Changing budget estimate indicators in the electronic budget. Guidelines for making changes to the estimate in the electronic budget

To draw up the budget estimate of a government institution, we use a unified form according to OKUD 0501012, approved by order of the Ministry of Finance of the Russian Federation dated July 30, 2010 No. 84n. This regulation contains key guidelines for completing the form. Let's consider the main aspects.

There is no need to confuse the concepts of budget estimate and.

PFHDs are compiled by autonomous or budgetary government institutions, but the estimates are provided for government-type organizations, as well as for local governments.

We fill out the document based on notifications about the completed amounts of funding received from the main managers of the BS. We take it into account in accordance with the intended purposes. We distribute financing according to BC codes, taking into account the following sections:

1. In the first section of the document, reflect the costs of performing the functions of local governments, government organizations, as well as their divisions.
2. In the second section, indicate the amount of funds allocated in the form of subsidies for budget investment, subsidies for institutions and organizations, as well as for the provision of subventions and other interbudgetary transfers.
3. In the third section, disclose expenses that do not fall under the first and second sections.
4. Reflect the results for all sections in the fourth block of the document.

When allocating expenses, take into account the instructions of the Ministry of Finance of Russia No. 65n regarding the definition, codes of types of expenses and. At the request of higher-level managers, it is permissible to include additional details on KOSGU in the document. Be sure to prepare justifications for each expense item.

Sample of filling out the budget estimate for 2019

Features of compilation:

1. The document is approved by the head of the government institution, unless a different approval procedure is regulated by a higher-level GRBS.
2. If it is necessary to coordinate the form with the founder or GRBS, the position, full name should be indicated. and the date of approval in the header of the document.
3. If the founder has established additional detail for the institution, then fill out the “Analytical indicator code” column in accordance with the established requirements.
4. Confirm all spending goals with justifications - special calculations that provide financial evidence of the need for expenses.
5. Before approving the document, submit expense justifications to the founder for approval. Otherwise, the form may be declared invalid, and expenses incurred on such a document may be considered inappropriate expenses.

An example of calculations and justifications for the wage fund of employees of an institution

Regardless of what document is drawn up by the institution, a plan of financial and economic activities or a budget estimate, it is mandatory to draw up and provide justification calculations for the planning documentation.

Form approval rules

After agreeing on the justification calculations with a superior manager or founder, the form must be approved by the head of the government institution. If the manager is absent, then the responsible person must approve the document.

In addition to the manager, the form is approved by the head of the planning or economic department, if such a service exists in the institution. Form 0501012 is also endorsed by the chief accountant.

The form must be approved within 10 working days from the moment the LBO is submitted by the founder, unless a different procedure is provided by the superior manager.

Please note that GRBS has the right to approve its own forms of calculation forms and justifications for expenses.

How to make changes

If the founder has changed the established limits of budget obligations, form 0501012 will have to be adjusted in accordance with the changes. There is a procedure for correcting the form:

1. If the LBO was reduced. In this case, reflect the amount of the reduction on the corresponding line with a minus sign.
2. If funding is increased. Then indicate the amount of the increase with a plus sign for the corresponding BCC.
3. When redistributing funds within the limits of the completed LBO, follow the above rules. That is, if you decrease the value for a specific BCC, write down the amount with a minus sign, and distribute this amount among the lines that you plan to increase.

The amended document should be approved in a similar manner, that is, no later than 10 working days from the date of receipt of notification of the change in the LBO. The corrective draft budget estimate should be placed in “” according to the established rules.

If changes to the estimate of a government agency affect the budget schedule, then the estimate must be adjusted only after changes have been made to it.

Placing estimates in the “Electronic Budget” system

In 2019, all recipients of budget funds are required to draw up a draft budget estimate in the “Electronic Budget”. The automated system provides a special algorithm for posting information.

Instructions for the budget estimate in the electronic budget:

To facilitate the work of users, accounting automation is provided. Specialized programs allow you to generate documents in electronic form, so that you can then upload the finished documentation into the “Electronic Budget” system. For each, instructions have been developed that will help you understand, for example, how to work in the Estimate program for budgetary institutions.

Let's consider the sequence of actions for the formation and approval of changes to the budget estimate in the "Budget Planning" subsystem. You need to start entering data by creating a register “Proposal to make changes to the budget estimate” of the BBS, located in the subsection of the same name in the “Budget Estimate” section. Sections, subsections of the subsystem menu Budget planning Form of the subsection “Proposals for making changes to the estimate” To create a register, click on the “Add line” button. Next, in the “Select type of change and by issue” window that opens, fill in the “Type of change” and “By issue” fields by selecting a value from the reference book. To save the data, click on the “Save” button. Important: the “Type of change” field is required.

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“Add” button As a result, the “Settings” window will open, in which you need to fill in the appropriate fields (Figure 8). Figure 8. “Settings” window Important! In the “Settings for the BSP group” field, you must check the box if you need to enter analytics for certain BPS groups. The “PBS” field is filled in by selecting a value from the directory.
Important! The “PBS” field is required. Important! The “PBS Group” field is available for filling if the “Settings for PBS Group” field is checked. The “PBS Group” field is filled in by selecting a value from the directory. Important! The “PBS Group” field is required.
If detailing according to KOSGU is required, you must check the “Detailing according to KOSGU” field. After this, the “List of KOSGU” field will become available for filling out.

How to maintain estimates in the GIS “electronic budget”

BudgetPlan/. – in the window that opens, click on the “Login with certificate” button (Figure 1). Figure 1. Button “Login by certificate” After selecting the authentication method “Login by certificate”, the System automatically requests the electronic signature verification key certificate and the certificate PIN code, then the user-owner of the certificate is searched, and the main System window opens. After choosing a login, you must click on the “Login” button (Figure 2).
Figure 2. Login button Note: If different users use the same certificate for authorization (for example, one authorized person has different roles), the System will prompt you to select a specific user. After this, the main window of the “Budget Planning” task complex will open (Figure 3). Figure 3.

Formation of budget estimates for government institutions in the “electronic budget” system

As a result, printed report forms are downloaded to the user's workstation in the form of files with the *.xls extension. The printed form of the estimate contains information about the approved BCC lines that are current as of the date of formation. The official website of the Ministry of Finance of the Russian Federation contains a user guide for using the “Budget Planning” subsystem.
Introducing changes to budget estimates Federal government institutions must pay attention to the fact that if changes are made during the financial year to the approved budget indicators, for example, when changing the amounts of completed budget assignments, it is necessary to place the relevant information in the GIIS “Electronic Budget”. The institution has 10 days to make changes. If you miss the established deadlines, you will face administrative liability provided for in Article 15.15.7. Code of Administrative Offenses of the Russian Federation.

2 system startup

Consolidated budget list" (except for type of changes 301,302) 55 8.2.1 Formation of the document "Proposal for amendments to the budget estimate" of the PBS. Formation of the budget estimate in the "electronic budget" system

• If the founder has established additional detail for the institution, then fill out the “Analytical indicator code” column in accordance with the established requirements.
• Confirm all spending goals with justifications - special calculations that provide financial evidence of the need for expenses.
• Before approving the document, submit expense justifications to the founder for approval. Otherwise, the form may be declared invalid, and expenses incurred on such a document may be considered inappropriate expenses.

Online magazine for accountants

The menu of the “Budget planning” subsystem includes sections “Settings”, “System reference books”, “Budget estimate” and “Budget list and LBO (GRBS)”. The “Budget estimate” section contains subsections: “Additional analytical code”, “Proposals for making changes to the estimate calculation”, “Budget estimate indicators”, “PBS documents”, “PBS groups”, “Settings”, “Expense schedules”, "FC Documents". Let's consider the general algorithm of actions for drawing up estimates in the Budget Planning subsystem.

Compilation begins with the formation of the register “Indicators of budget estimates”. The first action is to load the budget commitment limits. The download is available if the main manager of budget funds has the appropriate initial settings for maintaining budget records.

Maintaining estimates in the “electronic budget” gis

Info

It is necessary to create a new version of the BCC line in the “Indicators of Budget Estimates” register, then, in the same manner as for creating an estimate, download the document “Expense Schedule” of the PBS and fill out the OPSP forms. When there is no need to make changes to the “Budget Schedule” document. Entering data also begins with the formation of the register “Proposal to make changes to the budget calculation” of the BBS. Next, you need to generate and approve the documents:

• “Certificate on changes in BR and LBO” (f.

0501153)

“Decision to change BR and LBO” (f. 0501154) RBS.

Download the document “Expense Schedule” of the PBS and generate the document “Change in Budget Estimate Indicators” (f.0501013). The subsystem allows for the generation of a printed form of the document “Change of the budget estimate” (f.0501013). Materials of the newspaper “Progressive Accountant”, budget issue.

Making changes to the estimate in the electronic budget system

Changes in budget estimate indicators" (f.0501013). carry out its internal approval and external approval. To make changes to the OPSP form, select the corresponding line, click on the “Register” button and select the “Edit” item. Editing the OPSP As a result, the OPSP form will open for editing. Depending on the switching of modes, the register header will display different amounts in the columns: - in the “Proposals for amendments to the OPSP” mode – the amount of the change will be displayed; - in the “Approved OPSP indicators” mode – the current amount for the approved BCC line in the “Indicators” register budget estimates"; - in the "Total, taking into account changes in OPSP" mode - the future amount taking into account changes. - The formation of the document "Change in budget estimate indicators" (f.0501013) is carried out in the "PBS Documents" register in the "Outgoing" tab.

Formation of budget estimates in the “electronic budget” system

Attention

Formation of “Proposals for making changes to the estimate” (with type of changes 301, 302)2. Create a “Change in the budget estimate” with the addition of proposals for making changes to the budget estimate.3. Approve “Change of budget estimate”4. Displaying approved changes in the register of budget estimate indicators.

ELECTRONIC BUDGETChanges in estimated indicators leading to changes in the budget schedule of the GRBS (RBS)1. Formation of a “Proposal to amend the estimate” (except for the type of change 301, 302)2. Inclusion of the generated proposals in the document “Certificate on changes in BR and LBO (F.

0501153)" Coordination of GRBS (RBS) Certificates on changes in BR and LBO3. Obtaining a positive/negative resolution of the GRBS (RBS) on the document “Certificate of changes in BR and LBO (F. 0501153)”23 ELECTRONIC BUDGETChanges in estimated indicators leading to changes in the budget schedule of the GRBS (RBS) (continued)4.
Formation and approval of the document “Code of Estimates of Institutions” (RBS) 41 7.2 Formation and approval of the document “Code of Estimates of Institutions” (GRBS) 41 7.2.1 Formation of the document “Code of Estimates of Institutions” (GRBS) 44 8 Formation and approval of changes to the budget estimate. 52 8.1 Making changes that do not require changes to the document “Budget List” (f. 0501060) and “Consolidated Budget List” (type of changes 301.302), including when allocating additional limits on budget obligations. 52 8.1.1 Making changes when analytics in the OPSP forms are changed.. 52 8.1.2 Making changes when receiving additional limits on budget obligations. 55 8.2 Introducing changes that require changes to the document “Budget List” (f. 0501060) and “Consolidated Budget List” (except for the type of changes 301,302) 55 8.2.1 Formation of the document “Proposal to make changes to the estimate calculation” of the PBS..

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Question

We are a general contractor under a government contract. The work is performed by a subcontractor. Those. We have a relationship with the government customer and with the subcontractor. During the execution of the work, it became clear that some of the work indicated in the estimate would not be carried out, because... there is no need, but the work that needs to be done is not included in the estimate. How to change the estimate, exclude unnecessary types of work and include the necessary ones? Does the change need to be carried out by both the subcontractor and the government customer? The price will not change.

Answer

Significant changes to the terms of the contract after its signing and during execution are not allowed on the basis of Federal Law Art. 95 No. 44 Federal Law. In your case, as I understand it, these are significant changes. The contract must indicate the specific repair object (room, address, area, etc.), and also list the types and scope of work.

At the same time, it is impossible to change the scope of work or involve the contractor in additional work not specified in the contract.

The only exceptions are cases determined by law, providing for the introduction of such changes by agreement of the parties. Clause 1 of Art. 95 No. 44 Federal Law provides for the possibility of making significant changes under certain conditions:

- that such a possibility of changing the conditions was provided for in the contract in advance,

— an increase or decrease in the volume of work cannot exceed 10% of the total volume.

Thus, even if unforeseen repair work is identified during the execution of a government contract, the institution does not have the right to sign an additional agreement with the contractor for additional work. The only way out of the situation is to re-place the order for this part of the work and conclude a new government contract.

An example of an additional agreement to increase the scope of work (no more than 10%) under a government contract can be found here.

The rationale for this position is given below in the materials of the Lawyer System.

FEDERAL LAW OF 04/05/2013 No. 44-FZ

"Article 95. Change, termination of contract

1. Changing the essential terms of the contract during its execution is not allowed,* with the exception of their change by agreement of the parties in the following cases:

1) if the possibility of changing the terms of the contract was provided for by the procurement documentation and the contract,* and in the case of a purchase from a single supplier (contractor, performer) by the contract:

a) when the contract price is reduced without changing the quantity of goods, volume of work or service provided for in the contract, the quality of the goods supplied, the work performed, the service provided and other terms of the contract;

b) if, at the customer’s proposal, the quantity of goods, the volume of work or services provided for in the contract is increased by no more than ten percent, or the quantity of goods supplied, the volume of work performed or services provided, stipulated in the contract, is reduced by no more than ten percent.* In this case, by agreement of the parties, it is allowed a change, taking into account the provisions of the budgetary legislation of the Russian Federation, of the contract price in proportion to the additional quantity of goods, additional volume of work or services based on the unit price of goods, work or services established in the contract, but not more than ten percent of the contract price. When reducing the quantity of goods, volume of work or service provided for in the contract, the parties to the contract are obliged to reduce the contract price based on the unit price of the goods, work or service. The price of a unit of additionally supplied goods or the price of a unit of goods in case of a decrease in the quantity of the supplied goods stipulated by the contract must be determined as the quotient of dividing the original contract price by the quantity of such goods stipulated in the contract;

2) if the price of a contract concluded to meet federal needs for a period of at least three years is or exceeds the price established by the Government of the Russian Federation, and the execution of the specified contract due to circumstances beyond the control of the parties to the contract is impossible without changing its terms, these conditions may be changed to based on the decision of the Government of the Russian Federation;

3) if the price of a contract concluded to meet the needs of a constituent entity of the Russian Federation for a period of at least three years is or exceeds the price established by the Government of the Russian Federation, and the execution of the specified contract due to circumstances beyond the control of the parties to the contract is impossible without changing its terms, these conditions may be changed on the basis of a decision of the highest executive body of state power of a constituent entity of the Russian Federation;

4) if the price of a contract concluded to meet municipal needs for a period of at least one year is or exceeds the price established by the Government of the Russian Federation, and the execution of the specified contract due to circumstances beyond the control of the parties to the contract is impossible without changing its terms, these conditions can be changed on the basis decisions of local administration;

5) changes in accordance with the legislation of the Russian Federation of regulated prices (tariffs) for goods, works, services;
6) in the cases provided for in paragraph 6 of Article 161 of the Budget Code of the Russian Federation, when reducing the limits of budget obligations previously communicated to the state or municipal customer as a recipient of budget funds. At the same time, the state or municipal customer, during the execution of the contract, ensures the approval of new terms of the contract, including the price and (or) timing of the contract and (or) the quantity of goods, volume of work or services provided for by the contract;

7) in the case of concluding a contract with a foreign organization for the treatment of a citizen of the Russian Federation outside the territory of the Russian Federation, the contract price may be changed if the list of services related to the treatment of a citizen of the Russian Federation is increased or decreased for medical reasons, if this possibility was provided for in the contract with a foreign organization .“

For more information about changing the terms of a government contract, you can see the Procedure for changing the terms of a contract*

* This is how part of the material is highlighted that will help you make the right decision.

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Since 01/01/2016, the limits of budget obligations to our Territorial body are communicated without detailing the KOSGU. At the same time, accounting is still maintained with the KOSGU code in the account number. In the process of economic activity, there is often a need to redistribute (transfer) the received limits of budget obligations from one KOSGU article to another (within the same expense type code). The budget estimate is approved by the head of our institution - he has the right to approve the estimate.
Question. What documents can serve as a basis for an accountant when redistributing (transferring) the limits of budget obligations between KOSGU articles in a government institution? What is the registration procedure?
1. Are changes made to the Budget Estimate, approved by the manager, and then reflected in the accounting accounts?
2. Is the budget estimate adjusted and approved on the basis of the Accounting certificate for the document “Budget data of the PBS/AIF” (form 0504833)? If so, then in what time frame?

Answer

Vladimir Pilipenko answers, expert

To change the estimate during the year, the institution draws up proposals according to f. 0501013, attaches a detailed justification (calculations) and sends it to the higher RBS (GRBS). And he makes adjustments to the budget estimate, approving changes in its indicators. One copy of the approved updated estimate remains with the RBS (GRBS), the second is returned to the institution. When changing the limits of budget obligations, GRBS independently set deadlines for clarifying the indicators of budget estimates. Typically, changes must be made within 10 business days. But the manager can fix specific dates. Indicators of the budget estimate can be changed within the adjusted limits of budget obligations (LBO). Changes made to the estimate are approved in accordance with the general procedure established for the approval of estimates.

Amendments to estimates that require changes in the budget schedule of the State Budgetary Inspectorate and the volume of medical supplies are approved only after they have been adjusted. Having received a notification of changes in budget allocations (LBO), it is necessary to reflect in the accounting operations to bring the allocations (limits). When magnified with a plus sign. When decreasing, an entry is made in accounting similar to the entry for their acceptance, but with a minus sign. If the institution has added limits for the current financial year, a posting is made to the debit of account 1,501,15,000 and the credit of account 1,501,13,000.

A detailed procedure for making changes to the estimate is given below in the recommendations of the GlavAccountant System.
Rationale
(Information that will help you make the right decision is highlighted in color)

From an article in the magazine “State Institutions”, No. 7, July 2016

Budget estimates inevitably have to be adjusted throughout the year. This occurs at the initiative of the institution when it is necessary to move the limits by budget classification codes within the limits of budget obligations (LBO). If a change in indicators requires adjustments to the GRBS budget schedule and volume limits, new estimate indicators will be approved only after they have been adjusted.

Document

For information on how to make changes to the budget estimate, see

In 2019, the highest authority regulating the maintenance of BS for government institutions is the main manager of funds from the budget of the regional or municipal level in which a certain CG operates. GRBS has the right to change the procedure for preparing and submitting planning documentation, as well as to approve its payment forms.

The estimate is formed for the period of the financial year and the planning period. The basis for its completion is the budget indicators approved by the main manager and communicated to the establishment of the LBO. The generated document is the basis for drawing up planning documentation for the institution’s procurement activities (procurement plan, schedule).

Financial and economic activity plan or budget estimate

State employees and autonomous institutions also have their own type of planning and accounting documentation - a plan of financial and economic activities. However, the concepts of BS and PFHD are not identical. These planning documents have a number of obvious differences:

1. AU and BU have the right to distribute and use proceeds from income-generating activities at their own discretion. Organizations at this level can also independently make changes to the section of the PFHD “Income-generating activities”. All income from the entrepreneurial activities of CGs is distributed as budget revenue (with the exception of donations), therefore, government institutions can dispose of such revenues only after changes to the current legislation come into force.
2. The BS is formed for the next financial period - a year and is approved by the chief administrator. Changes to the estimate are also regulated by GRBS. The PFHD is compiled simultaneously for the financial year and the planning period and is approved by the founder of the AU, BU. The procedure for making changes is regulated by the Ministry of Finance of the Russian Federation.
3. The BS is formed according to indicators of income and expenses, which in any case should be equal. PFHD consists of receipts (subsidies for civil protection and MH, targeted funds, investments from the budget, receipts from the provision of basic and paid services and other income-generating activities) and payments, and payments are not always equal to receipts.
4. The BS is developed in accordance with the standards of Order No. 112n in terms of the classification of budget expenditures, the PFHD is regulated by Order of the Ministry of Finance No. 81n dated July 28, 2010.

How to fill out

The estimate is formed on the basis of notifications received by the CU about the amount of financing. All LBOs are taken into account in strict accordance with their intended purpose. Funding volumes are distributed item by item based on the BCC (Order of the Ministry of Finance No. 65n dated July 1, 2013).

The first section of the BS is intended to reflect expenses aimed at performing the functions of local governments, CUs or its divisions.

The second section includes funds that are intended for budget investments, subsidies, subventions and interbudgetary transfers.

The third section is reserved for other costs that were not taken into account in the previous sections.

The fourth section is filling out the results for the first three blocks of the BS. When forming a BS, it is necessary to draw up a justification for each expense item - additional calculation forms.

The BS must be drawn up within 10 working days after the limits of budget obligations are brought to the CU.

The BC formed, verified and signed by the chief accountant is approved by the head of the management company. The planning document, as well as all justification annexes to it, are approved by the head of the GRBS (if necessary). In the event that the calculations are not agreed upon by a higher authority, they will be considered non-targeted, and the BS may be recognized as an invalid document.