Expenditure authorization is what?

предполагает установление и доведение лимитов обязательств, контроль и учет их принятия. The sanctioning of expenditures of budgetary organizations presupposes the establishment and completion of limits of obligations, control and accounting for their adoption. It is necessary in order to prevent the adoption of obligations that are not secured by appointments, certain budget laws. проводится с учетом выполнения доходных статей бюджета. The sanctioning of the expenses of a budgetary institution is carried out taking into account the implementation of revenue items of the budget.

Main stages

регламентируется бюджетным законодательством и прочими отраслевыми нормативными актами. The procedure for authorizing expenditures is regulated by budget legislation and other industry regulations. The authorization is as follows:

1. A consolidated budget list is drawn up and approved.
2. Budget allocations are approved and communicated to the managers of funds and recipients. For them, the expenditure-income estimates are approved.
3. The limits of obligations accepted by the recipients of funds are coordinated and made.
4. Confirmation and reconciliation of performance of obligations are carried out.

Consolidated list

Financing of recipients and fund managers is allowed strictly in accordance with the designations. They are provided for in the annual budgetary list with mandatory quarterly distribution.

As indicated in Article 217 of the BC, the list forms the body responsible for the drafting of the budget (at the appropriate level). It is approved by the head of the financial structure (by the federal budget - the head of the RF Ministry of Finance, by the regional - by the minister of finance of the subject) and sent to the treasury.

The basis for drawing up is the mural, formed by the chief administrators of the funds in accordance with the codes of economic and functional classification of expenditure items of budgets with quarterly breakdown.

Expendable-income estimates

The budgetary institution receives the right to use the funds only after the approval of the document that determines their volume, quarterly distribution, and the target direction.

The expenditure-income estimates are formed on the basis of the notification of appropriations. It is brought to the establishment by a superior administrator.

Changes in the summary list

According to the provisions of the BC, adjustments can be made if:

1. The regime of budget expenditures reduction has been introduced.
2. Revenue articles are executed in excess of the amounts provided for in legislation or a decision on the corresponding budget.
3. The chief administrator shifted the allocations between the recipients.

Limits

The introduction of a treasury system for the implementation of budget items led to the emergence of new procedures. In the banking scheme, many of them are absent. New procedures in the framework of authorizing expenditures are the establishment of limits, acceptance and confirmation of obligations.

Limits are the basis for financing costs. They reflect the maximum amount of the recipient's rights to accept financial obligations. The limits are set based on the indicators present in the summary list. At the same time, the forecast of revenues and sources of funds to cover the budget deficit is taken into account.

The Treasury through its authorities brings the limits to the main stewards. They, in turn, bring them to the recipients.

One of the key steps in authorizing spending is control. The approved limits must be submitted to the relevant treasury body. It, in turn, provides control over the expenditure of funds.

Acceptance and confirmation of obligations

Under the acceptance of obligations it is necessary to understand the conclusion by the recipient of funds of contracts with organizations that provide services (performing works for him) within the limits.

Confirmation is the verification of compliance of payment documents with limits and approved expenditure-income estimates. It is carried out by the body authorized by the Treasury. Verification precedes the write-off of funds from the account .

таким образом, исключает вероятность принятия к финансированию платежей и затрат, не предусмотренных бюджетом либо не обеспеченных доходами и источниками финансирования бюджетного дефицита. The authorization of expenses, thus, excludes the possibility of accepting to financing payments and expenses not provided for by the budget or not provided with incomes and sources of financing the budget deficit.

Accounting

The rules for its maintenance are defined in Sec. 5 h. III of Instruction No. 148 (approved by the order of the Ministry of Finance of December 30, 2008). включает в себя учет операций: Accounting for the authorization of costs includes the recording of transactions:

• With limits of obligations;
• With estimated assignments for activities that generate profits, and commitments made.

Accounting is based on the primary documentation established by the financial structure of the relevant budget. Accounting is conducted with the correspondence reflected in the articles of authorizing expenses. This rule is fixed in No. 239 of the Instruction.

CRB accounts

The account of the approved limits of obligations is carried out on сч. 050100000. This is stated in paragraph 241 of the Instruction. Accounting of obligations taken in the current year is carried out by budget spending codes using accounts:

• 150201000;
• 250202000.

The first account is used to summarize the amounts of commitments made under the appropriations / limits approved for it for the relevant financial period (year).

On sc. 250202000 the recipient shall take into account the amounts of obligations that were accepted in the framework of the expenditure-income budget for the activity generating profit, the volume of appointments for the current / next year, the changes made in the obligations. The corresponding provision is contained in No. 251 of the Instruction.

Analytics

Analytical accounting of the obligations accepted by the institution is conducted in accordance with the documents confirming their adoption in accordance with the list approved by the financial authority, administrator of sources of deficit coverage or the recipient of funds. The indicators are reflected in the Journal (f. 0504064).

Accounting records

When authorizing the costs of posting on the completion of limits and acceptance of their obligations within their limits, they are recorded:

• DB KRB 150115000 KD KRB 150113000 - sums of limits of obligations brought to the recipient in accordance with the established procedure, amounts of adjustments made during the reporting (financial) year, in accordance with the notice of limits.
• DB KRB 150113000 KD KRB 150113000 - details of the indicators, brought to the recipient of limits by codes of sub-items, articles of COSSU are shown. If the limits were reported without breakdown by the KOSGU, the amounts of adjustments made during the year are also reflected.
• DB KRB 150113000 KD CRB 150211000 - the amounts of the obligations accepted by the recipient within the limits and changes introduced during the year were considered.

в рамках деятельности, приносящей прибыль, выглядят следующим образом: Postings for the authorization of expenses in the framework of activities that generate profit, look like this:

• Дб КРБ 250411000 Кд КРБ 250412000 - the sums of appointments (adjustments made) for the costs of the institution approved by the expense-income estimate were taken into account.
• Дб КРБ 250412000 Кд КРБ 250212000 - shows the amounts of the institution's liabilities accepted within the limits of appointments approved for the relevant reporting period.

In case of reduction of limits of obligations of record are made by a principle "red reversal" with a sign "-". The corresponding rule is provided in clause 239 of the Instruction.

CWR

In 2015, there have been significant changes in the procedures for authorizing expenditures. This was primarily reflected in the fact that the implementation of the budget from this year began without the use of COSS codes for CWR (codes of expenditure type) budget. These codes are given in Instructions No. 65n. They are divided into the following groups:

• 100 - costs for employee benefits;
• 200 - purchase of services, goods, works for municipal / state needs;
• 300 - social security and other payments to the population;
• 400 - capital investments in immovable municipal / state property;
• 500 - inter-budget transfer operations;
• 700 - municipal / state debt service;
• 800 - other appropriations.

State institutions

The transition to the execution of budget items for CWR means that the founders of such organizations do not have detailed details of the limits for the obligations under the COSS.

In 2016, the provisions of Instruction No. 162n were amended. First of all, the changes affected the accounts of authorizing expenses.

In accordance with the current version of the Instruction, accounting for most of the 500 accounts is carried out in the context of relevant analytical articles. The latter, in turn, must be approved as part of the financial policy of the institution.

Reflecting operations

на 500-х счетах указываются: When authorizing the expenses of a state institution in posting on the 500th accounts, the following shall be indicated:

• Accepted obligations. These include the obligations established by the legislative (other legal documents) to provide funds in the financial year from the relevant budget. The amounts are determined on the basis of procurement notices using competitive methods for determining the supplier to be placed in the unified information system, in the amount of the maximum (initial) value of the contract.

• Duties of the participant in budgetary relations. These obligations, stipulated by law, other normative act, agreement / contract, bear a public legal education (an institution acting on its behalf). It undertakes to provide natural persons or organizations, subjects of international law, other public education with budgetary funds in the relevant year.
• Monetary obligations. These include the obligation of the public institution to pay a certain amount of funds under the terms of civil transactions, agreements / contracts, issued in accordance with the requirements of the current legislation.

Authorization of contracted costs

The order of reflection of the relevant transactions is significantly influenced by procurement legislation. Planning is done through the creation, approval and maintenance of scheduling plans and procurement plans.

суммы обязательств, которые приняты в размере максимальной (начальной) стоимости контракта с исполнителем (подрядчиком/поставщиком), выбранного с применением конкурентных методов, отражаются следующим образом: When authorizing the expenses of a state institution, the amounts of obligations that are accepted in the amount of the maximum (initial) value of the contract with the contractor / supplier chosen by applying competitive methods are reflected as follows:

• Db cc. 0 50113 000 Cd. 0 50217 000 - taken into account the obligations assumed in accordance with the notice.
• Db cc. 0 50113 000 (0 50217 000) Cd inv. 0 50211 000 - obligations under the concluded contract are reflected.

Expenditure authorization in 2017

The procedure for summarizing information on transactions was changed by order of the Ministry of Finance No. 209n of 16.11.2016. In particular, the Single Chart of Accounts was added. The changes came into effect on January 1. включает в себя операции, связанные с авансовыми денежными обязательствами. 2017. The authorization of expenses includes operations related to advance monetary obligations. The plan is supplemented by the following articles:

• 050203000 - it summarizes information about the accepted advance monetary obligations;
• 050204000 - here the information on the obligations for performance is reflected;
• 050205000 - this account summarizes the data on the executed obligations.

Completion of the current year as part of the authorization of budget expenditures

At the end of the year, balances on analytical accounts of fulfilled obligations and planned appointments for receipts, payments for the next year can not be transferred.

In 312 item of Instruction No. 157n included a paragraph, according to which the performance indicators of the current period should be re-registered in the year following the reporting year. An exception is provided for the duties performed.

Changes in analytics

According to the adjustments of paragraph 313 of the above Instruction, accounting of the obligations carried out in the authorization accounts is carried out in the context of:

• Creditors (their groups), contractors, performers, sellers / suppliers and other counterparties for whom responsibilities have been accepted;
• Contracts / contracts;
• Other analytics provided for by accounting policy.

Registration of transactions is made in the Journal in accordance with the primary documentation approved by the institution.

Application сч. 050200000

General rules are provided in Instruction No. 157n, in clause 318. By Order of the Ministry of Finance No. 209n this item was changed.

As stated in the new edition, cf. 050200000 is intended to reflect the indicators of liabilities in the current (regular) financial year, the 1st and 2nd years of the planning period and other regular years beyond its scope, changes made to the indicators not only directly by institutions but also by the Treasury bodies.

Accounting is made on the basis of documentation that confirms the occurrence (acceptance) of obligations. At the same time, the data of the list established by the institution in the framework of the financial policy are used, based on the documentation requirements defined by the financial body or the Treasury.

Example

Consider the rules for reflecting operations with the following initial data:

• The budgetary institution, using competitive methods of determining the supplier, signed a contract for the supply of equipment, the cost of which is 800 thousand rubles.
• The maximum (initial) cost of procurement is 900 thousand rubles.
• Under the terms of the contract, the institution must pay an advance of 30% of the contract price - 240 thousand rubles.
• After the conclusion of the contract, the contractor received an invoice for the amount of the advance paid by the customer.
• When the equipment was shipped, an invoice was issued and a TORG-12 bill was issued. They reflect the cost of supply - 800 thousand rubles.
• The customer paid the contract, taking into account the advance paid. The final payment amount was 560 thousand rubles.

The operations of the institution were carried out in the framework of activities that were financed by grants to fulfill the tasks of the founder. Reflection of actions will be as follows.

Content	DB	Cd	Amount (in thousand rubles)
Placement of a procurement notice in the EIS	450610310	450217340	900
Adoption of expenditure obligations in the preparation of the contract	450217310	450211310	800
Specification of the amount of expenditure obligations for the execution of a contract based on the results of competitive activities	450217310	450610310	1000
Acceptance of advance liabilities to accounting	450211310	450213310	240
Acceptance of obligations	450213310	450212310	240
Execution of monetary obligations	450212310	450215310	240
Acceptance of obligations in the amount of the total payment for the supply	450211310	450212310	560
Execution of obligations under the transaction	450212310	450215310	560

Additionally

It should be noted that Instruction No. 174n was supplemented with correspondence of accounts to account for transactions on amounts of deferred liabilities accepted by institutions.

Thus, the provisions of paragraphs 166 and 167. were updated. 050299000 reflects the amount of deferred obligations, which is determined at the time of a conditional (settlement) acceptance, or the execution time of which is not established. At the same time, a reserve of future expenses should be created in the institution.

Approved amount of collateral

Accounting of amounts that are approved by the plan of financial and economic operations of the organization for the relevant years, the estimated appointments for income is carried out on the counter. 050700000. Analysts on it lead by type of income (or codes, if available).