Kosgu budget classification code 226. Name and interpretation of kosgu. What are kosgu codes used for?

KOSGU 226 is often confused with KOSGU 225, since many expenses can be reflected under both subarticles. We’ll tell you how to decipher KOSGU 225 and KOSGU 226 in 2019, and also assign expenses to the correct sub-item, for example, tire fitting, cartridge refilling, etc.

Landscaping

There is no concept of “improvement” in the legislation. The financial department believes that these are the costs of creating a comfortable, practical and aesthetically equipped space on the territory of the institution. That is, these are various works, services and non-financial assets.

If the subject of the contract is a set of landscaping works, spend the costs according to subarticle KOSGU 226 “Other works, services.” The complex may include the following works:

install fences, fountains, lanterns, benches,
plant flowerbeds and flower beds,
plant trees and shrubs,
arrange areas for vehicles, children's playgrounds,
pave the paths and lay paving slabs.

If you have concluded several contracts for improvement, distribute the expenses in accounting:

install equipment, plant plants, pave asphalt - subarticle KOSGU 226 “Other work, services”,
cut bushes and grass on lawns - subarticle KOSGU 225 “Works, services for property maintenance.”

Repair of office equipment or furniture

In accounting and reporting, expenses for contract repairs of office equipment or furniture must be covered under subarticle KOSGU 225 “Works, services for property maintenance.” This applies to property that belongs to the institution with the right of operational management.

Applying road markings

The application of road markings refers to property maintenance services, which means subarticle 225. This is explained by the fact that this article applies not only to the property of the institution, but also to the property of the treasury. What, as a rule, are public roads.

Download the cheat sheet with the latest changes in KOSGU:

Download the cheat sheet

Note! It is important to use the correct KOSGU codes to avoid accounting errors.

Water heater diagnostic services

An examination of the technical condition of the property to determine whether it can be further exploited is reflected in subarticle KOSGU 225 “Works, services for property maintenance.” Water heater diagnostics is one of these services. Reflection of these expenses according to KOSGU 226 is possible if the institution pursues other goals.

Excavator services

If the services of an excavator or other special equipment are needed to maintain property (removing snow, garbage, etc.), record the costs under subsection 225. If you rent an excavator - KOSGU 224. If the purpose of the service is to transport cargo, then charge the expenses to

Compliance with KVR and KOSGU

Let's look at how KVRs correspond to KOSGU 225 and 226. In 2019, the compliance table was updated, download it:

KVR 119 KOSGU 226

Since 2017, KVR 119 can be used not only with KOSGU 213 and 262, but also used for subarticle 226 of KOSGU. But do not forget that this is allowed only in relation to expenses related to the prevention of injuries at work and occupational diseases. Payment of such expenses is made from funds paid as contributions to the Social Insurance Fund.

Type of expenses 123 KOSGU 226

By type of expenses 123 compensation and various compensations are reflected to persons who are involved in the performance of certain powers. Such persons may be deputies, lawyers, witnesses, jurors participating in court proceedings and other citizens. Expenses subject to reimbursement, as a rule, are fuels and lubricants, cellular communications, travel, etc.

KVR 244 KOSGU 226

KVR 244 includes other procurement of works, services and goods for state or municipal needs. In conjunction with KOSGU 226, this may mean other services related to procurement. For example, disposal of decommissioned and previously removed equipment.

Payment for installation work - payment for the installation (expansion) of unified functioning systems: security, fire alarms, LAN, video surveillance, access control (including the installation of a “panic button”), with the exception of the cost of fixed assets necessary for upgrading the systems; - payment for commissioning work “idle” (within the framework of budget investments);

— installation (expansion) of unified functioning systems (including bringing them into a state suitable for use), such as: security, fire alarms, local area network, video surveillance system, access control and other similar systems, incl. arrangement of a “panic button”, as well as work on the modernization of these systems (with the exception of the cost of fixed assets necessary for modernization and supplied by the contractor, the cost of payment for which should be reflected under article KOSGU 310 “Increase in the cost of fixed assets”); - commissioning work “ "idle" (capital expenses to pay for work on comprehensive testing and adjustment of installed equipment at capital construction projects, carried out as part of budget investments);

Which articles (sub-articles) of KOSGU and codes of types of expenses can be attributed to - work on the installation (installation) of air heaters in exhibition halls - and - work on the installation (installation) of split systems - (the result of the work will be documented in acts on forms KS-2 and KS-3, heaters are installed in the heating system of the building, a split system is an equipment system)? Is it possible to apply Article 226 of KOSGU and expense type code 244

In your situation, based on the results of the work performed by the contractor, the institution has an object that will be classified as fixed assets. At the same time, the institution did not make any other expenses, in addition to payment for this work (the split system was not purchased separately by the institution), accordingly, the costs of paying for the work, as a result of which an independent fixed asset object will be put into operation, can be attributed to Article 310 “Increase in the value of fixed assets” KOSGU * (2).

2. Starting from the budgets for 2019 (for 2019 and for the planning period 2019 and 2019), when drawing up and executing budgets, KOSGU is no longer applied (clause 7 of article 4 of the Federal Law of October 22, 2014 N 311-FZ). At the same time, according to paragraph 1 of Art. 18, art. 19 of the Budget Code of the Russian Federation KOSGU is still part of the budget classification of the Russian Federation and is used for accounting and reporting, i.e. to reflect events that have already occurred.

Encyclopedia of solutions

We note that the corresponding section of Directive No. 65n contains a fairly wide list of expenses attributable to subarticle 226 “Other work, services” of KOSGU. In addition, the procedure for attributing to this sub-item expenses that are not directly named in Directive No. 65n is defined in separate explanations from specialists of the financial department:

The materials in the information block will help you quickly and at a high level solve problems in the field of accounting, use of budget classification, as well as correctly apply regulatory legal acts in the context of improving the legal status of state (municipal) institutions.

What expenses are included in subarticle 226 - other work, services - KOSGU

— expenses for acquiring the non-exclusive right to use the software on the basis of a license agreement;
– fee for purchasing and updating reference and information databases;
– payment for services for the protection of electronic document management (software product support) using certification means of cryptographic information protection;
– expenses for periodic verification (including certification) of an informatization object (AW) on a PC for compliance with special requirements and recommendations regarding the protection of state secret information from leakage through technical channels

— payment for architectural and archaeological measurements;
– costs for the development of master plans combined with the territory planning project;
– payment for surveying the boundaries of land plots;
– payment for standard design work;
– payment for the development of design and estimate documentation for the construction, reconstruction and repair of non-financial assets;
– costs for developing technical conditions for connecting to engineering support networks, increasing power consumption

Subarticle 226 Other work, services

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

— services for organizing bidding (development of tender documentation, auction documentation, publication and placement of a notice of an open competition or open auction, sending invitations to take part in a closed competition or a closed auction, other functions related to ensuring the conduct of bidding);

Distribution of expenses between KOSGU 226 Other works and services and KOSGU 225 Works, services for property maintenance

(a) At the expense of funds under subsection KOSGU 226 “Other work, services,” the Institution transferred 10,898 rubles for services for servicing a hazardous production facility (diesel fuel tanks), while these expenses, in the opinion of TUFSBN, should have been made under subsection KOSGU 225 “Works, services for property maintenance.” From the case materials it follows that the expenses were incurred on the basis of a contract for the maintenance of a hazardous production facility. At the same time, the costs of paying for these services are not included by the Ministry of Finance of the Russian Federation in subarticle KOSGU 225 “Works, services for property maintenance” by Order No. 150n.
The courts rightfully considered that these services are not inherently related to the maintenance of property, they are aimed at ensuring the safety of people and property, and therefore, they were rightfully paid for by the Institution from the budget under subarticle KOSGU 226 “Other work, services.”
P-VVO55

(a) At the expense of sub-article KOSGU 226 “Other work, services”, the Institution transferred 99,074 rubles for checking and measuring the insulation resistance of electrical wiring at the institution’s facilities, while these expenses, according to the FSBN technical specifications, should have been made under sub-article KOSGU 225 “Works, services for property maintenance.”

What kosgu printing services

This subarticle of KOSGU includes expenses for the performance of work, the provision of services not included in subarticles of KOSGU 221 - 225, including printing works, services. Which KOSGU should be used for the costs of production: 1. service ID of a civil servant (312-P) 2 for production strict reporting forms - to subarticle 226 “Other work, services” 3. expenses for the production of blank products (for Answer: In accordance with the order of the Ministry of Finance of Russia dated December 25, 2008 145n, expenses for payment of contracts for the delivery of funds should be attributed to subarticle 226 “Other services" KOSGU. Production of a KOSGU banner. The KOSGU code depends on the subject of the contract. If these are advertising services, when the contractor prepares and places the banner himself without transferring it to the customer, use subarticle KOSGU 226 “Other work, services." Question: Under what article of KOSGU should be reflected expenses for paying for a contract, the subject of which is printing services (production of forms)? (“Budget Accounting”, 2010, n 4). — ensuring the security of information and security-secret measures, services for the protection of electronic document management using certification means 226.7 Printing works, services: — production of blank products Situation: under which article (subarticle) of KOSGU to reflect printing works (services). The institution entered into an agreement for the production of posters, leaflets, business cards, advertising and information bookmarks and postcards. Hello! Under what article of KOSGU is it necessary to pay for printing work, namely, the production of printed products (alphabet book, grade books? An exception to this rule is provided for such printing work and bookbinding services. What article of KOSGU is 226 “Other work, services” or 340 “Increase in the cost of inventories” "should we include the production of printing products (printing a newspaper with information provided by the customer) from the contractor's material? In accordance with the developed procedure, budgetary institutions with which these employees have labor relations reimburse expenses to organizations providing housing and communal services based on the billed Expenses distribute as follows. Payment under the contract, the subject of which is a set of landscaping works, should be reflected under subarticle KOSGU 226 “Other work, services". Who can provide the service for the production of BSO? KOSGU article for accounting for the costs of manufacturing BSO in 2019. To provide such a service does not require a license, since BSO do not relate to secure printing products (presence in form 2 and However, in 2010, the situation changed and the list of printing works (services) paid for under subarticle 226 “Other works, services” of KOSGU was limited financially department with the following works and services. In our opinion, the costs of paying for printing services (production of signs for the office) must be taken into account under Article 340 of KOSGU within the framework of a supply agreement (contract), which also provides for production. The cost of manufacturing such products is taken into account in the current expenses of the institution and is paid through Article 226 “Other works, services” of KOSGU. Such valuables include forms. Let us recall that according to Instructions No. 65n, at the expense of Article 290 “Other expenses” of KOSGU, expenses are incurred that are not related to remuneration of labor, the purchase of works, services for state (municipal) needs. If the terms of the contract provide for the provision of services for the production of signs and .

Answer: Good afternoon! We recommend that we carry out services for developing the layout of the letter under subarticle 226 “Other works, services.” Russian Federation (document in attachment), expenses for design and survey work, printing services and others. However, in 2010 the situation changed and the list of printing works (services) ), paid for under subarticle 226 “Other work, services” of KOSGU, was limited by the financial department to the following works, services. Thus, subarticle 226 of KOSGU cannot include expenses related to: communication services (subarticle 221 of KOSGU) transport services (subarticle 222 of KOSGU) utilities (subarticle 223 of KOSGU) rent for the use of property cannot be classified as souvenirs, therefore payment for the service of their production from contractor materials must be made through article 340 “Increase in the cost of inventories” of KOSGU. This subarticle of KOSGU includes expenses for the performance of work, provision of services not included in subarticles of KOSGU 221 - 225, including: research, development, experimental technological, geological exploration work. At the same time, if the specified work is carried out within the framework of work under a contract, the subject of which is repair work, expenses should be attributed to subarticle 225 of KOSGU “Work, services for the maintenance of property” related to inventories, carried out for the institution based on the results of services provided for the production of printed products (clause 99, Article 220 “Payment for work and services” of KOSGU applies only in the case when the supply. A health care facility (state health care institution) uses the printing services of the organization LLC “.” for the production of medical forms. In 2012, the institution (health care institution) paid for them as expenses with KBK 226 “Other works, services" as the production of blank products. Work (services) for the restoration of a facade (information) sign (indicating the name of the institution) are essentially works (services) for restoration. Thus, the costs in the issue under consideration must be reflected under subarticle 225 of KOSGU. There is an agreement for the supply of advertising and printing products (Banner, Notepad, Pen, Information Services" KOSGU Payment for work on the production of inventories from the customer's material code 226 "Other work, services" List of services included in the accounting of government institutions at the two hundred and twenty-sixth KOSGU. Other works and services Ask a lawyer > free consultation v. Expenses for the production of non-financial objects. Assets under subarticle 226 “Other works, services”, If they were not made from materials. - gift and souvenir products not intended for further resale should be reflected in Article 290 “Other expenses” of KOSGU. Is information about indicators to be reflected in the municipal assignment for the performance of services (works)? This subarticle of KOSGU includes expenses for the performance of work, provision of services not included in subarticles of KOSGU 221 - 225, including printing works, services. What KOSGU code is used to pay for a photograph of the President? RF framed? The cost of the portrait is 349 rubles. Should it be credited as a fixed asset to an off-balance sheet account? Subarticle 226 “Other works, services” of KOSGU. In accordance with Instructions N 145n, this sub-article of the KOSGU includes expenses of the budgets of the budget system of the Russian Federation for payment of contracts for the performance of work, provision of services that are not included in sub-articles 221-225 of the KOSGU. Under what article of the KOSGU is it necessary to pay for printing work, namely, the production of printed materials ( alphabetical book, grade books, attendance registers) fromAn exception to this rule is provided for such printing works and services as In Order 190n, costs for the production of non-financial assets can be attributed to KOSGU subarticle 226 Other work, services - services for the production of objects of non-financial assets from customer materials. The Ministry of Finance of Russia in a letter dated January 24, 2019 02-05-10/3462 explained the application of KOSGU in relation to transactions for payment for contracts of work (services) for the production of original layouts of guidebooks, tourist maps, reference books for tourists and other printing materials Read the expert’s answer to topic “Accounting and reporting for budgetary and non-profit organizations: budgetary organization, KOSGU, printing” at OSNO. According to which KOSGU expenses should be incurred under this agreement? Answer from 01/27/2015: Expenses for the production of printed products cannot be classified as “printing services”, since the service is an activity. Delineation of expenses between KOSGU 221 “Communication Services” and 226 “Other Work, Services.” (a) Since budgetary funds were spent on the production of printed and printing products, and not on their purchase, these expenses were justified Explanation of KOSGU: subarticle 226. To regulate the budget process of the Russian Federation and account for budget flows, the KBK is used. Printing services are reflected in element 226.5, this includes the production of forms, various accounting journals, other government services portal. Unified federal resource for information on bankruptcy (EFRB).

Subarticle 226 other work services kosgu

Under what sub-article of KOSGU should the supplier be paid for the services of organizing a work trip for the institution’s employees abroad, including the costs of purchasing air tickets and accommodation: 226 - as a service or under the corresponding sub-articles (for air tickets - 222, accommodation - 226)? In the annex to the contract, the relevant expenses are highlighted with an indication of the cost.

The assignment of expenses to a particular budget classification code should be carried out primarily on the basis of the economic content of a certain business transaction. In turn, the economic content of the transaction is primarily determined on the basis of the subject of the agreement (contract).

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

If the services of an excavator or other special equipment are needed to maintain property (removing snow, garbage, etc.), record the costs under subarticle 225. If you rent an excavator - KOSGU 224. If the purpose of the service is to transport cargo, then include the costs in subsection 222. When the subject of the contract is work not related to property maintenance (digging holes, etc.), use KOSGU 226.

Application of account 0 40120 226 “Expenses for other work, services”

Account 0 40120 226 “Expenses for other work, services” takes into account expenses for payment of contracts for the performance of work, provision of services, attributed in accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation to subarticle 226 “Other work, services” of KOSGU.

research, experimental design, experimental technology, geological exploration, standard design services, design and survey work;
carrying out state examination of design documentation, carrying out construction control, including designer's supervision of construction, reconstruction and major repairs of capital construction projects;
insurance services;
information technology services;
printing works, services;
medical services and sanitary-epidemiological work and services (not related to property maintenance);
advertising services (including placing advertisements in newspapers);
subscription to periodicals and reference publications, including for library reading rooms, taking into account the delivery of subscription publications, if it is provided for in the subscription agreement;
services and work related to property, but not directly related to maintaining or restoring operational characteristics:

05 Aug 2018 6245

with changes from 03/11/2019

What are KVR 242 and 244?

The description of KVR 242 and 244 is contained in the Procedure, approved. by order of the Ministry of Finance of Russia dated 06/08/2018 No. 132n (hereinafter referred to as Order No. 132n):

KVR 242 "Purchase of goods, works, services in the field of information and communication technologies" (clause 51.2.4.2 clause 51 of Order No. 132n)

For this type of expenses, expenses of the federal budget and budgets of state extra-budgetary funds of the Russian Federation for the implementation of measures for the creation, taking into account trial operation, development, modernization, operation of state information systems and information and communication infrastructure, as well as expenses for the use of information and communication technologies are subject to reflection. in the activities of federal government bodies, including federal government institutions under their jurisdiction, and management bodies of state extra-budgetary funds of the Russian Federation.

Also, for this type of expenses, expenses of the budget of a constituent entity of the Russian Federation, the budget of a territorial state extra-budgetary fund, the local budget for the implementation of informatization measures, in terms of regional (municipal) information systems and information and communication infrastructure, are reflected, if a decision is made by the financial authority of a constituent entity of the Russian Federation ( municipal formation) on the application of expense type 242 “Purchase of goods, works, services in the field of information and communication technologies.”

244 “Other procurement of goods, works and services” (clause 51.2.4.4 clause 51 of Order No. 132n)

This CWR includes, in particular, the purchase of goods, works, services in the field of information and communication technologies for the needs of constituent entities of the Russian Federation (municipal entities), governing bodies of territorial state extra-budgetary funds, unless otherwise established by an act of the financial authority of the constituent entity of the Russian Federation (municipal entity) ), as well as expenses of state (municipal) budgetary and autonomous institutions for similar purchases.

What expenses are related to ICT?

If you have any questions on this topic, discuss them with our expert toll-free number 8-800-250-8837. You can view the list of our services on the website UchetvBGU.rf. You can also join our mailing list to be the first to know about new useful publications.

What is KOSGU. Decoding of KOSGU 226 in Russia in 2019. Examples in budgetary organizations.
Budgetary organizations occupy a significant share in the economy of the Russian Federation.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

State-funded enterprises. Their presence makes it possible to provide social support to the population from the state.

Providing basic life-saving services in terms of medicine, education, etc. for free. Such institutions have their own accounting and tax accounting features.

Particular attention is paid to financial processes at budgetary enterprises for the reason that their activities are financed from the state budget.

Therefore, it is especially important to note and verify the intended use of all incoming and outgoing funds.

General points

The financing of all budgetary organizations is controlled by the Treasury. For this they have their own special accounting system.

As part of this, several classifiers have been developed to systematize the necessary information.

One of such tools is KOSGU. What is its essence, what is its main purpose and how to use it, we will consider further in the article.

Like most classifiers, KOSGU has a digital value. This makes working with documentation easier.

Instead of a verbal description of the action, a digital code is used that displays the information established by the classifier.

What it is

KOSGU is a classification of operations of the public administration sector, which is a grouping of operations according to their typical economic significance.

It allows you to systematize the economic processes occurring in the enterprise and simplify the process of leaving reports.

The classification of operations of the general government sector consists of the following groups:

In this article, we will look in more detail at KOSGU 226, which marks an operation associated with expenses for other work and.

As a rule, the most questions are associated with this subgroup, since it is very difficult to determine the operations that, according to the law, relate specifically to it.

This subgroup includes those articles that cannot be classified as 221-225. Next we will look at examples of work and services that this category includes. This will allow you to use KOSGU more expertly.

What is his role

KOSGU is a code that is used by treasury authorities and is intended to systematize collected statistical data.

KOSGU is a specific classifier used exclusively by enterprises directly subordinate to government administration. Their activities are monitored by the Treasury.

Funding for these enterprises also passes through this body. KOSGU acts as a unique interpretation of the chart of accounts for budgetary institutions.

It is intended to systematize information about the movement of financial resources in an enterprise; these processes are reflected in accounting and tax reporting.

Unlike the chart of accounts, it is not used for primary reporting. But it plays an equally important role, since with its help a number of final reports are compiled that are sent by the board to the treasury.

KOSGU is used in planning. It is used to organize a procurement schedule, product sales and other financial and non-financial transactions.

Regulatory regulation

Like most processes in the economic sphere, the use of KOSGU is regulated by a number of regulations.

The main ones can be identified:

This list can also be supplemented by municipal legislative acts, since many budgetary enterprises and organizations are financed from local budgets and are controlled accordingly by them.

Explanation of KOSGU 226 for budgetary institutions in 2019

Budgetary institutions, due to their specificity, have, as mentioned above, their own financial accounting system.

One of these features is the use of KOSGU. It includes accounts to record all transactions carried out in the enterprise.

But of the many accounts of KOSGU, 226 attracts the most attention. The problem is that it is difficult to determine which operations should be attributed to it and which ones precede it.

To understand this, you need to know how this account is correctly deciphered.

Account structure

The KOSGU account consists of a three-digit number, the first number of which determines the assignment of the operation to one of eight economic groups. In turn, each group is divided into subgroups.

Which of them the operation belongs to depends on the scope of its implementation. Let's look at this using account 226 as an example. The first digit of the code determines that the operations assigned to this group belong to expenses (200).

Having opened this article, we see that account 220 includes expenses associated with payment for work and services.

Well, having looked at what subgroups the 220 account includes, we determine that 226 includes other works and services. Now let's look at how the operation performed at the enterprise relates to this account.

To do this, let’s simulate the situation of “attributing the salary of a cook in a school canteen,” since this expense is charged to account 200.

Well, since feeding schoolchildren is not the main activity of the enterprise, it should be included in other expenses, namely in account 226.

List of works taken into account in this article

To reveal in more detail and accurately the picture of displaying an operation under Article 226, let’s look at an example of what kind of work can be displayed on it.

Budgetary organizations include a number of works in KOSGU 226 that cannot be displayed in other expense groups.

Depending on the specifics of the enterprise’s activities, the following works are displayed here:

work involving a preparatory stage before the start of production;
design, development of drawings and plans of objects;
design work;
disposal of equipment and other property (not in all cases);
landscaping;
and others.

In addition, expenses under subsection 226 of KOSGU include payment for copyright.

Determining whether this type of work performed belongs to account 226 or whether it should be displayed under other items is actually not at all difficult.

To do this, you need to decide for what purpose the work was performed. The list, for example, contains the item “equipment disposal”. As a rule, it is displayed under article 225.

But if it was not on the organization’s balance sheet, for example, it was taken in and completely failed during the period of use, then the costs associated with the removal of the equipment and its disposal are attributed specifically to account 226. Note that in this case the cost of the equipment itself is not displayed.

List of services included in the accounting of government institutions in the two hundred and twenty-sixth

In addition to work that can be performed by both employees and third parties, services are included in account 226 at the enterprise.

The assignment of an operation to one or another subgroup primarily depends on the specifics of the enterprise’s activities.

When maintaining accounting records according to KOSGU 226, budgetary institutions use the following expense transactions:

installation of equipment;
informing;
printing services;
provision of food;
waste removal;
organization of tenders;
services as part of modernization;
other services.

A typical mistake of most financiers is to assign transport costs to this subgroup. Therefore, it is advisable to note that they belong to the 225 subgroup.

But 226 can include expenses such as, for example, publishing leaflets with instructions on safety rules at an enterprise or fire evacuation plan diagrams, which all work premises must have.

In this case, when expenses are displayed, the product not received is paid for, but the service for its creation provided by another organization or hired workers.

Cleaning services are no exception, especially if third parties are hired to carry them out.

Such work is provided for absolutely at all enterprises, but they do not directly relate to the execution of the work process. Often, enterprises need advice from specialists in various fields of activity.

They may specialize in providing consulting services in the production process, solving financial or legal issues. In any case, it is also advisable to charge payment for these services to account 226.

The specifics of accounting by budgetary organizations and institutions include the use of KOSGU.

The Instructions on the procedure for applying the budget classification of the Russian Federation (approved by order of the Ministry of Finance of the Russian Federation dated 06/01/2013 No. 65n) were amended by orders of the Ministry of Finance of the Russian Federation dated 06/09/2017 No. 87n, dated 11/29/2017 No. 210n and dated 12/27/2017 No. 255n. reflection in the accounting of operations for the execution of budget income and expenses. The new provisions affected section III “Classification of budget expenditures”, section V “Classification of operations of the general government sector”, Appendix 1.1, Appendix 4, Appendix 5, Appendix 7, Appendix 10 and Appendix 11.

Changes in group 100 “Income”

In group 100 “Revenue”, the names of KOSGU articles 130 and 140, the description of KOSGU articles 120-140, 170 and 180 were changed, detailing of previously undetailed KOSGU articles 120-140 was introduced, sub-articles were added to the previously detailed KOSGU article 170.

Article 120 “Income from property” detailed article sub. 121 “Income from operating leases”, 122 “Income from financial leases”, 123 “Payments for the use of natural resources”, 124 “Interest on deposits, cash balances”, 125 “Interest on borrowings provided”, 126 “Interest on other financial instruments”, 127 “Dividends from investment objects”, 128 “Income from the grant of non-exclusive rights to the results of intellectual activity and means of individualization”, 129 “Other income from property”.

Article 130 “Income from the provision of paid services (work), compensation of costs” article subsection 131 “Income from the provision of paid services (work)”, 132 “Income from the provision of services (work) under the compulsory health insurance program”, 133 “Payment for the provision of information from government sources (registers)”, 134 “Income from compensation of costs", 135 "Income from conditional rental payments", 136 "Budget income from the return of receivables from previous years."

Article 140 “Fines, penalties, penalties, compensation for damage” detailed in Articles 141 “Income from penalties for violation of procurement legislation and violation of the terms of contracts (agreements)”, 142 “Income from penalties on debt obligations”,

143 “Insurance compensation”, 144 “Compensation for damage to property (except for insurance compensation)”, 145 “Other income from forced seizure amounts”.

Article 170 “Income from transactions with assets” supplemented with subst. 175 “Exchange differences based on the results of recalculation of accounting (financial) statements of foreign institutions” and 176 “Income from the valuation of assets and liabilities.”

Article 180 “Other income” detailed subst. 181 “Unidentified income”, 182 “Income from gratuitous right of use”, 183 “Income from subsidies for other purposes”, 184 “Income from subsidies for capital investments”, 189 “Other income”.

Changes in group 200 “Expenses”

In group 200 “Expenses” the description of articles of KOSGU 231, 232, 270, 290 and subarticles of KOSGU 271 was changed, detailing of the previously undetailed article 290 was introduced, subarticles were added to the previously detailed article 270 of KOSGU.

Article 270 “Expenses on transactions with assets” supplemented with subst. 274 “Losses from impairment of assets”.

Article 290 “Other expenses” detailed article sub. 291 “Taxes, duties and fees”, 292 “Penalties for violation of the legislation on taxes and fees, legislation on insurance premiums”, 293 “Fines for violation of procurement legislation and violation of the terms of contracts (agreements)”, 294 “Penalties for debt obligations ", 295 "Other economic sanctions", 296 "Other expenses".

Please note that fines previously taken into account under subart. KOSGU 231 and 232 are counted towards KOSGU 294 this year.

It should also be taken into account that the correspondence of KOSGU codes to types of budget expenditures has been clarified (Appendix 5 of the Instructions). So:

Article 290 of KOSGU corresponds to types of expenses 221, 242, 243, 244, 831, 832, 853. Considering that this article is detailed by subsection, we can conclude that the subsections are applied in accordance with the economic content of the operation. For example, with type of expenses 853, it is permissible to use article KOSGU 292.
Subst. 291 KOSGU correspond to the following types of budget expenditures 851 and 852.
Subst. 294 correspond to the following types of budget expenditure 710-730.
Subst. 295 corresponds to the following type of budget expenditure 863.
Subst. 296 correspond to the following types of budget expenditures 112, 113, 122, 123, 134, 241, 330-360, 406-407, 411-414, 841-843.

Changes in other groups

In articles of groups 300 “Receipt of non-financial assets” and 400 “Disposal of non-financial assets” supplemented by Articles 350 “Increase in the value of the right to use an asset” and 450 “Decrease in the value of the right to use an asset”, respectively. Cash receipts and disposals under KOSGU items 350 and 450 are not reflected.

In articles 410 “Decrease in the value of fixed assets” and 420 “Decrease in the value of intangible assets” The description has been changed and substations have been detailed. 411 “Depreciation of fixed assets”, 412 “Depreciation of fixed assets” and subart. 421 “Amortization of intangible assets” and 422 “Impairment of intangible assets”, respectively.

Articles KOSGU 710 and 810 add that they also reflect operations to increase the debt obligations of budgetary (autonomous) institutions.

Cash receipts and disposals for KOSGU items 350, 450, 560, 660, 730 and 830 are not reflected.

Amendments to the Directions are primarily due to the entry into force of federal accounting standards for public sector organizations (hereinafter referred to as the Standard) from 01/01/2018, for example:

the detailing of articles KOSGU 120, 130 corresponds to the “Rent” Standard;
subst. KOSGU 128 was introduced to comply with the Standard “Equity Method” (estimated entry date - 2020). To reflect in the accounting of inflows and (or) outflows of cash (their equivalents), this subsection. KOSGU does not apply;
articles of KOSGU 170 comply with the Impairment of Assets Standard;
subst. KOSGU 143 Introduced in accordance with 173-FZ of December 23, 2003 “On insurance of deposits of individuals in banks of the Russian Federation”;
the writing of subarticles of KOSGU 271 and 411 has been brought into compliance with the Standard “Fixed Assets”;
the description of subarticles of KOSGU 274, 412, 422 and 432 is brought into compliance with the Standards “Fixed Assets” and “Impairment of Assets”.

Read also Employers may start 2019 with layoffs: who will be the unluckiest?

Introduction of new articles and subarticles of KOSGU, as well as detailing of articles of KOSGU subst. KOSGU, which were not previously detailed, made it possible to eliminate the discrepancy between the Federal Standards that entered into force and the current Classification, which was previously present.

Separate rules for the application of the new provisions

Since 2018, transactions of taxpayers - state (municipal) autonomous and budgetary institutions for value added tax and corporate income tax are reflected in the corresponding subsection. KOSGU 131 “Income from the provision of paid services (work)” or 189 “Other income” in accordance with the decision of the institution adopted within the framework of its accounting policy. Previously, they were taken into account in KOSGU articles 130 “Income from the provision of paid services (work)” or 180 “Other income”, respectively.

In subst. 271 “expenses for depreciation of fixed assets and intangible assets” description “transfer into operation of fixed assets worth up to 3,000 rubles. inclusive, with the exception of real estate and library collections” was replaced by “transfer for operation of fixed assets worth up to 10,000 rubles. inclusive, with the exception of real estate and library funds”, the rest is unchanged

The condition previously stated in paragraph is also excluded. 2 clause 2 of Section V of the Instructions that expenses when concluding an agreement, the subject of which is the modernization of a unified functioning system that is not an inventory facility (for example, a security and fire alarm system, etc.) are reflected under subart. 226 “Other works, services”, taking into account the cost of equipment and consumables purchased by the contractor to modernize the system. This eliminates the contradiction between subart. 226 and para. 8 substations 225 “Works, services for property maintenance.”

Reimbursement of expenses for the use of bedding in transport, various types of fees when issuing travel documents (commission fees, etc.) when sending athletes, coaches, students to various types of events, which were previously reflected under article 290 “Other expenses” from January 1 2018 are reflected according to subsection. 296 “Other expenses” of KOSGU.

The list of items that an institution has the right to independently further detail when developing its accounting policies has been reduced. In 2018, the establishment has no right to detail KOSGU articles 120, 130, 140, 180 and 290.

Note that in 24-26 digits of account numbers:

settlements 210.02.000 and 210.04.000, liabilities 304.04.000, financial results 401.10.000 and 401.40.000, authorization transactions 504.00.000 and 507.00.000, 508.00.000 includes “income” items KOSGU 120-140 at 1-17 in the categories of these accounts, an analytical code based on the classification of receipts (KDB);
group expenses 109.00.000, settlements 206.91.290 and 208.91.290, liabilities 302.91.290, 304.04.290 and 304.05.290, financial results 401.20.290, authorizations 502.01.290 and 502.02.290 “expenses” are included article KOSGU 290.

In order to bring accounting data into compliance with the new provisions, in cases where the institution during the current year kept records according to its own additional classification or the accounting contains transactions according to the above-mentioned KOSGU, the accounting data should be updated in accordance with the requirements of the Instructions that have entered into force.