Compliance with kosgu and kvr of budgetary institutions. What are kosgu codes used for? Servicing of internal borrowings

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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Expense type code 853 reflects the payment of other payments not classified as other subgroups and elements of CVR 800.

Let's look at how KVR 853 is used in 2019 and what KOSGU codes it corresponds to. At the end of the article, you can download the current compliance table between KOSGU and KVR in 2019 or use the service to determine the classification code.

Decoding of KVR 853 for 2019

CVR 853 reflects the payment of other payments not classified as other subgroups and elements of the group of types of expenses 800 “Other budgetary appropriations”, including:

  • fines (including administrative), penalties (including for late payment of taxes and fees);
  • administrative payments and fees, in particular the enforcement fee under Article 112 of the Law of October 2, 2007 No. 229-FZ;
  • remuneration to the arbitration (competitive) manager;
  • fines and fees based on acts of other bodies and officials in cases of administrative offenses;
  • patent fees, including to international organizations;
  • compensation to employees for delayed wages provided for in Article 236 of the Labor Code of the Russian Federation (including on the basis of court decisions);
  • fees for negative impact on the environment;
  • payments in the form of shares, membership and other contributions (except for contributions to international organizations);
  • payments for the purpose of payment by recipients of budget funds to secure applications during competitions and auctions for the supply of goods, works, services for state (municipal) needs in cases provided for by Law of April 5, 2013 No. 44-FZ;
  • compensation to citizens and organizations for damage they suffered as a result of the alienation of their property, including the demolition of unsafe housing;
  • expenses of budgetary and autonomous institutions for servicing their debt obligations;
  • deduction of money to the trade union organization for cultural and physical education work;
  • payments to compensate for damage caused to roads by heavy vehicles.

Tax penalties and CVR 853

For non-payment of tax, a budgetary, state-owned or autonomous institution may be fined. True only if the tax is not paid (in whole or in part) at the end of the tax period. If we are talking about advance payments, then they will not be fined, but penalties will be charged for each day of delay (including holidays and weekends). This is established by paragraph 3 of Article 58 of the Tax Code of the Russian Federation.

The fine is 20 percent. When making calculations, tax authorities will base their calculations on the amount of arrears. Penalties are also charged for late payments.

Pay tax fines using expense type code 853.

Administrative fines

Gross violations of accounting and budget accounting rules may result in a distortion of the tax amount. And if the amount was distorted by at least 10 percent, they will be held administratively liable. First of all, the chief accountant of a state-owned, budgetary autonomous institution. Fine - from 2000 to 3000 rubles. (Article 15.11 of the Code of Administrative Offenses of the Russian Federation). The head of the institution may also be held accountable.

An institution may pay a fine for an employee. Administrative fines will need to be shown according to KVR 853.

Download a cheat sheet with the latest changes in the CVR:

Note! It is important to use the correct CWR codes to avoid errors in accounting and reporting.

Compensation for delayed wages

Article 236 of the Labor Code of the Russian Federation provides compensation for delayed wages for employees.

Federal Law No. 272-FZ of July 3, 2016 also established requirements for the timing of salary payments. According to the new rules, the amount of compensation (percentage) for delayed wages (Article 236 of the Labor Code of the Russian Federation) cannot be less than 1/150 of the key rate of the Central Bank of the Russian Federation of the amounts not paid on time for each day of delay. Previously, the minimum was 1/300 of the refinancing rate. Let us remember that at the beginning of the year the refinancing rate was equalized to the key rate.

The calculation procedure itself has not changed. As before, calculate compensation separately for each payment. If the institution delayed both the advance and the remaining salary, calculate compensation for both amounts.

Count the duration of the delay in calendar days. The first day is the one that follows the established salary payment date. The last day is the date of its actual issue.

Example

Due to a lack of money in the institution’s personal account, the employee was given a salary of 50 thousand rubles. not June 20 (as expected), but July 4.

The money was transferred to the employee’s bank card with a delay of 14 days.

50,000 rub. x 10.5% : 300 x 14 days. = 245 rub.

50,000 rub. x 10.5% : 150 x 14 days. = 490 rub.

In the second option, the amount is twice as much.

We talked more about calculating compensation for delayed wages in a separate article.

Compensation for delayed wages should be reflected in CVR 853.

Please note that sanctions for late wages and other payments have become higher. Corresponding amendments were made to Article 5.27 of the Code of Administrative Offenses of the Russian Federation. They were identified as a separate offense (clauses 6, 7, Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

An institution or its head will be fined in the following cases:

  • for delay of wages and other payments due to the employee or part of such payments;
  • if the salary established for the employee is below the minimum wage.

The fines will be as follows:

  • for an institution – from 30 thousand to 50 thousand rubles;
  • for officials – from 10 thousand to 20 thousand rubles.

In case of repeated violation, the institution faces a fine of up to 100 thousand rubles, and an official - up to 30 thousand rubles.

You also pay such fines under KVR 853.

Please note that officials have changed the expense type code, which takes into account the costs of paying compensation and the insurance premiums accrued for it. Now post these amounts according to CVR 853 “Payment of other payments”. Use this code when paying compensation by court decision. Basis - letter of the Ministry of Finance of Russia dated April 29, 2016 No. 02-05-10/25424.

Pollution fee

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

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

Institutions pay pollution fees no later than March 1 of the year following the reporting period (Clause 3, Article 16.4 of Law No. 7-FZ). Payers make quarterly advance payments throughout the year.

Compliance with KVR 853 and KOSGU in 2019

KVR 853 corresponds to KOSGU 233, 252, 290 and 530, decoding:

  • 233 Servicing debt obligations of institutions, in terms of costs associated with servicing their debt obligations by state (municipal) budgetary, autonomous institutions;
  • 252 Transfers to supranational organizations and foreign governments, in terms of 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));
  • 290 Other expenses and sub-items. Subarticle 291 in terms of payment for environmental pollution and payment for compensation for damage caused to public roads of federal significance by vehicles with a permissible maximum weight of over 12 tons, carried out in accordance with Decree of the Government of the Russian Federation of June 14, 2013 No. 504 , as well as in terms of payments for compensation for damage caused by vehicles transporting heavy cargo in accordance with Decree of the Government of the Russian Federation of January 16, 2009 No. 934;
  • 530 Increase in the value of shares and other forms of participation in capital, in terms of costs associated with servicing by state (municipal) budgetary, autonomous institutions of their debt obligations.

Article 290 Other expenses: decoding and selection of CWR

  • Compliance with KOSGU and KVR

On the new rules for accounting for expenses of KOSGU (KEC)

At the beginning of 2018, changes to the Order of the Ministry of Finance of Russia dated July 1, 2013 came into force. No. 65n (as amended on June 22, 2018) “On approval of the Directives on the procedure for applying the budget classification of the Russian Federation.” In particular, some KOSGU (KEK) codes are detailed.

Let me remind you that KOSGU is a classification of operations of the public administration sector. These codes separate the operations of public sector institutions by economic content.

As a rule, those who work in the Parus program know KOSGU under the same name or as level 5 analytics, but in 1C it is customary to use a different name - KEC (economic classification codes).

What does the new detail mean for budgetary accounting practice? – In accounting since January 1, 2018. Be sure to use new codes. And if in the reports for the 1st and 2nd quarters it was allowed to use “general” KOSGU, the 3rd quarter will need to be submitted with a transcript.

Among the KOSGU codes frequently used by state, budgetary and autonomous institutions, we can highlight 130, 180 and 290. This time we’ll talk about expenses,

Article 290 Other expenses and main sub-items

Most often, questions arise regarding KOSGU 290, and the difficulties have increased. Below is a table of correspondence between KVR and KOSGU

Examples of using KOSGU 290 and KVR 850

If an institution pays taxes, duties and fees, then KVR 851 is used only for property and land taxes, 852 for other taxes and fees, but the fee for environmental pollution should be carried out according to KVR 853 KOSGU 291.

Fines and penalties are paid according to KVR 253 KOSGU 292, only if we are talking about payment to the budget. But the fine to the supplier for violating the terms of the contract should be carried out in accordance with KVR 853 and KOSGU 293. Please note that a separate account has appeared for the calculation of such fines - 30293.

Other expenses are now carried out according to KOSGU 296 (instead of 290) and KVR 244 or 853, depending on the situation. The account for accruals is 30296 (instead of 30291).

KOSGU in programs

Since changes in classification came into force on January 1, 2018, we recommend checking whether new detailed codes have been added to your program.

  • Parus Dictionaries - Budget classification - General government sector transaction codes
  • 1C ed. 1.0 Accounting - Chart of Accounts - Economic Classification Codes (ECC)
  • 1C ed. 2.0 Regulatory and reference information - Budget classifiers - Economic classification codes (ECC)

Important! If the institution had balances as of January 1, 2018 on accounts that were replaced with new ones this year, it is necessary to replace the balances at the beginning of the year by creating the appropriate entries during the inter-reporting period - Letter of the Ministry of Finance of Russia N 02-06-07/49174, Letter of the Treasury of Russia N 07 -04-05/02-14766 dated 07/13/2018 "On the submission of reports."

Our specialists will help you clean up your balances as of January 1, 2018. Call!

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It is defined by Article 1 of the Code of the Russian Federation on Administrative Offenses as an action or lack thereof that is contrary to the law, but differs from crimes in that it does not harm society. For their commission state. organizations are held accountable. One of the types of such liability is the application of penalties.

What is an administrative fine of KOSGU

An administrative fine is a monetary penalty, the amount of which, according to Article 3.5 of the Code of Administrative Offenses of the Russian Federation, should not exceed 5,000 rubles for officials, and for legal entities the amount should not exceed 1 million rubles. It must also be paid no later than 30 days from the date of entry into force of the imposition provision. Its size is the same throughout Russia (including Moscow).

All costs of government agencies are subject to classification and must be assigned to a specific expense item. To do this, use the classification of operations of the general government sector and the code of types of expenses. Incorrect definition of CWR in government organizations is classified as misuse of budget funds and is fraught with punishment. Penalties, fines of KOSGU and KVR 2018 are linked as follows. KVR 853 is used - payment of other payments and the following classifiers:

  • 292 – penalties for late payment of fees and taxes;
  • 293 – payment for non-compliance with procurement rules and contract terms;
  • 294 – fee for late repayment of loans;
  • 295 – payment of sanctions for administrative violations.

Thus, in KOSGU the administrative fine in 2018 has code 295.

One of the most common fines of KOSGU is the fine of Rospotrebnadzor KOSGU. Such measures are applied for the following identified facts:

  • violation of consumer rights;
  • non-compliance with sanitary and hygienic standards;
  • trading without the necessary documents;
  • discrepancy between the budget classification code and actual activities;
  • unfair trade.

A fine for violating KOSGU traffic rules is also common. As mentioned earlier, the KVR of administrative fines in 2018 has a classifier of 853. Either an employee or an enterprise can be fined. If non-compliance with traffic rules is recorded on the spot, a protocol is drawn up and the violator is an employee of the enterprise, then the payment falls on his shoulders. If a violation of the rules was recorded using photography or video, then responsibility for payment falls on the organization.

What are the consequences of repeated violations?

Administrative crimes are not serious, therefore liability for them is provided only in the form of penalties. But if the offense was committed several times, then the law provides for the possibility of tightening liability, which provides for repeated monetary withholding, confiscation, arrest and suspension of activities.

If you do not know for what type of expenses to pay penalties and fines and mistakenly select the wrong CVR, then this will be considered misuse of budget funds, which is fraught with imprisonment for up to 5 years and a ban on holding a position for a certain period of time. Therefore, it is important to know how to properly pay the imposed sanctions.

  • The state budgetary educational institution was charged a penalty under the contract for late payment. The institution does not dispute the penalty; it is paid from funds from income-generating activities. Under what code of types of expenses, under what article of KOSGU is it necessary to reflect the accrual and payment of penalties? What accounting entries should be used?

The state budgetary educational institution was charged a penalty under the contract for late payment. The institution does not dispute the penalty; it is paid from funds from income-generating activities. Under what code of types of expenses, under what article of KOSGU is it necessary to reflect the accrual and payment of penalties? What accounting entries should be used?

Having considered the issue, we came to the following conclusion:
Payment of a penalty under an agreement for late payment is subject to reflection according to code of types of expenses 853 “Payment of other payments” and article 290 “Other expenses” of KOSGU. To account for settlements with the supplier for the amount of penalties for late payment, account 302 91 “Settlements for other expenses” is used. If the supplier is the recipient of budget funds and the penalty under the terms of the contract is subject to transfer to the appropriate budget, then account 303 05 “Settlements for other payments to the budget” can be used for settlements with the budget for the penalty.

Rationale for the conclusion:
When assigning expenses to certain codes of types of expenses and articles (subarticles) of KOSGU, budgetary institutions are guided by the provisions of the Instructions on the procedure for applying budget classification, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n (hereinafter referred to as Instructions N 65n).
In accordance with paragraph 3 of Section V of Instructions No. 65n, various economic sanctions imposed on institutions (fines, penalties, penalties), with the exception of fines for late repayment of budget loans, are subject to reflection under Article 290 “Other expenses” of KOSGU.
Codes of types of expenses used by budgetary (autonomous) institutions, as well as the corresponding article (subarticle) codes of KOSGU, are presented in the Information of the Ministry of Finance of Russia dated May 31, 2016 in the form of a Comparative Table.
In accordance with the Comparative Table, together with Article 290 of KOSGU, individual elements of types of expenses of groups 100, 200, 300, 400, subgroup 850, as well as element of types of expenses 831 are applied.
The payment of the penalty is not related to the costs of paying staff, social security and other payments in favor of individuals, or making capital investments in state (municipal) property. Payment of the penalty will also not entail in return the supply of goods for this amount, provision of services, or performance of work by the supplier. Accordingly, when incurring expenses for paying a penalty, elements of expense types of groups 100, 200, 300, 400 are not applied.
Element of types of expenses 831 “Execution of judicial acts of the Russian Federation and settlement agreements. » is used, in particular, in the execution of court decisions and settlement agreements for the payment of penalties and fines under state (municipal) contracts for the supply of goods, performance of work, provision of services for state (municipal) needs. It should be taken into account that the settlement agreement is also approved by the arbitration court (Part 1 of Article 141 of the Arbitration Procedure Code of the Russian Federation). That is, in the case of voluntary payment of a penalty by an institution, expense type code 831 does not apply.
Expenses for the payment of other payments not classified as other subgroups and elements of the group of types of expenses 800 “Other budgetary appropriations” are reflected according to the code of types of expenses 853 “Payment of other payments”. These include, in particular, fines (including administrative ones), penalties (including for late payment of taxes and fees), as well as other similar expenses.
Thus, payment of a penalty under the contract for late payment is subject to reflection according to the code of types of expenses 853 and article 290 of KOSGU.
When choosing an account for reflecting settlements for the payment of a penalty, it is necessary to proceed from the definition of the entity to which this penalty will be transferred. In a situation where the supplier is the recipient of budget funds, the contract may provide for the transfer of the amount of the penalty to the income of the corresponding budget. In other situations, the amount of the penalty is transferred directly to the supplier.
Accordingly, in this situation, the following settlement accounts are applicable depending on the type of supplier and the terms of the contract (in accordance with the provisions of paragraphs 254, 256, 259, 263 of the Instruction, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n):
— account 303 05 “Settlements for other payments to the budget”, if the amount of the penalty under the terms of the agreement (contract) is transferred to the budget (the supplier is the recipient of budget funds);
— account 302 91 “Calculations for other expenses”, if the amount of the penalty is transferred directly to the supplier, the obligation to pay the penalty to the supplier follows from the terms of the contract (agreement).
The accrual of penalties is not associated with the formation of the value of non-financial assets or the formation of costs for the manufacture of finished products, performance of work, and provision of services. That is, the accrual of a penalty can justifiably be immediately attributed to the financial result of the institution - to account 0 401 20 200 “Expenses of an economic entity.”
Taking into account the above, as well as the provisions of paragraphs. 128, 129 of the Instruction, approved by Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n, this situation must be reflected in accounting as follows (assuming that the supplier is not the recipient of budget funds and the funds are transferred directly to the supplier):
1) Debit 00000000000000853 2,401 20,290 Credit 000000000000000853 2,302 91,730
— a penalty was accrued under the contract for late payment;
2) Debit 00000000000000853 2 302 91 830 Credit 00000000000000610 2 201 11 610, at the same time the increase in off-balance sheet account 18 opened to account 201 11 is reflected (KOSGU 290, KVR 853)
— the transfer of the amount of the penalty to the supplier is reflected.
In a situation where the penalty is transferred directly to the budget, the correspondence looks similar. Instead of account 302 91, account 303 05 is used.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Suldyaykina Valentina

The answer has passed quality control

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

Type of expenses fines and penalties

Question: How to reflect the accrual of penalties for violation of deadlines for payment of insurance contributions to the Pension Fund of the Russian Federation upon notification from the fund - on account 303 05 or 303 10?

Reply from 05/30/2017

According to paragraph 130 of the Instructions, approved. By order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n (hereinafter referred to as Instruction No. 174n), account 303 10 is used for settlements of insurance contributions for compulsory pension insurance for the payment of the insurance part of the labor pension, and account 303 05 is used for settlements of other payments to the budget.

Any penalties, fines and other sanctions transferred to budgets (non-budgetary funds) can be reflected in account 303 05 “Settlements for other payments to the budget”. However, it is advisable to carry out calculations for the payment of penalties on insurance premiums in the accounts for accounting for settlements for the corresponding contributions (303 06, 303 07, 303 10), since account 303 05 takes into account many different payments to budgets. This will show the status of settlements with the fund regarding insurance premiums.

According to the Directions, approved. By order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, expenses for the payment of insurance premiums for compulsory pension insurance are reflected in element type of expenses 119 and subarticle 213 of KOSGU, and for the payment of fines and penalties for late transfer of taxes and fees - according to element type of expenses 853 and article 290 KOSGU. Thus, calculations for insurance contributions for compulsory pension insurance for the payment of the insurance part of the labor pension and penalties for these contributions will be accounted for separately in account 303 10 with different budget classification codes in categories 15 - 17.

Penalties for violation of the terms of payment of insurance contributions for compulsory pension insurance for the payment of the insurance part of the labor pension are accrued by the entry:

Debit X 401 20,290 Credit X 303 10,730 – penalties were accrued for element of expense type 853 (clause 131 of Instruction No. 174n).

How to ask a question

Changes to KOSGU: separate sub-articles for taxes and contributions and for penalties and fines

The Russian Ministry of Finance has prepared amendments to Directive No. 65n, due to the entry into force of federal accounting standards. The new rules will likely need to be applied for reporting purposes in 2018. It is planned to detail many articles of KOSGU, clarify the order of their application, as well as change the names of some codes. In addition, possible linkages between expense type codes (KVR) and KOSGU have been clarified.

Read more about innovations in accounting for institutions in Reviews of legislative changes (for public sector accountant) Internet version of the GARANT system. Get full access for 3 days for free!

Moreover, from January 1, 2019, it is planned to introduce a fundamentally new Classification of Operations of the General Administration Sector. This classification has already been approved by a separate order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n. Currently, the order is being registered with the Russian Ministry of Justice. It is planned to exclude the relevant provisions from Directive No. 65n.

Now taxes and contributions must be taken into account under one sub-article of the KOSGU, and for penalties and fines another sub-article is provided:

Tips for using KOSGU

1. Taxes included in expenses.

2. VAT and income tax paid by government agencies.

4. Payment for environmental pollution.

5. Various payments to budgets of all levels.

Taxes included in expenses include, in particular:

  • property tax;
  • land tax, incl. during the construction period;
  • transport tax.

    • VAT and income tax paid by budgetary and autonomous institutions.

    It is necessary to select a specific income code to reduce which VAT and income tax will be written off when drawing up the Accounting Policy.

    Fines and penalties for late payment of taxes, fees and insurance premiums.

    Read more about fines for violating tax laws in our information.

    According to Appendix No. 5, use code 291 in conjunction with the CVR:

  • 241 “Research and development work”
  • 406 “Acquisition of real estate by state (municipal) institutions”
  • 407 “Construction (reconstruction) of real estate by state (municipal) institutions”
  • 411 “Budget investments for the acquisition of real estate in federal ownership within the framework of the state defense order”
  • 412 “Budget investments for the acquisition of real estate in state (municipal) ownership”
  • 413 “Budget investments in capital construction projects within the framework of the state defense order”
  • 414 “Budget investments in capital construction projects of state (municipal) property”

    • In addition, in Appendix No. 5 there is still a link between CVR 851, 852 and 853 with the “enlarged” Article 290 “Other expenses”, which, in turn, makes it possible to reflect the costs of paying taxes and fees under CVR 851, 852 and 853 in connection with subsection 291.

    Application of KVR 853

    Articles on the topic

    Expense type code 853 reflects the payment of other payments not classified as other subgroups and elements of CVR 800. Let's consider how CVR 853 is used in 2018 and what KOSGU codes it corresponds to. At the end of the article you can download the current compliance table between KOSGU and KVR in 2018.

    Decoding KVR 853 for 2018

    Payment of other payments not classified as other subgroups and elements of the group of types of expenses 800 “Other budgetary appropriations”, including:

    • fines (including administrative), penalties (including for late payment of taxes and fees);
    • administrative payments and fees, in particular the enforcement fee under Article 112 of the Law of October 2, 2007 No. 229-FZ;
    • remuneration to the arbitration (competitive) manager;
    • court fines;
    • fines and fees based on acts of other bodies and officials in cases of administrative offenses;
    • patent fees, including to international organizations;
    • consular fees;
    • compensation to employees for delayed wages provided for in Article 236 of the Labor Code of the Russian Federation (including on the basis of court decisions);
    • fees for negative impact on the environment;
    • payments in the form of shares, membership and other contributions (except for contributions to international organizations);
    • payments in the form of contributions to non-profit organizations, as well as contributions to the authorized capital of business companies or the share capital of business partnerships by budgetary institutions acting as their founder (participant);
    • payments for the purpose of payment by recipients of budget funds to secure applications during competitions and auctions for the supply of goods, works, services for state (municipal) needs in cases provided for by Law of April 5, 2013 No. 44-FZ;
    • compensation to citizens and organizations for damage they suffered as a result of the alienation of their property, including the demolition of unsafe housing;
    • compensation for losses of owners associated with the destruction of animals or products of animal origin during the elimination of outbreaks of particularly dangerous diseases;
    • expenses of budgetary and autonomous institutions for servicing their debt obligations;
    • deduction of money to the trade union organization for cultural and physical education work;
    • payments to compensate for damage caused to roads by heavy vehicles;
    • other similar expenses.

      • Tax penalties and CVR 853

      For non-payment of tax, a budgetary, state-owned or autonomous institution may be fined. True only if the tax is not paid (in whole or in part) at the end of the tax period. If we are talking about advance payments, then they will not be fined, but penalties will be charged for each day of delay (including holidays and weekends). This is established by paragraph 3 of Article 58 of the Tax Code of the Russian Federation.

      The fine is 20 percent. When making calculations, tax authorities will base their calculations on the amount of arrears. Use the penalty calculator for taxes and insurance premiums and the State Finance System.

      You must pay such fines using expense type code 853.

      Administrative fines

      Gross violations of accounting and budget accounting rules may result in a distortion of the tax amount. And if the amount was distorted by at least 10 percent, they will be held administratively liable. First of all, the chief accountant of a state-owned, budgetary autonomous institution. Fine - from 2000 to 3000 rubles. (Article 15.11 of the Code of Administrative Offenses of the Russian Federation). The head of the institution may also be held accountable.

      An institution may pay a fine for an employee. Then the expenses will need to be shown according to KVR 853.

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      Compensation for delayed wages

      Article 236 of the Labor Code of the Russian Federation provides compensation for delayed wages for employees.

      Federal Law No. 272-FZ of July 3, 2016 also established requirements for the timing of salary payments. According to the new rules, the amount of compensation (percentage) for delayed wages (Article 236 of the Labor Code of the Russian Federation) cannot be less than 1/150 of the key rate of the Central Bank of the Russian Federation of the amounts not paid on time for each day of delay. Previously, the minimum was 1/300 of the refinancing rate. Let us remember that at the beginning of the year the refinancing rate was equalized to the key rate.

      The calculation procedure itself has not changed. As before, calculate compensation separately for each payment. If the institution delayed both the advance and the remaining salary, calculate compensation for both amounts.

      Count the duration of the delay in calendar days. The first day is the one that follows the established salary payment date. The last day is the date of its actual issue.

      Example

      Due to a lack of money in the institution’s personal account, the employee was given a salary of 50 thousand rubles. not June 20 (as expected), but July 4.

      The money was transferred to the employee’s bank card with a delay of 14 days.

      50,000 rub. x 10.5% : 300 x 14 days. = 245 rub.

      50,000 rub. x 10.5% : 150 x 14 days. = 490 rub.

      In the second option, the amount is twice as much.

      Such amounts should be reflected in CVR 853.

      Please note that sanctions for late wages and other payments have become higher. Corresponding amendments were made to Article 5.27 of the Code of Administrative Offenses of the Russian Federation. They were identified as a separate offense (clauses 6, 7, Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

      An institution or its head will be fined in the following cases:

    • for delay of wages and other payments due to the employee or part of such payments;
    • if the salary established for the employee is below the minimum wage.

      • The fines will be as follows:

    • for an institution – from 30 thousand to 50 thousand rubles;
    • for officials – from 10 thousand to 20 thousand rubles.

      • In case of repeated violation, the institution faces a fine of up to 100 thousand rubles, and an official - up to 30 thousand rubles.

      You also pay such fines under KVR 853.

      Please note that officials have changed the expense type code, which takes into account the costs of paying compensation and the insurance premiums accrued for it. Now post these amounts according to CVR 853 “Payment of other payments”. Use this code when paying compensation by court decision. Basis - letter of the Ministry of Finance of Russia dated April 29, 2016 No. 02-05-10/25424.

      See answers to frequently asked questions on the use of CVR and KOSGU in the State Finance System webinar.

      Pollution fee

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

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

      Institutions pay pollution fees no later than March 1 of the year following the reporting period (Clause 3, Article 16.4 of Law No. 7-FZ). Payers make quarterly advance payments throughout the year.

      Accountants often make mistakes when reflecting expenses under CVR 851, 852 and 853. How to choose the right code, read the article in the journal Accounting in an Institution.

      Amounts of security for government procurement

      An institution can act not only as a customer in government procurement, but also as a participant. In this case, all the rules of Law No. 44-FZ apply to it, which states that the participant is a commercial organization. That is, in cases specified by law, the institution must provide an application.

      Provision is possible in two ways:

    • making a cash deposit;
    • using a bank guarantee.

      • Collateral amounts must also be reflected in CVR 853.

      The question often arises: to which KOSGU and KVR code should the expense be attributed?

      Use the service to determine the article of KOSGU and KVR


      Compliance with KVR 853 and KOSGU in 2018

      In 2018, changes were made to Directive No. 65n. Now KVR 853 corresponds to KOSGU 253, 290 and 530, decoding:

    • 253 Transfers to international organizations;
    • 290 Other expenses;
    • 530 Increase in the value of shares and other forms of participation in capital.

    Previously, KVR 853 also corresponded to KOSGU 231, but by order of the Ministry of Finance dated December 27, 2017 No. 255n, this was excluded.

    www.budgetnik.ru

    KVR 851, 852 and 853

    with changes from 04/17/2018

    See also article“KVR 2018 – applied without errors”

    KOSGU codes, which are well known to accountants, are no longer used when drawing up budgets. Currently, they are used only for budget (accounting) accounting and reporting.

    Institutions of all types must reflect codes of types of expenses (KVR) 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, payment of expenses takes place not according to KOSGU, but according to CVR. Therefore, an error in the application of CVR can lead to the classification of expenditure as non-targeted, as well as to distortion of the indicators of reporting forms (for example, f. 0503169, f. 0503769)

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

    What is KVR?

    CVR is part of the classification of budget expenditures, used to detail the direction of financial support for expenditures of public sector institutions. The list of CWR is given in Appendix 3 to the Instructions, approved. by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (hereinafter referred to as Instructions No. 65n), and the rules for their application are in clause 5.1 of Section III of the said Instructions.

    At the same time, the list of expenses attributable to one or another CWR is described in paragraphs. 5.1.2 clause 5.1 of section III of Instructions No. 65n, and in clauses. 5.1.1 clause 5.1 of section III of Instructions No. 65n 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 KVR 851 “Payment of property tax of organizations and land tax” and KVR 852 “Payment of other taxes, fees."

    Also, public sector institutions must take into account the mutual linkage of CWR and KOSGU in accordance with Appendix 5 to Instructions No. 65n.

    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.

    • At the same time, Instructions No. 65n clearly indicate that KVR 851 reflects the payment of property tax and land tax. Expenses in relation to transport tax and other taxes included in expenses are reflected in KVR 852. Also, in KVR 852 expenses for payment of state duty (including payment of state duty by the defendant institution by court decision) and fees are reflected.

    The description of CVR 853 provides a list of other payments attributable to this element of types of expenses. At the same time, this list is not closed and provides for the attribution of 853 expenses similar to those listed to the CWR.
    If with KVR 851, 852 everything is clear in principle, then with KVR 853, due to the open list of expenses, sometimes questions arise regarding the attribution of certain expenses. Therefore, in addition to Instructions No. 65n, when allocating expenses to a specific CWR, public sector institutions can rely on the recommendations of financial department specialists, communicated in the form of letters. However, in any case, the norms of Instructions No. 65n are higher than clarifications, which are not normative legal documents.

    Expenses for the deduction of funds from the trade union organization for cultural and physical culture work should be reflected in KVR 853 “Payment of other payments” (Letter of the Federal Treasury dated March 23, 2017 No. 02-02-03/201).

    Reflection in accounting of a business transaction caused by the transfer of funds to the federal budget is carried out according to KVR 853 (Letter of the Ministry of Finance of Russia dated August 15, 2016 No. 02-05-10/47664).

    Why is it important to use CVR correctly?

    Incorrect application of CWR is one of the grounds for qualifying expenses as non-targeted. Therefore, it is important in itself to attribute expenses to one or another element of the types of expenses in accordance with Instructions No. 65n. This is the first rule that officials of institutions must follow when deciding on the choice of CVR.

    Compliance with the links regulated by Appendix 5 to Instructions No. 65n is not a basis for misuse. However, the fact of discrepancy between the CWR and KOSGU may signal to inspectors that the application of the budget classification code in terms of CWR or KOSGU is incorrect. Therefore, the second rule is to check the mutual correlation of the components of the budget classification codes.

    And the third rule - do not forget to use the KVR in accordance with the current editions of Instructions No. 65n. Since currently legislation changes quite often.

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