According to the Federal Law, all business entities develop, draw up and submit financial statements based on the accounting carried out during the year. Among them is Form 6, which is intended for reporting on the intended use of funds.
You can download the report form on the intended use of funds in the OKUD form 0710006 at.
Form 6 is submitted as part of the package of general documents for annual reporting. It is presented by enterprises that are classified as non-profits. This document was approved by the 66th Order from the Ministry of Finance. The form must be submitted along with other reporting documents no later than three months after the end of the tax period for which the documentation is prepared.
The reporting form is classified according to OKUD 0710006. The Ministry of Finance on its official resources allows you to download the form and then fill it out by hand or by machine.
The form proposed by the Ministry of Finance is optional and can be adjusted to suit the needs of the enterprise. For example, some sections can be added to it if they are needed.
What does the report on the intended use of funds show?
A report on the intended use of funds received is systematized data on what funds were received from membership or voluntary contributions, as well as the balances of these funds in accounts as of the date called the reporting date. Moreover, the data shows not only for the period being described, but also for the previous one, which allows us to examine in more detail the dynamics of the use of funds, their quantity, as well as balances compared to the previous period.
It is worth noting that this report also shows what funds came from budget sources. For example, as assistance from the state. They show not only the balances in each direction at the beginning and end of the period, but also the processes of receipts and expenditures during it.
It should also be noted that this report serves as some addition to the balance sheet as. Some structures may legally draw up a simplified version of this document.
So, we can conclude that reporting form No. 6 is used when the enterprise has income from voluntary, membership, entry sources, as well as from business activities and even the sale of some property. Such revenues, as well as their use, must be reflected not only in the balance sheet, but also in this reporting form as a specific explanation for the balance sheet items. This report also shows where, how and how much of these funds are spent.
Structural design
Includes four sections. Each of them must be filled out. The structural organization is worth taking a closer look at.
- The 1st part is called “Opening Balance.” It shows what funds the company has from the above sources at the beginning of this tax period, as well as what amount it had at the end of the previous period.
- The 2nd part indicates “Funds Received”. The name speaks for itself; here we display all the financial income of the company.
- The 3rd part is called “Funds Used”. It not only reflects how much was spent, but also the purposes for which the expenses were spent. The list of goals begins with the implementation of targeted types of events, such as charity events, and ends with the costs of retaining the management staff.
- Part 4 “Balance at the end of the year.” This section displays those funds that the company did not use in this reporting period. That is, which remained on the accounts.
Filling procedure
The document is filled out, starting with data characterizing the enterprise. Then data is entered by section, namely: balances from last year, new revenues, expenses associated with this type of funds, including the intended use of budget funds. Calculations are carried out for all sections and the column containing the result data is filled in.
It should be noted that there are situations when the amount of expenses exceeds the amount that was received. In this case, the resulting data, like all negative indicators, is written in parentheses, which indicates a negative amount. Such a situation cannot go uncommented, and explanations are made about it, which describe the reasons for its occurrence and ways to cope with it.
The drawn up document is certified by the signature of the chief accountant, the person who manages this organization, and the date of preparation is also indicated. The report is included in the general package of documents and submitted for consideration.
So, the report on the intended use of funds, being an independent document, still relates to the balance sheet, as it provides certain explanations for its items. It is submitted as part of the general annual financial statements, and is compiled on the basis of the reporting period under study and the one that preceded it.
The report on the intended use of funds (hereinafter referred to as the Report) is included in the financial statements only by public organizations (associations) that do not carry out entrepreneurial activities and do not have turnover in the sale of goods (works, services), with the exception of disposed property.
The Report reflects the amounts received in the reporting and previous years as entrance, membership, voluntary contributions, and amounts of other income.
In addition, the amount of money spent in the reporting and previous years is deciphered.
Line codes of the Report on the intended use of funds
We present the line codes in accordance with Appendix No. 4 to Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.The procedure for filling out the lines of the Report on the intended use of funds
Opening balance
Line 6100"Balance of funds at the beginning of the reporting year"This line reflects the amount of targeted financing at the beginning of the reporting year and at the beginning of the previous year.
This is the incoming credit balance for account 86 “Targeted financing”.
If the organization carried out business activities and received profit from this activity, the remainder of the profit should also be reflected on line 6100.
The profit received by a non-profit organization after the accrual of income tax is added to the funds for targeted financing.
This operation is reflected by the posting:
Debit 99 Credit 86 - reflects the amount of profit received from business activities, which is added to targeted financing funds.
Chapter"Funds have arrived"
This section reflects income in the form of entrance, membership and voluntary contributions, as well as income from business activities and other income in the reporting and previous years.
Line 6210"Entry fees"
line 6215"Membership fee",
line 6220"Targeted contributions"
line 6230"Voluntary property contributionsand donations"
These lines reflect the amounts of contributions received in the reporting year and in the previous period from the budget from participants and founders of the organization, sponsors, etc., according to analytical accounting data for account 86 “Targeted financing”.
Note: contributions can be transferred to a public organization not in cash, but in the form of property.
Such receipts are reflected in the debit of the accounts of material assets (08 “Investments in non-current assets”, 10 “Materials”, etc.) in correspondence with the credit of account 86 “Targeted financing”.
The amount of contributions received in kind should be reflected on line 6230.
Line 6240"Profit from income-generating activities"
This line reflects the amount of profit received from business activities in the reporting year and in the previous period.
Line 6240 is filled out in the Report only by those non-profit organizations that carried out entrepreneurial activities in the reporting and (or) previous years.
Let us remind you that such organizations use this form when preparing explanations for the annual financial statements.
Line 6250"Other"
This line reflects other receipts not reflected in lines 6210 - 6230.
These may be amounts of state assistance, amounts received for the implementation of any specific goals (if they are not entrance, membership, targeted or voluntary property contributions), amounts received as a result of the sale of fixed assets and other property, etc.
When forming the indicator for line 6250, it is necessary to remember the principle of materiality.
Amounts that are significant quantitatively or qualitatively must be reflected in additional transcript lines or in an explanatory note.
Line 6200"Total funds received"
This is the total line for the Funds Received section. It reflects the sum of the indicators of lines 6210 - 6250.
For public organizations that do not carry out entrepreneurial activities (except for the sale of property), the line indicator 6200 must coincide with the credit turnover in account 86 “Targeted financing” of the reporting and previous periods.
Chapter"Funds Used"
This section shows the directions for using the proceeds received by the public organization.
Lines 6310 - 6313 "Expenses for targeted activities"
These lines reflect the amounts of expenses incurred by the public organization in connection with the activities provided for by its charter.
To decipher the total amount reflected in line 6310, the Report on the intended use of funds received includes decoding lines 6311 “Social and charitable assistance”, 6312 “Conducting conferences, meetings, seminars, etc.” and 6313 "Other events".
Initially, expenses for carrying out activities related to the statutory activities of the organization are formed by the debit of account 20 “Main production” in correspondence with the accounts of settlements with suppliers, contractors and other debtors (accounts 60 and 76). These expenses are then written off from targeted financing (Debit 86 Credit 20). Thus, line 6310 and decryption lines reflect analytical data of debit turnover on account 86 in correspondence with account 20.
When forming the “Use of Funds” section, it is necessary to remember the principle of materiality.
If the amount on line 6313 “Other activities” is significant, you need to add additional lines that will decipher the indicator on line 6313.
They should reflect exactly what activities were carried out. The decoding of the indicator for line 6313 can be given in the explanatory note.
Lines 6320 - 6326 "Maintenance costscontrol apparatus"
These lines reflect the amount of expenses for maintaining a public organization. The Report form approved by the Ministry of Finance of Russia contains the following decoding lines for line 6320:
- line 6321 "Expenses related to wages (including accruals)." It reflects the amounts of accrued wages of employees (including administrative personnel and workers such as cleaners, secretaries, etc.) together with the amounts of accrued contributions for compulsory pension insurance, compulsory health and social insurance;
- line 6322 “Payments not related to wages”, which reflects other payments to employees of a non-profit organization. If the organization did not make such payments in the reporting and previous periods, then this line in the form is not filled in;
- line 6323 “Expenses for official travel and business trips”;
- line 6324 “Maintenance of premises, buildings, vehicles and other property (except for repairs)”;
- line 6325 “Repair of fixed assets and other property”;
- line 6326 "Other".
Thus, when generating indicators for line 6320 and decryption lines, analytical data from debit turnover on account 86 in correspondence with account 26 is used.
Line 6330"Purchase of fixed assets,inventory and other property"
This line reflects the amounts of targeted financing used in connection with the acquisition of fixed assets and other inventory items.
The indicator of this line is formed according to the analytical data of the debit turnover of account 86 “Targeted financing”.
Line 6350"Other"
This line reflects the amounts of targeted funding used that are not included in other lines in the “Funds Used” section.
Line 6300"Total funds used"
This line is the final line for the "Funds Used" section.
It reflects the entire amount of targeted financing used by the organization in the reporting and previous years.
The indicator of this line is formed as the sum of the indicators of lines 6310 “Expenses for targeted activities”, 6320 “Expenses for maintaining the management apparatus”, 6330 “Acquisition of fixed assets, inventory and other property” and 6350 “Other”.
If the organization did not carry out business activities in the reporting and (or) previous years, the indicator in line 6300 should coincide with the debit turnover in account 86 “Targeted financing” for the reporting and previous years.
Balance at the end of the year
Line 6400"Balance of funds at the end of the reporting year"This is the bottom line for the Report.
It reflects the amount of unused targeted funding received by the public organization in the reporting and previous periods.
Line indicator 6400 is calculated as the sum of the funds balance at the beginning of the period (line indicator 6100) and the amount of funds received (line indicator 6200) minus the amount of funds used (line indicator 6300).
The value in line 6400 should be equal to the balance of account 86 “Targeted financing” at the end of the period.
If the account balance 86 is debit, then the line indicator 6400 is a negative value and should be enclosed in parentheses.
The explanatory note should explain the reasons for the formation of such a result.
Interconnection of indicatorsReport on the intended use of funds received
Reporting indicator | What should it match? | Under what conditions |
|
Column "For the reporting year" | With column indicator 3 | ||
With indicator graphs | |||
Column "For the reporting year" | With column indicator 3 | ||
With indicator graphs | |||
Column "For the reporting year" | With column indicator 3 | If at the beginning |
|
With indicators graph | |||
Column "For the reporting year" | With column indicator 3 | If at the beginning |
|
With indicator graphs | |||
Column "For the reporting year" | With the sum of indicators for | ||
Column "For the reporting year" | With the sum of indicators for | ||
Column "For the reporting year" | With indicator graphs | ||
Column "For the reporting year" | With indicator graphs | ||
Column "For the reporting year" | With column indicator 3 | If at the beginning |
|
With indicator graphs | |||
Column "For the reporting year" | With column indicator 3 | If at the beginning |
|
With indicator graphs | |||
Column "For the reporting year" | With the sum of indicators for | ||
Column "For the reporting year" | With the sum of indicators for | ||
Column "For the reporting year" | With column indicator 4 | ||
With indicator graphs | |||
Column "For the reporting year" | With column indicator 4 | ||
With indicator graphs |
An example of filling out a Report on the intended use of funds
The staff of the organization - NPO includes a chairman and chief accountant.
In 2017, the organization received entry fees totaling RUB 300,000.
In addition, membership fees totaling RUB 500,000 were received.
The organization's expenses in 2017 were:
- for holding conferences and seminars - 500,000 rubles;
- for remuneration of full-time employees - 100,000 rubles. (including wages - 80,000 rubles, insurance contributions to extra-budgetary funds - 20,000 rubles);
- for the purchase of equipment - 100,000 rubles;
- to pay for rent of premises and utilities - 55,000 rubles;
- for business trips - 15,000 rubles;
- for repairs of fixed assets - 20,000 rubles.
| Indicator name | Code | year | year |
| Balance of funds at the beginning of the reporting year | 6100 | 246 | 157 |
| Funds received | |||
| Entry fees | 6210 | 300 | 30 |
| Membership fee | 6215 | 500 | 600 |
| Targeted contributions | 6220 | - | - |
| Voluntary property contributions and donations | 6230 | - | 250 |
| Profit from business activities of the organization | 6240 | - | - |
| Others | 6250 | - | 150 |
| Total funds received | 6200 | 800 | 1030 |
| Funds used | |||
| Expenses for targeted activities | 6310 | (500) | (550) |
including: | |||
social and charitable assistance | 6311 | (-) | (-) |
holding conferences, meetings, seminars, etc. | 6312 | (500) | (550) |
other events | 6313 | (-) | (-) |
| Expenses for maintaining the management staff | 6320 | (190) | (279) |
including: | |||
expenses related to wages (including accruals) | 6321 | (100) | (125) |
non-wage payments | 6322 | (-) | (-) |
expenses for official travel and business trips | 6323 | (15) | (22) |
| 6324 | (55) | (87) | |
repair of fixed assets and other property | 6325 | (20) | (45) |
| 6326 | (-) | (-) | |
| Acquisition of fixed assets, inventory and other property | 6330 | (100) | (112) |
| Others | 6350 | (-) | (-) |
| Total funds used | 6300 | (790) | (941) |
| Balance of funds at the end of the reporting year | 6400 | 256 | 246 |
At the end of the reporting period, a document on the intended use of the funds received is an integral document for non-profit organizations.
A report on the intended use of funds is a document containing information about the remaining amount of money in the organization’s accounts after they have been spent during the reporting period.
It fully reflects the receipt of various types of contributions - membership, voluntary and others. A report is drawn up in the form established by the legislator, all sections of which are required to be completed.
This paper, together with the balance sheet, is necessary:
- For reporting to tax authorities;
- For submission to territorial authorities for the purpose of generating statistical data;
- To disclose information to members of the organization who made financial investments.
Important: the form must be submitted together with other documents at the appropriate time. How to correctly fill out an advance report - step-by-step instructions are provided.
The preparation of this document is regulated by the relevant regulations:
- Federal Law of the Russian Federation No. 402 of 2011;
- Appendix to Order of the Ministry of Finance of the Russian Federation No. 4 of 2010.
You can find out how accounting, auditing and taxation are carried out in non-profit organizations in this video:
By whom and when is the document drawn up?
According to the above Federal Law, this documentation is required to be submitted by any non-profit company that is not engaged in the sale of products, regardless of the chosen form of taxation.
Documentation should be submitted at the end of each reporting period, that is, annually, no later than 3 months from its end.
Find out what it is and within what time frame it must be submitted in the article at the link.
Targeted use of funds - what is it?
This is the use of funds for a specific purpose, received from a person with any status, including from the budget or from an international organization.
The subject of financing may be:
- Funds transferred to any option or contributed in cash;
- Property;
- Subsidies;
- Grants;
- Contributions.
In the case of a non-profit organization, funding from outside is necessary to be able to carry out its activities, since it cannot receive income in any other way. You will learn in what order state financing of business in the Russian Federation is carried out.
At the same time, the expenditure of funds must be constantly monitored. In case of misuse of funds, tax is collected in accordance with the requirements of the law.
When using the funds received for certain needs, it is necessary to keep separate records of income and expenses received during targeted financing.
Report form on the intended use of funds
This report has a unified form with code according to OKUD 0710006 approved by Order of the Ministry of Finance No. 66.
In this case, it is not necessary to use the established form; it is enough to take it as a model for correction to the characteristics of the enterprise.
The form consists of:
- Headers in which you must enter all the data regarding the organization, reporting period, unit of measurement of funds - thousands/millions.
- 4 sections:
- Balance of money at the beginning of the year;
- Received funds;
- Funds used;
- Balance at the end of the year;
- Signature with transcript of the manager;
- Date of preparation;
- Note - in the form of small instructions for filling out the document.
Sample of filling out a report. Compilation rules
You need to start filling out the document from the header, which describes the enterprise as a whole.
- Balance data for the past year;
- New Arrivals;
- Spending of funds, including spending of budget money for designated purposes;
- Amount of unused balance by calculating the above data.
Important: the document must be certified by the head of the company and the person responsible for accounting.
How the organization is carried out and what documents need to be drawn up in this case - read the link.
Possible mistakes
First of all, you need to understand that the document must be filled out without blots or typos. The data in it should be accurate so that there are no discrepancies in the future.
Important: indicate all amounts in thousands or millions, but only in rubles. You should also take into account the fact that sometimes the expense indicator exceeds the sum of the balance and income, then the result is a number with a minus, which should be indicated in parentheses as a negative number.
Important: a comment is required for this amount - the reason for the minus and suggestions for correcting the situation.
Details of the report on intended use. Filling out each item
The following information must be entered in each column of the document:
- In the 1st column, the carryover balance from the past period is indicated, this amount is taken from account Kt 86, and the income received from business activities must also be indicated here.
- In the 2nd column it is necessary to indicate line by line the investments for the entire period to which they relate:
- Entry fees, which must be paid by a new member of the company;
- Membership fees, which are also obligatory paid by each existing member of the partnership, on average once a year;
- Targeted – intended without fail to solve certain problems;
- Voluntary, which can be contributed by any person, including legal entities, as sponsorship or donation.
Important: in this column it is also necessary to indicate revenues from the state budget, from the entrepreneurial activities of the organization, and from the sale of property.
- In the 3rd column you need to enter data on the expenditure of money:
- Expenses for targeted activities.
- Expenses for maintaining staff as the main activity of the organization:
- Wages, bonuses, vacation pay, travel allowances and other payments;
- Costs of maintaining the building, carrying out repairs and other operating expenses.
- Expenses that went towards the purchase of operating systems, inventory, equipment, reconstruction, modernization, etc.
- Other expenses.
- In the last column you must indicate the total of all calculations.
Responsibility
Initially, the collection of a fine threatens those enterprises that, in the course of their activities, used funds for the intended purpose as inappropriate.
According to Article 1 No. 126 of the Tax Code of the Russian Federation, all enterprises obligated to perform these actions, including non-profit organizations, are held liable for failure to submit a package of documents on the balance sheet report or for submitting it incompletely.
The amount of penalties will be affected by the size of the submitted package; if the list of documentation is incomplete, a fine of 200 rubles will be charged for each missing form.
Conclusion
It turns out that the report on the intended use of funds received during the year, being an independent document, is one of the accounting documents that must be submitted to the tax authorities at the end of the reporting period, and it must contain a complete picture of the movement of funds within the organization.
More detailed information about all NPO reporting is contained in this video:
New form "Report on the intended use of funds received" officially approved by the document Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n (as amended by Orders of the Ministry of Finance of the Russian Federation dated October 5, 2011 No. 124n, dated April 6, 2015 No. 57n).
More information about using the form "Report on the intended use of funds received":
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A report on the intended use of funds received demonstrates the receipt of money and the structure of their expenditure in non-profit organizations, drawn up in Form No. 6, OKUD code 0710006, in accordance with strictly regulated norms and rules. Also in this accounting register the money unused during the reporting period is indicated. This document is one of the annexes to the final annual balance sheet of the institution and is submitted to the following authorized authorities:
- territorial tax inspectorates;
- statistical authorities.
The report may also be requested by interested third parties to disclose information about the movement of contributions made and money allocated.
Form No. 6 is provided annually by absolutely all non-profit organizations (clause 2 of Article 14 of Federal Law No. 402 of December 6, 2011) regardless of the accounting system or taxation regime (general or special). Those institutions that are noted in Part 4 of Art. 6 402-FZ, has the right to use the simplified form No. 6 of the report on the intended use of funds; we will analyze how to fill it out using a specific example for an NPO.
Reports are submitted within a three-month period after the end of the reporting year.
Report on the intended use of funds, form 6
The form was approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n, the filling procedure is regulated by the Federal Law dated December 6, 2011 No. 402-FZ and the letter of the Ministry of Finance of Russia dated December 29, 2015 No. 07-01-06/77013.
How to fill out
In the report on the intended use of funds, two columns are filled in, illustrating similar data for the current and previous periods (years).
In the section under code 6100 “Balance of funds at the beginning of the reporting period,” the amount of funds remaining with the organization at the end of the previous period and transferred to the beginning of the current period is indicated. This value is located on Kt account 86 “Targeted financing”. This indicator also includes the profit received by the NPO from doing business.
Section code 6210 “Funds received” reflects the entire amount of financial receipts for the reporting year, including entrance and target fees, voluntary donations, profits from income-generating activities, government funding, and money received from the sale of property.
In the “Funds Used” section, the institution’s expenses are entered in the context of areas where the proceeds are spent:
- 6310 - “Expenses for targeted events” (social and charitable programs, seminars, conferences and other events).
- 6320 - “Expenses for maintaining the management apparatus.” These include wages (accruals for wages, compensation, incentives and bonus payments), payments not related to payroll (vacation pay, etc.), compensation for travel expenses, costs of maintaining buildings, structures, premises, repairs of fixed assets And so on. These costs are written off through the core activities of the non-profit organization.
- 6330 - “Purchase of fixed assets, inventory and other property.” Here the costs of the institution for the purchase, technical re-equipment, reconstruction, and OS update are noted.
- 6350 - “Other”. Financial costs in the debit of account 86 “Targeted financing”, not included in other groups.
Section 6400 “Fund balance at the end of the reporting year” reflects the amount of unused money at the end of the current (previous) period. If, based on the results of the financial and economic activities of the NPO, the expenditure side exceeds the income side, the actual discrepancy is entered in parentheses, and the responsible accountant draws up an explanatory note.