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Report on the financial results of the institution. Report on the financial results of the activities of the institution Report on the financial results of the activities of the budgetary institution

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Report on the financial results of the institution (f. 0503721) as part of the financial statements of budgetary and autonomous institutions.

1. Analyze the indicators of line 090 “Income from operations with assets”:

in column 3, the indicator of line 090 cannot exceed the sum of the indicators of lines 091 and 099;
in column 4, the indicator for line 090 should not exceed the sum of the indicators for lines 091, 092 and 099;
if the indicator in column 5 of line 090 is not equal to the sum of the indicators detailing it in lines 091, 092 and 099, then the discrepancy must correspond to the sum of the indicators in account 2,401 10,174 “Shortage income”.

2. Don’t forget - if there is an indicator in line 104 “Other other income”, information about the reasons for their presence must be disclosed in the Text part of the Explanatory Note (f. 0503760).

3. Check - the indicator in line 303 “Reserves for future expenses” must correspond to the difference in the indicators in columns 6 and 10 of line 626 of the Balance Sheet (f. 0503730).

Report on financial results of activities (f. 0503121) as part of budget reporting.

1. Analyze the indicator of line 090 “Income from operations with assets”. If it is not equal to the sum of the indicators detailing it in lines 091, 092 and 093, then the discrepancy must correspond to the sum of the indicators in account 1,401 10,174 “Dropping income”.

2. Don’t forget – the indicators in column 5 “Funds in temporary disposal” are allowed only in lines 290, 380, 390, 410, 411, 412,480, 481, 482, 510, 540, 541, 542.

3. Check - the indicator in line 303 “Reserves for future expenses” must correspond to the difference in the indicators in columns 3 and 6 of line 626 of the Balance Sheet (f. 0503130).

4. Check the indicators of line 310 “transactions with non-financial assets” of the Report (form 0503121) with the indicators of line 150 of the Balance Sheet (form 0503130): the difference between the indicators of columns 6 and 3 of the Balance Sheet (form 0503130) should correspond to the amount of the indicator of line 310 of the Report (form .0503121).

Order of the Ministry of Finance of Russia dated November 14, 2017 No. 189n introduced changes to the forms and procedure for preparing financial statements of state (municipal) budgetary and autonomous institutions, approved by Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, which must be applied when preparing reports for 2017. On the Internet pages of technical support for standard configurations of the program "1C: Public Institution Accounting 8" edition 1 and edition 2, an up-to-date set of regulated reporting of state (municipal) budgetary and autonomous institutions (statrep33№.repx) has been published. The set of regulated reporting also includes control ratios to verify the correctness of the reporting forms. The ratios are compiled according to the requirements published on the website of the Federal Treasury. 1C experts explain the features of form formation.

Order of the Ministry of Finance of Russia dated November 14, 2017 No. 189n (hereinafter referred to as Order No. 189n) introduced changes to the forms and procedure for preparing financial statements of state (municipal) budgetary and autonomous institutions, approved by Order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, hereinafter referred to as Order No. 33n , which should be used when preparing reports for 2017.

On the Internet pages of technical support for standard configurations of the program "1C: Public Institution Accounting 8" edition 1 and edition 2, an up-to-date set of regulated reporting of state (municipal) budgetary and autonomous institutions (statrep33№.repx) has been published.

In accordance with Order No. 33n, the following forms are included in the 2017 set of regulated reporting (forms amended by Order No. 189n are marked with *):
Certificate on the conclusion by the institution of accounting accounts for the reporting financial year (f. 0503710) (hereinafter referred to as Certificate f. 0503710);
* Report on the financial results of the institution (f. 0503721) (hereinafter referred to as the Report f. 0503721);
* Report on the cash flow of the institution (f. 0503723) (hereinafter referred to as the Report f. 0503723);
Certificate of consolidated settlements of the institution (f. 0503725) (hereinafter referred to as Certificate of f. 0503725);
Balance sheet of a state (municipal) institution (f. 0503730);
* Report on the institution’s implementation of its financial and economic activity plan (f. 0503737) (hereinafter referred to as the Report f. 0503737);
* Report on the obligations of the institution (f. 0503738) (hereinafter referred to as the Report f. 0503738);
Explanatory note

The explanatory note to the institution's balance sheet (f. 0503760) contains:

Information on the number of separate divisions (f. 0503761);
* Information on the results of the institution’s activities in the execution of state (municipal) tasks (f. 0503762) (hereinafter referred to as Information f. 0503762);
Information on the implementation of activities within the framework of subsidies for other purposes and for the purpose of capital investments (f. 0503766);
Information on the use of targeted foreign loans (f. 0503767);
Information on the movement of non-financial assets of the institution (f. 0503768);
* Information on the institution's receivables and payables (f. 0503769) (hereinafter - Information f. 0503769);
Information about the financial investments of the institution (f. 0503771);
Information on borrowing amounts (f. 0503772);
Information on changes in the currency balances of the institution’s balance sheet (form 0503773);
Information on accepted and unfulfilled obligations (f. 0503775);
Information about the institution’s cash balances (f. 0503779);
* Information on investments in real estate, on objects of unfinished construction of a budgetary (autonomous) institution (f. 0503790) (hereinafter referred to as Information f. 0503790);
Information about the main activities (Table No. 1);
Information about the specifics of the institution’s accounting (Table No. 4);
Information on the results of internal state (municipal) financial control measures (Table No. 5);
Information on conducting inventories (Table No. 6);
Information on the results of external state (municipal) financial control (Table No. 7);
Information on the execution of court decisions on the institution's monetary obligations" (f. 0503295).

The delivery also includes an additional form of quarterly financial statements submitted by federal state budgetary and autonomous institutions, approved by Order of the Ministry of Finance of Russia dated May 12, 2016 No. 60n:

Breakdown of accounts receivable for subsidies (grants) provided (f. 0503793).

The set of regulated reporting also includes control ratios to verify the correctness of the reporting forms. The ratios are compiled according to the requirements published on the website of the Federal Treasury. When new requirements for control ratios are published, changes are made to the reporting set.

Below are the features of creating forms.

Features of the generation of regulated reports for 2017

Classification code structure

According to the changes made by order of the Ministry of Finance of Russia dated November 16, 2016 No. 209n to orders dated December 16, 2010 No. 174n and dated December 23, 2010 No. 183n, starting from January 1, 2017, when maintaining records by budgetary and autonomous institutions in categories 1 - 17 account numbers accounting is reflected:

in 1 - 4 digits - analytical code of the type of function, service (work) of the institution, corresponding to the code of the section, subsection of the classification of budget expenditures;
in 5 - 14 digits - zeros, unless otherwise established by the accounting policy of the subject of accounting;
in 15 - 17 - analytical code of the type of receipts:

income, other income, including from borrowings (sources of financing the institution’s funds deficit);
or an analytical code for the type of disposal - expenses, other payments, including repayment of borrowings.

To implement these requirements, new types of reports have been added with the necessary classification code structure; the corresponding types of reports are marked with a postfix (valid from 01/01/2017):

F. 0503710, Certificate of conclusion of accounts by the institution (valid from 01/01/2017);
F. 0503725, Certificate of consolidated settlements of the institution (valid from 01/01/2017);
F. 0503769, Information on the institution’s receivables and payables (valid from 01/01/2017);
F. 0503771, Information on the financial investments of the institution (valid from 01/01/2017);
F. 0503772, Information on borrowing amounts (valid from 01/01/2017);
F. 0503775, Information on accepted and unfulfilled obligations (valid from 01/01/2017);
F. 0503793, Decoding of receivables for subsidies (grants) (valid from 01/01/2017).

When filling out the report, the selection of classifiers is made:

in 1 - 4 categories - from the directory “Sections, subsections of the KRB”;
in 5 - 14 digits - if established by the accounting policy, then from the directory “Analytical KPS Codes”, if not established, not filled out;
in 15 – 17 digits:

for income, sources of financing - from the directory “Economic Classification Codes (ECC)”;
for expenses - from the directory “Types of expenses of the KRB”.

Example of selecting a budget classification code for a new structure (used in the reports listed above):

Help f. 0503710

To prepare a Certificate f. 0503110, the regulated report “F. 0503710, Certificate on the conclusion of accounts by the institution (valid from 01/01/2017)” should be used, hereinafter referred to as the Report f. 0503710.

Report f. 0503710 is generated according to the corresponding analytical accounting accounts 0 304 04 000 “Internal departmental settlements”, 0 304 06 000 “Settlements with other creditors”, 0 401 10 000 “Revenues of the current financial year”, 0 401 20 000 “Expenditures of the current financial year”.

Column 1 indicates the number of the corresponding analytical accounting account, containing in the corresponding categories the account numbers: code for the type of financial support (activity), analytical codes for the type of receipts (disposals). In the remaining digits of the account, zeros are indicated when auto-filling. If you need to fill out the full account code (26 characters), in the filling settings you should set the value to "Yes" for the corresponding parameters - "Fill out the section, subsection of the KPS", "Fill out the analytical KPS code":

Report f. 0503721

To prepare the Report f. 0503721 the regulated report “F. 0503721, Report on financial results” should be used, hereinafter referred to as the Report f. 0503721.

Order No. 189n changed the list of lines to be completed in columns 4 and 5 of the Report f. 0503721:

Column 4 on lines 030, 040, 050, 060, 062, 063, 096, 103 is not filled in;
Column 5 on lines 030, 050, 060, 062, 063, 096, 101, 102, 103 is not filled in.

To implement this requirement, changes have been made to the rules for filling out the Report f. 0503721 and added control ratios that check the correctness of filling in the specified cells. In the figure, the cells that are not filled out in accordance with the requirements of Order No. 189n are highlighted in red:

Report f. 0503723

To generate the form of the Institution's Cash Flow Report (f. 0503723), the regulated report "F. 0503723, Institution's Cash Flow Report" is used. In 2016, according to the Letter of the Ministry of Finance of Russia No. 02-07-07/15237, the Treasury of Russia No. 07-04-05/02-178 dated March 17, 2016, columns 5, 6 of Section 4 were not filled out.

For reporting in 2017, Order No. 189n established the following procedure for filling out columns 5, 6 of section 4:

in column 5 - the corresponding codes of the section, subsection of budget expenditures are reflected, based on the functions (services) performed by the institutions;
Column 6 reflects additional detail on the analytical codes of disposals in the structure approved by the financial authority of the relevant public legal entity.

When autofilling a report, column 5 (section, subsection) is filled in automatically:

When generating a report for 2017, you need to fill out column 5 “For the same period of the last financial year” in sections 1, 2, 3. To do this, select the menu item “Fill out - Rule 723” and in the field “Report for the same period of the last financial year” select the appropriate report for 2016:

Instruction No. 33n provides for the formation of a Report f. 0503723 for all KFOs. Rule 723 provides for the possibility of filling out a Report f. 0503723 with selection according to the CFO (item "Customize filling" in the menu of the "Fill" button).

Help f. 0503725

In connection with the change in the structure of the budget classification, for the preparation of the Certificate (f. 0503725), the regulated report “F. 0503725, Certificate of consolidated calculations of the institution (valid from 01.01.2017)” should be used, hereinafter referred to as the Report f. 0503725.

In column 3 of the Report f. 0503725 indicates the number of the corresponding analytical accounting account for account 0 304 04 000 “Internal settlements”, 0 304 06 000 “Settlements with other creditors”, containing in the corresponding categories the accounting account numbers: code for the type of financial support (activity), analytical codes for the type of receipts ( disposals). In the remaining digits of the account, zeros are indicated when auto-filling. If you need to fill in the full account code (26 characters), in the filling settings you should set the value "Yes" for the "Fill in KPS" parameter.

When selecting an accounting account, a selection is automatically made by account code (in accordance with the list of accounting accounts for which the form is required to be filled out in Instruction No. 33n). Selection is performed when selecting a value from the table of additional details. If necessary, this selection can be disabled by the user in the account selection form.

Report f. 0503737

To draw up a Report on the institution’s implementation of its financial and economic activity plan f. 0503737 for 2017, the regulated report “F. 0503737, Report on the implementation of the FCD plan (valid from 01/01/2016)” should be used, hereinafter referred to as the Report f. 0503737.

Order No. 189n on the procedure for filling out the Report f. 0503737 changes made:

In the "Institution's Income" section, column 10 on line 010 "Income - total" is not filled in.

To fill out the report for 2017, you should use the report form “0503737 (176n from 12/31/2017)”.

Report f. 0503737 is formed in the manner established by paragraphs 34 – 44.1 of Instruction No. 33n.

In sections 1 and 2 of the Report f. 0503737 only receipts and disposals of the current year are reflected.

Column 8 “Non-cash transactions” is not filled in automatically.

According to clause 2.2 of the Letter of the Ministry of Finance of Russia N 02-07-07/21798, the Treasury of Russia N 07-04-05/02-308 dated 04/07/2016, the formation of the Report f. 0503737 is carried out in accordance with the template attached to the letter.

The form template 0503737 provides a specific list of analytics codes in gr. 3 by sections of the form, as well as additional line codes in gr. 2 sections 1.

When auto-filling according to accounting data, the standard Filling Rule “Rule 737 (209n 2017)” in sections 1 and 2 of the Report (form 0503737) creates lines according to the detailed analytics codes for which there were turnovers on the accounts. When filling out the Report f. 0503737 You should also enter data manually only for detailed analytics codes.

Important. Before generating a report, you should check the analytics codes used by the institution according to the Comparative Table of Correspondence between the types of expenses of the classification of budget expenses and the articles (sub-items) of the classification of operations of the general government sector related to expenses and used by budgetary and autonomous institutions."

Grouping of indicators by grouping analytics codes and numbering of lines according to the template is carried out when generating an additional printed form (item "0503737 (2017 according to the letter of the Federal Committee)" of the "Print" button menu) and when uploading a report in Federal Treasury formats.

Report f. 0503738

To prepare a Report on the obligations of the institution f. 0503738 for 2017, the regulated report “F. 0503738, Report on Obligations (valid from 01/01/2016)” should be used, hereinafter referred to as Report f. 0503738.

Order No. 189n established the procedure for filling out the columns of line 911:

columns 4 - 5, 7 - 9, 11 are not filled in;
the indicator of line 911 in column 6 is equal to the indicator in column 10;
Column 6 on line 911 reflects the sum of the indicators (balances) of the corresponding analytical accounts of account 050299000 “Deferred liabilities” at the end of the reporting period. In this case, the indicator in column 6 and column 10 on line 911 must be identical.

To check the fulfillment of these requirements, control ratios are used, in the form of a Report f. 0503738 The ability to fill out columns was not disabled.

Information f. 0503762

To compile Information on the results of an institution’s activities in the execution of a state (municipal) task (f. 0503762), the regulated report “F. 0503762, Information on the results of activities” should be used, hereinafter referred to as the Report f. 0503762.

To fill out the report for 2017, you should use the report forms “0503762 (189n)”, “0503762 (189n) Without classifier of performance indicators”.

Order No. 189n established the procedure for filling out columns 5, 7 of the Report f. 0503762:

If in column 5 the planned volumes of financial support for the implementation of the state (municipal) task for the corresponding type of service (work) in value terms are equal to zero, then column 7 is not filled in.

To verify compliance with these requirements, control ratios are used.

Information f. 0503769

To compile Information on the institution’s receivables and payables (f. 0503169), the regulated report “F. 0503769, Information on the institution’s receivables and payables (valid from 01.01.2017)” should be used, hereinafter referred to as the Report f. 0503769.

To autofill the Report f. 0503769 uses a model rule: Rule 769 (2017). When auto-filling in column 1 “Budget accounting account number (code)” of the Report f. 0503769 account numbers (26 characters) are generated depending on the setting of the filling parameter “Fill in the KPS Analytical Code”:

When setting the filling parameter "Fill in the Analytical KPS Code" = "Yes", KPS digits 5-14 (Analytical KPS Code) are additionally formed - if such a procedure for generating a classification code is established by the accounting policy of the accounting entity.

If you need to change the standard settings for filling out the Report f. 0503769 The corresponding settings for the formation parameters are specified in the “Configure filling” item of the “Fill” button menu, as shown in Fig. below.

Standard Rules for auto-filling the Report f. 0503769 take into account the requirements established by Order No. 33n:

The formation of indicators in columns 6, 8 is carried out according to accounts 0 206 00 000 “Settlements for advances issued”, 0 302 00 000 “Settlements for accepted obligations”;
In columns 12 - 14, indicators are reflected in the lines “Total by synthetic account code”.

To fill out columns 12-14 of section 1, you must indicate Report f. 0503769 (document) for the same period of the previous financial year from which data should be obtained. To do this, select the "Customize Fill" item in the "Fill" button menu. In the filling settings form that opens, select the desired report (the “Report for the same period of the previous financial year” option).

Filling out columns 12-14 of section 1 according to the Report f. 0503769 for the same period of the last financial year is produced without detailing by BC code, since when generating a printed form, the data in columns 12-14 of Section 1 will be indicated in the total lines by account codes.

Data for the same period of the previous financial year are reflected in separate lines of the report. At the same time, in lines for the current year, it is possible to fill in amounts only in columns 1-11, and in lines for last year - only in columns 12-14.

Features of filling out the Report f. 0503769 are given in the Help to the Rules (the "Help Information" item in the "Fill in" button menu).

When manually entering data into the Report f. 0503769 when selecting an accounting account, a selection is automatically made by account code in accordance with the list of accounting accounts for which the form is required to be filled out in Instruction No. 33n. If necessary, this selection can be disabled by the user in the account selection form.

Information f. 0503775

Filling out the form is done manually.

The values of columns 6, 7 of the form consist of several parts, since, according to the requirements of Order No. 33n, the following is indicated:

in column 6 - the accounting number of the capital investment object as of the reporting date, assigned by the institution holding the balance sheet of the specified object, according to the following structure:
1 - 3 categories - code of the main manager of budget funds of the institution according to the budget classification of budget expenditures;
4 - 23 digits - unique number of the register entry of a legal entity that is not a participant in the budget process;
24 - 27 digits - the serial number assigned by the institution - the balance holder of the capital investment object when accepting it for budget accounting;
28th bit - code for the identification circuit of information about the object:

1 - information that does not constitute a state secret;
2 - information constituting a state secret;

Additional forms of budget reporting

Report f. 0503793

To prepare the Report f. 0503793 should apply the regulated report "F. 0503793, Decoding of accounts receivable for provided subsidies (grants) (valid from 01/01/2017)", hereinafter - Report f. 0503793.

According to paragraph 10 of the Instructions on the procedure for drawing up and submitting additional forms of annual and quarterly financial statements submitted by federal state budgetary and autonomous institutions, approved. by order of the Ministry of Finance of Russia dated May 12, 2016 No. 60n, Report f. 0503793 is formed separately according to the types of subsidies (grants) provided:
- subsidies for financial support for the implementation of state (municipal) tasks;
- subsidies provided in accordance with paragraph two of paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation;
- subsidies for capital investments.
When auto-filling the Report f. 0503793 standard autofill rule must take into account the following features:
- In column 6 “Accounting account number” of the Report f. 0503793 account numbers (26 characters) are generated depending on the setting of the filling parameter of the filling parameter "Fill in the KPS Analytical Code":
- Balances on accounts 206.41, 206.42, 206.73 in the subaccount Counterparties and Agreements are taken into account;
- The turnover in account 502.11 is taken into account under the subconto Accepted Liabilities (according to KEC 241, 242, 530);
- When setting the filling parameter "Compliance of the CFO with the legal basis" = "Yes", the following correspondence is established:
- When setting the filling parameter "Compliance of accounts with the BC RF" = "No", filling is carried out according to KFO4, KFO5, KFO6.

1.4. Report on the financial results of the institution (f. 0503721)

In this form statements reflect the amount of income that the institution received in the reporting period, the amount of expenses incurred in the reporting period, the net operating result, the result of transactions with assets and liabilities. According to the norms paragraph 51 Instructions No. 33n indicators are reflected in the report by type of activity carried out by the institution as follows:

The procedure for filling out the Report on the financial results of the institution ( f. 0503721) (hereinafter referred to as Report f. 0503721) is reflected in p. 50-55 Instructions No. 33n. The draft order of the Ministry of Finance amending Instruction No. 33n is expected to supplement paragraph 54 And 55 Instructions No. 33n. The theoretical part of filling out the Report f. 0503721 will be discussed below.

Here I would like to say a few words regarding activity code 6. The provision of budgetary investments to municipal budgetary institutions is not always associated with capital investments in capital construction projects, but can be carried out, for example, for the purpose of acquiring movable property. In this case, the result of these operations should be a corresponding increase in the value of municipal property held by these institutions with the right of operational management (Letter of the Ministry of Finance of the Russian Federation dated May 14, 2012 N 02-03-09/1701).

Report f. 0503721 is filled out without taking into account the results of final operations to close accounts at the end of the financial year, carried out on December 31 of the reporting financial year ( paragraph 52 Instructions No. 33n).

1.4.1. Filling out the "Income" section

Filling rules section"Revenue" Report f. 0503721 will be presented in table form.

Line numbers	Indicators reflected by rows
Line 010	Sum lines 030, 040 , 050 , 060 , 090 , 100 , 110
Lines 030, 040 , 050 , 062 , 063 , 096 , 101 , 104 , 110 columns 4	Not filled in
Lines 010, 030 , 040 , 050 , 060 , 062 , 063 , 090-093 , 096 , 099 , 100-104 , 110 columns 6	Not filled in
Line 030	Amount according to account data 0 401 10 120 "Income from property"
Line 040 columns 5	Amount according to account credit 0 401 10 130 “Income from the provision of paid services (work)” minus VAT accrued from this income
Line 050 columns 5	Amount according to account data 0 401 10 140 "Income from forced seizure amounts"
Line 060	Sum lines 062, 063
Line 062 columns 5	Amount according to the account 2 401 10 152 "Income from receipts from supranational organizations and foreign governments"
Line 063 columns 5	Amount according to account data 2 401 10 153 "Income from proceeds from international financial organizations"
Line 090 columns 5	Sum lines 091-093
Line 091 count 4, 5	Amount according to account data 0 401 10 171 "Income from revaluation of assets"
Line 092 count 4, 5	The amount according to account 0 401 10 172 “Income from the sale of assets”, increased by the amount of corporate income tax accrued on account of this income
Line 093 count 4, 5	The amount according to account 0 401 10 172 “Income from the sale of assets”, increased by the amount of corporate income tax accrued from this income in terms of transactions with non-financial assets
Line 096 columns 5	Amount according to account 0 401 10 172 “Income from transactions with assets”, increased by the amount of corporate income tax accrued from this income in relation to transactions with financial assets
Line 099 count 4, 5	Amount according to account data 0 401 10 173 "Extraordinary income from transactions with assets"
Line 100 count 4, 5	Sum lines 101-104
Line 101 columns 5	Amount according to account data 4 401 10 180 "Other income"
Line 102 columns 4	Amount according to account 5 401 10 180 “Other income”, increased by the amount of corporate income tax accrued from this income
Line 103 columns 5	Not filled in
Line 104 columns 5	Amount according to account data 0 401 10 180 “Other income” (2 401 10 180, 7 401 101 80)
Line 110 columns 5	The difference between credit and debit turnover on account 2,401 40,130 “Deferred income from the provision of paid services”, formed during the reporting period

Here is an example of filling section"Revenue" Report f. 0503721.
Example

Let us assume that in the reporting period (during 2012) the institution accrued the following types of income:

Contents of the operation	Debit	Credit	Amount, rub.
Accrued income from the provision of paid services	2 205 31 560	2 401 10 130	2 000 000
Income accrued in the form of subsidies allocated by the founder for the implementation of the state task	4 205 81 560	4 401 10 180	7 000 000
Accrued income from subsidies provided to budgetary institutions for other purposes	5 205 81 560	5 401 10 180	1 200 000
Received into the institution's personal account:
- funds from the provision of paid services	2 201 11 510 17	2 205 31 660	1 880 000
- subsidies for the implementation of government tasks	4 201 11 510 17	2 205 81 660	7 000 000
- subsidies for other purposes	5 201 11 510 17	5 205 81 660	1 200 000

In this case chapter"Revenue" Report f. 0503721 will be filled in as follows.

Indicator name	Line code	Code KOSGU	Activities with targeted funds	Activities to provide services (perform work)	Total
1	2	3	4	5	7
Income	010	100	1 200 000	9 000 000	10 200 000
Income from the provision of paid services (performance of work)	040	130	-	2 000 000	2 000 000
Other income (sum lines 101-103)	100	180	1 200 000	7 000 000	8 200 000
Including:
- for subsidies for the implementation of state (municipal) tasks	101	180	-	7 000 000	7 000 000
- for subsidies for other purposes	102	180	1 200 000	-	1 200 000

The report on the financial performance of the institution is included in the annual accounting (financial) statements of state (municipal) budgetary institutions, compiled as of January 1 of the year following the reporting one.
In this article we will talk about how the Financial Performance Report of an institution is filled out and what indicators are reflected in it.

Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ), which extends its effect to non-profit organizations, which include budgetary institutions, establishes that accounting (financial) reporting represents information on the financial position of an economic entity as of the reporting date, the financial result of its activities and cash flows for the reporting period.
Accounting (financial) statements must be prepared on the basis of data contained in accounting registers, as well as information determined by federal and industry standards (clause 1 of Article 13 of Law No. 402-FZ).
The program for the development of federal accounting standards for public sector organizations for 2017 - 2019, approved by Order of the Ministry of Finance of Russia dated October 31, 2017 N 170n, provides for the development and approval of more than two dozen new federal standards, as well as amendments to existing regulatory legal acts regulating accounting and reporting by public sector organizations.
One of the standards that came into force on January 1, 2018 is the Federal Accounting Standard for Public Sector Organizations "Conceptual Framework for Accounting and Reporting of Public Sector Organizations", approved by Order of the Ministry of Finance of Russia dated December 31, 2016 N 256n (hereinafter -
Accounting (financial) statements, according to the degree of generalization of information in them and the procedure for their formation, are divided into individual, consolidated accounting (financial) statements (clause 5 of the GHS “Conceptual Framework”).
According to the degree of disclosure of information in the accounting (financial) statements, such statements are divided into general-purpose accounting (financial) statements and special-purpose accounting (financial) statements (clause 8 of the GHS “Conceptual Framework”).
General purpose accounting (financial) statements are generated by the reporting entity for the purpose of presenting accounting (financial) statements to users who, in accordance with the legislation of the Russian Federation, do not have the right to demand the provision of reporting information on the activities of the reporting entities.
General purpose accounting (financial) statements disclose information about the financial position of the reporting entity (assets at its disposal and liabilities assumed by it), financial results of activities (income and expenses) and cash flows for the reporting period, as well as use for the reporting period funds, state (municipal) property when it achieves the set goals of activities for the provision of services (performing functions (powers) for the implementation of which the reporting entity was created (

The report on financial results of activities (f.0503121) contains information about the financial activities of the institution in budgetary, entrepreneurial and other income-generating activities. The document should be drawn up on an accrual basis, that is, regardless of the inflow and outflow of funds. The structure of the report resembles the profit and loss statement of commercial organizations. The procedure for formation is reflected in Section II of the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated November 9, 2009 No. 115n.

Income is recognized if there is an increase in assets, and expenses are recognized when liabilities arise. Therefore, the operating result calculated in the statement should be equal to the difference between income and expenses or assets and liabilities. Thus, you should get a balanced report in which the asset always equals the liability. If it turned out wrong, it means that some amount was not taken into account. The operating result is reflected in line 290 f.0503121.

The report contains the following sections: income, expenses, transactions with non-financial and financial assets and liabilities. The report is generated according to the economic classification of income (100) and expenses (200) and for transactions with assets and liabilities.

The following formula applies here: the operating result is equal to the difference between current income and current expenses. From all amounts reflected in the corresponding income codes (100) of account 040101100 “Institutional Income”, all amounts of expenses in code 200 of account 040101200 “Institutional Expenses” should be subtracted. The remaining codes for the budget classification of income and expenses are not included in this calculation.

In the remaining part of f.0503121 three sections (subsections) are grouped: “Transactions with non-financial assets” (line 310), “Transactions with financial assets and liabilities” (line 380), the latter is divided into subsections: “Transactions with financial assets” (line 390) and “Transactions with obligations” (line 510). And the corresponding lines of sections (subsections) will reflect the net increase in the cost of objects or operations.

For calculations, amounts are selected from the General Ledger according to the corresponding ECR codes and entered in the corresponding lines and columns of the report. For non-financial assets - 300 “Receipt of non-financial assets” and 400 “Disposal of non-financial assets”; for financial - 500 “Receipt of financial assets” and 600 “Disposal of financial assets”; for liabilities - 700 “Increase in liabilities” and 800 “Decrease in liabilities”.

In order to ensure comparability of accounting data, changes in accounting policies must be introduced from the beginning of the financial year. If such comparability is absent, then the data for the period preceding the reporting period are subject to adjustment. In this case, one should be guided by the provisions established by the current regulations of the system of regulatory regulation of accounting in the Russian Federation. This is the methodological unity of reporting indicators. The adjustment itself, indicating the reasons and the methodology for its implementation, must be disclosed in the explanatory note to the balance sheet and the income statement.

The reliability of financial statements is enhanced by their integrity, i.e. it should include indicators of financial and economic activities of both the organization itself and its branches, representative offices and other structural units, including those allocated to independent balance sheets. Integrity or completeness of reporting allows more informed management decisions to be made. For this purpose, synthetic and analytical accounting data must be confirmed by the results of the inventory and the conclusion of an independent audit organization.

Timeliness involves the submission of relevant financial statements to the appropriate addresses within the prescribed period.

Reports submitted in violation of the established deadlines lose their significance.

The simplicity of reporting is expressed in its simplification and accessibility. The transition of accounting to international standards objectively contributes to the implementation of this requirement.

Verifiability of reporting presupposes the possibility of confirming the information presented in it at any time. Indirectly, this condition implies the neutrality of the information presented in it.

Comparability involves the presence of the same indicators over different periods of time in order to identify differences and trends in the development of the company. However, the principle of limiting the usefulness of information cannot be avoided, and this may influence the formation of incorrect conclusions. For example, in order to reduce production volumes in the reporting year, the company decided to restructure production and, in connection with this, attracted long-term bank loans. According to the presented financial statements, it is not clear that a trend towards improving the financial condition of the company can only occur in the long term. For clarity, the financial statements should provide a comparison of information on a specific indicator given in the statements for the previous and reporting years.

Cost-effectiveness is achieved through unification and standardization of relevant reporting forms, reduction of individual indicators without compromising the quality of reporting data. This applies, first of all, to indicators that are of a reference and informational nature.

Registration in accordance with the established procedure is the next requirement for financial statements. It means that reporting, as well as accounting of property, liabilities and business transactions, is carried out in Russian, in the currency of the Russian Federation - in rubles. The reporting is signed by the head of the organization and the accounting specialist (chief accountant, etc.).

Publicity of financial statements is carried out by organizations, the list of which is regulated by current legislation. These include open joint-stock companies, credit and insurance organizations, stock exchanges, investment and other funds created at the expense of private, public and government sources.

Reporting must provide a true and complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position. Financial statements prepared on the basis of the rules established by regulatory acts on accounting are considered reliable and complete.

Thus, this is a clear and balanced report: the asset always equals the liability. If it is not equal, then some amount is not taken into account. You can check the correctness of filling as follows. Let's say the report is generated not from the General Ledger, but on the basis of several transactions. A budget institution can have three types of operations. These are transactions with assets without generating expenses and income; expenses transactions; income transactions. At the same time, the debit of the corresponding accounts reflects 310 - an increase, and the credit 410 - a decrease. The result of subtracting identical amounts for these codes will accordingly be equal to zero. The rule for determining the total for the specified transactions with non-financial assets: in the absence of expenses and income, all transactions with assets and liabilities in total must always be equal to zero.

Of course, if we compare the financial results statement of budgetary institutions and the profit and loss statement of non-profit organizations, even though profit is not the goal of the activity, budgetary institutions receive more economically feasible information from a management point of view from this form, which says on their use of IFRS provisions to a greater extent.

The report on the budget execution of the main manager (manager), recipient of budget funds (f.0503127) (Appendix) is compiled monthly and quarterly based on data on the execution of the budget of recipients of budget funds, administrators of budget revenues within the framework of their budget activities. The procedure for formation is reflected in Section II of the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated November 9, 2009 No. 115n.

Indicators as of January 1 of the year following the reporting year are reflected in the Report (form 0503127) until the final operations to close accounts at the end of the financial year, carried out on December 31 of the reporting financial year. A distinctive feature of the procedure for generating this Report from the previously existing one is the establishment of separate rules for the formation of monthly and quarterly Budget Execution Reports. When generating the monthly Report, only indicators on budget execution through bank accounts and non-cash transactions are filled out. The indicators “Executed through bodies organizing the execution of budgets” are not filled in. When generating the Report for the quarter and year, all indicators are filled in in the prescribed manner. Report (f.0503127), presented by reporting type - monthly, reporting type - budget, payment attribute - direct payment 500.

A report on the execution of the estimate of income and expenses for income-generating activities of the main manager (manager), recipient of budget funds (f.0503137) is compiled by the recipient of budget funds based on data on the cash execution of the estimate of income and expenses for income-generating activities as of April 1, 1 July, October 1, January 1 of the year following the reporting year. The frequency of compilation is quarterly and annual.

Indicators as of January 1 of the year following the reporting year are reflected in the Report (form 0503137) without taking into account the results of final operations to close accounts at the end of the financial year, carried out on December 31 of the reporting financial year. This form is also formed in accordance with Section II of the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated November 9, 2009 No. 115n.

Income-generating activities have always been the object of close attention of inspection bodies, therefore the indicators given in this form not only reflect a kind of analytics of laboratory activities, but also indicate the role of the institution and its powers as an administrator of budget revenues. But budget activities are specifically controlled by the chief manager, so there are practically no deviations in the budget execution report. Although the overall operating result is still negative.