Using examples, we will consider various situations regarding the return of targeted subsidies and subsidies for the implementation of government tasks:

1) if the return of targeted subsidies is carried out in the current year, in the next reporting period;

2) when violations are identified in the use of targeted subsidies;

3) if the government target indicators are not achieved.

Example 1.

The autonomous institution was allocated a target for the purchase of scientific equipment in the amount of 1,000,000 rubles. The equipment was purchased for RUB 945,000. The balance of funds is 55,000 rubles. was returned to the founder. Which account correspondence should be used to reflect this operation in accounting if the return is carried out:

1) in the current year;

2) next year?

In accounting, in accordance with clauses 73, 96 of Instruction No. 183n, the following entries will be made (depending on the situation):

Example 2.

In 2017, the autonomous institution was allocated a targeted subsidy for the purchase of books to replenish the library fund in the amount of 500,000 rubles. At the end of the year, the institution had an unused balance of 26,000 rubles. On March 1, 2018, the founder confirmed the institution’s need to use the remainder of the subsidy in 2018 for the same purposes. How to record transactions with the balance of the subsidy?

In accounting, in accordance with clauses 73, 97 of Instruction No. 183n, the following correspondence accounts will be reflected:

Example 3.

In 2017, the autonomous institution was allocated a targeted subsidy for the renovation of premises in the amount of 2,000,000 rubles. The subsidy has been completely spent. In 2018, during an audit conducted by the control body, violations were identified regarding the expenditure of targeted funds. An order was issued to return target funds to the budget in the amount of 46,000 rubles. How to reflect in accounting the return of target funds from funds received from income-generating activities?

On this issue, the financial department has given two options for recording transactions.

1. According to Letter of the Ministry of Finance of the Russian Federation dated December 15, 2017 No. 02-07-10/84803, settlements are transferred from KVFO 5 to KVFO 2 as follows:

2. In the Letter of the Ministry of Finance of the Russian Federation dated August 15, 2016 No. 02-05-10/47664, the debt to the budget and the transfer of funds are reflected immediately according to KVFO 2:

Example 4.

According to the report autonomous institution on the implementation of the state task for 2017, some indicators were not achieved. Based on the results of the calculations made by the founder, the institution is obliged to return to the budget the balance of the subsidy allocated for the implementation of the state (municipal) task in the amount of 865,000 rubles.

The following entries will be reflected in accounting in accordance with clause 178 of Instruction No. 183n.

Return of targeted subsidies

According to Order No. 59, targeted subsidies include subsidies provided for the purposes of:

scholarship payments;

payment of remuneration (bonuses) to Russians based on the results of performances at international competitions;

implementation of measures for repair (overhaul) of movable (immovable) property;

improvement of land plots used by sports institutions;

acquisition of especially valuable

A targeted subsidy is provided on the basis of an agreement concluded between the Ministry of Sports and the institution in accordance with the standard form (standard form of agreement on the provision of a subsidy from the federal budget to a federal budgetary or autonomous institution in accordance with paragraph 2 of paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation, approved by Order Ministry of Finance of the Russian Federation dated October 31, 2016 No. 197n).

Transactions with targeted subsidies received by the institution are accounted for in a separate personal account opened for the institution with the Federal Treasury (clause 5 of Procedure No. 59).

Return of targeted subsidy if there is no need for it

According to clause 9 of Procedure No. 59, the balances of the targeted subsidy not used in the current year are subject to transfer (return) to the federal budget in accordance with Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 82n (hereinafter referred to as Procedure No. 82n). At the same time, such balances can be used by the institution in the next financial year for the same purposes when the Ministry of Sports makes a decision on the need for the remainder of the targeted subsidy, agreed with the Ministry of Finance.

If an institution plans to use in the current year the balances of a targeted subsidy formed at the beginning of the year, it must submit no later than May 20 (or the first working day following the specified date) to the territorial OFK information on transactions with targeted subsidies for the year 20__ (f. 0501016 ) indicating the balance of target funds permitted for use (clause 3 of Procedure No. 82n).

Note: The deadline for submitting information (form 0501016) has been reduced. Last year, such information was submitted before July 1.

If information (f. 0501016) is not provided within the specified period, the territorial OFK no later than the tenth working day after June 1 of the current financial year (or the first working day following the named date) collects the balance of targeted subsidies by transferring them to an account opened on the balance sheet account 40101 “Revenue distributed by the bodies of the Federal Treasury between the budgets of the budget system Russian Federation", for subsequent transfer of the balance of targeted subsidies to the federal budget revenue (clause 3 of Procedure No. 82n).

At the same time, without waiting for the collection of these funds, institutions in the absence of approved information (f. 0501016) are obliged to independently transfer the corresponding unconfirmed balances of earmarked funds to the federal budget revenue no later than June 1 of the current financial year (clause 34 of the Government of the Russian Federation of December 9, 2017 No. 1496 “On measures to ensure the execution of the federal budget”).

Accounting. According to Instructions No. 65n, letters of the Ministry of Finance of the Russian Federation dated April 29, 2016 No. 02-05-11/25399, dated January 14, 2016 No. 02-01-09/787, the amount of return to the budget of funds in the amount of balances of targeted subsidies for which there is a need for their direction for the same purposes is not confirmed, are subject to reflection in 2017 under article 180 “Other income”, and in 2018 - under subarticle 183 “Income from subsidies for other purposes” of KOSGU.

By virtue of clause 21 of Instruction No. 157n, accounting for transactions carried out at the expense of targeted subsidies is carried out using the code of type of financial support 5 “Subsidies for other purposes” in the 18th category of accounting numbers.

Operations to return the balances of targeted subsidies to the budget if the need for such balances is not confirmed in the accounting of budgetary (autonomous) sports institutions will be reflected in the following entries (clauses 93, 94, 133 of Instruction No. 174n, clauses 96, 97, 161 of Instructions No. 183n) :

* Please note: in connection with the introduction of additional detail for KOSGU codes (introduction of code 183 to reflect targeted subsidies), analytical accounts will also be revised to reflect targeted subsidies. In particular, it is planned to introduce account 0 205 83 000 “Calculations for subsidies for other purposes.” The corresponding innovations are contained in the draft orders of the Ministry of Finance on amendments to instructions No. 174n, 183n. With the adoption of such changes, to reflect transactions on the return of targeted subsidies, instead of account 5,205,81,000, it will be necessary to use account 5,205,83,000.

Example 1.

Based on an agreement concluded with the founder, in 2017 the budgetary institution was transferred to a separate personal account with a targeted subsidy for the overhaul of the sports ground. The subsidy amount was 500,000 rubles. In order to carry out repair work, a contract was concluded with a contractor for the entire amount of the subsidy. Advance payment under the contract – 150,000 rubles. The contract provides for phased delivery of the work. In the current financial year, work worth 450,000 rubles was completed, which is reflected in the report on expenses incurred through a targeted subsidy. The last stage of work was planned to be completed at the beginning of 2018. In this regard, at the end of the financial year there was an unused balance of the targeted subsidy - 50,000 rubles. The founder confirmed the need for these funds and decided to use the remainder of the subsidy in 2018 to pay for the final repair work. Before this decision was made, funds were not transferred to budget revenues.

In the accounting records of the institution, these transactions will be reflected as follows:

* With the adoption of changes in instructions No. 174n, 183n, instead of the account 5,205,81,000, it will be necessary to use the account 5,205,83,000.

Read also

• Provision and accounting of targeted subsidies
• Operations with targeted subsidies: documentation
• Subsidies for the best rural cultural institutions and their employees
• Examples of recording transactions for the return of subsidy balances
• Return of remaining subsidies to the budget

Example 2.

The Academy of Physical Culture and Sports (an autonomous institution), on the basis of an agreement concluded with the founder, in 2017, a targeted subsidy was provided from the budget for the payment of scholarships in the amount of 270,000 rubles. According to the report, the amount of confirmed expenses due to the targeted subsidy amounted to 262,000 rubles. Unused balance of the subsidy in the amount of RUB 8,000. the institution independently returned it to the budget at the end of 2017.

In accounting, these transactions will be reflected as follows:

The institution receives subsidies for government tasks or for some specific purpose. Under certain conditions, they will have to be returned to the budget. We will figure out when it is necessary to issue a subsidy return.

Subsidy for government tasks

At the end of the year, the institution draws up a report on the implementation of the state task. Based on the results of its verification, the founder may decide to return part of the previous year’s subsidy. This will happen if at least one of the indicators for the volume of work or services established in the state task is not met. This norm is spelled out in Part 17 of Article 30 of the Federal Law of May 8, 2010 No. 83-FZ (hereinafter referred to as Law No. 83-FZ).

Subsidy return: deadline. KOSGU since 2016 reflect transactions on receipt and return of subsidies for government tasks

For federal institutions, the Government of the Russian Federation determined the return procedure in Decree No. 1456 dated December 28, 2015. In particular, the deadline for return is July 1. Similar rules also apply to institutions of some constituent entities of the Russian Federation and municipalities. The period and procedure for returning subsidy balances are determined in regional and local regulations. The date often does not coincide with the federal one or is not specified.

Example 1:

By Decree of the Government of the Sverdlovsk Region of December 28, 2015
No. 1214-PP provides for:

“The procedure and terms for the return of the subsidy are established by the agreement on the return of subsidies for financial support for the fulfillment of the state task, concluded between the founder and the institution within 30 calendar days after sending the conclusion.”

Reflection in accounting. Let’s say that the institution’s performance indicators at the end of last year are below the levels specified in the state assignment. The founder calculated the amount that needs to be transferred to the budget.

In accounting, debt on funds is reflected in the debit of account 4 401 10 130 and the credit of account 4 303 05 730. Let us show with an example what entries are made when transferring money to the budget.

Example 2:

The municipal budgetary cultural institution spent the entire subsidy at the end of 2016.

The indicators set in the state task of last year were not achieved. Having received the founder’s conclusion, the institution transferred the amount of debt to the budget. The account records:

DEBIT 4,401 10,130
CREDIT 4 303 05 730
50,000 rub.

DEBIT 4 303 05 830
CREDIT 4,201 11,610
50,000 rub.
- debt has been accrued to return to budget revenue the balance of the subsidy for the state task of the previous year;

Subsidy return: targeted subsidies

The conditions, terms and procedure for return at each budget level are defined in the regulations of the relevant authorities. As a rule, they are also specified in the subsidy agreement.

Last year's subsidies will have to be returned in two cases. Firstly, if they are not used in 2016. Secondly, when auditors have determined misuse. Let's consider each situation in more detail.

Accounting for unused funds. Unused funds from last year's targeted subsidies are returned to the budget. But we can confirm the need for these funds for the same purposes. Then, by decision of the founder, the money will be left to the institution.

Targeted subsidies are reflected in accounting:

• for other purposes according to KFO 5;
• for capital investments according to KFO 6.

Example 3:

The budgetary institution has a balance of unused targeted subsidies for capital investments of the previous year in the amount of 100 thousand rubles.

The founder confirmed the need for targeted funds in the amount of 60 thousand rubles. The remaining 40 thousand rubles. transferred to budget income.

The accountant prepared the following entries:

DEBIT 6,205 81,560
CREDIT 6 303 05 730
100,000 rub.
- the debt to return unused subsidy balances to budget revenue is reflected;

DEBIT 6 303 05 830
CREDIT 6,205 81,660
60,000 rub.
- debt to the budget has been reduced based on the decision on the need for targeted funds;

DEBIT 6 303 05 830
CREDIT 6,201 11,610
40,000 rub.
- the unused balance is transferred to budget income.

Refund of subsidies for inappropriate use. As a rule, government agencies insist on returning that part of the subsidy that the institution did not use for its intended purpose. If your founder made this decision, record the transaction as shown in Example 4.

Example 4:

In 2016, the budgetary institution received from the founder a targeted subsidy for the renovation of the building in the amount of 1 million rubles.

In the payment agreement, the parties provided for the return of the subsidy if its misuse is revealed.

In 2016, the institution carried out renovations and completely spent the money. The founder approved the report on the use of the subsidy on December 26, 2016.

In March 2017, the founder conducted an inspection and discovered that the institution had violated the terms of providing a targeted subsidy. Data from primary documentation showed that the subsidy funds paid for a range of landscaping works.

The institution spent 90 thousand rubles on this. But the agreement does not provide for such expenses.

The inspectors considered that this year the institution should return the funds used to improve the territory.

Based on the inspection report, the head of the institution decided to restore the balance of the targeted subsidy in the amount of 90 thousand rubles to the personal account. and transfer this amount to budget revenue. And expenses for improvement should be reflected within the framework of paid activities (KFO 2). The accountant made a number of entries in the accounting.

In 2016:

DEBIT 5,201 11,510
CREDIT 5,205 81,660*
1,000,000 rub.
- a targeted subsidy was received for the renovation of the building;

DEBIT 5,205 81,560
CREDIT 5,401 10,180
1,000,000 rub.
- income from the targeted subsidy was accrued on the date of approval of the report on its use - December 26, 2016 (based on the accounting certificate according to f. 0504833).

In 2017:

DEBIT 5,401 10,180
CREDIT 5 303 05 730
90,000 rub.
- the amount of debt to be returned to budget revenue has been accrued;

DEBIT 5,205 81,560
CREDIT 5,401 10,180 (REWARD)
90,000 rub.
- income in the form of a targeted subsidy was reversed;

DEBIT 4 304 06 830
CREDIT 4,201 11,610**
90,000 rub.
- the debt in the amount of funds raised to pay expenses from targeted subsidies within the framework of the state task has been reduced;
** Increase in off-balance sheet account 18 (according to code 226 KOSGU)

DEBIT 5,201 11,510
CREDIT 5 304 06 730***
90,000 rub.
- part of the targeted subsidy has been restored;
*** Decrease in off-balance sheet account 18 (according to code 226 KOSGU)

DEBIT 5 303 05 830
CREDIT 5,201 11,610****
90,000 rub.
- reflects the transfer of funds to budget revenues.
**** Decrease in off-balance sheet account 17 (according to code 180 KOSGU)

If the institution fails to fulfill the founder’s instructions, the balance of the subsidy must be returned to budget revenue. The article outlines the procedure for reflecting this operation in accounting.

Legal basis for returning subsidies to the budget.

Part 17 art. 30 of Federal Law No. 83-FZ establishes that federal laws, laws of constituent entities of the Russian Federation, municipal legal acts of representative bodies of municipalities may provide for the return to the appropriate budget of the balance of the subsidy for the implementation of state (municipal) tasks by budgetary institutions in an amount corresponding to the unachieved indicators of the state ( municipal) task. A similar rule in relation to autonomous institutions is established in paragraph 3.15 of Art. 2 of the Federal Law of November 3, 2006 No. 174-FZ “On Autonomous Institutions” (hereinafter referred to as the Law on Autonomous Institutions).

The requirement for the return of the balances of targeted subsidies by budgetary and autonomous institutions is contained in Part 18 of Art. 30 Federal Law No. 83-FZ, clauses 3.17, 3.18 art. 2 of the Law on Autonomous Institutions. It follows from them that the balances of targeted subsidies not used in the current financial year are subject to transfer by budgetary and autonomous institutions to the appropriate budget. The specified balances of funds can be used by institutions in the next financial year if there is a need to direct them for the same purposes in accordance with the decision of the executive body exercising the functions and powers of the founder of a budgetary or autonomous institution.

In 2016, federal budgetary and autonomous institutions, before July 1, must ensure the return to the federal budget of funds in the amount of the balances of subsidies provided to them in 2015 for financial support for the implementation of state tasks for the provision (performance) of public services (works), formed in connection with the failure to achieve indicators established by the state task, characterizing the volume of public services (work), based on the report on the implementation of the state task, submitted to the bodies exercising the functions and powers of the founders in relation to federal budgetary or autonomous institutions (clause 33 of the Decree of the Government of the Russian Federation of December 28, 2015 No. 1456 “ On measures to implement the Federal Law “On the Federal Budget for 2016”).

In relation to institutions of constituent entities of the Russian Federation and municipalities, such rules are established by regulatory acts of constituent entities of the Russian Federation.

An example of such a regulatory act is the Law of the Amur Region dated August 31, 2007 No. 368-OZ “On the budget process in the Amur Region”, which establishes that the balances of subsidies provided to regional budgetary and autonomous institutions from the regional budget that were not used in the current financial year for financial support for their fulfillment of state tasks for the provision (performance) of state services (works), in the next financial year they are subject to return to the regional budget in an amount corresponding to the unachieved indicators of the state task.

Thus, the requirement to return the balance of the subsidy allocated to fulfill the founder’s task is made only if the institution fails to achieve the indicators established by the founder within the framework of the state task. Moreover, if the institution has spent the entire amount of subsidies, and the indicators established by the founder are not achieved, the remainder of the subsidy is returned from the funds received by the institution from the provision of paid services.

For your information

According to the Ministry of Finance, set out in Letter No. 02-06-07/19436, the return to the federal budget of the remaining amounts of subsidies for the implementation of a state task can be carried out both at the expense of the balances of subsidies generated by federal budgetary and autonomous institutions for the implementation of a state task, and at the expense of other income not prohibited by law, with the exception of funds provided to federal budgetary and autonomous institutions in accordance with paragraph. 2 p. 1 art. 78.1 and Art. 78.2 of the Budget Code of the Russian Federation and for other purposes.

Note that with regard to the return of the remaining amounts of subsidies allocated from the budgets of the constituent entities of the Russian Federation and municipalities, the Ministry of Finance adheres to a similar opinion. Thus, in Letter dated 04/11/2016 No. 02-04-09/20394, when asked about the return of the balance of subsidies provided to budgetary and autonomous institutions of the Amur region for the implementation of a state task, if the indicators for the volume of services (work) were not achieved, the financial department answered: regional budgetary or An autonomous institution of the Amur region must return funds to the budget of the specified subject of the Russian Federation in an amount corresponding to the unachieved indicators of the volume of public services provided, established in the state task, either at the expense of subsidies for the implementation of the state task, or (in the absence of such funds) at the expense of funds received by the institution from the provision of paid services and other income-generating activities.

Grounds for the return of subsidies.

The Letter of the Ministry of Finance of the Russian Federation No. 02-06-07/19436 identifies several grounds for returning subsidies to budget revenues:

• return of the remaining amounts of subsidies provided for the fulfillment of the founder’s task, formed in connection with the institution’s failure to achieve the indicators established by the state (municipal) task characterizing the volume of state (municipal) services (work);
• return of the balance of unspent amounts of targeted subsidies;
• return of the balance of the targeted subsidy amounts if violations are revealed during the inspection in terms of spending the targeted subsidy funds.

In accounting, transactions for the return of balances of subsidies are reflected using account 0 303 05 000 “Settlements for other payments to the budget” (Letter of the Ministry of Finance of the Russian Federation No. 02-06-07/19436).

If in 2016 the institution transferred the balance of subsidies to budget revenue without using account 0 303 05 000, in our opinion, taking into account the provisions of clause 18 of Instruction No. 157n, corrective operations should be carried out and the transfer of the subsidy amount should be recorded in the order recommended Ministry of Finance.

Examples of reflection in accounting accounts of transactions for the return of subsidies to budget revenues.

The procedure for recording transactions for transferring subsidies to budget revenue depends on the basis for their return (correspondence accounts are given in accordance with the information set out in Letter of the Ministry of Finance of the Russian Federation No. 02-06-07/19436).

Failure to fulfill the founder's instructions.

Example 1

An agreement was concluded between the medical institution and the founder for 2015 to provide the institution with a subsidy in the amount of 700,000 rubles. The institution spent the subsidy in full, however, during an audit of financial and economic activities in 2016, it was revealed that the institution did not fully fulfill the founder’s instructions. The founder demanded that funds in the amount of 50,000 rubles be returned to the budget. Since the subsidy amount was spent in full, the institution fulfilled the founder’s request to return funds to the budget from the funds it received from income-generating activities.

In accounting, operations to return the unspent balance of the subsidy to budget revenue will be reflected as follows:

Return of the unspent balance of targeted subsidies

Example 2

As of January 1, 2016, the medical institution has a balance of targeted subsidies in the amount of 5,000 rubles. In February, the institution transferred them to budget revenue, making the following accounting entry:

In connection with the release of Letter No. 02-06-07/19436 of the Ministry of Finance of the Russian Federation, the institution issued an accounting certificate (f. 0503833) and made corrective entries, reflecting in the accounting the return of the subsidy amount using account 5,303,05,000:

Refund of the balance of targeted subsidy amounts in case of violation of their spending

Example 3

In an autonomous medical institution, an audit of the targeted expenditure of targeted subsidy funds in 2014 - 2016 was carried out. Based on the results of the audit, misuse of subsidy funds allocated to the institution in 2015 in the amount of 150,000 rubles was revealed. Expenses not accepted for offset were restored and returned to budget revenue. Since the subsidy funds were fully spent, the restoration of expenses occurred at the expense of funds received by the institution from the provision of paid services.

In accounting, the situation described in the example will be reflected as follows:

In conclusion, we note that budgetary and autonomous institutions in the cases established by Parts 17 and 18 of Art. 30 Federal Law No. 83-FZ, clauses 3.17 and 3.18 art. 2 of the Law on Autonomous Institutions, transfer the remaining subsidies to budget revenues. The balances of not only the amounts of unspent targeted subsidies are returned, but also the amounts of subsidies:

• provided to fulfill the founder’s assignment, formed in connection with the institution’s failure to achieve the indicators established by the state (municipal) assignment that characterize the volume of state (municipal) services (work);
• if during the inspection violations are revealed in terms of spending funds from targeted subsidies.

Transactions to return funds to budget revenue are reflected using account 0 303 05 000 “Calculations for other payments to the budget.” Accounting records for recording such transactions are given in Letter of the Ministry of Finance of the Russian Federation No. 02-06-07/19436.

Federal Law No. 83-FZ dated 05/08/2010 “On introducing amendments to certain legislative acts of the Russian Federation in connection with improving the legal status of state (municipal) institutions.”

For subsidies received by a government agency for specific purposes, proper registration and accounting is important. This will help avoid a serious violation - misuse of budget funding. We tell you how to correctly draw up an application, an agreement with the founder, and generate information about targeted subsidies.

Let's consider the rules for recording in accounting the accrual, receipt and expenditure of funds allocated by the founder, as well as the return of unused balances.

Subsidy code for other purposes 2018

Funding received by budgetary and autonomous institutions can be divided into two categories:

1. Funds allocated for the implementation of government tasks, calculated taking into account standard costs for the provision of government services.
2. Funds provided for certain purposes on the basis of Article 78.1 of the Budget Code of the Russian Federation. Their amount does not depend on the volume of services performed. Directions for use are regulated by regulations.

Order of the Ministry of Finance 226n dated December 13, 2017 established codes for targeted subsidies for 2018 allocated from the federal budget. A total of 85 areas of targeted financing are combined into seven groups:

1. Payments to individuals.
2. Measures for the maintenance of federal property.
3. Acquisition of NFA.
4. Capital investments and other real estate transactions.
5. Measures for civil defense, emergency prevention and elimination of their consequences.
6. Measures to protect public health.
7. Other expenses.

From the list of targeted subsidies for 2018, Order 226 excluded funds to support the activities of the government body performing the functions of the founder. For institutions receiving funds from regional or municipal budgets, the areas of possible targeted funding are approved by local regulations.

Application for a targeted subsidy

In order to receive money for certain purposes, a budgetary or autonomous institution must draw up and send an application to the founder, attaching the necessary calculations and justifications. There is no standardized form for this document. Ministries and other structures in charge of government agencies, by their orders, determine the form of the application, the methods and timing of its submission, the procedure for consideration and approval. The document sent must contain the following details:

• application number;
• the date of recieving;
• year of allocation of targeted funding;
• full name, TIN, KPP of the recipient;
• type and code of subsidies for other purposes in accordance with the approved lists;
• reasons for allocating funds;
• information about the financed event or property;
• need for funds in rubles;
• signatures of the manager and chief accountant.

If within one type of subsidy there is a need to finance several events or real estate objects, the application can be submitted in the form of a list indicating the costs for each item and the total amount.

Violation of legal requirements in relation to targeted subsidies or grants will have a bad impact on the reputation of the institution and its head before the state (municipal) authority that allocated them...

From the magazine article:

Agreement or agreement on the provision of a subsidy for other purposes

Financing of autonomous and budgetary organizations carried out by the founders in accordance with signed agreements on the allocation of funds. For agreements on targeted subsidies provided from the federal budget, a standard form has been in force since 2017, approved by Order of the Ministry of Finance 197n dated October 31, 2016. It contains the following sections:

1. The subject of the agreement is the name, purpose and code of the subsidy.
2. Terms of provision and financial support. The total amount of funding and the amount of annual payments are indicated, but no more than for the period of adoption of the federal budget. The budget classification code is entered according to which the founder, acting as a PBS, received LBOs for subsidies.
3. Transfer order. The section indicates a personal account opened for an institution in the treasury, or a settlement account with a credit institution.
4. Interaction and responsibility of the parties. The rights and obligations of the founder and government agency that arise when providing, receiving and using a subsidy are prescribed.
5. Final provisions. They provide for cases of possible termination or modification of the agreement, validity period, methods of exchanging documents, etc.
6. Payment details and signatures of the parties.

Local authorities are developing their standard forms or use one approved by the Ministry of Finance. The agreement provides a number of annexes: a list of subsidies, a transfer schedule, and a report on use. If changes are necessary, an additional agreement is drawn up.

List of targeted subsidies for 2018

State authorities performing the functions of founders annually approve a list of subsidies relevant to their field of activity. The form for this document (0501015 according to OKUD) was approved by the Ministry of Finance in order 140n dated December 27, 2013 in Appendix 3 and contains the following details:

• name of the founder;
• name of the financial authority maintaining personal accounts for transactions with target funds;
• budget level;
• name of the subsidy;
• subsidy code for other purposes 2018;
• consumable KBK, to accurately determine the code, use ;
• name, date and number of the regulatory act on the basis of which funds are allocated.

A copy of the document is received by the financial authority, which will conduct transactions on personal accounts for targeted funds.

Accounting for subsidies for other purposes by a budgetary institution

In accounting for budgetary institutions, the following are used to conduct operations with funds allocated for specific purposes:

• code for the type of financial security “5” in accordance with clause 21;
• KOSGU 183 based on the edition dated June 22, 2018;
• the corresponding balance sheet accounts from Appendix No. 1.

Accounting entries for the acceptance and fulfillment of monetary obligations for targeted subsidies are shown in the table.

Calculation of subsidies for other purposes

Income from receiving a targeted subsidy is accrued in the amount of expenses incurred by the institution. A report on the use of funds for their intended purpose is the basis for accounting entries.

Information on operations with targeted subsidies 2018

No later than ten days from the moment of signing the agreement with the founder, the government agency must generate a document “Information on operations with targeted subsidies.” Form 0501016 for OKUD is given in Appendix No. 1 to Order of the Ministry of Finance 226n. The title section contains the names of the recipient organization, founder, and financial authority. The tabular section for each concluded agreement indicates:

• name and code of the subsidy;
• date and number of the agreement;
• analytical codes of receipts (income subtype code) and payments (expense type code);
• the amount of the balance of target funds allowed for use;
• the amount of returned receivables from previous years allowed for use;
• the amount of planned revenues in the current financial year;
• expected payments.

If an organization is provided with several subsidies, they are included in one form approved by the founder. For recipients of targeted funds from the federal budget, information is generated in the system. Specialists of the financial authority (treasury), who open personal accounts and provide treasury support, check the availability of the types of subsidies specified in the information in the list approved for the financial year.

Act of targeted use of subsidies

Control over the expenditure of funds allocated for other purposes is carried out by the founder and state financial control bodies. Ministries and departments approve guidelines on calculating target performance indicators for providing subsidies in various fields of activity. The agreements provide for the right of the founder to request from the recipient organization one-time and periodic reports on the expenditure of funds.

Based on the results of the work of the regulatory authorities, an inspection report is drawn up containing the following information about the control event:

• basis for holding;
• target;
• object and period of inspection;
• list of applicable regulations;
• the validity and legality of the allocation of targeted funding;
• analysis of the use of funds received by area;
• conclusions and recommendations.

The most serious violation that an audit can reveal is misuse. This is the acquisition of goods, works and services that do not correspond to the purposes of the subsidy specified in the agreement. For an organization, the amount of a fine for such a violation ranges from 5% to 25% of the amount spent for other purposes.

Return of the current year's targeted subsidy

If, after making all the necessary expenses, there are target funds left on the personal account that should be returned to the founder, a posting is made.

Return of targeted subsidies from previous posting years

The procedure for reflecting the transfer of targeted funds for previous years into budget revenue is determined in the letter of the Ministry of Finance of the Russian Federation dated 04/01/2016 No. 02-06-07/19436. Accounting entries are generated depending on the reason for the return:

• there are unused funds in the personal account;
• misuse identified.

If at the beginning of the year the balance sheet of a government institution reflects the balance of funds in account 520581000, the following entries are made.

If misuse of the allocated subsidy is detected and a decision is made to return it, this operation is formalized with the following transactions.