We dig the existing electrical network underground. Cost accounting for commissioning: "idle" and "under load" in an autonomous budgetary institution

Instructions on the procedure for applying the budget classification of the Russian Federation require that expenses be attributed to a specific code based on the economic content of a business transaction. The right choice from sub-items 226 "Other expenses and services" and 225 "Works, services for the maintenance of property" of KOSGU is a kind of litmus test of an accountant's professionalism.

Formerly accountants autonomous institutions used KOSGU for internal analytics, there was no obligation to conduct it. However, the Ministry of Finance of the Russian Federation, by its order of November 16, 2016 No. 209n, extended the scope of the Instruction approved by the Ministry of Finance of the Russian Federation of December 1, 2010 No. 157n (hereinafter - Instruction No. 157n) to all types of public sector institutions.

Application of the new KOSGU

The financial department tries to make the most detailed list of services and works for each code. carefully control business transactions. However, accountants often have questions about how to apply the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated 07/01/2013 No. 65n (hereinafter - Instructions No. 65n). And not in vain. Incorrect application of the classification will be regarded by inspectors as the use of funds for other purposes, even if we are talking about codes that differ only in one sign of the third category, as is the case with sub-articles 226 "Other expenses and services" and 225 "Works, services for the maintenance of property" of KOSGU (hereinafter - 226 KOSGU and 225 KOSGU). For this violation, a fine may be imposed on the chief accountant.

In their defense, economists and accountants cite clause 14.1 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 06/22/2006 No. 23. He admits situations when expenses can be attributed both to one article of KOSGU and to another. In this case, the accountant's decision is not recognized as a violation; misuse of budgetary funds cannot be imputed to him. But it is almost impossible to apply the opinion of the Supreme Arbitrazh Court of the Russian Federation to a situation where instead of 225 KOSGU 226 KOSGU is used due to the detailed specification of the articles. As practice shows, problems arise if the accountant does not fully understand the essence of the business transactions being recorded.

Let's consider some of the most typical cases in which public sector accountants ask themselves the question: 225 or 226?

Certification and examination of workplaces

Certification of workplaces in terms of working conditions is a mandatory event, supported by the requirements of the law. It must be held at least once every five years. Most often, third-party organizations are involved in the certification of workplaces.

Jobs belong to the property complex. Instructions No. 65n require that the costs of maintaining and servicing non-financial assets, which include buildings, be attributed to sub-article 225 "Works, services for the maintenance of property" of KOSGU. It would be fair to include certification of workplaces in terms of working conditions: it is necessary to comply with regulatory requirements for the operation (maintenance) of property.

But in Instructions No. 65n on this article there are no such works and services. At the same time, expenses that are not mentioned in sub-articles 221-225 of KOSGU should be included in sub-article 226 “Other works, services”.

Previously, accountants included the costs of attestation of workplaces as financial support for measures to prevent occupational injuries and occupational diseases of workers, at the expense of insurance premiums, i.e. distributed to 213 KOSGU. But the Order of the Ministry of Finance of the Russian Federation dated December 29, 2016 No. 246n excluded this item, therefore, it is now impossible to attribute these amounts to KOSGU 213.

Certification of workplaces is a set of activities and procedures, it is much broader than just the operation (maintenance) of property. Therefore, here it is definitely worth choosing 226 KOSGU.

Equipment certification

A similar question arises when it comes to the costs of certification of the equipment itself, which is on the balance sheet of the organization.

The answer lies in the essence of the services provided, in the purpose of the funds spent. If the certification of equipment is a necessary condition for its operation (a certain list of works carried out at regular intervals), then the costs of paying for the relevant contract should be attributed to sub-article 225 “Works, services for the maintenance of property”.

If the institution conducts certification of equipment in order to identify the need for its repair, determine the service life, etc., then the costs of paying for the relevant contract should be attributed to sub-item 226 “Other works, services”.

A similar rule applies to due diligence costs for non-financial assets subject to write-off. Own employees are not always sufficiently qualified, and institutions often resort to the services of specialized organizations. At first glance, such a service has nothing to do with the maintenance and operation of the property, therefore, it can be attributed to KOSGU 226. However, there is a clarification in Instructions No. 65n: since the purpose of the examination is to determine whether the facility can continue to be operated, Article 225 should be applied.

Installation and repair of windows

Instructions No. 65n detail the rules for attributing costs associated with the installation and repair of windows, however, it is in this situation that accountants often make mistakes. The wording in the contract may indicate different articles (sub-articles) of KOSGU, the allocation of expenses by articles (sub-articles) will depend on how you draw up the contract.

The institution may contract with a contractor for a number of repairs. Their list may include not only the installation of windows, but also measures that will change the normative indicators of the building: useful area, efficiency of use, service life, etc. This can be completion, reconstruction, additional equipment of the building. These costs fall under Article 310 “Increase in the value of fixed assets” of KOSGU and may include, in particular, the replacement of windows. Repair work is, first of all, the restoration or maintenance of operational indicators of fixed assets, in particular buildings and structures.

Replacement of windows in an already operating building also meets these criteria and can be paid for by sub-article 225 "Works, services for the maintenance of property" of KOSGU. At the same time, it is advisable to use the wording “repair work” in the subject of the contract and in the primary documents that the contractor will draw up.

If you nevertheless applied the wording “installation of windows” in the agreement (contract) and wrote off the costs to subsection 226 “Other works, services” of KOSGU, you risk receiving objections from regulatory authorities.

Trimming and felling trees

The cost of caring for trees can be determined to any KOSGU article after it is determined whether they are part of the organization's property. If trees grow on the land of an institution, they are unambiguously property.

Bringing the territory in line with the requirements of environmental legislation, sanitary and hygienic, fire safety standards (Article 42 of the Land Code of the Russian Federation) is one of the duties of land users. Therefore, institutions regularly spend certain funds, for example, on cutting trees, decorating bushes, etc. These expenses are for sub-article 225 of KOSGU.

Please note: the cost of pest control from insects should be included in the same 225 Kogsu as a set of measures aimed at preserving property. But the costs of acaricidal treatment against ticks will fall on KOSGU 226, because these are sanitary and anti-epidemic (preventive) measures at the customer's facilities (Letter of the Ministry of Finance of the Russian Federation of 08/01/2012 No. 02-05-11 / 2999)

A separate issue is related to the application of Instructions No. 65n, if the institution has received an order to cut dangerous, emergency trees on its land. It depends on whether the institution has the right to permanent use of this land. If yes, then attribute the costs to 225 KOSGU, otherwise to 226 KOSGU. The same rule can be followed to take into account the cost of uprooting stumps.

And if you plan to use sawn trunks and branches in the boiler room, then payment to the contractor for sawing, chopping and laying firewood will be held under article 226 “Other work, services”.

Instructions N 157n * (2)): - an object with all devices and accessories; - a separate structurally separate object designed to perform certain independent functions; - a separate complex of structurally articulated objects that are a single whole and designed to perform a specific job. Recall that a complex of structurally articulated objects is one or more objects of the same or different purposes, having common devices and accessories, common control, mounted on the same foundation, as a result of which each object can perform its functions only as part of the complex, and not independently (n .

All-Russian Municipal Forum

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Bodies local government, management bodies of state non-budgetary funds, state academies of sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n. *(3) OK 013-94 " All-Russian classifier fixed assets”, approved.
Decree of the State Standard of the Russian Federation of December 26, 1994 N 359. * (4) Instructions for the application of the Chart of Accounts for budget accounting, approved. Order of the Ministry of Finance of the Russian Federation of December 16, 2010 N 162n. Tags: budgetary accounting, alarm, accounting Previous entry Withholding claims from employees and military personnel Next entry Sea holidays at Russian resorts We are very grateful for your comments.

We pay for the maintenance of the alarm system

The institution purchased a set of fire alarm equipment worth 12,000 rubles. and concluded an agreement with a specialized organization for its installation in the amount of 25,000 rubles. A fire alarm is not a particularly valuable asset.

In the accounting of the institution, this operation will be reflected in the following entries: The content of the operation Debit Credit Amount, rub. Equipment received 1,106 31,310 1,302 31,730 12,000 Installation services rendered 1,106 31,310 1,302 26,730 25,000 Fire alarm system accepted for accounting 1,101 34,310 1,106 31,410 37,000 Example 2.

The institution purchased spare parts for the repair of fire alarms in the amount of 3,500 rubles. A third-party organization carried out repair work on a fire alarm system under a contract in the amount of 2,000 rubles.
In accounting, these transactions must be reflected in the following way: The content of the transaction Debit Credit Amount, rub.

Acquisition and installation of a fire alarm system (Zabolonkova Island)

Info

In the event that the security and fire alarm system installed by the institution (hereinafter referred to as the alarm system) does not contain elements that, in accordance with the criteria, established by the Instruction according to budget accounting, approved by order of the Ministry of Finance of Russia dated December 30, 2008 N 148n (hereinafter - Instruction N 148n), are subject to separate inventory accounting as part of fixed assets, the costs of the institution for installing the alarm should be attributed to actual expenses, and therefore new objects of non-financial assets the institution does not appear. This is how expenses are reflected in your organization. At the same time, according to the specialists of the Ministry of Finance of Russia, information about the presence of an installed alarm system in the building should be recorded in the fixed assets inventory card (form 0504031) in the “Brief individual characteristics of the object” section, in this case, in the inventory card for the building.

Security alarm accounting

Other works, services "KOSGU, taking into account the cost of equipment and consumables purchased by the contractor for the modernization of the system. Budget accounting account. Tangible objects of property (regardless of their value) with a useful life of more than 12 months, intended for repeated or permanent use on the right of operational management in the course of the institution's activities when it performs work, provides services, for the exercise of state powers (functions) or for managerial needs institutions that are in operation, in stock, on conservation, are accepted for accounting as fixed assets.
As follows from the definitions given earlier, a burglar alarm meets the conditions for classifying it in accounting as fixed assets. The unit of budget accounting for fixed assets is an inventory object, which can be (clause

Subsection 226 other works, services

Russia, concerning Instructions on the procedure for applying the budget classification Russian Federation in 2008 were declared invalid. Instructions on the procedure for applying the budget classification in 2009

approved by order

Ministry of Finance of Russia dated December 25, 2008 N 145n (hereinafter - Order N 145n), subject to changes and additions. In accordance with the requirements of Order N 145n, subarticle 225 “Works, services for the maintenance of property” includes the expenses of the budgets of the budget system of the Russian Federation for payment of contracts for the performance of work, the provision of services related to the maintenance (maintenance), repair of non-financial assets that are on the right of operational management, and sub-item 226 "Other works, services" includes expenses of the budgets of the budgetary system of the Russian Federation for payment of contracts for the performance of work, the provision of services not included in sub-articles 221-225 for state (municipal) needs.

Issues of applying the budget classification: 225 kosgu

Attention

N 74n and in accordance with the letter of the Ministry of Finance of Russia dated February 5, 2010 N 02-05-10 / 383, the Federal Treasury in connection with numerous appeals on the issue of attributing the costs of maintaining fire and security alarms to sub-items of the classification of operations of the public administration sector (hereinafter referred to as KOSGU ) reports the following. In accordance with the Guidelines on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated August 24, 2007 N 74n, the costs of maintaining a fire and security alarm (hereinafter referred to as the OPS) include: if the OPS is in operational management, lease or gratuitous use - to sub-article 225 "Costs, services for the maintenance of property" of KOSGU; if the OPS is not in operational management, lease or gratuitous use - to sub-article 226 "Other works, services" of KOSGU.

Last year, a budgetary institution installed a security and fire alarm. It is not listed on the balance sheet of a budgetary institution as an object of non-financial assets. The institution entered into an agreement for Maintenance fire alarm systems. Expenses are provided for under sub-article 226 of KOSGU. According to this sub-item, the Treasury does not accept a payment order, it considers that expenses should be attributed to sub-item 225 “Works, services for the maintenance of property”, although in letters from the Ministry of Finance of Russia and the Federal Treasury in previous years it was explained that only those expenses are included in sub-item 225 which are related to the maintenance of objects listed on the balance sheet (under operational management). Please provide clarification. To answer this question, let's turn to the latest explanations of specialists from the Ministry of Finance of Russia (D.V. Novikov. "Budget Accounting", 2009, N 3).
Purchased spare parts for alarm repair 1,105 36,340 1,302 34,730 3,500 Fire alarm repair services rendered 1,401 20,225 1,302 25,730 2,500 . In the above case, it is necessary to make an entry in the accounting of the institution: The content of the operation Debit Credit Amount, rub. Fire alarm repair services rendered 1,401 20,225 1,302 25,730 6,000 Accounting for fire extinguishers. Speaking about the installation of a fire alarm, one cannot ignore the accounting of such primary fire extinguishing equipment as fire extinguishers (Article 43 of Law N 123-FZ). In OKOF primary funds fire extinguishers are assigned to the Machinery and Equipment group (code 14 2944020 "Fire extinguishing media").

How much to pay for fire alarm maintenance

Further, the following conclusion is made: “Given that the alarm is in the operational management of the institution and is used to ensure its activities, the costs of paying for the contract for its maintenance in accordance with the requirements of Order N 145n should be attributed to subsection 225 “Works, services for the maintenance of property” of the classification operations of the general government sector, regardless of whether or not there are separate signaling elements on the balance sheet in the budgetary accounting of the institution. One can argue with this conclusion, since, according to paragraph 1 of Art. 216 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), part 1, the right to operational management of property refers to property rights, while in the case we are considering, the alarm is not an object of property (thing). According to the author, this issue remains open and requires more detailed study. G.M.

Tangible objects of property, regardless of their value, with a useful life of more than 12 months, intended for repeated or permanent use on the right of operational management in the course of the institution's activities when it performs work, provides services, for the exercise of state powers (functions) or for the management needs of the institution, in operation, in stock, on conservation, are accepted for accounting as fixed assets. As follows from the above definitions, a fire alarm meets the conditions for classifying it in accounting as fixed assets.

The unit of budget accounting for fixed assets is an inventory object, which can be (p. p.

A number of fixed assets require a trial run to verify their functionality. In the course of it, certain shortcomings are identified, which are subsequently eliminated. As a rule, this applies to complex production equipment (for example, production lines in workshops). At the same time, the institution bears certain costs associated with such a launch (remuneration of personnel, electricity and heat, etc.). Commissioning can be divided into two groups:

- "idle" - the work is carried out before the commissioning of the equipment and the formation of its initial cost, they are provided for by the estimate documentation;

- "under load" - these works are non-capital in nature, are carried out after the formation of the initial cost of fixed assets, are not provided for by the estimate documentation and are aimed at the production of trial products.

According to the Instructions on the procedure for applying the budget classification (hereinafter referred to as the Instructions), commissioning work "idle" is paid by the institution under article 226 "Other work, services" of KOSGU. In our opinion, this procedure should be applied provided that the cost of such work is either allocated in the equipment supply agreement, or they are paid by the institution separately from it (for example, under a contract for commissioning). If an institution pays for an equipment supply contract that provides for commissioning, and the cost of such work is not allocated in the contract, then it is taken into account as part of the cost of the acquired property under article 310 “Increase in the cost of fixed assets” of KOSGU.

Example

The institution acquires production equipment installed at the capital construction site, carried out as part of budget investments. The equipment is classified as a particularly valuable property and will be used in activities that are not subject to VAT. The cost of its delivery to the institution amounted to 101,480 rubles. (including VAT - 15,480 rubles). To simplify the example, the order off-balance sheet funds are not provided.

Situation 1

The cost of the equipment is 2,171,200 rubles. (including VAT - 331,200 rubles). Under the contract, the supplier performs commissioning of the equipment "idle". The cost of work is paid separately and amounts to 188,800 rubles. (including VAT - 28,800 rubles).

RUB 2,171,200 — costs for the purchase of equipment and to the supplier (including "input" VAT) are taken into account;

RUB 2,171,200 - equipment was paid from the personal account of the institution in the treasury;

2,171,200 + 101,480 = 2,272,680 rubles

RUB 2,272,680 - Purchased equipment is accounted for as part of the fixed assets of the institution.

When reflecting the costs of commissioning in the accounting institutions make entries:

Debit 6,401 20,226 Credit 6,302 26,730

RUB 188,800 — costs for commissioning are taken into account (including "input" VAT);

Debit 6,302 26,830 Credit 6,201 11,610

RUB 188,800 - commissioning works were paid from the personal account of the institution in the treasury.

Situation 2

The contractual cost of the equipment, taking into account the cost of "idle" commissioning work performed by the supplier, is 2,360,000 rubles. (including VAT - 360,000 rubles). The cost of commissioning works is not specified in the supply contract.

Operations for the acquisition of equipment will be reflected in the entries:

Debit 6,106 21,310 Credit 6,302 31,730

RUB 2,360,000 — costs for the purchase of equipment, as well as commissioning and accounts payable to the supplier (including "input" VAT) are taken into account;

Debit 6,302 31,830 Credit 6,201 11,610

RUB 2,360,000 — equipment and commissioning works were paid from the personal account of the institution in the treasury;

Debit 6,106 21,310 Credit 6,302 22,730

RUB 101,480 — expenses for the delivery of equipment and accounts payable to the transport organization (including "input" VAT) are taken into account;

Debit 6,302 22,830 Credit 6,201 11,610

RUB 101,480 - transport services were paid from the personal account of the institution in the treasury.

The initial cost of the equipment will be:

2,360,000 + 101,480 = 2,461,480 rubles

When it is reflected in the composition of fixed assets in the accounting of the institution, an entry is made:

Debit 6,101 24,310 Credit 6,106 21,310

RUB 2,461,480 - Purchased equipment is accounted for as part of the fixed assets of the institution.

The costs of commissioning "under load" carried out during the operation of fixed assets are taken into account as part of the current costs of the institution under article 225 "Works, services for the maintenance of property" of KOSGU. They do not affect the initial cost of the OS.

Based on materials from the reference book "Annual Report of Budgetary and Autonomous Institutions"
under total edited by V.Vereshchaka

Payment for installation works - payment for the installation (expansion) of unified functioning systems: security, fire alarm, LAN, video surveillance, access control (including the arrangement of a "panic button"), with the exception of the cost of fixed assets necessary for upgrading systems; - payment for commissioning “idle” (within the framework of budget investments);

– installation (expansion) of unified functioning systems (including bringing them into a state suitable for operation), such as: security, fire alarm, local area network, video surveillance system, access control and other similar systems, incl. arrangement of the “panic button”, as well as work on the modernization of these systems (with the exception of the cost of fixed assets necessary for the modernization and supplied by the contractor, the costs of which should be reflected under article KOSGU 310 “Increase in the cost of fixed assets”); idle” (capital expenses for payment for complex testing and adjustment of installed equipment at capital construction facilities, carried out as part of budget investments);

Which articles (sub-articles) of KOSGU and codes of types of expenses can be attributed to - installation (installation) of air heaters in exhibition halls - and - installation (installation) of split systems - (the result of the work will be formalized in acts on the forms KS-2 and KS-3, heaters are mounted in the heating system of the building, the split system is a system of equipment)? Is it possible to apply article 226 of KOSGU and code of type of expenses 244

In your situation, based on the results of the work performed by the contractor, the institution has an object that will be classified as fixed assets. At the same time, there were no other expenses, in addition to paying for this work, by the institution (the split system was not purchased separately by the institution), respectively, the costs of paying for work, as a result of which an independent fixed asset object will be put into operation, can be attributed to article 310 "Increase in the value of fixed assets" KOSGU * (2).

2. Starting from the budgets for 2019 (for 2019 and for the planning period of 2019 and 2019), KOSGU no longer applies in the preparation and execution of budgets (clause 7, article 4 of the Federal Law of October 22, 2014 N 311-FZ). At the same time, according to paragraph 1 of Art. 18, art. 19 of the RF BC, KOSGU is still part of the budget classification of the Russian Federation and is used for accounting and reporting, i.e. to reflect past events.

Encyclopedia of solutions

Note that the relevant section of Instructions N 65n contains a fairly wide list of expenses attributable to subsection 226 “Other work, services” of KOSGU. In addition, the procedure for attributing to this sub-item expenses that are not directly named in Directives N 65n is defined in separate explanations of specialists from the financial department:

The materials of the information block will help in a short time and at a high level to solve problems in the field of accounting, use of budget classification, as well as correctly apply regulatory legal acts in the context of improving the legal status of state (municipal) institutions.

What expenses are included in sub-item 226 - other work, services - KOSGU

— expenses for the acquisition of a non-exclusive right to use the software on the basis of a license agreement;
– payment for the acquisition and updating of reference and information databases;
– payment for services for the protection of electronic document management (support software product) using certification means of cryptographic protection of information;
- expenses for periodic verification (including certification) of the informatization object (AWP) on a PC for compliance with special requirements and recommendations regarding the protection of information constituting a state secret from leakage through technical channels

– payment for architectural and archaeological measurements;
– expenses for the development of master plans combined with the territory planning project;
- payment for surveying the boundaries of land plots;
– payment for standard design work;
– payment for the development of design and estimate documentation for the construction, reconstruction and repair of non-financial assets;
– expenses for the development of technical conditions for connection to engineering networks, increase in power consumption

Subarticle 226 Other works, services

- expenses for payment of civil law contracts, the subject of which is participation in the competition (its organization), accompaniment of students (students) concluded with individuals (athletes, coaches, persons accompanying students or students to competitions, olympiads, and other events ). At the same time, if the above individuals are full-time employees of the institution sending them and participation in competitions, accompanying students or students relates to their official duties provided for by the terms of the employment contract, the corresponding expenses are reflected in the manner provided for reflecting the costs of business trips;

- services for organizing tenders (development of tender documentation, auction documentation, publication and placement of a notice of an open tender or an open auction, sending invitations to take part in a closed tender or a closed auction, other functions related to the provision of tenders);

Allocation of expenses between KOSGU 226 Other works and services and KOSGU 225 Works, services for the maintenance of property

(a) At the expense of funds under sub-article KOSGU 226 “Other works, services”, the Institution transferred 10,898 rubles for services for servicing a hazardous production facility (tanks with diesel fuel), while these expenses, according to TUFSBN, should have been made under sub-article KOSGU 225 "Works, services for the maintenance of property." It follows from the materials of the case that the expenses were incurred on the basis of a contract for the maintenance of a hazardous production facility. At the same time, the costs of paying for the named services were not attributed by the Ministry of Finance of the Russian Federation to sub-article KOSGU 225 “Works, services for the maintenance of property” by Order N 150n.
The courts rightfully considered that these services are not inherently related to the maintenance of property, they are aimed at ensuring the safety of people and property, and therefore, they were rightfully paid by the Institution at the expense of the budget under sub-article KOSGU 226 “Other works, services”.
P-VVO55

(a) At the expense of sub-article KOSGU 226 “Other works, services”, the Institution transferred 99,074 rubles for checking and measuring the insulation resistance of electrical wiring at the facilities of the institution, while these expenses, according to the TU FSBN, should have been made under sub-article KOSGU 225 "Works, services for the maintenance of property."

What Kosgu Printing Services

This sub-item of KOSGU includes expenses for the performance of work, the provision of services not included in sub-articles of KOSGU 221 - 225, including printing works, services For which KOSGU it is necessary to carry out the costs of manufacturing: 1. service certificate of a civil servant (312-P) 2 for manufacturing strict reporting forms - to sub-item 226 "Other works, services" 3. the cost of manufacturing blank products (for Answer: In accordance with the order of the Ministry of Finance of Russia dated December 25, 2008 145n, the costs of paying for contracts for the delivery of funds should be attributed to sub-item 226 "Other services "KOSGU. Production of a KOSGU banner. The KOSGU code depends on the subject of the contract. If these are advertising services, when the contractor himself prepares and places a banner without transferring it to the customer, use subarticle KOSGU 226 "Other works, services." Question: For which article of KOSGU should be reflected the cost of paying for the contract, the subject of which is the services of a printing house (producing forms)? (“Budget accounting”, 201 0,n4). - ensuring the security of information and sensitive measures, services for the protection of electronic document management using certification tools226.7 Printing works, services: - production of blank products The institution entered into an agreement for the production of posters, leaflets, business cards, advertising and information bookmarks and postcards. Hello! Under which article of KOSGU it is necessary to pay for printing work, namely, the manufacture of printed products (alphabetic book, record books An exception to this rule for such printing works and bookbinding services is provided For which article of KOSGU 226 “Other works, services” or 340 “Increase in the cost of inventories "should the production of printing products (printing a newspaper with information provided by the customer) from the material of the contractor be attributed? In accordance with the developed procedure, budgetary institutions with which these employees have labor relations reimburse expenses to organizations providing housing and communal services, based on the billed distribute as follows. Payment under the contract, the subject of which is a set of landscaping works, reflect under sub-article KOSGU 226 "Other works, services". Who can provide the service for the production of BSO? I do not require a license for such a service, since BSOs do not belong to protected printing products (presence in form 2 and However, in 2010 the situation changed and the list of printing works (services) paid for by sub-article 226 “Other works, services” of KOSGU was limited by the financial department with the following works, services In our opinion, the costs of paying for printing services (manufacturing of plates for an office) must be taken into account under Article 340 of KOSGU within the framework of a supply agreement (contract), which also provides for manufacturing. The cost of manufacturing such products is taken into account in the current expenses of the institution and paid at the expense of article 226 "Other work, services" of KOSGU. Such values ​​include forms. Recall that, according to Directives N 65n, at the expense of Article 290 “Other expenses” of KOSGU, expenses are incurred that are not related to wages, the purchase of work, services for state (municipal) needs If the terms of the contract provide for the provision of services for the manufacture of plates and .

Answer: Good afternoon! We recommend that services for the development of a layout of a diploma be carried out under subarticle 226 “Other works, services.” of the Russian Federation (document attached), the costs of design and survey work, printing services and others. However, in 2010 the situation changed and the list of printing works (services ), paid for by sub-article 226 “Other works, services” of KOSGU, was limited by the financial department to the following works, services Thus, sub-article 226 of KOSGU cannot include expenses related to: communication services (sub-article 221 KOSGU) transport services (sub-article 222 KOSGU) utilities (subarticle 223 of KOSGU) rent for the use of property cannot be classified as souvenirs, therefore, payment for the service of their manufacture from the materials of the contractor must be carried out at the expense of article 340 “Increase in the cost of inventories” of KOSGU. This sub-item of KOSGU includes expenses for the performance of work, the provision of services not classified under sub-articles of KOSGU 221 - 225, including: research, development, experimental and technological, geological exploration work However, if these works are carried out as part of the work under the contract, the subject of which is repair work, the costs should be attributed to sub-article 225 of the KOSGU "Works, services for the maintenance of property" related to material reserves, are carried out for the institution based on the results of the rendered services for the production of printing products (clause p. 99, article 220 “Payment for works, services” of KOSGU is applied only when the delivery of a medical facility (state healthcare institution) uses the printing services of the LLC “.” organization for the production of medical forms. as expenses from BCC 226 "Other works, services" as the manufacture of blank products. Works (services) to restore the facade (and informational) signs (with the name of the institution) are essentially works (services) for restoration. Thus, the costs in the issue under consideration must be reflected under sub-article 225 of KOSGU. There is a contract for the supply of advertising and printing products (Banner, Notepad, Pen, Information Services "KOSGU payment for the manufacture of inventories from the customer's material code 226" Other works, services "List of services included in the accounting of state institutions for two hundred and twenty-sixth KOSGU. Others works and services Ask a lawyer > free consultation v. The cost of manufacturing non-financial objects. Assets under sub-article 226 "Other works, services", If they were not made from materials. - gift and souvenir products not intended for further resale should be reflected under article 290 "Other expenses" of KOSGU. Is information on indicators to be reflected in the municipal assignment for the performance of services (works) This sub-item of KOSGU includes the costs of performing work, rendering services not included in sub-articles of KOSGU 221 - 225, including printing works, services What code of KOSGU to pay for a photo portrait of the President RF framed? The cost of the portrait is 349 rubles. Should it be credited as a fixed asset to an off-balance sheet account? Subarticle 226 "Other works, services" KOSGU. In accordance with Directives N 145n, this sub-item of KOSGU includes the expenses of the budgets of the budget system of the Russian Federation for payment of contracts for the performance of work, the provision of services that are not included in sub-articles 221-225 of KOSGU Under which article of KOSGU it is necessary to pay for printing work, namely, the production of printed products ( alphabet book, record books, attendance logs) of An exception to this rule is provided for such printing works and services as In Order 190n, the costs of manufacturing non-financial assets can be attributed to KOSGU subarticle 226 Other works, services - services for the manufacture of objects of non-financial assets from customer materials. The Ministry of Finance of Russia, in a letter dated January 24, 2019 02-05-10 / 3462, explained the application of KOSGU in relation to operations for paying for contracts of work (services) for the production of original layouts of guidebooks, tourist maps, guides for tourists and other printing products. Read the expert's response to topic "Accounting and reporting for budgetary and non-profit organizations: budgetary organization, KOSGU, printing" at OSNO. For which KOSGU to make expenses under this contract? Answer dated 01/27/2015: Expenses for the production of printed materials cannot be classified as "printing services", since the service is an activity. Separation of expenses between KOSGU 221 "Communication services" and 226 "Other works, services." (a) Since budgetary funds were spent on the manufacture of printed and printing products, and not on their purchase, these expenses were justified. Decoding of KOSGU: subarticle 226. To regulate the budget process of the Russian Federation and take into account budgetary flows, the BCC is used. Printing services are reflected in element 226.5, this includes the production of forms, various accounting journals, other Public Services Portal. Unified federal resource of information about bankruptcy (EFRSB).

Subsection 226 other work services to the kosgu

Under what sub-item should KOSGU pay for the supplier's services for organizing a working trip of employees of the institution abroad, including the cost of purchasing air tickets and accommodation: 226 - as a service or under the relevant sub-items (for air tickets - 222, accommodation - 226)? In the appendix to the contract, the corresponding costs are highlighted with an indication of the cost.

The assignment of expenses to one or another code of the budget classification should be carried out primarily on the basis of the economic content of a particular business transaction. In turn, the economic content of the operation is primarily determined on the basis of the subject of the agreement (contract).

Decoding and special cases of KOSGU 225 and 226 in budgetary institutions in 2019

If the services of an excavator or other special equipment are needed to maintain property (removal of snow, debris, etc.), reflect the costs under sub-article 225. If you rent an excavator - KOSGU 224. If the purpose of the service is to transport cargo, then refer the costs to sub-article 222. When the subject of the contract is work not related to the maintenance of property (digging a hole, etc.), use KOSGU 226.

A survey of the technical condition of the property, in order to determine whether it can be further exploited, is reflected under sub-article KOSGU 225 “Works, services for the maintenance of property”. Water heater diagnostics is just such a service. The reflection of these expenses for KOSGU 226 is possible if the institution pursues other goals.

Application of account 0 40120 226 “Expenses for other works, services”

Account 0 40120 226 “Expenses for other work, services” includes expenses for payment of contracts for the performance of work, the provision of services, attributable in accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation to sub-article 226 “Other work, services” of KOSGU.

• research, experimental design, experimental technology, geological exploration, standard design services, design and survey work;
• conducting state examination of project documentation, building control, including architectural supervision of construction, reconstruction and overhaul of capital construction projects;
• insurance services;
• information technology services;
• printing works, services;
• medical services and sanitary and epidemiological works and services (not related to the maintenance of property);
• advertising services (including placement of advertisements in a newspaper);
• subscription to periodicals and reference publications, including for reading rooms of libraries, taking into account the delivery of subscription publications, if it is provided for in the subscription agreement;
• services and works related to property, but not directly related to the maintenance or restoration of operational characteristics:

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All articles Peculiarities of delimitation of sub-articles 224, 225 and 226 of KOSGU in some typical situations (Fimina N.)

Delimiting the scope of sub-articles 224 "Rent for the use of property", 225 "Works, services for the maintenance of property" and 226 "Other works, services" is often a difficult procedure. For some types of business transactions, the choice of a particular sub-item is based on the professional opinion of an accountant. Therefore, practitioners should carefully consider the position of regulatory agencies and the judiciary on this issue.

Landscaping expenses

The problem of accounting for expenses for the improvement of the territory lies in the fact that the Directives on the procedure for applying the budget classification of the Russian Federation, approved by the Order of the Ministry of Finance of Russia dated 01.07.2013 N 65n (hereinafter - Instructions N 65n), the attribution of this type of expenditure to one or another sub-item is not directly regulated . The very concept of "beautification" is too broad to clearly and indisputably indicate the economic content of the costs. To account for these costs, two sub-items are suitable - 225 "Works, services for the maintenance of property" and 226 "Other works, services". Therefore, in order to make a final decision, practitioners need to analyze the provisions of the contract with the contractor, and only on the basis of the analysis can the correct choice of the appropriate subclause be made.
It should be noted that this approach is not always followed by the judiciary. It happens that, without going into an analysis of the terms of agreements (contracts), judges indicate that the list of expenses related to sub-article 225 of KOSGU does not include landscaping services, therefore they should be attributed to sub-article 226 of KOSGU, since the named sub-article includes expenses for the performance of work, the provision of services not included in subarticles 221 - 225. An example of this is the Decision of the Arbitration Court of the Yaroslavl Region dated 08.05.2013 N A82-8669 / 2012.
At the same time, the improvement of the territory is a whole complex of measures for engineering preparation and security, landscaping, coating, lighting, placement of small architectural forms and objects of monumental art. Not all of these activities are paid for with reference to sub-article 226 of KOSGU. This is discussed in detail in the article "Accounting for the improvement of the territory", published in the journal, N 5, 2014, p. 19 - 26.

Features of delimitation of sub-articles 224, 225 and 226 of KOSGU in some typical situations (Fimina N.)

The state institution carries out expenses for the improvement of the territory. All activities, including the arrangement of flower beds, flower beds, planting flowers, shrubs, were carried out under a single contract. The cost of inventories used by the contractor is not separately allocated in the contract. Prior to the implementation of improvement measures, there was a temporary building on this territory, which had been demolished by the time the contract was concluded with the contractor.
In this case, the costs should be attributed to sub-item 226 of KOSGU. There are no grounds to apply subsection 225, since the work carried out is aimed not at the maintenance of property, but at the initial organization of landscaping in the territory where there were no green spaces before.

Example 2. The following year, the same public institution incurred similar expenses for landscaping (including planting flowers, updating flower beds) also under a single contract.
In this case, the costs should be attributed to sub-item 225 of KOSGU, since by the time the work began, there were already elements of landscaping and the state institution is taking measures to maintain them.

Example 3. A government cultural institution incurred expenses for the improvement of the territory (including planting flowers, reorganizing flower beds, arranging bosquets that were not previously on this territory) also under a single contract. Prior to the implementation of improvement measures, there was a green zone on the territory. The purpose of the improvement measures is to recreate the historical appearance of the specified zone.
When choosing a sub-article of KOSGU, an accountant must take into account the following:
- these costs cannot be regarded as expenses for the maintenance of property, in respect of which sub-article 225 of KOSGU is applied, since we are talking about reorganizing the location of green spaces, and not about updating landscaping;
— expenses cannot be regarded as expenses for the restoration of non-financial assets, in respect of which subarticle 225 of KOSGU applies;
- in this case, the application of subsection 226 is more in line with the law, since the costs of restoring the historical appearance of the territory are not directly indicated in the list of costs paid under subsection 225.

Domain Name Registration Renewal

The domain registration and renewal service is the entry of information about a domain name into the domain registry based on the applicant's application.
In accordance with Instructions N 65n, the costs of paying for an agreement providing for the provision of services for renewing a domain registration and delegating a domain name should be attributed to sub-item 226 "Other expenses and services" of KOSGU as costs for paying for services in the field of information technology.
In turn, the judges in the Decree of the Federal Arbitration Court of the Higher Military District dated July 10, 2013 in case N A82-8668 / 2012 equated domain registration services with network resource reservation services, which, according to Directives N 65n, are classified as communication services.

That is, we are talking about the application of subarticle 221 of KOSGU.
According to the author, it is quite risky to be guided by the position of the court, since the regulatory authorities may not attribute the service of registering and renewing a domain to booking network resources. Reservation of network resources is a reservation of connection interfaces for connection to a public communication network. Reservation of numbers should be understood as a stage of relations with the telecom operator, preceding the connection and interaction in the process of providing services to subscribers. Domain registration and renewal services are completely different. As stated above, we are talking about entering information about a domain name into the domain registry, which is not a communication service.

Property maintenance costsas a variable part of the rent

The official position of the controlling agencies on accounting for leases is as follows. The cost of paying rent in accordance with the concluded lease agreements for objects of non-financial assets should be attributed to sub-item 224 "Rent for the use of property" of KOSGU. The tenant's expenses for reimbursement to the lessor of the cost of utilities should be attributed to sub-item 223 "Utilities" of KOSGU. Costs for the maintenance, maintenance, repair of non-financial assets received on lease - for sub-item 225 "Works, services for the maintenance of property" of KOSGU.
In practice, the cost of maintaining the leased property is often a variable part of the rent. Sometimes the size of the variable part is determined based on the utilities consumed by the tenant for the relevant reporting period on the basis of documents from utility providers (invoices, acts) submitted to the lessor in proportion to the area of ​​the leased property.
The establishment of a rent, differentiated into two components - a fixed and a variable part, does not contradict the current legislation. Moreover, this option is perhaps the most convenient for the parties to the lease agreement.
Quite often, practitioners believe that the variable part of the rent is accounted for in the same way as the constant part - using subarticle 224 of KOSGU. However, it is important to add a significant remark here. If the variable part of the rent is a reimbursement of utility bills or property maintenance as part of a separate payment (on a separate account), the approach will be different.
I would like to warn readers against hasty conclusions and give an example judgment, in which the judges sided with the inspectors.
Thus, according to the materials of one of the cases, as a result of an audit conducted by the financial supervisory authority, the misuse of federal budget funds was established, expressed in the use of funds located under sub-article 224 "Rent for the use of property" of KOSGU to pay for utilities and maintenance services subject to payment under subsections 223 "Utilities" and 225 "Works, services for the maintenance of property" of KOSGU.
The violator pointed out that the amount of the rent consisted of a fixed part of the rent and a variable part, equivalent to the amount of utility bills. However, according to the court, this fact had no legal significance. After all, the allocation of expenses of the institution to a particular code is carried out on the basis of the economic content of a particular business transaction. The conclusion of a lease agreement providing for the implementation of several expenses that are different in economic content cannot serve as a basis for reflecting all these expenses under any one budget classification code (Decision of the Arbitration Court of the Amur Region dated May 29, 2014 N A04-1869 / 2014).

Example 4. A government agency (tenant) has concluded a lease contract. According to the terms of the contract, the rent consists of fixed and variable parts. The permanent part is a fixed amount of money and is paid with reference to sub-article 224 of KOSGU. The variable part is a compensation to the lessor for the costs of maintaining the property, paid on a separate account of the lessor.
In this case, the costs of maintaining the leased property should be attributed to sub-item 225 of KOSGU.

Example 5. A government agency (tenant) has concluded a lease contract. According to the terms of the contract:
- the rent includes compensation for utility bills in a fixed amount;
— in the event of an increase in tariffs (but not more than once a year), the amount of compensation may change, this change is formalized by an additional agreement of the parties;
- Compensation for utility bills is transferred in the total amount of the rent.
The entire amount of rent (including compensation for utility bills) must be reflected using subarticle 224 of KOSGU.

Example 6. A government institution (tenant) has concluded a contract for the lease of premises. The rent includes compensation for utility bills in a fixed amount (20% of the rent). According to the terms of the contract, compensation is transferred no later than the 5th day of the next month, the main rent - no later than the last day of the month.
In June, the accountant transferred both amounts in one payment on the last day of the month using subarticle 224 of KOSGU.
In this case, in terms of civil law there are no violations, since the term "no later than" was used in the contract regarding the timing of the transfer of compensation.
From the point of view of budgetary legislation, there are violations. According to the terms of the contract, the basic rent and compensation are divided into two payments, so the following applies:
- subarticle 224 of KOSGU - in relation to the basic rent;
- subarticle 223 of KOSGU - in relation to compensation for utility bills.

Installation work

From Instructions N 65n it follows that the costs of installation work are subject to subsection 226 of KOSGU. Practice allows us to identify two significant and opposite problems of law enforcement when accounting for installation work.
On the one hand, quite often practitioners use a formal approach when choosing a sub-article of KOSGU. If the text of the agreement (contract) mentions installation, installation costs are attributed to sub-article 226 of KOSGU without analysis.
A typical example is mounting false ceiling. Replacing the ceiling covering refers to the repair and finishing work. Therefore, work on the installation of a false ceiling should be classified as a repair of the premises with a corresponding reflection of the costs under subsection 225 "Works, services for the maintenance of property."
True, in fairness it should be noted that some judicial authorities take a different point of view and support the application of subarticle 226 in this situation (see, for example, the Decision of the Arbitration Court of the Yaroslavl Region dated December 7, 2012 N A82-9507 / 2012).
On the other hand, quite often accountants forget about the open nature of the list of works to be attributed to subarticle 226 of KOSGU. Let's take an example.

Example 7. A government institution has entered into a contract for the performance of work on the arrangement of additional jobs in an administrative building. The estimate highlights such a type of work as the installation of cables in tubes, blocks, boxes, plug sockets, decorative covers.
When allocating costs to the sub-item of KOSGU, the accountant chose sub-item 225, despite the fact that Directives N 65n expressly states that sub-item 226 includes installation work on the installation (expansion) of unified functioning systems, such as a local area network, a video surveillance system, control access, etc. The accountant concluded that since there was no fact of installation of the entire network or system as a whole, subarticle 225 of KOSGU applies.
In the case under consideration, the choice of subarticle 225 of KOSGU is a violation. The expenses incurred do not correspond to the concept of property maintenance costs, which are related to sub-article 225. Therefore, it would be correct to attribute these costs to sub-article 226 of KOSGU.

Thus, in each specific situation, it is necessary to analyze whether installation work really takes place and whether the indication of the word "installation" in the texts of agreements (contracts) is simply an unfortunate choice of terminology.
In conclusion, let's consider another difficult question. What if disputes over the choice of a sub-article of KOSGU are related to an error in the text of the agreement?
Consider a typical example from judicial practice. According to the materials of one of the cases, the institution was accused of misuse of budgetary funds: the use of federal budget funds allocated under subsection 226 "Other works, services" to pay for repair services. According to the administrative authority, these expenses were to be paid from the funds under subsection 225.
The mistake was due to the fact that a typo was made in the drafting of the contract. It said "repair" when it should have said "installation". The court noted that the fact that it was the installation that was carried out was evidenced by the provisions of the estimate, the act of work performed, the act of acceptance of work (Decision of the Arbitration Court of the Republic of Tyva dated July 28, 2011 N A69-1124 / 2011-8).
The supervisory body is not empowered to conduct an examination of civil law contracts concluded by recipients of budgetary funds. Therefore, the institution had no other way to protect its legal position - only through the courts.

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validEdition dated 21.07.2009 detailed information

Document name	LETTER of the Ministry of Finance of the Russian Federation No. 02-05-10/2931 dated July 21, 2009 (together with "METHODOLOGICAL RECOMMENDATIONS FOR THE APPLICATION OF CLASSIFICATION OF OPERATIONS IN THE GOVERNMENT SECTOR")
Type of document	letter, guidelines
Host body	Ministry of Finance of the Russian Federation
Document Number	02-05-10/2931
Acceptance date	01.01.1970
Revision date	21.07.2009
Date of registration in the Ministry of Justice	01.01.1970
Status	valid
Publication	At the time of inclusion in the database, the document was not published
Navigator	Notes

Subsection 225 Works, services for the maintenance of property

This sub-item includes the expenses of the budgets of the budget system of the Russian Federation for payment of contracts for the performance of work, the provision of services related to the maintenance (maintenance), repair and restoration of non-financial assets received for rent or free use, which are under the right of operational management and in the state treasury of the Russian Federation. Federation, the subject of the Russian Federation, the treasury of the municipality.

The property assigned to budgetary institutions on the basis of the right of operational management includes, among other things, fixed assets worth up to 3,000 rubles inclusively issued for operation and written off from the balance sheet for budget accounting purposes.

— cleaning of snow, garbage;

— removal of snow, garbage and municipal solid waste;

— disinfection, disinfestation, deratization, aeration;

— sanitary and hygienic maintenance, washing and cleaning (dry cleaning) of property (transport, premises, windows, etc.), rubbing floors, laundry services.

225.2 Repairs (current and major) and restoration of non-financial assets

— Troubleshooting (restoring performance) of non-financial assets;

— maintenance of technical, economic and operational indicators (useful life, power, quality of use, number and area of ​​premises, throughput, etc.) at the initially envisaged level;

– carrying out non-capital redevelopment of premises (relocation of non-capital partitions, including, in order to increase the area of ​​premises, installation of plasterboard partitions);

— replacement of flooring, door and window blocks, radiators, chandeliers, lamps, installation of a suspended ceiling, painting of premises and other finishing works;

— ensuring the physical safety of the historical and cultural value of the cultural heritage object.

Legislative base of the Russian Federation

As a result of repair work, structural and other characteristics of the reliability and safety of non-financial assets may be affected (changed), however, repair work does not lead to an increase in the value of non-financial assets.

The costs of repair work also include payment for work to restore the efficiency of the systems, hydrodynamic, hydrochemical cleaning, carried out in excess of the list of works (technological needs) regulated by the terms of supply of utilities, reflected under sub-article 223.

Expenses for payment for works, services related to the repair of facilities should be attributed to articles and sub-articles of the classification of operations of the general government sector in the following order:

- the customer's expenses incurred under an agreement (state contract), the subject of which is the carrying out of repair work, - for article 225 "Works, services for the maintenance of property";

- expenses incurred by the customer for the purpose of repairing the facility on the basis of contracts, the subject of which is the performance of certain types of work (services), the implementation of other expenses from the composition of the costs provided for by the summary estimate of the cost of repair, are subject to attribution to the relevant articles (subarticles) of the classification of operations of the public sector management based on their economic content.

225.3 Fire prevention measures related to the maintenance of property, including:

— fire-retardant processing of property;

- charging fire extinguishers.

225.4 Commissioning

- commissioning "under load".

225.5 Other expenses for the maintenance of property, including:

— putty, pasting windows;

– catering services for service animals on the balance sheet of the institution, as well as their veterinary care and examination;

– state verification, certification and branding of weight facilities;

— ensuring the functioning and maintenance of the operability of corporate multiservice data transmission networks, software and hardware complexes of information security systems, maintenance of information and communication infrastructures (including maintenance of local area networks, fire and security alarms, access systems to the premises, with taking into account their individual elements and parts (boxes, cables, sockets, etc.) that are under operational management, rent, free use, but not taken into account in the budgetary accounting of the institution as an independent inventory item);

- maintenance, including monitoring the technical condition of the property, for example, cleaning, lubricating, replacing individual components of products or adjusting them, related to the implementation of regulatory requirements for the operation of the relevant facilities;

- Refilling cartridges.

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• LETTER of the Ministry of Finance of the Russian Federation No. 02-05-10/2931 dated July 21, 2009 (together with "METHODOLOGICAL RECOMMENDATIONS FOR THE APPLICATION OF CLASSIFICATION OF OPERATIONS IN THE GOVERNMENT SECTOR")