The value of cash accounting in budgetary organizations

Definition 1

Accounting for funds in budgetary organizations is a reflection of the receipt of all funds and their expenditure according to the declared budget.

Considering that funds in budgetary organizations usually come from budgetary funds, their accounting is given separate and increased attention, since abuse of official powers in terms of illegal circulation of budgetary funds entails criminal liability.

Peculiarities of recording cash transactions

In the accounting of budgetary enterprises, a chart of accounts is used, where account 0 201 00 000 “Cash of the institution” is used to account for all operations. This account has several sub-accounts, where various transactions are separately accounted for.

For example, account 1 201 01 000 is used when accounting for the movement of funds on the settlement accounts of budgetary enterprises, if the cash inflow is carried out from the sources of income of this organization. Also, this account takes into account funds on accounts that are opened with credit companies.

Accounts 2 201 01 000, 3 201 01 000 are used for those funds that were received from other sources (extrabudgetary). All transactions in which a budgetary organization receives funds are recorded as debit turnovers of the relevant accounting accounts. And when they are disposed of, entries are made on the credit of the corresponding accounts. Correspondence of accounts for inflows and outflows of funds must comply with:

• source of cash inflow;
• recipient of funds.

Remark 1

It is important that the correspondence of the accounts of funds correspond to the budgets for spending such funds, that is, that there is compliance with the execution of budgets for this organization.

For example, if a budgetary organization received funds from the budget for the repair of premises, then the expenditure of such funds must exactly correspond to a pre-compiled estimate for such costs.

A feature of cash accounting in budgetary organizations is the simultaneous reflection of cash flows in off-balance accounts. So, all inflows of funds are reflected in account 17, and all outflows of such funds are reflected in account 18.

Budgetary organizations may receive funds for temporary use. To account for such funds, account 0 201 02 000 is used. These can be funds:

• which were seized (during the investigation, inquiry, etc.);
• which were sent to the budgetary organization for safekeeping.

For each individual organization, the Treasury sets a certain limit, above which funds cannot be held there.

Peculiarities of documenting cash transactions

Each cash flow transaction in a budgetary organization must be correctly executed with the appropriate types of documents.

For example, all operations on the movement of funds on the accounts of the organization should be reflected in the Journal of operations with non-cash funds. Entries are made on the basis of these documents, which are attached to bank statements. That is, the information in this journal must correspond to the information from the bank statements of the organization.

Cash in budgetary organizations are issued according to the rules for conducting cash transactions. That is, primary cash documents are filled out for each operation.

For example, upon receipt of funds, entries are formed in receipts and incoming cash orders. Authorized persons at the end of each working day hand over cash with the completed Document Delivery Register together with copies of issued receipts.

When spending funds, entries are made in the Book of Accounts issued to distributors of money for the payment of wages, allowances for military personnel and scholarships.

In addition, for each disbursement of funds, an expenditure cash order is issued, and all cash transactions are recorded in the cash book of a budgetary organization.

Remark 2

In some organizations, there are transactions with cash in foreign currency. To account for such funds, separate pages of the Cash Book are filled in according to the type of currency.

The budgetary accounting of the institution's funds should ensure the correct documentation and timely reflection in the accounting registers of the receipt and disposal of financial assets, control over their safety and correct use.

Account 020100000 "Cash of the institution" is intended for accounting by the institution of the movement of funds in bank accounts, at the cash desk, as well as for accounting for the movement of monetary documents.

The following accounts are used to record cash flow transactions:

• 020101000 "Institution's funds in bank accounts";
• 020102000 "Institutional funds in temporary disposal";
• 020103000 "Funds of the institution are on the way";
• 020104000 "Cashier";
• 020105000 "Money documents";
• 020106000 "Letters of credit";
• 020107000 "Funds of the institution in foreign currency".

Operations on account 020101000 "Institutional funds in bank accounts" can be divided into two groups:

• 1) cash flow operations, when the institution does not have a personal account in the treasury, and financing is carried out by transferring money to a bank account;
• 2) transactions with funds received from income-generating activities.

From the text of Instruction No. 25n, it follows that on account 020101000, transactions with funds received from entrepreneurial activity are taken into account, even if the institution has a special personal account in the treasury.

Receipt and write-off of funds from account 020101000 "Cash of the institution in bank accounts" are reflected in the extract from the personal account, which is the main accounting register for this account. The statement reflects transactions for the operating day and:

• - incoming at the beginning of the day and outgoing at the end of the day balances of extrabudgetary funds;
• - the amount of extra-budgetary funds received for a given business day for each operation;
• - the amount of cash expenditure and its recovery for a given operating day for each transaction according to the relevant indicators of the economic classification of expenditures of the budgets of the Russian Federation;
• - other payments (payment of taxes and fees to the budgets of various levels in accordance with the classification of budget revenues of the Russian Federation and other transfers provided for by the permit and not related to expenses);
• - numbers and dates of settlement, cash and payment documents corresponding to the specified operations.

Statements from a personal account and attachments to them are issued against receipt to persons entitled to the first or second signature on this account, or to another person acting under a power of attorney.

MBUK MTsRDK, according to the Charter, carries out operations with funds received from income-generating activities.

These funds can be divided into two groups:

Cash received from entrepreneurial activities, that is, funds received for the sale of finished products, work performed and services rendered.

MBUK MTsRDK receives money from the provision of additional paid services. These funds are extrabudgetary funds.

The procedure for obtaining permits for opening personal accounts for accounting for funds from entrepreneurial activities is regulated by order of the Ministry of Finance of Russia dated June 21, 2001 No. 46n. The grounds for opening such personal accounts are:

• - general permits for opening personal accounts in the territorial bodies of the Federal Treasury to the chief administrator of federal budget funds and institutions subordinate to him, issued by the Federal Treasury to the chief administrators of federal budget funds;
• - permits to open personal accounts in the territorial bodies of the Federal Treasury, issued in accordance with general permits by the main administrators and administrators of federal budget funds to recipients of funds.

In order to ensure reliable accounting of the economic activities of cultural institutions of the Lopatinsky District and to equip accounting services with qualified personnel, as well as to strengthen control over the use of state cultural property and budget funds of the Lopatinsky District, a decision was made to centralize the accounting of subordinate institutions and transfer the authority to organize accounting to a centralized accounting department.

Hence, the main manager of the federal budget funds MBUK MTsRDK Lopatinsky district is the financial body of the administration of the Lopatinsky district.

A personal account for recording extra-budgetary funds MBUK MTsRDK is also opened in the Federal Treasury, where a personal account is opened to record transactions with federal budget funds.

The approved estimate of income and expenditure on extra-budgetary funds during the financial year may be updated in the manner prescribed by the main manager of funds.

The Federal Treasury body accepts payment documents from the client for implementation. Extra-budgetary funds received on the account of the Federal Treasury body on the basis of settlement and cash documents of payers are reflected in personal accounts of clients in accordance with the classification of incomes of budgets of the Russian Federation.

cash flow only within the limits of the free balance of funds reflected in his personal account for recording extra-budgetary funds. Accounting for transactions on the movement of funds on account 020101000 is carried out in the Journal of transactions with non-cash funds on the basis of documents attached to bank statements.

Operations on the receipt of funds are recorded in the following accounting entries:

the receipt of funds by the main manager, manager, recipient for making payments in accordance with the budget list is reflected in the debit of account 020101510 "Receipts of funds of the institution to bank accounts" and the credit of the corresponding accounts of analytical accounting of account 030404000 "Internal settlements between the main managers (managers) and recipients funds";

the receipt of funds associated with the return of budget loans is reflected in the debit of account 020101510 "Receipts of funds of the institution to bank accounts" and the credit of accounts 020701640 "Decrease in debt on budget loans, legal entities and individuals, residents of the Russian Federation", 020702640 "Decrease in debt on budget loans, other budgets of the budgetary system of the Russian Federation", 020703640 "Reduction of debt on state loans to foreign governments", 020704640 "Reduction of debt on state loans to foreign legal entities", 020705640 "Reduction of debt on state loans to international financial organizations";

the receipt of funds associated with the emergence of debt obligations is reflected in the debit of account 020101510 "Receipts of funds of the institution to bank accounts" and the credit of accounts 030101710 "Increase in debt on domestic debt obligations", 030102720 "Increase in debt on external debt obligations";

the receipt of funds in the reporting year for the restoration of expenses to pay off receivables is reflected in the debit of account 020101510 "Receipts of funds of the institution to bank accounts" and the credit of the corresponding accounts of the analytical accounting of account 040101200 "Expenses of the institution", account 020104610 "Disposal from the cash desk", the corresponding accounts analytical accounting of account 020600000 "Calculations on advance payments" 8660, 020619660, 020620660, 020621660, 020622660, 020623660, 020624660), corresponding accounts of analytical accounting of account 020900000 "Settlements for shortages" (020901660, 020902660, 020903660, 020904660, 020905660), account 021003660 "Decrease in accounts receivable for operations with cash funds of the recipient of budgetary funds", the corresponding accounts of analytical accounting of account 030300000 "Calculations on payments to budgets" (030301730, 030302730, 030303730, 030304730, 030305730, 030306730);

the receipt of funds associated with the transfer of income administered by the institution is reflected in the debit of account 020101510 "Receipts of funds of the institution to bank accounts" and the credit of the corresponding analytical accounts of account 020500000 "Settlements with debtors on income" (020501660, 020502660, 020503660, 0205046 60, 020505660 .

The budgetary institution spends money in accordance with the estimate of income and expenses.

The funds of the institution can be used for the following purposes:

• - transfer of advances in accordance with the concluded contracts for the purchase of goods (works, services);
• - transfer of funds to pay suppliers' invoices for delivered material assets (work performed, services rendered);
• - other payments made by the institution (transfer of taxes, issuance of a letter of credit, transfer under enforcement orders, etc.).

Operations for the disposal of funds from the account are made out by the following accounting entries:

transfer of funds to institutions under the jurisdiction of the chief manager (manager) is reflected in the credit of account 020101610 "Disposal of the institution's funds from bank accounts" and the debit of the corresponding analytical accounts of account 030404000 "Internal settlements between the main managers (managers) and recipients of funds";

transfer of advance payment in accordance with concluded agreements for the acquisition of material assets, performance of work, services, other payments is reflected in the credit of account 020101610 "Disposal of funds of the institution from bank accounts" and the debit of the corresponding accounts of analytical accounting of account 020600000 "Settlements on advanced payments" ( 020604660 020605660 020606660 020607660 020608660 020609660 020615660 020616660 020618660 020619660 020621660, 020622660, 020623660, 020624660);

transfer of funds in payment of invoices of suppliers for delivered material values, services rendered is reflected in the credit of account 020101610 "Disposal of funds of the institution from bank accounts" and the debit of the corresponding accounts of analytical accounting of account 030200000 "Settlements with suppliers and contractors" (030204830, 030205830, 030206830, 030207830 030208830 030209830 030210830 030211830 030212830 030213830 030214830 030215830 030216830 030217830 030218830, 030219830, 030220830, 030221830, 030222830, 030223830, 030224830);

the provision of budget loans is reflected in the credit of account 020101610 "Disposal of funds of an institution from bank accounts" and the debit of the corresponding analytical accounts of account 020700000 "Settlements with debtors on budget loans" (020701540, 020702540, 020703540, 020704540, 02070 5540);

the transfer of amounts under state and municipal guarantees, for which equivalent claims arise from the guarantor against the debtor, is reflected in the credit of account 020101610 "Disposal of the institution's funds from bank accounts" and the debit of the corresponding accounts of analytical accounting of account 020700000 "Settlements with debtors on budget loans" ( 020701540, 020702540, 020703540, 020704540, 020705540);

repayment of debt obligations is reflected in the credit of account 020101610 "Disposal of the institution's funds from bank accounts" and the debit of the corresponding analytical accounts of account 030100000 "Settlements with creditors on debt obligations" (030101810, 030102820);

other payments made by the institution are reflected in the credit of account 020101610 "Disposal of funds of the institution from bank accounts" and the debit of accounts 020106510 "Receipts to the letter of credit account", 020401550 "Receipts to the deposit account", of the corresponding accounts of analytical accounting of account 040101100 "Income of the institution" corresponding accounts of analytical accounting of account 030300000 "Settlements on payments to budgets" (030301830, 030302830, 030303830, 030304830, 030305830, 030306830), accounts 030403830 "Reduction of accounts payable on deductions from wages";

the receipt of cash in the cash desk of an institution is reflected in the credit of account 020101610 "Disposal of the institution's funds from bank accounts" and the debit of account 020104510 "Income to the cash desk";

transfer to the budget of funds received in compensation for the damage caused to the institution to a personal account, for operations with funds received from income-generating activities, opened with the body providing cash services for budget execution, or to an account for recording budget funds opened with a credit institution, reflected in the debit of the relevant accounts of analytical accounting of account 021002000 "Settlements on budget revenues with the bodies organizing the execution of budgets" (021002410, 021002420, 021002430, 021002440, 021002620, 021002130 (when refunding amounts to compensate for the shortage of funds), 040101100 "Income of the institution" and credit of account 020101610 "Disposal of funds of the institution from bank accounts".

The funds received from the provision of additional paid services are initially made to the cash desk of the institution, and only then transferred to bank accounts. At the same time, correspondence is compiled in the accounting of this institution:

Received funds for holding paid events at the cash desk of the institution;

The funds from holding paid events were transferred to the personal accounts of the institution.

Analytical accounting on account 020101000 "Funds of the institution in bank accounts" in the MBUK MTsRDK is carried out in the Multigraph card (Appendix No. 3).

Accounting for transactions on the movement of funds on the account is kept in the Journal of Bank Account Operations on the basis of documents attached to account statements.

Money in transit is money transferred to the institution, but received by it in the next month, as well as funds transferred from one bank account to another. Such amounts are taken into account on account 020103000 "Cash of the institution on the way."

Accounting for operations on the movement of funds on the account is kept in the Journal of Bank Account Operations.

Account 020104000 "Cashier" is intended to account for cash at the cash desk of an institution.

When registering and accounting for cash transactions, institutions are guided by the Procedure for Conducting Cash Transactions in the Russian Federation (approved by the decision of the Board of Directors of the Central Bank of the Russian Federation of September 22, 1993 No. 40), taking into account the following features.

Cash is accepted at the cash desk using the following documents:

• - Receipt (f. 0504510);
• - Incoming cash order (f. 0310001).

Receipts are used when cash is accepted in the prescribed manner from individuals without the use of cash registers. If this is done by persons authorized by the institution, they must daily hand over to the cashier the money received, drawn up by the Register of Delivery of Documents, with receipts (copies) attached.

If money is issued from the cash desk under the account of several persons, instead of individual Cash Outflow Orders (f. 0310002), the Statement for issuing money from the cash desk to accountable persons (f. 0504501) is used. Such statements can be drawn up separately for wages, household expenses and other needs. Each completed statement is drawn up as an expense cash warrant.

Accounting for cash transactions is carried out in the Cash Book (f. 0504514). It is used to account for cash.

Accounting for cash transactions in MBUK MTsRDK in accordance with the generally established Rules for conducting cash transactions. At the same time, receipts and disbursements of cash are documented, respectively, by incoming and outgoing cash transactions (Appendices No. 4, 5). On the basis of primary cash documents, a Cash Book is compiled (Appendix No. 6). Accounting for the relevant operations is also carried out in the Journal of operations on the account "Cashier" on the basis of cash reports.

Cash received by institutions from the bank is spent for the purposes indicated in the check.

MTsRDK submits to it a cash application for the coming quarter in one copy within the time limits established by the Federal Treasury.

Simultaneously with the application, the MBUK MTsRDK submits a completed cash check to the Federal Treasury.

An authorized employee of the Federal Treasury checks the correctness of filling out the application and the check. On the front side of the check, the seal and signatures of the persons included in the signature card of the Federal Treasury body are affixed. After that, the check is returned to the recipient of the funds.

According to this check, an authorized employee of a budgetary institution receives cash from the bank's cash desk.

Based on the procedure for obtaining cash, there is a time gap between the filing of an application and the preparation of a cash check and the direct posting of funds at the cash desk of the institution. According to Instruction No. 25n, in this case it is necessary to use account 021003000 "Settlements for cash transactions of the recipient of budgetary funds."

Account 21003000 is new.

Account 21003000 has the following accounts:

• 21003560 - increase in receivables from cash transactions of the recipient of budgetary funds;
• 21003660 - reduction of accounts receivable on operations with cash funds of the recipient of budgetary funds.

If operations to receive funds are related to the entrepreneurial activities of a budgetary institution and are carried out through a personal account for accounting for extrabudgetary funds in the federal treasury, then the accounting entries will be slightly different. First, the activity code will change. Secondly, instead of account 030405000 "Settlements on payments from the budget with the bodies organizing the execution of budgets" account 020101000 "Institutional funds in bank accounts" will be used.

Cash can be spent from the cash desk of the institution in the following ways:

• - depositing cash into the institution's bank account;
• - depositing cash by an institution that has a personal account with the body providing cash services for the execution of budgets (treasury);
• - issuance of cash under the report;
• - issuance of wages and monetary allowance;
• - issuance of wages to persons who are not on the staff of the institution, under civil law contracts;
• - issuance of deposit debt.

MBUK MTsRDK pays cash to the cash desk of the bank on the basis of the Announcement for a cash contribution.

The cash accepted by the bank is credited to the account of the Federal Treasury, and the institution is issued a receipt for the Announcement for a cash contribution.

When returning unused cash, a time gap is also formed between the return of funds to the bank and the reflection of this return on the personal account in the treasury. When reflecting this transaction, you should also use account 021003000 "Settlements on cash transactions of the recipient of budgetary funds."

MBUK MTsRDK, which, in accordance with the Federal Law of May 22, 2003 No. 54-FZ, does not use cash registers, this is reflected in the organizational and technical section of the accounting policy.

The procedure for approving forms of strict reporting forms equated to cashier's checks, as well as the procedure for their accounting, storage and destruction, is established by Decree of the Government of the Russian Federation dated March 31, 2005 No. 171.

Operations for the receipt of cash at the cash desk of the MBUK MTsRDK are made out by accounting entries:

Debit 120104510 "Receipts at the cash desk"

Loan 220503660 "Reduction of accounts receivable on income from market sales of finished products, works, services"

Received funds for conducting paid classes at the cash desk of the institution;

Debit 120104510 "Receipts at the cash desk"

Credit 130405000 "Settlements on payments from the budget with the bodies organizing the execution of budgets" (130405211, 130405212, 130405213, 130405221, 130405223, 130405225)

Debit 120104510 "Receipts at the cash desk"

Credit 120900000 "Calculations for shortages" (120901660, 120902660, 120903660, 120904660, 12905660)

Received cash on account of shortages;

Debit 120104510 "Receipts at the cash desk"

Credit 120800000 "Settlements with accountable persons" 120815660, 120816660, 120817660, 120818660, 120819660, 120820660, 120822660, 120823660, 120824660)

Received cash from the accountable person.

Operations for the disposal of cash from the cash desk of the MBUK MTsRDK are made out by the following accounting entries:

Debit 220101510 "Receipts of funds of the institution to bank accounts"

Loan 120104610 "Disposal from the cash desk"

The funds from the paid services were transferred to the personal accounts of the institution.

Debit 120800000 "Settlements with accountable persons" 120815660, 120816660, 120817660, 120818660, 120819660, 120820660, 120822660, 120823660, 120824660)

Loan 120104610 "Disposal from the cash desk".

Monetary documents - paid coupons for gasoline, food, etc., received notices for postal orders, postage stamps and state duty stamps, etc. - take into account on account 020105000 "Money documents". Store cash documents at the cash desk of the institution.

Receipt at the cash desk and issuance of such documents from the cash desk is made out by cash receipts and debit orders. They are registered in the Journal of registration of incoming and outgoing cash documents (f. 0310003) separately from cash transactions.

Analytical accounting of monetary documents is carried out according to their types in the Card of Accounting for Funds and Settlements. Accounting for transactions with monetary documents is kept in the Journal for other transactions.

The receipt of monetary documents at the cash desk is made out by accounting entries on the debit of account 020105510 "Receipts of monetary documents" and on the credit of the corresponding accounts of the analytical accounting of account 030200000 "Settlements with suppliers and contractors" (030203730, 030204730, 030205730, 030209730, 0302157 30, 030216730, 030217730, 030218730, 030222730 ).

The issuance of monetary documents from the cash desk is reflected in the debit of the corresponding analytical accounts of account 020800000 "Settlements with accountable persons" 818560, 020822560) and the credit of account 020105610 "Disposal of monetary documents".

Federal Agency for Education

Ulyanovsk State Technical University

GRADUATE WORK

Topic: Cash accounting

in a budget organization

(on the example of the UPF in the Ulyanovsk region)

Student Savicheva Marina Konstantinovna _____________________

(signature)

Head Romanova Irina Borisovna ______________________

( signature)

Reviewer Kamalova Ravilya Fatklislamovna _______________________

(signature)

Admit to the protection of the SAC

Head of department

____________________

(FULL NAME.)

"____" ___________2006

Ulyanovsk 2006

Introduction
Chapter 1 Theoretical Foundations of Accounting and Control of Cash
1.2 The main forms of cash and non-cash payments in budgetary organizations
1.3 Goals and objectives of accounting and control of funds in the organization
Chapter 2 Organization of cash accounting in budgetary organizations
2.1 Accounting for cash transactions
2.2 Accounting for transactions on the current account
2.3 Accounting for settlements with accountable persons
Chapter 3 Audit and audit of funds in budgetary organizations
3.1 Types and forms of control in organizations
3.2 Planning and implementation of audits and audits
3.3 Registration of the results of the audit and audit
Conclusion
List of sources used
Applications

Introduction

At the present stage of development of a market economy, funds perform the function of a general exchange, allowing enterprises and organizations to pay wages to staff, settle accounts with counterparties, make payments to the budget and perform other business operations.

In the context of budget financing cuts, the role of accounting and control in providing financial resources to budgetary organizations is growing, and the problem of their rational use is exacerbated.

The main goal of the thesis is to study the accounting system of a budgetary organization and cash control. Based on the goal, the following tasks were set and solved:

The procedure for documenting cash transactions, transactions on the current account, settlements with accountable persons was studied;

The theory and methodology of accounting, revision and audit of funds of a budgetary enterprise have been studied;

Analyzed the results of the inventory of funds and settlements;

The subject of the study is the organizational and economic relations associated with the documentation and accounting of cash transactions of a budgetary organization.

The object of the study is the Pension Fund Administration (government institution) of the Russian Federation. The Department spends public funds, strictly observing the intended purpose in accordance with the approved estimates, financial and budgetary discipline and maximum savings in material values ​​and money.

Accounting in the Department is ensured by systematic monitoring of the execution of cost estimates, the state of settlements with enterprises, organizations, institutions and individuals, the safety of funds and material values. The organization of cash accounting plays an important role in the overall accounting system and ensures the legality and efficiency of cash circulation in the enterprise.

The paper presents an analysis of the system of budgetary accounting in its unity, the structure of the procedure for compiling financial statements, sets out the rules for applying the Chart of Accounts, the execution of cost estimates. Describes the analytical and synthetic accounting of cash and settlements, special-purpose funds. The types, purpose, composition of financial statements and the principles of its preparation are characterized.

All sections of the thesis contain specific materials on accounting, as well as lists of basic accounting entries. A list of normative documents is attached.

The theoretical and methodological basis of the study was the study of the works of domestic and foreign scientists on the problems of organizing cash accounting, regulations of state bodies.

The information base is formed on the basis of annual reports, primary documents, consolidated registers of the Pension Fund of the Russian Federation for 2005.

The following methods were used in the process of research: dialectical, monographic, deductive, abstract-logical, economic-statistical, comparative analysis, inductive, method of comparing homogeneous facts, analysis, synthesis.

Chapter 1 Theoretical Foundations of Accounting and Control

Money

1.1 Cash as an economic category

Money is a commodity that acts as a universal equivalent, reflecting the value of all other commodities.

The issue of paper and credit money turned out to be monopolized by the state in modern conditions. The central bank, owned by the state, sometimes tries to compensate for the lack of money savings by increasing the money supply, issuing excess tokens of value. Money supply is a set of cash and non-cash purchasing and payment means that ensure the circulation of goods and services in the national economy, which is owned by private individuals, institutional owners and the state.

MONEY SUPPLY

non-cash cash cash

Means Means

check credit paper change

deposits cards money coin

electronic precious

money metals, ingots

Figure 1 - Types of money supply

The share of paper money in the money supply is very low (less than 25%), and the bulk of transactions between entrepreneurs and organizations are made in a developed market economy through the use of bank accounts. As a result, the era of bank money, checks, credit cards, "electronic money" has come, which, through computer operations, can be used to transfer from one account to another. These settlement tools allow you to manage cash deposits, i.e. non-cash money. Non-cash settlements - settlements carried out between individuals and legal entities without the use of cash by transferring funds through a bank from the payer's current account to the recipient's account.

Thus, we have considered the main economic categories within the framework of the subject of research, and have given a definition of the essence of funds. Let us briefly summarize the results of the study and consider aspects of the legal regulation of the monetary system in the Russian Federation.

So, we have found that money, through its unique properties, can solve many organizational and economic problems at the level of the country and an individual enterprise.

The role of money is primarily manifested in the results of the participation of money in setting the price of a commodity. The price of a product is affected by the supply-demand ratio and competition, which makes it possible to reduce the price of the product. However, lower costs may be allowed by producers with lower costs. In contrast, producers with higher cost levels are forced to either achieve cost reductions or reduce or cease production of such goods. The pricing mechanism is aimed, therefore, at increasing the efficiency of production, at reducing the level of costs.

Money is of great importance in the process of money circulation, when it performs the function of a medium of circulation or a means of payment. When paying for acquired values ​​or services rendered, the buyer controls the price level and the quality of goods and services, which forces manufacturers to reduce prices and improve the quality of their products. As a result, this is aimed at increasing the efficiency of production.

Money plays an important role in the economic activity of enterprises, the functioning of state bodies, in strengthening the interest of people in the development and improvement of production efficiency, and the economical use of resources. With the help of money, it is possible to determine not only the total cost of production of each type of product and their total volume, but also the results of production through the price of individual types of products, their entire volume, the amount of profit received.

At the level of an individual enterprise, funds belong to the most important section of assets - highly liquid working capital. They allow to ensure the relationship between enterprises and individuals both in Russia and abroad regarding the acquisition and sale of goods, works and services and to ensure profit. Cash is the main source for settlements with counterparties, the personnel of the enterprise.

A special role is played by cash, which act as a source of replenishment of working capital through accountable persons, during the period of arrest of the organization's accounts at the request of the fiscal authorities.

Thus, we consider cash as an important economic category. In this regard, of particular interest for the study is the regulatory regulation of cash in Russia and abroad, presented in the next part of the work.

An important link in the financial system are extra-budgetary funds of the state. This is a set of financial resources that are at the disposal of central or local authorities with a designated purpose. The order of their formation and use is regulated by financial law.

Extra-budgetary funds are one of the methods of redistribution of the national income of the state in favor of certain social groups of the population. The state mobilizes a part of the income of the population into funds to finance its activities. The funds socialized by extrabudgetary funds are used for the process of reproduction. Extra-budgetary funds solve two important tasks: providing additional funds to priority areas of the economy and expanding social services for the population.

Initially, off-budget funds appeared in the form of special funds and special accounts long before the emergence of the budget. With the expansion of its activities, the state power needed more and more new expenses, requiring more and more funds to cover itself. These funds were concentrated in special funds intended for special purposes. Such funds were, as a rule, temporary. With the implementation of the planned measures by the state, they ended their existence. In this regard, the number of funds was constantly changing, but in general, there was a tendency to increase the number and volume of funds. With the strengthening of the centralized state, the period of unification of special funds begins. Based on the merger of various funds, the state budget was created.

The transition to the market changed the content of the economic mechanism in the country, the organizational structures of its individual parts, including the modernization of the financial system. The transformation of the Russian economy from an administrative-command system into a market one led in practice to decentralization and a weakening of the role of the state, a manifestation of which was the reform of the state financing system. One after another, extra-budgetary funds arose and separated from the budgetary system, some of which were again consolidated into budgets in the form of target funds.

The previously existing economic system accumulated practically all financial resources of the state in the State budget. A high degree of concentration and centralization of finance had its advantages, the main of which was the possibility of mobilizing significant financial resources to solve global national problems within certain territories, spheres, industries or inter-sectoral complexes. However, the disadvantage of such centralization of financial resources was their ineffective use on the scale of the entire economic system and individual objects of financing.

On the historical transition from one economic system to another, Russia was struck by a multitude of crisis phenomena that mutually condition each other. The economic and financial crises led to a sharp decline in the standard of living of the vast majority of the population, unemployment. In combination with the lethargy of the state authorities in the country, such phenomena as the non-payment of wages, pensions and other social benefits for many months were observed, which continues to this day.

Under these conditions, on the one hand, there is a need for the concentration of limited financial resources at the state level in order to meet the most urgent social general economic needs. On the other hand, in the context of the financial crisis, which caused a shortage of financial resources, the central government needs to rank social needs in order of importance and to meet the most urgent of them to form entire monetary funds, thereby protecting these needs from significant underfunding. This measure is similar to the allocation of protected items in the budget.

Off-budget funds of the Russian Federation were created in accordance with the laws of the RSFSR "On the Fundamentals of the Budget Structure and Budget Process in the RSFSR" of October 10, 1991, "On Local Self-Government in the RSFSR" of June 6, 1991; “On the Fundamentals of the Budget Structure and Budget Process in the RSFSR” dated October 17, 1991. The Laws of the Russian Federation “On the Fundamentals of Budget Rights and Rights to Form and Use Extra-Budget Funds, Representative and Executive Bodies of State Power, Republics within the Russian Federation, Autonomous Region, Autonomous districts, territories, regions, cities of Moscow and St. Federation” dated September 23, 1997.

The decision on the formation of state non-budgetary funds is made by the Federal Assembly of the Russian Federation, as well as the representative bodies of the constituent entities of the Federation and local self-government. The composition of state non-budgetary funds The Budget Code of the Russian Federation interprets the address restrictively, as funds of funds generated outside the budgets and intended for the implementation of the constitutional rights of citizens to pensions, social insurance, social security in case of unemployment, health protection and medical care. Article 144 of the Budget Code of the Russian Federation includes only the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, despite the fact that a number of other funds are formed by federal authorities, are managed by them and have budget funds as part of their income.

Such extra-budgetary funds are located especially in the state, but are autonomous, they have a strictly designated purpose and are created for specific programs of national, regional or local significance, for the implementation of which budgetary funds are not enough and additional financial resources are needed, mobilized both in the region and outside of it.

State non-budgetary funds are created on the basis of the relevant acts of the highest authorities, which regulate their activities, indicating the sources of formation, determine the procedure and direction for the use of monetary funds.

Extra-budgetary social funds, being an integral part of the financial system of the Russian Federation, have a number of features:

Draft budgets of state off-budget funds are submitted simultaneously with the draft of the relevant budgets for the next financial year;

The budgets of state off-budget funds are considered and approved in the form of federal laws simultaneously with the adoption of the federal law on the federal budget for the next financial year;

Extrabudgetary funds have a strict target orientation; their spending can be carried out exclusively for the purposes determined by the legislation of the Russian Federation, in accordance with the budgets of funds approved by federal laws or laws of the constituent entities of the Russian Federation;

Incomes of state non-budgetary funds are formed at the expense of mandatory deductions, as well as voluntary contributions from individuals and legal entities;

Insurance contributions to funds and the relationships arising from their payment are of a tax nature. Contribution rates are set by the state and are mandatory;

Monetary resources are state-owned; they are not included in the composition of budgets, as well as other funds and are not subject to withdrawal for any purposes not expressly provided for by law;

Spending of funds from off-budget funds is carried out by order of the Government or a specially authorized body (fund board).

State non-budgetary social funds of the Russian Federation accumulate funds for the implementation of the most important guarantees of state pensions, the provision of free medical care and social support in case of disability, during maternity leave, sanatorium services, etc.

The funds of the state off-budget social funds are state-owned. Their main source is mandatory payments. The obligatory nature of payments to state off-budget funds, the legislative establishment of tariffs and categories of payers lead to the fact that these payments are identified with taxes.

1.2 The main forms of cash and non-cash payments in budgetary organizations

Branches of the Pension Fund of the Russian Federation in the regions are created by the Resolution of the Board of the Pension Fund of the Russian Federation for the implementation of state financial management of pension provision.

Branches are legal entities, have federal property in operational management, an independent balance sheet, current and other bank accounts, can acquire and exercise property and non-property rights, bear obligations, be a plaintiff and defendant in court.

Branches of the Pension Fund of the Russian Federation have a seal with the image of the State Emblem of the Russian Federation and their name, as well as letterheads, stamps.

In their activities, the Branches of the Pension Fund of the Russian Federation are guided by the Constitution of the Russian Federation, the current legislation of the Russian Federation, the regulatory legal acts of the Russian Federation, decisions of the Board of the Pension Fund of the Russian Federation and the Executive Directorate of the Pension Fund of Russia, these Regulations.

Branches of the Pension Fund of the Russian Federation carry out their activities in accordance with the legislation of the Russian Federation and the Regulations on the Pension Fund of the Russian Federation, approved by the Decree of the Supreme Council of the Russian Federation dated December 27, 1991 No. 2122-1. The PFR budget is annually approved by the federal law on the PFR budget.

The main documents that currently regulate cash circulation in the Russian Federation are the Regulation on the rules for organizing cash circulation in the Russian Federation dated January 05, 1998 No. 14-P (hereinafter referred to as the Rules) and the Procedure for conducting cash transactions in the Russian Federation, approved by the Central Bank RF dated September 22, 1993 No. 40 (hereinafter referred to as the Procedure). Note that the Regulations and the Procedure are mandatory for organizations, enterprises and institutions on the territory of the Russian Federation.

To make cash payments, each organization must have a cash desk. Cash desks of enterprises can keep cash within the limits set by the banking institutions servicing them in agreement with the heads of these enterprises.

The limit of the balance of cash in the cash register is set annually by banking institutions for all enterprises, regardless of the organizational and legal form and field of activity, that have a cash desk and carry out cash settlements.

All cash transactions carried out by organizations must be documented in primary documents. Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results” provides for unified forms for accounting for cash transactions.

It has been established that on the basis of the letter of the Central Bank of the Russian Federation dated May 16, 2003 No. 23 “Generalization of the practice of applying Bank of Russia regulations on issues of currency regulation” in order to account for transactions in cash foreign currency carried out through the organization’s cash desk when settling with business travelers, an organization can record transactions for the issuance and acceptance of cash foreign currency received from a bank account to pay for travel expenses.

In accordance with the Regulation of the Central Bank of the Russian Federation of June 25, 1997 No. 62 "On the procedure for the purchase and issuance of foreign currency for payment of travel expenses", this letter is applied taking into account the features established by the Instruction of the Central Bank of the Russian Federation of October 20, 1998 No. 383-U "On the procedure for making legal persons - residents of transactions of purchase and resale of foreign currency in the domestic market of the Russian Federation", by analogy with the procedure for accounting for ruble cash transactions in the cash book. At the same time, accounting of cash transactions with foreign currency in cash should be carried out in a separate cash book.

Thus, we have considered the normative regulation of the cash flow of enterprises and organizations on the basis of resolutions, letters and other administrative documents of the Central Bank, the State Statistics Committee of the Russian Federation.

It has been established that the regulation of cash is associated primarily with the need to ensure the economic security of the state, the desire to limit the practice of using cash in the shadow economy of the Russian Federation.

At this stage of the study, an analysis of a large number of regulations was carried out. However, these documents regulate only general issues of the subject of research. For this reason, it is necessary to study the regulatory documents governing the procedure for accounting and cash control, to determine the goals and objectives facing the relevant departments of the enterprise.

The funds received on the settlement accounts of the Office of the Pension Fund of the Russian Federation in the Ulyanovsk region are federal property, are not included in the budgets, other funds and are not subject to withdrawal.

In accordance with the current legislation, Branches keep temporarily free funds (except for cash on hand within the established limit) in the bank.

A current account must be opened by a bank at the place of registration of the institution, budget funds for the maintenance of the institution are accumulated on this account.

The relationship between the Branches and the bank is formalized by a current account agreement. Under this agreement, the bank undertakes to open a current account and other accounts, credit the amounts received by the client to them and, on behalf of the client, write off the corresponding management amounts for crediting them to the accounts of creditors, accept cash from the client and issue him, etc. The first current account serves to ensure financing the payment of state pensions and planned indicators for the collection of insurance premiums, and the second current account is used to finance the UPF RF for the implementation of income and expenditure estimates.

The receipt of funds from the budget is recorded on the current account in the accounting department of the Branches and reflected in the active sub-account 201.01 "Settlement account" in debit and credited to account 304.04 "Internal settlements between the main manager and recipient of budget funds".

The credit of this sub-account reflects operations related to various payments, issuance and transfer of funds, in correspondence with the debit of accounts 201.04 "Cashier", 302.00 "Settlements with suppliers and contractor", 303.02 "Settlements with the Social Insurance Fund of the Russian Federation", "Settlements with Compulsory Medical Insurance Fund of the Russian Federation”, “Settlements with the Pension Fund of the Russian Federation”. From the account, funds are carried out by payment and other settlement documents drawn up in accordance with the requirements of this Regulation, within the limits of funds available on the account. Accounting for transactions on the movement on the current account is kept in the accumulative statement to the journal of operations No. 2. Upon completion, the results are transferred to the Journal - Home book. Branches have the right to transfer advances to other organizations under contracts. The contracts should contain a clause on payment at the beginning of an advance of 30%, and after the services rendered, payment in full of the remaining part of 70%. All advance payments are reflected in the debit of sub-account 302.00 credit 201.01.

Branches carry out all settlements with suppliers for goods received and services rendered, as a rule, in a cashless manner according to settlement documents through banking institutions. The Central Bank has set the maximum amount of cash settlements between legal entities at 10,000 rubles.

Forms of payment are determined in the agreements of the parties in accordance with the Legislation of the Russian Federation. Employees of the accounting department must accurately and timely take into account and strictly control all settlement operations, take measures to speed up settlements, and prevent violations of settlement discipline. It is important to correctly and promptly draw up settlement documents, timely submit them to the bank for settlements, monitor the completeness and timeliness of payments.

A payment order is considered a payment document - this is an order from the payer to the bank to write off a certain amount from the account to the recipient's account to pay off their obligations. Also, payment requests - orders from the supplier to the buyer to pay on the basis of settlement documents sent to the bank serving the payer, the cost of the services provided under the contract or work performed. It is accepted if the payer has not refused to pay, "Acceptance", which means the payer's consent to pay settlement documents for commodity and material assets and services. All settlement transactions are governed by the regulations of the Bank of Russia, which determine the procedure for the exchange of electronic documents using information security tools. There is an information protection department in the Branches, whose responsibility is to control the incoming information and the outgoing information; all of it is checked by Anti-Virus.

The departments prepared settlement documents on paper - these were mainly payment orders, which were printed automatically in black font. Signatures on settlement documents were affixed with a pen with paste or black, blue or purple ink. When compiling the document, special attention was paid to the fact that the seal impression and the stamp impression on the settlement documents were always clear, all the words on the seal were well read. Also, attention was paid to filling in the details, to the purpose of the payment, in which the account was necessarily indicated, or the agreement being the basis for transferring the amount of money from the account to the beneficiary's account, the order of payment was indicated in accordance with the rules approved by the Bank's resolution, for example, taxes - 3rd priority, payments for services - 6 priority. Withdrawal of funds from current accounts took place within 3 days. It was necessary for the courier to take the payment documents and only the next day in the Bank statement it would be possible to see whether the funds were debited from the account, but this does not mean that the money is already in the recipient's account. They still went a long way to get to the recipient's account, the money from the Buck goes to the Sberbank account, and only after that, on the 3rd day, is credited to the recipient's account. Settlement documents were accepted and accepted by the bank for execution, regardless of their amount. If the bank detects violations when filling out payment documents, in accordance with the established requirements of the accounting rules and this part of the Regulations, they will be returned and payment for them will not be made. Orders are valid for ten days from the date of issue (the day of issue is not taken into account). Financing PFR produces in a timely manner. The Department of the Pension Fund of the Russian Federation does not make settlements through the file cabinet of an off-balance account, in this case, payments are not delayed. The Bank writes off funds for the delivered goods, performed works, rendered services within the established period.

To date, in the branches of the PF RF fund, settlements are made with counterparties using the “Bank-Client” software. This program was originally compiled by the Bank's programmers. Specific people have access to work with the bank, according to the instructions, all the necessary conditions for using the secret keys of this program are provided. All this helps to quickly and efficiently cope with the tasks of financing pensions and all current payments. The terms for writing off funds from the settlement account to the recipient's settlement accounts are being reduced, today it is only 1 day. Reduced workflow, less transfer costs. The branches themselves control the bank statement, to which all primary documents for payment are attached, calculate expenses based on the balances on the current account. However, the courier still receives an extract from the Bank to confirm the balance. The same requirements remained for the execution of payment documents, despite the fact that they are sent electronically. "Bank - client" innovation is very convenient, modern and economical in all respects.

1.3 Goals and objectives of accounting and control of funds in the organization

The main requirements for accounting are reflected in a number of regulations. For example, part of the provisions of the federal law "On Accounting" can be attributed to cash flow accounting.

Thus, the accounting of property, liabilities and business operations of organizations is carried out in the currency of the Russian Federation - in rubles.

The Organization maintains accounting records of property, liabilities and business transactions by double entry on interrelated accounting accounts included in the working chart of accounting accounts.

Analytical accounting data must correspond to the turnover and balances of synthetic accounting accounts.

Article 9, Chapter II of the federal law on accounting specifically describes the requirements for the execution of primary accounting documents.

In order to reflect in the accounting of business transactions related to the movement of cash, in accordance with the order of the Ministry of Finance dated October 31, 2000, No. 94n, account 201.00 "Cashier" was opened. The account is designed to summarize information on the availability and movement of funds at the cash desks of the organization.

To account 201.00 "Cashier" sub-accounts can be opened:

201.04 "Cash desk of the organization",

201.05 "Money documents", etc.

Clause 9 of Part II of the regulation on accounting and financial reporting in the Russian Federation states that organizations keep accounting records of property, liabilities and business transactions (facts of economic activity) by double entry on interrelated accounting accounts included in the working chart of accounts accounting.

Thus, we have studied the theory and methodology of accounting and cash control. It has been established that money plays a crucial role in the economic activity of an enterprise and allows it to be included in the general process of exchanging goods and services. The state, in turn, seeks to strictly regulate this area of ​​economic relations, and for this it has objective reasons.

Accounting for funds is fully described in legislative acts. There are unified forms of primary documentation, analytical and synthetic registers. A special balance account is provided for accounting for cash transactions, and the inventory procedure is described. Noteworthy is the independent confirmation of the legality of business operations based on audit.

At the same time, in order to study how these norms are implemented in practice, it is necessary to study the experience of organizing accounting in a particular enterprise, which will be done in the next chapter.

Features of the Department's reporting is a system of indicators that characterize the conditions and results of work for a certain period. Reporting is the final stage of the accounting process. It is compiled according to accounting, statistical and operational accounting. This allows you to include in the content of the reporting not only cost, but also natural indicators for assessing and summarizing both quantitative and qualitative characteristics.

In international accounting standards, four stages are identified in a single accounting process: documenting business transactions, bringing together individual accounting data based on synthetic and analytical accounting accounts; formation of reporting forms for the analysis of the organization's activities.

The financial statements reflect on an accrual basis the property and financial position of the institution, the results of economic activity for the reporting period. Institutions and organizations, as well as centralized accounting departments that serve non-production institutions that are on the republican budget of the Russian Federation, budgetary national-state and administrative-territorial entities of the Russian Federation prepare annual, quarterly and monthly accounting reports on the execution of cost estimates.

When compiling and submitting financial statements, the Department is guided by Federal Law No. 129-FZ of November 21, 1996 "On Accounting" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1996, No. 48, Art. 5369), accounting regulations "Accounting Statements of an Organization" PBU 4/99 and other accounting provisions. Chart of accounts for accounting in budgetary organizations, instructions for its application approved by the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n (according to the conclusion of the Ministry of Justice of the Russian Federation of November 9, 2000 N 9558-YUD, this Order does not need state registration ).

When reflecting data in the financial statements, it should be borne in mind that if, in accordance with the regulatory documents on accounting, the indicator must be subtracted from the relevant indicators (data) when calculating the relevant data (interim, final, etc.) or has a negative value, then in the accounting reporting, this indicator is shown in parentheses (operating expenses, cash flow, disposal of fixed assets, etc.).

The reporting year for all enterprises, institutions and organizations is the period from January 1 to December 31 inclusive. Annual reports are drawn up as of January 1, quarterly reports - on July 1 and October 1, monthly reports - on the first day of the month following the reporting month. The first reporting year for newly created institutions is the period from the date of state registration, i.e. acquisition of the rights of a legal entity, until December 31 inclusive, and for enterprises established after October 1 - until December 31 of the next year inclusive.

The rules for compiling and submitting reports are regulated by the Regulations on Accounting and Accounting in the Russian Federation dated July 29, 1998 No. 34n; Regulation on accounting "Accounting statements of organizations" (PBU No. 4/96), approved by Order of the Ministry of Finance of the Russian Federation dated February 8, 1996 No. 10, as well as a letter from the Ministry of Finance of the Russian Federation "On the procedure for compiling annual, quarterly and monthly financial statements institutions and organizations that are on the budget "of February 15, 1993 No. 12 (as amended on August 3, 1993, July 25, 1994, June 27, 1995, August 26, 1997)

Sample forms of annual, quarterly and monthly reports for the Office and their contents are established by the Ministry of Finance of the Russian Federation, and are filled in in strict accordance with the indicators provided for in them. Annual, quarterly and monthly reports can be submitted in the form of automated forms.

Estimated indicators of the forms of annual, quarterly and monthly reports must comply with the approved cost estimates, income and expenditure estimates, taking into account the changes made in the reporting period, drawn up in the manner established by the Ministry of Finance of the Russian Federation.

The Department's annual report includes the following forms:

0503130 "Balance of execution of the budget of the main manager, recipient of budget funds";

0503125 "Help on internal calculations";

0503126 "Information on the balances of funds in bank accounts of recipients of budget funds";

0503121 "Statement of financial performance"

0503127 "Report on the execution of the budget of the main manager, recipient, recipient of budget funds";

0503169 "Information on receivables and payables";

0503130 "Reference to the balance sheet" on the conclusion of accounts for budgetary accounting of the reporting financial year;

050168 "Information on the movement of non-financial assets";

0503174 "Information on the financial result of the institution";

0503176 "Information about shortages and theft of funds."

The financial statements of the Department include performance indicators not only of itself, but also of structural divisions.

The Department provides monthly, quarterly and annual financial statements of its parent organization to the Regional Pension Fund of the Ulyanovsk city, on time.

Accounting statements containing indicators classified as state secrets under the current legislation are submitted taking into account the requirements of this legislation.

The chief accountant submits summary, quarterly, annual financial statements on the execution of estimates of income and expenses of institutions, within the established time limits. Consolidated financial statements are signed by the head and chief accountant.

The responsibility of the persons who signed the consolidated financial statements is determined in accordance with the current legislation. In the Department, accounting is automated and, in accordance with this, accounting is based on a single interconnected, technological process for processing documentation for all sections of accounting with the preparation of a balance sheet in accordance with the Chart of Accounts provided for by this Instruction, and standard design solutions for integrated automation of accounting. Thus, the data of synthetic and analytical accounting are formed in the databases of the software package used and are monthly displayed on paper - output forms of documents (memorial orders, cards, statements, general ledger, report, etc.). At the same time, the content of indicators in the output forms of documents must comply with the requirements provided for by this Instruction for accounting registers.

If errors are found in the financial statements, it is necessary to make corrections in the relevant databases and obtain output forms, taking into account the correction of errors. Without paperwork confirming any corrections, new data is not entered into the forms.

The explanatory note should provide a brief description of the organization's activities (ordinary activities; current, investment and financial activities), the main performance indicators and factors that influenced the financial results of the organization's activities in the reporting year, as well as decisions based on the results of consideration of the annual financial statements, i.e. e. relevant information useful for obtaining a more complete and objective picture of the financial position of the organization, the financial performance of the organization for the reporting period and changes in its financial position.

When presenting in the explanatory note the main performance indicators characterizing qualitative changes in the property and financial situation, their reasons, if necessary, the accepted procedure for calculating analytical indicators should be indicated.

When characterizing solvency, attention should be paid to such indicators as the availability of funds in bank accounts, at the cash desk of the organization.

Accounting is important for the proper organization of money circulation, in the efficient use of financial resources. Skillful distribution of funds in itself can bring additional income to the organization. Therefore, you need to constantly think about the rational investment of temporarily free cash.

The organization of accounting in the State Institution - the Office of the Pension Fund of the Russian Federation in the Ulyanovsk region is carried out in accordance with the fundamental regulatory documents for accounting, these are:

Budget Code of the Russian Federation dated 12.08.98;

Federal Law of the Russian Federation dated November 21, 1996 No. 129 - FZ “On Accounting”;

Regulations on the Pension Fund of the Russian Federation dated December 27, 1991, 2122-1;

Instructions on Accounting in Budgetary Organizations” approved by the Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107 n.

Regulation on accounting and financial reporting in the Russian Federation dated July 27, 1998, 34 n.

Regulations on documents and workflow in accounting, approved by the USSR Ministry of Finance dated July 29, 1983, 105;

Guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of the Russian Federation of 13.06.95, 49;

Instructions on Accounting and Reporting on the Execution of the PFR Budget, approved by Resolution of the PFR Board dated 01/30/95 18, coordination with the Ministry of Finance of the Russian Federation;

The procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Bank of Russia dated March 22, 1993 40;

Regulations on the department for accounting for the receipt and expenditure of funds from the regional branch of the Pension Fund of the Russian Federation, approved by the Resolution of the Board of the Pension Fund of the Russian Federation on January 15, 1992 11;

Other current instructive and methodological materials of the Pension Fund of the Russian Federation.

This Instruction establishes a unified accounting procedure in budgetary institutions. The instructions apply the following concepts:

A budgetary institution is an organization created by the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments for the implementation of managerial, socio-cultural, scientific-technical and other functions of a non-commercial nature, the position of which is financed from the relevant budget or the budget of the state non-budgetary fund on the basis of estimates of income and expenses;

The main manager of budget funds (hereinafter referred to as the main manager) is a state authority of the Russian Federation, a state authority of a constituent entity of the Russian Federation, a local government body or other direct recipient of budget funds determined by the relevant law (legal act) on the budget for the next financial year and having the right to distribute appropriations in the areas established by this law (legal act), according to the managers and recipients of budget funds under its jurisdiction;

Limit of budgetary obligations - the maximum amount of the recipient's rights to accept monetary obligations paid from the funds of the relevant budget;

Acceptance of monetary obligations at the expense of budget funds - the conclusion by the recipient of contracts (agreements, acts) for the performance (of services) with the performers of work (services) within the limits of budget obligations;

The amount of financing of expenses - the amount of the recipient's rights to pay the monetary and other obligations assumed in the established manner at the expense of the budget, within which the bodies executing budgets carry out cash expenses on behalf of the recipient;

Cash expenditure - an operation to write off funds from the account of a treasury body or in a credit institution in payment for obligations accepted in the prescribed manner by the recipient, payable at the expense of the relevant budget;

Personal account - a register of analytical accounting of the treasury body, designed to reflect in the accounting limits of budget obligations, accepted monetary obligations, amounts of financing and cash expenditures that implement the budget by the main managers, managers and recipients;

Institutions carry out accounting for the execution of estimates of income and expenses for budgetary funds and funds received from extrabudgetary sources, in accordance with the Federal Law "On Accounting" (Collected Legislation of the Russian Federation, 1996 No. 48, Art. 5369; 1998, No. 30, Art. . 3619) and this Instruction.

The procedure for conducting accounting in institutions, established by this Instruction, provides for:

· the chart of accounts of accounting in establishments;

journal form of accounting;

· method of using sub-accounts of the Chart of Accounts to reflect operations for the execution of estimates of income and expenses of both budget funds and funds received from extra-budgetary sources;

Forms of primary accounting documents and accounting registers;

· methods of valuation of assets and liabilities;

Correspondence of subaccounts on the main accounting operations;

other issues of accounting organization.

The management of the Department is carried out by the head, who is appointed to the position by the Board of the PFR in agreement with the administration of the Ulyanovsk region.

The Treasury Department is a structural subdivision of the regional Department of the Pension Fund of the Russian Federation and is directly subordinate to the head of the Main Directorate - UPF RF in the Ulyanovsk region.

The department in its work is guided by the Constitution of the Russian Federation, federal laws, the legislation of the Russian Federation on accounting, regulations of the Ministry of Finance of the Russian Federation and bodies that are granted the right to regulate accounting by federal laws, the Regulations on the Pension Fund of the Russian Federation, resolutions of the Board of the PFR and the Executive Directorate of the PFR , rules, instructions and regulations developed by the Pension Fund of the Russian Federation, orders and instructions of the head of the Department, as well as this Regulation.

The Treasury Department consists of the following groups:

Financial Group;

Accounting group for the execution of estimates of income and expenses of the Office;

Group for the set of financial statements on the costs of paying pensions and estimates of income and expenses for the maintenance of the PFR bodies;

Group of forecasting cash receipts.

The Department is headed by the Chief Accountant - Head of the Treasury Department, who is appointed and dismissed by the Chairman of the Board of the Pension Fund of the Russian Federation.

The work of the Treasury Department is built in accordance with the quarterly work plan and the Regulation on the Treasury Department, approved by the Head of the Department.

Job descriptions for specialists of the treasury department are compiled by the chief accountant in accordance with the methodological recommendations of the Methodological Council of the regional departments for accounting for the receipt and expenditure of funds, set out in a letter from the PFR dated 10/20/1997. No. EB - 03 - 11 / 7470-IN.

The chief accountant, as documents are received from the FIU, conducts classes with accounting employees to study instructive and regulatory documents.

In order to timely study changes in legislative documents, employees of the Treasury Department in their practical work use the Consultant Plus program, information from the journals Accounting in Budgetary and Commercial Organizations, Glavbukh, and the newspaper Economics and Life.

Chapter 2 Organization of cash accounting in budgetary organizations

2.1 Accounting for cash transactions

In accordance with the Law of the Russian Federation of September 25, 1992 N 3537-1 "On the monetary system of the Russian Federation" (Article 15), the Board of Directors of the Bank of Russia by decision of September 22, 1993 N 40 approved the "Procedure for conducting cash transactions in the Russian Federation" .

By order of the head of the Pension Fund Department in the Ulyanovsk region dated July 05, 2000 No. 37, the Regulations on the accounting policy of the Pension Fund of the Russian Federation in the Ulyanovsk region were approved. The paragraph "General Regulations" establishes the basis for the formation and disclosure of the accounting policy of the Office of the Pension Fund of the Russian Federation in the Ulyanovsk region, the Office was formed to carry out state management of the finances of pension provision in the Ulyanovsk region.

As previously mentioned in paragraph 1.1.2, the Department is an independent legal entity that operates in accordance with the legislation of the Russian Federation and the Regulations on the Pension Fund of the Russian Federation, approved by the decision of the Supreme Council of the Russian Federation, approved by the decision of the Supreme Council of the Russian Federation of December 27 1991 2122-1, Budget Code of the Russian Federation dated 08/12/1998. In its activities, the GU - UPF RF in the Ulyanovsk region, is subordinate to the Regional Pension Fund of the Russian Federation in Ulyanovsk. The Department provides targeted spending and accumulation of insurance premiums, as well as financing of expenses for the payment of state pensions and benefits, for financing and material and technical support of the current activities of the Department, for other activities related to the activities of the Department.

Accounting in the GU - UPF RF in the Ulyanovsk region is carried out according to the journal form of accounting in accordance with the Instructions. The primary accounting documents checked and accepted for accounting are systematized by the dates of the transactions (in chronological order) and are issued in separate journals for transactions at the expense of budgetary funds received from extrabudgetary sources, which are assigned the following permanent numbers:

Operations Journal No. 1 - cumulative statement for cash

operations;

Journal of operations No. 2 - accumulative statement on the movement of funds;

Operations Journal No. 4 - accumulative statement for settlements with other debtors-creditors;

Journal of operations No. 6 - accumulative statement on wages;

Operations Journal No. 3 - accumulative statement for settlements with accountable persons;

Operations Journal No. 7 - a cumulative statement for the disposal and movement of fixed assets.

All financial accounting in the Department is automated using the program "1-C Enterprise". This, in turn, facilitates the work of the accountant, timely processing of all primary documents is carried out: advance reports on household expenses, travel expenses, postal, representative for a specific financially responsible person or employee of the Department.

Posting to the cash register is also made on each cash day. When registering and accounting for cash transactions, the GU - UPF RF in the Ulyanovsk region is guided by the procedure for conducting cash transactions established by the Central Bank of the Russian Federation. All incoming and outgoing orders are issued automatically, and not manually as it was before. In credit and debit orders KO - 1 (0310001) and KO -2 (0310002), the basis for their preparation is indicated and the documents attached to them are listed. Incoming and outgoing orders are registered by an accounting employee in the register of incoming and outgoing orders f KO -3. (0310003) before their transfer for execution at the cash desk.

Operations logs are signed by the chief accountant or deputy. Then all transaction logs are filed at the end of the month, together with documents selected in chronological order. If there are not so many documents, then you can file it for 3 months at once. On the cover is a record of the corresponding period of the report. All documents are stored for five years in accordance with the rules of organization of the state archives. After the expiration of the deadlines, the cases are destroyed in the prescribed manner.

The state institution - the Office of the Pension Fund of the Russian Federation in the Ulyanovsk region is obliged to keep free cash in banking institutions. The Department is serviced in OSB 8588 in Ulyanovsk, where it makes settlements for its obligations with other enterprises, as a rule, in a cashless manner or we use the form of cash payments, these rules are established by the Bank in accordance with the legislation of the Russian Federation. For cash payments.

Management has a cash desk and maintains a cash book in the prescribed form. The rules for storing the receipt and expenditure of cash are determined by the "Procedure for conducting cash transactions in the Russian Federation", approved by the Resolution of the Board of Directors of the Bank of Russia dated 04.10.93 No. 18. Since the Department has automated accounting, the conduct of cash transactions is ensured by compliance with the established rules for conducting cash book. The book is laced, numbered and sealed with a wax (mastic) seal, everything is certified by the signatures of the head of the institution and the chief accountant on a quarterly basis.

Entries in the cash book are made immediately after receiving or issuing money for each cash order or other document replacing it.

Cash acceptance

The Department accepts cash using incoming cash orders. The surname is indicated in the receipt order, if the employee pays it to the cash desk in cash, and the item for which the expenses are reimbursed. The amount is written in words and the date of receipt of cash. The order itself, together with a tear-off receipt, is signed by the chief accountant or a person authorized by him, a stamp is affixed, and signed by the cashier. All data in the receipt order must arithmetically correspond to the amount posted in the cash book. A tear-off receipt is given to an employee of the Office, and from a receipt order from the Bank, a check is attached with a decryption to a bank statement.

Cash in cash from the current account is received by checkbook. It is issued as it is used by the Bank to the client. An application for permission to receive a checkbook is filled out, it is signed by the Head of the Department and the chief accountant. Used checkbooks are stored in a cashier's safe, folded in chronological order by year and month for five years. The funds received by the cash desk of the Office are recorded on the active account 201 "Cashier" on the subaccount 201.04 according to the Chart of Accounts for accounting in budgetary organizations. The debit reflects the amount of money received at the cash desk of the Office, the credit shows the amount of money issued. Every day, the cashier makes an entry in the Operations Journal No. 1.

Cash received by businesses is spent on the purposes indicated on the check. The cash desk maintains an account book for the analytical accounting of funds, in which the cashier describes in detail for what purposes the funds were received and for which they were spent. This, in turn, controls that there is no overlimit and is convenient for the cashier himself, since he himself controls the expense and balance at the end of the cash day. At the end of the quarter, there should be no cash balance, this rule is being implemented in the Office. The enterprise can have cash in its cash desks within the limit set by the Bank, in agreement with the Head of the Department. If necessary, limits on cash balances are reviewed. There is a cash limit of 4,500 rubles at the cash desk of the Department, confirmed and authorized by the Bank where the Department is serviced. It is calculated as follows: all expenses for three months are added arithmetically and divided by the average number of working days, the average coefficient is displayed, which is an indicator of the limit. All expenses are controlled by the KRO of the Ministry of Finance of the Russian Federation. If necessary, these limits can be revised.

The check for the amount of cash is filled in with a ballpoint pen in blue ink, neatly, clearly without errors. The check is signed by the Head and the chief accountant or deputies who have the right of a second signature. Sample signatures are approved by the head office of the Pension Fund of the Russian Federation and only after confirmation are submitted to the Bank for verification of signatures on payment documents. In the check on the reverse side, the decoding of the amount indicated on the front side of the check is filled out. These can be business trips, business or other purposes, bonuses, sick leave benefits, wages, advance payments, etc. Then the columns are filled in indicating the identity document receiving the amount on the check.

When funds are received at the cash desk from the current account, an accounting entry is made:

D-201.04 K-201.01

Issuance under the report on fuel and lubricants

D 105.03.1 Kt 208.22.1 Σ 212692-13

The cashier of the Department is obliged to hand over to the bank all the cash that comes from an individual, especially if these balances are in excess of the established limits. He has the right only to keep cash in his cash desk, in excess of the established limits for wages, sick leave benefits for no more than 3 working days, including the day the money is received in the bank.

The issuance of cash against the report on economic and operating expenses, travel, postage, representative expenses occurs on the basis of an order or application for funds. Payment of wages, vacation pay occurs according to the statement, which is compiled by the calculator. All credit and debit orders are registered in the registration books f. JO 2

Subaccount 302.01 takes into account settlements with employees of the institution who are on the payroll for all types of wages, bonuses, temporary disability benefits, for pregnancy and childbirth, at the birth of a child, for caring for a child until he reaches the age of 1.5 years, and so or other types of accrued income.

Wages and benefits are calculated once a month and are reflected in the accounting on the last day of the month.

The documents for payroll are: the order of the head of the institution on the enrollment, dismissal and transfer of employees in accordance with the approved stamps and wage rates, the timesheet for the use of working time and payroll, and other documents.

Based on the payroll, a journal of transactions No. 6 is compiled. All documents that served as the basis for calculating wages (sheets, extracts from orders for accrual, dismissal, etc.) must be attached to the journal.

Money received from the account to pay off all debts (wages) in cash, an accounting entry is made to the cashier:

D-302.01 "Payroll"

K-201.04 "Cashier"

Money is issued from the cash desk to pay for the sick leave, the correspondence of the accounts is used:

Every day at the end of the working day, the cashier calculates the results of transactions for the day, displays the balance of money in the cash register on the next date and sends the second loose-leaf sheets (copies of entries in the cash book for the day) with receipts and expenditure documents against receipt in the cash book to the accounting department as a cashier's report .

All cash transactions are reflected in the Operations Journal No. 1, which allows you to control all cash flows.

The submitted cash report is checked by the accounting department, and on the basis of it, an entry is made daily in the accumulative statement for cash transactions and other accounting registers. When recording in the book "Journal - main" transaction journal No. 1, the total amount of turnover for the month excludes the turnover on funds received in cash from accounts opened with credit institutions.

In addition to money, the cashier's account may include vouchers to rest homes, work books, i.e. strict reporting forms. Accounting for forms and vouchers is kept on account 201.05 "Forms of strict reporting", "Tours".

Account 201.05 “Money documents” takes into account various monetary documents, such as: paid coupons for gasoline and oil, food, etc., paid vouchers to rest homes, sanatoriums, camp sites, received notices for postal orders, postage stamps and stamps state duty, forms of work books and inserts to them.

In order to control the safety and use of funds in the Office, a sudden audit of the cash desk is carried out. The term for the audit of the cash desk is determined by the Head of the Department. Practice shows that unannounced inspections should be carried out at least once a month. The audit of the cash desk is carried out by a commission appointed by the order of the Head of the Department. The procedure for conducting cash transactions provides for sudden audits of the cash register with a full sheet-by-sheet recount of all money and verification of other valuables in the cash register.

The commission draws up an act in which the actual balances of cash are compared with the accounting data, a shortage or excess of funds is determined. The act is drawn up on the day of the audit of the cash desk and signed by the members of the commission. The commission must demand from the cashier a written explanation of the reasons for the identified shortage or surplus.

There is a limit on the balance of funds in the cash desk, which is confirmed by the Bank where the Department is serviced.

2. 2 Accounting for transactions on the current account

The organization and maintenance of accounting of settlements with other debtors and creditors is carried out on the basis of the Federal Law of the Russian Federation "On Accounting" No. 129 FZ dated November 21, 1996 and in accordance with the Instruction on Accounting in Institutions and Organizations that are on the budget, approved by order of the Ministry RF dated August 26, 2004 No. 70-n.

In the process of executing the cost estimate for the maintenance of the apparatus of the department, settlement operations are carried out related to the transfer of funds to various organizations: settlements for one-time supplies of inventory items, for the performance of work and services rendered, paid for by payment orders, etc.

In accordance with the Regulations on the organization of procurement of goods, works and services for state needs (approved by Decree of the President of the Russian Federation of April 08, 1997 No. 305), the main method of purchasing products for state needs is open competitive bidding. But for all their significance and importance for ensuring the efficiency of spending budget funds, one cannot fail to see certain disadvantages of this method of procurement. These include, first of all, the following: duration of competitive bidding procedures;

Significant costs of the customer for the planning of tenders, preparation of tender documentation, consideration of tender proposals and identification of the winner;

Significant costs of participants for the preparation of bids, their direct financial costs associated with the purchase of tender documentation and obtaining the necessary guarantees, for which commercial banks in Russia charge quite a tangible fee.

Accounting for settlements in the Department is kept on account 302.00 “Settlements with suppliers, contractors and customers for work performed and services rendered”, and sub-account 302.00 “Settlements with suppliers and contractors”, 302.02 “Settlements with buyers and customers for work performed and services rendered”. Sub-account 302.00 “Settlements with suppliers and contractors” takes into account settlements with suppliers for building materials, structures and parts, equipment for installation, etc., purchased at the expense of budgetary funds, targeted funds and gratuitous receipts, calculations for capital construction. For settlements with suppliers, the debit of account 302.00 records the amounts of paid invoices for building materials, structures, parts, while subaccount 201.01 is credited. Sub-accounts 105.00 or 302.00 are debited for the value of valuables received from suppliers to the warehouse, if the valuables are transferred to the contractor, bypassing the warehouse, and sub-accounts 302.00 are credited. For settlements with contractors, the debit of subaccount 302.00 records the amounts transferred for the completed construction and installation works, and the cost of structures and parts transferred to the contractor, building materials for construction work, while subaccount 201.01 is credited. For the amount of construction and installation works performed by the contractor, entries are made in the debit of sub-account 401.00 and credit 302.01.

The budget of the Office for the current year is approved by the Board of the Pension Fund of the Russian Federation. Expenses for the maintenance of the office of the Administration in the Ulyanovsk region are included in the expenditure part of the budget of the Administration in the Ulyanovsk region. A budget institution administered by the FIU and entitled to receive appropriations. All funds received from the budget are accumulated on account 304.00 “Intradepartmental settlements for financing from the budget”, arising in the process of financing between the main administrators, administrators and recipients under their jurisdiction, as well as transactions for the movement of financing of the recipient according to his estimate of income and expenses.

In the debit of sub-account 304.00, the following is written:

– the main manager, the manager has the volumes of distributed financing;

- for the recipient - the amount of expenses incurred during the year, as well as the amount of shortfalls identified if it is impossible to collect in the prescribed manner and other write-offs accepted at the expense of the institution, withdrawal of funding;

In the credit of sub-account 304.00, the following are recorded:

- from the main manager, manager - the amount of expenses incurred during the year by the institutions under their jurisdiction, on the basis of the submitted reports, the withdrawal of funding for the institutions under their jurisdiction;

- for recipients, as well as for the main manager, as a recipient - financing of his expenses, the amount of other operations that increase financing.

When compiling the consolidated balance sheet, the balances on sub-account 304.00 in the asset balance of the main manager, manager and on these sub-accounts in the liabilities side of the balance sheet of the institution under their administration are mutually excluded.

According to the Instruction on accounting in budgetary organizations, approved by order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107-n, Regulations on the Branch of the PFR of 08.02.1991 1; Regulations on accounting and financial reporting in the Russian Federation dated July 27, 1998, 34-n; Federal Law of the Russian Federation of January 21, 1996 No. 129 - FZ "On Accounting"; The Budget Code of the Russian Federation of August 12, 1998, which the Department is guided by.

"Settlements with different debtors and creditors" is divided into the following sub-accounts:

209.00 "Calculations for shortages"

303.04 "Value Added Tax"

302.07 "Settlements with other debtors and creditors"

Subaccount 302.07 “Settlements with other debtors and creditors” records settlements with other debtors and creditors, including settlements with suppliers for goods delivered and services rendered.

Analytical accounting of settlements on sub-account 302.07 is kept in the accumulative statement for settlements with other debtors and creditors (transaction journal No. 4), in which for each debtor or creditor it is reflected in the operation within a month.

Entries in it are formed for each document in the following order. At the beginning of each month, from the accumulative statement for the previous month, for each debtor and creditor, the data of accounts are recorded for which material values ​​\u200b\u200bare not received or services were not rendered.

As the supplier's invoices are paid on the basis of a payment order, they are made for each debtor or creditor.

As the supplier's invoices are paid on the basis of a payment order, they are made for each debtor or creditor. Entries are made for the amounts of advances transferred in accordance with the agreements. The amounts of material assets received and services rendered are recorded in the credit of account 302.07 on the same line as the debt, and in the debit of the corresponding accounts. At the end of the month, the results are calculated and recorded in the book "Journal - main".

For each position, the balances at the end of the month are displayed. Accounting for settlements with other debtors and creditors can be kept on cards.

The money was transferred from the current account for the services rendered. A purchase is made, an accounting entry is made:

The goods are credited to the warehouse and installed:

To receive inventory items, a power of attorney of a standard form No. M -2a is issued to the employee of the department.

Issuing a power of attorney to persons not working in this department is not allowed. An unused power of attorney must be returned to the accounting department the next day after the expiration of the power of attorney, a note is made in the Register of issued powers of attorney.

At the end of the month, the totals are calculated and the data is recorded in the book "Journal - main" in the column "Amount by order".

All transactions with the current account are reflected in the bank statement the next day after the transaction. Settlements with suppliers can be made both by bank transfer and by cash. The Department receives an invoice for payment, it is endorsed by the Head, then funds with the specified amount are transferred from the account by payment order to the supplier's settlement account. After crediting the amount, the supplier sends the goods and the invoice document, which indicates the name of the goods and its quantity, the amount per unit. On the basis of this payment document, the receipt of goods is credited to the warehouse and is already unsubscribed from the warehouse according to its destination.

To account for payments on contributions to all extra-budgetary and budgetary funds, sub-accounts are used:

303.02,303.06 "Settlements with the Social Insurance Fund of the Russian Federation"

303.02 "Settlements with the Compulsory Medical Insurance Fund of the Russian Federation"

303.02 "Settlements for insurance premiums with the Pension Funds of the Russian Federation"

The accrual of the amount to the Funds is debited to those accounts to which the accrued wages are assigned, and to the credit of accounts 303.02. This creates the following accounting entry:

Debit account 401.01 "Budget expenses for the maintenance of the institution and other activities"

Part of the amounts accrued to the Social Insurance Fund and the Pension Fund is used by the organization for the employee, the relevant benefits for temporary disability, pregnancy and childbirth, child and child benefits, etc. According to Chapter 24 "Unified Social Tax" (contribution) of the Tax Code of the Russian Federation (part two), credited to state extra-budgetary funds - the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the compulsory medical insurance funds of the Russian Federation. The UPF of the Russian Federation in the Ulyanovsk region makes contributions to off-budget funds of the UST - 26.2% (PFR - 20.0%, FSS of the Russian Federation - 2.9%, MHIF - 1.1%, MHIF Territorial Fund 2.0% with salary o) Personal tax - 13%, Accident - 0.2%. (picture 2)

Figure 2 - The structure of tax payments for UST

Payment is made by bank transfer using the account of financing the costs according to the estimate for the maintenance of the apparatus by payment documents.

The accrual of these benefits to employees of the organization is made out by the following entry:

Debit of sub-accounts 302.13;

Credit of account 302.01 "Settlements with employees and employees".

The rest of the amounts of social insurance contributions are transferred to the Social Insurance Fund, contributions to the Pension Fund - to the specified fund, and contributions to health insurance funds - to the relevant funds.

Transfers are made out as follows:

Debit subaccount 303.02;

Credit account cash accounting 302.01.

2. 3 Accounting for settlements with accountable persons

According to the “Procedure for the distribution of expenditures according to the relevant subject items and sub-items of the economic classification of expenditures of the budgets of the Russian Federation”, budget expenditures and expenditures from extra-budgetary sources are classified as current and capital expenditures, as well as expenditures associated with the provision (repayment) of budget loans (budget loans) .

The amounts issued in the sub-report include expenses for: purchase of fuels and lubricants (gasoline, oils, etc.).

Also included are the costs of purchasing: furniture, inventory, blinds, tableware and kitchen utensils, tools, etc., equipment and appliances, including the costs of their installation and adjustment; means of individual respiratory and skin protection, fire extinguishers; expenses for the purchase of spare parts for all types of transport, equipment, mechanisms, instruments, devices, devices, means of communication, computer and organizational equipment. Stationery, stationery, paper for faxes, copiers, printers, paper for printing work, forms of accounting policies and reporting documentation: books, cards, forms, special folders, boxes for storing archival material, diskettes, cartridges, toner, medicines, etc. Supplies. Means of household chemicals, items and means of personal hygiene. Payment costs: production of seals; brochures and binding of documents.

As well as accountable amounts include expenses for business trips, when moving employees (fare, per diem, apartment, lifting), travel allowances for employees, lifting allowances and daily allowances when moving through the service.

Business travel expenses include:

Expenses for paying for business trips within the country and abroad in accordance with the legislation of the Russian Federation (expenses of residential premises, payment for travel to the place of business trip and back to the place of permanent work, payment for services for the advance sale of travel documents (commission fee), daily allowances, reimbursement of expenses for the use of trains with bedding, payment of insurance premiums for compulsory insurance of passengers for transport)

At sessions, congresses, meetings, conferences, travel for scientific purposes; for business trips of employees of research institutions related to the testing of machines, instruments, expenses for issuing foreign passports and other visa documents when traveling on business trips.

"Payment for communication services" This item of expenses includes the expenses of institutions and organizations financed according to the estimate of income and expenses for payment of:

for the provision for use of telephone and telegraph communication channels, data transmission channels of information); lease of technical means of telephone, documentary communication (telegraph, data transmission and telepathic services), connecting, special and direct communication lines; cellular, INTERNET, as well as a subscription fee for use; long-distance communication, providing access to the telephone network (installation of office phones) and installation of other means of communication; local connection; telefaxes, telegrams; forwarding of postal items, courier and special communications, postal money transfers; mailboxes; radiograms; radio points.

"Representation expenses" These are expenses included in the "Other current expenses". This sub-item includes the costs of paying for contracts for non-departmental security; organization of events within the framework of the State Program; elimination of natural disasters; payment for advertising; life and property insurance; expenses for the organization of temporary art exhibitions; tuition fees for continuing education courses.

When making settlements with accountable persons, the Department uses the instructions on certain accounting issues provided for by the work plan of 1998, which states that settlements with accountable persons are carried out in accordance with the Instruction on Accounting in Institutions and Organizations that are on the budget, approved by order of the Ministry of Finance of the Russian Federation of August 26, 2004 No. 70n.

Employees of the Office can be given cash (advance payments) from the cash desk against the report on household, fuel and lubricant expenses, hospitality, postal expenses. The Department issues cash against a report in the amount and terms determined by the Head in agreement with the bank providing its cash services. In this case, one should be guided by the Procedure for conducting cash transactions in the Russian Federation, approved by the above Letter of the Bank of Russia for the Ulyanovsk Region. Ulyanovsk.

Active account 208.00 “Settlements with accountable persons” accounts for settlements with accountable persons on advances issued to them for payment of such expenses that cannot be made in cash.

The order determines the composition of materially responsible persons and only these persons working in the Department are given funds against the report for postal expenses, household, representative, fuel and lubricants.

Advances under the report are issued by order of the Head of the Department on the basis of a written application from the employee indicating the purpose of the advance (for travel, business - operational, representative needs). On the application for the issuance of amounts under the report, the code of the budget classification to which the expense should be attributed is affixed. a note that the accountable person has no debt on previous advances.

The amount of the advance payment issued against the report is determined on the basis of a preliminary calculation of the cost of travel, per diem, housing and other expenses.

The money issued under the report can be spent only for those purposes that are provided for when they are issued. On the expenditure of advance amounts, accountable persons submit an advance report f. 286 with the attachment of documents confirming the expenses incurred. The documents attached to the advance report are numbered by the accountable person in the order in which they are recorded in the report.

In the accounting department, advance reports are checked arithmetically, and the correctness of paperwork and the expenditure of funds for their intended purpose are also checked. A record is made of the results of the check of the advance report indicating the amount to be approved. The advance report is approved by the Head of the Department. Be sure to repay with the stamp "Redeemed".

Persons who received cash on account, in accordance with paragraph 11 of the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of Russia dated October 22, 1993 No. 40, are obliged no later than 3 working days after the expiration of the period for which they were issued, or from the day they return from a business trip, submit a report on the amounts spent to the accounting department of the Department and make a final settlement on them. Issuance of new advances to an accountable person can be made subject to the repayment of the previously issued advance.

If the accountable person does not submit an advance report to the accounting department of the institution within the prescribed period or does not return unspent money, then the Manager has the right to withhold this debt from the salary of the person who received the money under the report.

The most significant part of the imprest amounts are travel expenses. Letter of the Ministry of Finance of the Russian Federation dated May 27, 1996 No. 48 dated June 1, 1996. The following norms for reimbursement of expenses associated with a business trip for employees of organizations located on the territory of the Russian Federation are established:

Payment for renting a dwelling - according to actual expenses, confirmed by the relevant documents, but not more than 800 rubles. per day, and in the absence of documents confirming the expenses - in the amount of 12 rubles. per day;

Daily allowance - 100 rubles. for each day of travel.

Expenses for travel to the place of business trip and back are paid according to the actual expenses, confirmed by the relevant documents (taking into account the established organizations for the use of the appropriate transport).

The Head of the Department allows, as an exception, to make additional payments related to business trips in excess of the established no. At the same time, it should be borne in mind that travel expenses paid in excess of the established norms are included in the income of employees, subject to personal income tax.

Subaccount 208.00 is debited for the amounts issued to accountable persons and subaccount 201.04 is credited.

The spent amounts of the advance and the returned balances of accountable amounts are recorded in the credit of sub-account 208.00 and the debit of the corresponding sub-accounts of accounts 105.00, 106.00, 401.00.

Credit balances on sub-account 208.00 “Settlements with accountable persons” are shown in the liabilities side of the balance sheet under the item “Settlements with other creditors”.

Upon request, an employee of the Office was given money for travel expenses, using the correspondence of accounts:

D- 208.00

K -201.04

The balance of funds for travel expenses is returned to the cash desk, and then restored to the settlement account of the Office, an accounting entry is made:

D - 201.04

K - 208.00

D-201.04

K - 208.00

These transactions are reflected in Operations Log No. 3"Settlement with accountable persons". The balances of sub-account 208.00 “Settlements with accountable persons” are shown in the book “Journal - main” in the balance sheet for the execution of cost estimates expanded: debit - in an asset under the name “Settlements with other debtors”, and creditors - in a liability under the name “Settlements with other creditors ". Settlements with debtors should be completed by the end of the year. Accounts receivable must be fully collected, accounts payable must be repaid.

According to the statement, cash in cash was issued to drivers for fuel and lubricants, drivers received cash each for the declared amount, an accounting entry is made:

D 208.00

By 201.04

Subaccount 208.14 - fuels and lubricants, funds received from the cash desk under report 201.04 (Cashier), according to the compiled statement, payment is made to each financially responsible person (driver) for a certain period, waybills, advance reports are submitted to the accountant at the end of the working week. Drivers are not entitled to receive funds again if they have not reported on previously received funds.

For economic needs, a financially responsible person receives funds from the cash desk after filling out an application. This application is endorsed by the Head of the Department, the accountant writes the balance (if there is money not reported) and only after that the cashier orders the money to the bank. If the accountable person bought material assets on the market, from the population, then an act (certificate) drawn up in an arbitrary form can serve as the basis for the report. The act (certificate) sets out both the price and the quantity of goods. The act must also indicate the passport data of the seller, the state license plate of the car and other data that would allow tax officials to verify the authenticity of the presentation of the document. The act is approved by the head of the institution.

The funds were issued as an account for economic needs, the financially responsible person received cash from the cash desk for economic needs:

D 208.00

By 201.04

If the funds are not fully utilized, then the accountable person, when compiling the advance report, arithmetically shows the balance and pays it to the cash desk, reported with the balance of the funds, in this case, an accounting entry is made:

D 201.04

By 208.00

Incompletely spent funds from the accountable person (208.00) were returned to the cash desk (201.04)

Then, according to the Instruction, the cashier is obliged to return the unused funds to the Bank by filling out the “Announcement”, the cashier transfers money from the cash desk to the bank, in this case an accounting entry is made:

D 201.01

By 201.04

Cash expenses from the cash desk (201.04) were restored to the current account (201.04).

Cash was issued from the cash desk against the postage report, an accounting entry is made:

D 208.00

By 201.04

For the amounts of actual expenses incurred by accountable persons in accordance with approved expense reports, the following entry is made:

Debit 401.00 “Budget expenses for the maintenance of the institution and other activities” or the corresponding account 208.00

Account credit 208.00 “Settlements with accountable persons”

Analytical accounting of settlements with accountable persons is carried out for each accountable person, the amount of the advance payment issued and the amount of expenses incurred, as well as unused advances in the journal of operations No. 3 - accumulative statements for settlements with accountable persons. As mentioned above, in our Department, the processing is carried out automatically and this helps to quickly process the turnover sheets for each accountable person. An employee of the Department is assigned a permanent code - the next serial number for the Department. Then, after entering the data from the advance report, the transaction log No. 3 is formed based on the results and the actual and cash expenses are reconciled.

Chapter 3 Audit and audit of funds in budgetary organizations

3.1 Types and forms of control in organizations

In a market economy, the control function becomes the leading one in public administration. Having received broad economic independence, deciding on the sources of attracting financial resources and distributing the income received, economic entities are responsible for the legality of their activities and the reliable reflection of their financial results in accounting (financial) statements.

The state and its control bodies, exercising control over the activities of economic entities, ensure the protection of their citizens from illegal actions of entrepreneurs and managers; the state guarantees the safety of the property of citizens and the fulfillment of the obligations that the owners assume in relation to employees, and economic entities in relation to the state and each other.

Control may be of a legal, administrative nature; technical, economic and general economic control is of great importance. Financial control occupies a special place in the system of control functions.

To understand the essence of financial control, it is necessary to highlight the characteristic features of its constituent elements, which would make it possible to establish its individuality and determine the role and place among other related concepts.

The term "control" in scientific and practical activities is used quite often. Many researchers of the problems of social management and law turn to the issues of organizing and conducting control, to some extent covering the goals, objectives, functions, control mechanism, and areas of competence of control bodies.

Control is defined in different ways: as a means, factor, form, element, function, type of activity, system, feedback, condition, regulator, guarantor, phenomenon, institution, method, authority, attribute, etc.

Specialists in management theory, highlighting three stages of management activity (designing and defining a goal; organization of the implementation of the decision made; execution control), interpret control as a special stage of the management cycle. E. A. Kocherin notes that the view of control as the final stage of management activity, which allows comparing the results achieved with the planned ones, is a well-established point of view in the scientific literature.

Some scientists characterize control as an independent process. So, N. P. Efimova believes that in a broad sense, control is a process that ensures the functioning of an object in accordance with the adopted management decisions aimed at successfully achieving the goals. N. D. Poghosyan defines control as a set of regular and continuous processes through which their participants in a legitimate form ensure the effective functioning of the public sector, as well as the activities of other economic entities, regardless of ownership.

financial control- this is a check by specially authorized bodies of compliance by participants in financial, monetary, credit, foreign exchange transactions with the requirements of the legislation of the norms and rules established by the state and owners. Accordingly, state financial control is financial control exercised by state bodies or on behalf of the state in order to ensure a unified state financial policy and financial interests of the state and its citizens. General principles of financial control: legality, independence, publicity.

The main functional purpose of financial control, carried out in the interests of society, is control over the execution of the budget, since the latter is a form of formation and spending of public funds to ensure the activities of the authorities to conduct a unified financial, credit and monetary policy in the country, to protect the financial interests of the Russian Federation.

The budget system of the Russian Federation consists of budgets of different forms of ownership. Thus, the federal budget and the budgets of the constituent entities of the Russian Federation are state property.

In connection with the division of budgets according to forms of ownership, financial control over their execution is divided into state control, carried out both on the scale of the Russian Federation and in each subject of the Russian Federation, and municipal financial control, carried out at the level of local government.

In the Russian Federation, the essence of state and municipal control is not legally defined. The content and issues of organizing state financial control in the Russian Federation are disclosed in the Decree of the President of the Russian Federation dated July 25, 1996 No. 1095 “On measures to ensure state financial control in the Russian Federation”. According to this document, in the Russian Federation, state control includes control over the execution of the federal budget and budget off-budget funds, the organization of money circulation, the use of credit resources, the state of the state internal and external debt, state reserves, the provision of financial and tax benefits and benefits. All this is a list of the main tasks of state financial control, which, of course, is not enough to reveal its essence.

Thus, state control- this is control that implements the rights of the state by legal means of protecting its financial interests and the financial interests of its citizens through a system of legislative, organizational, administrative and law enforcement measures.

State control in accordance with the delimitation of functions and powers established by the legislation of the Russian Federation, the Accounts Chamber of the Russian Federation, the Central Bank of the Russian Federation, the Main Control Directorate of the President of the Russian Federation, the Ministry of Finance of the Russian Federation and its structural divisions (the Main Directorate of the Federal Treasury, the Department of State Financial Control and Audit and their territorial bodies), the Ministry of Taxes and Duties of the Russian Federation, the State Customs Committee of the Russian Federation, the Federal Service of Russia for Currency and Export Control.

In 2000, the Ministry of Finance of the Russian Federation approved the Instructions on conducting an audit and inspection by the control and audit bodies of the Ministry of the Federation, which clarifies the concepts, purpose and objectives of audits, the procedure for conducting audits, their execution and implementation of the results of audits.

State and municipal financial control is divided into internal and external.

External financial control carried out by special bodies created and operating independently of the executive branch.

Internal financial control is exercised by executive authorities created by the executive authorities themselves. It can also include departmental control, carried out by the control and audit departments of ministries and departments in subordinate organizations and institutions in order to verify the expenditure of budgetary funds allocated according to the jurisdictional basis of the budget classification, as well as the use of various types of financial assistance from the budget.

The concepts of audit and audit are given in the Instruction "On the procedure for auditing and auditing by the control and audit bodies of the Ministry of Finance of the Russian Federation", approved by order of the Ministry of Finance of Russia dated April 14, 2000 No. 42n.

According to this document, an audit consists in a single control action or a study of the state of affairs in a certain area of ​​the activity of the audited organization. Verification can also be understood as an event consisting in the collection and evaluation of information related to the subjects of control.

The audit is a system of mandatory control actions for documentary and factual verification of the legality and validity of the business and financial transactions carried out in the audited period by the audited organization, the correctness of their reflection in accounting and reporting, as well as the legality of the actions of the head and chief accountant and other persons for whom in accordance with the legislation of the Russian Federation and normative acts, responsibility for their implementation is established.

The analysis involves the study of the economic processes of control objects in interconnection, interdependence and interdependence, socio-economic efficiency and the final financial results of the activities of these objects, which are formed under the influence of objective and subjective facts that are reflected through the system of economic information.

Independent financial control is carried out by independent auditors and audit firms.

It ensures the availability of reliable information, thereby improving the efficiency of the capital market and makes it possible to assess and predict the consequences of various economic decisions, this is enshrined in the Federal Law of August 07, 2001 No. 119-FZ "On Auditing". The purpose of the audit is to express the opinion of the audited entities and the compliance of the accounting procedure with the legislation of the Russian Federation.

The commonality of tasks, methods of control, sources of information and, as a result, methods and techniques of control testifies to the continuity of methodological approaches to its organization.

FINANCIAL CONTROL

Figure 3 - Classification of financial control

3.2 Planning and implementation of audits and audits

The audit is based on special methods and techniques for identifying the negative and summarizing the positive aspects of the operation.

When auditing, only completed business transactions are studied on the basis of recorded information.

The essence of the audit is the verification (by applying special knowledge) according to documented accounting and economic information of a number of issues controlled without fail by the management, owners of an economic entity or a higher authority.

Audit tasks:

Checking the safety of property and the effectiveness of its use in the economic activities of the organization;

Identification of abuses, the conditions for their occurrence and the development of measures to prevent abuses;

Checking the executive directorate and evaluating the effectiveness of the management personnel of the organization;

· study of the internal control system, identifying its bottlenecks and improving the efficiency of its functioning.

Audit rules:

1. Surprise. The auditor must apply means and methods that are unexpected for controlled persons to check their actions. The most important condition for achieving the suddenness of the audit is the non-disclosure of the stages of its preparation and start. Like checking the cash register in our Branch.

2. Activity. The auditor must show initiative in finding methods and means of verification, high efficiency in work, and comply with the deadlines for verification. Slowness in the audit in some cases allows you to hide violations (draw up missing documents, bring in and take out valuables, enter unaccounted for, etc.) .).

3. Continuity. Auditors cannot leave the audited organization for several days. Initiated auditing activities should be carried out actively and continuously until the facts discovered are fully explained, the identified damage is compensated, the perpetrators are held accountable, i.e. until the completion of the tasks outlined in the program.

4. Validity. The revealed facts and conclusions of the audit must be documented, which implies an additional verification of any fact cited by interested parties in their defense. It is impossible to talk about the validity of the audit if the requests of interested parties to perform any audit actions, as a result of which important circumstances can be established, in particular, data justifying the interested parties, are ignored. The bias and associated one-sidedness of the revision lead to the fact that individual violations remain not fully clarified. Failure to comply with the rule of validity is the reason for repeated and additional audits, accounting expertise, return of audit materials by the investigating authorities.

5. Publicity. The audit should be widely publicized. From the moment the audit begins, auditors establish contact with employees of all structural divisions of the organization. Announce contact with employees of all structural divisions of the organization, announce the place and time of reception of persons wishing to talk on issues related to the audit. Initially, the results of the audit are discussed with the management of the audited organization, then the customer of this work (the owner, the management of the higher organization) is informed about them directly. The audit publicity rule helps to eliminate any mistake made by the auditors and orients them towards an objective assessment of the materials.

The Office conducts sudden audits of the cash register. It is carried out by persons appointed and approved by order. It usually takes place every month. After the audit, an act is drawn up in which all surpluses or shortages are noted, if any is found. The act of audit is signed by all members of the audit and the cashier himself.

Also, the audit can be from the Bank. Authorized, Credit Department of the GRCC of the Main Directorate of the Bank of Russia for the Ulyanovsk Region. The city of Ulyanovsk, where the Department is served, conducts a scheduled audit of the funds received and spent by the Department. During the audit, the authorized person uses the journal of operations No. 1, and also checks cash discipline during the past three months.

Based on the audit program, the members of the audit team (controller - auditor) determine the need for and the possibility of applying certain audit actions, methods and methods for obtaining information, analytical procedures, the size of the data sample from the audited population, providing a reliable opportunity to collect the required information and evidence.

The results of the audit are documented in an act that is signed by the head of the audit group (controller - auditor), and, if necessary, members of the audit group, the head and chief accountant (accountant) of the audited organization.

One copy of the completed audit report, signed by the head of the audit group (controller - auditor), is handed over to the head of the audited organization or a person authorized by him, against signature on receipt, indicating the date of receipt.

At the request of the head and (or) chief accountant (accountant) of the audited organization, in agreement with the head of the audit group (controller-auditor), a period of up to 5 working days may be set for reviewing the audit report and signing it.

If there are objections or comments on the act, the signing officials of the audited organization make a reservation about this before their signature and at the same time submit to the head of the audit group (controller - auditor) written objections or comments that are attached to the audit materials and are their integral part.

The head of the audit group (controller-auditor), within a period of up to 5 working days, is obliged to verify the validity of the stated objections or comments and give written opinions on them, which, after consideration and approval by the head of the control and audit body or a person authorized by him, are sent to the audited organization and attached to audit materials.

If it is not possible to form a reasoned opinion, the head of the control and audit body or his deputy sends a request for clarification to the relevant divisions of the Ministry of Finance of the Russian Federation or organizations whose competence includes these issues.

Written conclusions are handed over by the head of the audit group (controller - auditor) in the manner prescribed by this Instruction for the delivery of the audit report.

If the officials of the audited organization refuse to sign or receive the audit report, the head of the audit group (controller - auditor) at the end of the report makes a record of their familiarization with the report and refusal to sign or receive the report.

In this case, the audit certificate may be sent to the audited organization by mail or in another way indicating the date of its receipt. At the same time, documents confirming the fact of dispatch or other method of transfer of the act are attached to the copy of the act remaining in storage in the control and audit body.

The act of revision consists of introductory and descriptive parts.

The introductory part of the audit report should contain the following information:

name of the revision topic;

the date and place of drawing up the act of audit;

Who and on what basis conducted the audit (number and date of the certificate, as well as an indication of the planned nature of the audit or a link to the task);

audit period and timing of the audit;

full name and details of the organization, taxpayer identification number (TIN);

Departmental affiliation and name of the parent organization;

information about the founders;

main goals and activities of the organization;

the organization has licenses to carry out certain types of activities;

· list and details of all accounts in credit institutions, including deposit accounts, as well as personal accounts opened with federal treasury bodies;

who in the period under review had the right of first signature in the organization and who was the chief accountant (accountant);

Who and when carried out the previous audit, what has been done in the organization over the past period to eliminate the identified shortcomings and violations.

The introductory part of the audit report may contain other necessary information related to the subject of the audit.

The descriptive part of the audit report should consist of sections in accordance with the issues specified in the audit program.

In the act of revision, the auditors must observe objectivity and validity, clarity, conciseness, accessibility and consistency of presentation.

The results of the audit are stated in the act on the basis of verified data and facts, confirmed by the documents available in the audited and other organizations, the results of cross-checks and actual control procedures, other audit actions, conclusions of specialists and experts, explanations of officials and financially responsible persons.

The description of the facts of violations identified during the audit must contain the following mandatory information: what legislative, other regulatory legal acts or their individual provisions have been violated, by whom, for what period, when and in what form the violations were expressed, the amount of documented damage and other consequences of these violations .

In the act of audit, it is not allowed to include various kinds of conclusions, assumptions and facts that are not confirmed by documents or the results of inspections, information from the materials of law enforcement agencies and references to testimony given to the investigating authorities.

The act of audit should not give a legal and moral - ethical assessment of the actions of officials and financially responsible persons of the audited organization to qualify their actions, intentions and goals.

The volume of the audit report is not limited, but the auditors should strive for a reasonable brevity of presentation, with the obligatory reflection in it of clear and complete answers to all questions of the audit program.

In cases where the identified violations can be hidden or it is necessary to take urgent measures to eliminate them or bring officials and (or) materially responsible persons to responsibility, a separate (interim) act is drawn up during the audit, and the necessary written documents are requested from these persons. explanations.

The interim act is signed by a member of the audit team responsible for checking a specific issue of the audit program, and the relevant officials and financially responsible persons of the audited organization.

The facts set forth in the interim act are included in the audit act.

The audit materials consist of an audit report and properly executed annexes to it, to which there are links in the audit report (documents, copies of documents, summary certificates, explanations of officials and financially responsible persons, etc.).

Audit materials are submitted to the head of the audit body no later than 3 working days after signing it in the audited organization. On the last page of the audit report, the head of the control and audit body or a person authorized by him makes a note: "Materials of the audit are accepted", the date is indicated and he signs it.

The materials of each audit in the records management of the control and audit body should be a separate file with the appropriate index, number, name and number of volumes of this file.

Based on the submitted audit materials, the head of the control and audit body determines the procedure for the implementation of audit materials within a period of not more than 10 calendar days.

Based on the results of the audit, the head of the control and audit body sends a submission to the head of the audited organization for taking measures to suppress the identified violations, compensate for the damage caused to the state and bring the perpetrators to justice.

In addition, the head of the control and audit body shall submit audit materials on the targeted use of federal budget funds in the prescribed manner to federal treasury bodies for organizing work on the implementation of these materials.

The results of the audit conducted in accordance with the Plan of the main issues of economic and control work of the Ministry of Finance of the Russian Federation, decisions of the board and orders of the Ministry of Finance of the Russian Federation, instructions of the leadership of the Ministry of Finance of the Russian Federation, are summarized by the Department of State Financial Control and Audit and reported in writing to the leadership of the Ministry of Finance of the Russian Federation along with proposals for taking measures within the competence of the Ministry of Finance of the Russian Federation aimed at eliminating the identified violations and compensating for the identified damage.

The results of an audit carried out in accordance with reasoned resolutions, requirements of law enforcement agencies or at the request of state authorities of the constituent entities of the Russian Federation or local governments in accordance with paragraph 7 of these Instructions are reported to these bodies by the head of the control and audit body along with proposals for taking measures aimed at eliminating found violations and compensation for damages. If necessary, audit materials are also sent to these bodies.

The materials of the audit carried out according to reasoned decisions, the requirements of law enforcement agencies, are transferred to them in the prescribed manner. At the same time, copies of the audit report, explanations of the officials of the audited organization guilty of the violations identified by the audit, and documents confirming these violations must be left in the files of the control and audit body.

The law enforcement agencies may also be sent materials of audits carried out without prior motivated decisions issued by them, during which violations of financial discipline, shortages of funds and material assets were revealed, which, in accordance with the current legislation of the Russian Federation, are the basis for the implementation of audit materials in the prescribed manner. okay.

The results of the audit by the head of the control and audit body, if necessary, are reported to a higher organization or to the body exercising general management of the activities of the audited organization for taking action.

The control and audit body ensures control over the implementation of audit materials and, if necessary, takes other measures provided for by the legislation of the Russian Federation to eliminate the identified violations and compensate for the damage caused.

The control and audit body systematically studies and summarizes the materials of audits and, on the basis of this, if necessary, makes proposals for improving the system of state financial control, additions, changes, and revisions of legislative and other regulatory legal acts in force in the Russian Federation.

In the event of situations not regulated by this Instruction, employees of the control and audit body are obliged to be guided by the legislation of the Russian Federation and other regulatory legal acts.

The bodies of internal (departmental) control of the Pension Fund of the Russian Federation carry out subsequent financial control over the financial and economic activities of institutions maintained at the expense of the PFR budget, through audits and inspections.

The apparatus of the Audit Commission of the PFR conducts:

Audits of the financial and economic activities of the Executive Directorate of the PFR, regional bodies of the PFR and institutions subordinate to the PFR at regular intervals, as well as outside the plan on behalf of the PFR Board and on their own initiative;

Checks of certain issues of financial and economic activities of the Executive Directorate of the PFR, regional bodies of the PFR and institutions subordinate to the PFR on behalf of the Board of the PFR and on their own initiative. The control and audit departments of the PFR Branches carry out:

In regions with the Unified Pension Service, audits of the financial and economic activities of institutions subordinate to the Department and divisions for the delivery of pensions and benefits to pensioners at regular intervals, as well as outside the plan on behalf of the manager of the Department, the RK PFR and on their own initiative;

In regions with the Unified Pension Service, verification of certain issues of financial and economic activities of institutions subordinate to the Department and divisions for the delivery of pensions and benefits to pensioners on behalf of the manager of the Department, the RK PFR and on their own initiative;

Checks of certain issues of financial and economic activities of the PFR Branches on behalf of the head of the Branch and the PFR RC.

An audit is a system of mandatory control actions for documentary and actual verification of the legality, expediency and effectiveness of business and financial transactions performed by the audited institution in the audited period, the correctness of their reflection in accounting, as well as the legality and correctness of the actions of officials in their implementation.

An audit is a control action over the state of affairs in a certain area of ​​activity of the audited institution.

The purpose of the audit is to control compliance with the legislation and financial interests of the Pension Fund of the Russian Federation when spending PFR funds for the maintenance of the institution, the validity and expediency of expenses, the availability and movement of property and obligations, the use of material and labor resources in accordance with approved norms, standards and estimates.

The main objectives of the audit are to verify the validity of the calculations of estimated appointments, the execution of estimates and main targets, the use of funds for their intended purpose, ensuring the economical use and safety of funds and material assets, compliance with financial discipline and the correctness of accounting and reporting.

3.3 Registration of the results of the audit and audit

When auditing cash transactions, one should be guided by the Procedure for Conducting Cash Transactions in the Russian Federation, approved by Decision No. 40 of the Board of Directors of the Bank of Russia dated September 22, 1993, and the recommendations of the permanent Methodological Council of the Regional Accounting and Spending Departments under the Executive Directorate of the PFR.

On the first day of the start of the audit, an inventory of cash balances is carried out, as well as an inventory of cash documents held at the cash desk. When conducting an inventory, one should be guided by the "Guidelines for the inventory of property and financial obligations", approved by order of the Ministry of Finance of Russia dated June 13, 1995 No. 49.

When taking inventory of the cash register, you need to check:

Is there an order to appoint a cashier, is there an agreement with the cashier and distributors (if any) on full individual liability of the established form;

Have the conditions necessary to ensure the safety of funds upon their delivery from the bank and upon delivery to the bank been created (security, vehicles, etc.);

Completeness and timeliness of posting money received by checks from the bank. Reconciliation is made with bank statements. In case of detection of corrections, erasures, etc. in the extracts it is necessary to conduct a counter check at the bank (or make a written request to the bank);

Completeness of posting of other receipts. Reconciliation is carried out according to accounting data.

The correctness of registration of incoming and outgoing cash orders, cash book, journal of registration of incoming and outgoing cash orders;

Whether there are signatures in receiving money, selectively (if necessary, in a continuous manner) check the compliance of signatures for receiving money in expenditure orders and statements with signatures in other documents (application for employment, employment agreements, etc.). Particular attention should be paid to the conformity of signatures when paying out deposited amounts,

The correctness of maintaining the cash book and the balances of money displayed in it at the end of the day;

Are cash receipts repaid with the “Received” stamp, and expenditure documents with the “Paid” stamp indicating the date;

Correctness of calculation of totals in payrolls;

Correctness of paperwork when depositing wages;

In order to identify “dummy persons”, selectively check the correspondence of the names in the payrolls with other documents (orders for admission to work, labor agreements, personal payroll accounts, time sheets, work orders, etc.);

The correctness of the issuance of money by proxy;

Is the limit of keeping cash at the cash desk observed, as well as the procedure for cash settlements with legal entities. The limit for keeping cash at the cash desk is set by the bank institution in which the enterprise is serviced.

In addition, it must be borne in mind that Decree of the President of Russia No. 1006 dated May 23, 1994 establishes responsibility for cash settlements with other enterprises, institutions, organizations - in excess of the established maximum amounts. Limits on cash settlements for one payment between legal entities are established: from 06/30/93 -500 thousand rubles; from 11/25/94 - 2 million rubles; from 29.09.97 - 3 million rubles; from 7.10.98 - 10 thousand rubles. The Decree of the President of Russia mentioned above establishes the responsibility of enterprises and their managers for non-compliance with the conditions for working with cash and the procedure for conducting cash transactions:

For settlements in cash - with other enterprises, institutions and organizations - in excess of the established limit amounts - a fine of 2 times the amount of the payment made;

For non-receipt (incomplete capitalization) of cash to the cash desk - a fine in the amount of 3 times the amount of the identified non-received cash;

For non-compliance with the current procedure for storing free cash, as well as for the accumulation of cash in cash desks in excess of the established limits - a fine in the amount of 3 times the amount of identified excess cash;

An administrative fine in the amount of 50 times the minimum monthly wage established by the legislation of the Russian Federation is imposed on the head of the enterprise who has committed these violations.

During the audit of banking operations on payment orders, the expediency and legality of the expenses incurred, the facts of unproductive costs and losses are checked.

The facts of mutual offsets with payers of insurance premiums are also revealed. The Tax Code of the Russian Federation established the exclusively monetary nature of the fulfillment of obligations to pay taxes, fees and other obligatory payments, and therefore, offsetting is a violation of tax legislation.

You should also pay attention to the following:

Do the amounts on bank statements correspond to the amounts indicated in the primary documents attached to them;

Is there a stamp of the bank on the primary documents attached to the statements. If documents without a bank stamp are found, it is necessary to conduct a counter check at the bank (or make a written request) in order to determine the correctness of the operation performed;

The correctness and completeness of the transfer of funds deposited in the bank in cash;

The validity of the transfer of funds by accepted payment orders through post offices (deposited wages, alimony, etc.), as well as the reliability of the mailing addresses of the recipients of transfers indicated in the list;

Completeness and reliability of bank statements and related documents. The completeness of bank statements is determined by their pagination and the transfer of the balance of funds in the account. The balance at the end of the period in the previous bank statement on the account must be equal to the balance at the beginning of the period in the next statement. If unspecified corrections and erasures are found in the bank statement, a counter check must be carried out at the bank institution.

It is necessary to analyze the state of receivables and payables for the reporting dates with the establishment of the timing and causes of debts. Determine whether reconciliations of mutual settlements with organizations and institutions are carried out in a timely manner. It should be borne in mind that according to the Civil Code of the Russian Federation, the general limitation period is 3 years. The limitation period is interrupted if the debtor performs actions indicating recognition of the debt. After a break, the limitation period begins anew. Thus, if the debtor has not confirmed and repaid its debt within 3 years, the institution loses the opportunity to claim the repayment of its obligations by the debtor in court.

During the audit, you need to pay attention to whether there were any cases of offsetting accounts payable, for which the limitation period has expired, in repayment of receivables from other organizations, as well as transferring such debts to the accounts of individuals. Are the amounts of overdue unclaimed accounts payable transferred to the PFR budget in a timely manner, is it reasonable to write off accounts receivable from the balance sheet of the institution.

When checking, pay special attention to the correctness of writing off the amounts of debts that are uncollectible due to the insolvency of debtors. Uncollectible debt is subject to reflection and accounting on an off-balance account to monitor the possibility of its collection in the event of a change in the property status of the debtor.

For sub-account 209.01 "Calculations for shortages" it is necessary to check each amount. A transcript of subaccount 209.01 should be attached to the certificate on the results of the check. Establish what measures are taken to repay the shortfall. Have all the materials been submitted to the investigating authorities for filing a civil claim and what kind of correspondence is available on this issue in the accounting department.

The rules for the issuance of funds to the account and settlements with accountable persons are regulated by the Procedure for Conducting Cash Operations in the Russian Federation, approved by the decision of the Board of Directors of the Bank of Russia dated September 22, 1993 No. 40, the Instruction on Accounting in Institutions and Organizations Budgeted on August 26, 2004 No. 70n.

In the course of the audit, it is necessary to verify compliance with the procedure for issuing advances, the correctness of the preparation of advance reports, the validity of the expenses incurred by primary documents, the timeliness of repayment of the balances of accountable amounts, and the intended use of the advances issued.

The procedure for reimbursement of travel expenses is established by the instruction of the USSR Ministry of Finance dated April 7, 1988 No. 62. The rates of expenses for reimbursement of travel expenses are periodically reviewed by the Ministry of Finance of Russia. Resolution of the Board of the Pension Fund of the Russian Federation dated December 29, 1995 No. 190 “on the norms of expenses for business trips” provides, in exceptional cases, with the permission of the leadership of the Pension Fund, to reimburse travel expenses in excess of the established norms. Resolution of the PFR Board of June 8, 1999 No. 72, the Executive Director of the PFR and the manager of the regional offices of the PFR, within the amounts provided for travel expenses according to the estimate, are allowed to apply the travel expenses reimbursement rates established by local government authorities.

Payment for accommodation in hotels is made in the presence of invoices, and in their absence, payment is made according to the standards established for this by the Ministry of Finance of Russia.

Business trips of employees of institutions to Moscow can be made only with the permission of the management of the PFR. Advance reports must be submitted no later than three days after returning from a business trip, unspent amounts are returned within the same time frame.

In the course of the audit, the safety of inventory items and fixed assets, the correctness of paperwork for income and expenditure, the validity of their write-off, the timeliness and correctness of inventories of fixed assets and inventory items are checked. A selective inventory of fixed assets and material assets is carried out, the results of which are documented in an act.

It is necessary to check whether the purchased equipment corresponds to the one provided in the applications. Are the requirements of Decree of the President of the Russian Federation dated April 8, 1997 No. 305 “On priority measures to prevent corruption and reduce budget expenditures when organizing the purchase of products for state needs” being fulfilled when purchasing inventory items? Analyze the amount of disbursement of funds allocated for these purposes. Timely and fully whether inventory items are accounted for. In case of early write-off of material assets, establish its causes.

It is also necessary to check the correctness of attributing values ​​to fixed assets, the correctness of the assessment of fixed assets and material assets in accounting, the correctness of registration and reflection in accounting of operations for the receipt and disposal of fixed assets and write-offs

material assets, the correctness of the accrual and reflection in accounting for the depreciation of fixed assets, the correctness of the reflection of data on the availability and movement of fixed assets and material assets in accounting and reporting.

To analyze the state of analytical accounting of material values, the correctness of the compilation of accumulative statements f. 438, 396. Check whether the data of analytical and synthetic accounting.

In addition, in the course of the audit, it is necessary to check whether all material assets are in the custody of persons appointed by order of the head of the Department; existence of liability agreements. Is the accounting of material values ​​​​correctly kept (by financially responsible persons and in the accounting department) and documents are drawn up for the acceptance and issuance of these values ​​​​from the warehouse; check the correctness of the book of inventory accounting of materials f. M-17.

The audit act consists of the text of the act and annexes to it, which are referenced in the text of the act (documents, copies of documents, explanations of officials and materially responsible persons, etc.)

The results of the audit are stated in the act on the basis of verified data and facts, confirmed by the documents available in the audited organization, the results of actual control procedures, other audit actions, explanations of officials and materially responsible persons.

A statement of the facts of violations identified during the audit should contain the following mandatory information: what legislative, other regulatory legal acts or their individual provisions have been violated, by whom, when, under what circumstances, what the violation was expressed in, the amount of documented damage.

It is not allowed to include in the audit report the conclusions of the auditors and other persons, assumptions and facts that are not confirmed by documents or the results of inspections.

In the audit act, the auditors should not give a legal and moral and ethical assessment of the actions of officials and materially responsible persons of the audited and other organizations, qualify their actions, intentions and goals, use concepts and phrases that have a deliberately evaluative or accusatory meaning.

The scope of the audit report is not limited, but the auditors should strive for a reasonable and possible conciseness of the presentation, with the obligatory reflection in it of clear and complete answers to all questions of the approved program or an indication of objective reasons for the impossibility of formulating unambiguous answers to the questions posed in the program.

The act indicates for what period the audit was carried out and which documents were subjected to continuous and selective verification.

The act is signed by the auditors, as well as the head of the institution and the chief accountant. In case of disagreement of those being checked with the facts set forth in the audit act, the persons who signed the act, along with its signing, make a reservation before their signature and submit written explanations and documents.

In cases where the audit was carried out on behalf of the Audit Commission of the PFR, one copy of the act is submitted to the Audit Commission of the PFR.

Conclusion

As part of the thesis, the organization of accounting, control and audit of cash in a public institution - the Office of the Pension Fund of the Russian Federation in the Ulyanovsk region was investigated. Based on the results of the study, it is legitimate to draw the following conclusions:

the theory and methodology of accounting for funds is represented by a large number of scientific and practical works of domestic and foreign scientists describing the sequence of operations of an accountant for accounting for funds, their registration;

normative regulation of accounting, control and audit of funds is regulated by the law “On Accounting”, the order of the Ministry of Finance of the Russian Federation “On Approval of the Regulation on Accounting and Accounting in the Russian Federation”, regulatory documents of the Central Bank of the Russian Federation, auditing standards, other documents;

the Department has created the necessary conditions for the proper organization of accounting, ensured strict compliance by all structural divisions and services, employees of divisions and services, employees of the Department with the requirements of the chief accountant in terms of the procedure for processing and submitting the necessary documents to the accounting department;

the chief accountant of the Department ensures control and reflection on the accounting accounts of all ongoing operations, compiling financial statements on time, signing documents that serve as the basis for the issuance of funds;

accounting work in the Department is automated, which reduces and reduces the time of work of the organization's accountants. The automated accounting system covers all accounting registers, mobilizes all the processed primary documentation, and at this processing speed, you can get a positive result without serious errors, even making some adjustments;

The accounting service of the Department performs all the tasks assigned to it. Accounting is organized in accordance with applicable regulations. For accounting, the Department uses advanced forms and methods of accounting and processing information based on the widespread use of modern computer technology. Control is exercised over the timely, correct execution of documents and the legality of transactions. Controls the correctness, rationality and care of spending funds for designated purposes according to the approved cost estimates for the budget;

in management, strict control is exercised over the rational and economical use of material, labor and financial resources, mismanagement and wastefulness are being combated, measures are taken to timely prevent negative phenomena in economic and financial activities, internal economic reserves are identified and mobilized. Accounts are kept of expenses and incomes on special funds, as well as transactions on other extra-budgetary funds. The formation of complete and reliable information about the business processes and results of the Department's activities is also underway. Organized payroll in a timely manner;

The Department of the Treasury of the Office maintains strict accounting and settlements with debtors and creditors. The department participates in the inventory of funds, settlements and material assets, timely and correctly reflects the results of inventories in accounting. Instructive work is also periodically carried out with financially responsible persons on the issues of accounting and ensuring the safety of inventory items and funds held in their custody. In due time, the Department prepares financial statements and provides them to the relevant authorities, ensuring the reliability of reports and balance sheets.

List of sources used

1. Budget Code of the Russian Federation.

2.Civil Code of the Russian Federation.

3.Tax Code of the Russian Federation.

4. Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ.

5. Federal Law "On the Central Bank of the Russian Federation (Bank of Russia)" as amended by the Federal Law of April 28, 1997 No. 70 - FZ.

6. Federal Law No. 2064 dated January 28, 2000 “On Approval of the Instruction on Accounting in Budgetary Organizations”.

7. Decree of the President of the Russian Federation of May 23, 1994 No. 1006 “On the implementation of comprehensive measures for the timely and full payment of taxes and other obligatory payments to the budget.”

8. Decree of the State Committee of the Russian Federation on Statistics dated August 18, 1998 No. 88 on unified forms of primary documentation for accounting for cash transactions and accounting for inventory results.

10. Order of the Ministry of Finance of the Russian Federation on budget classification in the Russian Federation dated 01/06/1998 No. 1.

11. Instruction of the Central Bank of Russia dated 04.10.1993 No. 18 on the procedure for conducting cash transactions in the Russian Federation.

12. Instruction of the Ministry of Finance of the Russian Federation on accounting in budgetary institutions dated 26.08.2004 No. 70 n.

13. Instruction "On the procedure for conducting an audit and verification of control -

Auditing bodies of the Ministry of Finance of the Russian Federation"

from 14.04.2000. No. 42-n.

14. Instructions on budgetary accounting: Ministry of Finance 26 08.2004 p.1-p.117.

15. Guidelines for the inventory of property and financial obligations, approved by order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49.

16. Regulation of the Central Bank of the Russian Federation dated 05.01.1998 No. 14-n “On the rules for organizing cash circulation in the territory of the Russian Federation”.

17. Letter of the Central Bank of the Russian Federation dated November 14, 2001 No. 1050-U “On establishing the maximum amount of cash settlements in the Russian Federation between legal entities”.

18. Letter of the Ministry of Finance of the Russian Federation No. 03-01-12/11-110 dated March 27, 2000 on a new chart of accounts in budget organizations.

19. Astakhov V. P. Accounting (financial) accounting: Textbook.-M.: PRIOR, 2000-467s.

20. Babaev Yu. A. Accounting theory: Textbook for universities. - M: UNITY-DANA, 2003. -304s.

21. Babich A. M., Pavlova L. N. Finance, money circulation, credit. - M.: UNITI, 2000. - 385 p.

22. Rich I. N. Accounting. - Rostov - on Don: Phoenix, 2002. -410s.

23. Vifliemsky A. B., Chirkina O. V. Accounting in budgetary organizations”, 2002. – 220p.

24. Kamordzhanova N. A., Kartashov I. V. Accounting in diagrams and drawings: Textbook. -M.: INFRA - M, 2002 -185 p.

25. Kozlova E. P. Accounting in organizations. - M.: Finance and statistics, 2001-352s.

26. Kondrakov N. P. Accounting in budgetary organizations. -M.: INFRA-M, 2003. - 315s.

27. Kondrakov N.P. Accounting. - M.: INFRA-M, 2005-716 p.

Cash flow on personal accounts with the federal treasury

Types of personal accounts

Features of conducting monetary transactions on a personal account

The procedure for reflecting receipts and expenditures on budgetary and extrabudgetary activities

Documents required for cash transactions

Budgetary institutions account for funds on personal accounts opened with the territorial body of the Federal Treasury at the place of service (Part 2, Article 30 of Federal Law No. 83-FZ of May 8, 2010; as amended on November 3, 2015). The procedure for opening and maintaining personal accounts by the territorial bodies of the Federal Treasury was approved by Order of the Russian Treasury No. 24n dated December 29, 2012 (as amended on December 29, 2014).

Budget organizations do not have the right to independently conclude a bank account agreement for opening accounts for accounting for budget financing - funds are credited to a single account of the federal treasury, with which banks directly work. The bank accepts settlement documents from the federal treasury, it also receives from the bank confirmation of settlement documents for processing, settlement documents received upon the return of funds, account statements.

Budgetary organizations receive cash from the bank using a checkbook issued to the structures of the federal treasury; the unused funds of the federal budget, the budgetary organization also hands over to the cash desks of the bank. The bank sets the cash limit to the structure of the Federal Treasury, which opened the account. The procedure for conducting cash transactions and compliance with the cash limit are controlled by the bodies of the Federal Treasury. Income from entrepreneurial activities, independently earned by a budgetary organization, is also recorded in the accounts in the treasury.

Types of personal accounts

In the territorial body of the Federal Treasury, the following types of personal accounts can be opened for an institution:

20 - designed to account for transactions with the funds of budgetary institutions. This account reflects operations with subsidy funds received for the fulfillment of a state task (with the exception of subsidies for other purposes, capital investments), funds received from entrepreneurial activities, income from property rental, as well as funds received to secure an application for participation in procurement and contract execution;

21 - a separate personal account of a budgetary institution, designed to record transactions with subsidies for other purposes and capital investments (Articles 78.1, 78.2 of the Budget Code of the Russian Federation);

22 - a personal account of a budgetary institution, designed to record transactions with compulsory medical insurance funds.

In the Body of the Federal Treasury for the implementation of operations to the health care institution of the Federal Budgetary Healthcare Institution "Center for Hygiene and Epidemiology in the Kirovsky District" of the city of Yekaterinburg single account opened on the receipt and expenditure of funds, to which are credited:

• subsidies for the implementation of the state task (budget appropriations);
• income received from other income-generating activities.

The institution is also engaged in entrepreneurial activities (provision of sanitary and epidemiological services on a paid basis to legal entities and individuals, individual entrepreneurs, having concluded agreements with them).

For separate accounting of cash flows from different sources of financing, the reflection of operations in accounting by type of activity, the code for the type of financial security (KFO) is used.

The procedure for accounting for subsidies is determined by the Instruction on the Application of the Unified Chart of Accounts for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved by Order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n (as amended on 08/06/2015; hereinafter - Instruction No. 157n). In accordance with it, the code for the type of financial support for activities 4 (KFO 4) “Subsidies for the implementation of the state task” should be applied

For entrepreneurial activity, the code for the type of financial support for activities 2 (KFO 2) “Income from the provision of paid services” is applied.

Features of conducting monetary transactions on a personal account in OFK

1. The primary document for the implementation of non-cash payments for the payment of monetary obligations is an application for cash flow.

To receive cash, an application for receiving cash is made.

Budgetary institutions conduct cash transactions with funds in the manner approved by the Order of the Treasury of Russia dated July 19, 2013 No. 11n.

2. In documents for debiting funds from a personal account with the Federal Treasury, when forming an application for cash expenses, the KFO is indicated. The task of accounting for cash expenses is to control the targeted spending of funds.

3. Subsidies for the fulfillment of the state task (budget appropriations) and income from entrepreneurial activity, other income are credited to one personal account. For separate analytical accounting of cash flows in accounting, off-balance accounts 17 and 18 are used, opened to account 0.201.11.000 “Cash of an institution on personal accounts with the treasury body”.

4. The Federal Treasury controls cash expenditures in the context of budget classification items, regardless of the activities carried out - budgetary or other income-generating.

5. Cash is written off strictly for the intended purpose in accordance with the approved estimate of income and expenses. The expenditure side of the estimate provides for planned expenditures by type of activity with distribution by budget classification items (KOSGU).

FFBUZ works with the federal treasury using SUFD.

S. S. Velizhanskaya,
Deputy Chief Accountant of the Federal Budgetary Health Institution "Center for Hygiene and Epidemiology in the Sverdlovsk Region in the Oktyabrsky and Kirovsky Districts of Yekaterinburg"

The material is published in part. You can read it in full in the magazine.

All budgetary institutions are divided into three types according to their organizational and legal form:
- budget;
- autonomous;
- government.
Since the most common type of institutions are budgetary institutions, we will consider the issues of accounting for cash flow operations using their example.
Grouping account 020100000 "Institutional funds" is provided for recording operations with funds held on the accounts of institutions opened with credit institutions or bodies of the Federal Treasury, as well as operations with cash and monetary documents.
In accordance with clause 70 of the Instructions for the Application of the Chart of Accounts for Budgetary Institutions, approved by Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n (hereinafter - Instruction N 174n), to generate information in monetary terms on the availability of funds of institutions and business transactions that change specified accounting objects, the following groups of accounts are used:
- 020110000 "Cash on the personal accounts of the institution in the treasury body";
- 020120000 "Cash on accounts of an institution with a credit institution";
- 020130000 "Cash in the institution's cash desk".
020110000 "Cash on the personal accounts of the institution in the treasury." The procedure for opening and maintaining personal accounts by the Federal Treasury and its territorial bodies is established by Order of the Federal Treasury of Russia dated 07.10.2008 N 7n.
For accounting of operations on non-cash funds in the currency of the Russian Federation, carried out on personal accounts of a budgetary institution opened with the Federal Treasury, the financial body of the constituent entity of the Russian Federation (municipal formation), the following accounts of analytical accounting are used in accordance with the object of accounting and the content of the economic operations:
- 020111000 "Funds of the institution on personal accounts in the treasury body".
Operations for the receipt of funds to the personal accounts of a budgetary institution are made out by the following accounting entries:
Dr. c. 4 201 11 510 "Receipts of funds of the institution to personal accounts in the treasury" Kt c. 4,205 81,660 "Reduction of receivables on other income" - receipt of a subsidy provided for the implementation of the state (municipal) task;
Dr. c. 5 201 11 510 "Receipts of funds of the institution to personal accounts in the treasury" Kt c. 5,205,81,660 "Reduction of receivables on other income" - receipt of subsidies for other purposes to a separate personal account of a budgetary institution;
Dr. c. 6 201 11 510 "Receipts of funds of the institution to personal accounts in the treasury" Kt c. 6 205 81 660 "Reduction of accounts receivable on other income" - receipt of budget investments to a separate personal account of a budgetary institution;
Dr. c. 0 201 11 510 "Receipts of funds of the institution to personal accounts in the treasury" Kt c. 0 210 03 660 "Decrease in receivables from operations with a financial authority in cash" - receipt of funds from the cash desk of a budgetary institution (shown on the basis of an announcement for a cash contribution attached to an extract from the personal account of a budgetary institution).

Example 1. A budgetary institution received subsidies in the amount of 200,000 rubles to fulfill the state task.

Dr. c. 4 201 11 510 "Receipts of funds of the institution to personal accounts in the treasury" Kt c. 4,205 81,660 "Decrease in accounts receivable from other income" - reflects the receipt of a subsidy in the amount of 200,000 rubles to the personal account of a budgetary institution;
Dr. c. 4,205 81,560 "Increase in accounts receivable from other income" Kt c. 4,401 10,180 "Other income" - accrued income in the amount of a subsidy for the implementation of the state task by the institution - 200,000 rubles.

Cash withdrawal operations from the personal accounts of a budgetary institution are executed on the debit of the analytical accounting accounts of account 0 206 00 000 "Settlements on advanced payments" to the credit of account 0 201 11 610 "Disposal of funds of the institution from personal accounts in the treasury body" on the following grounds:
- transfer of advance payment to the supplier of inventories;
- transfer of advance payment in accordance with the concluded state (municipal) contracts for the needs of the institution (advance payments under contracts for the acquisition of material assets, performance of work, services);
- for the implementation of other advance payments (clause 73 of Instruction No. 174n).
When transferring an advance to a supplier of inventories, the following entry will be made in the accounting records of the institution:
Dr. c. 4,206 34,560 "Increase in receivables for advances on the acquisition of inventories" Kt c. 4 201 11 610 "Disposal of funds of the institution from personal accounts in the treasury";
Debit accounts of analytical accounting c. 0 302 00 000 "Settlements for assumed obligations" 0 201 11 610 "Disposal of funds of an institution from personal accounts in the treasury body" - transfer of funds in payment for delivered (manufactured) material assets, services rendered, work performed in accordance with concluded state (municipal) contracts for the needs of a budgetary institution, as well as transfer of funds to other creditors, including employees of the institution, according to the monetary obligations assumed in relation to them.
When transferring funds to the supplier for the acquired inventories, the following entry will be made in accounting:
Dr. c. 4,302 11,830 "Decrease in accounts payable for the acquisition of inventories" Kt sc. 4 201 11 610 "Disposal of funds of the institution from personal accounts in the treasury";
Debit accounts of analytical accounting c. 0 208 00 000 "Calculations on issued advances" Set of accounts. 0 201 11 610 "Withdrawals of funds of an institution from personal accounts in the treasury" - transfer of funds to accountable persons on the basis of their personal application, subject to a complete report on a previously issued advance, indicating the purpose of the advance and the period for which it is issued.
When transferring funds from the personal account of the institution to pay for travel when sending an employee on a business trip, the following accounting entry will be made:
Dr. c. 4,208 22,560 "Increase in receivables of accountable persons for payment of transport services" Kt c. 4 201 11 610 "Disposal of funds of the institution from personal accounts in the treasury body".
- 020113000 "Funds of the institution in the Treasury on the way."
Recall that cash in transit is recognized as funds transferred to an institution to be credited to its accounts in the next month, as well as funds transferred from one account of an institution to another account, provided that funds are transferred (credited) on more than one business day (p. 162 Instructions for the Application of the Unified Chart of Accounts for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions (hereinafter - Instruction N 157n), approved by Order of the Ministry of Finance of Russia dated 01.12.2010 N 157n).
Operations for the receipt of funds of an institution in the treasury body on the way are made out by the following accounting records (clause 74 of Instruction N 174n):
Dr. c. 0 201 13 510 "Receipts of funds of the institution in the treasury body on the way" Credit of the account of analytical accounting c. 0 304 04 000 "Intradepartmental settlements" - funds in rubles were transferred as part of settlements between the parent institution, separate subdivisions (branches), which will be credited to the personal accounts of a budgetary institution in another reporting period;
Dr. c. 2 201 13 510 "Receipt of funds of the institution in the treasury body on the way" Kt c. 2,201 26,610 "Withdrawals of funds from a letter of credit account of an institution in a credit institution" - acceptance for accounting of funds in rubles transferred from a letter of credit account, but not received on the same business day;
Dr. c. 0 201 13 510 "Receipts of funds of the institution in the treasury body" Kt c. 0 201 27 610 "Foreign currency withdrawals of an institution's funds from an account with a credit institution" - transferred funds for the conversion of foreign currency into the currency of the Russian Federation (roubles).
020120000 "Cash on the institution's accounts with a credit institution". The following analytical accounting accounts are used to maintain accounting records for cash transactions on the accounts of budgetary institutions opened in accordance with the legislation of the Russian Federation in a credit institution in accordance with the object of accounting and the content of the business transaction:
- 020123000 "Funds of an institution in a credit organization are on the way."
According to paragraph 77 of Instruction N 174n, transactions for the receipt of funds in transit are recorded with the following accounting entries:
Dr. c. 0 201 23 510 "Receipts of funds of the institution in the credit institution on the way" Kt c. 0 201 26 610 "Withdrawals of funds of an institution from a letter of credit account of an institution with a credit institution" - receipt of funds in foreign currency transferred from a letter of credit account of a budgetary institution, provided that they are credited to this account on a business day different from the day of transfer;
Dr. c. 0 201 23 510 "Receipts of funds of the institution in the credit institution on the way" Kt c. 0 201 11 610 "Withdrawals of funds of an institution from personal accounts in the treasury" (account 0 201 27 610 "Withdrawals of funds of an institution in foreign currency from an account with a credit institution") - transfer of funds to a letter of credit account of a budgetary institution, subject to their crediting on a business day other than the day of transfer;
Dr. c. 0 201 23 510 "Receipt of funds of an institution in a credit institution on the way" Account number 0 201 34 610 "Withdrawal of funds from the cash desk of an institution" - withdrawal of funds from the cash desk of an institution in foreign currency for crediting to an account with a credit institution according to the announcement on cash contribution, provided that they are credited to the account of a budgetary institution on a business day other than the day of transfer.
- 020126000 "Letters of credit on the accounts of an institution with a credit institution".
In the generally accepted sense, a letter of credit is understood as a conditional monetary obligation accepted by the bank (issuing bank) on behalf of the payer under the letter of credit, to make a payment in favor of the recipient of funds under the letter of credit of the amount specified in the letter of credit upon submission by the latter to the bank of documents in accordance with the terms of the letter of credit in the specified in the text letter of credit terms.
The main regulatory documents governing letter of credit settlements in the Russian Federation are:
- Regulations on the rules for the transfer of funds, approved by the Bank of Russia dated June 19, 2012 N 383-P;
- The Civil Code of the Russian Federation (Art. Art. 867 - 873).
Account 020126000 is intended for accounting for cash flows under letters of credit in the currency of the Russian Federation and in foreign currency under contracts with suppliers for the supply of material assets and for services rendered (clause 173 of Instruction No. 157n). Accounting for transactions under issued letters of credit in foreign currencies is carried out in the currency of the Russian Federation at the exchange rate of the Bank of Russia on the date of transactions in foreign currency. Revaluation of funds in foreign currency is carried out on the date of transactions in foreign currency and on the reporting date.
Here is the correspondence of accounts for the receipt of funds to the letter of credit account of a budgetary institution in a credit institution:
Dr. c. 0 201 26 510 "Receipt of funds to the letter of credit account of the institution in the credit organization" Kt sc. 0 201 11 610 "Disposals of funds of an institution from personal accounts in the treasury" - receipt of funds within one business day;
Dr. c. 0 201 26 510 "Receipt of funds to the letter of credit account of the institution in the credit organization" Kt sc. 0 201 23 610 "Receipts of funds of an institution in a credit institution in transit" - receipt (crediting) of funds transferred on the previous business day;
Dr. c. 0 201 26 510 "Receipt of funds to the letter of credit account of the institution in the credit organization" Kt sc. 0 201 27 610 "Foreign currency withdrawals of an institution's funds from an account with a credit institution" - receipt of foreign currency funds within one business day.
- 020127000 "Funds of an institution in foreign currency on accounts with a credit institution".
According to paragraph 177 of Instruction N 157n, account 020127000 is intended for accounting for operations on the movement of funds of an institution in foreign currency in the event that these operations are not carried out through the bodies of the Federal Treasury.
Operations for the receipt of funds from a budgetary institution in foreign currency to an account with a credit institution are reflected in D-tu account. 0 201 27 510 "Receipts of funds of an institution in foreign currency to an account with a credit institution" and K-tu account:
- 0 201 236 10 "Disposal of funds of an institution in a credit institution in transit" - receipt of funds in foreign currency to an account with a credit institution after the currency of the Russian Federation has been converted;
- 0 201 34 610 "Disposal of funds from the cash desk of an institution" (or account 0 201 23 610 "Disposal of funds of an institution in a credit institution in transit") - receipt of cash in foreign currency to an account in a credit institution from the cash desk of an institution;
- 0 201 26 610 "Withdrawals of funds from a letter of credit account of an institution with a credit institution" - receipt of funds in foreign currency from a letter of credit account to an account with a credit institution within one business day;
- 0 401 10 171 "Income from the revaluation of assets" - a reflection of the positive exchange rate difference upon conversion.
Operations for the disposal of funds of a budgetary institution in foreign currency from an account with a credit institution are documented with the following accounting entries (clause 82 of Instruction N 174n):
Dr. c. 0 201 13 510 "Receipts of funds of the institution in the treasury body" Kt c. 0 201 27 610 "Withdrawal of funds of an institution in foreign currency from an account with a credit institution" - transfer of funds for the conversion of foreign currency into rubles;
Dr. c. 0 201 26 510 "Receipt of funds to the letter of credit account of the institution in the credit organization" Kt sc. 0 201 27 610 "Withdrawal of foreign currency funds of an institution from an account with a credit institution" - transfer of funds in foreign currency to a letter of credit account of a budgetary institution within one business day;
Dr. c. 0 201 34 510 "Receipts of funds to the cash desk of the institution" Kt c. 0 201 27 610 "Withdrawal of foreign currency funds of an institution from an account with a credit institution" - withdrawal of funds in foreign currency from an account with a credit institution for receipt by the cash desk of a budgetary institution;
The debit of the corresponding accounts of analytical accounting c. 0 206 00 000 "Calculations on issued advances" Set of accounts. 0 201 27 610 "Withdrawals of funds of an institution in foreign currency from an account with a credit institution" - transfer of advance payment in foreign currency in accordance with concluded state (municipal) agreements for the needs of the institution;
Dr. c. 0 401 10 171 "Income from the revaluation of assets" Kt ac. 0 201 27 610 "Foreign currency withdrawals of an institution's funds from an account with a credit institution" reflects a negative exchange rate difference.

For reference. The legal basis for foreign currency purchase and sale transactions by resident business entities is established by the provisions of the Federal Law of December 10, 2003 N 173-FZ "On Currency Regulation and Currency Control" (hereinafter - Law N 173-FZ).

In accordance with paragraph 1 of Art. 11 of Law N 173-FZ, the purchase and sale of foreign currency by residents should be carried out only through authorized banks. An authorized bank means a credit institution established in accordance with the legislation of the Russian Federation and entitled, on the basis of licenses from the Bank of Russia, to carry out banking operations with funds in foreign currency, as well as a branch of a credit institution operating in the Russian Federation, established in accordance with the legislation of a foreign state, having the right to carry out banking operations with funds in foreign currency.

Example 2 (numbers are conditional). The director of a budgetary institution was sent on a business trip to the United States for a period of 4 days. Under the report, he was given a paid air ticket and daily allowance for the duration of the business trip. Accommodation was provided by the host. The collective agreement of the organization established that the amount of daily allowance for business trips to the United States is 70 US dollars per day.
The institution decided to purchase $280 from income-generating activities. Suppose that on the date of the acquisition of the currency, the exchange rate of the Bank of Russia was 31 rubles / dollars. USA. The bank's commission amounted to 120 rubles. Thus, the institution transferred to the bank 8800 rubles. [($280 x RUB 31) + RUB 120]. At the time of crediting foreign currency to the account of the institution, the dollar exchange rate changed and amounted to 30 rubles / dollars. USA.
The following entries were made in the accounting records of the institution:
Dr. c. 2 201 23 510 "Receipts of funds of the institution in the credit institution on the way" Kt c. 2,201 11,610 "Disposals of funds of an institution from personal accounts with the treasury body" - funds in rubles were transferred for the purchase of foreign currency in the amount of 8,680 rubles;
Dr. c. 2 201 27 510 "Receipts of funds of an institution in foreign currency to an account with a credit institution" Kt c. 2,201 23,610 "Disposal of funds of an institution in a credit institution in transit" - foreign currency credited to the account in the amount of 8,400 rubles. (USD 280 x RUB 30);
Dr. c. 2 401 20 226 "Costs for other works, services" Kt c. 2,201 27,610 "Disposal of funds of an institution in foreign currency from an account with a credit institution" - a bank commission was written off in the amount of 120 rubles;
Dr. c. 2,401 10,171 "Income from the revaluation of assets" Kt ac. 2,201 23,610 "Disposal of funds of an institution in a credit institution in transit" - reflects a negative exchange rate difference from currency revaluation in the amount of 280 rubles. [(31 RUB - 30 RUB) x $280].
Suppose that at the time the foreign currency was credited to the account of the institution, the dollar exchange rate was 33 rubles / dollars. USA.
Thus, as a result of an increase in the dollar exchange rate, a positive exchange rate difference arises, which is attributed to an increase in the financial result of the current financial year:
Dr. c. 2 201 27 510 "Receipts of funds of an institution in foreign currency to an account with a credit institution" Kt c. 2,401 10,171 "Income from the revaluation of assets" - reflects the positive exchange rate difference from the revaluation of the currency in the amount of 560 rubles. [(33 RUB - 31 RUB) x $280].

For the purposes of income taxation, the tax accounting of the results of the foreign currency acquisition (sale) transaction is reflected as follows:
1) as part of non-operating expenses:
- in the form of a negative exchange rate difference arising from the revaluation of currency values, with the exception of advances issued (received), including on foreign currency accounts in banks, carried out in connection with a change in the official exchange rate of foreign currency against the ruble of the Bank of Russia in accordance with paragraphs. 5 p. 1 art. 265 of the Tax Code of the Russian Federation (TC RF);
- in the form of a negative (positive) difference resulting from the deviation of the foreign currency sale (purchase) rate from the official rate of the Bank of Russia established on the date of transfer of ownership of foreign currency in accordance with paragraphs. 6 p. 1 art. 265 of the Tax Code of the Russian Federation;
2) as part of non-operating income:
- in the form of a positive exchange rate difference arising from the revaluation of currency values, with the exception of advances issued (received), including on currency accounts in banks, carried out in connection with a change in the official exchange rate of a foreign currency against the ruble of the Russian Federation, established by the Bank of Russia in accordance with paragraph 11 of Art. 250 of the Tax Code of the Russian Federation;
- in the form of a positive (negative) exchange rate difference resulting from the deviation of the foreign currency sale (purchase) rate from the official rate established by the Bank of Russia on the date of transfer of ownership of foreign currency in accordance with paragraph 2 of Art. 250 of the Tax Code of the Russian Federation.
020130000 "Cash in the institution's cash desk". By virtue of paragraph 83 of Instruction N 174n, for accounting of cash, monetary documents at the cash desk of a budgetary institution and business operations for their movement, analytical accounting accounts are used in accordance with the object of accounting and the content of the business transaction:
- 020134000 "Cashier".
Operations for the receipt of funds at the cash desk of a budgetary organization are drawn up on the basis of the following documents:
- unified form of primary accounting documentation N KO-1 "Incoming cash order" (form according to OKUD 0310001), approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 N 88 "On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results" (hereinafter - Resolution N 88));
- receipts (form according to OKUD 0504510, approved by Order of the Ministry of Finance of Russia dated December 15, 2010 N 173n "On approval of forms of primary accounting documents and accounting registers used by state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and guidelines for their application").
The receipt of funds at the cash desk is made out by the following accounting entries:
Dt of account 0 201 34 510 "Receipts of funds to the cash desk of the institution" Kt of account. 0 210 03 660 "Decrease in receivables from operations with a financial authority in cash" - receipt of cash in the currency of the Russian Federation to the cash desk from the personal account of the institution opened with the treasury authority, 0 201 27 610 "Disposal of funds of the institution in foreign currency from an account with a credit institution" - the receipt of cash in foreign currency at the cash desk of a budgetary institution from an account with a credit institution;
Dr. c. 2 201 34 510 "Receipts of funds to the cash desk of the institution" Credit of the corresponding accounts of the analytical accounting of account 2 205 00 000 "Calculations on income" - receipt of income to the cash desk of the institution;
Dr. c. 0 201 34 510 "Receipts of funds to the cash desk of the institution" Credit of the relevant accounts of the analytical accounting of account 0 208 000 00 "Settlements with accountable persons" - receipt of balances of accountable amounts;
Dr. c. 0 201 34 510 "Receipts of funds to the cash desk of the institution" Credit of the corresponding accounts of analytical accounting c. 0 209 00 000 "Settlements for damage to property" - receipt of cash in compensation for damage caused to the property of a budgetary institution;
- other accounting records (clause 84 of Instruction No. 174n).

Example 3. In January 2013, budgetary institution A carried out an inventory, as a result of which a shortage of accessories for the manufacture of concert costumes was revealed, costing 7,500 rubles according to accounting data. The market value of fittings also amounted to 7,500 rubles.
An employee of the institution pleaded guilty and reimbursed the amount of damage to the cash desk of the institution based on the market price of the missing property.
The following entries were made in the accounting records of the institution:
Dr. c. 2 401 10 172 "Income from operations with assets" Kt ac. 2,105 36,440 "Decrease in the cost of other inventories - other movable property of the institution" - the missing fittings in the amount of 7,500 rubles were written off;
Dr. c. 2,209 74,560 "Increase in receivables for damage to inventories" Kt c. 2,401 10,172 "Income from transactions with assets" - the amount of damage (market value of the missing fittings) is reflected in the amount of 7500 rubles;
Dr. c. 2 201 34 510 "Receipts of funds to the cash desk of the institution" Kt c. 2,209 74,660 "Reduction of receivables for damage to inventories" - the damage was compensated by the guilty person in the amount of 7500 rubles.

For the purposes of Chap. 25 of the Tax Code of the Russian Federation, income in the form of compensation for damages recognized by an employee is non-operating income of the institution (clause 3 of article 250 of the Tax Code of the Russian Federation).
Operations for the disposal of cash from the cash desk of a budgetary institution on the basis of debit cash warrants (form according to OKUD 0310002, approved by Resolution N 88), are made out by the following accounting entries:
Dr. c. 0 210 03 560 "Increase in accounts receivable from operations with financial authority in cash" Kt ac. 0 201 34 610 "Disposal of funds from the cash desk of an institution" - withdrawal of funds in the currency of the Russian Federation from the cash desk of an institution for crediting to a personal account with the treasury body;
The debit of the corresponding accounts of analytical accounting c. 0 206 00 000 "Calculations on issued advances" Set of accounts. 0 201 34 610 "Withdrawal of funds from the cash desk of an institution" - payment from the cash desk of a budgetary institution of preliminary payments under state (municipal) contracts for the needs of the institution (advance payments);
Dr. c. 2,207 14,540 "Increase in debt of debtors on loans, loans" Kt c. 2 201 34 610 "Disposal of funds from the cash desk of an institution" - granting a loan, loans from the cash desk of a budgetary institution;
Dr. c. 0 209 81 560 "Increase in accounts receivable for shortages of funds" Kt sc. 0 201 34 610 "Disposal of funds from the cash desk of the institution" - the amounts of identified shortages, theft, loss of funds are reflected;
Dr. c. 0 304 06 830 "Decrease in settlements with other creditors" Kt. 0 201 34 610 "Disposal of funds from the cash desk of the institution" - accounting for receivables for the restoration of another source of financial security attracted to fulfill the obligation.

Example 4 (we will use the conditions of example 3). The head of the institution deposited the funds received at the cash desk (the amount of compensated damage) to the personal account of the institution. This transaction was recorded by the accountant as follows:
Dr. c. 2 210 03 560 "Increase in accounts receivable from transactions with financial authority in cash" Kt sc. 2 201 34 610 "Disposal of funds from the cash desk of the institution" - funds were deposited to the personal account of the institution in the amount of 7500 rubles;
Dr. c. 2 201 11 510 "Receipts of funds of the institution to personal accounts in the treasury" Kt c. 2 210 03 660 "Decrease in accounts receivable for operations with a financial authority in cash" - funds were credited to the personal account of the institution in the amount of 7500 rubles.

020135000 "Money documents".
According to clause 169 of Instruction N 157n, monetary documents are:
- paid coupons for fuels and lubricants (POL);
- paid food stamps;
- paid vouchers to rest houses, sanatoriums, camp sites;
- received notifications for postal orders, postage stamps, envelopes with stamps and state duty stamps and the like.
Acceptance at the cash desk and issuance from the cash desk of such documents are made out by the following documents:
- incoming cash orders (form according to OKUD 0310001) with the registration of the record "Fund" on them;
- expenditure cash orders (form according to OKUD 0310002) with the registration of the record "Fund" on them.
Such cash orders are registered in the Journal of registration of incoming and outgoing cash documents separately from incoming and outgoing cash orders that process cash transactions. Accounting for transactions with monetary documents is carried out on separate sheets of the institution's Cash Book with the entry "Stock" on them.
Quite often, employers provide their employees with vouchers to holiday homes, and their children - vouchers to health camps. In most cases, the employer pays part of the cost of the tour, and the other is paid by the employee. Consider the procedure for reflecting in the accounting of a budgetary institution the receipt and issuance of such a monetary document as a resort and sanatorium voucher.

Example 5. Budgetary institution A, using funds from income-generating activities, purchased a resort and sanatorium voucher worth 20,000 rubles for its employee. The employment contract states that when providing a voucher, the employee must reimburse the institution for 17% of its cost. Upon receipt of the voucher, the employee paid his part of the cost of the voucher in cash to the cash desk of the institution.
In the accounting of the institution, these transactions will be reflected as follows:
Dr. c. 2,206 26,560 "Increase in receivables for advances on other works, services" Kt c. 2,201 11,610 "Disposal of funds of the institution from personal accounts in the treasury" - payment for a resort and sanatorium tour in the amount of 20,000 rubles was made;
Dr. c. 2 201 35 510 "Receipt of monetary documents at the cash desk of the institution" Kt c. 2,302 26,730 "Increase in accounts payable for other works, services" - a voucher in the amount of 20,000 rubles was taken into account;
Dr. c. 2,302 26,830 "Reduction of accounts payable for other works, services" Kt c. 2,206 26,660 "Reduction of receivables for advance payments for other works, services" - an advance payment was written off for settlements with a sanatorium in the amount of 20,000 rubles;
Dr. c. 2,208 26,560 "Increase in receivables of accountable persons for payment of other works, services" Kt sc. 2 201 35 610 "Disposal of monetary documents from the cash desk of the institution" - a voucher was issued to an employee in the amount of 20,000 rubles;
Dr. c. 2 201 34 510 "Receipts of funds to the cash desk of the institution" Kt c. 2,208 26,660 "Reduction of receivables of accountable persons for payment of other works, services" - part of the cost of the voucher paid by the employee in the amount of 3400 rubles. (20,000 rubles x 17%).
After the employee returns from the sanatorium:
Dr. c. 2 401 20 226 "Costs for other works, services" Kt c. 2,208 26,660 "Reduction of receivables of accountable persons for payment of other works, services" - expenses are reflected in terms of payment for a voucher by an institution in the amount of 16,600 rubles. (20,000 rubles - 3400 rubles).

The Civil Code of the Russian Federation provides for two types of cash payments - cash and non-cash. As a rule, public sector institutions use non-cash types of payments. At the same time, they cannot do without cash payments. The sale of goods (works, services) to the population, the payment of wages to employees of the institution, social benefits, scholarships, travel expenses - all this involves the use of cash. If the settlements are carried out in cash, then it becomes necessary to conduct cash transactions.
When registering and accounting for cash transactions, institutions should be guided by the procedure for conducting cash transactions in the Russian Federation established by the Bank of Russia (clause 167 of Instruction N 157n).
The procedure for conducting cash transactions on the territory of the Russian Federation for the purpose of organizing cash circulation on its territory is determined by the Regulation on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Bank of Russia dated October 12, 2011 N 373-P (hereinafter - the Regulation N 373-P).
In order to conduct cash transactions, institutions must establish the maximum allowable amount of cash that can be kept at the cash desk after the amount of the cash balance at the end of the working day has been entered in the cash book (hereinafter referred to as the limit). This requirement is established by clause 1.2 of Regulation N 373-P. This limit must be fixed by an administrative document, kept in the manner determined by the head of the institution or other authorized person. The procedure for calculating the cash balance limit is set out in the Appendix to Regulation N 373-P.
Institutions are required to keep cash in excess of the established limit in bank accounts with credit institutions or the Bank of Russia (clause 1.4 of Regulation N 373-P).
An authorized representative of an institution deposits cash in a bank or in an organization that is part of the Bank of Russia system, the charter of which grants it the right to transport cash, collect cash, as well as cash operations in terms of receiving and processing cash for crediting, transferring or transferring them to the account of the institution.
The presence of funds in the cash register in excess of the limit is permissible:
- on the days of payment of wages, scholarships, payments included in accordance with the methodology adopted for filling out the forms of federal state statistical observation, in the wage fund, and payments of a social nature, including the day of receipt of cash from a bank account for these payments. Note that the term for issuing cash for these payments is determined by the head, but it cannot exceed 5 business days (including the day of receiving cash from a bank account for these payments), which follows from clause 4.6 of Regulation N 373-P;
- on weekends, non-working holidays, if the institution conducts cash transactions on these days.
In other cases, the accumulation of cash in the cash desk in excess of the established limit of the cash balance is not allowed by the institution.
The use of cash registers (CCP) in the implementation of cash settlements by budgetary institutions. According to paragraph 1 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) payments using payment cards" (hereinafter - Law N 54-FZ) organizations, including budgetary institutions, carrying out cash settlements or settlements using payment cards, when selling goods, performing work or providing services, they are required to use a cash register included in the State Register of CCPs.
Paragraph 3 of Art. 2 of Law N 54-FZ establishes a list of activities in the implementation of which an institution, due to the specifics of its activities or the characteristics of its location, can make cash payments and (or) payments using payment cards without the use of cash registers. So, for example, the possibility of non-use of CCP is provided for when providing meals to students and employees of general education schools and equivalent educational institutions during training sessions. Budgetary institutions, which, in accordance with Law N 54-FZ, may not use cash registers, must reflect their choice in the accounting policy of the institution.
Also, the CCP may not be applied in the case of the provision of services to the population, subject to the issuance by institutions of the relevant strict reporting forms.

Example 6. In a budgetary institution, an inventory was carried out, the results of which revealed a shortage of sports equipment, costing 2,000 rubles according to accounting data. The market value of the inventory also amounted to 2000 rubles.
An employee of the institution admitted his guilt and reimbursed the amount of damage to the cash desk of the institution based on the market price of the missing property.
The following entries were made in the accounting records of the institution:
Dr. c. 2 401 10 172 "Income from operations with assets" Kt ac. 2 105 36 440 "Decrease in the cost of other inventories - other movable property of the institution" - the missing sports equipment in the amount of 2000 rubles was written off;
Dr. c. 2,209 74,560 "Increase in receivables for damage to inventories" Kt c. 2,401 10,172 "Income from operations with assets" - reflected damage (market value of the missing inventory) in the amount of 2000 rubles;
Dr. c. 2 201 34 510 "Receipts of funds to the cash desk of the institution" Kt c. 2,209 74,660 "Reduction of receivables for damage to inventories" - the damage was compensated by the guilty person in the amount of 2000 rubles.

Bibliography

1. On accounting: Federal Law of 06.12.2011 N 402-FZ.
2. On the approval of the Instructions on the procedure for compiling, submitting annual, quarterly financial statements of state (municipal) budgetary and autonomous institutions: Order of the Ministry of Finance of Russia dated March 25, 2011 N 33n.
3. On the approval of the Chart of Accounts for accounting of budgetary institutions and the Instructions for its application: Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n.