Which kvr and kosgu to use for government procurement. Distinguishing between current and capital repairs Code 243 budget classification

Please tell me what type of expenses 244 or 243 should be used to pay for services for performing design work for the overhaul of the power supply system of an administrative building?

According to the Directives approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, the assignment of expenses to a particular budget classification code should be carried out primarily based on the economic content of the business transaction determined by the subject of the agreement (contract). In the situation under consideration, the subject of the contract is services for the implementation of design work for the overhaul of the power supply system of an administrative building. It follows from this that the subject of the contract is directly related to the capital repairs of the property. Therefore, payment for services under the contract should be made using the element of expense type 243 “Purchase of goods, works, services for the purpose of major repairs of state (municipal) property.”

It should be noted that when distributing costs by type of expense, it is necessary to be guided by the table of correspondence between codes of types of expenses and KOSGU codes given in Appendix 5 to Instructions No. 65n. The provisions of Instructions No. 65n directly provide for the attribution of costs for the development of design and estimate documentation for the construction, reconstruction and repair of non-financial asset facilities to subarticle KOSGU 226 “Other work, services”. At the same time, the possibility of using subarticle KOSGU 226 with simultaneous linking of the element of type of expenses 243 is also provided in the Table of correspondence of types of expenses to the classification of budget expenses and articles (subarticles) of the classification of operations of the public administration sector (Appendix 5 to Instructions No. 65n).

Thus, payment for services under a contract, the subject of which is services for the implementation of design work for the overhaul of the power supply system of an administrative building, can be carried out using the element of expense type 243 “Purchase of goods, works, services for the purpose of overhaul of state (municipal) property” in connection with subarticle KOSGU 226 “Other work, services”.

The rationale for this position is given below in the materials of the Glavbukh System

The expense type code is an integral part of the classification of budget expenses. The structure of the expense type code consists of the corresponding group, subgroup and element (15-17 digits).

Types of expenditures detail the direction of financial support for expenditures on target budget expenditure items.

The list and rules for using types of expenses are the same for all budgets of the budget system. They are given in paragraph 5.2 of Section III of the instructions approved and in Appendix 3 to this order.

Depending on the direction of financing expenses, the following groups of types of expenses are distinguished:

100 - expenses for payments to personnel in order to ensure the performance of functions by state (municipal) bodies, government institutions, management bodies of state extra-budgetary funds;

200 - purchase of goods, works, services for state (municipal) needs;*

300 - social security and other payments to the population;

400 - capital investments in state (municipal) property;

500 - interbudgetary transfers;

600 - provision of subsidies to budgetary, autonomous institutions and other non-profit organizations;

700 - servicing state (municipal) debt;

800 - other budget allocations.

Attention: when distributing costs by type of expense, you must be guided by the table of correspondence between codes of types of expenses and KOSGU codes.*

Attention: carrying out cash expenses according to codes of types of expenses that do not correspond to the detail provided for by the departmental structure of expenses in the law (decision) on the relevant budget or the consolidated budget list of the corresponding budget can be qualified as misuse of budget funds (clause 1 of Article 306.4 Budget Code of the Russian Federation).

Igor Kuzmin,

Advisor to the State Civil Service of the Russian Federation, 3rd class (Department of Budget Policy and Methodology of the Ministry of Finance of Russia)

2. Directory:Assignment of costs to the corresponding type of expenditure of the budget classification

3. Directory:Attribution of expenses to the relevant articles (subarticles) of KOSGU

4. ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN DATED 07/01/2013 No. 65N

On approval of the Directives on the procedure for applying the budget classification of the Russian Federation (does not require state registration) (as amended as of November 21, 2014)

Appendix 5
to Instructions for use
budget classification
Russian Federation
(As amended as put into effect
by order of the Russian Ministry of Finance
dated December 16, 2013 No. 121n. -
See previous edition)

Table of correspondence between types of expenses, classification of budget expenses and articles (sub-items) of classification of operations of the general government sector

Expenses of public sector institutions are detailed by codes of types of expenses (hereinafter referred to as CWR). The procedure for applying the CVR is regulated by the provisions of paragraph 5.1 of Section III of the Instructions, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n.
Incorrect use of expense type codes is a reason for claims from regulatory authorities. What to look for when choosing expense type codes in 2018? What recommendations do financial department specialists give? Let's find out in this article.

Changes in the application of CVR from 01/01/2018

On January 1, 2018, amendments to Directive No. 65n came into force, which also affected the use of CVR.

The changes affected, in particular, the code of types of expenses 244. The name of the code was shortened, now it is “Other purchase of goods, works and services”. The description of CWR 244 has also changed - references to the possible classification of expenses as not related to the ICT sector have been removed. Let us remind you that recipients of budget funds allocate expenses in the field of ICT (implementation of informatization activities) to CWR 242 “Purchase of goods, works, services in the field of information and communication technologies.”

As of January 1, 2018, the description of CVR 523 “Consolidated Subsidies” has been changed. The new edition stipulates that this element is subject to reflection of expenses for the provision of consolidated subsidies to the budgets of the budget system of the Russian Federation, including consolidated subsidies for co-financing the expenditure obligations of the constituent entities of the Russian Federation (municipalities), providing for expenses for a set of measures, including both measures for capital investments in facilities state (municipal) property, and activities not related to capital investments in state (municipal) property.

• 522 “Subsidies for co-financing of capital investments in state (municipal) property” - regarding subsidies for co-financing of capital investments in state (municipal) property;
• 523 “Consolidated subsidies” - in terms of consolidated subsidies for co-financing a set of activities, including capital investments in state (municipal) property.

At the same time, the reflection of expenses for the provision of subsidies for co-financing capital investments in state (municipal) property objects, together with co-financing of activities not related to capital investments in state (municipal) property objects, by type of expenditure 521 “Subsidies, with the exception of subsidies for co-financing capital investments in objects of state (municipal) property" is not provided.

The names and descriptions of KVR 631, 632, 633, 634 have been clarified. These amendments are of a technical nature and do not affect the procedure for applying the codes.

The application of CVR 814 “Other subsidies to legal entities (except for non-profit organizations), individual entrepreneurs, individuals - producers of goods, works, services” has been narrowed from 01/01/2018 to two areas. This code should include:

1. expenditures of the budgets of the budgetary system of the Russian Federation on the formation of the authorized capital of a state (municipal) unitary enterprise;
2. expenses of state (municipal) institutions for the provision of grants to organizations, except non-profit organizations, individual entrepreneurs.

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Let's consider what expenses are included in KVR 243 “Purchase of goods, works, services for the purpose of major repairs of state (municipal) property” and what article of KOSGU they correspond to.

CVR - codes for types of expenses must be used by all government bodies, extra-budgetary funds, local governments and state (municipal) institutions. The use of CVR by budgetary and autonomous organizations has been carried out since January 1, 2016. The expense type code is one of the components of the systematization of budget expenses. In 2019, the reflection of some expenses of budgetary institutions within the framework of the use of KOSGU and CVR underwent slight changes.

Download the current correspondence table between KVR and KOSGU in 2019 in the article below

Application of KVR 243 in 2019

According to KVR 243 “Purchase of goods, works, services for the purpose of major repairs of state (municipal) property”, purchases of goods, works and services are carried out for:

• major repairs of municipal property;
• restoration of municipal property.

The exception in this case is expenses associated with budget investments in capital construction of state property. The use of KVR is described in Guidelines 65n.

Download a cheat sheet with the latest changes in the CVR:

Download the cheat sheet

Pay attention! It is important to use the correct CWR codes to avoid errors in accounting and reporting.

KVR 243 in decoding is:

• performing certain types of work related to major repairs or restoration;
• transfer to the government customer of the results of the work performed in accordance with bilateral documents (acceptance certificate for the work performed, certificates of its value and expenses).

Please note that during routine repairs a different KVR is used, let’s look at an example.

Example

The institution is replacing doors. That is, it carries out work that restores the functional and user characteristics, performance indicators of non-financial asset objects. Within the framework of budget legislation, payment for these works must be carried out in accordance with Article 225 of KOSGU (Works and services for property maintenance).

As for the reflection of expenses, here you need to take as a basis the fact of what type of repair these works are carried out: for major repairs, 243 types of expenses are applied, and for current ones - 244 (Other purchases of goods, works and services).

Also, as part of a major overhaul, KVR 243 includes repairs of:

• buildings and premises;
• roofs or roofing;
• pipeline;
• window blocks;
• street lighting, etc.

Service to determine CVR and KOSGU in the State Finance System The KVR and KOSGU service will select codes for your situation. Enter your request and get a quick response. Also see how to apply the new KOSGU codes in 2019 with comments, examples from practice, and how to compare the budget classification codes of 2018 and 2019.

Compliance of KVR 243 with KOSGU codes

The budget classification, consisting of codes for types of expenses, is a group of budget indicators for profits and costs at all levels. In addition, it displays all sources of financing needed to cover deficits. Thanks to this classification, budget indicators are compared. Systematization of codes for types of expenses and income is necessary in order to clearly represent the generation of income and the implementation of budget spending.

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

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

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

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

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

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

Basic concepts of KVR and KOSGU

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

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

OSSU classification consists of the following groups:

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

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

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

KVR is represented by the following groups:

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

Special cases when using KOSGU and KVR in 2019

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

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

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

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

Correspondence table

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

Responsibility for violation

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

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

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