Expense type code 611 decoding. KVR: transcript

The budget classification, which contains a grouping of budget indicators at all levels by profits and expenses, as well as all sources of financing that are attracted to cover deficits. Thanks to this classification, it is possible to compare the indicators of all budgets. Codes for types of expenses and income are systematized in order to have complete information about the generation of income and the implementation of budget expenditures.

Budget classification

The budget classification of the Russian Federation was adopted in 1996, and in 2000 it was significantly changed and supplemented. The budget classification includes sections codes for types of budget income, codes for types of budget expenditures, sources of financing deficits, and operations of the public administration sector. In addition, sources of internal financing for budget deficits and external financing of the federal budget, types of internal debt of the Russian Federation, its constituent entities and municipalities, as well as types of external debt of the country are indicated. This article will focus on one of the sections that lists expense type codes. carried out according to the following criteria.

The functional section reflects budget funds aimed at carrying out the main activities of the state. For example, defense, management and the like. A classification of codes for types of expenses is compiled in this way: from section through subsections to target items, then the types of expenses themselves are revealed. The type of departmental classification is associated with the management structure, it displays the grouping of legal entities that receive budget funds, that is, they are the Type of economic classification demonstrates the division of government expenditures into capital and current, it also reflects the composition of labor costs, all material costs and the purchase of services and goods. This is classified according to the following principle: from the category of expenses into groups, then from subject items into subitems.

Functional classification

Functional classification is a grouping of budget expenditures at all levels of the Russian Federation system, which reflects the expenditure of funds (purchase of goods, defense needs, etc.) to perform all the main functions of the state. There are four levels of classification: from sections to subsections, from which target items are identified, then the types of expenses are determined for each. For example, state administration and local self-government are coded 0100, and the judiciary is coded 0200. International activities - 0300, national defense - 0400, state security and law enforcement - 0500, promotion of basic research, scientific and technological progress - 0600, industry, construction and energy - 0700, agriculture and fishing are given the code 0800, and the protection of natural resources, geodesy, cartography and hydrometeorology - 0900.

Next comes transport, communications and computer science, road management - 1000. Market and development of its infrastructure - 1100, housing and communal services - 1200, Ministry of Emergency Situations - 1300, education - 1400, art, culture and cinematography - 1500, media - 1600, healthcare and physical education - 1700 Social policy is given code 1800, public debts - 1900, state reserve funds and replenishment of reserves are coded 2000. Budgets of other levels are financed under code 2100, the elimination and disposal of weapons (including under international treaties) - 2200, 2300 - special expenses for mobilizing the economy, space - 2400. Coded 3000 are the so-called other expenses. And KOSGU code (Classification of operations of the general government sector) 3100 belongs to target budget funds. Next comes the detailing, which can be seen in the following example. In section 0100 (state government and local self-government), subsection 0101 is the activity of the head of state (president of the country), the target article is 001, indicating the maintenance of the head of state, the type of expenses is 001, that is, monetary maintenance. In the same way, budgets are built at each level, taking into account the specifics and specifics. Functional classification is necessary to determine federal needs, where budget investments are directed.

Departmental classification

This grouping of expenses relates to recipients of funds from the budget, and every year this list is re-approved by law, that is, the budgets of each subject of the Federation and each local budget must be approved by the relevant authorities. The KOSGU comparative table includes all government bodies, all extra-budgetary funds, all self-government bodies and municipal institutions that must apply CWR (expense type codes). Since 2016, autonomous and budgetary institutions have been using them mandatory. The KOSGU code is the main component of the classification of budget expenditures. The structure of such a code is: the corresponding group, subgroup and element from 18 to 20 bits. The rules of application and the list of types of expenses are the same in all budgets of the country’s system. Code 100 denotes expenses for ensuring the functioning of municipal bodies and management bodies of extra-budgetary state funds and government institutions. Code 200 - purchase of goods and services. This also includes work for municipal and state needs. Code 300 - social payments to citizens. Code 400 denotes capital investments in municipal state property.

Interbudgetary transfers are carried out under code 500. Subsidies to autonomous, budgetary and non-profit organizations - code 600. Municipal public debt - code 700, and 800 - other budgetary investments. Here the classification is detailed down to subgroups (such as 340, 110, and so on) and elements (such as 244, 119, 111). For autonomous and budgetary institutions the list is greatly reduced. Only the following codes are used: 111, 112, 113 - wages and other payments to workers, 119 - insurance contributions, payment of benefits, 220 and 240 - purchase of goods, services, works (for social security such purchases are coded 323), and social payments citizens - 321. Scholarships - 340, grants, bonuses to individual individuals - code 350, other payments to the population - code 360. Capital investments - 416 and 410, and for capital investments in construction - 417. For the execution of judicial acts, code 831 is used. Payment of taxes , fees and other payments - code 850. Contributions to an international organization are coded 862, and payments under agreements with international organizations and governments of other states - 863.

Linking by classification

Distribution of costs requires the mandatory management of a table of correspondence between KOGSU codes and the above codes, and this is done by all government agencies and local governments, all institutions and extra-budgetary funds. Especially for autonomous and budgetary institutions, the Ministry of Finance has provided an additional clarifying table of compliance with KOSGU and KVR. If expenses are paid according to codes that do not correspond to departmental details, this is considered an inappropriate expenditure of budget funds and is subject to liability, including criminal liability. The examples of classification linking given below will help you correctly draw up such documentation.

Today, no institution or organization can live without constant costs for information and communication technologies. They are paid differently at the municipal, regional and federal levels; even for autonomous and budgetary institutions there are some features in payment. The recipients of budget investments are different bodies. ICT at the federal level is paid using code 242 (refers to the purchase of goods, services and works - the ICT sector). At the municipal and regional level, this code is used only with a corresponding decision of the financial authority of a constituent entity of the Russian Federation or municipal entity. If such a decision has not been made, ICT is paid for using code 244 (other purchases of goods, services and works). In the same way, budget expenditures are carried out in territorial extra-budgetary funds. For autonomous and budgetary institutions, ICT expenses are provided for under code 244, but code 242 is not provided.

Purchase of equipment

For example, the situation is this: how to document the costs of purchasing GLONASS equipment to equip vehicles, what type of expenses should be applied here? If this is a defense order, then the expense type code will be 219, if not, then one of the elements of type 244 (other purchases of goods, services and works). It is necessary to accurately determine the article, sub-article of KOSGU and then correctly reflect these expenses in the financial statements. Defining an article is not such a simple matter. For example, a car antenna is purchased, installation and configuration are paid for (not a defense order). These expenses are also reflected under code 244, because a car antenna cannot be included in other elements of the expense type. This is not a code 241 because it is not a scientific or research work or an experimental design work. This is not code 243, because this product cannot be classified as intended for major repairs of municipal property. And this is not code 242, because the antenna is not a means of communication in itself, and its installation is not an information technology service.

Only code 244 remains, and using it in this case is the only correct solution. Or another situation. A new elevator car is being installed (not a defense order), and it is necessary to determine the type of expenses of such costs. The installation of an elevator involves the replacement of an old cabin with a new one (major repair contract) or the elevator cabin is installed initially (change in technical characteristics, contract for reconstruction or construction). In the first case, expenses must be reflected in element 243 (purchase of goods, services, work for major repairs of municipal property). In the second case - element with code 410 (budget investments). Or, for example, you buy a DVR. If this is a defense order, the costs should be reflected under code element 219, and if not, then again the required code is 244 (for the same reasons as antenna costs).

Business trip

In 2016, municipal government institutions, when planning budgets and executing them, must ensure the comparability of indicators, that is, conduct analytics of accrued expenses by their types, and not just by KOSGU codes, the details of which are preserved. Now this needs to be done simultaneously using both KOSGU codes and VR codes. The procedure for assigning travel expenses to the corresponding codes has also changed. What code is used to pay for a business trip and services associated with it (ordering tickets, their delivery, hotel reservations, etc.)? These services are provided by a third party on the basis of a contract, and therefore they are reflected in the BP element with code 244.

If an employee of a municipal government agency goes on a business trip, then everything related to his expenses during the trip goes under code 112 (other payments to staff other than wages). If the seconded person works in any government agency (hereinafter referred to as a division into civil and military bodies), then his expenses are coded 122 (other payments to the personnel of municipal government agencies except for wages). If a military serviceman or a person equivalent to him is sent on a business trip, there will be code 134 (other payments to personnel with special ranks). And finally, if the business traveler is an employee of an extra-budgetary state fund, then his expense code is 142 (other payments to staff other than wages).

Travel expenses

Let’s say a civil legal contract is concluded with a certain citizen for the provision of any services or performance of work. Question: how to spend these expenses if compensation for his travel expenses is part of the payment under the contract and if this is paid separately? In the first case, the payment is reflected in the same BP code as the contract. These expenses are paid depending on the budget level and type of institution - according to expense element 244 or 242. In the second case (when separate compensation), travel costs are reflected under element BP 244 (other purchase of goods, services and works for municipal needs).

Next, you need to act according to the elements of VR group 100 (expenses for payment of personnel for the functioning of state bodies, management bodies of extra-budgetary state funds, government institutions), codes 142, 134, 122, 112, which reflect the payment of travel by employees for reporting. But in the second case (when a civil legal contract was concluded), it is under no circumstances possible to apply the elements of VR group 100, because labor legislation does not apply to citizens who are not employees of government agencies and institutions. And such expenses do not apply to subgroups 230, 220, 210, or to elements 243, 242, 241. Only one code is suitable here - 244.

Entertainment expenses

Expenses associated with the reception of official delegations must be reflected in element RV 244 (other purchase of goods, services and works for municipal needs), because this type of expense cannot be attributed to any other element. This cannot be coded 241 as scientific, research or experimental design work; it does not fit code 243 as the purchase of goods, services and work for major repairs of municipal property; these expenses cannot in any way be designated by code 242 as the purchase of goods, services and work in the sphere ICT.

Section III of the instructions, which were approved by order of the Ministry of Finance of the Russian Federation No. 65N dated July 2013, states that all entertainment expenses of each institution must be reflected according to element BP 244. All other decisions will be incorrect and may entail accusations of misappropriation of public funds .

Outsourcing

Outsourcing (providing the necessary personnel under a contract) also involves costs for paying for services. For example, an institution needed a watchman, a disinfector or a plumber. Expenses for payment for such services according to the contract must be reflected in element BP 244 (other purchase of goods, services, work for municipal needs).

In the legislation of our state there is no such thing as outsourcing. However, there are private explanations where specialists from the Ministry of Finance indicate that concluding an outsourcing agreement is equal to an agreement for the provision of services or the performance of work by contract. Costs under the contract are considered as expenses for the purchase of security services (watchman), disinfection, and repair of water supply or sewerage systems. Such expenses cannot be attributed to any of the BP elements, except for the element under code 244. Just as in the previous examples, this type of expense does not fit either code 241, 242, or 243.

Providing subsidies

Often a situation arises when a subsidy is provided from the regional budget to an operator in the region (an autonomous non-profit organization) in order to carry out major repairs of apartment buildings. The transfer of subsidies is reflected in the BP element of code 630, while in the financial statements, in parallel, these expenses are designated under the KOSGU subarticle with code 242. Government authorities have the right to provide subsidies to autonomous non-profit organizations that are not municipal and state-owned, since such organizations are created to perform precisely such functions.

Expense type element 630 and subitem 242 reflect subsidies to organizations (except municipal and state). This fully fits the situation when a regional operator is renovating apartment buildings. Providing a subsidy to a non-governmental organization and monitoring repairs does not contradict the law; moreover, even BP codes are provided for such payments.

Expenses of public sector institutions are detailed by codes of types of expenses (hereinafter referred to as CWR). The procedure for applying the CVR is regulated by the provisions of paragraph 5.1 of Section III of the Instructions, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n.
Incorrect use of expense type codes is a reason for claims from regulatory authorities. What to look for when choosing expense type codes in 2018? What recommendations do financial department specialists give? Let's find out in this article.

Changes in the application of CVR from 01/01/2018

On January 1, 2018, amendments to Directive No. 65n came into force, which also affected the use of CVR.

The changes affected, in particular, the code of types of expenses 244. The name of the code was shortened, now it is “Other purchase of goods, works and services”. The description of CWR 244 has also changed - references to the possible classification of expenses as not related to the ICT sector have been removed. Let us remind you that recipients of budget funds allocate expenses in the field of ICT (implementation of informatization activities) to CWR 242 “Purchase of goods, works, services in the field of information and communication technologies.”

As of January 1, 2018, the description of CVR 523 “Consolidated Subsidies” has been changed. The new edition stipulates that this element is subject to reflection of expenses for the provision of consolidated subsidies to the budgets of the budget system of the Russian Federation, including consolidated subsidies for co-financing the expenditure obligations of the constituent entities of the Russian Federation (municipalities), providing for expenses for a set of measures, including both measures for capital investments in facilities state (municipal) property, and activities not related to capital investments in state (municipal) property.

• 522 “Subsidies for co-financing of capital investments in state (municipal) property” - regarding subsidies for co-financing of capital investments in state (municipal) property;
• 523 “Consolidated subsidies” - in terms of consolidated subsidies for co-financing a set of activities, including capital investments in state (municipal) property.

At the same time, the reflection of expenses for the provision of subsidies for co-financing capital investments in state (municipal) property objects, together with co-financing of activities not related to capital investments in state (municipal) property objects, by type of expenditure 521 “Subsidies, with the exception of subsidies for co-financing capital investments is not provided for in objects of state (municipal) property.

The names and descriptions of KVR 631, 632, 633, 634 have been clarified. These amendments are of a technical nature and do not affect the procedure for applying the codes.

The application of CVR 814 “Other subsidies to legal entities (except for non-profit organizations), individual entrepreneurs, individuals - producers of goods, works, services” has been narrowed from 01.01.2018 to two areas. This code should include:

1. expenditures of the budgets of the budgetary system of the Russian Federation on the formation of the authorized capital of a state (municipal) unitary enterprise;
2. expenses of state (municipal) institutions for the provision of grants to organizations, except non-profit organizations, individual entrepreneurs.

If you have any questions on this topic, discuss them with our expert toll-free number 8-800-250-8837. You can view the list of our services on the website UchetvBGU.rf. You can also be the first to know about new useful publications.

with changes from 03/11/2019

Often in public sector institutions the question arises about attributing certain expenses to the field of information and communication technologies, which in turn are subject to payment at the expense of CVR 242. We will consider the procedure for attributing expenses to CVR 242 or 244 in this article.

What are KVR 242 and 244?

The description of KVR 242 and 244 is contained in the Procedure, approved. by order of the Ministry of Finance of Russia dated 06/08/2018 No. 132n (hereinafter referred to as Order No. 132n):

• KVR 242 "Purchase of goods, works, services in the field of information and communication technologies" (clause 51.2.4.2 clause 51 of Order No. 132n)

For this type of expenses, expenses of the federal budget and budgets of state extra-budgetary funds of the Russian Federation for the implementation of measures for the creation, taking into account trial operation, development, modernization, operation of state information systems and information and communication infrastructure, as well as expenses for the use of information and communication technologies are subject to reflection. in the activities of federal government bodies, including federal government institutions under their jurisdiction, and management bodies of state extra-budgetary funds of the Russian Federation.

Also, for this type of expenses, expenses of the budget of a constituent entity of the Russian Federation, the budget of a territorial state extra-budgetary fund, the local budget for the implementation of informatization measures, in terms of regional (municipal) information systems and information and communication infrastructure, are reflected, if a decision is made by the financial authority of a constituent entity of the Russian Federation ( municipal formation) on the application of expense type 242 “Purchase of goods, works, services in the field of information and communication technologies.”

• 244 “Other procurement of goods, works and services” (clause 51.2.4.4 clause 51 of Order No. 132n)

This CWR includes, in particular, the purchase of goods, works, services in the field of information and communication technologies for the needs of constituent entities of the Russian Federation (municipal entities), governing bodies of territorial state extra-budgetary funds, unless otherwise established by an act of the financial authority of the constituent entity of the Russian Federation (municipal entity) ), as well as expenses of state (municipal) budgetary and autonomous institutions for similar purchases.

What expenses are related to ICT?

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It has been going on for more than ten years.

Almost all segments involved in the budget process, both at the federal, regional and local levels, are being “redrawn”.

One of the most significant innovations during all this time was the introduction of a new classification of both income and expenses, which makes it possible to unify budgets at all levels.

Classification of budget expenditures

The principles for classifying budget expenditures are approved directly by the Ministry of Finance of the Russian Federation and tend to change almost annually. It includes:

• Codes are approved by order of the Ministry of Finance of the Russian Federation. There is no abbreviated name. Expenditures are grouped by department.
• Codes of sections and subsections. Approved by order of the Ministry of Finance of the Russian Federation. The abbreviated name is KFSR. Expenditures are grouped by industry: education, culture, healthcare, and so on.
• Approved by order of the Ministry of Finance of the Russian Federation. The abbreviated name is KVR. In deciphering the concept, it is noted that the types of expenses indicate the directions for spending funds, which authorities and government agencies are required to comply with.
• Codes of target expense items. Approved by order of the financial authority. The abbreviated name is KTSSR. Costs for the implementation of various target programs are grouped.
• General government sector transaction codes. Approved by order of the Ministry of Finance of the Russian Federation. The abbreviated name is KoSGU. Indicate direct items of expenditure, which include estimates of government agencies and authorities. Subject to strict coordination with the CWR. Deciphering and checking the linkage is usually carried out during audits and allows one to draw conclusions about the targeted or inappropriate spending of budget funds.

Thus, all budget expenses are coded with a 20-digit set of numbers.

Codes for types of expenses - CVR. Decoding the concept

Since, both in any control and audit activities and in the implementation of preliminary financial control, the main attention is paid to compliance with the targeted and targeted nature of spending funds, it is the classification of types of expenses that can be called the most complex and important in the implementation of the budget process procedure. It is this that most accurately reflects the structure of budget expenditures. The instructions on the procedure for applying budget classification, approved by Order of the Ministry of Finance No. 87-N, set out the basic requirements for the structure of expenses:

• Mandatory allocation of cost items provided for the implementation of payments upon dismissal associated with reductions and liquidations of institutions.
• Allocation of cost items for payment of contributions from employing institutions to the Pension Fund, Social Security and Compulsory Medical Insurance Fund.
• Dividing payments to citizens into cash or in kind.
• Differentiation of payments depending on categories of recipients.
• Reflection of allocations for payments to citizens in situations where it is possible that there are no concluded employment or similar contracts.
• Allocation of provisions related to business trips.
• Detailing of budgeted capital expenditures.
• A separate reflection of appropriations related to the administration of the government’s fulfillment of public obligations (payment for delivery or transfer of social benefits).
• Reflection of appropriations for tax payments.

Single types of expenses are divided into groups, subgroups and elements of types of expenses. Possession of the skills to decipher the CVR usually allows citizens to more fully and objectively assess the direction of spending budget funds in the territory where they live.

Purchase of goods, works and services to meet the needs of the public sector

This includes most of the expenses for performing government functions that almost all citizens face: purchasing textbooks for schools, food products for children, hospitals, etc.

In order to roughly imagine how much money is provided for such purposes and activities, we need to find KVR 244 in the budget, the decoding of which tells us that it, for example, included funds for:

• purchase of goods, payment for work, services related to various information technologies (for example, payment for the Internet);
• delivery of secret mail through special channels;
• postal services (including envelopes and stamps);
• installation and maintenance of fire and security alarms;
• purchase of complex medical diagnostic equipment (tomographs, ultrasound machines);
• purchasing consumables for office equipment;
• incentive payments for work-related inventions;
• payments of contributions for major repairs for municipal housing stock.

The decoding of KVR 244 in conjunction with the transaction codes of the public administration sector usually constitutes a fairly serious section in the explanatory notes to the estimates of government institutions.

Payment of taxes, fees and other obligatory payments in the public sector

All public sector institutions pay mandatory taxes and fees in accordance with the general procedure. In the budget laws you can find this item of expenditure provided for government institutions. In addition to the traditional land tax and corporate property tax, for example, the payment of transport tax, which is present in the decoding of KVR 852, can be carried out.

Servicing of internal borrowings

To cover the deficit, budgets of different levels often practice attracting either bank or budget loans within the country. Any loan is provided on a paid basis, that is, at a certain interest rate. Payment of interest is included in CVR 853. Decoding information on this type of expense allows you to obtain, in addition to information about the payment of interest on loans, information about other mandatory payments, with the exception of taxes and fees that are not reflected in other codes of types of expenses. For example, in the comparative table of the Ministry of Finance, linking the types of expenses and types of operations of the public administration sector, when studying the CVR 853, the transcript of the CoSGU indicates that it may also contain expenses for increasing the value of shares acquired into state ownership.

Information and communication technologies

In the context of economic modernization processes, budgets of all levels provide for expenses for CVR 242. The decoding and assignment of these expenses is carried out in accordance with regulatory documents adopted by each level of government.

Ensuring the activities of budgetary institutions

Financial support for the existence of all budgetary institutions of education, culture, social protection, and health care is carried out through the formation of a state or municipal task on the part of their founder and the provision of a subsidy for its implementation. These expenses, both in the budget and in the list, are included in CVR 611. The breakdown by institution is done directly in the above list.

Conclusion

The population still somehow encounters income in everyday life, paying parental fees for children to attend kindergartens, taxes on property, land, transport, fines, if somewhere unlucky. The expense components of the classification codes concern mainly narrow specialists, one way or another connected with budget execution or maintaining budget accounting. Studying the basics of financial literacy, examples of which are given above, will allow you to become more consciously familiar with materials about the budget periodically published in the media.