In the Explanatory Note, include information that is not in the main reporting forms. This is an analysis of debt, information about unfulfilled obligations, movement of property and other data. Reflect this data in the appropriate tables and annexes, or in the text part. Find out how to fill out all forms and tables without errors in the article.
An explanatory note (f. 0503760) is submitted by all budgetary and autonomous institutions quarterly as part of their financial statements.
Composition of explanatory note 0503760
Depending on the frequency with which a table or annex (summary) is presented, the composition of the explanatory note changes (Table 1).
Table 1. Composition of the explanatory note
|
Names of tables and information |
quarterly reporting |
annual reporting |
|
Text part |
||
|
Table No. 1 “Information about the main areas of activity” |
||
|
Table No. 4 “Information on the peculiarities of accounting by an institution” |
||
|
Table No. 5 “Information on the results of internal state (municipal) financial control” |
||
|
Table No. 6 “Information on conducting inventories” |
||
|
Table No. 7 “Information on the results of external state (municipal) financial control” |
||
|
0503761 “Information on the number of separate divisions” |
||
|
0503762 “Information on the results of the institution in the execution of the state task” |
||
|
0503766 “Information on the implementation of activities within the framework of subsidies for other purposes and for the purpose of capital investments” |
||
|
0503767 “Information on targeted foreign loans” |
||
|
0503768 “Information on the movement of non-financial assets of the institution” |
||
|
0503769 “Information on receivables and payables of the institution” |
except 1st quarter |
|
|
0503771 “Information on the financial investments of the institution” |
||
|
0503772 “Information on borrowing amounts” |
||
|
0503773 “Information on changes in the balance of the institution’s balance sheet currency” |
||
|
0503775 “Information on accepted and unfulfilled obligations” |
||
|
0503295 “Information on the execution of court decisions on the institution’s monetary obligations” |
||
|
0503779 “Information on the institution’s cash balances” |
||
|
0503790 “Information on investments in real estate, on objects of unfinished construction of a budgetary (autonomous) institution” |
Rules for filling out the Explanatory Note
When you draw up an Explanatory Note (f. 0503760), take into account the explanations of the financial departments. The Ministry of Finance and the Federal Treasury regularly issue letters that clarify the reporting rules for the current year. There are no clarifications for quarterly reporting for 2019 yet. But for reporting for 2018, federal institutions took into account the rules from section II of the appendix to the letter of the Ministry of Finance, Federal Treasury dated January 21, 2019 No. 02-06-07/2736, No. 07-04-05/02-932.
Do not submit zero forms on paper. On such forms, report electronically with the mark “No indicators”. List them in section 5 “Other issues of the institution’s activities” of the Explanatory Note.
Filling procedure
In the Explanatory Note, provide an analysis of the implementation of the FCD plan, the movement of debt and property, the results of the execution of government tasks and other information that is not in the main reporting forms. To reflect this data there is a text part, five tables and 13 annexes (information), which are grouped into five sections.
Text part
In the text part there is general information about the institution:
- its full and abbreviated names;
- legal and postal address;
- organizational and legal form;
- information about the founder;
- types of financial support for activities;
- numbers of personal and bank accounts that are opened with the Federal Treasury and (or) credit organizations;
- information about the owner of the institution’s property (Russian Federation, subject of the Russian Federation, municipal entity);
- information about who does the accounting: the institution itself or centralized accounting;
- information established by the founder and information about events after the reporting date. Including describe the events that were not reflected in the accounting due to late documents;
- other material information that is not included in the tables and appendices. For example, explain the reasons for deviations from control ratios.
Section 1 “Organizational structure of the institution”
In section 1, include table No. 1 and f. 0503761. In the text part, disclose the information that influenced the results of operations and characterizes the organizational structure of the institution. For example:
- on the existence of a supervisory board, changes in its composition and powers;
- on changing the composition of the authority of the institution to approve plans, estimates, calculations, prices, etc.;
- on changes in the number of separate divisions at the end of the reporting period.
If accounting is maintained by centralized accounting, indicate this in this section and provide details of the contract (agreement) on the transfer of powers for accounting.
Section 2 “Results of the institution’s activities”
In section 2, include f. 0503762. Please disclose the information here:
- on measures to improve the qualifications of specialists;
- about resources: staffing and actual number of employees, total cost of property, structure of OCDI and real estate, volumes of purchases, etc.;
- on the technical condition, efficiency of use, provision of fixed assets of the institution and its structural divisions;
- about the main measures to improve the condition and safety of fixed assets, their characteristics, completeness, etc.
Section 3 “Analysis of the report on the institution’s implementation of its activity plan”
In section 3 include f. 0503766 and f. 0503767. The text part contains other significant information that influenced the institution’s performance results and characterizes the institution’s execution of the plan. In particular:
- information on accepted and monetary obligations, the fulfillment of which is envisaged in the following years;
- explanations about non-cash transactions that were reflected in the Report (f. 0503737).
Section 4 “Analysis of institution reporting indicators”
In section 4 include:
- f. 0503768;
- f. 0503769;
- f. 0503771;
- f. 0503772;
- f. 0503773;
- f. 0503775;
- f. 0503295;
- f. 0503779;
- f. 0503790;
In the text part of the section, include information that influenced the results of operations and characterizes the organizational structure of the institution. For example:
- reasons that influenced the size of account balances, separately for each type of activity;
- information about damage and theft in the institution;
- information on the completion of settlements for the temporary raising of funds between different financial institutions - completion dates and amounts;
- information on indicators for accounts 401.40 “Deferred income”, 401.50 “Deferred expenses”, 401.60 “Reserves for future expenses”;
- other reasons for failure to fulfill obligations in the explanations to the Information (f. 0503775);
- the grounds on which bank accounts were opened, with reference to the norms of federal laws - in the explanations to the Information (f. 0503779). If the bank’s license was revoked, indicate in the explanations its name and the amount that was transferred to account 209.81 “Calculations for cash shortages.”
Section 5 “Other issues of the institution’s activities”
In section 5 include:
- table No. 4;
- table No. 5;
- table No. 6;
- table No. 7;
- list of zero forms;
In the text part, include information that influenced the results of activities and characterizes the organizational structure of the institution.
Tables
Submit all tables of the Explanatory Note as part of the annual reporting. Open up in them
goals and directions of activity, accounting features, results of the annual inventory, results of inspections by state financial control bodies. How to fill out the tables of the Explanatory Note, see Table 2.
Table 2. Rules for filling out the tables of the Explanatory Note
|
Tables |
Note on filling |
|
Table No. 1 |
Indicate the goals and the corresponding areas of activity (functions). Briefly justify the compliance of the goals and activities with the constituent documents |
|
Table No. 4 |
Indicate the features of recording transactions with assets and liabilities in accounting, established by the accounting policy of the institution and used in the reporting period |
|
Table No. 5 |
Provide information about violations that were identified during inspections in the reporting year by state (municipal) financial control authorities |
In the Explanatory Note, include information that is not in the main reporting forms. This is an analysis of debt, information about unfulfilled obligations, movement of property and other data. Reflect this data in the appropriate tables and annexes, or in the text part. Find out how to fill out all forms and tables without errors in the article.
An explanatory note (f. 0503760) is submitted by all budgetary and autonomous institutions quarterly as part of their financial statements.
Composition of explanatory note 0503760
Depending on the frequency with which a table or annex (summary) is presented, the composition of the explanatory note changes (Table 1).
Table 1. Composition of the explanatory note
|
Names of tables and information |
quarterly reporting |
annual reporting |
|
Text part |
||
|
Table No. 1 “Information about the main areas of activity” |
||
|
Table No. 4 “Information on the peculiarities of accounting by an institution” |
||
|
Table No. 5 “Information on the results of internal state (municipal) financial control” |
||
|
Table No. 6 “Information on conducting inventories” |
||
|
Table No. 7 “Information on the results of external state (municipal) financial control” |
||
|
0503761 “Information on the number of separate divisions” |
||
|
0503762 “Information on the results of the institution in the execution of the state task” |
||
|
0503766 “Information on the implementation of activities within the framework of subsidies for other purposes and for the purpose of capital investments” |
||
|
0503767 “Information on targeted foreign loans” |
||
|
0503768 “Information on the movement of non-financial assets of the institution” |
||
|
0503769 “Information on receivables and payables of the institution” |
except 1st quarter |
|
|
0503771 “Information on the financial investments of the institution” |
||
|
0503772 “Information on borrowing amounts” |
||
|
0503773 “Information on changes in the balance of the institution’s balance sheet currency” |
||
|
0503775 “Information on accepted and unfulfilled obligations” |
||
|
0503295 “Information on the execution of court decisions on the institution’s monetary obligations” |
||
|
0503779 “Information on the institution’s cash balances” |
||
|
0503790 “Information on investments in real estate, on objects of unfinished construction of a budgetary (autonomous) institution” |
Rules for filling out the Explanatory Note
When you draw up an Explanatory Note (f. 0503760), take into account the explanations of the financial departments. The Ministry of Finance and the Federal Treasury regularly issue letters that clarify the reporting rules for the current year. There are no clarifications for quarterly reporting for 2019 yet. But for reporting for 2018, federal institutions took into account the rules from section II of the appendix to the letter of the Ministry of Finance, Federal Treasury dated January 21, 2019 No. 02-06-07/2736, No. 07-04-05/02-932.
Do not submit zero forms on paper. On such forms, report electronically with the mark “No indicators”. List them in section 5 “Other issues of the institution’s activities” of the Explanatory Note.
Filling procedure
In the Explanatory Note, provide an analysis of the implementation of the FCD plan, the movement of debt and property, the results of the execution of government tasks and other information that is not in the main reporting forms. To reflect this data there is a text part, five tables and 13 annexes (information), which are grouped into five sections.
Text part
In the text part there is general information about the institution:
- its full and abbreviated names;
- legal and postal address;
- organizational and legal form;
- information about the founder;
- types of financial support for activities;
- numbers of personal and bank accounts that are opened with the Federal Treasury and (or) credit organizations;
- information about the owner of the institution’s property (Russian Federation, subject of the Russian Federation, municipal entity);
- information about who does the accounting: the institution itself or centralized accounting;
- information established by the founder and information about events after the reporting date. Including describe the events that were not reflected in the accounting due to late documents;
- other material information that is not included in the tables and appendices. For example, explain the reasons for deviations from control ratios.
Section 1 “Organizational structure of the institution”
In section 1, include table No. 1 and f. 0503761. In the text part, disclose the information that influenced the results of operations and characterizes the organizational structure of the institution. For example:
- on the existence of a supervisory board, changes in its composition and powers;
- on changing the composition of the authority of the institution to approve plans, estimates, calculations, prices, etc.;
- on changes in the number of separate divisions at the end of the reporting period.
If accounting is maintained by centralized accounting, indicate this in this section and provide details of the contract (agreement) on the transfer of powers for accounting.
Section 2 “Results of the institution’s activities”
In section 2, include f. 0503762. Please disclose the information here:
- on measures to improve the qualifications of specialists;
- about resources: staffing and actual number of employees, total cost of property, structure of OCDI and real estate, volumes of purchases, etc.;
- on the technical condition, efficiency of use, provision of fixed assets of the institution and its structural divisions;
- about the main measures to improve the condition and safety of fixed assets, their characteristics, completeness, etc.
Section 3 “Analysis of the report on the institution’s implementation of its activity plan”
In section 3 include f. 0503766 and f. 0503767. The text part contains other significant information that influenced the institution’s performance results and characterizes the institution’s execution of the plan. In particular:
- information on accepted and monetary obligations, the fulfillment of which is envisaged in the following years;
- explanations about non-cash transactions that were reflected in the Report (f. 0503737).
Section 4 “Analysis of institution reporting indicators”
In section 4 include:
- f. 0503768;
- f. 0503769;
- f. 0503771;
- f. 0503772;
- f. 0503773;
- f. 0503775;
- f. 0503295;
- f. 0503779;
- f. 0503790;
In the text part of the section, include information that influenced the results of operations and characterizes the organizational structure of the institution. For example:
- reasons that influenced the size of account balances, separately for each type of activity;
- information about damage and theft in the institution;
- information on the completion of settlements for the temporary raising of funds between different financial institutions - completion dates and amounts;
- information on indicators for accounts 401.40 “Deferred income”, 401.50 “Deferred expenses”, 401.60 “Reserves for future expenses”;
- other reasons for failure to fulfill obligations in the explanations to the Information (f. 0503775);
- the grounds on which bank accounts were opened, with reference to the norms of federal laws - in the explanations to the Information (f. 0503779). If the bank’s license was revoked, indicate in the explanations its name and the amount that was transferred to account 209.81 “Calculations for cash shortages.”
Section 5 “Other issues of the institution’s activities”
In section 5 include:
- table No. 4;
- table No. 5;
- table No. 6;
- table No. 7;
- list of zero forms;
In the text part, include information that influenced the results of activities and characterizes the organizational structure of the institution.
Tables
Submit all tables of the Explanatory Note as part of the annual reporting. Open up in them
goals and directions of activity, accounting features, results of the annual inventory, results of inspections by state financial control bodies. How to fill out the tables of the Explanatory Note, see Table 2.
Table 2. Rules for filling out the tables of the Explanatory Note
|
Tables |
Note on filling |
|
Table No. 1 |
Indicate the goals and the corresponding areas of activity (functions). Briefly justify the compliance of the goals and activities with the constituent documents |
|
Table No. 4 |
Indicate the features of recording transactions with assets and liabilities in accounting, established by the accounting policy of the institution and used in the reporting period |
|
Table No. 5 |
Provide information about violations that were identified during inspections in the reporting year by state (municipal) financial control authorities |
According to the Instructions on the procedure for compiling and submitting annual, quarterly, monthly budget reports (approved by order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n, hereinafter referred to as Instruction No. 5n), an Explanatory Note (f. 0503160) is included in the budget reporting. Methodologists from the company 1C talk about how to compile it.
Sheet1
| Name | OKUD code (No. for tables) | Graphs subject to summary |
|---|---|---|
| Table 1 | - | |
| table 2 | - | |
| Table 3 | - | |
| Table 4 | - | |
| Table 5 | - | |
| Table 6 | - | |
| Table 7 | - | |
| 0503161 | 1-2 | |
| 0503162 | 1-14 | |
| 0503163 | 1-6 | |
| 0503164 | 1-5 | |
| 0503165 | 1-2 | |
| 0503166 | 1-4 | |
| 0503167 | 1-4 | |
| 0503168 | 2-5 | |
| 0503169 | 1-2 | |
| 0503171 | 1-2 | |
| 0503172 | 1-2 | |
| 0503173 | 1-3 | |
| 0503176 | 2-5 | |
| 0503177 | 2-3 |
Explanatory note
The main regulatory documents regulating the process of drawing up budget reporting for 2005, including the Explanatory Note, are:
- Instructions on the procedure for drawing up and submitting annual, quarterly, monthly budget reports (approved by order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n);
- Order of the Ministry of Finance of Russia dated November 11, 2005 No. 137n “On introducing amendments to the Instructions on the procedure for compiling and submitting annual, quarterly, monthly budget reports approved by Order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n”;
- Explanations on the specifics of reporting on the execution of the federal budget by the main managers of federal budget funds to the Federal Treasury (Appendix to the letter of the Ministry of Finance of the Russian Federation dated September 5, 2005 No. 42-7.1-01/2.4-250);
- Explanations on the specifics of reporting on the execution of the consolidated budget of a constituent entity of the Russian Federation (closed administrative-territorial entity) and the budget of a territorial state extra-budgetary fund by the financial authorities of the constituent entities of the Russian Federation (closed administrative-territorial entity) to the Federal Treasury (letter of the Ministry of Finance of Russia dated September 22, 2005 No. 02 -14-10a/2695);
- Letter of the Ministry of Finance of Russia dated November 22, 2005 No. 02-14-10/3155 “On the procedure for reflecting in budget accounting and reporting transactions with revenues distributed between the budgets of the budget system of the Russian Federation.”
In accordance with the order of the Ministry of Finance of Russia dated November 11, 2005 No. 137n, the Explanatory Note (f.0503160) is drawn up only when submitting the annual report. However, the body organizing the execution of the budget and the main manager of budgetary funds (GRBS) can independently determine the number of appendices to the Explanatory Note from the annual tables and forms of documents that should be submitted as part of quarterly reporting, as well as set the deadline for their submission.
Budgetary institutions have already drawn up an explanatory note when preparing reports for 9 months of 2005, and some when preparing a semi-annual report.
An explanatory note is an appendix to the financial statements, which must contain information about the activities of the institution, methods for assessing assets and liabilities, comparability of data for the reporting and preceding periods, as well as the main indicators of the institution's activities.
The explanatory note must necessarily reflect facts of non-application and violation of budget accounting rules with appropriate justification, otherwise non-application of budget accounting rules is considered as evasion of their implementation and is recognized as a violation of regulations of the legislation of the Russian Federation.
With the entry into force of the Instruction on the procedure for drawing up and submitting budget reporting No. 5n, the form of the explanatory note has changed. If previously it was compiled in any form, and there were instructions only on the composition of the sections of the explanatory note and what main points should be covered, now the explanatory note has a clear structure and rules for filling it out.
The composition of the information that must be reflected in the Explanatory Note and the order of their presentation are given in Section VII “The procedure for drawing up individual sections of the Explanatory Note for annual and quarterly budget reporting” of Order No. 5n of the Ministry of Finance of Russia dated January 21, 2005 (as amended on November 11, 2005). No. 137n).
The explanatory note also contains 7 tables and 14 annexes (forms of documents):
Sheet1
| Name | OKUD code (No. for tables) | Graphs subject to summary |
|---|---|---|
| Information on methods for assessing assets and liabilities | Table 1 | - |
| Information about the main activities (functions) of the institution | table 2 | - |
| Information on measures to improve the efficiency of spending budget funds | Table 3 | - |
| Information about the reasons for underfunding (formation of unused balances) during budget execution | Table 4 | - |
| Information on the results of internal control measures | Table 5 | - |
| Information about the inventory | Table 6 | - |
| Information on the results of control activities | Table 7 | - |
| Information on the number of subordinate institutions and the direction of their activities | 0503161 | 1-2 |
| Information on performance results | 0503162 | 1-14 |
| Information about changes in the budget schedule | 0503163 | 1-6 |
| Information on cash execution of the budget | 0503164 | 1-5 |
| Information on the effectiveness of budget expenditures | 0503165 | 1-2 |
| Information on the execution of target programs | 0503166 | 1-4 |
| Information about targeted foreign loans | 0503167 | 1-4 |
| Information on the movement of non-financial assets | 0503168 | 2-5 |
| Information on accounts receivable and payable | 0503169 | 1-2 |
| Information about the institution’s financial investments | 0503171 | 1-2 |
| Information about state (municipal) debt | 0503172 | 1-2 |
| Information about changes in balance currency balances | 0503173 | 1-3 |
| Information on shortages and thefts of funds and material assets in budgetary institutions | 0503176 | 2-5 |
| Information on the use of information technology in the activities of a budgetary institution | 0503177 | 2-3 |
In the document forms attached to the Explanatory Note, the columns that are subject to automated information processing in order to summarize the data are highlighted in bold frames. The table presented above indicates which specific columns should be consolidated when the main manager of budget funds compiles a consolidated Explanatory Note based on data from the institutions under their jurisdiction.
On the one hand, the Explanatory Note explains the results of operations reflected in the accounting of the institution, and on the other hand, it deciphers the functional tasks and functional affiliation of the budgetary institution.
All tables and forms of the Explanatory Note can be divided into two categories. The first category includes tables that are filled out based on data from synthetic and analytical budget accounting registers. The second category includes tables that reflect the results of the activities of a budgetary institution for the reporting period. Such tables cannot be filled out based only on budget accounting data, since it is necessary to reflect both the quantitative and qualitative indicators of the institution’s activities (both planned and actual), and the main functions and tasks of the institution.
All indicators in the Explanatory Note should be reflected in thousands of rubles.
According to the explanations of the Federal Treasury, tables for which the institution does not have indicators to fill out should be submitted only in paper form with dashes.
The explanatory note is signed by the head of the institution and the chief accountant (persons replacing them).
Let's consider filling out the appendices to the Explanatory Note.
Table No. 1. Information on methods for assessing assets and liabilities
According to the Instructions on the procedure for compiling and submitting annual, quarterly, monthly budget reporting, Table No. 1 should describe the budget accounting methods used to assess the assets and liabilities of a budget institution, as well as operations to change them during budget execution.
The table must provide information about all types of objects that were accounted for in the institution during the reporting period, as well as about the methods of their assessment and the moments of reflection in accounting.
When filling out the table, you should be guided by the Instructions for Budget Accounting, approved by Order of the Ministry of Finance of Russia dated April 26, 2004 No. 70n.
The table is informational and is not subject to summary (consolidation).
Example
Table No. 1
Sheet1
| Name of the accounting object | Characteristics of the assessment method | The moment the transaction is reflected in accounting |
|---|---|---|
| 1 | 2 | 3 |
| Fixed assets | Acceptance for accounting - at original cost. Initial cost is the amount of the institution’s actual investments in the acquisition, construction and production of fixed assets. When an institution receives fixed assets under a donation agreement (free of charge), the initial cost is their current market value on the date of acceptance for accounting, as well as the cost of services associated with their delivery, registration and bringing them into a condition suitable for use. |
Date of signing the acceptance certificate. |
| Date of revaluation | ||
| Write-off - at residual value. Objects worth up to 1,000 rubles are written off at their original cost upon commissioning. |
Date of signing the write-off act (statement of issuance of material assets for the needs of the institution). | |
| The gratuitous transfer is made at the residual value | ||
| Intradepartmental transfer - at book value - initial (replacement) taking into account changes due to reconstruction, modernization, etc. | Date of signing the acceptance certificate | |
| Reflected in accounting in rubles (from 01/01/2006 in rubles and kopecks). | ||
| Intangible assets | Acceptance for accounting at historical cost. | Date of signing the acceptance certificate |
| Objects that were previously revalued are accounted for at replacement cost. | Date of revaluation | |
| Depreciation | Depreciation is not charged for fixed assets worth up to 1,000 rubles inclusive. | |
| For fixed assets and intangible assets worth from 1,000 rubles to 10,000 rubles inclusive, depreciation is charged at 100% of the book value. | When the facility is put into operation. | |
| For fixed assets and intangible assets worth more than 10,000 rubles, depreciation is accrued starting from the 1st day of the month following the month the object was accepted for accounting, in a straight-line manner, according to norms calculated based on the useful life of the object. The useful life of fixed assets is determined when accepting objects for accounting in accordance with the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation dated 0101.2002 No. 1) in accordance with the maximum useful lives |
Monthly, on the last day of the month in the amount of 1/12 of the annual amount | |
| Material reserves | Acceptance for accounting at actual cost | Date of admission to the institution (date of primary document) |
| Write-off at the average actual cost (from 01/01/2006 at the actual cost of each unit or at the average actual cost) | Date of issue | |
| Finished products | Acceptance for accounting at actual cost | Request-invoice date |
| Write-off at actual cost | Date of release to the customer | |
| Investments in non-financial assets | Accrual method | Date of the primary document on admission to the institution (performance of work, provision of services to bring it to a state suitable for use) |
| Cash in bank accounts | Cash method | Based on an extract from the personal account generated by the treasury authority (bank statement) |
| Cash | Cash method | Date of issue of the incoming (outgoing) cash order |
| Money documents | Cash method | Date of issue of the stock receipt (expenditure) cash order |
| Accounts receivable | Accrual method | |
| Advances paid | Cash method | Based on a payment order, an extract from a personal account generated by the treasury authority (bank statement) |
| Accountable amounts | Cash method | Date of incoming (outgoing) cash order, advance report |
| Accounts payable | Accrual method | Moment of transfer of ownership (date of invoice, invoice) |
| Calculations with the budget | Cash method | Date of the personal account statement generated by the treasury authority (bank statement) |
| Payments to the budget | Accrual method | The moment of occurrence of the obligation in accordance with tax legislation |
| Income | Cash method (used in 2005 for budget revenues) | Moment of transfer of ownership |
| Accrual method | ||
| Expenses | Accrual method | Date of occurrence (date of the consolidated payroll statement, statement of accrued depreciation, received invoice for payment, and other documents) |
| Limits on budget obligations | Cash method | Date of the expenditure schedule (expense notification) |
| Budget commitments | Cash method | Moment of occurrence of the obligation (date of conclusion of the contract, issuance of the invoice, consolidated payroll statement, etc.) |
Table No. 2. Information about the main activities (functions) of the institution
The table must list all the main functions and activities of the budgetary institution. Each area of activity of the institution must be given a brief description and legal justification (link to regulatory documents).
These tables are not subject to compilation; the information presented in it is necessary for institutions - the main managers of budget funds to monitor the activities of the institutions under their jurisdiction - recipients of budget funds.
If a budget institution is a revenue administrator, then this fact must be reflected in Table No. 2; if not, then when checking the reporting it becomes clear why expenses exceed income and the result of the institution’s activities for the reporting period is negative.
Let's look at filling out the table using the example of a medical institution - a clinic.
Example
Table No. 2
Sheet1
| Function name | a brief description of | Legal basis for the emergence of the function |
|---|---|---|
| 1 | 2 | 3 |
| Providing medical care to the population | First aid (obstetrics, general medicine, dentistry, epidemiology, laboratory diagnostics, nursing, physical therapy, dietetics) Outpatient care, including in a day hospital and hospital at home Works and services for examination of temporary disability Works and services for examination (control) of the quality of medical care Works and services for examination of professional suitability Works and services for preliminary and periodic medical examinations Works and services in preventive medicine Works and services in the specialty of epidemiology |
Charter, Health care law |
| Provision of paid medical services | Providing the population with additional services to the guaranteed volume of free medical care in the form of preventive, therapeutic and diagnostic, rehabilitation, prosthetic and orthopedic and dental care Expanding the structure of services provided to the population The use of financial resources received for the provision of paid medical services to the population for the production and social development of the team, as well as the creation of additional opportunities for remuneration of the employees of the medical institution. |
Regulations on the procedure for providing paid services to the population by municipal medical institutions, license |
| Ensuring business activities | Providing employees of the institution with special clothing, stationery and household supplies | Charter |
It is necessary to agree with the institution - the main manager to which the reporting is submitted - how much detail each area of activity should be described.
Table No. 3. Information on measures to improve the efficiency of spending budget funds
The table should reflect information about measures that were taken during the reporting period and led to savings in budget funds or allowed them to be spent more efficiently.
Example
Table 3
Sheet1
| Taken measures | Results of measures taken |
|---|---|
| Introduction of penalties for late submission of advance reports by accountable persons | The ability to more effectively plan and carry out expenses according to the relevant items of the economic classification of expenses. |
| Introduction of standards for providing employees with office supplies | Reduction of expenses under article 340 “Increase in the cost of inventories” |
| Conclusion of an annual contract for transport services (no own transport fleet). Previously, contracts were concluded monthly. | Saving budget funds under Article 222 “Transport services” due to a discount on an annual contract. |
| Introducing standards for the number of damaged strict reporting forms and penalties for damaging forms in excess of the norm | Saving budget funds by reducing expenses |
| Increasing the share of procurement of medicines (food, etc.) on a competitive basis * | Reducing budget expenditures |
Note:
* - the need to purchase goods, works (services) for state and municipal needs is enshrined in the provisions of the law. Specialists from the Ministry of Finance of the Russian Federation at the All-Russian meeting-workshop “Formation of budget reporting”, held at the Ministry of Finance of Russia on December 14-16, 2005, clarified that information on procurement on a competitive basis should not be reflected in Table No. 3. Thus, the table needs to reflect only those activities that are undertaken within the institution, and not on the basis of regulations.
Institutions - main managers can distribute (reduce or increase) the limits of budget obligations among the institutions under their jurisdiction based on how effectively they used budget funds in the previous period and how they performed their main functions. GRBS can reflect information about such events in Table No. 3.
Table No. 4. Information on the reasons for underfunding (formation of unused balances) during budget execution
Table No. 4 is filled out by the main managers of budget funds, institutions organizing the execution of budgets, and bodies providing cash services for the execution of budgets.
The table should reflect the results of the analysis of the execution of textual articles of the law (decision) on the budget, indicating the reasons for underfunding and the formation of unused funding balances at the end of the reporting period.
In Column 1, you must indicate the article of the law on the budget (federal, on the budget of a constituent entity of the Russian Federation, on the budget of a ZATO or local budget), which specifies the functions and responsibilities of the institution. Thus, if there is no reference to the institution in the relevant legal documents, the table is not completed. If the institution does not have the information to fill out this table, then dashes must be placed in columns 1-3.
Table No. 4 is informational; its data is not subject to summary.
Table No. 4
Sheet1
The procedure for filling out table No. 4 can be viewed on the website of the Federal Treasury www.roskazna.ru, where, as an example, explanatory notes to the reporting for 9 months of 2005 of the Federal Financial Institution for the Altai Republic and the Federal Financial Institution for the Voronezh Region are given.
Table No. 5. Information on the results of internal control measures
Table No. 5 reflects information about the activities carried out by the main managers (managers) and budgetary institutions subordinate to them, the purpose of which is to monitor compliance with the requirements of budget legislation, the preparation of estimates of income and expenses, as well as the correctness of accounting and reporting.
It is advisable to separately highlight measures of preliminary, current and subsequent internal financial control.
Internal control must be exercised at all stages of the budget process. The head of the institution (GRBS, RBS) is responsible for organizing an effective internal control system both in his institution and in subordinate budgetary institutions.
Internal control of the recipient of budget funds is a set of procedures aimed at preventing errors and violations of authorization, monitoring and verifying transactions with budget funds.
Internal control must ensure ongoing assessment of the institution's financial performance; checking the results of activities, whether they correspond to the tasks and plans provided for by the charter of the budgetary institution; informing the head of the budgetary institution about the results of the audit (assessment, investigation, study or audit).
Example
Table 5
Sheet1
| Type of control measures (preliminary, current, subsequent) | Event name | Violations prevented during the reporting period | Violations of previous years identified in the reporting year |
|---|---|---|---|
| Preliminary | Checking the preparation of estimates of income and expenses for 2005 (compliance of the amounts of expenses with the established norms of budget legislation) | no violations found | no violations found |
| Current | Checking the compliance of the amounts of concluded contracts with the level of prices in the region for goods, works and services. | no violations found | no violations found |
| Monitoring that the amounts of concluded contracts do not exceed the remaining limits of budget obligations for the relevant expense items. | |||
| Subsequent | Control over the targeted use of budget funds, compliance with the procedure for working with cash and the procedure for conducting cash transactions. | no violations found | no violations found |
Table No. 6. Information about the inventory
Table No. 6 should reflect information on all inventories carried out in the institution during the reporting period. Paragraph 109 of the Instruction on the procedure for compiling and submitting budget reporting No. 5n (as amended by Order No. 137n dated November 11, 2005) states that information on inventory is provided only at the end of the year. However, at the All-Russian workshop "Formation of budget reporting", held at the Ministry of Finance of Russia on December 14-16, 2005, it was noted that Table No. 6 should also reflect information on all inventories for the reporting year, carried out without fail in in accordance with paragraph 2 of Article 12 of Federal Law No. 129-FZ “On Accounting”:
- when transferring property for rent, redemption, sale;
- before preparing annual financial statements;
- when changing materially responsible persons;
- when facts of theft, abuse or damage to property are revealed;
- in the event of a natural disaster, fire or other emergency situations caused by extreme conditions;
- during reorganization or liquidation of an institution;
- in other cases provided for by the legislation of the Russian Federation.
Example
Table 6
Sheet1
| Inventory date | Inventory object | Inventory result | Measures to eliminate identified discrepancies |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 01.12.2005 | Fixed assets | A shortage of protective clothing (medical gowns) has been identified. | The amount of the shortage was withheld from the wages of the caretaker Ivanova I.M. |
| 01.12.2005 | Intangible assets | - | |
| 01.12.2005 | Material reserves | Food shortage detected | The discovered amount of the shortfall is within the limits of natural loss norms, therefore, by decision of the manager, it is written off as expenses of the institution. |
| 01.12.2005 | Cash | No discrepancies with accounting data were found | - |
| 01.12.2005 | Accounts payable | No discrepancies with accounting data were found | - |
| 01.12.2005 | Accounts receivable | No discrepancies with accounting data were found | - |
Table No. 7. Information on the results of control measures
Table No. 7 should reflect information on external control activities that were carried out during the reporting period. Such activities include inspections of the Accounts Chamber, bodies of the Federal Service for Financial and Budgetary Supervision, treasury bodies, control and audit bodies, inspections of the Federal Tax Service and other authorized bodies.
Example
Table 7
Sheet1
| Date of inspection | Name of the control body | Check topic | Test results | Measures based on inspection results |
|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 |
| 01.06.2005 – 05.07.2005 | Control and Audit Department | 1. Targeted use of budget funds | A car damaged due to an accident caused by the driver was repaired using budget funds. | A report on violations has been drawn up. The manager and chief accountant were brought to administrative responsibility. |
| 2. Correctness of budget accounting (reflection of transactions, maintenance of budget accounting registers) in accordance with currently valid regulations | No violations found | |||
| 3. Compliance with the procedure for working with cash and the procedure for conducting cash transactions. | No violations found |
Form 0503161. Information on the number of subordinate institutions and the direction of their activities
The form is filled out by institutions - the main managers (managers) of budget funds, which in this table reflect information on the number of subordinate institutions and sections of the functional classification of expenses for which they are financed.
Example
Sheet1Form 0503162. Information on performance results
This table belongs to the second category of tables, and its completion will require the participation of industry specialists, for example, specialists from the planning department, economic analysis department, etc.
The table must reflect the quantitative and qualitative (statistical) indicators of the institution’s activities.
For example, for medical institutions such quantitative and qualitative indicators may be:
- number of visits;
- number of house calls served;
- number of bed days;
- the number of services provided during the reporting period;
- types of services;
- amount of funds received (for paid services), etc.
Indicators of form 0503162 are subject to consolidation, therefore the list of indicators must be determined by the main manager of budget funds and communicated to all subordinate institutions. That is, there must be an appropriate administrative document that contains the codes, names of indicators and their units of measurement, according to which a report should be drawn up for all subordinate institutions.
If the institution does not have instructions on how to fill out this form, then it should not be filled out, otherwise problems will arise in the reporting set.
Sheet1
| Indicator name | Unit measurements | Actually for the previous reporting period | During the reporting period | According to plan for the upcoming reporting period | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1st quarter | 2nd quarter | 3rd quarter | 4th quarter | total | |||||||||
| according to plan | actually | according to plan | actually | according to plan | actually | according to plan | actually | according to plan | actually | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 |
Form 0503163. Information on changes in the budget schedule of the main manager of budget funds
Filled out by institutions - the main managers of budget funds. The form must reflect, in the context of budget classification codes, information about changes in the budget schedule made in the reporting period, as well as indicate the reasons for these changes.
According to explanations from Federal Treasury specialists, form 0503163 is filled out not only for expenses, but also for income, and only for those sections that have undergone changes in the reporting year. In column 1, data is reflected in the context of sections and subsections of the functional classification of expenses and in the context of types of income. In column 6, you must indicate a link to the normative act on the basis of which changes were made to the budget schedule.
Sheet1
| Code of section, subsection according to functional classification of expenses | Approved for a year by the law (decision) on the budget, rub. | Approved for the reporting period | Difference between the updated budget schedule and approved budget assignments, rub. | Reasons for deviations | |
|---|---|---|---|---|---|
| budget painting, rub. | updated budget list, rub. | ||||
| 1 | 2 | 3 | 4 | 5 | 6 |
Form 0503164. Information on cash execution of the budget
In accordance with the explanations given at the All-Russian workshop "Formation of budget reporting", held at the Ministry of Finance of Russia on December 14-16, 2005, information on cash execution of the budget for the reporting period should be displayed in form 0503164, while in column 1 "Budget code classification"
- income should be reflected only by groups and subgroups,
- expenses - by sections and subsections of the functional classification of expenses,
- and for sources of financing the budget deficit, only their types are indicated.
Column 2 "Assigned in accordance with the updated budget schedule, rubles." filled out on the basis of the relevant regulatory document (budget law, approved consolidated budget schedule). For expenses, these are annual assignments; for revenues and sources of financing the budget deficit, these are assignments approved by the updated consolidated budget schedule.
Column 3 is filled out based on budget accounting data, and the data reflected in it must be the same as in the Budget Execution Report (form 0503127).
In columns 4 and 5, you should indicate the amount and reasons for deviations in cash execution from the updated budget schedule. The reasons for deviations may be:
- changes in the macroeconomic situation;
- changes in legislation;
- blocking expenses;
- seasonality of expenses;
- duration of terms for concluding government contracts;
- late submission of payment documents;
- reserving funds;
- underestimation of budget commitment limits;
- changing the payment schedule, etc.
Example
Sheet1| Budget classification code | Assigned in accordance with the updated budget schedule, rub. | Executed (cash budget execution), rub. | Deviation of cash execution from the updated budget schedule | |
|---|---|---|---|---|
| amount, rub. | reasons for deviations | |||
| 1 | 2 | 3 | 4 | 5 |
| 901 | 5 000 000 | 4 867 900 | 132 100 | 1. Failure to submit utility contracts for accounting 2. Change of payment schedule |
According to the order of the Ministry of Finance of Russia dated November 11, 2005 No. 137n, in this form, data in all columns is subject to consolidation, including column 5 “Causes of deviations.” We recommend that GRBS compile a classifier of reasons for use by subordinate institutions, which will allow consolidation of data on the reasons for deviations.
Under the treasury system of budget execution at the end of the reporting year, cash execution is usually equal to the approved budget assignments. The excess of the latter over cash execution means the presence of balances of budget funds unused before December 31, which, according to the provisions of the Budget Code of the Russian Federation, are subject to return to the appropriate budget.
Form 0503165. Information on the effectiveness of budget expenditures
Form 0503165 should reflect the results of the analysis (if possible in a quantitative assessment) of the relationship between the volume (structure) of budget expenditures and the results obtained in the main areas of activity (main functions).
Columns 1 and 2 are filled out on the basis of budget accounting data and are subject to consolidation when the chief manager draws up a consolidated explanatory note.
In column 3 you need to indicate for what purposes the budget funds were spent for each section and the result.
Sheet1
Form 0503166. Information on the implementation of target programs
Filled out by institutions that receive funds under targeted programs. In column 1 you should indicate the name of the program (subprogram) in which the institution participates, in column 3 - approved budget assignments within the framework of this program (subprogram), in column 4 - execution. Column 5 should describe what activities were planned for the reporting year within the framework of the target program, column 6 - what was actually accomplished, and column 7 - the reasons for non-fulfillment of the planned activities.
When the chief manager compiles a consolidated Explanatory Note, the data in columns 1-4 is consolidated, the data in the remaining columns is used by the GRBS to monitor the implementation of target programs by the institutions under its jurisdiction.
Sheet1
| Program, subroutine | Approved by the updated budget list, rub. | Completed | Events | Reasons for deviations | ||
|---|---|---|---|---|---|---|
| Name | code | planned | implemented | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| - | - | - | - | - | - | - |
Form 0503167. Information on targeted foreign loans
To be completed if during the reporting period the institution was provided with targeted foreign loans. The form should reflect the types of targeted foreign loans used in accordance with the Program of State External Borrowings, the purposes of use and information on their achievement, disclosing the reasons for not achieving the goal.
Sheet1
| Creditor's name | Loan agreement | Amount of used loan, rub. | Purpose of using borrowed funds | Degree of goal achievement | |
|---|---|---|---|---|---|
| date | number | ||||
| 1 | 2 | 3 | 4 | 5 | 6 |
| - | - | - | - | - | - |
Form 0503168. Information on the movement of non-financial assets
When drawing up an Explanatory Note, it is necessary to provide information on the movement of non-financial assets of the institution for the reporting period. In this case, information must be provided separately on all types of fixed assets, intangible assets, non-produced assets and inventories.
In accordance with the explanations given at the All-Russian workshop "Formation of budget reporting", information should be provided for each analytical account of non-financial assets separately.
Example
cars and equipment
(name of non-financial asset)
Sheet1
| Indicator name | Line code | Sum | ||
|---|---|---|---|---|
| Total | including | |||
| by budgetary funds | for extrabudgetary funds | |||
| 1 | 2 | 3 | 4 | 5 |
| Balance at the beginning of the year | 10 | 680 000 | 560 000 | 120 000 |
| Received, total | 20 | 150 000 | 100 000 | 50 000 |
| including purchased | 21 | 120 000 | 70 000 | 50 000 |
| received free of charge | 22 | 30 000 | 30 000 | - |
| surplus capitalized | 23 | - | - | - |
| as a result of revaluation | 24 | - | - | - |
| Dropped out, total | 30 | 55 300 | 37 000 | 18 300 |
| including implemented |
31 | 53 000 | 35 000 | 18 000 |
| donated | 32 | - | - | - |
| written off due to damage | 33 | 2 000 | 2 000 | - |
| written off due to emergency situations |
34 | - | - | - |
| shortages written off | 35 | |||
| of them at the expense of the perpetrators |
36 | 300 | - | 300 |
| at the expense of the institution | 37 | - | - | - |
| spent on needs institutions |
38 | - | - | - |
| Eliminated due to revaluation | 39 | - | - | - |
| Balance at the end of the reporting period | 774 700 | 623 000 | 151 700 | |
When drawing up a form for fixed assets, line 38 “spent for the needs of the institution” should reflect the data of transactions on write-off of fixed assets worth up to 1000 rubles inclusive, written off at the time of commissioning.
In addition, the Explanatory Note should provide information on the technical condition, efficiency of use and provision of the institution and its structural divisions with fixed assets (correspondence of the size, composition and technical level of funds to the real need for them). Also, you should indicate what activities were carried out by the institution during the reporting period to improve the condition and safety of fixed assets, characteristics of completeness and information on the timeliness of receipt of inventories.
Form 0503169. Information on accounts receivable and payable
The form as of January 1 of the year following the reporting year should reflect information on the status of settlements for receivables and payables with an explanation of the reasons for the formation of debt amounts.
Forms are drawn up separately for budgetary and extra-budgetary activities, as well as for accounts payable and receivable, so a total of 4 forms 0503169 need to be drawn up.
Form 0503169 is filled out based on the data in the General Ledger of Accounts:
- 020500000 "Settlements with debtors for income", 020600000 "Settlements for advances issued", 020700000 "Settlements for loans issued", 020800000 "Settlements with accountable persons" and 020900000 "Settlements for shortfalls" - accounts receivable;
- 030200000 “settlements with suppliers and contractors”, 030300000 “Settlements for payments to the budget” and 030400000 “Other settlements with creditors” - accounts payable.
In column 1 you should indicate the 26-digit budget accounting account number, in column 2 - the amount of debt. These two columns are subject to summary.
Columns 3 - 5 contain information about creditor organizations (debtors), documents - the grounds for the occurrence of debt and the reasons for the occurrence of debt and are needed by the main managers to monitor the payments of subordinate institutions.
Example
Sheet1| Budget accounting account number | Amount, rub. | Name of the debtor (creditor) | Date, document number - reasons for the debt | Reason for debt formation |
|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 |
| 05510037500000327130204730 | 6 000 | MUP "Customer Service" | Agreement No. 14-89/14 from 01/03/2005 | No limits on budget obligations under Article 223 |
| 05510037500000327130402730 | 4 580 | Sergeev Andrey Ivanovich | Payroll No. 12 of December 21, 2005 | Unpaid wages due to employee illness |
Form 0503171. Information about the financial investments of the institution
The table should provide information on the financial investments that the budget institution made in the reporting year, as well as provide the legal justification for the presence of financial investments.
Sheet1
When drawing up a consolidated Explanatory Note, the data in columns 1 and 2 are consolidated.
Form 0503172. Information on state (municipal) debt
Information on state (municipal) debt, if any, should be reflected in the context of debt obligations. Basically, it is filled out by the main managers of budget funds and the bodies organizing the execution of budgets.
Sheet1
The form is filled out based on the General Ledger data for accounts 030101000 “Settlements with creditors on internal debt obligations” and 030102000 “Settlements with creditors on external debt obligations”. Column 1 should reflect the 26-digit account number, and column 2 the amount of debt. The data in columns 1 and 2 are subject to consolidation when the main manager compiles a consolidated Explanatory Note.
Form 0503173. Information on changes in balance sheet currency balances
This table is filled out if there have been changes in the balance sheet currency as of January 1 of the reporting year and as of the reporting date. This situation, for example, may arise due to errors in transferring balances during the transition to a new budget accounting instruction, if the institution’s assets were revalued or if accounting errors made in the previous reporting period were discovered and corrected, as well as in the event of reorganization and transfer of the institution to another subordination.
When drawing up a consolidated Explanatory Note, the main managers, instead of form 0503173, submit in electronic and paper form a Certificate of change in balance sheet currency balances in the form presented in Appendix 3 to the letter of the Ministry of Finance of Russia dated 09/05/2005 No. 42-7.1-01/2.4-250 and Appendix 5 to the letter of the Ministry of Finance of Russia dated September 22, 2005 No. 02-14-10a/2695.
Sheet1
| Budget accounting account number | Balance at the end of the previous reporting financial year | Balance at the beginning of the reporting financial year | Reason for discrepancy |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| - | - | - | - |
Column 1 is called “Budget accounting account number”, and compares the data of the Balance of Budget Execution at the end of the previous year and at the beginning of the current year. The balance, as you know, is formed by the account code (9 characters), therefore, it would be more correct in this form to reflect not the account number (26 characters), but the budget accounting account code (9 characters).
To avoid problems with the organization receiving budget reporting, you should agree on the rules for filling out form 0503173 with the main manager.
Form 0503176. Information on shortages and thefts of funds and material assets in budgetary institutions
It is necessary to provide information on the shortfalls of the institution’s financial and non-financial assets identified during the reporting period, recorded in account 0209000 “Calculations for shortfalls”. This form is similar to the previously used form No. 15 (approved by order of the Ministry of Finance of the Russian Federation of June 15, 2000 No. 54n) and is filled out in a similar manner.
Also, after the tabular part, the text must indicate what measures were taken by the institution to identify and replenish the amounts of shortfalls.
Example
Sheet1| Indicator name | Line code | Sum | ||
|---|---|---|---|---|
| Total | including | |||
| by budgetary funds | for extrabudgetary funds | |||
| 1 | 2 | 3 | 4 | 5 |
| Balance of debt at the beginning of the year | 010 | - | - | - |
| including awarded by the court |
011 | - | - | - |
| 012 | - | - | - | |
| Shortages and thefts of funds and material assets have been established since the beginning of the year, total | 020 | 1 400 | 1 400 | - |
| of which were attributed to the guilty persons by a court decision | 030 | - | - | - |
| Collected from the guilty persons | 040 | 1 400 | 1 400 | - |
| Written off at the expense of the institution | 050 | - | - | - |
| Balance of debt at the end of the year (line 010 + 020 - 040 - 050) | 060 | - | - | - |
| awarded by the court | 061 | - | - | - |
| is under investigation | 062 | - | - | - |
During the inventory carried out on December 1, 2005, a shortage of property was identified - 10 medical gowns with a total cost of 1,200 rubles. The culprit was the caretaker Ivanova I.M. By the decision of the manager, from the salary of Ivanova I.M. the market value of the missing property was withheld - 1,400 rubles.
Form 0503177. Information on the use of information technology in the activities of a budgetary institution
The table reflects the costs of purchasing and upgrading computer equipment, the costs of acquiring non-exclusive (licensed) rights to software and databases (including copies of computer programs and databases on various media (CDs, CD-ROMs, etc.) etc.), expenses for the creation of software and databases (including payment for a government contract to carry out work on the creation of computer programs or databases), as well as for the acquisition of exclusive rights to them from copyright holders, as well as expenses for other activities in the field of information technology (connection to computer networks, creation and support of Internet sites and information systems, installation, adjustment of a local computer network, routine repairs, maintenance, technical support and administration of computer equipment, transmission systems, display and protection of information, etc. .P.).
In addition, it is necessary to provide a justification for the expediency of the expenses incurred (supporting current activities, technical re-equipment, other purposes).
Example
Sheet1| Indicator name | Line code | Amount, rub. | Main purposes of expenses incurred |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| Purchase costs: computer technology |
10 | 150 000 | Ensuring current activities (equipping the accounting and information departments) |
| non-exclusive (licensed) rights to software and databases | 20 | 45 000 | Purchase of software to automate budget accounting and reporting |
| Expenses for creating software and databases, as well as acquiring exclusive rights to them | 30 | - | - |
| Expenses for other activities in the field of information technology | 40 | 15 000 | A contract for maintenance of the software was concluded for a year |
| Total | 50 | 210 000 |
In order to fill out this form, it is necessary to keep analytical records for each purchased object in the context of the types of costs specified in form 0503177.
Features of drawing up an Explanatory Note by bodies organizing the execution of budgets and bodies providing cash services for budget execution
The presentation of an annual report on the execution of the budget at the appropriate level by the bodies organizing the execution of budgets and the bodies providing cash services for the execution of budgets must be accompanied by the submission of an Explanatory Note, which must contain the results of an analysis of the execution of the relevant budget.
If the table data that is filled out by all budget recipient institutions is needed by higher-level organizations for control and effective operational management, then when drawing up an Explanatory Note to the consolidated Budget Execution Report, this data is not needed. The Explanatory Note reflects only those data that characterize the execution of the budget in terms of income, expenses and sources of financing the budget deficit.
After drawing up a report on budget execution, it is necessary to analyze the reporting indicators, and the Explanatory Note should:
When analyzing reporting indicators, you should use the methods of structural, dynamic and factor analysis.
When comparing the structure of revenues, expenses and sources of financing budget deficits in 2005 with similar indicators in 2004, problems may arise, since on January 1, 2005, by order of the Ministry of Finance of Russia dated December 10, 2004 No. 114n, a new budget classification was introduced. Therefore, before comparing the indicators of these two reporting periods, they should be brought into a form convenient for comparison.
The Explanatory Note also states:
- provide information on activities carried out during the reporting period and aimed at improving the skills and training of accountants and helping them work in new conditions. Such events can be seminars, workshops conducted either on their own or with the involvement of specialists, the creation of a methodological council, etc.;
- describe the problems encountered in executing the budget in this reporting period;
- provide information on control activities carried out to inspect budgetary institutions.
Explanatory note to the balance sheet
Explanatory note is an integral part of the financial statements in paragraph 5 PBU 4/99 « Organizational financial statements ».
It reveals information related to accounting policy organizations.
Explanations provide reporting users with the information
which are necessary for users to evaluate the performance of the organization.
Right not to provide explanatory note included financial statements given to small businesses that are not required to conduct an audit of the accuracy of their financial statements.
An explanatory note can be drawn upin tabular and (or) text form.
EXPLANATORY NOTE
To the annual balance sheet for 201__
Limited Liability Company "Beryozovaya Roshcha"
1. Basic information about the organization
Date of state registration: “____” ____________20____
OGRN: ________________
Taxpayer Identification Number: ________________
Checkpoint: ________________
Registered with the Federal Tax Service of Russia No.___ for the city ___________ "___"__________ 20__.
certificate No.______________
The Company’s financial statements are formed based on the accounting and reporting rules in force in the Russian Federation and the Federal Law No. 402 -FZ"About accounting".
There were no significant deviations from the accounting rules in 201__.
The number of employees at the end of the reporting period was XXX people.
The main activity of the Company: _________________________________
Composition of members of the organization's executive and control bodies:
___________________________________________________________________ (FULL NAME.)
The activities were carried out by the Company throughout the entire period of 201__ and were aimed at generating income in the reporting and subsequent periods.
In ______ year there was an increase (decrease) in the Authorized Capital due to ___________________
for the amount of __________ rub.
The Company forms in accounting and discloses in the financial statements information on calculations for corporate income tax in accordance with the requirements of PBU 18/02 “Accounting for calculations for corporate income tax”.
Profit for income tax purposes in accordance with tax register data and tax return data amounted to XXX XXX rub.
The income tax rate in 2014 was 20%.
The amount of accrued income tax according to the tax return for 201___ was XXX XXX rub.
The amount of accounting profit according to the accounting registers was XXXXXXX rub.
The amount of the conditional expense reflected in the accounting records in the debit of account 99.02.1 “Conditional income tax expense” amounted to XXXXXXX rub.
The amount of deferred tax assets (DTA) at the beginning of 201___ was XXXXXXX rub.
During 201____ there was an increase in IT by the amount X XXX rub. due to the occurrence of a temporary difference in terms of depreciation of fixed assets in the amount XXXXX rub.
The amount of permanent tax assets (PTA) in 201___ XXXXX rub.
PNA arose due to ______________________________________________________________
The amount of permanent tax liabilities (PNO) amounted to XXXXX rubles in 201___. PNO arose due to constant differences in the amount XXXXX rub.
The current corporate income tax, calculated in accordance with the provisions of PBU 18/02, is XXX XXX rub. and corresponds to the tax return data for 201____.
8. Financial result of economic activities
The financial result obtained in 201___ amounted to XXX XXX rub.
The financial results of the enterprise's activities in 201____ were affected by expenses incurred and written off related to _________________________.
9. Information about the organization’s accounting policies
The accounting policy has been drawn up in accordance with the provisions of Federal Law No. 402 - Federal Law “On Accounting”, requirements PBU 1/2008“Accounting policies of the organization” and other current provisions, guidelines, instructions.
