Which kvr and kosgu to use for government procurement. Letters and clarifications from the Ministry of Finance of the Russian Federation Kosgu code 290 decoding

KVR and KOSGU are special codes that are necessary for the work of public sector accountants. Let's talk about the 2019 changes in the use of expense type codes (KVR) and the classification of operations of the general government sector (KOSGU).

New provisions are established in Order of the Ministry of Finance dated June 8, 2018 No. 132n (as amended on November 30, 2018) regarding the formation of budget classification codes. Now budgetary and autonomous institutions are required to apply the new procedure when determining the CVR for all operations performed.

The rules for the formation of KOSGU have also been changed - the new Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). It is unacceptable to work according to the old rules!

Recipients of budget funds, such as chief managers of budgetary funds (GRBS), government, budgetary and autonomous institutions, must keep records, draw up plans and reports according to uniform standards and in accordance with legal requirements. A list of requirements and rules for the use of special codes that determine the corresponding values ​​of the budget (accounting) account is established by the Ministry of Finance for all participants in the process.

For specialists, this means that state (municipal) expenses and revenues are classified according to various criteria: planned and unplanned, current and capital, according to the level of ownership of the corresponding budget, and, consequently, according to the use of special codes, etc.

Since 2019, the procedure for applying the KBK and KOSGU has been changed!

Basic concepts of KVR and KOSGU

Even for those who know what KOSGU is in the budget, decoding can be difficult. The classification of operations of the general government sector is part of the account classification, which allows you to group the costs of the public sector of the economy depending on the economic content and includes a group, item and subitem.

Since 2016, KOSGU is not used by recipients of funds when forming plans for income and expenses, but is used in accounting and reporting. In 2019, it is required to apply it to public sector institutions and organizations when drawing up a working chart of accounts, maintaining records and reporting. The procedure for approving the chart of accounts for budget accounting is enshrined in Order of the Ministry of Finance No. 162n (as amended on March 31, 2018).

OSSU classification consists of the following groups:

• 100 - income;
• 200 - expenses;
• 300 — receipt of non-financial assets (NA);
• 400—retirement of equipment;
• 500 — receipt of financial assets (FA);
• 600—FA retirement;
• 700 - increase in liabilities;
• 800 - reduction of obligations.

Previously, KOSGU was used in the structure of the budget classification code (BCC), but since 2015, in terms of costs, this code has been replaced by a code for types of expenses.

Very often the question arises: CWR - what is it in the budget? This is part of the BCC classification, therefore part of the accounting account. It includes group, subgroup and expense element element. Almost every accountant tries to figure out on his own what the CVR in the budget is, the decoding of which is encoded by three numbers from 18 to 20 digits in the structure of the BCC of budget expenses.

KVR is represented by the following groups:

• costs of payments to personnel in order to ensure the performance of functions by state (municipal) bodies, government institutions, management bodies of state extra-budgetary funds;
• procurement of goods, works and services to meet state (municipal) needs;
• social security and other payments to the population;
• capital investments in state (municipal) property;
• interbudgetary transfers;
• provision of subsidies to budgetary, autonomous institutions and other non-profit organizations;
• servicing state (municipal) debt;
• other appropriations.

Special cases when using KOSGU and KVR in 2019

In 2019, the accounting treatment of some expenses for KOSGU has changed. Lawmakers introduced completely new codes, for example, to reflect revenues. The names of the old encodings were also changed and the meanings of the existing ones were expanded.

For example, a new KOSGU 266 has been introduced, which should include social benefits and compensation provided to the personnel of a state (municipal) institution in cash. What should be considered these social benefits? At KOSGU 266, include temporary disability benefits for the first three days of illness. That is, a benefit paid at the expense of the employer. Also, a monthly allowance for child care up to three years old (in the amount of 50 rubles) must be attributed to this code. All categories of payments and compensation are enshrined in Art. 10.6.6 Chapter 2 of Order No. 209n.

Officials from the Ministry of Finance communicated to the user a separate Letter dated June 29, 2018 No. 02-05-10/45153, which reflects methodological recommendations on the application of the new KOSGU.

Also, in the practice of procurement for several CWR, issues arise with the correct reflection of codes, which is determined by the use of classification. For this case, 34-36 digits of the procurement identification code are formed in a special way: 34-36 digits are set to “0” if these expenses are subject to reflection across several CWR.

table of correspondence

Since KVR is a larger grouping than KOSGU, to simplify the application of the corresponding codes, the Ministry of Finance has approved a correspondence table. A comparison of CVR codes and KOSGU codes for 2019 for budgetary institutions and public sector organizations is presented in a table. The document contains the latest changes that should apply in 2019.

Responsibility for violation

It is worth separately identifying the level of responsibility that is provided for violation of budget legislation. In fact, the level of punishment for incorrectly reflecting CVR and KOSGU in the accounting records of institutions directly depends on their type.

For example, if a government agency makes a mistake and a business transaction is reflected according to an incorrect CVR, controllers have the right to recognize such a mistake as an inappropriate use of budget funds. Violations of this nature are subject to administrative liability under Article 15.14 of the Administrative Code.

Things are different with budgetary institutions. Thus, in the agreement to provide a subsidy for the implementation of a state or municipal task, the CWR is not indicated. Consequently, the budget organization determines the encodings independently. And it is impossible to sue a government agency for misuse if the CVR is chosen incorrectly. However, the incorrect code will be reflected in the reporting - and this is already a violation of the rules of accounting (Article 15.11 of the Administrative Code) and reporting (Article 15.16.6 of the Administrative Code).

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 have been changed, detailing of previously undetailed KOSGU articles 120-140 has been introduced, sub-articles have been 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:

1. 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.
2. Subst. 291 KOSGU correspond to the following types of budget expenditures 851 and 852.
3. Subst. 294 correspond to the following types of budget expenditure 710-730.
4. Subst. 295 corresponds to the following type of budget expenditure 863.
5. 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 details of the substations have been introduced. 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”.

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 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 sub-art. 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:

1. 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 120-14 0 at 1-17 in the categories of these accounts, an analytical code based on the classification of receipts (KDB);
2. 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 includes “expenses” » 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.

When drawing up and executing budgets, it is not necessary to use detailed codes in Budget Estimates and FHD Plans for 2018, unless such a requirement is expressly provided for by a higher organization (Letter of the Ministry of Finance of the Russian Federation dated February 27, 2018 N 02-05-11/12228).

Currently, the provisions of Instructions 157n, 162n, 174n and 183n do not comply with the Standards and Guidelines. Until the contradictions are resolved, we are unable to fully comply with the changes that came into force on January 1, 2018.

For example, letter of the Ministry of Finance of the Russian Federation dated December 13, 2017 No. 02-07-07/83463 “Guidelines for the transitional provisions of the GHS “Rent” for the first application” provides for keeping records on balance sheet accounts 111.40.000 “Right to use property” and 104.40.450 “ Depreciation of the right to use property,” which are not provided for in the previously listed Instructions.

An example of recording transactions according to the new rules

According to the letter of the Ministry of Finance of the Russian Federation dated December 13, 2017 No. 02-07-07/83464 “Guidelines for the application of the federal accounting standard for public sector organizations “Lease””, the following accounting of the Lessor’s income from operating leases is carried out:

Budget Revenue Administrator:

Dt 1.205.21.560/ Kt 1.401.40.121

Dt 1.401.40.121/ Kt 1.401.10.121

Budgetary (autonomous) institution:

• Deferred income arising from the Lessor has been accrued

Dt 2.205.21.560/ Kt 2.401.40.121

• Recognized as income of the current reporting period, income arising from the Lessor

Dt 2.401.40.121/ Kt 2.401.10.121

• Income from rental payments is subject to VAT, which means that at the time of income of the current year, an entry is made to budgetary (autonomous) institutions

Dt 2.401.10.121/ Kt 2.303.04.730

But the landlord’s income in the form of compensation for his expenses for paying utility bills will be taken into account under article KOSGU 135, since they relate to conditional rental payments.

This year we are using a more advanced budget classification, comparable to the Federal standards put into effect by Orders of the Ministry of Finance of the Russian Federation dated December 31, 2016 No. 256n, No. 257n, No. 258n, No. 259n, No. 260n. However, these changes are not final; 23 more standards are planned to be put into effect in 2019-2020, and therefore, from January 1, 2019, we will use the budget classification in accordance with Order of the Ministry of Finance of the Russian Federation dated November 29, 2017 No. 209n.

Currently, Order of the Ministry of Finance of the Russian Federation dated February 28, 2018 No. 35n “On amendments to 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 July 1, 2013 No. 65n” is being registered with the Ministry of Justice of the Russian Federation.

First of all, let’s define: deciphering what KOSGU is in the budget sounds like this: classification of operations of the public administration sector. The numeric code allows you to accurately classify the transaction performed according to its content.

The determination of KOSGU in 2019 for budgetary institutions, as well as autonomous and state-owned ones, should be carried out in accordance with the new procedure. The rules are enshrined in Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). The new provisions apply from 01/01/2019.

There are the following budget classification groups:

• “100” - income, including profit;
• “200” - expenses;
• “300”—receipt of the NFA;
• “400” - retirement of the NFA;
• “500”—receipt of FA;
• “600”—FA retirement;
• “700”—increase in liabilities;
• “800”—reduction of liabilities.

Until January 2016, all operations of budgetary, government and autonomous institutions were classified according to KOSGU. Then this rule was canceled. Now, in 18-20 categories of accounting accounts, all public sector institutions are required to apply CVR.

The full list of current codes is contained in the Appendix to the Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018).

KOSGU: application in work

The exclusion of the code from the KBK structure does not mean that the codes in the budget have become irrelevant. Codifiers still need to be used. For example, government institutions are required to plan and receive expenses exclusively in terms of classifiers of the public administration sector. It is impossible to prepare a budget list, estimates, as well as justification for budget allocations without the KOSGU codifier.

Budget reporting should be formed in the context of transaction codes of the general government sector. For example, reporting forms such as a statement of financial results, 0503121 - for corporate accounting and 0503721 - accounting. And also a cash flow statement: 0503123 - for CU and 0503723 - BU.

KOSGU in procurement

Planning of expenses of the organization of the public sector is also compiled in the context of OSGU codes. After drawing up the cost plan, the institution prepares a procurement plan and schedule for the corresponding financial period. These procurement documents are also prepared on the basis of the OSSU code classifiers.

Until 2016, the breakdown of schedules and procurement plans was compiled in the context of KOSGU. But at present, the old codifier has been replaced by new ciphers - KVR. It is a mistake to believe that now KOSGU are not involved in procurement activities. This is fundamentally wrong.

To plan any purchase, an institution needs to correctly determine the CWR and only then reflect the operation in planning documentation. But it is impossible to choose the correct KVR without first determining the KOSGU. This is the key principle of using codifiers and their direct relationship.

Transcript of KVR

Beginners may be unfamiliar with what CWR is in the budget. Special codifiers should be used in accounting and planning the expenses of a public sector institution. The cipher is not used separately, since it is a structural part of the whole - the budget classification code.

If you are trying to figure out what is in the budget with the CWR, then here is the answer. The expense type code is a special numeric code that allows you to group homogeneous types of expense transactions according to their content in order to manage the budget process in terms of spending funds, as well as control over its execution in accordance with the current requirements of budget legislation.

From 01/01/2019 we work according to new rules! CVR for budgetary institutions in 2019 should be determined in accordance with Appendix No. 7 to Order of the Ministry of Finance of Russia dated 06/08/2018 No. 132n (as amended on 03/06/2019).

The legislation provides for the following grouping of codes:

Capital investments in state (municipal) property

Interbudgetary transfers

Providing subsidies to budgetary, autonomous institutions and other non-profit organizations

Service of state (municipal) debt

Other budget allocations

The procedure for determining KVR and KOSGU

The detailing of each expenditure transaction of an economic entity in the budgetary sphere is the basis for budget planning and execution. Effective and transparent planning, ensuring the intended use of allocated funds and the reliability of financial statements depend on the correctness of the chosen code for the type of expense and the classification of operations of the public administration sector.

To accurately link CVR and KOSGU, officials recommend using a table of correspondence between codes of types of expenses and classification of the public administration sector.

Example. Expense operation: car repair. KOSGU - Article 225 "". But the CVR depends on the type of repair. For the current one there will be 244 “Other procurement of goods, works and services to meet state (municipal) needs.” And for major repairs, the solution to the issue will be KVR 243 “Purchase of goods, works, services for the purpose of major repairs of state (municipal) property.”

Separately, we will designate the new links between CVR and KOSGU for 2019 for budgetary institutions in the form of a table.

Compliance table between KVR and KOSGU for 2019 for procurement

The table includes only the KVR 200 group, which is most often used in procurement activities. The full version with all codes is attached in the file.

Download the full text of the KVR and KOSGU correspondence table for 2019

Plan differently for 2019

Specialists from the Ministry of Finance published Letter No. 02-05-11/56735 dated August 10, 2018, in which they provided explanations on how to apply the new VR codes in 2019. Now the list of codes has been supplemented with new types of expenses, some group names have been changed. Let's consider the changes in the CVR and KOSGU for 2019 for budgetary institutions in the form of a table.

Main mistakes in using CVR

An incorrectly defined type of expense for the operations of public sector institutions is recognized as an inappropriate use of budget funds. This violation is subject to significant fines and administrative penalties. Let's determine which violations occur most often and how to avoid them.

In 2018, KOSGU 290 was detailed into subarticles 291, 292, 293, 294, 295 and 296. And since 2019, a new procedure for applying KOSGU according to Instruction 209n has been in force and subarticles 297, 298, 299 and 29T have been added to Article 290.

Let's consider the latest changes in the decoding of subarticles of KOSGU 291, 292, 293, 294, 295, 296, 297, 298, 299 and 29T in 2019 for budgetary institutions.

Latest changes to article KOSGU 290 in 2019

In 2019, a new Procedure for the application of KOSGU, approved in Order of the Ministry of Finance dated November 29, 2017 No. 209n, came into force.

The order also describes new details of article KOSGU 290 in 2019 for budgetary institutions. New sub-articles added:

• 297 “Other current payments to organizations”;
• 298 “Other capital payments to individuals”
• 299 “Other capital payments to organizations”
• 29T “Expenses for compensation of losses (expenses) from the activities of a simple partnership”

In 2018, KOSGU article 290 “Other expenses” was detailed at 291, 292, 293, 294, 295, 296, their interpretation:

• 291 “Taxes, duties and fees”;
• 292 “Fines 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”.

Let's consider each subarticle 290 of KOSGU in more detail according to Instruction 209n.

Subarticle KOSGU 291

KOSGU 291 should include expenses for paying taxes (included in expenses), state duties and fees, various types of payments and budgets of all levels:

• property tax;
• VAT and income tax
• land tax;
• transport tax;
• payment for environmental pollution;
• state duties and fees.

Subarticle KOSGU 292

This includes the cost of paying fines, penalties for late payment of taxes, fees and insurance premiums.

Subarticle KOSGU 293

This sub-article should reflect the costs of paying fines for violating the legislation of the Russian Federation on the procurement of goods, works and services, as well as paying penalties for violating the terms of contracts (agreements) for the supply of goods, performance of work, provision of services.

Subarticle KOSGU 294

This includes the cost of paying fines for late repayment of budget loans, for late repayment of loans from foreign states, including targeted foreign loans (borrowings), international financial organizations, other subjects of international law and foreign legal entities. persons received in foreign currency.

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 errors in accounting and reporting.

Subarticle KOSGU 295

This subarticle should reflect the costs of paying other economic sanctions not covered by subarticles 292-294 of KOSGU.

Subarticle KOSGU 296

Subarticle KOSGU 296 “Other payments of a current nature to individuals” includes:

• compensation for damage caused to the property of an employee or his close relative in connection with the performance of official duties by an official;
• payments to former employees of government agencies for memorable dates, professional holidays, etc.;
• payments to individuals (excluding producers of goods, works and services) of government bonuses, grants, monetary compensation, allowances, and other payments;
• compensation for moral damage by court decision;
• payment of monetary compensation to plaintiffs for legal costs on the basis of judicial acts that have entered into legal force;
• scholarships for unemployed citizens studying in the direction of the employment service, students, students, graduate students and residents;
• other similar expenses.

Subarticle KOSGU 297

The sub-item includes expenses for making other payments to legal entities that are not subsidies in accordance with the budget legislation of the Russian Federation, including:

• compensation for damage caused to a legal entity as a result of illegal actions (inaction) of state authorities, local government bodies, or officials of these bodies;
• deductions of funds to trade union organizations for cultural and physical education work;
• reimbursement of legal costs to plaintiffs (legal entities) on the basis of judicial acts that have entered into legal force;
• fees for membership in organizations, except for membership fees in international organizations;
• other similar expenses.

Subarticle KOSGU 298

Subarticle 298 of KOSGU includes expenses for making other payments to individuals of a non-social nature related to compensation for damage due to seizure (restriction of use rights) of land, including:

• compensation for the cost of demolished (relocated) buildings and plantings owned by individuals;
• compensation to owners of land plots (individuals), land users, landowners and tenants of land plots for losses caused by the seizure or temporary occupation of land plots, restriction of the rights of land owners, land users, landowners and tenants of land plots or deterioration in the quality of land;
• other similar expenses.

Subarticle KOSGU 299

Subarticle 299 of KOSGU includes expenses for making other payments to legal entities of a non-social nature related to compensation for damage due to the seizure (restriction of use rights) of lands, including:

• compensation for the cost of demolished (relocated) buildings and plantings belonging to organizations;
• compensation to owners of land plots (legal entities), land users, landowners and tenants of land plots for losses caused by the seizure or temporary occupation of land plots, restriction of the rights of land owners, land users, landowners and tenants of land plots or deterioration in the quality of land;
• other similar expenses.

Subarticle KOSGU 29T

Subarticle KOSGU 29T “Expenses for compensation of losses (expenses) from the activities of a simple partnership” is applied by a participant in a joint activity under a simple partnership agreement. 29T of KOSGU includes transactions that reflect the distribution of negative financial results from the activities of a simple partnership, including the accrual of debt for reimbursement of expenses of a simple partnership and the transfer of funds to cover expenses of a simple partnership.

In connection with the update of KOSGU codes, the correspondence table between KVR and KOSGU has also changed:

Special cases of application of KOSGU 290 and subarticles

Questions often arise regarding the application of articles of KOSGU; we will consider cases of application of article KOSGU 290 and subarticles.

We also examined 65 other controversial situations in the application of KOSGU codes, in which your colleagues often make mistakes. To avoid making the same mistakes, see ready-made solutions:

Scholarships and financial assistance for students

Article KOSGU 296 includes scholarships and other payments to students. Please note that in this case we are talking about payments from the scholarship fund. As for other payments to students, Article 296 includes financial aid and other payments for financial support for students, as well as money for literature, etc.

As for financial assistance to the student’s family in connection with his death, show such payments under article KOSGU 262. The financiers announced these conclusions in a letter dated August 26, 2016 No. 02-05-10/50077.

Employee scholarships

Sometimes an institution sends employees to study and pays them a stipend on its own. Under what KOSGU should such payments be reflected? Also under article KOSGU 296 “Other payments of a current nature to individuals.”

This is explained by the fact that the scholarship in this case does not apply to wage payments. Therefore it is relevant to this article.

Please note that if an institution sends athletes, students and other persons to various events (competitions, olympiads, educational practice), they are usually compensated for travel and accommodation costs. Such expenses must be accrued and paid according to KVR 113 in connection with Article 296 of KOSGU. Using the same codes, reflect:

• compensation for the use of bedding in transport;
• fees for issuing travel documents (including commission fees, fees for returning tickets, contributions for compulsory passenger insurance, etc.).

Costs of gifts to employees

Also reflect expenses on gifts for employees under article KOSGU 296. And do the same with gifts for children of employees, for example, New Year's ones.

Compensation for delayed wages

Compensation for delayed wages by a court decision does not apply to wage payments. Therefore, such compensations are attributed to article KOSGU 296. Please note that insurance premiums must be paid on such compensations. Also show them using KOSGU code 296.

Moral damage to the reinstated employee

In connection with unjustified dismissal, an employee of the institution may be reinstated in his position. This can happen either through the court or voluntarily, by decision of the institution. In both cases, the employee must be compensated for moral damages. In both cases, payments will go under article KOSGU 296 “Other current payments to individuals.”

Sending congratulatory telegrams

Send congratulatory telegrams according to KOSGU article 296 “Other expenses”. This is explained by the fact that sending such telegrams is not related to the activities of the institution. In other words, it does not concern its functions. Therefore, such expenses are reflected under article KOSGU 296 “Other current payments to individuals.” Using the same principle, include the costs of sending parcels with gifts, etc., to Article 296.

Wreaths for an employee's funeral

Expenses for wreaths and mourning ribbons are also included in KOSGU 296. Such expenses do not apply to other items. That is, they cannot be hanged either under Article 201, or under Articles 220, 230 of KOSGU, etc.

Cost of medals for graduates

In essence, medals are souvenirs with which graduates are awarded for special achievements. Therefore, in this case, article KOSGU 296 applies. But show the costs of certificates according to KOSGU 226 “Other work, services.”

Gift certificates

Sometimes institutions buy gift certificates to reward outstanding employees. In accounting, reflect such expenses under Article 296 of KOSGU.

In this case, the institution must submit information about the issuance of certificates, but must not transfer personal income tax. The institution is obliged to withhold personal income tax from payments for which it is a tax agent. However, it is not always possible to do this. For example, it will not be possible to withhold tax if a material benefit or income in kind is received. By issuing certificates, the institution becomes a tax agent (Article 226.1 of the Tax Code of the Russian Federation). But the institution does not have the opportunity to withhold tax.

A regional operator is understood as a specialized non-profit organization that carries out activities aimed at ensuring the overhaul of common property in apartment buildings (Part 1, Article 20 of the Housing Code of the Russian Federation, Part 1 of Article 182 of the Housing Code of the Russian Federation). Application of species codes The list and procedure for applying articles (subarticles) of KOSGU is determined by the provisions of Section V of Instructions No. 65n.

Table of types of expenses for classification of budget expenses

wage fund Social assistance benefits to the population Other payments, with the exception of the wage fund of institutions, to persons involved in accordance with the law to perform certain powers Compulsory social insurance contributions for payments to workers' compensation and other payments to employees of institutions Accruals for wage payments

On approval of instructions on the procedure for applying types of expenses to classify budget expenses for drawing up the draft budget of the municipal formation Lavrovskoye rural settlement of Sudogodsky district, starting with the budget for 2012

1. Approve Instructions on the procedure for applying types of classification of budget expenditures for drawing up a draft budget for a rural settlement, starting with the budget for 2012 according to the appendix.

2. Entrust control over the implementation of this order to the Deputy Head of Administration Yu. A. Volkova. 3. This order comes into force from the moment of its adoption. The head of the municipal formation Lavrovskoye rural settlement to the order of the administration of the municipal formation Lavrovskoye rural settlement

On the application of target items for the classification of expenses and approval of the Instructions on the procedure for applying types of expenses for the classification of budget expenses for drawing up a draft budget for the Polnovsky rural settlement, starting with the budget for 2012 Printable version

In order to draw up the budget of the Polnovsky rural settlement for 2012 and the planning period of 2013 and 2014.

Approve the attached Instructions on the procedure for applying types of classification of budget expenditures for drawing up draft budgets for the Polnovsky rural settlement, starting with the budget for 2012.

243 Purchase of goods, works, services for the purpose of major repairs of state property

243 Purchase of goods, works, services for capital purposes

repair of state property

This element reflects expenses for the purchase of goods, works, and services for the purpose of major repairs of state property.

"Judicial and regulatory acts of the Russian Federation"

How to determine the type of expense classification of budget expenses

The structure of the expense type code consists of the corresponding group, subgroup and element (18–20th digits). The list and rules for using types of expenses are the same for all budgets of the budget system. They are given in paragraph 5 of Section III of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013.

No. 65n, and in Appendix 3 to this order.

The following groups of types are highlighted: 100 – expenses for payments to personnel in order to ensure the performance of functions by state (municipal) bodies, institutions, management bodies of state extra-budgetary funds; 200 – purchase of goods, works, services to meet state (municipal) needs; 300 – social security and other payments to the population; 400 – capital investments in state (municipal) property; 500 – interbudgetary transfers; 600 – provision of subsidies to budgetary, autonomous institutions and other non-profit organizations; 700 – servicing state (municipal) debt; 800 – other budgetary allocations.

CVR 242 and 244: reflecting expenses in the field of information and communication technologies

1. KVR 242 - Procurement of goods and services in the field of information and communication technologies (ICT).
2. KVR 244 - Other procurement of goods, works and services to meet government needs. For example, payment for postal services and delivery of special correspondence.

Which ones are related to the ICT sector?

Expenses for paying fees for the maintenance and repair of residential premises, contributions for major repairs should be classified as expenses reflected by type of expenses 244 “Other purchase of goods, works, services to meet state (municipal) needs”

<Письмо>Federal Tax Service of Russia dated June 29, 2015 N ND-4-5/11306 "On the communication of the letter of the Ministry of Finance of the Russian Federation dated June 18, 2015 N 14-01-07/35436"

It is reported that mandatory payments and (or) contributions from the owners of the premises of an apartment building to a management organization, made on the basis of a relevant agreement, in order to pay for work, services for the maintenance and repair of the common property of an apartment building, based on their intended purpose, should be reflected by type of expense 244 “Other procurement of goods, works, services to meet state (municipal) needs”, linked to subarticle 225 “Works, services for property maintenance”.