KVR fines per year. Budget classification. Kosgu: application in work

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What is KVR 243 - decoding and application in the new year?

Often, in municipal institutions and other organizations that use funds from the federal budget, questions arise about what type of expenses should be classified as. One of the categories of expenses is CVR 243.

The order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n indicates that the element of type of expenses 243 “Purchase of goods, works, services for the purpose of major repairs of state (municipal) property” includes funds that were required to carry out various major repairs. premises involving the replacement and restoration of main structures, parts and other elements.

According to the law, money that passes through CVR 243 is first transferred from the local or federal budget to an account for accounting for investments in non-financial assets. After complete overhaul, facilities suitable for use for certain purposes are put into operation. Then the costs are transferred from the capital investment account to funds that are in the institution's fixed assets account. Only after this they are used to pay for purchased materials and work performed.

Restoration of budgetary institutions

If the management of a municipal institution decided to restore the facade of the building in which it is located, then the monetary expenditure should be noted as KVR 243, as in the previous year.

In the case where restoration is planned to restore cultural heritage sites, it is necessary to rely on Chapter VII “Preservation of a cultural heritage site” of Law No. 73-FZ. For example, the expense category may include money allocated for repairing a monument that is listed in the Register of Cultural Heritage Objects, or adapting an ancient building to more modern conditions.

It should be noted that restoration or adaptation of cultural heritage sites for use at the present time does not involve reconstruction. Indeed, in the process, the restoration and strengthening of destroyed, modified or damaged elements occurs, without any structural changes. And after the completion of the repair, the initial cost of the object does not change, so payment for the work falls into the CVR category 243.

It is not confirmed that the work paid for under KVR 243 belongs to a major overhaul

CVR 243 includes expenditures of funds allocated from the local and federal budgets for the purchase of goods, as well as payment for services for major repairs and restoration of municipal (state) facilities.

All questions regarding the classification of work as major or current repairs are not within the competence of the organization’s accounting department and can only be finally resolved by “technical” specialists. Providing detailed explanations is the responsibility of the Ministry of Construction of the Russian Federation, which must ensure legal regulation in construction, architecture, and urban planning.

The legality of the distribution of expenses for CWR 243 and other categories is considered the basis for holding officials responsible for the misuse of budget funds.

How do KVR 243 and KOSGU 225 compare?

Let's explain with an example: you need to repair a car. The repair itself is KOSGU 225 “Works and services for property maintenance.” But the CVR already depends on how exactly you will repair it.

For example, the current one can be attributed to KVR 244, but the capital one is suitable for the hero of our today’s article - KVR 243.

Personal experience of using KVR 243

Many people who are faced with the distribution of budget funds for the first time may not immediately determine which category to include the money spent on various materials and work.

An example of such cases is the replacement of gates, which at first glance is mistaken for both major and current repairs. However, if you look carefully, current repairs are carried out only to maintain the object in proper condition, and major repairs involve the complete restoration of the property, including the replacement of old parts. Thus, replacing a gate is a major overhaul, so the costs of their acquisition and installation are debited from the institution’s account under KVR 243.

To ensure that monetary transactions take place in accordance with current legislation, it is recommended that before completing documents you consult with a specialist who will help you accurately distribute expenses by category.

According to CVR 852, they reflect the payment of other taxes and fees. For example, transport tax and various state duties.

Let's consider how to apply CVR 852 in 2019 in connection with the latest changes and how to link the expense type code with KOSGU items.

Explanation of expense type code 852: Transport tax

So, transport tax must be paid according to expense type code 852 “Payment of other taxes and fees”. In accounting and reporting, expenses for KVR 852 will be held under KOSGU 291 “Taxes, duties and fees”, in accordance with the table of correspondence between KVR and KOSGU in 2019. Accordingly, the following accounts are linked to KVR 852: 401.20, 109.00.

Explanation of KVR 852 for 2019: State duty

In 2019, the state duty must also be paid according to expense type code 852. In accounting and reporting, the cost of paying the state duty must also be paid under article KOSGU 291, linked to accounts: 401.20, 109.00, 302.91.

When transferring state fees, institutions sometimes make mistakes in the payment form. Officials explained how to return an overpaid state fee in cases where the payment document was drawn up with errors or its original was lost (damaged).

Errors made when paying the state duty, which did not result in its non-transfer to the budget system of the Russian Federation, can be clarified by the territorial bodies of the Federal Migration Service of Russia through their interaction with the Federal Treasury, banks and state duty payers.

The presence of technical errors in a payment document or loss (damage) of its original is not an obstacle to performing legally significant actions. Also, this does not interfere with the return of the state duty if the applicant (payer of the fee) refuses to perform a legally significant action before contacting the authorized body.

Financiers came to this conclusion in a letter from the Russian Ministry of Finance dated August 26, 2015 No. 03-05-04-03/49039.

Transport tax and state duty are taken into account according to CVR 852, but some items of expenses since 2017 are subject to other CVR, you will read about this below.

KVR consular fees

If an institution applies for a visa for an employee, a mandatory visa fee must be paid. Since 2017, such expenses are carried out under expense type 853 “Payment of other payments”. Officials came to this conclusion in a letter from the Russian Ministry of Finance dated August 19, 2016 No. 02-05-10/48951.

KVR pollution fee

Since 2017, institutions have reflected fees for negative environmental impacts by type of expense 853.

In addition, using expense type code 853, the accountant reflects the payment:

• administrative fees and charges, court fines (including fines and fees in cases of administrative offenses), patent fees, consular fees;
• compensation provided for in Article 236 of the Labor Code of the Russian Federation, including on the basis of court decisions.

If the institution intends to participate in a competition or auction next year as a supplier or performer, then the application security in this case must also be listed by type of expense 853.

with changes from 01/30/2019

Institutions of all types, including budgetary ones, reflect codes of types of expenses (CVR) in 15-17 categories of account numbers, taking into account the exceptions provided for in the instructions for the use of institutional charts of accounts. In addition, the CWR is used to pay for expenses, so an error in the application of the CWR can lead to the classification of the expense as non-targeted, as well as to distortion of the indicators of the reporting forms. In this article we will focus on how to apply without errors the elements of the CVR of subgroup 850 “Payment of taxes, fees and other payments”: CVR 851 “Payment of property tax of organizations and land tax”, 852 “Payment of other taxes, fees” and 853 “Payment other payments."

In this article we will focus on how to use KVR 851, 852 and 853 without errors.

What is KVR?

From January 1, 2019, Procedure No. 132n, approved by order of the Ministry of Finance of Russia dated June 8, 2018 (hereinafter referred to as Procedure No. 132n), is applied to determine the CVR. The list of CWR is given in Appendix 7 to Procedure No. 132n. The rules for the application of CVR are enshrined in clause 51 of Procedure No. 132n, and clause 49 of Procedure No. 132n lists the essential requirements of the approved structure of types of expenses. For example, expenses for paying debts (arrears) on taxes (included in expenses) and fees, including by the successor organization, are reflected in the corresponding CVR 851 “Payment of property tax of organizations and land tax” and 852 “Payment of other taxes, fees "(clause 49.8 of Order No. 132n).

The linkage of the CVR with the articles (subarticles) of the KOSGU was communicated by the Information of the Ministry of Finance of Russia dated December 29, 2018. in the form of a Table of correspondence between types of expenses of the classification of budget expenses and articles (sub-items) of the classification of operations of the general government sector related to budget expenses, applied starting from January 1, 2019."

Application of CVR subgroup 850 "Payment of taxes, fees and other payments"

CVR 851 “Payment of property tax of organizations and land tax”, 852 “Payment of other taxes, fees”, 853 “Payment of other payments” belong to subgroup 850 “Payment of taxes, fees and other payments”, which reflects the payment of:

• taxes (included in expenses);
• state duties, fees and obligatory payments to the budgets of the budget system of the Russian Federation in accordance with the legislation of the Russian Federation;
• other payments and contributions.

Penalties for late payment of obligatory payments and (or) contributions by the owners of the premises of an apartment building in order to pay for work, services for the maintenance and repair of common property;

Payment to the operator to compensate for damage caused to public roads of federal significance by vehicles with a maximum permitted weight of over 12 tons;

Transfers to trade union organizations for cultural and physical education work;

Payments to owners of animals and (or) livestock products seized by decisions of the highest executive bodies of state power of the constituent entities of the Russian Federation during the elimination of outbreaks of particularly dangerous animal diseases;

Mandatory payments and fees paid outside the territory of the Russian Federation, in foreign currency (taxes and fees paid to the budget system of the host country (foreign state).

We note that earlier, during the validity of Instructions No. 65n, the costs of paying the operator to compensate for damage caused to public roads of federal significance by vehicles with a maximum permitted weight of over 12 tons, and transfers to trade union organizations for cultural and physical work were not included in the list of those classified as CVR 853, however, explanations for their classification as CVR 853 were provided by the Ministry of Finance of Russia in the form of letters (Letter of the Ministry of Finance of the Russian Federation dated December 24, 2015 No. 02-05-10/76081, Letter of the Federal Treasury dated March 23, 2017 No. 02-02-03/201).

In addition, we believe that at present the Letter of the Ministry of Finance of Russia dated August 15, 2016 No. 02-05-10/47664 can be applied, according to which a business transaction caused by the transfer of funds to the federal budget is reflected in the accounting records according to KVR 853.

Article prepared

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with changes from 03/11/2019

See also article"KVR 2018 – applied without errors"

Often in public sector institutions the question arises about attributing certain expenses to the field of information and communication technologies, which in turn are subject to payment at the expense of CVR 242. We will consider the procedure for attributing expenses to CVR 242 or 244 in this article.

What are KVR 242 and 244?

The description of KVR 242 and 244 is contained in the 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.

We offer an updated table of correspondence between KVR and KOSGU for 2018, with which you can choose the correct codes for payments, accounting and reporting.

The procedure for applying articles (subarticles) of KOSGU is established in section V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. The correspondence table between KVR and KOSGU was compiled taking into account all amendments of 2018.

The latest changes to the correspondence table were made by Order of the Ministry of Finance dated December 27, 2017 No. 255n (and the established procedure in Order of the Ministry of Finance dated February 20, 2018 No. 29n).

Some of the articles are divided into sub-articles of KOSGU: 151 “Receipts from other budgets of the budget system of the Russian Federation”, etc.

The articles (subarticles) of the KOSGU are the same for all levels of budgets (Article 23.1 of the Budget Code of the Russian Federation, Section I of the instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n).

In addition, some articles of KOSGU institutions can be further detailed in the third category. This applies to the codes:

• 130 “Income from the provision of paid services (work)”;
• 180 “Other income”;
• 290 “Other expenses”;
• 310 “Increase in the value of fixed assets”;
• 320 “Increase in the value of intangible assets”;
• 340 “Increase in the cost of inventories.”

Since now the payment of expenses is carried out not according to KOSGU, but according to the code of types of expenses (KVR), the Ministry of Finance of Russia has brought to the attention of institutions a comparative table of KVR and KOSGU, which is posted above in the article.

Decoding of CVR for budgetary and autonomous institutions

Expense type codes (CVR) detail the areas of expenses according to the target items of expense classification:

• government agencies,
• management bodies of state extra-budgetary funds,
• local government,
• administrations,
• government institutions,
• other organizations that are vested with the powers of recipients of budget funds (PBS),
• state (municipal) budgetary and autonomous institutions.

The Russian Ministry of Finance has clarified the CVR for budgetary and autonomous institutions (letter dated March 15, 2016 No. 02-05-11/14269). They can use the following codes:

• for salaries and other payments to employees - KVR 111, 112, 113, 131, 133, 134;
• for insurance premiums and payment of benefits at the expense of the Federal Social Insurance Fund of Russia - KVR 119;
• for the purchase of goods, works, services - KVR 220, 240 (except for);
• for social payments to citizens - KVR 321 or purchase of goods, works, services for social security - KVR 323;
• for scholarships - KVR 340, awards, grants to individual citizens - KVR 350, other payments to the population - KVR 360;
• for capital investments: within the framework of delegated powers - KVR 410, 416, in real estate construction - KVR 417;
• for the execution of judicial acts - KVR 831;
• for the payment of taxes, fees and other payments - KVR 850, read more about the use of KVR 851, 852 and 852 in;
• for contributions to international organizations - KVR 862, as well as payments under agreements with foreign governments and international organizations - KVR 863.