About the procedure for opening treasury accounts
What will be changed in the rules
The procedure for opening an account with the UFK (Federal Treasury) is regulated by Order No. 21n of 10/17/2016. From 2021, the standard will come into force in an updated version. The algorithm itself will not change much. Customers and suppliers - participants and non-participants of the budget process will remain clients of the territorial branch of the FC. To issue payment details, they will have to contact the TOFC, prepare an application and wait for the results of checking all supporting documents.
The name of the main instrument of mutual settlements will change: instead of personal accounts, FC specialists open treasury accounts. Through them, treasury support of state contracts and budget agreements and subsequent control over budget execution is carried out (Articles 220.1, 242 of the RF BC).
And the key change is that paper documents will no longer be accepted. Submission of registration documentation is carried out through the GIS Electronic budget and EIS. This means that before opening accounting programs, customers are required to conclude an agreement with TOFK on electronic document management, which will be attached to the case of the organization. The updated order 21n spells out how to open an account with the Treasury for a legal entity for settlements under the state defense order:
- Fill out the registration application and signature sample card.
- Send documents to TOFK.
- Wait for the results of the verification and receive new payment details.
Why open a treasury account
The letter of the Ministry of Economic Development of Russia No. D28i-2613 dated September 11, 2015 states that the customer needs to open an account with the Treasury for a government contract in 2020 to ensure the fulfillment of obligations under an agreement concluded in accordance with the provisions of the Federal Law on contract system No. 44. If a legal entity acting as a customer receives subsidies from the budget, that is, it is a recipient of budgetary funds, then it must open an account with the territorial body of the Federal Treasury - TOFK.
Conducting operations through TOFC - treasury support of government contracts - is necessary to strengthen control over the execution and targeted use of budget funds.
The Treasury oversees:
- state contracts for the supply of goods, works, services in the amount of 100 million rubles, if the terms of these contracts provide for advance payment;
- contribution agreements for authorized capital, property of legal entities, if they are sources of its financing;
- agreements on the allocation of subsidies and budget investments to legal entities;
- Regulations that establish the procedure for granting subsidies to PBS, with the exception of those documents that provide for the conclusion of an agreement on the provision of subsidies;
- contractual relations established in the process of execution of government contracts and agreements of organizations.
Participants in the budget process are state, budgetary and autonomous institutions. An account with the Treasury is necessary for financial transactions in order to fulfill the estimate or plan for financial and economic activities and mutual settlements with counterparties.
How to open a personal account by order 21n
The procedure for opening and maintaining drugs in the Pacific Fleet is regulated by Order No. 21n dated 10/17/2016. To open a personal account with the Treasury, a legal entity must follow these instructions:
- Collect a certain package of documents (both for state employees and other legal entities). See the list of required documentation on the official website of the FC.
- Prepare an application in the form 05311752 (submitted in paper format in one copy).
- Fill in and notarize the signature sample card in the form 05311753 (submitted in paper format in one copy).
- Make a notarized copy of the contract, on the basis of which it became necessary to open such a drug.
- Prepare a certified copy of the certificate of entering the enterprise into the Unified State Register of Legal Entities.
- Prepare a certified copy of the charter of the organization. For a budgetary institution, you will need a “Regulation on accounting” (or a charter) certified by a notary or the GRBS.
- Request a certificate from the IFTS that the organization is a taxpayer and attach a copy of the tax registration certificate.
- Issue a certificate to the FSS stating that the institution is a payer of social insurance contributions.
- Collect Required documents and provide a complete package to TOFK. The Federal Treasury reviews the submitted securities and notifies the legal entity of the decision within five working days.
If the submitted documents do not pass the verification of the Treasury specialists, the applicant will receive back a package and a protocol with detailed description reasons for the return. In the absence of significant errors, the Treasury will open the LAN the next day after the end of the verification. report to tax service no need - the Treasury specialists will do it for you.
What is the procedure for opening an account by order 1n
From 01/09/2020, order No. 1n began to operate. This standard clarifies the rules for registering payment details in the FC for legal entities and individual entrepreneurs in treasury support of contracts ( we are talking on earmarked funds from the 2020 budget).
In fact, NUBP organizations (non-participants in the budget process) have the right to be guided by the rules enshrined in both order 21n and order 1n. Moreover, if legal entities peasant farms or individual entrepreneurs have previously opened drugs in the order of 21n, they are required to carry out further actions with budgetary payment details only in accordance with the provisions of this act.
Rules 1n do not differ significantly from the current standards. The main innovation is that all documents necessary for reserving, opening and closing drugs are formed through the GIIS Electronic Budget and the Unified Information System (if support is carried out on the basis of a state contract). Treasurers open personal details with code 71 for NUBP legal entities. Here's how to open a treasury account legal entity according to the new order No. 1n:
- We are preparing a base document: an agreement on receiving targeted funds, normative act on granting a subsidy, state contract. FC specialists will need any official register confirming the legal entity's eligibility for treasury support.
- We fill out an application for reservation or opening of drugs (form according to KFD 0531368). In addition to the application, treasurers will need a signature sample card, a supporting document or an extract from it, and other documentation as required.
- We ask the customer to reserve drugs and draw up a list of legal entities for reserving personal accounts in TOFK (form according to KVD 0531369).
- We submit documents to the territorial office of the FC and wait for the results of the check. Specialists study the documents and make a decision within one working day. If the package of registration documentation is formed and sent through the state Information Systems, the check is performed automatically.
- After successful verification, we receive the details and start using the open account.
If errors are found in the registration forms, the FC specialists return them within two working days. Successfully registered payment details will become valid on the next business day after verification is completed.
The procedure for legal entities to open personal accounts and make payments with funds received on the basis of contracts (agreements, etc.) subject to treasury support.Where to begin:
Open a personal account with the code "41" in the Office of the Federal Treasury for the Udmurt Republic to account for the funds of a non-participant in the budget process.
What does that require:
Application for opening personal account(CFD form code 0531752)
Signature sample card for personal accounts (KFD form code 0531753)
A copy of the agreement (agreement, government contract) and a copy of the Supplementary Agreement to the agreement (agreement, government contract) (if necessary), certified in the prescribed manner;
Who to contact:
Federal Registry Department:
Medvedeva Elena Ivanovna - tel. 48-09-56
Zykova Tatyana Viktorovna - tel. 48-09-19
Grinevich Natalya Alexandrovna - tel. 48-09-79
ovfr@
ufk13.
roskazna.
en
The term for opening a personal account is 5 days;
A personal account with the code "41" is opened in the context of each concluded contract (agreement, etc.), so one organization can have an unlimited number of personal accounts;
All personal accounts with the code "41" are opened by the Office of the Federal Treasury for the Udmurt Republic on a single treasury account, and have same bank details:
BIC: 049401001
short/count not filled
r / sch. 40501810000001000001
A notice of opening a personal account with details (similar to a bank notice) can be obtained from the Department of Federal Registries 305 office.
On the next day after opening a personal account, a “zero” statement is generated for the organization, where the number of the personal account and the date of its opening are indicated. If the organization is connected to the SUFD PPO, the statement is sent via SUFD (in SUFD it can be seen - Documents / Operational Reporting / Reports / Reports), if not connected, then a hard copy of the statement should be obtained from the service department of law enforcement agencies room 512. An extract on paper can be obtained without a power of attorney by persons included in the signature sample card to this personal account.
Connect to the electronic document management system with the Office of the Federal Treasury for the Udmurt Republic: install the software "SUFD", receive an electronic signature.
What does that require:
Sign an agreement on electronic document management (the form of the agreement is provided at the time of opening a personal account by employees of the department for maintaining federal registers, the form of the agreement is also posted on the UFK website for the Udmurt Republic ( udmurtia. roskazna. en) In chapter in the news for 2017);
Sign an agreement on accession to the Regulations of the Certification Authority (Accession Agreement) (the form of the agreement is posted on the UFK website for the Udmurt Republic in the section "GIS - Certification Center - Regulatory Documents" in the news for 2017);
Appoint responsible persons for electronic document management ( approximate form order on the UFK website for the Udmurt Republic in the section "GIS - Certification Center - Regulatory Documents" in the news for 2014);
get the software to work with electronic signature(hereinafter referred to as ES) (PPO "ARM Generation", PPO "CryptoProCSP"), install it on the organization's PC, generate ES keys and requests for certificates of ES verification keys, obtain certificates of ES verification keys in UFK in the Udmurt Republic;
obtain software that provides information protection during electronic interaction (Kontinent-AP software), install it on the organization's PC, generate an authentication key and a request for an authentication key certificate, obtain an authentication key certificate from the UFK in the Udmurt Republic;
get details (logins, passwords) for access to the PPO "SUFD";
Download from the website of the Office of the Federal Treasury for the Udmurt Republic and install the SUFD software designed to work with payment orders in accordance with clause 6 of the Procedure for connecting to SUFD-online (GIS Section / Subsection SUFD - Online / Connection Procedure). Training videos on working with the software "SUFD-Portal" are located in the GIS section / Subsection SUFD-Online / 2013
Who to contact:
Concerning the conclusion of contracts
Administrative department (room 309).
For questions about obtaining software for working with an electronic signature and obtaining certificates of ES verification keys
Department of secrecy and security of information (room 312):
Bazhenova Elena Loginovna - tel. 48-09-34
Khazieva Albina Ozatovna - tel, 48-08-46
For questions about gettingSoftware "Continent-AP"
Department of secrecy and security of information (room 509):
Nizamutdinov Airat Maskhatovich - tel. 48-09-30
For questions about access toPPO "SUFD"
Department of Privacy and Information Security (room 510)
Working with PPO "SUFD"
Department of Information Systems:
Glukhov Petr Vasilyevich - tel. 48-08-44
Shaydurov Sergey Vladimirovich - tel. 48-08-48
Trofimov Denis Vasilievich - tel. 48-08-84
Urazaeva Anna Danilovna - tel. 48-09-16
In the event of a failure in the operation of the software "SUFD"
UVK Technical Support Service
Tel. 48-09-99
Address Email: support@ ufk13. roskazna. en
Rules for contacting the technical support service on the UFK website for the Udmurt Republic in the GIS / SUFD-Online / User technical support section)
What you need to pay attention to:
All mentioned programs, as well as certificates of electronic signature and authentication keys are issued to the client for free ;
The deadline for issuing certificates and keys for verifying an electronic signature is 5 days from the date of receipt of a complete set of documents;
A set of documents required for obtaining software to work with an electronic signature, posted on the UFK website for the Udmurt Republic in the section "GIS - Certification Center - Regulatory Documents";
An organization connects to the electronic exchange, the connection procedure is carried out once, later, when opening personal accounts, they are automatically added to the organization's SUFD PPO.
Provide Information on the directions of spending and start spending funds received on the personal account with the code "41".
What does that require:
Prepare Information on the directions of spending in accordance with Appendix 1 to the order of the Ministry of Finance of Russia dated December 28, 2016 No. 244n, approve them with the customer and submit them to the Federal Treasury Department for the Udmurt Republic through the PPO "SUFD" (Documents / Registration and reporting of the budget / Information on operations with target subsidies).
(A sample filling is posted on the website of the Office of the Federal Treasury for the Udmurt Republic- );
For contracts (agreements) concluded after March 7, 2017, under the State Defense Order, no information is provided.
In PPO "SUFD" - Documents / Registration and accounting of obligations / Applications for payment / Payment order - create payment order to debit funds from a personal account with the code "41", attach to it scanned copies of supporting documents (an agreement with the organization recipient of funds on a payment order and a document confirming the fulfillment of obligations under the agreement), in terms of the amount of payment (certificate of work performed, services or invoice - invoice for payment for works, services, waybill or invoice for delivery of goods), sign with an electronic signature and send to the Federal Treasury for the Udmurt Republic
(A sample filling is posted on the website of the Office of the Federal Treasury for the Udmurt RepublicSection Documents/Subsection Treasury support ).
Under contracts (agreements) concluded within the framework of the State Defense Order, a calculation of the contract price is provided, which includes the costs of the legal entity for the execution of this contract. It can be part of utility and rent payments, wage and taxes, overheads, profits, etc.
In all concluded contracts (agreements) within the framework of the State Defense Order and supporting documents a contract ID is required.
Who to contact:
Law enforcement department:
Grigoryeva Larisa Viktorovna - tel. 48-08-17
Galichanina Tatyana Yurievna - tel. 48-08-91
Reshetnikova Irina Viktorovna – tel. 48-09-18
Volodskikh Maya Vasilievna - tel. 48-09-82
Department email address:oosv@ ufk13. roskazna. en
What you need to pay attention to:
Information about spending directions is provided for each personal account;
A prerequisite for spending funds is the availability of funds on the personal account and registered Information on the direction of spending;
A payment order accepted by the Office of the Federal Treasury for the Udmurt Republic before the end of the business day - before 12 noon of the current day, on Friday and holidays - before 11 am - (the time of receipt is reflected in the PPO "SUFD") and successfully passed control, is executed the next day taken after the day - every other day.
A personal account statement and payment orders with a mark of execution are provided on the next day after the transaction
Organizations located outside the city of Izhevsk are served in the territorial department of the UFK for the Udmurt Republic at the location, and for all issues of this Procedure, they need to contact the territorial department.
Additionally, we suggest that you familiarize yourself with the subsection "Frequently asked questions on treasury support", posted on the website of the Federal Treasury Department for the Udmurt Republic in the section Documents / Treasury support
"Advisor to an accountant in healthcare", 2006, N 3
Budget Code Russian Federation(Article 215) in the Russian Federation, treasury execution of budgets is established. The executive authorities are entrusted with the organization of the execution and execution of budgets, the management of budget accounts and budgetary funds. These bodies are cashiers of all managers and recipients of budgetary funds and make payments at the expense of budgetary funds on behalf of and on behalf of budgetary institutions.
Treasury execution is such a budget execution in which all participants in the budget process open their accounts on a single account of the body that organizes the execution of the corresponding budget. Accounts opened budget institutions are called personal accounts.
Currently, there are various types of personal accounts. The instructions of the Ministry of Finance of the Russian Federation, in accordance with which these accounts are opened and maintained, are also different.
In this article, we will try to summarize information about all possible types of personal treasury accounts, which, in our opinion, will useful workers financial services.
Personal account structure
Before proceeding to consider various kinds personal accounts, we recall that the number of any personal account of a budgetary institution consists of 11 digits.
discharges |
where the 1st and 2nd digits are the code of the personal account;
from the 3rd to the 10th category - registration number client, of which:
from the 3rd to the 5th category - the code of the head of the main manager of funds in charge of the manager, recipient, other recipient of funds, in accordance with the budget classification of the Russian Federation;
from the 6th to the 10th category - code of the manager or recipient of funds, other recipient of funds in the Register of recipients of federal budget funds<*>;
11th category - reserve category.
<*>See articles Korol E.A. "Register of budget recipients: what you need to know?" // "Advisor accountant social sphere". 2005. N 5. S. 8 - 14 // and " New order maintaining the register of budget recipients" // "Advisor of the Social Sphere Accountant". 2005. N 10. P. 12 - 22.In accordance with the current Instructions of the Ministry of Finance of the Russian Federation, the bodies of the Federal Treasury open the following types personal treasury accounts with the codes below.
Type of personal account | facial | Body balance sheet federal treasury, to which is open personal account |
Master's personal account manager (manager) of funds | 40105 "Means federal budget" |
|
personal account recipient of funds | 40105 "Means federal budget" |
|
Personal account for accounting operations with funds at temporary disposal | 40302 "Funds received at temporary disposal budget institutions" |
|
Personal account for accounting transactions with funds received from entrepreneurial and other bringing activity income | 40503 "Accounts of enterprises, located in the federal property. Non-profit organizations" |
|
| Separate personal account to record transactions with funds received from entrepreneurial and other income generating activities (to account funds for operational-search activity) | 40503 "Accounts of enterprises, located in the federal property. Non-profit organizations" |
|
Personal account of another recipient of funds | 40105 "Federal funds |
|
Personal account for additional through rental payments | 40105 "Federal funds |
Let us dwell in more detail on some types of personal accounts.
Personal account of the funds manager
The main manager of funds is the body state power the Russian Federation or another direct recipient of federal budget funds determined by the federal law on the federal budget for the next financial year and having the right to distribute appropriations, limits of budget obligations and amounts of expenditure financing in the areas established by this federal law, according to the administrators and recipients of federal budget funds located in his charge.
A fund manager is a public authority of the Russian Federation or an organization that is under the jurisdiction of the chief fund manager, which receives appropriations, limits on budget obligations and the amount of financing of expenses from the main (superior) manager of federal budget funds for their distribution among lower managers and recipients of federal budget funds, under his control.
The personal account of the manager of funds is designed to record operations for the execution of federal budget expenditures, namely, the limits of budget obligations and funding volumes brought to the main manager (manager) of funds, and to distribute them among the managers and recipients of funds under his jurisdiction.
The basis for opening a personal account of a fund manager for a manager of funds is the entitlement constituent document submitted by him to the Federal Treasury body or a written permission from a higher manager of funds, in accordance with which this manager of funds is given the authority to distribute the limits of budget obligations and the amount of financing among the managers and recipients of funds located in his charge. In other words, if the founding document does not contain a provision that this organization is the manager of funds, a letter from a higher organization is required.
To open a personal account of a fund manager with the Federal Treasury, the fund manager submits the following documents:
Document | Document requirement |
|
Statement for the opening personal account | to Instruction N 142n |
|
A copy of the constituent document | ||
Sample card signatures | to Instruction N 142n. organization or notary public |
|
List of other recipients of funds located in managed by the manager | to Instruction N 142n. It is certified by the signatures of the head and chief accountant manager funds (of another official, authorized by the manager) |
Recipient's personal account
The procedure for opening and maintaining this type of personal account by the Federal Treasury bodies is contained in the Instruction of the Ministry of Finance of Russia dated January 31, 2002 N 142n.
The recipient of funds is understood to be a state authority of the Russian Federation or an organization under the jurisdiction of the main manager or manager of funds that has the right to receive budgetary appropriations and accept monetary obligations paid from the federal budget.
To open a personal account of the recipient of funds by the recipient of funds (except for separate subdivision) the following documents are submitted to the Federal Treasury:
Document | Document requirement |
|
Application for opening personal account | In the form specified in Appendix No. 1 to Instruction N 142n |
|
A copy of the constituent document | Certified by the founder or notary |
|
Copy of document about state registration | Certified by the founder or notary or the body that carried out state registration |
|
Sample card signatures | In the form specified in Appendix No. 2 to Instruction N 142n. It is certified by the signature of the head (his deputy) of the parent organization and an imprint of the official seal of the superior organization or notary public |
|
Copy of certificate tax authority registration | Notarized or issued its tax authority |
The personal account of the recipient of funds is designed to account for operations to reflect the adjusted limits of budget obligations, the amount of financing, accepted monetary obligations, cash expenses of the recipient of funds in the process of fulfilling federal budget expenditures.
The limits of budgetary obligations and the amount of financing are reflected in the personal account of the recipient of funds on the basis of the expenditure schedules received by the recipient of the funds, prepared by the superior manager of the funds.
The procedure for making cash expenditures at the expense of the federal budget consists in the transfer by the Federal Treasury to the bank institution in which the Federal Treasury has an account for accounting operations with federal budget funds (hereinafter referred to as the account of the Federal Treasury), settlement and cash documents issued by the Federal Treasury of the Treasury on the basis of payment documents duly submitted by the recipients of funds, and the bank institution writes off the amounts of payments from the account of the Federal Treasury body with the reflection of operations on the personal account of the corresponding recipient of funds in accordance with the indicators of the budget classification of the Russian Federation.
At the same time, Instruction N 142n provides that the recipient of budgetary funds can clarify Accounts on transactions made on his personal account of the recipient of funds. But perhaps this is only within the financial year.
Corrective entries in the budget accounting registers are made by the Federal Treasury and the recipient of funds in the manner prescribed by clause 4 of the Budget Accounting Instruction, approved by Order of the Ministry of Finance of Russia dated August 26, 2004 N 70n.
As explained in the Letter of the Treasury of Russia dated October 21, 2005 N 42-7.1-01 / 5.1-289, making changes to the accounts in terms of changing the codes of the budget classification of the Russian Federation for cash expenditures made is possible only in the following cases:
- in accordance with the instructions of the Ministry of Finance of Russia when making changes to the established procedure for attributing federal budget expenditures to the relevant articles and sub-articles of the economic classification of expenditures of budgets of the Russian Federation;
- if the recipient of funds erroneously indicated in the payment document the code of the budget classification of the Russian Federation, on the basis of which the Federal Treasury body reflected the cash expense on the personal account of the recipient of funds.
Personal account for accounting transactions with funds in temporary disposal
The procedure for opening and maintaining the Federal Treasury of this type of personal account was approved by Order of the Treasury of Russia dated 07.09.2005 N 17n.
A personal account for recording transactions with funds in temporary disposal is opened for the client in the Federal Treasury at the place where he opened the personal account of the recipient of federal budget funds. If at the time of opening a personal account for accounting for transactions with funds in temporary disposal, a personal account for accounting for transactions with federal budget funds has not been opened for the client, the Federal Treasury body first opens a personal account for the client in accordance with the established procedure to record transactions with federal budget funds.
To open a personal account to record transactions with funds in temporary disposal, the client submits the following documents to the Federal Treasury:
Document | Document requirement |
|
Application for opening personal account | In the form specified in Appendix No. 1 to Instruction N 142n |
|
Sample card signatures | In the form specified in Appendix No. 2 to Instruction N 142n. It is certified by the signature of the head (his deputy) of the parent organization and an imprint of the official seal of the superior organization or notary public |
|
A copy of the constituent document | Certified by the founder or notary (if there is a legal case client - does not appear) |
|
Copies of legislative and other regulatory legal acts Russian Federation, which are the basis to implement transactions with means, incoming into temporary client order |
On a personal account for accounting for transactions with funds in temporary disposal, the following shall be reflected:
- the balance of funds received in temporary disposal at the beginning of the current financial year;
- the amount of funds received in temporary disposal during the current financial year;
- the amount of funds transferred in the current year received in temporary disposal;
- the balance of funds received in temporary disposal at the reporting date.
Order No. 17n stipulates that only one personal account can be opened for each client to account for transactions with funds in temporary disposal.
Previously, these accounts were credited cash in rubles, confiscated during the inquiry, preliminary investigation and not being material evidence, when seizing the property of the accused (suspect), which may be levied in order to compensate for the damage caused material damage or execution of a sentence in terms of confiscation of property, and bail amounts paid by the accused (suspects) with the sanction of the prosecutor. In most cases, a personal account of this type is opened by departments of the internal affairs bodies and the bailiff service.
At present, the opening of these personal accounts for units of the bailiff service is difficult because they are not recipients of budgetary funds and, accordingly, are not included in the Register of budget recipients. Therefore, the Treasury of Russia, in Letter No. 42-5.2-10/441 dated December 23, 2005, suggested that the Federal Bailiff Service work with the Ministry of Finance of the Russian Federation on the possible inclusion in the consolidated register of the main administrators, administrators and recipients of federal budget funds of divisions of territorial bodies Federal Service bailiffs or change their organizational and legal status to the status of a legal entity.
Also, on the personal account of this type, the funds sent as security for the application for participation in the tender are subject to accounting, in accordance with paragraph 4 of Art. 20 of the Federal Law of July 21, 2005 N 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs."
At the same time, the legislative act of the Russian Federation, which is the basis for opening the specified personal account, is the federal law dated 21.07.2005 N 94-FZ.
This provision was clarified by the Treasury of Russia in Letter No. 42-7.1-15/5.2-51 dated 06.02.2006 "On the opening of personal accounts for federal institutions to account for funds received for temporary disposal federal agencies in accordance with the legislation of the Russian Federation".
Personal account for recording transactions with funds received from entrepreneurial and other income-generating activities
Funds received from entrepreneurial and other income-generating activities are funds received by budgetary institutions from non-budgetary sources, the formation and spending of which is established by legislative acts, decisions of the President of the Russian Federation and the Government of the Russian Federation.
A personal account for accounting for funds received from entrepreneurial and other income-generating activities is opened in accordance with the requirements specified in the Order of the Ministry of Finance of Russia dated June 21, 2001 N 46n "On the procedure for opening and maintaining personal accounts by the territorial bodies of the Federal Treasury to record transactions with funds, received from entrepreneurial and other income-generating activities, recipients of federal budget funds financed on the basis of income and expenditure estimates.
Personal accounts for recording extra-budgetary funds are opened for clients in the bodies of the Federal Treasury at the place where they open personal accounts of recipients of funds to record transactions with federal budget funds. If at the time of opening a personal account for recording extra-budgetary funds, a client does not have a personal account opened to record transactions with federal budget funds, the Federal Treasury opens a personal account for the client in accordance with the established procedure to record transactions with federal budget funds.
To formalize the opening of a personal account for accounting for extra-budgetary funds, the client submits the following documents to the Federal Treasury:
Document | Document requirement |
|
Application for opening personal account | In the form specified in the Appendix N 1 to Instruction N 142n. In the "Account Type" field indicates "According to the funds, received from entrepreneurial and other income generating activities" |
|
The original permission to opening a personal account accounting for funds received from entrepreneurial and other income generating activities, in territorial body Federal Treasury | ||
Signature sample card | In the form specified in the Appendix N 2 to Instruction N 142n. Certified by the manager's signature (his deputy) superior organization and stamp the seal of the parent organization or notary public |
On the personal account for accounting of extra-budgetary funds are subject to reflection:
- the volume of receipts of extrabudgetary funds and directions for the use of these funds in accordance with the approved estimate of income and expenses on extrabudgetary funds on an accrual basis from the beginning of the financial year;
- the balance of extrabudgetary funds at the beginning of the current financial year;
- amounts of extra-budgetary funds received during the current financial year in accordance with the classification of budget revenues of the Russian Federation, including amounts of funds without the right to spend;
- cash expenses incurred at the expense of extra-budgetary funds during the current financial year in accordance with the economic classification of expenses of the budgets of the Russian Federation;
- restoration of cash expenditures made at the expense of extra-budgetary funds in accordance with the economic classification of expenditures of the budgets of the Russian Federation;
- other payments - payments in payment of taxes and fees to the budgets of various levels in accordance with the classification of incomes of the budgets of the Russian Federation and other transfers provided for by the permit and not related to expenses;
- balance of extrabudgetary funds at the reporting date.
Personal account for additional budget financing through rental payments
The federal law on the federal budget for the current financial year establishes that income from the lease of property that is federally owned and transferred for operational management to scientific institutions, scientific service institutions of the Russian Academy of Sciences and industry academies of sciences that have state status, educational institutions, healthcare institutions, government agencies federal postal service federal agency communications, state institutions of culture and art, state archival institutions that have state status and are financed on the basis of estimates of income and expenses, are fully accounted for in the income of the federal budget and are reflected in the estimates of income and expenses of these institutions.
The funds received are reflected in the personal accounts of these budgetary institutions opened with the Federal Treasury, and are directed to their maintenance as an additional source of budget financing for the maintenance and development of their material and technical base in excess of the amounts established by Art. 33 of this Federal Law.
Order of the Ministry of Finance of Russia dated June 30, 2004 N 57n approved the Regulation on the procedure for carrying out operations for the use of funds received by the federal budget from the lease of property owned by the federal government and transferred to the operational management of budgetary institutions entitled to additional budget financing.
The basis for opening a personal account for additional budget financing from lease payments are copies of federal property lease agreements concluded by the lessor with tenants in accordance with the legislation of the Russian Federation submitted to the Federal Treasury bodies.
E.A.Korol
State Councilor
civil service
Russian Federation 2nd class
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