New detailing of Kosgu for budgetary institutions. What are Kosgu codes used for?

New detailing of KOSGU for budgetary institutions

Overview of the decoding of KOSGU codes in 2018

• 130 Income from the provision of paid services (works), cost compensation
• 180 Other income
• Correspondence of KOSGU codes and accounting accounts
• KOSGU (KEK) in Parus and 1C

First, a little about terms. GOSGU is a classification of general government operations. These codes separate the operations of public sector institutions by economic content.

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

Regulates KOSGU Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n (as amended on June 22, 2018) "On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation".

Among the KOSGU codes frequently used by state, budgetary and autonomous institutions, we can distinguish 130, 180 and 290. This time let's talk about income.

Code 130 - Income from the provision of paid services (works), cost compensation

Now divided into sub-articles:

This means that in payment orders and transactions, it is no longer possible to indicate the general article 130, but it is necessary to put a sub-article, for example, 131.

Important! Although it is not obvious, subsection 131 is used when reflecting the receipt of income from receipts of subsidies (government task)

Code 180 - Other income

has sub-articles:

Important! Subsidy for state assignment (budget - 4) - KOSGU 131, subsidy for other purposes (target - 5) - 183.

A detailed list of income related to a particular item can be found in Order 65n Section V Classification of General Government Operations, Clause 3 Procedure for Classifying Operations into Relevant Groups, Articles and Sub-Articles of the Classification of General Government Operations.

To record income for codes 130 and 180, different accounts are used, depending on the subsection

Important! KOSGU 134 corresponds to account group 209 - Calculations for damage and other income, unlike other income codes.

KOSGU in programs

Since the classification changes came into effect on January 1, 2018, we recommend that you check if the new detailed codes have been added to your program.

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

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

CWR and KOSGU are special codifiers that state employees use for accounting, planning and reporting. Officials have adjusted the procedure for compiling CWR and KOSGU. Starting in 2020, you need to work according to the new rules. Let's figure out what CWR and KOSGU are, and how to work with codes in procurement.

What is KOSGU

First of all, let's define: deciphering what KOSGU is in the budget sounds like this: classification of operations of the general government sector. The numerical code allows you to accurately classify the completed operation according to its content.

The definition of KOSGU in 2020 for budgetary institutions, as well as autonomous and state-owned ones, should be carried out in accordance with the new procedure. The rules are enshrined in the Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). The new provisions apply from 01/01/2019.

There are such groups of budget classification:

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

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

A complete list of valid codes is enshrined in the Appendix to the Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018).

KOSGU: application at work

The exclusion of the cipher from the CSC structure does not mean that the codes in the budget have become irrelevant. Codifiers still need to be used. For example, public institutions are required to plan and receive expenses exclusively in the context of classifiers of the public administration sector. The budget list, estimate, as well as the rationale for budget allocations cannot be prepared without the KOSGU codifier.

Leaving budget reporting should be formed in the context of the operation codes of the general government sector. For example, reporting forms, such as a report on financial performance, 0503121 - for CU and 0503721 - BU. As well as a cash flow statement: 0503123 - for CU and 0503723 - BU.

KOSGU in procurement

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

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

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

CWR decoding

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

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

From 01/01/2019 we work according to the new rules! CWR for budgetary institutions in 2020 should be determined in accordance with Appendix No. 7 to Order No. 132n of the Ministry of Finance of Russia dated June 8, 2018 (as amended on March 6, 2019).

The legislation provides for the following grouping of codes:

Capital investments in objects of state (municipal) property

Intergovernmental transfers

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

Service of the state (municipal) debt

Other budget allocations

The procedure for determining the CWR and KOSGU

The detailing of each expenditure operation of an economic entity in the public sector is the basis for planning and budget execution. Efficient and transparent planning, ensuring the intended use of allocated funds and the reliability of financial statements depend on the correctness of the selected code for the type of expenditure and classification of operations in the general government sector.

For an error-free linking of the CWR and KOSGU, officials recommend using a table of correspondence between codes for the types of expenses and the classification of the public administration sector.

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

Separately, we designate the new linkages between the CWR and KOSGU for 2020 for budgetary institutions in the form of a table.

Correspondence table of CWR and KOSGU for 2020 for procurement

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

Download the full text of the CWR and KOSGU correspondence table for 2020

Plan for 2020 in a new way

Specialists of the Ministry of Finance published Letter No. 02-05-11/56735 dated August 10, 2018, in which they provided clarifications on how to apply the new BP codes in 2020. Now the list of codes has been supplemented with new types of expenses, some group names have been changed. Consider the changes in the CWR and KOSGU for 2020 for budgetary institutions in the form of a table.

The main mistakes in the application of CWR

An incorrectly defined type of expenses for the operations of public sector institutions is recognized as misuse of budgetary funds. Significant fines and administrative penalties are provided for this violation. We will determine which violations are most common, and how to avoid them.

New provisions are established in the Order of the Ministry of Finance dated June 8, 2018 No. 132n (as amended on November 30, 2018) regarding the formation of budget classification codes. Now budgetary and autonomous institutions are required to apply the new procedure when determining CWR for all transactions. The types of expenses were previously fixed, KOSGU in Order 65n, with changes for 2020, it is unacceptable to use the outdated Order.

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

It is important to clearly understand what is the difference between KBK and KOSGU. The budget classification code is 20 characters long and defines the content of the transaction. KOSGU is just three digits. The cipher is used for additional detailing of budget accounting operations.

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

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

Since 2020, the procedure for applying the CSC and KOSGU has been changed! Instruction 65n on budget accounting, as amended in 2020, has been abolished. Use the provisions of Orders of the Ministry of Finance No. 132n and No. 209n in your work.

The concept of KOSGU

Even experienced accountants find it difficult to decipher what KOSGU is in the budget. The classification of general government transactions is part of the classification of the account, which allows you to group the costs of the public sector of the economy depending on the economic content and includes a group, item and subitem.

Since 2016, the articles of KOSGU have not been applied by recipients of funds when forming plans for income and expenses, but are used in accounting and reporting. In 2020, it is required to apply it for institutions and organizations of the public sector when drawing up a working chart of accounts, maintaining records and reporting. The procedure for approving the chart of accounts for budgetary accounting is enshrined in Order No. 162n of the Ministry of Finance (as amended on March 31, 2018).

OSGU classification is the following groupings:

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

CWR decoding

Let's determine how the transcript sounds, what is CWR in the budget. This is the expense type code. But in fact, it is part of the CBC classification, therefore, part of the account. It includes a group, a subgroup, and an expense type element.

The structure of the CWR is three numbers from 18 to 20 in the structure of the BCC of budget expenditures. CWR is represented by the following groups:

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

Expense type codes are used to determine the BCF structure of expense transactions. If you are compiling a code for income receipts, then use AGPD in the budget - this is the code for the analytical group of the income subtype. Ciphers are an enlarged grouping of OSGU codes. For example, when reflecting a subsidy for the implementation of a municipal task, AGPD - 130, and KOSGU - 131.

Special cases in the application of KOSGU and CWR in 2020

The reflection in 2020 of some expenses for KOSGU in accounting has changed. On October 21, 2019, the Ministry of Finance adjusted the rules for applying codifiers. This time, only one link was excluded, which is intended for settlements with military personnel. We are talking about CWR 133 and subarticle 262 of KOSGU in terms of payment of childcare benefits.

Previously, legislators introduced completely new codes, for example, to reflect receipts. The names of the old encodings have also been changed and the values ​​of the existing ones have been expanded.

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

Officials from the Ministry of Finance brought to users a separate Letter dated 06/29/2018 No. 02-05-10 / 45153, which reflects the methodological recommendations for the application of the new KOSGU.

In the practice of procurement for several CWRs, questions arise with the correct reflection of codes, which is determined by the application of the classification. For this case, the CWR budget classification provides for a special procedure. In digits 34-36, 0 is set if these expenses are to be reflected in several CWRs.

table of correspondence

Since the CWR is a larger grouping than the OSGU classifiers, in order to simplify the application of the corresponding codes, the Ministry of Finance approved a correspondence table. A comparison of the CWR and KOSGU of budgetary institutions and public sector organizations is presented in the table. The document contains the latest changes that should be applied in 2020.

Liability for violation

It is worth separately designating the level of responsibility that is provided for violation of budget legislation. In fact, the level of punishment for incorrect reflection of CWR and OSGU codes in the accounting of institutions directly depends on their type.

For example, if a public institution makes a mistake, and the business transaction is reflected in the wrong CWR, controllers have the right to recognize such a mistake as misuse of budget funds. Such violations are subject to administrative liability under Article 15.14 of the Code of Administrative Offenses.

With budgetary institutions, things are different. The agreement on bringing the subsidy to the implementation of the state or municipal task of the CWR is not indicated. Therefore, the state employee determines encodings on his own. And it is impossible to attract a state institution for misuse with the wrong choice of CWR. But the wrong code is reflected in the reporting - and this is already a violation of the rules for accounting (Article 15.11 of the Code of Administrative Offenses) and reporting (Article 15.16.6 of the Code of Administrative Offenses).

This article implies income from the production of paid works or services, as well as reimbursement of expenses.

• 140 - income from forced seizures. Profit brought by administrative fines, payments, sanctions.

Income from tax payments received, from the operation of property, from paid services, fines, from other members of the budget system, from insurance deposits, etc.

• 150 - budget receipts of a gratuitous nature. Funds received from other members of the budget system of the Russian Federation, governments and organizations of other states, financial organizations of international scale.
• 160 - mandatory social insurance contributions. Income of off-budget funds from insurance deposits and penalties on these deposits.
• 170 - profit from operations on assets.

Kosgu code table and compliance with kvr

List of works taken into account in this article In order to reveal in more detail and accurately the picture of displaying an operation under article 226, let's consider an example of what works can be displayed on it. Budgetary organizations to KOSGU 226 include a number of works that cannot be displayed in other expense groups. Depending on the characteristics of the activity of the enterprise itself, the following works are displayed here:

• works involving a preparatory stage before the start of production;
• design, development of drawings and plans of objects;
• design work;
• disposal of equipment and other property (not in all cases);
• landscaping;
• other.

In addition, the costs under subsection 226 of KOSGU include payment for copyright.

Kvr and kosgu in 2018 for budgetary institutions

• advertising;
• state expertise of project documentation;
• payment for construction control services;
• security services;
• subscribing;
• submitting advertisements to the newspaper;
• Express delivery;
• payment for the services of rating agencies;
• payment for renting premises on business trips;
• paid parking services;
• payment for inventory and certification of property of the organization;
• cargo handling;
• disposal of solid waste;
• provision of services for the development of documentation for bidding;
• services of banks, credit organizations;
• notary;
• payment for various courses for specialists;
• other.

The list of other works and services specified in subarticle 226 is open, the accountant needs to remember this when attributing certain expenses to the corresponding article and subarticle.

Online journal for an accountant

The classification of general government transactions is part of the classification of the account, which allows you to group the costs of the public sector of the economy depending on the economic content and includes a group, item and subitem. Since 2016, KOSGU has not been used by recipients of funds when forming plans for income and expenses, but is used in accounting and reporting. In 2018, it is required to apply it for institutions and organizations of the public sector when drawing up a working chart of accounts, maintaining records and reporting.

The procedure for approving the chart of accounts for budget accounting is enshrined in Order No. 162n of the Ministry of Finance.

Subsection 225 works, property maintenance services.

Determining whether this type of work performed belongs to account 226 or whether it should be displayed under other items is actually not at all difficult. To do this, you need to decide on the purpose for which the work was performed. In the list, for example, the item "disposal of equipment" is presented.
As a rule, it is displayed under article 225. But if it was not on the balance sheet of the organization, for example, it was rented and completely out of order during the period of use, then the costs associated with the removal of equipment and its disposal are attributed to account 226. Note that in this case the cost of the equipment itself is not displayed. List of services included in the accounting of state-owned institutions for two hundred and twenty-sixth In addition to work that can be performed both by employees and third parties, services are included in account 226 at the enterprise.

Kosgu decoding

Thus, the costs of ensuring measures to reduce occupational injuries and occupational diseases, starting from 2018, do not apply to sub-article 213. Such expenses included measures, for example, for attestation of workplaces, training in labor protection for certain categories of workers, purchase of overalls and personal protective equipment for workers employed in work with harmful and (or) dangerous working conditions, as well as in work in special temperature conditions and a number of similar costs. The accrual of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases remained in subsection 213.

The specified position is given in the positions of the Ministry of Finance: order No. 65n and letter dated February 16, 2017 No. 02-07-07 / 8786.

Transcription of kosgu: subsection 226

In order to uniformly apply the classification of KOSGU and KOSGU, the Ministry of Finance presented a comparative table of changes in the codes of KOSGU and KVR for budgetary institutions in 2018, as well as for other participants in the process (letter dated 10.08.2017 No. 02-05-11 / 52212). Consider the innovations in the form of a table: Also, in the practice of procurement for several CWRs, questions arise with the correct reflection of codes, which is determined by the application of the classification. For this case, digits 34-36 of the procurement identification code are formed in a special way: “0” is put in 34-36 digits if these expenses are subject to reflection for several CWRs.

Correspondence table for kvr and kosgu for 2018

Explanation of KOSGU 226 for budgetary institutions in 2018 Budgetary institutions, due to their specifics, have, as mentioned above, their own financial accounting system. One of these features is the use of KOSGU. It includes accounts for accounting for all transactions provided for by the enterprise.

Info

But of the many accounts of KOSGU, 226 attracts the most attention. The problem is that it is difficult to determine which operations should be attributed to it, and which to its predecessor. To understand this, you need to know how this account is correctly deciphered.

Article 226 kosgu: transcript

What is KOSGU. Decoding of KOSGU 226 in Russia in 2018. Examples in budget organizations. In the economy of the Russian Federation, budget organizations occupy a large share. Enterprises financed by the state. Their presence makes it possible to provide social support to the population from the state.

Providing essential life-saving services in terms of medicine, education, etc. is free. Such institutions have their own characteristics of accounting and tax accounting. Particular attention is paid to financial processes in budgetary enterprises for the reason that their activities are financed from the state budget.

It is therefore particularly important to note and verify the intended use of all incoming and outgoing funds. General points Financing of all budget organizations is controlled by the Treasury. To do this, they have their own special accounting system.
CWR is represented by the following groups:

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

Special cases in the application of KOSGU and KVR in 2018 The reflection in 2018 of some expenses for KOSGU in accounting has changed.

Name and decoding of kosgu

• 1 Group "Income" (code 100)
• 2 Group "Expenses" (code 200)
• 3 Group "Receipt of non-financial assets" (code 300)
• 4 Group “Disposal of non-financial assets” (code 400)
• 5 Group "Receipt of financial assets" (code 500)
• 6 Group “Disposal of financial assets” (code 600)
• 7 Group "Increase in liabilities" (code 700)
• 8 Group "Reduction of liabilities" (code 800)

Group "Income" (code 100) This group contains articles that relate to income transactions:

• 110 - income from taxes. Profit of budgets on the basis of the legislation of the Russian Federation on taxes and fees.
• 120 - income from property. Profit from the operation of property that is in municipal and state property.
• 130 - profit from paid services.