What is the procedure for filling out an Application for cash flow, incl. abbreviated

In accordance with the Order of the Federal Treasury No. 8n dated 10.10.2008, which approved the Procedure for Cash Service for the Execution of the Federal Budget, the Budgets of the Subjects of the Russian Federation and Local Budgets and the Procedure for the Territorial Bodies of the Federal Treasury to Exercise Certain Functions of the Bodies of the Subjects of the Russian Federation and for the Execution of the Corresponding Budgets (hereinafter referred to as the Procedure 8n), in order to make cash payments, recipients of federal budget funds and administrators of sources of financing the federal budget deficit submit to the Federal Treasury at the place of service in electronic form or to the following payment documents:

• Application for cash expense (KFD form code 0531801);
• Application for cash expense (abbreviated) (KFD form code 0531851).

The procedure for filling out the Application for cash flow with the provisions of clause 9.2 of Procedure No. 8n, the abbreviated Application for cash flow - clause 9.31 of Order No. 8n.

An application for cash expenditure is formed to pay monetary obligations within the framework of one budget obligation.

An abbreviated Application for cash flow will be applied in cases where the payment of a monetary obligation is carried out under one budget obligation in the Russian Federation, according to one code of the budget classification of the Russian Federation, and the occurrence of a monetary obligation is confirmed by no more than one document-base. At the same time, the reduced Application for cash flow is not used for non-banking transactions.

Let's consider the most relevant ones that arise in state institutions when filling out Applications for cash expenses.

How to fill out an Application for cash expense when transferring funds to pay for tax and other payments to the budgets of the budget system of the Russian Federation?

In accordance with the procedure for accounting by the Federal Treasury of revenues to the budget system of the Russian Federation and their distribution between the budgets of the budget system of the Russian Federation, approved by Order No. 92n dated 05.09. of the Treasury on balance account No. 40101*, is not a basis for classifying this receipt as unexplained, and, therefore, it is not necessary to indicate it in section 3 of the Application for cash expenditure.

In addition, when transferring funds in payment of tax and other payments to the budgets of the budget system of the Russian Federation to account No. 40101, the details of tax payments, including the budget classification code by which these payments are taken into account, are filled in section 4 “Details of tax payments” of the Application for cash flow. Accordingly, filling in column 4 “Personal account” of section 3 “Counterparty details” and column 4 “Recipient’s BC code” of section 5 “Deciphering the application for cash expenses” when transferring funds in payment of tax and other payments to the budgets of the budgetary system of the Russian Federation to account No. 40101 not required.

* Account No. 40101 “Revenues distributed by the bodies of the Federal Treasury between the budgets of the budgetary system of the Russian Federation”.

What to indicate in column 2 "TIN" of section 3 "Details of the counterparty" of the Application for cash expenses, if the counterparty is an individual who does not have a TIN?

In accordance with clause 9.2 of Procedure No. 8n, section 3 of the Application for cash flow contains the details of the counterparty to which funds are transferred in accordance with this Application, while column 2 of section 3 indicates the counterparty's TIN.

According to the requirements for text file formats used between the bodies of the Federal Treasury and participants in the budget process, if the counterparty - an individual does not have a TIN, column 2 of section 3 indicates 0.

The body of the Federal Treasury, on the basis of Applications for cash expenditures received from recipients of federal budget funds (administrators of sources of financing the federal budget deficit), forms funds for the transfer, drawn up in accordance with the requirements (clause 2.4.1 of Procedure No. 8n).

According to Appendix 1 “List and description of the details of a payment order, collection order, payment request” to the Regulations on the rules for making a transfer approved by the Bank of Russia on June 19, 2012 No. 383-P, field 61 “TIN” of the payment order indicates the TIN of the recipient (if assigned) .

Thus, if an individual does not have a TIN, zeros (“0”) are entered in field 61 of the payment order.

When can I not fill out section 2 “Details of the foundation document”?

This is possible in the following cases:

• when filling out the Application for cash expense by the divisions of the Bailiff Service. In this case, the details of the enforcement proceedings for which the debt is collected from a legal or natural person are not indicated;
• when the recipient of budgetary funds forms an Application for cash expenditure to make cash payments at the expense of funds received in temporary disposal. At the same time, in addition to section 2, section 4 “Details of tax payments” is also not filled out.

What to indicate in section 2 “Details of the basis document” for payment of obligations for the services rendered?

In this case, an act of performed work (services) may be indicated.

What should the recipient of budget funds indicate in section 2 “Details of the base document” to pay the debt under the executive document?

You should indicate only the number and date of the executive document, without indicating the cause of the debt.

If in section 1 “Document details” in column 8 “Purpose of payment (note)” several documents are indicated, and in section 2 “Details of the base document” - only one, is it necessary to submit all documents to the Federal Treasury in order to authorize the payment of monetary obligations? - grounds?

It is necessary to submit all the supporting documents specified in the Application for cash expenses, and if an electronic copy of them exists in the Federal Treasury, resubmission of the supporting documents is not required.

Now let's look at how to fill out an Application for cash expense (abbreviated).

In accordance with the provisions of clause 9.31 of Order No. 8n, in the field “Reason for payment” of section 1 “Document details” the following is indicated:

• on the line “agreement (government contract)” - the relevant state contract (agreement) for the supply of goods, performance of work, provision of services for state needs or another document-base, for example, a municipal contract;
• on the line “name of the basis document” - the name of the document confirming the occurrence of a monetary obligation, for example, an invoice or an act of work performed, etc.

In accordance with the provisions of paragraph 2.1.1 of Order No. 8n, an Application for cash flow (abbreviated) is issued upon payment of a monetary obligation, confirmed by no more than one document-base. In the event that two or more supporting documents are submitted to the Federal Treasury, the payment of the monetary obligation is carried out on the basis of the Application for cash expense (form code for KFD 0531801), which provides for the possibility of specifying in section 2 “Requisites of the supporting document” several supporting documents.

According to the provisions of clause 9.31 of Procedure No. 8n, in the field “Name of the legal entity, Surname, I.O. individual” section 2 “Details of the counterparty” of the Application for cash expenses (abbreviated) the name of the counterparty is indicated. If the counterparty has an appropriate personal account opened with the Federal Treasury, then its full or abbreviated name is indicated, in brackets - the full or abbreviated name of the counterparty, as well as the number of the personal account opened for him with the Federal Treasury.

In column 1 “BC code” of section 3 “Details of tax payments”, the budget classification code (BCC) is indicated, according to which the funds transferred in accordance with this application should be credited to the income of the corresponding budget of the budget system of the Russian Federation, as well as the KOSGU code, if the recipient of the payment is the counterparty, the corresponding personal account of which is opened by the Federal Treasury or financial authority.

In accordance with the provisions of clause 2.1.2 of Order No. 8n, the Federal Treasury body checks the correctness of the formation of the Application for cash expenditure (abbreviated) for the presence of details and indicators provided for filling.

If an appropriate personal account is opened for the counterparty with the Federal Treasury, the absence of such indicators as the counterparty's personal account number (with the exception of the personal account intended to reflect operations for the administration of revenues to the budget) and KBK (KOSGU) in the fields and columns of sections 2 and 3 is the basis for refusal by the Federal Treasury to accept such a payment document for execution.

Answered the questionYu.V. Kamardina , Deputy Head of the Department for Methodological Support of Budgetary Powers of the Federal Treasury for the Execution of the Federal Budget

The document is used in settlements through the Federal Treasury.

The document is intended for formation and printing Applications for cash flow (abbreviated) (f. 0531851) to pay a monetary obligation, as well as to reflect in the accounting operations for cash payments from the budget.

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  payment of taxes and fees.

Document Application for cash flow (abbreviated) applies under the following conditions:

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  payment of a monetary obligation is carried out according to the obligation in the currency of the Russian Federation;
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  payment of a monetary obligation is carried out according to one code of the budget classification of the Russian Federation;
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  the occurrence of a monetary obligation is confirmed by no more than one document-foundation.

Create a new document. Create list command bar Settlement and payment documents to and select item Application for cash flow (abbreviated) in the shape of Selecting a document type.

Recommendation: pressing the button Create based on

Document details Application for cash flow (abbreviated) filled in the same way as the details of the document Application for cash flow subject to restrictions:

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  the document is drawn up according to only one budget classification code;
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  in the document, you can specify only one document - the basis for accepting monetary obligations.

Clue: Unlike Applications for cash flow, document Application for cash flow (abbreviated) does not apply to registration of non-banking transactions.

7.1.7.Payment order

Document Payment order used for settlements through the Federal Treasury and credit organizations.

The document is intended for generating and printing payment orders in the form 0401060 for payment of financial obligations, as well as for recording transactions for debiting funds from a settlement (personal) account opened with a credit institution.

With the help of one document, you can reflect the write-off from the account of funds that should be charged to several accounting accounts or to different expense items. Working with the document provides that for all personal accounts of the institution opened with credit institutions or treasury bodies, a single numbering of payment orders is maintained.

The document allows you to execute the following operations:

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  return (compensation) of excessively received income;
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  payment to suppliers and other payments (206.00, 302.00);
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  transfer to the budget of funds for compensation for damage, shortages, receivables of previous years;
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  transfer of funds in temporary disposal;
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  payment of taxes and fees.

Create a new document. To enter a new document, you can click the button Create list command bar Settlement and payment documents in Journal of settlement and payment documents and select item Payment order in the shape of Selecting a document type.

Recommendation: a new payment document can be created based on the document Information on the agreement (contract), pressing the button Create based on. In this case, the binding of the payment document to the obligation is guaranteed, that is, the fulfillment of obligations will be monitored.

7.1.7.1 Filling in the details of the document header

The number is generated automatically when creating a document, and it can be edited.

Clue: When making payments through the settlement network of the Bank of Russia, payment documents are identified by the last three digits of the number, which must be different from 000.

First of all, you need to fill in the details the date and Organization. The personal account of the organization from which the transfer of funds should be made is selected in the directory Personal account details.

Recipient- the organization that is the recipient of the funds. Selected from the directory Counterparties.

Beneficiary's account– the beneficiary's account to which the money should be sent. Selected from the directory Bank and treasury accounts.

Treaty- basis for payment. Selected from the directory Contracts and other grounds for the emergence of obligations. When creating a document attribution Based on the document, this field will be filled in automatically.

Sum- the total amount of the transfer under the document in rubles.

When paying for inventory items, works or services that are subject to value added tax, you must either indicate the tax rate (details VAT rate), or enter the tax amount (details VAT amount). When setting props VAT rate attribute value VAT amount, generated automatically, can be calculated with a penny. The program allows you to manually round the resulting value to whole rubles.

7.1.7.2 Filling in the details on the "Purpose of payment" tab

When creating a document payment based on document Information on the agreement (contract) this tab is filled in automatically.

In the tabular section on the tab Purpose of payment Here is the breakdown of the payment amount:

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  Source of funds- the type of funds at the expense of which the cash payment should be made. It is filled in automatically depending on the section of the personal account specified in the header of the document.
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  KBK– classification attribute of the account for each type of funds. Selected from the directory KPS.

Clue: KBK you must specify a value consisting of 17 zeros.

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  KOSGU– economic classification code. Selected from the directory KEK.

Clue: When transferring funds at temporary disposal, for the requisite KOSGU value must be specified 000 .

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  Target code- Selected from the directory Types of target funds.
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  Event code - Selected from the directory Events.
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  Additional classification - Selected from the directory Additional budget classification
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  Commitment- is selected from the obligation directory. This requisite is filled in when the document transitions to the “Signed” status and is rigidly fixed to the document to the registrar, as well as to payment and assignment documents.
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  Sum– the total amount or part of the total amount of the transfer, which should be allocated to the analytics objects specified in the line. The total sum of the terms in the column Sum must equal the attribute value Sum in the header of the document.

Purpose of payment- information about the purpose of the payment, common to the entire document. The text of the payment purpose can be filled both manually and automatically using a text template Purpose of payment, using the button Fill in the purpose of payment. Templates are configured and stored in the directory Text templates Payment details.

Order of payment– number of the payment priority group.

Payment term– in accordance with the “Regulations on the rules for the transfer of funds” No. 383-P dated June 19, 2012, the value of the requisite is not indicated, unless otherwise established by the Bank of Russia.

Filling in the details on the "Payer/Recipient" tab. Group details Payer and Recipient filled in automatically based on the selected attribute values Organization, personal account, Recipient and Beneficiary's account and, if necessary, can be edited for a specific payment.

7.1.7.3 Filling in the details on the "Tax payment" tab

Details on the bookmark tax payment must be completed only when transferring taxes and other obligatory payments to the budget.

Tax, fee or other payment to the budget– type of tax or obligatory payment. Selected from the directory Organization taxes and payments. After selecting the type of tax or mandatory payment, the details are automatically filled in Payment receiver and Beneficiary's account in the header of the document, as well as details on the tab tax payment, if they are specified in the tax card.

– institution status code. Selected from the list.

Clue: If the attribute value Taxpayer status (101) equals 08 , then on this tab it is necessary to indicate further only the codes of the budget classification and OKTMO (OKATO). When generating a printed form for details that are not specified, the value 0 will be displayed in fields 105–110 of the form.

BC code (104)– tax (fee) code according to the classification of budget revenues of the Russian Federation.

Clue: In digits 14–17 of the income code, the taxpayer must independently indicate the income program code, the first character of which reflects the type of payment: tax (1), penalties and interest (2), fines (3). In a typical configuration in the directory Classification of budget revenues bits 14–17 are filled with zeros. When transferring a tax or fee, you should independently edit the categories 14–17 in the corresponding details of the document.

Code OKTMO (OKATO) (105)- code OKTMO (OKATO) of the municipality on whose territory funds are mobilized from the payment of tax (duty) to the budget system of the Russian Federation.

Reason for payment (106)– payment basis, by default the value is indicated TP(payments of the current year). The required attribute value is selected from the list.

Props Tax period (107) can take values: MS - monthly payment; KV - quarterly payment; PP - semi-annual payment; GP - annual payment or Payment on a specific date.

Depending on the given attribute value Reason for payment in props Tax period (107) specify the frequency or specific date of payment of the tax.

In the first case, the period specified in the tax card is substituted by default, it can be changed. In this case, the field on the right reflects the value that will be generated in field 107 of the PD.

In the second case, you should indicate the date of payment, as well as the number and date of the document - the basis for payment (decisions on installment plans, deferrals, restructuring, suspension of collection, etc.).

Payment type (110)– type of payment. Selected from the list.

Registration of payment orders for the transfer of other obligatory payments to accounts for accounting for income and budget funds of all levels of the budgetary system of the Russian Federation is carried out in the same manner.

To process payment orders in this case, information on other mandatory payments should be entered in the directory Organization taxes and payments.

Printing a Document. After checking the correctness of filling out the document, it should be recorded using the button Write object document form command bar. Followed by the button Seal form a printed form of the document, and then print the required number of copies.

Execution status. Actions for assigning and changing the status of a document will be performed similarly to the actions described in the "Application for cash expense" section.

7.1.7.4 Filling in the details on the "Accounting operation" tab

Typical operation- selected from the list Typical operations.

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  CFD CFD.
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  Credit account- is selected from a fragment of the chart of accounts (EPSBU).
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  KPS for account 201.00- selected from the directory KPS. If the organization has a working chart of accounts set up, then filling in the details KPS not necessary.

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  Dt of account 205.XX.560 “Income settlements” and Kt of accounts 210.02.XXX “Settlements with the financial authority on budget receipts”, 201.11.610 “Cash funds of the institution on personal accounts with the treasury authority”.

Payment to suppliers and other payments (206.00, 302.00). For this typical operation, you must fill in the details:

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  Advance payment– when transferring an advance, check the box.

Also, by analogy with the typical operation Return (compensation) of excessively received income details are filled in CFD,Credit account and KPS for account 201.10.

Transfer to the budget of funds to compensate for damage, shortages, receivables of previous years. For this typical operation, you must fill in the details:

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  Debit account 210.02 or 303.05 .

When posting a document, postings are generated:

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  Dt of the corresponding accounts of analytical accounting 210.02.ХХХ “Settlements with the financial authority for budget receipts”, accounts 303.05.830 “Reduction of accounts payable for other payments to the budget” and the credit of the corresponding accounts of analytical accounting of account 304.05.ХХХ “Settlements on payments from the budget from financial authorities."

Transfer of temporary funds. For this typical operation, you must fill in the details:

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  Credit account- is selected from a fragment of the chart of accounts (EPSBU). Can take values 201.11 or 201.21 .
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  counterparty – temporary source of funds. Chosen in the directory Counterparties.
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  KPS for account 201.10- selected from the directory KPS.
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  KPS for account 304.01- selected from the directory KPS.

If the organization has a working chart of accounts set up, then filling in the details KPS for account 304.01 and KPS for account 201.10 not necessary.

When posting a document, postings are generated:

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  Dt of account 3.304.01.830 “Reduction of accounts payable on funds received under temporary disposal”, Kt of the corresponding accounts of analytical accounting 3.201.11.ХХХ “Cash funds of the institution on personal accounts with the treasury authority”.

Payment of taxes and fees. For this typical operation, you must fill in the details:

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  Tax (fee) is paid at the expense of income(profit, VAT, etc.) - the checkbox is checked when paying tax at the expense of income.
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  CFD– financial security code. Chosen in the directory CFD.
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  Credit account- is selected from a fragment of the chart of accounts (EPSBU). Can be 201.11, 201.21, or 304.05.
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  KPS for account 201.10- selected from the directory KPS.

When posting a document, postings are generated:

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  Dt of account 303.ХХ.ХХХ “Settlements on payments to budgets”, Kt of the corresponding accounts of analytical accounting 201.11.610 “Cash funds of the institution on personal accounts in the treasury body”, 304.05.ХХ “Settlements on payments from the budget with financial authorities”.

Clue: Postings in correspondence with account 201.04 should be reflected in group documents Cash desk of the organization.

Additional features. Based on document Payment order you can enter documents Cancellation Request and Storno. Based on document Payment order with sign Advance payment you can enter a document Invoice received.

By analogy with payment orders, the indication of UIN in cash applications has also become a mandatory element in their completion. Let's consider this issue in more detail.

What to be guided by

The current procedure for filling out orders for transferring money to the treasury has been in effect since January 01, 2014 and approved by order of the Ministry of Finance dated November 12, 2013 No. 107n. In fact, he introduced new rules for processing payment orders. Basically, firms, enterprises, merchants and individuals work with these documents. When making budget payments, they, as a rule, fill in field 22 with UIN - a unique accrual identifier.

These changes forced the Ministry of Finance and the Treasury to prescribe the methodology for bringing UIN in the application for cash expenditure for the public sector. The form of this document is fixed by Appendix No. 1 to the order of the Treasury dated 10.10.2008 No. 8n. According to the QFD, this form has the code 0531801:

Based on the letter of the Treasury of Russia dated December 19, 2013 No. 42-7.4-05 / 5.3-836, the format of the UIN sample in the application for cash flow from 31.03.2014 must comply with the following requirements:

• in the column "Type" - the letters "UIN";
• in column 2 "Number" - UIN code;
• column 3 - do not fill;
• in column 4 "Subject" put a dash.

For this purpose, the second section of the application called "Requisites of the base document" serves:

There is no special documentation or any reference tools in which you can find the UIN necessary for filling out an application. The fact is that this code must be unique. Otherwise, he will not be able to adequately pass in two different payments. It is assigned to a future payment automatically in the process of accruing funds by the administrator of the corresponding receipts to the treasury.

In an abridged application

Abbreviated requests for cash flow are also in use. The form of this document is approved by Appendix No. 30 to the mentioned order of the Treasury No. 8n dated October 10, 2008 (according to the KFD, the form has the code 0531851). UIN in the application for cash flow on this form is indicated differently.

The unique accrual identifier in abbreviated applications is indicated in the first section "Document details". The order is as follows:

• in the requisite "name of the document-base" - the abbreviation "UIN";
• in the attribute "Number" - the UIN indicator.

I started doing this because in one of our departments, organizations, the chief accountant was fired under an article, one of the reasons for the reprimands was that the head did not sign these applications (although the invoices were signed), and then said that he did not give orders for payment. Now we are all insured, we sign everything, and only then we send it. Airat 2010-11-08 16:40:26 And the boss should not be forced, it is necessary to explain that during the check this will be a rather significant remark. I do not print applications, I only print the payment order and put the signatures of the head and chief accountant on it. One check was enough to stop saving paper and manager's time.

Applications for cash flow. Questions and answers.

This requisite is filled in when the document transitions to the “Signed” status and is rigidly fixed to the document to the registrar, as well as to payment and assignment documents.

• Amount – the total amount or part of the total amount of the transfer, which should be allocated to the analytics objects specified in the line. The total sum of the terms in the Amount column must be equal to the value of the Amount variable in the document header.

Purpose of payment – ​​information about the purpose of payment common to the entire document. The payment purpose text can be filled both manually and automatically using the Payment purpose text template using the Fill in payment purpose button.

Templates are configured and stored in the Reference Templates of the text Payment details. Order of payment – ​​number of the group of order of payment.

Forum of the Public Procurement Institute (Moscow)

The tax authorities as a supporting document for the payment of taxes, counterparties - services rendered. The application for cash expenses is not accepted, accountants have to apply to the treasury authorities with a request to issue a payment order with a note on the date of its execution. In this regard, a group of accountants turned to our editorial office for clarification. Question 1: What document is the basis for a non-cash payment made in a budgetary organization - an application for cash flow or a payment order? Answer 1: Settlement documents are payment orders, on their basis, operations are carried out to debit and credit funds in an institution of the Central Bank of the Russian Federation.

Online journal for an accountant

Federal Treasury at the place of service in electronic form or on paper Application for cash flow. The Treasury, after checking the Application for cash expenditure for compliance with the established requirements, accepts it for execution. Thus, for a budgetary institution, the basis for conducting operations on cash payments from the federal budget is the Application for cash expenditure. Question 2: Should the head and chief accountant re-sign the Application for cash expense when receiving it under the SED program, since after payment and receiving it back, it no longer has the electronic signatures of the head and chief accountant? Answer 2: In Order No. 7n<2, Приказе N 8н не содержится требований к повторному подписанию Заявки на кассовый расход, следовательно, в этом нет необходимости.
D Vorobyov Maxim 01/30/2010, 10:22 pm Unknown: D: D Apparently, I was not their first one 🙂 Anonymous operations journal No. 2, chief accountant and head. We use ESP. KRU insist that we are obliged to sign our copies. Maybe someone knows what law states that the second copies are not signed by management? Anonymous 11/05/2011, 21:29 Who will tell, after checking they indicated in the act that payment orders are not signed, which we file in the journal of operations No. 2, the chief accountant and the head. We use ESP.

What to file an application for cash flow or payment order

For this typical operation, you must fill in the details:

• Tax (fee) is paid at the expense of income (profit, VAT, etc.) – the checkbox is checked when tax is paid at the expense of income.
• KFO - financial security code. Selected in the KFO directory.
• Credit account - selected from the fragment of the chart of accounts (EPSBU). Can be 201.11, 201.21, or 304.05.
• KPS for account 201.10 - is selected from the KPS directory.

• Dt of account 303.ХХ.ХХХ “Settlements on payments to budgets”, Kt of the corresponding accounts of analytical accounting 201.11.610 “Cash funds of the institution on personal accounts in the treasury body”, 304.05.ХХ “Settlements on payments from the budget with financial authorities”.

Hint: Postings in correspondence with account 201.04 should be reflected in the documents of the Cashier group of the organization.

Decree of the Central Bank of the Russian Federation dated 03.10.2002 N 2-P "Regulations on non-cash payments in the Russian Federation" states that it is issued to the payer, namely: "The last copy of the payment order, in which the bank's stamp, date of receipt and signature are affixed in the" Bank notes "field responsible executor, is returned to the payer as confirmation of acceptance of the payment order for execution. Should the institution receive a payment order marked OFC, executed according to the Application for cash expense? Answer 4: When cash services for the execution of budgets, accounting for transactions with budget funds is carried out on single budget accounts opened by the Federal Treasury bodies separately for each budget in the institutions of the Central Bank RF (Clause 1, Article 241.1 of the RF BC). According to Art. 166.1, paragraph 1 of Art.
The Federal Treasury has been entrusted with the budgetary authority to manage transactions with funds on a single account of the federal budget in accordance with the procedure established by the Budget Code of the Russian Federation. , draws up settlement documents (payment orders) for the transfer of funds from a single budget account and sends them to the bank. Thus, the payer who will receive the last copy of the payment order on the basis of clause 3.5 of the Regulation of the Central Bank of the Russian Federation N 2-P is the treasury, since money is transferred from its single budget account. That is why this copy remains with the treasury, and is not given to the institution. Question 5.
After selecting the type of tax or obligatory payment, the details of the Payee and Beneficiary's account in the document header, as well as the details on the Tax payment tab, if they are specified in the tax card, are automatically filled in. Taxpayer status (101) – institution status code. Selected from the list. Hint: If the value of the attribute Taxpayer status (101) is equal to 08, then on this tab, you must further indicate only the codes of budget classification and OKTMO (OKATO).
When generating a printed form for details that are not specified, the value 0 will be displayed in fields 105–110 of the form. BC code (104) is a tax (fee) code according to the classification of budget revenues of the Russian Federation. Hint: In digits 14–17 of the income code, the taxpayer must independently indicate the income program code, the first character of which reflects the type of payment: tax (1), penalties and interest (2), fines (3).

Important

Selected in the KFO directory.

• Credit account - selected from the fragment of the chart of accounts (EPSBU).
• KPS for account 201.00 - is selected from the KPS directory. If the organization has a working chart of accounts set up, then filling in the KPS requisite is optional.

When posting a document, postings are generated:

• Dt of account 205.XX.560 “Income settlements” and Kt of accounts 210.02.XXX “Settlements with the financial authority on budget receipts”, 201.11.610 “Cash funds of the institution on personal accounts with the treasury authority”.

Payment to suppliers and other payments (206.00, 302.00). For this typical operation, you must fill in the details:

• Advance payment - when transferring an advance, check the box.

Also, by analogy with the typical operation Refund (reimbursement) of excessively received income, the details of the KFO, Credit account and CPS for account 201.10 are filled in.

Attention

Maybe it will suit the superiors? And ZKR is not a bank document at all, we were forbidden to file them in the bank. This is our relationship with the OFC. Arnella 2010-09-22, 21:16:07 I join. We are also forbidden to print and file applications, we only sign documents when we withdraw cash. I would also like to know how someone registers payment orders? The numbers do not match with cash applications “We asked OFK for the 1st half of the year they printed it out to us, but they said they wouldn’t give us more, what to do? It’s just a pity to register manually. ryzhulya OTsPS 25-10-2010, 13:12:34 Greetings, colleagues :) I recently completed advanced training in accounting. accounting in health care institutions. So, about cash applications. You can print the REGISTER and sign it with 1 and 2 signatures.

By the way, we print cash orders ... Fortunately, we made them shorter and the paper consumption has significantly decreased.

"Public organizations: accounting and taxation", 2009, N 9

Accountants of budgetary institutions have problems related to confirmation of payment of taxes, payment for services rendered. They are as follows. The application for cash flow is signed by the head and then transferred to the Federal Treasury, after it is processed, the same application is received by the institution through the SED program, but without the signatures of the head and chief accountant. In the section "Mark of the Federal Treasury" on the line "Application number" is not the number of the application that is indicated by the institution, in the line "Responsible executor" there is a position and a transcript of the signature, but there is no signature itself. The payment order is not received by the institution. The tax authorities as a supporting document for the payment of taxes, counterparties - services rendered do not accept an application for cash expenses, accountants have to apply to the treasury authorities with a request to issue a payment order with a note on the date of its execution.

In this regard, a group of accountants turned to our editorial office for clarification.

Question 1: What document is the basis for a non-cash payment made in a budgetary organization - an application for cash flow or a payment order?

Answer 1: Settlement documents are payment orders, on their basis, operations are carried out to debit and credit funds in an institution of the Central Bank of the Russian Federation. Payment orders are executed in accordance with the Regulation of the Central Bank of the Russian Federation of 03.10.2002 N 2-P "On non-cash payments in the Russian Federation" subject to the requirements established by the joint Regulation of the Central Bank of the Russian Federation and the Ministry of Finance of Russia of 13.12.2006 N 298-P / 173n "On the features settlement and cash services of the territorial bodies of the Federal Treasury", and Order No. 8n<1>(clause 1.2 of Order No. 8n).

<1>Order of the Federal Treasury No. 8n dated 10.10.2008 "On the Procedure for Cash Service for the Execution of the Federal Budget, Budgets of the Subjects of the Russian Federation and Local Budgets and the Procedure for the Implementation by the Federal Treasury of Certain Functions of the Financial Bodies of the Subjects of the Russian Federation and Municipalities for the Execution of the Respective Budgets".

According to clause 2.1.1 of Order No. 8n, in order to make cash payments, recipients of federal budget funds submit to the Federal Treasury at the place of service in electronic form or on paper an Application for cash flow. The Treasury, after checking the Application for cash flow for compliance with the established requirements, accepts it for execution.

Thus, for a budgetary institution, the basis for conducting operations on cash payments from the federal budget is the Application for cash expenditure.

Question 2: Should the head and chief accountant re-sign the Application for cash expense upon receipt of it under the EDS program, since after payment and receipt of it back, it no longer contains the electronic signatures of the head and chief accountant?

Answer 2: In Order No. 7n<2>, Order No. 8n does not contain requirements for re-signing the Application for cash expenses, therefore, this is not necessary.

<2>Order of the Federal Treasury No. 7n dated 07.10.2008 "On the Procedure for Opening and Maintaining Personal Accounts by the Federal Treasury and its Territorial Agencies".

Question 3: Should the number of the Application for cash flow or the payment order issued on the basis of it by the OFK be on the line "Application number" in the "Federal Treasury mark" section? Should there be a signature of the responsible executor before decoding the signature? There are no signatures on the Application for cash flow received by the institution after payment and processing, but there is a transcript.

Answer 3: According to clause 9.2 of Order No. 8n, the last page of the Application for cash expense is marked by the Federal Treasury, the body of the Federal Treasury on registering the Application for cash expense. At the same time, the number of the Application for cash expense assigned by the Federal Treasury or OFK is indicated, and the signature of the employee of the Federal Treasury, OFK responsible for processing the document, his position, decoding of the signature with initials and surname, telephone number is affixed.

In the note of the Federal Treasury, OFC on the processing of the Application for cash expenses, the date of processing the document is indicated.

Thus, in the "Mark of the Federal Treasury" section, the line "Application number" indicates the number assigned by the treasury body. The signature of the responsible executor before decryption must be.

Question 4: The Treasury does not issue payment orders to the institution, referring to Order No. 8n. Clause 3.5 of the Decree of the Central Bank of the Russian Federation dated 03.10.2002 N 2-P "Regulations on non-cash payments in the Russian Federation" indicates what is issued to the payer, namely: "The last copy of the payment order, in which the bank's stamp is affixed in the "Bank notes" field, the date of acceptance and the signature of the responsible executor are returned to the payer as confirmation of the receipt of the payment order for execution. Should the institution receive a payment order marked OFC, executed on the Application for cash flow?

Answer 4: In the case of cash services for the execution of budgets, accounting for transactions with budget funds is carried out on single budget accounts opened by the Federal Treasury bodies separately for each budget in the institutions of the Central Bank of the Russian Federation (clause 1, article 241.1 of the RF BC). According to Art. 166.1, paragraph 1 of Art. 241.1 of the Budget Code of the Russian Federation, the Federal Treasury is entrusted with the budgetary authority to manage operations with funds on a single account of the federal budget in the manner established by it.

In accordance with clause 2.4.1 of Order No. 8n, the Federal Treasury, on the basis of Applications for cash expenditures received from recipients of federal budget funds, draws up settlement documents (payment orders) for transferring funds from a single budget account and sends them to the bank.

Thus, the payer to whom the last copy of the payment order will be issued on the basis of clause 3.5 of the Regulation of the Central Bank of the Russian Federation N 2-P is the treasury, since money is transferred from its single budget account. That is why this copy remains with the treasury, and is not given to the institution.

Question 5. What type of document: Application for cash flow or payment order - should be filed with the journal of transactions "Operations with non-cash funds"? Until 2009, payment orders were filed with this journal, but what should be filed now?

Answer 5: Based on the fact that the basis for making a cashless payment from a single budget account is an Application for cash expenses and the bank is not obliged to provide the third copy of the payment order to the institution, an Application for cash expenses can be attached to the transaction journal.

In addition, in accordance with clause 3.19 of Order No. 7n, at the written request of the institution, the treasury body forms and submits to it an annex to the Extract from the personal account. In this appendix, transactions reflected in the Personal Account Statement are grouped as of the specified date by budget classification codes.

In conclusion, it should be noted that the demand by counterparties and tax authorities for a copy of the payment order as proof of payment does not mean that the institution or body of the Federal Treasury has organized its work incorrectly. Neither the tax inspectorate nor counterparties delve into the nuances of budget legislation. A budget institution must organize its work in accordance with the requirements of budget legislation, and this is what both higher organizations and Rosfinnadzor bodies check first of all. As for the tax inspectorate, as a rule, the OFK meets the needs of the institutions and, at their request, provides a copy of the payment order with a note on the date of the operation.

O. Zabolonkova

Magazine editor

Power ministries and departments:

accounting and taxation"