The budget classification of the Russian Federation is a systematized and structured grouping of expenditure and revenue transactions of all levels of budgets of the RF BS, sources of financing budget deficits and operations of public legal entities.
KBC are needed for:
- classification of completed payment transactions;
- tracking movements (movements) of funds;
- determining the amount of outstanding payments;
- facilitating the work of employees of public sector bodies.
Back in June 2019, the Russian Ministry of Finance adjusted the current procedure for applying the budget classification for 2019 and the planned two-year period. Innovations in 65n “Budget classification” are enshrined in order No. 87n dated 06/09/2017.
Instruction 65n has been cancelled! Instead, use the new one, which was approved by Order of the Ministry of Finance dated June 8, 2018 No. 132n “On approval of the Procedure for the formation and application of budget classification codes of the Russian Federation”!
Changes in 2019 by income
The structure and procedure for generating profitable BCCs in 2019 remained the same:
However, order 65n as amended for 2019, income is supplemented with new KDBK, the Ministry of Finance announced this in letter dated May 26, 2017 No. 23-01-07/32970. Main innovations:
- KDBK 000 1 14 02022 02 0000 440 - reflects income from the sale of scrap ferrous and non-ferrous metals that were generated as a result of economic activities (for example, the sale of a metal safe);
- KDBK 000 1 14 00000 00 0000 000 - the funds received as compensation for damages for shortages (OS, intangible assets, MH) are reflected using the codes of the budget revenue subtype 400 “Disposal of non-residential assets”;
- KDBC 000 1 13 02992 02 0000 130 - the amount of returned balances of subsidies from budgetary and autonomous institutions formed due to failure to fulfill state (municipal) assignments;
- KDBC 000 2 18 02000 02 0000 180 - the amount of balances of state support subsidies received from enterprises that did not fulfill the conditions of state support (did not reach the established indicators).
Consumable KBK: changes 2019
The structure and procedure for generating budget expenditure codes are enshrined in section 3 of instructions 65n, with changes for 2019:
The list of consumable BSCs has been supplemented in 2019. Officials have introduced new codes for income taxes, excise taxes and resort fees. Let's take a closer look at the innovations:
- Corporate income tax.
New BDCs have been approved for payments under the NNP in relation to income received from Russian bonds. Moreover, this code is applicable for bonds issued during the period from 01/01/2017 to 12/31/2021, and only in rubles. Such instructions are contained in the order of the Ministry of Finance dated 06/09/2017 No. 87n. New codes:
- Excise taxes.
By Order of the Ministry of Finance dated 06.06.2017 No. 84n, new KRB were introduced in 65n with changes for 2019, excise tax costs for the following types of products:
- Resort fee.
The new type of fees is planned to be introduced from 05/01/2018; it will not affect all regions of Russia, but only the Crimea, Sevastopol, Altai and Krasnodar territories. The fee should not exceed 50 rubles per day per person (tourist).
The structure of the new KRB is 000 1 15 08000 02 0000 140 (“Fee for the use of resort infrastructure (resort fee)”), the revenue administrator code has not yet been determined.
New KVR 2019
Let us note that officials not only adjusted the name of the old CVRs, but also expanded the list of expenses included in the groups, and also approved new codes.
Features of using the updated instructions 65n:
KBK 2019
Any expenditure transaction of an institution must be classified in accordance with instruction 65n on budget accounting. To avoid mistakes, we suggest downloading a table that presents all KBK 2019:
Errors in KBK
If an institution made a mistake in the BC code when sending a payment, then the mistake must be corrected urgently. Why? For an organization, a payment with an incorrect code may result in fines and administrative penalties.
For example, GBOU DOD DYUSSHOR "ALLUR" transferred insurance premiums to the Federal Tax Service, but the payment order indicated the wrong BCC. In this case, the Federal Tax Service will not receive the due amount, that is, the debt on insurance premiums for the ALLURE State Budgetary Institution will not be repaid. At the first desk inspection, the inspector will assess fines and penalties for late payments.
How to fix the problem?
If the payment is in the bank, then the accountant should contact the branch of the service organization and cancel the payment. Let us remind you that in some cases bank employees have the right to independently refuse to carry out debit transactions. For example, due to errors in the details or KBK.
If the payment has gone through, the institution should submit an application to search for the payment. After determining the location of the funds, the return procedure is carried out.
The payment slip indicates the BCC of another tax payment. For example, instead of insurance premiums, personal income tax code. In this case, you need to contact the Federal Tax Service with an application for crediting the amounts to the correct code.
“Target items of budget expenditures” have been supplemented with new areas of expenditure;
However, the amendments most affected the “Classification of the public administration sector” of Instructions No. 65n. They are associated, first of all, with the entry into force of federal accounting standards for public sector organizations “Fixed Assets”, “Rent”, “Impairment of Assets”.
For the purposes of maintaining budget accounting by administrators of budget revenues, maintaining accounting records by state (municipal) budgetary and autonomous institutions, individual articles of KOSGU are detailed by subarticles. A comparative table of KOSGU codes for 2018 (as amended by the order of the Ministry of Finance of Russia) and those used in 2017 is given below.
| 2017 | 2018 | |||
|---|---|---|---|---|
| № | Name | № | Name | what to consider |
| 120 | Property income | 120 | Property income | |
| 121 | Operating lease income | Income from lease payments (other than contingent lease payments) that arise when providing property under operating lease agreements. An exception is rental payments when providing land. | ||
| 122 | Income from finance lease | Income from non-operating (finance) leases (other than contingent lease payments):
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||
| 123 | Payments for the use of natural resources | Income from payments for the use of natural resources (including water bodies, forests), rental payments for the provision of subsoil plots for the purposes of geological study, exploration and (or) extraction of minerals, lands, and other similar payments. | ||
| 124 | Interest on deposits, cash balances | Interest income on the balance of funds placed in the form of deposits, as well as interest on balances of funds in accounts with the Central Bank of the Russian Federation and in credit institutions. | ||
| 125 | Interest on loans provided | Interest income:
|
||
| 126 | Interest on other financial instruments | Income from interest on other financial instruments not included in subarticles 124, 125. | ||
| 127 | Dividends from investment objects | Income in the form of profit attributable to shares in the authorized (share) capital of business partnerships and companies, or dividends on shares owned by the Russian Federation, constituent entities of the Russian Federation or municipalities, state (municipal) institutions. Income from the transfer of part of the profit of state and municipal unitary enterprises remaining after paying taxes and mandatory payments. |
||
| 128 | Income from the granting of non-exclusive rights to the results of intellectual activity and means of individualization | Income from the granting of non-exclusive rights to the results of intellectual activity and (or) means of individualization. | ||
| 129 | Other income from property | Income from property not included in subarticles 121 - 128 of KOSGU. | ||
| 130 | 130 | Income from the provision of paid services (work), compensation of costs | ||
| 131 | Income from the provision of paid services (work) | Income from the provision of paid services, work (except for services, work under the compulsory medical insurance program), incl. income of institutions from receipts of subsidies for financial support for the implementation of state (municipal) tasks. | ||
| 132 | Income from the provision of services (work) under the compulsory health insurance program | Income from the provision of medical services to insured persons within the framework of the basic compulsory medical insurance program. | ||
| 133 | Fee for providing information from government sources (registers) | Income from fees for providing information from government sources (registers), including:
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||
| 134 | Income from reimbursement of expenses | Income from compensation of expenses, including:
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||
| 135 | Income from contingent rental payments | Income from reimbursement of costs for the maintenance of property leased in accordance with a lease agreement (property lease) or a gratuitous use agreement, incl. income from compensation of costs (expenses) for paying for utilities, operation and maintenance services of the rented building (premises). | ||
| 136 | Budget revenues from the return of accounts receivable from previous years | Receipts to budget revenues from the return of receivables from previous years generated by the recipient of budget funds. | ||
| 140 | Amounts of forced seizure | 140 | Fines, penalties, penalties, damages | |
| 141 | Income from penalties for violation of procurement legislation and violation of the terms of contracts (agreements) | Income from monetary penalties (fines) for violation of legislation on the procurement of goods, works and services, as well as for violation of the terms of contracts (agreements) for the supply of goods, performance of work, provision of services. | ||
| 142 | Income from penalties on debt obligations | |||
| 143 | Insurance claims | Receipts of insurance compensation from insurance organizations. | ||
| 144 | Compensation for property damage (except for insurance compensation) | Income from monetary penalties (fines) and other amounts in compensation for damage to property, incl. damage to financial assets. | ||
| 145 | Other income from forced seizure amounts | Other proceeds from monetary penalties (fines) imposed to compensate for damage caused as a result of illegal or misuse of budget funds, other monetary penalties (fines) for violation of legislation in the field of finance, taxes and fees, insurance, securities market, other monetary penalties (fines), from confiscations, compensations, penalties, penalties and amounts of forced seizure not included in subarticles 141 - 144. | ||
| - | - | 175 | Exchange differences based on the results of recalculation of accounting (financial) statements of foreign institutions | Exchange differences based on the results of recalculation of accounting (financial) statements of foreign institutions. This subsection of KOSGU is not used to reflect cash receipts and disposals. |
| - | - | 176 | Income from valuation of assets and liabilities | Financial result from the assessment of financial and non-financial assets and liabilities, including:
|
| 180 | Other income | 180 | Other income | |
| 181 | Unexplained receipts | Payments to be classified as unidentified revenues credited to budgets | ||
| 182 | Income from free use rights | Income in the form of the difference between the amount of lease payments under an agreement on free use (lease on preferential terms) and the amount of the fair value of lease payments. | ||
| 183 | Income from subsidies for other purposes | Income of state (municipal) institutions from subsidies for other purposes. | ||
| 184 | Income from subsidies for capital investments | Income of state (municipal) institutions from subsidies for capital investments. | ||
| 189 | Other income | Other income of budgets, state (municipal) institutions, not included in other articles of group 100 “Revenue” and subarticles 181 - 184 of KOSGU. | ||
| 231 | 231 | Domestic debt servicing | Budget expenditures for servicing state (municipal) internal debt, expenses of state (municipal) institutions for paying interest on debt obligations. | |
| 294 | Expenses for payment of penalties and fines for late repayment of budget loans. | |||
| 232 | External debt servicing | 232 | External debt servicing | Budget expenditures for servicing public external debt. |
| 294 | Penalties for debt obligations | Expenses for payment of penalties and fines for late repayment of loans from foreign states (including targeted foreign loans (borrowings), international financial organizations, other subjects of international law and foreign legal entities) received in foreign currency. | ||
| - | - | 274 | Asset impairment losses | Financial result due to a decrease in the value of assets due to their impairment not related to depreciation. |
| 290 | other expenses | 290 | other expenses | |
| 291 | Taxes, duties and fees | Expenses for paying taxes (included in expenses), state duties and fees, various types of payments to budgets of all levels. | ||
| 292 | Fines for violation of legislation on taxes and fees, legislation on insurance premiums | Expenses for payment of fines, penalties for late payment of taxes, fees, and insurance premiums. | ||
| 293 | Fines for violation of procurement legislation and violation of the terms of contracts (agreements) | Expenses for payment of fines for violation of legislation on the procurement of goods, works and services, as well as payment of penalties for violation of the terms of contracts (agreements) for the supply of goods, performance of work, provision of services. | ||
| 295 | Other economic sanctions | Expenses for payment of other economic sanctions not included in subarticles 292 - 294. | ||
| 296 | Other expenses | Expenses not included in articles 210 - 270 and subarticles 291 - 295, including:
|
||
| - | 350 | Increase in the value of the right to use an asset | An increase in the value of the right to use an asset upon recognition of an operating lease accounting item as part of non-financial assets. | |
| 410 | 410 | Decrease in the value of fixed assets | Income from disposal of fixed assets, incl. from the sale of fixed assets, from compensation for damage identified in connection with a shortage of fixed assets, and other similar income. Operations for the disposal of fixed assets. |
|
| - | - | 411 | Depreciation of fixed assets | Amounts of decrease in the value of fixed assets as a result of depreciation. |
| - | - | 412 | Impairment of fixed assets | The amount of reduction in economic benefits and useful potential contained in an item of fixed assets as a result of its impairment. |
| 420 | 420 | Decrease in the value of intangible assets | Income from disposal of intangible assets, incl. from sales, income from compensation for damage identified in connection with the shortage of intangible assets. Operations for disposal of intangible assets. |
|
| - | - | 421 | Amortization of intangible assets | Amounts of reduction in the value of intangible assets as a result of depreciation. |
| - | - | 422 | Impairment of intangible assets | The amount of reduction in economic benefits and useful potential contained in an intangible asset as a result of its impairment. |
| 430 | 430 | Decrease in value of non-produced assets | Income from the sale of non-produced assets. Operations for the disposal of non-produced assets. |
|
| - | - | 432 | Impairment of non-produced assets | The amount of reduction in economic benefits and service potential embodied in an item of non-produced assets that is not attributable to changes in fair value in the normal course of use as a result of an impairment. |
| - | - | 450 | Decrease in the value of the right to use an asset | Operations for the disposal of the right to use an asset associated with the calculation of depreciation on operating lease accounting items. This article of KOSGU is not used to reflect cash receipts and disposals. |
A comparative table of KOSGU codes for 2018 (as amended by the order of the Ministry of Finance of Russia) is given in the “Budget” section, subsection “Budget classification of the Russian Federation”, heading “Methodological office”.
To ensure complete reflection of information on operations in accounting (budget) accounting, an institution has the right, when forming an accounting policy, to provide additional detail for the following items:
- 310 "Increase in the value of fixed assets";
- 320 “Increase in the value of intangible assets”;
- 330 "Increase in the value of non-produced assets";
- 340 "Increase in the cost of inventories";
- 530 “Increase in the value of shares and other forms of participation in capital” (within the third category of the code).
Previously, institutions could also detail articles:
- 120 "Income from property";
- 130 “Income from the provision of paid services (work);
- 140 "Amounts of forced seizure";
- 180 "Other income";
- 290 "Other expenses".
However, as of January 1, 2018, the details of these articles are provided for by law, so the institution has no right to make any changes.
No changes were made to the analytical groups of the subtype of budget revenues, i.e. no additional detail is provided for them. This means that digits 15 - 17 of account numbers with the KDB classification type are indicated in the same order.
Since KOSGU is used for accounting (budget) accounting purposes and is involved in the formation of the account number, the Russian Ministry of Finance has prepared changes to the charts of accounts and instructions for their use. Draft orders are placed on draft regulatory legal acts. However, before approving these orders, institutions should be guided by current regulations and record transactions in accordance with them.
Budget classification represents a grouping of income and expenses of budgets of all levels, as well as sources of financing their deficits. It ensures comparability of indicators across all budgets. With its help, systematization of information on the formation of budget revenues and expenditures is achieved.
The Federal Law “On the Budget Classification of the Russian Federation” was adopted by the State Duma of the Russian Federation on June 7, 1996. Currently, this law is in force with amendments and additions adopted by Federal Law No. 115-FZ of August 5, 2000.
The budget classification of the Russian Federation includes:
- classification of budget revenues;
- classification of budget expenditures;
- classification of funding sources;
- classification of operations of public legal entities (hereinafter referred to as classification of operations of the public administration sector).
- sources of internal financing of budget deficits;
- sources of external financing of the federal budget deficit;
- types of public internal debts of the Russian Federation, constituent entities of the Russian Federation, municipalities;
- types of the Russian Federation.
Budget classification of income
The classification of budget revenues is a grouping of budget revenues at all levels of the Russian Federation.
Budget revenues of all levels are classified into groups, subgroups, articles and sub-articles.
The classification of income includes the following groups: Further detailing of income is carried out by subgroups, items and sub-items of the budget classification, for example:Such detailing makes it possible to take into account budget receipts of all types of income provided for by law. For each of them, the budget classification provides an independent code.
Budget classification of expenses
Classification of expenses carried out according to several criteria:
- Functional the classification reflects the direction of budget funds to perform the main functions of the state (administration, defense, etc.). (Section→ Subsection→ Target items→ Types of expenses).
- Departmental the classification of budget expenditures is directly related to the management structure; it reflects the grouping of legal entities receiving budget funds. (Chief managers of budget funds).
- Economic the classification shows the division of state expenditures into current and capital, as well as wages, material costs, and the purchase of goods and services. (Category of expenses→ Groups→ Subject items→ Subitems)
Functional classification of budget expenses
It is a grouping of budget expenditures at all levels of the budget system of the Russian Federation and reflects the expenditure of funds on the implementation of basic activities.
The functional classification of expenses has four levels: sections; subsections; target articles; types of expenses.
In particular, the functional classification provides for the following sections (Code - Name):- 0100 – State administration and local government
- 0200 - Judicial branch
- 0300 – International activities
- 0400 - National Defense
- 0500 — Law enforcement and state security
- 0600 — Fundamental research and promotion of scientific and technological progress
- 0700 — Industry, energy and construction
- 0800 – Agriculture and fishing
- 0900 – Protection of the environment and natural resources, hydrometeorology, cartography and geodesy
- 1000 – Transport, road management, communications and computer science
- 1100 — Development of market infrastructure
- 1200 — Housing and communal services
- 1300 — Prevention and response to emergencies and natural disasters
- 1400 – Education
- 1500 – Culture, art and cinematography
- 1600 - Media
- 1700 – Health and physical education
- 1800 - Social policy
- 1900 - Service of public debt
- 2000 — Replenishment of state stocks and reserves
- 2100 -Financial assistance to budgets of other levels
- 2200 -Disposal and liquidation of weapons, including implementation of international treaties
- 2300 - Mobilization preparation of the economy
- 2400 -Exploration and use of outer space
- 3000 -Other expenses
- 3100 -Targeted budget funds
Based on the above functional classification, budgets of all levels are built. It is clear that the specifics of the budget at a particular level are taken into account. The functional classification is used in full for.
Departmental classification of budget expenditures
Departmental classification budgets is a grouping of expenses by recipients of budget funds. The list of recipients of funds from the federal budget is approved by law for the next year.
Departmental classifications of budgets of the subjects of the Federation and local budgets are approved by the authorities of the subjects of the Federation and local governments, respectively.
An example of a functional classification of expenses into 4 levels:
Economic classification of budget expenditures
Economic classification budget expenditures is a grouping of budget expenditures at all levels of the budget system of the Russian Federation according to their economic content. It reflects the types of financial transactions carried out when government agencies perform their tasks. Economic classification includes groups, subgroups, subject items, subitems and expense elements.
The expense groups are:|
Name |
|
|
Current expenses- this is part of budget expenditures that ensures the current functioning of government bodies, budgetary institutions, etc. The category "Current expenses" includes the following groups: purchases of goods and services; interest payments; subsidies and current transfers; payment for services for recognition of property rights abroad. |
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Capital Expenditures— this is part of budget expenditures that ensures innovation and investment activities. A development budget may be allocated as part of capital expenditures. Capital expenditures have the following groups: capital investments in fixed assets, creation of state reserves and reserves, acquisition of land and intangible assets, capital transfers. |
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Providing loans (budget loans) |
The economic classification of budget expenditures of the Russian Federation was transformed into a classification of public sector operations. It determines the directions of budget revenues and expenditures, depending on the economic content of operations carried out in the public administration sector.
The classification of operations of the general government sector is a grouping of operations depending on their economic content.
Within this classification, general government sector operations are divided into current (revenues and expenses), investment (transactions with non-financial assets) and financial (transactions with financial assets and liabilities).
The classification of operations of the general government sector consists of the following groups:
- 100 Income;
- 200 Expenses;
- 300 Receipt of non-financial assets;
- 400 Disposal of non-financial assets;
- 500 Receipt of financial assets;
- 600 Disposal of financial assets;
- 700 Increase in liabilities;
- 800 Reduction of liabilities.
Groups are detailed by articles and subarticles. The more detailed analytical codes provided in this document are not general government transaction classification codes but are intended solely for the purpose of structuring the text of these Guidelines.
Classification of budget expenditures of the Russian Federation by public sector operations (Codes and names of articles and subarticles)The Ministry of Finance canceled Directive No. 65n by order of the Ministry of Finance of Russia dated January 31, 2019 No. 13n. From January 1, 2019, new instructions must be followed. Read more about the innovations in the article.
Starting in 2019, an accountant in a public sector organization will need to use two documents to determine budget classification codes. The procedure for applying KOSGU is highlighted in Instruction 209n, approved by order of the Ministry of Finance dated November 29, 2017. KBK will be formed according to Instruction 132n, which is being registered with the Ministry of Justice. We talk about the main changes in the content of these regulations compared to Directive 65n in force until the end of 2018.
Latest changes in budget classification in 2019
From January 1, 2019, be guided by two new orders of the Ministry of Finance, which regulate the procedure for applying budget classification codes and KOSGU:
- Order No. 132n dated June 8, 2018 on the procedure for applying budget classification (hereinafter referred to as Order No. 132n);
- Order No. 209n dated November 29, 2017 on the procedure for applying articles (subarticles) of KOSGU (hereinafter referred to as Order No. 209n).
The new Order No. 132n basically preserved the structure of the budget classification. There are changes, but they are minor. For example, the names and composition of some codes and groupings of income items were updated. Thus, Article 110 in Instructions No. 65n was called “Tax Revenues,” and in the new order it was called “Tax Revenues and Customs Payments.” The changes also affected the types of expenses. They are now detailed in more detail.
KOSGU 2019
Since 2019, accountants have been using detailed KOSGU in their accounts. The Ministry of Finance has clarified the classification of income and expenses (Order No. 209n) and has already made the first amendments to it (Order of the Ministry of Finance of Russia dated November 30, 2018 No. 246n). In Order No. 209, new codes were added, subarticles of KOSGU 183 and 184 were excluded, and the list of income and expenses was supplemented (Table 1 and Table 2). The amendments are related to the introduction of the federal “Revenue” standard.
Table 1.
|
Group |
KOSGU |
What to reflect |
|
Income |
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190 “Gratuitous non-monetary receipts to the public administration sector.” |
Free non-cash receipts of current and capital nature from citizens, non-residents and organizations |
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460 “Decrease in the value of biological assets.” |
Income from disposal of biological assets |
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Excluded |
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183 “Income from subsidies for other purposes.” |
Receipt of targeted subsidies for current needs should be reflected under sub-article KOSGU 152 “Current receipts to budgetary and autonomous institutions from the public administration sector”, for capital ones – under sub-article KOSGU 162 “Capital receipts to budgetary and autonomous institutions from the public administration sector”. |
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184 “Income from subsidies for capital investments.” |
Such revenues were transferred to subarticle KOSGU 162 “Capital revenues to budgetary and autonomous institutions from the public administration sector.” |
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Expenses |
||
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280 “Gratuitous transfers of capital nature to organizations.” |
Budget expenditures on gratuitous and non-refundable transfers or capital subsidies |
|
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360 “Increasing the value of biological assets.” |
Expenses to increase the value of biological assets. |
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The list of expenses has been added |
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226 “Other works, services.” |
Works, services within the framework of operational investigative activities; Expenses to ensure the security of the state from external threats; Works, services for individual events in the field of national defense and security, research and use of outer space, law enforcement, development of the defense industry and measures to eliminate the consequences of the activities of chemical weapons storage facilities and facilities for their destruction. Acquisition of non-exclusive rights, including for software, purchase and updating of reference and information databases until January 1, 2021. After this date, subsections 352 and 353 will need to be applied. |
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264 “Pensions, benefits paid by employers and employers to former employees in cash” |
Average monthly earnings upon dismissal after liquidation or reorganization. In the first edition of Order No. 209n, these payments were attributed to subarticle 266 “Social benefits and compensation to personnel in cash.” |
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Table 2.
|
Group |
KOSGU article |
What sub-articles of KOSGU were supplemented |
|
Income |
110 "Tax revenues, customs payments and insurance contributions for compulsory social insurance" |
111 "Taxes", 112 “State duty, fees”, 113 “Customs payments”, 114 “Compulsory insurance contributions” |
|
180 "Other income" |
Income from the gratuitous right to use an asset, depending on who granted the right, should be taken into account: 182 “Income from the gratuitous right to use an asset provided by organizations (except for the public administration sector and public sector organizations)”; 185 “Income from the gratuitous right to use an asset provided by public sector organizations”; 186 “Income from the gratuitous right to use an asset provided by the general government sector”; 187 “Income from the gratuitous right to use an asset provided by other persons.” |
|
|
Expenses |
210 “Wages, accruals for wage payments” |
214 “Other non-social payments to personnel in kind.” According to it, take into account the costs of paying compensation to employees that do not relate to wages. For example, compensation for travel and baggage expenses when moving. Such expenses were transferred from subsection 212. |
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220 “Payment for work and services” |
227 "Insurance", 228 “Services, works for the purposes of capital investments”, 229 “Rent for the use of land plots and other isolated natural objects” |
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240 “Free transfers to organizations of a current nature” |
243–249, 24A, 24B. |
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260 "Social Security" |
266 “Social benefits and compensation to personnel in cash.” Reflect social benefits and compensation in cash, for example, sick pay for the first three days, severance pay and compensation for dismissal due to staff reduction, compensation for parental leave for up to three years; 267 “Social compensation to personnel in kind.” Reflect social benefits and compensation in kind, for example, compensation for the cost of personal vouchers for employees and their children, medical services. |
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290 “Other expenses” |
297 “Other current payments to organizations.” Use it to pay legal costs and compensation for damages, which you pay to organizations. This code includes contributions for membership in organizations, except for contributions to international organizations. |
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230 “Service of state (municipal) debt” |
233 “Service of debt obligations of institutions” 234 “Interest expenses on obligations |
Income from insurance contributions for compulsory social insurance was transferred from Article 160 to a new subarticle of KOSGU 114 “Compulsory insurance contributions.”
Under subarticle 134 “Income from compensation of costs”, take into account income from compensation of costs for maintaining property outside of a lease or gratuitous use agreement. Income under these agreements still remained under subsection KOSGU 135.
Income from completed stages of work under a construction contract is accrued according to the sub-article of the same name KOSGU 138. In this case, cash receipts will go under sub-article KOSGU 131 “Income from the provision of paid services (works)”.
Income tax and VAT for budgetary and autonomous institutions must be reflected under subarticle 189 “Other income” (Order of the Ministry of Finance of Russia dated November 30, 2018 No. 246n)
Please note that expenses for compensation for the use of personal transport for business purposes, travel and accommodation on business trips must be taken into account under sub-articles of KOSGU 222 “Transport services” and 226 “Other work, services”. In sub-article KOSGU 212 “Other non-social payments to staff in cash” only daily allowances remain.
KVR 2019
Since 2019, a new procedure for applying the CVR has been in force, which is described in Instruction 132n dated June 8, 2018. The Russian Ministry of Finance cited all changes about the CVR in a comparative table dated June 22, 2018. Officials also indicated that the new procedure has updated the names of some CWR (letter from the Russian Ministry of Finance dated August 10, 2018 No. 02-05-11/56735). See Table 3 for a table with new names of CWR.
Table 3. Comparison of types of expenses
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632 Subsidies (grants in the form of subsidies) for financial support of expenses, the procedure (rules) for the provision of which establishes the requirement for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision |
632 Subsidies (grants in the form of subsidies) subject to treasury support |
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633 Subsidies (grants in the form of subsidies) for financial support of expenses, the procedure (rules) for the provision of which do not establish requirements for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision |
633 Subsidies (grants in the form of subsidies) not subject to treasury support |
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634 Other subsidies to non-profit organizations (except for state (municipal) institutions) |
634 Grants to other non-profit organizations |
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812 Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale of goods), performance of work, provision of services, the procedure (rules) for the provision of which establishes a requirement for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision |
812 Subsidies (grants in the form of subsidies) for financial support of costs in connection with production (sale of goods), performance of work, provision of services, subject to treasury support |
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813 Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale) of goods, performance of work, provision of services, the procedure (rules) for the provision of which do not establish requirements for subsequent confirmation of their use in accordance with the conditions and (or) purposes providing |
813 Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale) of goods, performance of work, provision of services, not subject to treasury support |
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814 Other subsidies to legal entities (except for non-profit organizations), individual entrepreneurs, individuals producing goods, works, services |
814 Grants to legal entities (except non-profit organizations), individual entrepreneurs |
From January 1, 2019, the list of payments has expanded. For example, KVR 111, 121, 131 and 141 are supplemented with payments by type of expense:
- one-time cash incentive, including in connection with retirement for long service;
- arrears of wages during forced absence based on a court decision.
According to KVR 113 it is now necessary to include:
- reimbursement of expenses for travel, accommodation and meals when sent to various events for coaches, athletes and students;
- daily allowances, compensation for travel costs to the place of pre-diploma internship, compensation for food expenses (if it is impossible to purchase these services) for students of educational institutions
The adjustments also affected the CVR: 244, 321, 340, 350, 412, 522, 612, 613, 622, 623, 632, 633, 634, 812, 813, 814, 853, 831. From January 1, the rules for using CVR by institutions have changed: 634 and 814.
To correctly distribute expenses in accounting, continue to comply with the requirement to link CVR and KOSGU. You can check the compliance of the codes using the comparison table. Since the beginning of the year, this document has already been updated twice.
If you pay expenses for CWR that do not correspond to the departmental details, the auditors will determine the inappropriate expenditure of budget funds (Article 38, paragraph 1 of Article 306.4 of the Budget Code)
Changes from 02/11/2019. Added compliance with KVR 321 KOSGU 296. Also introduced compliance with KVR 870 KOSGU 200; when reserving funds to be redistributed, a non-detailed code KOSGU 200 is indicated. KVR 112 and 122 can be attributed to KOSGU 226 for other payments and compensations that are not included in the payment fund labor.
If you are in doubt about the correct application of the KVR and KOSGU codes, use the service in the State Finance System:
Service: determine KVR and KOSGU The KVR and KOSGU service will select codes for your situation. Enter your request and get a quick response. Also see how to apply the new KOSGU codes in 2019 with comments, examples from practice, and how to compare the budget classification codes of 2018 and 2019.
KBK 2019
On January 1, 2019, the Ministry of Finance canceled order No. 65n dated July 1, 2013, according to which budget classification codes were approved. The list of BCCs for 2019 is now prescribed in Order No. 132n.
There are fewer codes for insurance premiums. Officials changed the BCC for fines and penalties on insurance premiums for additional tariffs. Now these codes do not depend on the special rating. See Table 4 to see which BCCs have changed.
Changes from 03/15/2019. In the letter of the Ministry of Finance dated March 15, 2019 No. 02-05-12/17129, new BCC codes for subsidies were added to Instruction 132n:
Table 4 New BCC: penalties and fines on contributions
|
Payment Description |
KBK 2018 |
KBK 2019 |
|
Penalty |
||
|
182 1 02 02131 06 2110 160 |
182 1 02 02131 06 2110 160 |
|
|
182 1 02 02131 06 2100 160 |
182 1 02 02131 06 2110 160 |
|
|
182 1 02 02132 06 2110 160 |
182 1 02 02132 06 2110 160 |
|
|
182 1 02 02132 06 2100 160 |
182 1 02 02132 06 2110 160 |
|
|
Fines |
||
|
Additional pension contributions according to tariff 1, if the tariff does not depend on the special assessment |
182 1 02 02131 06 3010 160 |
182 1 02 02131 06 3010 160 |
|
Additional pension contributions according to tariff 1, if the tariff depends on a special assessment |
182 1 02 02131 06 3000 160 |
182 1 02 02131 06 3010 160 |
|
Additional pension contributions according to tariff 2, if the tariff does not depend on the special assessment |
182 1 02 02132 06 3010 160 |
182 1 02 02132 06 3010 160 |
|
Additional pension contributions at tariff 2, if the tariff depends on a special assessment |
182 1 02 02132 06 3000 160 |
182 1 02 02132 06 3010 160 |
Tables 5 and 6 list the BCCs that will be in effect in 2019.
Table 5. Current BCC: taxes and fees
|
Payment Description |
|
|
Taxes |
|
|
182 1 01 01011 01 1000 110 |
|
|
182 1 01 01012 02 1000 110 |
|
|
VAT, excluding import |
182 1 03 01000 01 1000 110 |
|
Property tax |
182 1 06 02010 02 1000 110 |
|
182 1 05 01011 01 1000 110 |
|
|
Including minimum tax |
182 1 05 01021 01 1000 110 |
|
182 1 05 02010 02 1000 110 |
|
|
182 1 05 03010 01 1000 110 |
|
|
Personal income tax tax agent |
182 1 01 02010 01 1000 110 |
|
Transport tax |
182 1 06 04011 02 1000 110 |
|
182 1 06 06031 03 1000 110 |
|
|
Penalties on taxes |
|
|
Income tax to the federal budget |
182 1 01 01011 01 2100 110 |
|
Income tax to the regional budget |
182 1 01 01012 02 2100 110 |
|
182 1 03 01000 01 2100 110 |
|
|
Property tax |
182 1 06 02010 02 2100 110 |
|
Simplified tax with the object “income” |
182 1 05 01011 01 2100 110 |
|
Simplified tax with the object “income minus expenses” |
182 1 05 01021 01 2100 110 |
|
182 1 05 02010 02 2100 110 |
|
|
182 1 05 03010 01 2100 110 |
|
|
Personal income tax tax agent |
182 1 01 02010 01 2100 110 |
|
Transport tax |
182 1 06 04011 02 2100 110 |
|
Land tax from plots of Moscow, St. Petersburg, Sevastopol |
182 1 06 06031 03 2100 110 |
|
Tax fines |
|
|
Income tax to the federal budget |
182 1 01 01011 01 3000 110 |
|
Income tax to the regional budget |
182 1 01 01012 02 3000 110 |
|
182 1 03 01000 01 3000 110 |
|
|
Property tax |
182 1 06 02010 02 3000 110 |
|
Simplified tax with the object “income” |
182 1 05 01011 01 3000 110 |
|
Simplified tax with the object “income minus expenses” |
182 1 05 01021 01 3000 110 |
|
182 1 05 02010 02 3000 110 |
|
|
Personal income tax tax agent |
182 1 01 02010 01 3000 110 |
|
Transport tax |
182 1 06 04011 02 3000 110 |
|
Land tax from plots of Moscow, St. Petersburg, Sevastopol |
182 1 06 06031 03 3000 110 |
Table 6. Current BCC: taxes and fees
|
Payment Description |
|
|
Contributions |
|
|
182 1 02 02010 06 1010 160 |
|
|
Medical fees |
182 1 02 02101 08 1013 160 |
|
Social contributions |
182 1 02 02090 07 1010 160 |
|
182 1 02 02140 06 1110 160 |
|
|
182 1 02 02103 08 1013 160 |
|
|
Contributions for injuries |
393 1 02 02050 07 1000 160 |
|
Penalties on contributions |
|
|
Pension contributions at basic and reduced rates |
182 1 02 02010 06 2110 160 |
|
Medical contributions in a fixed amount |
182 1 02 02103 08 2013 160 |
|
Medical fees |
182 1 02 02101 08 2013 160 |
|
Social contributions |
182 1 02 02090 07 2110 160 |
|
Pension contributions in a fixed amount, as well as from income exceeding RUB 300,000. |
182 1 02 02140 06 2110 160 |
|
Medical contributions in a fixed amount |
182 1 02 02103 08 2013 160 |
|
Contributions for injuries |
393 1 02 02050 07 2100 160 |
|
Penalties on contributions |
|
|
Pension contributions at basic and reduced rates |
182 1 02 02010 06 3010 160 |
|
Medical fees |
182 1 02 02101 08 3013 160 |
|
Social contributions |
182 1 02 02090 07 3010 160 |
|
Pension contributions in a fixed amount, as well as from income exceeding RUB 300,000. |
182 1 02 02140 06 3010 160 |
|
Medical contributions in a fixed amount |
182 1 02 02103 08 3013 160 |
|
Contributions for injuries |
393 1 02 02050 07 3000 160 |
Definition of budget classification
Budget classification (BC) is a grouping of income, budget expenditures and sources of financing budget deficits. It includes codes:
- budget revenues;
- budget expenditures;
- sources of financing budget deficits;
- operations of public legal entities.
Budget classification of income
The budget income classification code consists of twenty characters. This structure is the same for the budgets of the budget system of the Russian Federation. According to this code, the revenue part of the corresponding budget is compiled and executed. It consists of three codes (Table 7):
- code of the chief administrator of budget revenues (1 - 3 digits);
- code of the type of budget income (4 - 13 digits);
- budget income subtype code (14 - 20 digits).
Table 7. Structure of the budget revenue classification code
|
Code of the chief budget revenue administrator |
Budget income type code |
Budget income subtype code |
|||||||||||||||||
|
income group |
income subgroup |
income item |
income sub-item |
income element |
budget income subtype group |
analytical group of budget revenue subtype |
|||||||||||||
Code GADB indicate in place of 1st–3rd digits. Their codes are given in Appendix No. 3 to Order No. 132n.
Income type code is the same for all budgets of the budget system. It consists of 10 characters and includes:
- income group (4th category);
- income subgroup (5–6th categories);
- income item (7–8th categories);
- income sub-item (9–11th categories);
- income element (12–13th categories).
The income group has the following meanings:
100 - tax and non-tax revenues;
200 - gratuitous receipts.
For the distribution of these groups into subgroups (5th and 6th categories), see paragraphs 10.1.1 and 10.1.2 of Section II of Order No. 132n.
Code elements (12–13th digits) indicate one of 13 codes, established in paragraph 10.3 of Section II of Order No. 132n. Thus, code 01 is the federal budget, 02 is the budget of a constituent entity of the Russian Federation, and 10 is the budget of a rural settlement.
Income subtype code includes:
- income subtype group (14–17th categories).
- analytical group of the subtype of budget income (18–20th categories).
The Ministry of Finance approves the analytical group codes for subtypes of budget revenues by type of budget revenues. They are required for use by all budget levels. Budget revenue administrators communicate to payers the full code for the classification of budget revenues, taking into account the code for the subtype of budget revenues.
Budget classification of expenses
The budget expenditure classification code consists of twenty characters. This structure is the same for the budgets of the budget system of the Russian Federation. It includes the following components (Table 8):
- code of the main manager of budget funds (1 - 3 digits);
- section code (4 - 5 digits);
- subsection code (6 - 7 digits);
- target article code (8 - 17 digits);
- expense type code (18 - 20 digits).
Table 8. Structure of the budget expenditure classification code
|
Code of the main manager of budgetary funds (GRBS code) |
Section code |
Subsection code |
Code of the target budget expenditure item |
Expense type code (CVR) |
|||||||||||||||
|
Program (non-program) article |
Direction of expenses |
Group |
Subgroup |
Element |
|||||||||||||||
GRBS code consists of three categories. The list of GRBS codes can be found in Appendix 4 of Order No. 132n.
Section and subsection codes consist of two categories. Their values are given in Appendix 5 of Order No. 132n.
Target article code budget expenditures consists of ten digits (8 - 17 digits of the budget expenditure classification code). They are established by the relevant authorities for each of the budgets:
- for the federal budget and budgets of state extra-budgetary funds of the Russian Federation - by the Ministry of Finance of the Russian Federation;
- for the budget of a constituent entity of the Russian Federation and the budget of a territorial state extra-budgetary fund - by the financial authority of the corresponding constituent entity of the Russian Federation;
- for the local budget - by the financial body of the municipality.
Codes of target expense items are assigned unique codes generated using an alphanumeric series. The rules for their application are established in paragraphs 42 - 45 of Order No. 132n.
KVR consists of three categories. You can find its list in Appendix 7 of Order No. 132n. And the rules of application for it are established in paragraph 51 of Order No. 132n.
Classification of sources of financing budget expenditures
The classification code for sources of financing the budget deficit consists of twenty characters. The code consists of the following components (Table 9):
1) code of the chief administrator of the sources of financing budget deficits (1 - 3 categories);
2) codes of group, subgroup, article and type of source of financing budget deficits (4 - 20 categories).
Table 9. Structure of the code for classification of sources of financing the budget deficit
|
Code of the chief administrator of sources of financing budget deficits |
Source group code for financing budget deficits |
Subgroup code for the source of financing budget deficits |
Article code for the source of financing budget deficits |
Code of the type of source of financing budget deficits |
|||||||||||||||||
|
Sub-article |
Element |
Subtype of source of financing budget deficits |
Analytical group of the type of source of financing budget deficits |
||||||||||||||||||
List of codes for chief administrators of deficit financing sources The federal budget and the budgets of state extra-budgetary funds of the Russian Federation are given in Appendix 10 of Order No. 132n.
IFDB Group has the following meanings:
0100 - sources of internal financing of budget deficits;
0200 - sources of external financing of budget deficits.
The IFDB subgroups detail each of the two CIF groups.
IFDB article code(8th–13th categories) includes:
- IFDB sub-article. Subarticles and subtypes of the IFDB of the budgets of constituent entities of the Russian Federation and municipalities are detailed in accordance with regional and local budget legislation;
- the IFDB element accepts one of 13 codes. For example, 01 “federal budget”, 02 “budget of a constituent entity of the Russian Federation”, and 7 “budget of the Social Insurance Fund of the Russian Federation”.
Type of IFDB includes:
- IFDB subtype (14–17th categories);
- analytical group of the type IFDB (18–20th categories).
Analytical group codes of the IFDB type are mandatory for use by all budget levels (clause 65 of Order No. 132n).
The list of codes of types, subtypes, analytical groups of sources of financing deficits of the federal budget and budgets of state extra-budgetary funds is given in Appendix 9 to Procedure No. 132n.
The analytical group of the IFDB type is a grouping of sources by type of financial transactions. It includes the following groups:
100 - Income;
300 - Receipts of non-financial assets;
400 - Disposal of non-financial assets;
500 - Receipts of financial assets;
600 - Disposal of financial assets;
700 - Increase in liabilities;
800 - Reduction of liabilities.
Expenses of public sector institutions are detailed by codes of types of expenses (hereinafter referred to as CWR). The procedure for applying the CVR is regulated by the provisions of paragraph 5.1 of Section III of the Instructions, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n.
Incorrect use of expense type codes is a reason for claims from regulatory authorities. What to look for when choosing expense type codes in 2018? What recommendations do financial department specialists give? Let's find out in this article.
Changes in the application of CVR from 01/01/2018
On January 1, 2018, amendments to Directive No. 65n came into force, which also affected the use of CVR.
The changes affected, in particular, the code of types of expenses 244. The name of the code was shortened, now it is “Other purchase of goods, works and services”. The description of CWR 244 has also changed - references to the possible classification of expenses as not related to the ICT sector have been removed. Let us remind you that recipients of budget funds allocate expenses in the field of ICT (implementation of informatization activities) to CWR 242 “Purchase of goods, works, services in the field of information and communication technologies.”
As of January 1, 2018, the description of CVR 523 “Consolidated Subsidies” has been changed. The new edition stipulates that this element is subject to reflection of expenses for the provision of consolidated subsidies to the budgets of the budget system of the Russian Federation, including consolidated subsidies for co-financing the expenditure obligations of the constituent entities of the Russian Federation (municipalities), providing for expenses for a set of measures, including both measures for capital investments in facilities state (municipal) property, and activities not related to capital investments in state (municipal) property.
- 522 “Subsidies for co-financing of capital investments in state (municipal) property” - regarding subsidies for co-financing of capital investments in state (municipal) property;
- 523 “Consolidated subsidies” - in terms of consolidated subsidies for co-financing a set of activities, including capital investments in state (municipal) property.
At the same time, the reflection of expenses for the provision of subsidies for co-financing capital investments in state (municipal) property objects, together with co-financing of activities not related to capital investments in state (municipal) property objects, by type of expenditure 521 “Subsidies, with the exception of subsidies for co-financing capital investments is not provided for in objects of state (municipal) property.
The names and descriptions of KVR 631, 632, 633, 634 have been clarified. These amendments are of a technical nature and do not affect the procedure for applying the codes.
The application of CVR 814 “Other subsidies to legal entities (except for non-profit organizations), individual entrepreneurs, individuals - producers of goods, works, services” has been narrowed from 01.01.2018 to two areas. This code should include:
- expenditures of the budgets of the budgetary system of the Russian Federation on the formation of the authorized capital of a state (municipal) unitary enterprise;
- expenses of state (municipal) institutions for the provision of grants to organizations, except non-profit organizations, individual entrepreneurs.
