Starting from the reporting for 2017, the chief administrators of revenues, the chief administrators of budgetary funds, the chief administrators of the sources of financing the deficit must form an additional Report (f. 0503127) on budget assignments. From the article of 1C experts, you can find out what settings need to be made in the program "1C: Accounting state institution»Edition 1 and edition 2 to the administrator of budget funds, so that this report is formed according to the data of the recipient of budget funds and separately according to unallocated data on budget allocations for revenues, expenditures, sources of financing the budget deficit.

Regulatory regulation

According to clause 59.1 of the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budgetary system Russian Federation, approved by order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n (hereinafter referred to as Instruction No. 191n), which was introduced by order of the Ministry of Finance of Russia dated November 2, 2017 No. 176n *, by the administrators of budget funds in addition to the Report on the execution of the budget of the main manager, manager, recipient of budget funds, the main administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503127), a Report (f. 0503127) on budget assignments should be drawn up:

Note:
* Published on 12/05/2017, entered into force on 12/16/2017.

Thus, the main manager (manager) of budgetary funds must now draw up two reports:

• Report (f. 0503127) as a recipient of budgetary funds (hereinafter - the main Report (f. 0503127));
• Report (f. 0503127) on budget assignments (hereinafter - additional Report (f. 0503127)).

Drawing up reports (f. 0503127) in "1C: Accounting of a state institution 8"

The main manager of budgetary funds (GRBS) in the program "1C: Accounting of a state institution 8" edition 1 and edition 2 can keep budget records of all operations in accordance with the budgetary powers established by the Budget Code of the Russian Federation:

1. As the main administrator of budgetary funds - the distribution of budgetary allocations, limits of budgetary obligations to subordinate administrators and recipients of budgetary funds (Article 158 of the BC RF).

2. As a recipient of budgetary funds - execution of the corresponding part of the budget (Article 162 of the RF BC).

3. As the chief administrator of budget revenues - the formation of assignments by revenues (forecast of revenues) (Article 160.1 of the RF BC).

4. As an administrator of budget revenues - accrual, accounting and control over the correctness of calculation, completeness and timeliness of payments to the budget, penalties and fines (Article 160.1 of the RF BC).

5. As the chief administrator of the sources of financing the budget deficit - the formation of appointments according to the receipts of the sources of financing the budget deficit, the distribution of budgetary appropriations among the subordinate administrators of the sources of financing the budget deficit (Article 160.2 of the RF BC).

6. As an administrator of the sources of financing the budget deficit - execution of the corresponding part of the budget (Article 160.2 of the RF BC).

In the program "1C: Accounting of a state institution 8" edition 1 and edition 2, a regulated report is formed according to Instruction No. 191n, while two reports can be generated:

• according to clauses 52-59 of Instruction No. 191n, organizations of all levels form the main Report (f. 0503127);
• according to clause 59.1 of Instruction No. 191n, the chief administrators of revenues, the chief administrators (managers) of budgetary funds, the chief administrators of the sources of financing the budget deficit form an additional report.

Main report

In accordance with the new procedure, the main Report (form 0503127) is drawn up taking into account the following features:

Excerpt from document "Column 4 of the section" Budget expenditures "by the main manager (manager) of budget funds as the recipient of budget funds reflects the indicators of budget allocations brought to himself as a recipient of budget funds for the reporting period, taking into account the changes: credit turnover on the corresponding accounts of analytical accounting of account 150313000" Budget allocations recipients of budgetary funds and administrators of payments according to the sources of the current financial year ", containing in the 15-17 categories the code of the type of expenses related to subgroup 310" Public normative social payments to citizens ", 330" Public normative payments to citizens of a non-social nature "". p. 55 of Instruction No. 191n "Column 5 of the section" Budget expenditures "by the main manager (manager) of budgetary funds as the recipient of budgetary funds shall reflect indicators of the limits of budgetary obligations brought to itself as a recipient of budgetary funds for the reporting period, taking into account the changes: credit turnover on the corresponding accounts of analytical accounting of account 150113000" Limits budgetary obligations of recipients of budgetary funds of the current financial year "in correspondence with debit turnover on the corresponding accounts of analytical accounting of account 150112000" Limits of budgetary obligations to the distribution of the current financial year "". p. 56 of Instruction No. 191n

It should be noted that in accordance with clause 59.1 of Instruction No. 191n by the chief administrator of budget revenues in column 4 of the "Budget revenues" section, the amounts of planned (forecast) indicators for the assigned budget revenues are reflected in the additional Report (f. 0503127) on budget assignments. Therefore, in the main Report (f. 0503127) column 4 of the section "Budget revenues" should not be filled in.

Configuring the filling of the main report

In "1C: Accounting of a state institution 8" edition 1 and edition 2, the main report F. 0503127, Report on budget execution (valid from 01.01.2016) should be formed with standard settings, indicating the sign of payment 500 (All operations).

As noted above, in accordance with clause 59.1 of Instruction No. 191n in the main Report (f. 0503127), column 4 of the section "Budget revenues" should not be filled out.

Therefore, in the program, by default, column 4 of the "Budget revenues" section is not filled in - for the parameter the default is set to Not(fig. 1).

Rice. one

Yes for parameter Planned appointments by income... Next, you should fill out the report, save it with the specified parameters.

Additional report

According to clause 59.1 of Instruction No. 191n, the additional Report (f. 0503127) reflects:

• in column 4 of the section "Budget revenues" - the sums of planned (forecast) indicators for budget revenues assigned to the chief administrator of revenues;
• in columns 4 and 5 of the section "Budget expenditures" - the amounts of unallocated budgetary assignments (budgetary appropriations, limits of budgetary obligations);
• in column 4 of the section "Sources of financing the budget deficit" - the total amount of approved budget allocations for receipts from sources of internal (external) financing of the budget deficit and the amount of unallocated budget allocations for payments of sources of internal (external) financing of the budget deficit.

Features of the formation of an additional Report (f. 0503127) on budget assignments are given in the table.

Credentials	Fillable column	Reflected data
	Income, gr. 4	The sums of planned (forecast) indicators for the budget revenues assigned to it based on the data of accounts 150400000 "Estimated (planned, forecast) appointments"
The amounts of unallocated budgetary assignments (budgetary appropriations, limits of budgetary commitments):
	Expenses, gr. 4	The difference between the indicators of budget allocations brought to the RBS by the main manager of budget funds and distributed by him to subordinate recipients of budget funds, including himself as a recipient of budget funds, for the reporting period, taking into account the changes: credit balances on the corresponding accounts of analytical accounting of account 150312000 " Budgetary appropriations for the distribution of the current financial year ", containing in the 15-17 categories the code of the type of expenditure belonging to subgroup 310" Public normative social payments to citizens ", 330" Public normative payments to citizens of a non-social nature "
	Expenses, gr. 4	The difference between the indicators of budgetary allocations brought to the GRBS by the financial authority and budgetary allocations distributed by it to subordinate administrators of budgetary funds and recipients of budgetary funds, including oneself as a recipient of budgetary funds, for the reporting period, taking into account changes: credit balances for the corresponding analytical accounts of account 150312000 "Budgetary appropriations for the distribution of the current financial year"
	Expenses, gr. 5	The difference between the indicators of the limits of budgetary commitments brought to the RBS by the main manager of budgetary funds, and the limits of budgetary commitments distributed by the RBS to subordinate recipients of budgetary funds, including to itself as a recipient of budgetary funds, for the reporting period, taking into account changes: credit balances for the corresponding analytical accounts of account 150112000 "Limits of budgetary obligations to the distribution of the current financial year"
	Expenses, gr. 5	The difference between the indicators of the limits of budgetary commitments brought to the GRBS by the financial body and the limits of budgetary commitments allocated by the main manager of budgetary funds to the administrators of budgetary funds subordinate to him and recipients of budgetary funds, including himself as a recipient of budgetary funds, for the reporting period, taking into account changes: credit balances on the corresponding accounts of analytical accounting of account 150112000 "Limits of budgetary obligations to the distribution of the current financial year"
	Sources of funding, gr. 4	The total amounts of approved budget allocations for receipts from sources of internal (external) financing of the budget deficit and the amount of unallocated budget allocations for payments of sources of internal (external) financing of the budget deficit, formed by analogy with column 4 of the section "Budget expenditures"

Configuring the filling of an additional report

When unloading in the formats of the Federal Treasury, the additional report is marked with the "Payment sign" variable. Therefore, in the additional details of the regulated report F. 0503127, Report on budget execution (valid from 01.01.2016) you should indicate a payment sign 501 (Reporting in part of unallocated data)(fig. 2).

Rice. 2

If it is necessary to fill in data on planned assignments by income (column 4 of section 1 "Income"), in the settings for filling out the report, set the value Yes for parameter Planned appointments by income(the default is set to Not).

It should be noted that a similar procedure for setting up a report in terms of unallocated data is also provided for a regulated report. F. 0503128, Report on accepted budgetary commitments (valid from 01.01.2016), intended for the preparation of the Report on budgetary commitments (f. 0503128).

Introduction 2

1. Menu File 2

2. General rules input in forms. 3

2.1. Usage context menu 4

2.1.1. Upload selected rows to Excel 4

2.1.2. Choice of Rows 4

2.1.3. Sum of marked cells 4

2.1.4. Filtration 5

3. Standard toolbar in forms. 6

3.1. Control when changing the state of the document 8

3.2. Viewing document movements 9

3.3. Search 10

Introduction

The document contains a description of general techniques and rules for working in software packages Budget 8, Budget GRBS 8, Budget PBS 8.

File menu

There is a File item in the main menu of each interface.

The File menu contains the following options:

Settings Change interface Search by type Find in menu

The sub-item "Settings" allows you to open for viewing global settings software package... Depending on the rights of the currently logged in user, the settings may be editable.

Using the "Change interface" sub-item, you switch between the available interfaces.

The sub-item "Search by type" allows you to search for data on all types of objects registered in the system.

If necessary, you can find the desired item in the menu of the current interface using the menu browser. The menu browser is opened using the "Find in menu" item.

General rules for entering forms.

Moving through the input fields on the form is done using both the mouse and the keyboard. When entering from the keyboard, the transition between the fields is carried out sequentially by pressing the key , .

Input fields containing a selection button on the right are filled using the lookup. If you hold the mouse cursor on the selection icon, additional buttons for editing and deleting the value in the field will be displayed.

When you click on the selection button, a lookup form for selection will be opened. desired entry reference book, when you click on the edit button, the reference book record to which the link is set in the field will be opened for editing, the delete button will clear the field from the link to the reference book record.

When working with the keyboard, to select a field value, press the key combination (Alt + Down ↓), to edit (Ctrl + Enter), clear the field - the BackSpace key.

Mandatory input fields are highlighted with a red background or frame.

To select lines in the table of any document / journal use the "Space" key of the keyboard. Cancel selection - press the space bar again.

When you select rows with a space, a summary row is displayed at the bottom of the form, which summarizes the values ​​of the columns containing the sums. In order to select all the lines in the table, press the "+" key of the right additional keyboard layout. Full reset selection of lines is carried out using the "-" key of the right additional keyboard layout.

Using the context menu

In the line part of documents, in document journals, it is possible to use the functions of the context menu. The context menu is invoked by a click right mouse on the tabular section.

Upload selected rows to Excel

To unload the entire line part or only the lines separated by a space into Excel, or save to Excel file you need to select the Export item in the contextual, in which you specify the export option

Row selection options

When working with data, the "Select Rows" context menu item will be convenient. This paragraph suggests different ways highlighting lines.

Sum of marked cells

By marking with the mouse cursor numeric cells you can calculate the sum of numbers using the context menu item "Sum from marked cells". The result is displayed in a separate window.

Filtration

By cell

The "Filter by cell" option allows you to display only those table rows in which a value is found equal to the value of the selected cell.

There can be several filtering conditions.

In order to cancel the filtering conditions, use the menu item “Cancel filters by cell”.

According to the text

The "Filter by text" option allows you to display only those rows of the table in which a value is found equal to the text string entered for the search.

In order to cancel the filtering conditions, use the menu item “Cancel text filters”.

Standard toolbar in forms.

in the form of documents;

in the tabular section of documents;

in the form of a journal of documents

in the form of a reference book.

All forms of document creation have a standard toolbar that contains the following buttons:

"Create" - create a new document;

"Create a copy" - create a new document based on the specified content while maintaining

"Edit" - the selected document is opened for editing;

"Delete" - deletes the selected document from the list or a row from the table;

"Undo changes" - undo the changes made in the document (active only when editing the document);

"Fast print" - output of the document to print directly to the printer;

"Print" - printing a document with a preliminary output of a request for print parameters;

"Refresh" - update the data display;

"Change of document state" - transfer of a document from one status to another. When the status of a document changes, access to its editing is changed in accordance with the established rights, and the document is monitored for compliance with the rules and restrictions set by the budget accounting technology.

When the document is transferred to the status Approved / Finalized / Approved (posted), records are formed in the system registers and the data approved in the document are taken into account in all calculations and reporting documents. In order to change the status of several documents, you must select them in the corresponding journal with a space and press the button for changing the state. At the same time, a dialog box is displayed, which offers a list of available states and the ability to set a date if these states are Approved, Passed.

"View transactions" - view the results of transactions entered in the expense and / or balance registers (see clause 1.3.);

"Filter" - filter of the document journal, sets the conditions for displaying documents in the journal.

By default, the limitation of displaying documents by date is set according to the working period specified in the system settings. In addition to document date, journal data can be filtered by status.

"Filtering for version" - in directories containing records with a validity period, it is possible to filter records based on this period. By default, all current records for the current work date are displayed. Records are considered up-to-date if the "Period start date" parameter is less than the date specified in the "By date" field and the end date is greater than the current working date or is missing.

If necessary, you can view all records or only deleted ones.

"Show history of changes" - the counterparties' directories keep a history of changes for each record, which can be viewed if necessary.

Navigation bar in a table

Every form that has a table-like inline section uses the navigation bar above.

The panel is designed to move the cursor line by line.

In some documents, the toolbar contains buttons for uploading and downloading documents, which are designed for electronic exchange of documents between different budget levels in XML format, for example, to download the GRBS list, registers of expenditure obligations from the GRBS Budget 8.0 PC and download to the Budget 8.0 PC, etc.

The button calls the tool, with the help of which the search parameters for the document journal are set (see p. 3.3).

Calling the tool for finding links to an object allows you to track all documents and registers that contain links to the selected document.

Control when changing the state of the document

When the state of the documents changes, controls are carried out according to various conditions, as a result of which the Journal of the document state change can be displayed.

Messages displayed in this magazine, can be of the following types:

Actions taken;

Fatal error in which status change is impossible;

A warning, not a fatal error, in which a state change is allowed.

Viewing document movements

The form for viewing document movements is called from the standard document panel or document journal by clicking on the button. If there are entries for the selected document in several registers, for example, the ledger of accounting entries and the planned expense ledger, then the window for selecting the required ledger for viewing is displayed.

When you click on the "View" button in the register selection window, those forms with register entries will open, opposite which the flags are set.

If there are records for the selected document in only one register, then the register is opened immediately.

Viewing document movements is useful in case of disputable situations and identifying the reason for discrepancies between the data displayed in the document and displayed in reports.

Search

The search tool for specified conditions in document journals is invoked from the standard document panel or document journal by clicking the button.

The window for specifying search parameters is divided into three functional parts.

In the first part, all the properties of the document are set, organized as a tree structure. The root list of properties (marked with red ticks) refers to the head of the document, the next level (marked with black ticks) contains second-order properties: rows of the tabular section, properties of the directory, if the root-level parameter is selected on the document form from the directory, etc.

The second part of the search form - "Output fields" - sets the output fields to be displayed in the result report. In order to add a document property to the list of fields intended for display, you need to select the required one in the properties tree structure with the cursor and click on the "Display field" button. The list of selected fields can be edited using the toolbar presented in the second part of the form for specifying search parameters:

Field name editing button;

Button to remove a field from the list;

Moving a field higher or lower in the list;

Adding all root document properties to the list of output fields.

In the third part - "Conditions" - conditions limiting the search are set. In order to set a condition, in the properties tree, select with the cursor the one by which the constraint is supposed to be set and click on the "Add condition" button. For each selected condition, you need to specify a comparison operation. The list of comparison operations offered to the user is shown in the figure:

To search for given parameters you need to click on the "Start" button, as a result of which the search result is issued in the form of a report that can be printed. Also, in the report window on the toolbar, an edit button is displayed, by which you can call for viewing the document itself, to which the line of the search result report belongs.

Debugged conditions search query can be saved to a file and reused. To do this, use the "Save" and "Load" buttons.

In professional slang, the term GRBS, which is mysterious to the uninitiated ear, often sounds. He came into our everyday life a little over twenty years ago, and brought his Budget Code. In accordance with it, it is believed that the mysterious abbreviation GRBS is an abbreviation of the name "the main manager of budgetary funds."

GRBS concept: decoding

The main administrators of budgetary funds are among the most clearly visible participants in the budgetary process at absolutely any - federal, regional or local - level of government. The powers of the GRBS are clearly outlined by the provisions of Article 158 of the Budget Code. Usually, the founders of these state, budgetary or autonomous institutions act as GRBS in relation to subordinate institutions. In practice, within the framework of program budgets, all GRBS are responsible executors of the implemented state or municipal programs.

Departmental structure of budgets

What is GRBS? A clear picture can be found in the budget of any level of government. In accordance with the norms of the current legislation, when adopting a law or a decision on the budget, one of its mandatory requirements is to draw up a departmental structure of expenditures, that is, to consolidate the distribution of funds between specific ministries and departments that will be responsible for their use. All GRBS names can be found in the corresponding appendix. For example, the Ministry of Education will manage money for the Education sector. It is clearly seen from it that the GRBS code is the code of the department for which funds are provided. All these ministries and departments will be included in the list of participants in the budget process, the formation of which is the task of the body executing the budget.

The main tasks of the main administrators of budgetary funds

They proceed from the goals of the budgetary process itself.

The main tasks include the following:

• Achieving maximum efficiency and targeting the use of allocated budgetary allocations.
• Unconditional compliance with the targeted nature of spending in accordance with the terms of their allocation.
• Drawing up and communicating state (municipal) tasks to their subordinate institutions.
• Consolidation of reports on the use of funds.
• GRBS both preliminary and current, and subsequent.

Relations with administrators and recipients of budget funds

As part of its participation in the budgetary process, the GRBS compulsorily forms a list of administrators subordinate to it and, in essence, a decoding of the GRBS before the treasury of those directions where it plans to send those within its competence. Naturally, these funds will primarily go to those for whom this GRBS is the founder. The money will be sent for a reason, but as payment for specific services rendered to recipients of state or municipal services. For example, for a treated patient or a student who is studying. That is, practically the same commercial relations arise, but within their framework, it is not the citizens themselves or the enterprises to whom they are provided that pay for the free services guaranteed by the Constitution, but the state, represented by the main manager of budgetary funds, by transferring money to the institution that provided the service.

In order to plan the provision of services, a corresponding task is drawn up, through which the institution is obliged to provide a specific number of certain services at a rate established by the state.

Planning the GRBS of its expenses

In order to ensure efficient and rational use of budgetary funds, the GRBS conducts certain planning of spending its part of the “budget pie”. It is carried out as follows:

• After receiving information about the total amount of funds assigned to it and the goals and objectives to be achieved with this money, the GRBS lists these sources by recipients and directions.
• Each recipient is then informed of the amount within which he will carry out his activities in the next financial year and at the expense of which he can plan purchases.
• For the recipient of budget funds, he distributes his expenses according to the relevant items and draws up a budget estimate, from which it becomes clear how much money will be spent on salaries and how much for payment. utilities, and how much - for consumables. The estimate is approved by the GRBS, and it must also indicate the GRBS code - the code of the department that will control the spending of these funds.

Financial control

Since one of the main tasks in relation to any budget ruble is to prevent its misuse, one of the main goals for any GRBS is financial control throughout all stages of the budget process. Usually, the most clearly visible results are the results of subsequent control - that is, checking the already completed business transactions for their legality and necessity. Preliminary control, the task of which is to prevent possible violations before they are committed, as a rule, no one notices. Although it is he who makes it possible to avoid various kinds of mistakes in costs, completely unrelated to any malicious intent.

Subsequent control is carried out in the form of checks and revisions of existing accounting documents. Based on its results, various types are made and, if necessary, measures are taken to return the unlawfully spent funds and punish the perpetrators. For the implementation of subsequent control, the staff of the GRBS employs the appropriate specialists.

Financial control over the activities of the GRBS itself is carried out by the relevant financial control bodies.

Participation in the implementation of programs

Taking into account the fact that in order to achieve maximum results and adhere to the principle of targeting, most of the budget funds are currently spent through the implementation of various kinds of targeted programs adopted at all levels of government, it is not surprising that it is the GRBS that act as executors and developers of these programs. It is through the programs that the goals are achieved for the sake of which this or that ministry and department was created. And accordingly, when assessing the results of the implementation of a particular program, an assessment of the effectiveness of the activities of the authority is also given.

Within the framework of programs, actions may be envisaged for the implementation of which the GRBS do not transfer funds to subordinate institutions, but spend them directly themselves through their budget estimates. In such situations, it is they who act as customers in the performance of public procurement and bear full responsibility for their implementation.

Financing the activities of the GRBS itself

Since the main administrators of budgetary funds are, as a rule, government bodies that have the status of state institutions by law, in accordance with the norms of budgetary legislation, financial support for their direct activities is carried out through their budget estimates, which are drawn up in accordance with the generally accepted procedure. Amendments to it by the GRBS are made independently, but their number is limited by the relevant body responsible for the implementation of this budget.

When compiling consolidated budgetary statements, the GRBS includes in its data both a report on the execution of its own cost estimate and a set of reports on the recipients of budget funds subordinate to it. A summary report is submitted to the financial authority to consolidate data for the entire budget.

Conclusion

The role of the GRBS in the budgetary process of both the federal, the regional, and the local level is undoubtedly great. In essence, they act as regulators of most financial flows, responsible for their completeness, timeliness and outcome. And the quality of his powers is directly proportional to the level of qualifications of specialists who are responsible for their immediate areas of work. And the quality of the services provided by the state to all of us, ordinary citizens of Russia, also depends on the quality of the GRBS.