal task, the CWR is not indicated. Consequently, the budget organization determines the encodings independently. And it is impossible to sue a government agency for misuse if the CVR is chosen incorrectly. However, the incorrect code will be reflected in the reporting - and this is already a violation of the rules of accounting (Article 15.11 of the Administrative Code) and reporting (Article 15.16.6 of the Administrative Code).