Using examples, we will consider various situations for the return of targeted subsidies and subsidies for the performance of a state task:

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

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

3) if the indicators of the state task are not achieved.

Example 1

An 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 945,000 rubles. The balance of funds in the amount of 55,000 rubles. was returned to the founder. What correspondence of accounts should 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 need of the institution to use the balance of the subsidy in 2018 for the same purposes. How to account for transactions with the balance of the subsidy?

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

Example 3

In 2017, the autonomous institution was allocated a targeted subsidy for the repair of premises in the amount of 2,000,000 rubles. The subsidy has been fully spent. In 2018, during the audit conducted by the supervisory body, violations were identified in terms of spending earmarked funds. An order was issued to return targeted funds to the budget in the amount of 46,000 rubles. How to account for the return of earmarked funds from funds received from income-generating activities?

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

1. According to the 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 QVFO 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 Procedure No. 59, targeted subsidies include subsidies provided for the following purposes:

scholarships;

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

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

improvement of land plots in the use of sports institutions;

acquisition of a particularly valuable

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

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

Refund of a target subsidy in the absence of a need for it

According to clause 9 of Order No. 59, the balances of the target subsidy not used in the current year are subject to transfer (return) to the federal budget in the manner prescribed by Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 82n (hereinafter - 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 balance of a targeted subsidy, agreed with the Ministry of Finance.

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

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

In case of failure to provide information (f. 0501016) within the specified period, the territorial OFK no later than the tenth business day after June 1 of the current financial year (or the first business day following the named date) collects the balance of targeted subsidies by transferring them to the account opened on the balance sheet 40101 "Revenues distributed by the bodies of the Federal Treasury between the budgets of the budget system Russian Federation”, for the subsequent transfer of the balance of targeted subsidies to the federal budget (clause 3 of Order 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 target funds to the federal budget no later than June 1 of the current financial year (clause 34 of Decree of the Government of the Russian Federation dated 09.12.2017 No. 1496 "On measures to ensure the execution of the federal budget").

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

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

Operations to return the balances of targeted subsidies to the budget in case of non-confirmation of the need for such balances 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 Instruction No. 183n) :

* Please note: in connection with the introduction of additional detailing for KOSGU codes (the 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 on subsidies for other purposes”. Relevant innovations are contained in draft orders of the Ministry of Finance on amendments to instructions No. 174n, 183n. With the adoption of such changes, in order to reflect transactions for 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

On the basis of an agreement concluded with the founder, in 2017 a budgetary institution was transferred to a separate personal account a targeted subsidy for the overhaul of a sports ground. The amount of the subsidy amounted to 500,000 rubles. In order to carry out repairs for the entire amount of the subsidy, a contract was concluded with the contractor. Advance payment under the contract - 150,000 rubles. The contract provides for a phased delivery of works. In the current financial year, works worth 450,000 rubles were handed over, which is reflected in the report on expenses incurred through targeted subsidies. The last stage of work was planned to be completed in early 2018. In this regard, at the end of the financial year, an unused balance of the targeted subsidy was formed - 50,000 rubles. The founder confirmed the need for these funds and decided to use the balance of the subsidy in 2018 to pay for the final repairs. Prior to the adoption of this decision, the funds were not transferred to the budget revenue.

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

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

Read also

• Providing and accounting for targeted subsidies
• Operations with targeted subsidies: documentation
• Subsidies to the best rural cultural institutions and their employees
• Examples of accounting for operations to return balances of subsidies
• Return to the budget of the balance of subsidies

Example 2

The Academy of Physical Culture and Sports (an autonomous institution), on the basis of an agreement concluded with the founder, in 2017 received a targeted subsidy for the payment of scholarships in the amount of 270,000 rubles from the budget. 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 8,000 rubles. the institution independently returned to the budget at the end of 2017.

In accounting, these transactions will be reflected as follows:

The institution receives subsidies for state assignments or for some specific purposes. Under certain conditions, they will have to be returned to the budget. Let's figure out when you need to apply for a refund of a subsidy.

Subsidy for the state task

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 subsidy of the previous year. This will happen if at least one of the indicators of the volume of work or services established in the state task is not fulfilled. This rule is spelled out in part 17 of Article 30 of the Federal Law of May 8, 2010 No. 83-FZ (hereinafter - Law No. 83-FZ).

Subsidy refund: deadline. KOSGU since 2016 reflect operations for the receipt and return of funds from subsidies for the state task

For federal institutions, the return procedure was determined by the Government of the Russian Federation in Decree No. 1456 of 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 term and procedure for returning the balance of the subsidy are determined in regional and local acts. The date often does not coincide with the federal one or is not specified.

Example 1:

Decree of the Government of the Sverdlovsk region of December 28, 2015 No.
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 the conclusion is sent.”

Account reflection. Let's say that the performance of the institution at the end of the last year is below the levels specified in the state task. The founder calculated the amount to be transferred to the budget.

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

Example 2:

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

The indicators set in the last year's state task have not been achieved. Having received the conclusion of the founder, the institution transferred the amount of debt to the budget. Recorded in the account:

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.
- accrued debt to return to the budget revenue the balance of the subsidy for the state task of the last year;

Subsidy return: targeted subsidies

The conditions, terms and procedure for the return at each level of the budget are determined in the regulations of the relevant authorities. As a rule, they are spelled out in the agreement on the provision of subsidies.

Funds from last year's subsidies will have to be returned in two cases. First, if they are not used in 2016. Secondly, when the auditors found misuse. Let's consider each situation in more detail.

Accounting for unused funds. Unused funds of target subsidies of the previous year are returned to the budget. But it is possible to confirm the need for these funds for the same purposes. Then the money, by decision of the founder, will be left to the institution.

Target 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 the balance of an unused targeted subsidy 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 the budget.

The accountant made the entries:

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

DEBIT 6 303 05 830
CREDIT 6 205 81 660
60 000 rub.
- reduced debt to the budget 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 the budget income.

Reimbursement of subsidies for misuse. As a rule, state bodies insist on the return of that part of the subsidy that the institution used for other purposes. If your founder has 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 repair of the building in the amount of 1 million rubles.

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

In 2016, the institution carried out repairs 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 audit and found that the institution violated the conditions for providing targeted subsidies. The data of the primary documentation showed that a set of works on the improvement of the territory was paid at the expense of the subsidy.

90 thousand rubles were spent on this institution. The agreement does not provide for such costs.

The inspectors considered that this year the institution should return the funds used for the improvement of the territory.

Based on the inspection report, the head of the institution decided to restore the balance of the target subsidy in the amount of 90 thousand rubles to the personal account. and transfer this amount to the budget. And the costs of improvement - to reflect in the framework of paid activities (KFO 2). The accountant made a number of entries in accounting.

In 2016:

DEBIT 5 201 11 510
CREDIT 5 205 81 660*
RUB 1,000,000
- received a targeted subsidy for the repair of the building;

DEBIT 5 205 81 560
CREDIT 5 401 10 180
RUB 1,000,000
- the income from the target subsidy was accrued as of the date of approval of the report on its use - December 26, 2016 (based on the accounting statement under f. 0504833).

In 2017:

DEBIT 5 401 10 180
CREDIT 5 303 05 730
90 000 rub.
- the amount of debt on return to the budget revenue is accrued;

DEBIT 5 205 81 560
LOAN 5,401 10,180 (STORNO)
90 000 rub.
- Reversed income in the form of a targeted subsidy;

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

DEBIT 5 201 11 510
CREDIT 5 304 06 730***
90 000 rub.
- part of the targeted subsidy was restored;
*** Reduction of off-balance account 18 (by code 226 KOSGU)

DEBIT 5 303 05 830
CREDIT 5 201 11 610****
90 000 rub.
- reflected the transfer of funds to the budget revenue.
**** Reduction of off-balance account 17 (by code 180 KOSGU)

If the institution fails to fulfill the task of the founder, the balance of the subsidies must be returned to the budget. The article describes the procedure for reflecting this operation in accounting.

Legal basis for the return of subsidies to the budget.

Part 17 of 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 the state (municipal) task by budgetary institutions in the amount corresponding to the unachieved indicators of the state ( municipal) tasks. A similar rule for autonomous institutions is established by clause 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 balances of targeted subsidies by budgetary and autonomous institutions is contained in Part 18 of Art. 30 of Federal Law No. 83-FZ, paragraph 3.17, 3.18 of Art. 2 of the Autonomous Institutions Act. 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 indicated balances of funds can be used by institutions in the next financial year if there is a need to send them for the same purposes in accordance with the decision of the executive authority exercising the functions and powers of the founder of a budgetary or autonomous institution.

In 2016, by July 1, federal budgetary and autonomous institutions must ensure the return to the federal budget of funds in the amount of the balance of subsidies provided to them in 2015 to financially support the fulfillment of state assignments for the provision (performance) of public services (works), formed in connection with the failure to achieve indicators established by the state assignment characterizing the volume of public services (works), on the basis of a report on the implementation of the state assignment submitted to the bodies exercising the functions and powers of the founders in relation to federal budgetary or autonomous institutions (clause 33 of Decree of the Government of the Russian Federation dated December 28, 2015 No. 1456 " On measures to implement the Federal Law "On the federal budget for 2016").

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

As an example of such a normative act, one can cite the Law of the Amur Region No. 368-OZ dated August 31, 2007 “On the Budget Process in the Amur Region”, which established 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 on financial support for the fulfillment of state tasks by them for the provision (performance) of public services (works), in the next financial year, they are subject to return to the regional budget in the amount corresponding to the unachieved indicators of the state task.

Thus, the requirement to return the balance of the subsidy allocated to fulfill the task of the founder is put forward only if the institution fails to achieve the indicators established by the founder within the framework of the state task. At the same time, if the institution has spent the amount of subsidies in full, and the indicators set by the founder are not achieved, the balance of the subsidy is returned at the expense of the funds received by the institution from the provision of paid services.

Note

According to the Ministry of Finance, set out in Letter No. 02-06-07 / 19436, the return to the federal budget of the balances of subsidies for the fulfillment of the state task can be carried out both at the expense of the balances of subsidies formed by federal budgetary and autonomous institutions for the fulfillment of the state task, and at the expense of other receipts not prohibited by law, with the exception of funds provided to federal budgetary and autonomous institutions in accordance with par. 2 p. 1 art. 78.1 and Art. 78.2 of the RF BC and for other purposes.

It should be noted that with regard to the return of the balances of subsidies allocated from the budgets of the constituent entities of the Russian Federation and municipalities, the Ministry of Finance holds a similar opinion. Thus, in Letter No. 02-04-09/20394 dated April 11, 2016, to the question about the return of the balance of subsidies provided to budgetary and autonomous institutions of the Amur Region for the fulfillment of the state task, if the indicators for the volume of services (works) were not achieved, the financial department answered: the regional budgetary or the autonomous institution of the Amur Region must return to the budget of the specified subject of the Russian Federation funds in the 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 the implementation of other income-generating activities.

Reasons for refunding subsidies.

The Letter of the Ministry of Finance of the Russian Federation No. 02-06-07 / 19436 highlights several grounds for returning subsidy amounts to budget revenue:

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

In accounting, operations for the return of balances of subsidy amounts 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 an institution transferred the balance of subsidies to the budget in 2016 without using account 0 303 05 000, in our opinion, taking into account the provisions of paragraph 18 of Instruction No. Ministry of Finance.

Examples of reflection on the accounts of accounting transactions for the return of subsidies to budget revenue.

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

Failure to fulfill the task of the founder.

Example 1

An agreement was concluded between the medical institution and the founder for 2015 on the allocation of a subsidy to the institution in the amount of 700,000 rubles. The institution spent the subsidy in full, however, during the audit of financial and economic activities in 2016, the fact of incomplete fulfillment of the task of the founder by the institution was revealed. The founder demanded to return funds in the amount of 50,000 rubles to the budget. Since the amount of the subsidy was spent in full, the institution fulfilled the requirement of the founder to return funds to the budget from the funds received by him from the implementation of income-generating activities.

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

Return of the unspent balance of the amounts 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 the budget revenue, while making the following accounting entry:

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

Refund of the balance of the targeted subsidies in case of violation of their spending

Example 3

In an autonomous medical institution, a check was made on the targeted spending of funds from the targeted subsidy in 2014-2016. Based on the results of the audit, the misuse of the funds of the subsidy 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 the budget revenue. Since the funds of the subsidy were completely spent, the restoration of expenses occurred at the expense of the 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 of Federal Law No. 83-FZ, paragraphs 3.17 and 3.18 of Art. 2 of the Law on Autonomous Institutions, transfer the balance of subsidy funds to budget revenue. The balances of not only the amounts of unspent targeted subsidies are returned, but also the amounts of subsidies:

• provided to fulfill the task of the founder, formed in connection with the failure of the institution to achieve the indicators established by the state (municipal) task, characterizing the volume of state (municipal) services (works);
• in case of detection during the inspection of violations in terms of spending targeted subsidies.

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

Federal Law No. 83-FZ dated 08.05.2010 “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions”.

For subsidies received by a state institution for specific purposes, it is important to properly execute and record. This will help to avoid a serious violation - misuse of budget funding. We tell you how to correctly draw up an application, an agreement with the founder, and form information about targeted subsidies.

Consider the rules for reflecting in the accounting of accrual, receipt and expenditure of funds allocated by the founder, as well as the return of unused balances.

Subsidy code for other purposes 2018

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

1. Funds allocated for the implementation of the state task, calculated taking into account the standard costs for the provision of public services.
2. Funds provided for specific purposes on the basis of Article 78.1 of the RF BC. Their amount does not depend on the volume of services performed. Directions of use are regulated by regulations.

The 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 funding are grouped into seven groups:

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

From the list of targeted subsidies for 2018, by order 226, funds for ensuring the activities of the government body that performs the functions of the founder were excluded. For institutions receiving funds from regional or municipal budgets, the directions of possible targeted funding are approved by local regulations.

Application for the allocation of 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 with the necessary calculations and justifications. There is no standardized form for this document. The ministries and other structures in charge of state institutions determine the form of the application, the methods and terms of its submission, the procedure for consideration and approval by their orders. The submitted document 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 the subsidy for other purposes in accordance with the approved lists;
• grounds for allocation of funds;
• information about the funded event or property;
• the need for funds in rubles;
• signatures of the head and chief accountant.

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

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

From a magazine article:

Agreement or agreement on granting a subsidy for other purposes

Financing of autonomous and budgetary organizations is carried out by the founders in accordance with the 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 grant and financial security. The total amount of funding and the amount of annual payments are indicated, but not more than for the period of adoption of the federal budget. The code of the budget classification is affixed, according to which the founder acting as the PBS received LBOs on subsidies.
3. Listing 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 the state institution arising from the provision, receipt and use of subsidies are prescribed.
5. Final provisions. Provide for cases of possible termination or change of the agreement, validity period, ways of exchanging documents, etc.
6. Payment details and signatures of the parties.

Local governments are developing their standard forms or use approved by the Ministry of Finance. There are a number of annexes to the agreement: a list of subsidies, a schedule of transfers, a report on the use. If changes are necessary, an additional agreement is drawn up.

List of targeted subsidies for 2018

The state authorities performing the functions of the founders annually approve the list of subsidies that is relevant for 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;
• the name of the financial body that maintains personal accounts for operations with targeted funds;
• budget level;
• the name of the subsidy;
• subsidy code for other purposes 2018;
• consumable KBK, use to accurately determine the code;
• name, date and number of the normative act on the basis of which the funds are allocated.

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

Accounting for subsidies for other purposes by a budgetary institution

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

• financial security type code "5" in accordance with clause 21;
• KOSGU 183 based on the wording of 06/22/2018;
• the corresponding balance accounts from Appendix No. 1.

Accounting entries for the acceptance and fulfillment of monetary obligations for targeted subsidies are given 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. The report on the use of funds for the intended purpose is the basis for the accounting entry.

Information about operations with targeted subsidies 2018

Not later than ten days from the date of signing the agreement with the founder, the state institution must form the document “Information on transactions with targeted subsidies”. Form 0501016 for OKUD is given in Appendix No. 1 to the order of the Ministry of Finance 226n. The title part contains the names of the recipient organization, founder, financial authority. In the tabular part for each concluded agreement, the following is indicated:

• name and subsidy code;
• 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 of previous years, allowed for use;
• the amount of planned receipts in the current financial year;
• expected payments.

If the organization is granted 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 indicated in the information in the list approved for the financial year.

The act of targeted use of subsidies

Control over the spending of funds allocated for other purposes is carried out by the founder and state financial control bodies. Ministries and departments approve guidelines on the calculation of target performance indicators for the provision of 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 reporting 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 measure:

• the basis for the conduct;
• goal;
• object and period of verification;
• list of applicable regulations;
• the validity and legality of the allocation of targeted funding;
• analysis of the use of funds received by areas;
• conclusions and recommendations.

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

Return of the target subsidy of the current year

If, after all the necessary expenses have been met, there are target funds on the personal account that should be returned to the founder, the posting is performed.

Return of the target subsidy of previous posting years

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

• there are unused funds on the personal account;
• found to be misused.

If at the beginning of the year the balance of the state institution reflects the balance of funds on account 520581000, the following postings are made.

If the misuse of the allocated subsidy is revealed and a decision is made to return, this operation is documented by the following entries.