How to conduct accounting on off-balance sheet accounts in a budgetary institution. Off-balance sheet accounts of budgetary institutions Name of off-balance sheet account 21 in budgetary institutions

Off-balance sheet accounts are those accounting accounts that are designed to account for those inventory items that do not belong to the organization. In this article, we will analyze the features of off-balance sheet accounting in budgetary institutions.

What is what

Don't know what an off-balance sheet account is in accounting? In the working charts of accounts, used in accounting both in budgetary and in commercial and non-profit organizations, main (balance) and off-balance accounts are distinguished. On the main accounts, accountants should conduct transactions related to the movement of cash and other material resources, receipts and disposals, profits and settlements with counterparties, information on various goods and works, as well as advertising and other services are taken into account. Off-balance sheet accounts are used to record inventory items that are temporarily at the disposal of the organization and do not belong to it on the basis of property rights. Off-balance sheet accounts are also needed to reflect transactions on those obligations that are awaiting fulfillment, and the movement of values ​​that are not intended for accounting in main accounting accounts.

Such accounts are auxiliary accounts. The balances on them are not included in the balance sheet and are illustrated behind the results of the main balance sheet, that is, behind the balance sheet. They do not affect the financial result and are not reflected in the periodic and final reports of the organization.

Accounts off the balance sheet are opened by enterprises for such cases:

1. Accounting for property that either does not belong to him, or is written off as expenses.
2. Collection of information that must be specified in the subject of the explanatory note to the balance sheet and final reporting.

Off-balance sheet accounts in budgetary institutions of 2020 are regulated by the approved Order of the Ministry of Finance of the Russian Federation No. 157n dated 01.12.2010 (Instruction No. 157n). The procedure is fixed by the Order of the Ministry of Finance of the Russian Federation No. 94n dated October 31, 2000. They are also regulated by 402-ФЗ "On accounting" dated 06.12.2011 and the Civil Code of the Russian Federation. With these regulatory legal acts at hand, it is much easier and more understandable to keep accounting records for off-balance sheet accounts.

Features for budget institutions

The use of an off-balance sheet in the accounting of a budgetary institution is regulated by Instruction 157n (section 7). This section provides a list of values ​​that should not be included in balance sheet accounts. According to the current legislation, institutions have the right to amend this list and, if necessary, include other inventory items in it.

In accordance with clause 373 of Instruction 157n as amended on 03/31/2018, accounting is kept on off-balance sheet accounts of budgetary institutions:

• values ​​that are in the organization without the right of operational management (rent, free use, etc.);
• valuables that are accounted for off balance sheet accounts (fixed assets in the amount of up to 10,000 rubles, strict reporting forms, prizes, vouchers, etc.);
• obligations pending.

Do you know how many off balance sheet accounts have been in existence since 2015? Now, 31 accounts are used in budget accounting!

You can get acquainted with all the accounts that are used in accounting in a budgetary institution in the table.

	Name
	"Property received for use"
	"Material values ​​accepted for storage"
	"Forms of strict reporting"
	"Debt of insolvent debtors"
	"Material assets paid for by centralized supply"
	"Debt of pupils and students for unreturned material values"
	"Awards, prizes, cups and valuable gifts, souvenirs"
	"Vouchers unpaid"
	"Spare parts for vehicles"
	"Enforcement of obligations"
	"State municipal guarantees"
	"Special equipment for performing research and development under contracts with customers"
	"Experimental devices"
	"Settlement documents awaiting execution"
	"Settlement documents not paid on time due to lack of funds on the account of a state (municipal) institution"
	"Overpayment of pensions and benefits due to incorrect application of legislation on pensions and benefits, counting errors"
	"Cash receipts"
	"Cash outflows"
	"Undetermined budget receipts of previous years"
	"Debt unclaimed by creditors"
	"OS worth up to 10,000 rubles inclusive in operation"
	"Material values ​​obtained from centralized supply"
	"Periodicals for use"
	"Property transferred to trust management»
	"Property transferred for paid use (lease)"
	"Property transferred for free use"
	"Material values ​​issued for personal use to employees (employees)"
	"Settlements for the fulfillment of monetary obligations through third parties"
	"Shares at par"
	"Assets in management companies"
	"Budget investments made by organizations"

Here are the ones that are most often used in work:

1. Property accounting is carried out using 01, 02, 05, 06, 07, 09, 12, 13, 21, 22, 24, 25, 26, 27 off-balance accounts.
2. Forms of strict reporting, prizes, vouchers and periodicals are reflected on accounts 03, 08, 23.
3. Accounting for cash and settlement documents is carried out on accounts 14-19, 30.
4. Accounts receivable and payable are posted to 04 and 20 off-balance sheet, respectively, guarantees are posted to 10 and 11.
5. Financial investments are recorded on 31, 40, 42 off-balance sheet accounts.

The procedure for maintaining off-balance sheet accounting

Maintenance of off-balance sheet records ensures control over the use and safety of valuables temporarily at the institution, as well as the timely and correct execution of the relevant accounting documentation and the organization of proper accounting for the balance sheet.

Balance accounting is carried out in a simple form, avoiding spam, that is, amounts on transactions with assets taken off the balance sheet are reflected either as a debit or as a credit. Correspondence (double entry) on them is not kept.

Postings are made up according to the following rule: the required amount is recorded either in Dt, or in Kt. One and the same operation should not be carried out on the debit of one account and on the credit of another. On the Dt of the off-balance sheet, accounting records are formed on the receipt of property and the issuance of collateral, on CT - the disposal of values ​​and the completion of collateral.

The balance at the beginning of the period (month) indicates the presence of one or another type of valuables that are accounted for on a particular account. The balance at the end of the month with the ZS is always in debit.

The debit balance at the end of the period determines the balance of funds formed at the reporting date.

How to write off materials from an off-balance sheet account

For non-profit organizations, typical postings will be as follows:

• Дт 002 - acceptance of materials for safekeeping;
• CT 002 - writing off previously accepted materials.

For a budgetary organization, fixed assets worth up to 10,000 rubles. reflected on off-balance sheet accounts 21 (clause 373 of Instruction No. 157n as amended on 31.03.2018).

The accounting entry for the write-off of the object will be as follows: CT 21 - the object of fixed assets is written off from the balance sheet.

Ask questions, and we will supplement the article with answers and explanations!

The rules for keeping records on off-balance sheet accounts are regulated by Sec. VII Instruction No. 157n. On the basis of clauses 332 - 384 of the instructions, the article considers the procedure for reflecting material assets and settlements on off-balance sheet accounts.

Off-balance sheet accounting

The rules for keeping records on off-balance sheet accounts are regulated by Sec. VII Instruction No. 157n 1. On the basis of clauses 332 - 384 of the instructions, the article considers the procedure for reflecting material assets and settlements on off-balance sheet accounts.

General provisions for keeping records

On the off-balance sheet accounts of the institution are taken into account (clause 332 of Instruction No. 157n):

Valuables held by the institution, but not assigned to it on the basis of operational management (leased property, property received with the right of gratuitous (unlimited) use, received for storage and (or) processing, as well as for centralized procurement (centralized supply), etc. . P.);

Material assets, the accounting of which, according to instructions No. 157n, No. 183n 2, is provided outside the balance sheet accounts:

a) fixed assets worth up to 3,000 rubles. inclusively commissioned;

b) periodicals for use as part of the library fund, regardless of their cost;

c) forms of strict reporting;

d) property acquired for the purpose of awarding (donation);

e) carry-over awards, prizes, cups;

f) material assets paid for by centralized procurement (centralized supply);

g) special equipment for performing research work under state (municipal) agreements (contracts);

i) experimental devices, other values;

j) additional analytical data on other accounting objects and operations carried out with them, necessary to disclose information about the activities of the institution in the reports it generates;

Pending Settlements and Obligations.

Accounting on off-balance sheet accounts is carried out according to a simple system, that is, the receipt (increase) is reflected in the debit of the account, and the disposal (decrease) - in the credit of the account. Double entry regarding the use of off-balance sheet accounts is not applied (clause 332 of Instruction No. 157n).

To collect information in order to ensure management accounting, the institution has the right to enter additional off-balance sheet accounts.

All material values, as well as other assets and liabilities recorded on off-balance sheet accounts, are inventoried in the manner and within the time frame established for the objects recorded on the balance sheet. Methodological guidelines for the inventory of property and financial obligations were approved by Order of the Ministry of Finance of the Russian Federation of 13.06.1995 No. 49. Guided by this normative act, autonomous institutions carry out an inventory of property and settlements reflected in off-balance sheet accounts.

The movement on off-balance sheet accounts on which objects of material assets are accounted for is reflected in section. 3 tables "Information on the movement of non-financial assets of the institution" f. 0503768, in the Explanatory note f. 0503760. This section provides information regarding the value of property recorded on off-balance sheet accounts:

At the beginning and end of the year;

Received and retired in the reporting year.

Below we will consider the rules for accounting for material assets, settlements and obligations on separate off-balance sheet accounts.

Account 01 "Property received for use"

The object of movable and immovable property received by the institution for gratuitous use without securing the right to operational management, as well as for paid use, except for financial lease, if the property is on the lessee's balance sheet, is recorded on account 01. The rules for recording property on this account are spelled out in p. 332 of Instruction No. 157n.

Guided by the norms given in this paragraph, let us consider with an example how the property received for use is accounted for.

The cultural institution rented costumes for the organization of the festive event. Under a lease agreement, one party (the lessor) transfers five suits to the other party for paid use for a period of two months. The rent for them is 15,000 rubles. After the festive events, the costumes were returned to the landlord.

In accounting, operations to receive property and return it to the lessor are reflected as follows:

Internal movements of material assets in the institution are reflected on the off-balance sheet account on the basis of original source documents by changing the materially responsible person and (or) the place of storage. Such a justifying document can be the Requirement-waybill f. 0315006.

Analytical accounting for account 01 is maintained in the Card for quantitative and total accounting of material assets in the context of lessors and (or) owners (balance holders) of property for each object of non-financial assets and under the inventory (registration) number assigned to the object by the balance holder (owner) specified in the acceptance certificate -transmission (other document).

Account 03 "Forms of strict reporting"

To begin with, we note that instructions No. 157n, No. 183n do not define what constitutes strict reporting forms. If we take into account the provisions of the Order of the Ministry of Finance of the Russian Federation No. 173n 3, which explains how to fill out the Book of accounting of strict reporting forms (f. 0504045), then receipt books, certificates, diplomas, forms of identification, forms of work books and inserts to them, etc. Forms stored at the institution according to a conditional estimate (1 ruble for 1 form) are recorded on this off-balance sheet account (clause 337 of Instruction No. 157n). The accounting policy of the institution may establish a rule for accounting for strict reporting forms at the cost of their acquisition. Accounting of strict reporting forms should be organized in the context of:

a) persons responsible for their storage and (or) extradition;

b) storage locations.

Disposal of strict accountability forms during their execution (issuance), transfer to another legal entity responsible for their registration (issuance), as well as in connection with the detection of damage, theft, shortage, making a decision on their write-off (destruction), is carried out on the basis of the Act on writing off of strict reporting forms (f. 0504816), Acceptance and transfer certificate in any form.

Internal movements of strict reporting forms in the institution are reflected in the off-balance sheet account on the basis of source documents (Requirement-invoice f. 0315006) by changing the responsible person and (or) storage location.

Analytical accounting for the account is carried out for each type of strict reporting forms in the context of persons responsible for their storage and (or) issuance of persons and places of storage in the Book for accounting of strict reporting forms.

Let's consider an example of accounting of strict reporting forms.

Ivanov A.I., as a MOL, is entrusted with the duties of keeping the forms of strict accountability - diplomas. After the final certification of students, Ivanov A.I. fills in the forms of diplomas and issues them to certified students. Ivanov A.I. had 500 pieces in safekeeping. forms, of which 350 were used. According to the accounting policy established by the institution, the forms are accounted for in a conventional unit - 1 rub. for 1 pc.

Correspondence of diploma invoices will be structured as follows:

Account 04 "Written off debt of insolvent debtors"

By virtue of clauses 97, 180 of Instruction No. 183n, the write-off from the balance sheet of income receivables, recognized in accordance with the legislation of the Russian Federation as unrealistic for collection, is reflected on the basis of Help f. 0504833 on the debit of account 0 401 10 173 "Extraordinary income from operations with assets" and the credit of the corresponding accounts of the analytical accounting of account 0 205 00 000 "Calculations of income" with the simultaneous reflection of the written off debt on the off-balance sheet account 04 “Written off the debt of insolvent debtors”. In turn, the attribution to the reduction of the financial result of an autonomous institution of the amount of receivables for expenses recognized in accordance with the legislation of the Russian Federation as unrealistic for collection is reflected in the debit of account 0 401 20 273 "Extraordinary expenses on operations with assets" and the credit of the corresponding accounts for analytical accounting of accounts 0 206 00 000 "Settlements on advances issued", 0 208 00 000 "Settlements with accountable persons", also with the simultaneous write-off of the specified amount to the off-balance sheet account 04 "Written off debt of insolvent debtors" (clause 181 of Instruction No. 183n).

As a rule, indebtedness for which the limitation period has expired is recognized as unrealistic for collection. The general limitation period is three years (Article 196 of the Civil Code of the Russian Federation). In some cases (for certain types of claims) the limitation period may be more or less than three years. For example, the limitation period for a claim to declare a voidable transaction invalid and apply the consequences of its invalidity is one year (clause 2 of article 181 of the Civil Code of the Russian Federation). Also unrealistic to collect the debt can be recognized by a court decision.

When the debt is recognized as unrecoverable for collection, the institution has the right to write off the receivable (payable) debt from the accounting accounts and reflect it off the balance sheet. On off-balance sheet account 04, such debt is recorded for five years (another period established by law) to monitor the possibility of its recovery, in the event of a change in the property status of debtors (clause 339 of Instruction No. 157n). In the event of the resumption of the collection procedure or the receipt of funds to repay the debt of insolvent debtors on the date of renewal of collection or on the date of crediting the said receipts to the accounts (personal accounts) of institutions, such debt is written off off-balance sheet.

Let's consider the above with an example.

The limitation period for accounts receivable (15 760 rubles) on the balance sheet of an autonomous institution under account 2 206 31 000 expires on 01.11.2011. By order of the head of the institution, this debt is to be written off from the accounting accounts on the basis of supporting documents on declaring the debtor insolvent.

The following entries will be made in accounting in accordance with Instruction No. 183n:

Suppose that the debtor in February 2012 returned the funds previously transferred to him as an advance under the equipment supply agreement. In this case, the restoration of the amount of receivables to the accounting accounts will look like this:

Analytical accounting for account 04 is kept in the Card for accounting of funds and settlements in the context of the types of receipts (payments) for which debtors' debts were taken into account on the balance sheet of the institution, for debtors (debtors), indicating its full name, as well as other details necessary to determine the debt (debtor) for the purpose of its possible collection.

Account 06 "Debt of pupils and students for unreturned material values"

The use of this account is relevant for educational autonomous institutions... According to the provisions of clause 343 of Instruction No. 157n, the debt of pupils and (or) students for uniforms, linen, tools and other property not returned by them is taken into account in the amount of the institution's expenses to be reimbursed necessary for the restoration (acquisition) of similar property and is reflected in account 06 Analytical accounting for account 06 is kept in the Card for accounting of funds and settlements in the context of the types of income for each student, student, type of material assets (clause 344 of Instruction No. 157n).

In accordance with clause 110 of Instruction No. 157n, for the formation in monetary terms of information on the status of settlements for the amounts of damage caused to the property of an autonomous institution and operations that change these calculations, account 0 209 00 000 "Calculations for property damage" is applied. Is the amount owed by pupils and students a shortage, damage to the property of the institution? In economic dictionaries, shortage is called the incomplete availability of material and financial resources, revealed as a result of control, audit. The amount owed can be identified not only during control activities. However, the failure to return material values ​​by pupils and students is actually a shortage. In this regard, a number of questions arise:

1. Is it necessary to reflect the debt of pupils and students at the same time on accounts 0 209 00 000 and 06?

2. Does Instruction No. 157n imply the use of account 06 only if the material assets that were transferred to students, students, are reflected in the accounting in the conditional assessment and accounted for in the balance sheet of the institution?

In our opinion, the procedure for reflecting students 'and students' debts for unreturned material assets in accounting should be prescribed in the accounting policy. For example, in this way: the debt of pupils and students for non-returned material assets is reflected in value on the off-balance sheet account 06. Further, within three months, the institution must take all possible measures to return these material assets. If after this time the debt is not repaid by the student or student, it should also be reflected on account 0 209 00 000.

Score 07 "Rollover awards, prizes, cups and valuable gifts, souvenirs"

Rolling prizes, banners, cups established by different organizations and received from them for rewarding the winning teams, as well as material assets acquired for the purpose of awarding (donation), including valuable gifts and souvenirs, are recorded on the off-balance account 07 throughout the entire period their presence in the institution (clause 345 of Instruction No. 157n).

Rollover awards, prizes, cups are taken into account in the conditional assessment: one item, one ruble. Material assets acquired for the purpose of presenting (rewarding), donations, including valuable gifts, souvenirs, are accounted for at the cost of their acquisition.

Here is an example of reflecting transactions for the purchase and issuance of prizes and valuable gifts.

The autonomous institution of culture and sports acquired valuable gifts for the winners of the competition through subsidies. The cost of valuable gifts is 18,000 rubles. At the end of the competition, gifts were awarded to the athletes who took the first, second and third places.

In accounting, transactions for the purchase and delivery of valuable gifts will be reflected as follows:

	Debit	Credit	Sum, rub.
Reflected expenses for the purchase of valuable gifts
At the same time, the value of gifts is reflected in the balance sheet
Payment has been made for material assets acquired for donation
The gifts presented to the athletes who won prizes have been debited from the off-balance sheet account

Analytical accounting for the account is kept in the Card for the quantitative and total accounting of material assets in the context of materially responsible persons, storage places, for each item of property.

Account 09 "Spare parts for vehicles issued to replace worn out"

Accounting for such material assets as spare parts for vehicles, issued instead of worn-out ones, in order to control their use, is carried out on account 09 (clause 349 of Instruction No. 157n). The list of material assets accounted for on this off-balance sheet account is established by the accounting policy of the institution. For example, it may state that engines, batteries and tires issued instead of worn-out ones are accounted for on off-balance sheet account 09. Each car requires two sets of tires used according to seasonality (summer and winter), therefore, off-balance sheet account 09 can be added analytics, which is fixed in the accounting policy. Accounting for spare parts at the cost of their purchase or in a contingent valuation also depends on what will be spelled out in the accounting policy.

Tangible assets are reflected on the off-balance sheet account at the time of their disposal from the balance sheet account for the purpose of repairing vehicles and are accounted for during the period of their operation (use) as part of a vehicle.

The disposal of material assets from off-balance sheet accounting is carried out on the basis of an acceptance certificate for the work performed, confirming their replacement. Note that each car tire has a standard mileage, upon reaching which it must be written off. Tires are also written off if there are malfunctions and conditions under which, in accordance with the Decree of the Council of Ministers - the Government of the Russian Federation of 23.10.1993 No. 1090 "On the rules of the road", the operation of vehicles is prohibited. According to clause 5.1 of this document, such cases include the excess of the residual height of the tread pattern (for cars - less than 1.6 mm, for trucks - 1 mm, for buses - 2 mm, motorcycles and mopeds - 0.8 mm).

Regarding the battery life The rules for establishing the amount of costs for materials and spare parts during the restoration of vehicles, approved by the Decree of the Government of the Russian Federation No. 361 dated May 24, 2010, read: the standard battery life before replacement (write-off) is assumed to be:

Four years - with an average annual vehicle mileage of up to 40 thousand km inclusive;

Three years - with an average annual vehicle mileage of more than 40 thousand km.

At the end of the specified service life, the battery can be replaced with a new one.

Analytical accounting for the account is maintained in the Card of quantitative and total accounting in the context of persons who received material assets, indicating their position, surname, first name, patronymic (personnel number), vehicles, by type of material assets (indicating production numbers, if any) and their number (p. 350, Instruction No. 157n).

The accounting policy of the autonomous institution provides for the organization of accounting for tires issued for use on off-balance sheet account 09 at the cost of their acquisition. Analytics in the context of vehicles has been introduced to it. The GAZ-3110 (state number T 193 SS) has a winter and summer set of tires, a battery. The cost of a summer set of tires is 17,000 rubles, the cost of a winter set of tires is 21,000 rubles, the cost of a battery is 3,500 rubles. Summer tires, due to prolonged operation, which led to the erasure of the tread in excess of the permissible norm, are not subject to further use, and therefore are written off from the register on the basis of the Act for the write-off of inventories f. 0504230. The institution purchased new tires worth 18,000 rubles at the expense of funds received from income-generating activities, at the beginning of the season they were given to the driver for use.

In accounting, operations on accounting for spare parts will be reflected as follows:

	Debit	Credit	Sum, rub.
The following spare parts are assigned to the GAZ-3110 (license plate T 193 SS):
battery
set of summer tires
set of winter tires
Summer tires were written off from the register due to the impossibility of their further operation
A set of summer tires purchased for a GAZ-3110 car (license plate number T 193 SS) was taken into account
Payment for tires made to supplier
At the beginning of the summer season, tires were issued for use on the basis of a consignment note
At the same time, a set of new summer tires issued for operation is reflected in the off-balance sheet

Account 10 "Enforcement of obligations"

According to clause 351 of Instruction No. 157n, property is recorded on account 10, with the exception of funds received by the institution as security for obligations (pledge, surety, bank guarantee, deposit, other security). Acceptance of such property for off-balance sheet accounting is carried out on the basis of source documents in the amount of the obligation, in support of which the property was received. When the security is fulfilled, the obligation in respect of which the security was received, the amounts of the security are debited from the off-balance sheet account. Analytical accounting for the account is carried out in a multigraph card in the context of obligations by type of property, its quantity, places of its storage (clause 353 of Instruction No. 157n).

In order to organize control over purchases carried out by autonomous institutions, the Federal Law of July 18, 2011 No. 223 FZ "On the procurement of goods, works, services by certain types of legal entities" (hereinafter - Law No. 223 FZ), which comes into force on 01.01. 2012 and establishing general principles and basic requirements for the procurement of goods, works, services by autonomous institutions. In accordance with clause 1 of Law No. 223 FZ, when purchasing goods, works, services, customers are guided by the Constitution of the Russian Federation, the Civil Code of the Russian Federation, Law No. 223 FZ, other federal laws and other regulatory legal acts of the Russian Federation, as well as the procurement regulations adopted and developed in in accordance with the provisions of Law No. 223 FZ.

Procurement regulations are applied to ensure targeted and efficient spending of the customer's (autonomous institution's) funds, as well as to obtain economically justified costs and prevent possible abuse by purchasing employees. This document regulates the procurement activities of the customer (autonomous institution) and it must contain requirements for procurement, including the procedure for preparing and conducting procurement procedures (including procurement methods) and the conditions for their application, the procedure for concluding and executing contracts, as well as other related procurement provisions.

According to paragraph 4 of Art. 8 of Law No. 223 FZ, if within three months from the date of entry into force of Law No. 223 FZ (during January, February and March 2011), the customer (autonomous institution) (with the exception of customers specified in parts 5-8 of Art. 8 of Law No. 223 FZ) did not post its procurement regulation on the official website, then when purchasing it is guided by the provisions of Federal Law No. 94 FZ dated July 21, 2005 "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs" until the day of placement of the approved procurement regulations.

In order to create guarantees in the event of the presence of unfair bidders (competition, auction, electronic bidding or other methods of placing an order established by the procurement regulation), an autonomous institution in the procurement regulation may provide for securing an application for participation in tenders held by the institution for the purpose of purchasing goods, works, services, or the provision of work performed, services rendered, goods supplied during their warranty period. If the procurement regulation establishes a condition on securing the application, or if the conditions of the contract are fulfilled, the procedure (including) the time frame for returning the security should also be indicated. For example, the procurement regulation may stipulate that the tender security shall be returned to the participants (including the participant recognized as the winner) within 10 calendar days from the date of the conclusion of the contract with the winner. Security can be in cash or in the form of security for an obligation (pledge, surety, bank guarantee, deposit, other security) (clause 351 of Instruction No. 157n).

To account for collateral, expressed in non-cash form, off-balance sheet account 10 is used. Recall that the funds received by the institution as collateral are recorded on account 3 304 01 000 “Settlements on funds received at a temporary disposal” (clause 163 of Instruction No. 183n).

Account 21 "Fixed assets worth

up to 3000 rubles inclusive in operation "

Accounting for objects of fixed assets in operation of the institution worth up to 3,000 rubles. inclusively, with the exception of library fund objects and real estate objects, it is carried out on off-balance sheet account 21 (clause 373 of Instruction No. 157n).

Fixed assets are accepted for accounting on the basis of a primary document confirming the commissioning of an object in a conditional assessment: one object, one ruble, if approved by the institution as part of the formation of an accounting policy of a different order - at the book value of the object put into operation.

The internal movement of fixed assets in the institution is reflected in the off-balance sheet account on the basis of source documents by way of changing the materially responsible person and (or) the place of storage. The disposal of fixed assets from off-balance sheet accounting, including in connection with the detection of damage, theft, shortage and (or) making a decision on their write-off (destruction), is carried out on the basis of an act (Acceptance certificate, Certificate of write-off) at cost, according to which the objects were previously accepted for off-balance accounting.

Analytical accounting for the account is kept in the Card for quantitative and total accounting of material assets in the manner established by the institution as part of the formation of accounting policies (clause 374 of Instruction No. 157n). Let's consider the example of off-balance sheet accounting of property worth up to 3,000 rubles.

The accounting policy of the institution established that off-balance accounting of fixed assets worth up to 3,000 rubles. on account 21 is carried out at the book value of the property. In the institution, a kettle is transferred into operation, the book value of which is 2,200 rubles. The kettle was purchased using funds received from the implementation of income-generating activities.

In accounting, the transfer of the kettle into operation will be reflected in the following accounting entries:

Suppose that after working for some time, the kettle burned out and went out of service. The kettle will be written off on the basis of the Decommissioning Act. In accounting, this operation will be reflected in the credit of account 21.

_____________________________________

1. Order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n "On approval of the Unified chart of accounts for accounting for state power(state bodies), local self-government bodies, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application ”.
   
2. Order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n "On approval of the Chart of accounts for accounting of autonomous institutions and Instructions for its application."
   
3. Order of the Ministry of Finance of the Russian Federation of December 15, 2010 No. 173n "On approval of the forms of primary accounting documents and accounting registers used by state authorities (state bodies), local government bodies, governing bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Methodical instructions for their application ”.
   

Accounting is directly related to the reflection of business transactions in the accounting accounts of budgetary institutions. In connection with the amendments to Instruction No. 157 n and Instruction No. 174 n, the problem of using off-balance sheet accounts for budgetary accounting is an urgent and topical issue. Consider the main mistakes and violations committed when reflected on off-balance sheet accounts of budgetary institutions.

The main violations in accounting for off-balance sheet accounts.

On off-balance sheet accounts, the institution takes into account (clause 332 of Instruction No. 157 n):

• - values ​​held by the institution, but not assigned to it on the basis of operational management;
• - material assets, the accounting of which, according to Instruction No. 157 n, is provided outside the balance sheet accounts
• - liabilities pending execution, as well as additional analytical data on other accounting objects and transactions carried out with them, necessary to disclose information about the activities of the institution in the statements it generates.

When conducting an audit and internal control of budgetary accounting on off-balance sheet accounts, in almost every institution, the following violations are encountered, to which accountants need to pay special attention. And so, consider these violations:

• Off-balance sheet accounts 01 "Property received for use" and 25 "Property transferred for paid use (lease)" do not reflect the value of the property transferred or leased out. The property transferred by the budgetary institution under the lease agreement continues to be listed on the balance sheet of the budgetary institution, since the right of operational management does not pass to the tenant, however, at the cost indicated in the primary document and on the basis of the acceptance certificate, the budgetary institution is obliged to reflect this property on the off-balance sheet account 25 (in order to preserve and record the leased property). For accounting of movable and immovable property received by budgetary institutions for lease, account 01 "Property received for use" is intended (clauses 333, 334 of Instruction No. 157n).
• In budgetary institutions, accounting forms of strict reporting are not carried out. There is the following correspondence of budget accounting accounts in 2015 for the debit of account 0.401.20.226 and the credit of account 0.302.26.660, without reflection on the off-balance sheet account 03 "Forms of strict reporting". Also, quite often, strict reporting forms are accounted for as part of other inventories on account 0.105.36.00, which is also a violation of accounting. Consider the correct correspondence of the accounts of the budgetary accounting in 2015 to reflect the forms of strict reporting using the following example:
  A budgetary educational institution has concluded an agreement with a supplier for the purchase of 40 forms of certificates for the amount of 600.00 rubles. At the end of the academic year, certificates were awarded to students who have successfully mastered the educational program.
• When writing off from the balance sheet accounts receivable (accounts payable) recognized as unrealistic for collection, this debt is not reflected and is not accounted for on off-balance sheet accounts 04 "Debt of insolvent debtors" and account 20 "Debt not claimed by creditors".
• In violation of clause 349 of Instruction No. 157 n, the institution's accounting policy does not prescribe a list of material assets issued in exchange for worn out vehicles. Also in the accounting there is a write-off of spare parts for vehicles from budget accounts without reflection and accounting on off-balance sheet account 09 "Spare parts for vehicles issued instead of worn out".
• Due to the widespread use of 44-FZ on procurement by budgetary institutions, off-balance sheet account 10 "Securing the fulfillment of obligations" does not take into account the bank guarantee received as security for the application (execution of the contract).
• On off-balance sheet account 21 "Fixed assets worth up to 3,000 rubles inclusive in operation", in violation of clause 373 of Instruction No. 157 n, fixed assets worth over 3,000 rubles are accounted for.
• There is no inventory of property and liabilities on off-balance sheet accounts of budget accounting (in violation of clause 332 of Instruction No. 157n).
• Off-balance sheet accounts reflect transactions without supporting primary documents.

The considered typical violations of accounting on off-balance sheet accounts of a budgetary institution in this article, at first glance, are considered simple, however, having analyzed the acts of inspectors, these violations are found in almost every act of inspection. Accounting services need to control not only the procedure for reflecting transactions in accounting accounts, but also the procedure and correctness of reflection on off-balance sheet accounts of budgetary accounting.

Irina Barinova
Methodologist of the department of quality control of services and methodology

Institutions have certain categories of property and liabilities, for the reflection of which balance sheet accounts are not provided. In this case, the necessary information can accumulate on off-balance sheet accounts. We talk about the peculiarities of such accounting in public sector organizations in this article.

Off-balance sheet accounts of institutions

Accounting for leased property on an off-balance sheet account

The reflection of the objects of operating and non-operating leases in the accounting records of the lessee and the lessor is detailed in chapter V of the federal standard "Leases". However, there is nothing about off-balance sheet accounting, so you need to be guided by clause 381-384 of Instruction 157n. Only property transferred under both an operating lease and a non-operating lease should be shown behind the balance sheet:

• on account 25 - given for paid use in terms of the transferred rights of use;
• on account 26 - given on preferential terms or free of charge, but without securing the right of operational management.

With the lessor, the objects transferred under the agreement remain on the balance sheet and additionally appear on off-balance sheet accounts. This is done in order to promptly receive information about what property on accounts 0 101 xx 000 or 0 103 xx 000 is leased, and to reflect this data in the financial statements.

Acceptance for the off-balance sheet is carried out on the basis of the Acceptance and Transfer Act f.0504101 (order of the Ministry of Finance 52n) at the price specified in this document. Accounting for accounts 25 and 26 is carried out in the card of quantitative and total accounting form 0504041 in the context of:

• types of property;
• users;
• locations.

Writing off the object to reduce accounts 25 and 26 due to the termination of the contract is made at the same cost.

Accounting for workwear on an off-balance sheet account

On the basis of Instruction 157n, special clothing and footwear, as well as personal protective equipment (PPE) are accounted for on account 0 105 35 000 "Soft inventory". At the time of the issuance of the specified property to employees, according to the issuance sheet of the MC for the needs of the institution, form 0504210, a write-off is performed from the balance sheet. In order to control the use of overalls, special footwear and PPE by employees, all goods and materials received are credited to off-balance sheet account 27.

Typical industry standards for the issuance of workwear

Accounting for account 27 is carried out on the basis of clause 385-386 of Instruction 157n. For each employee, a quantitative-total accounting card form 0504041 is entered. After the expiration of the standard period for wearing individual items or due to damage or actual wear and tear, overalls are written off from the balance sheet on the basis of act 0504143. The income (increase) of account 27 and the expense (decrease) of account 27 are carried out at the book value of the Ministry of Health. On account 27, you can take into account uniforms and other MH issued for personal use to employees.

Off-balance sheet account 21 in budget accounting

Chapter VI of the Federal Standard "Fixed Assets" contains a provision stating that fixed assets worth up to 10,000 rubles. inclusive, excluding real estate and library funds, are written off from the balance sheet with a simultaneous reflection on the balance sheet. Accounting for such fixed assets is carried out on off-balance sheet account 21 (clause 373-374 of Instruction 157n).

The cost at which fixed assets will be accepted for off-balance sheet accounting can be determined in the amount of:

• 1 RUB for one object;
• the balance sheet value of the fixed assets formed when registering on balance sheet.

The chosen method of assessment should be reflected in the Accounting Policy.

The movement of objects reflected on account 21 is carried out on the basis of the invoice-invoice form 0504204 by changing the analytical indicators: MOL and subdivisions. Disposal of fixed assets for various reasons: damage, theft, decision-making on write-off by the commission on the receipt and disposal of NFA - is carried out on the basis of acts f.0504143 (for industrial and household equipment) and (for other fixed assets).

If the OS cost up to 10,000 rubles. is leased, the MOL indicator should be changed and, simultaneously with account 21, this fixed asset should be taken into account for:

• sc. 25, if a paid use contract has been concluded;
• p. 26, if the property was transferred on favorable terms or free of charge.

Analytical accounting is kept in the card form 0504041.

How to account for material assets in storage

MCs held in an institution for storage, recorded on off-balance sheet account 02, include:

• accepted for storage or processing;
• received for a period of time, before the date of turning into state property or before the date of transfer to the body exercising the powers of the owner;
• withdrawn as compensation for damage;
• seized by customs authorities without placement in temporary storage warehouses;
• included in the act for writing off by the commission on the receipt and disposal of PFA until the moment of dismantling or disposal.

Accounting is carried out on the basis of clause 335-336 of Instruction 157n. If the MC are put on off-balance sheet accounting (increase in account 02) on the basis of receipt documents, the cost is taken from them. If the institution receives the property without accompanying papers and draws up an act of acceptance unilaterally, a conditional price is set: one object - one ruble. Disposal (reduction of account 02) is made at the cost at which MC were registered.

Sometimes on the balance sheet there are materials that are no longer valuable for the institution or cannot be used for their intended purpose. What to do with them: leave them on the balance sheet, transfer them to an off-balance sheet account or write them off altogether? The Ministry of Finance did not issue explanations on this matter. But we figured out this issue and offer you an algorithm of actions.

Where to reflect bad accounts receivable

On account 04 "Doubtful debt" in the institution, accounts receivable are taken into account, in respect of which the commission for non-productive expenses decided to recognize it as uncollectible and subject to write-off from the balance sheet. The amount will be reflected on the account up to:

• expiration of the term for a possible renewal of the collection procedure on the basis of Russian legislation;
• receipts of payments on account of debt repayment.

When the procedure is resumed or funds are received, the doubtful debt is debited from account 04, restored to the balance sheet, and all settlement operations are performed there. The write-off of unpaid receivables from the off-balance sheet is made on the basis of an act of the commission on unproductive expenses. If the debts of a deceased or liquidated debtor are written off from the balance sheet, this amount does not need to be put on account 04.

How to write off doubtful and bad accounts receivable Control settlements with counterparties and the budget. You are in debt - take measures to have time to collect the debt. If you do not have time, write off the debt in accounting and recognize it for taxes. In the recommendation, we will tell you when there is a doubtful debt, and when - a bad one. You will learn how to issue a write-off and reflect it in accounting and taxes.

How to account for other assets off the balance sheet

On off-balance sheet accounts in government agencies, the following types of assets are accounted for (except for those mentioned earlier):

1. NFA received for use from asset holders, except for leased ones (c. 01). These can be non-exclusive rights to use the results of intellectual activity, rights to limited use of land plots, etc. Since 2018, it is necessary to include the fixed assets for which capital investments have been formed, but there is no operational management agreement. NFA are written off in the reduction of account 01 when returned to the owner or when registering on balance sheet.
2. Forms of strict reporting (sc. 03). The list of SRFs used in the institution is approved in the accounting policy, accounting is carried out at a notional value (1 form - 1 ruble) in the context of storage locations, MOL and types of forms. The write-off is carried out on the basis of supporting documents.
3. Spare parts installed on vehicles to replace those that have fallen into disrepair (Ref. 09). You can take into account not all components, but only those approved in the Accounting Policy (tires, batteries, etc.). Parts should be reflected on the account during the entire period of operation: until replacement or until the vehicle is written off.
4. Property received as a pledge, bank guarantees, sureties and other types of security for the fulfillment of obligations (item 10). Acceptance for accounting is made in the amount of the obligation for which the security was issued. The write-off (reduction of account 10) is carried out after the fulfillment of the obligation.
5. MC, received within the framework of the centralized supply, until the receipt of the notification form 0504805. Reflected in the accounting at the cost indicated in the accompanying documents (consignment note, invoice, etc.). It is possible to use the received MC before being reflected on the balance sheet only on the basis of the written permission of the parent organization.
6. Subsidies for the purchase of housing (account 29). They are taken into account in the context of decisions on the allocation of subsidies and are written off after the recipient employee reports on the use of funds for the intended purpose.

Off-balance sheet accounting is a full-fledged part of the accounting of an institution. The maintenance of off-balance sheet accounts and reporting is checked by the regulatory authorities, and penalties are imposed for violations.

Almost any budget institution has assets, property or valuables that the institution uses or stores. Moreover, they do not belong to him and are not fixed in his operational management. To conduct transactions with such values, you need to open special accounts, which are called off-balance sheet. In addition, such accounts are needed to track strict reporting forms, the obligations for which have not yet been fulfilled.

What off-balance sheet accounts exist in budgetary organizations

The desktop books of any accountant in a budgetary institution are a chart of accounts of accounting and instructions for its use No. 174n. The documents were approved by the Ministry of Finance by order of December 16, 2010. It is in this instruction that the list of off-balance accounts provided for in budgetary organizations is fixed. The list consists of 31 items: 27 main (from 1 to 27) and four additional (30, 31, 40 and 42). This is how accounting in budgetary organizations differs from accounting in commercial companies, for which only 11 off-balance accounts are provided.

So, what are the off-balance sheet accounts of state employees?

Account 01. Property received for use

It takes into account real estate and other property that was received for free use. It also reflects vehicles in paid use (except for rent) that are on the balance sheet of the lessee. The fact of transfer of property from the owner to the user is fixed in the act of transfer and acceptance. It also prescribes the cost of the object, according to which it will pass through the off-balance sheet account 01.

Interesting fact! Off-balance sheet accounts 01 take into account the exhibits and collections of the museum fund of the Russian Federation, which are stored in state and municipal museums.

Account 02. Values ​​accepted for storage

This account takes into account a number of assets:

• items sent for processing;
• ownerless things;
• decommissioned equipment;
• property seized as compensation for harm;
• goods detained at customs;

The property is accepted for storage with the preparation of a primary document in which the transferring party indicates its value. If values ​​are accepted unilaterally, a conditional price of one ruble is indicated.

Account 03. Forms of strict reporting

These forms include:

• t and inserts therein;
• templates of certificates and diplomas;
• certificates and certificates;
• sick leave;
• blank receipts;

Acceptance, storage, disposal, write-off of these forms are recorded on off-balance sheet account 03.

Account 04. Written off debt of insolvent debtors

Debts are recorded on an off-balance sheet account after a special commission decides to write them off from the main balance sheet. The debt will be taken into account until the property status of the debtor changes and he does not repay the debt, or until the debt is discharged or terminated in another way that does not contradict the law.

Account 05. Values ​​paid for centralized supply

This account can be used by consignee agencies who ship items and then transfer them to customers. On the off-balance sheet account, goods are reflected at the purchase price, and then written off at the same price.

Account 06. Debt of students and students for unreturned material values

The amount of debt is recorded as the amount of expenses for the restoration of old or purchase of new property. The numbers are reflected in the cards for each student, type of admission and values.

Account 07. Awards, valuable gifts, souvenirs

Awards, prizes, cups and banners are registered at a conditional price of one ruble. Valuable gifts, souvenirs and other items purchased for reward are recorded at the cost at which they were purchased.

Account 08. Unpaid tours

Unpaid vouchers are accepted on an off-balance sheet account after the expiration of their storage period at the box office. They are registered either at the face value indicated on the voucher, or at a conditional value of one ruble, if there is no face value.

Account 09. Spare parts for vehicles

Spare parts begin to be accounted for on the off-balance sheet account after the vehicle is repaired with their help. At this moment, they are debited from the balance sheet and during the entire operational period are recorded on off-balance sheet account 09.

Account 10. Securing the fulfillment of obligations

This account records the property received by the institution in the framework of interim measures:

• pledge;
• surety;
• bank guarantee;

The value of such property is recorded as the sum of the obligations that it provides. At the same cost, it is retired from off-balance sheet accounting.

Account 11. State and municipal guarantees

This account reflects all types and amounts of guarantees, data and received under certain civil obligations. Arrivals and departures are recorded for the amounts of liabilities for which guarantees have been received.

Account 12. Special equipment for scientific research under contracts with customers

This account is required by institutions that carry out research work on special orders. On off-balance sheet account 12, the equipment necessary for such work is taken into account. It arrives and decreases at the cost specified by the customer in the corresponding contract.

Count 13. Experimental devices

This account also takes into account equipment that is necessary for research work, but at the same time belongs to the category of experimental equipment.

Account 14. Settlement documents awaiting execution

This account records all the amounts for which settlement documents were issued.

Account 15. Settlement documents not paid on time due to lack of money on the balance sheet of a budgetary organization

This account takes into account all the amounts of debts that the budgetary institution could not repay on time. Debts are removed from the balance sheet at the end of their maturity, but are kept off-balance sheet.

Account 16. Overpayments of pensions and benefits due to misapplication of laws and counting errors

Overpayment amounts are put off-balance sheet based on audits or audits and are recorded there until they are fully repaid or written off.

Account 17. Receipts of money

Off-balance sheet account 17 is opened as an attachment to three current balance sheet accounts. It is necessary for analytical accounting of the receipt of money, the return of excessively received income, the return of receivables from previous years.

Account 18. Cash outflows

The account is opened in addition to the same settlement balance accounts as the previous one. It is necessary for the analysis of outflows of money, refunds of unnecessary expenses, etc.

Account 19. Unknown receipts to the budgets of previous years

The account takes into account the dates of unknown credits and the clarification of their volumes.

Account 20. Debt not claimed by creditors

This account takes into account the amount of debts not confirmed by creditors based on the results of their audits. They remain registered during the limitation period, and then are written off against the income of a budgetary organization.

Account 21. Fixed assets (up to three thousand rubles) in operation

This account records the fixed assets of the enterprise with a value of up to three thousand rubles inclusive, which are in active use. The exception is real estate and objects of the library fund. The funds are recorded at a notional value of one ruble.

Account 22. Value received from centralized supply

On this account, such property is recorded until the supplier submits all the necessary documents for supply.

Account 23. Periodicity for use by management and employees

It takes into account newspapers, magazines and other periodicals that a budgetary institution buys for its own needs. Accounting is carried out at a notional value of one ruble.

Account 24. Items given into trust

An account is required to control assets, including real estate, transferred to trust.

Account 25. Items leased

This account is required for the analysis of the leased assets. It helps to ensure their safety and correct use. It takes into account the location of the property, its types, quantity, value.

Account 26. Items given for free use

It takes into account any property that a budgetary institution gave to someone for free use. The entry is made on the basis of the primary act, which establishes the value of the transferred property.

Account 27. Valuables issued to workers for personal use

This account includes overalls, uniforms and other property that are issued to employees for the performance of their official duties.

Four more accounts 30, 31, 40 and 42 are considered additional. They take into account:

• monetary transactions performed through third parties;
• shares with par value;
• assets held by management companies;
• budget investments under implementation.

Also, budgetary institutions have the right to open other off-balance accounts if they need to collect additional information or strengthen control over property and transactions.