KVR: transcript. What does KVR mean? Kosgu 244 decryption in the year

First of all, let’s define: deciphering what KOSGU is in the budget sounds like this: classification of operations of the public administration sector. The numeric code allows you to accurately classify the transaction performed according to its content.

The determination of KOSGU in 2019 for budgetary institutions, as well as autonomous and state-owned ones, should be carried out in accordance with the new procedure. The rules are enshrined in Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). The new provisions apply from 01/01/2019.

There are the following budget classification groups:

• “100” - income, including profit;
• “200” - expenses;
• “300”—receipt of the NFA;
• “400” - retirement of the NFA;
• “500” – FA receipt;
• “600”—FA retirement;
• “700”—increase in liabilities;
• “800”—reduction of liabilities.

Until January 2016, all operations of budgetary, government and autonomous institutions were classified according to KOSGU. Then this rule was canceled. Now, in 18-20 categories of accounting accounts, all public sector institutions are required to apply CVR.

The full list of current codes is contained in the Appendix to the Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018).

KOSGU: application in work

The exclusion of the code from the KBK structure does not mean that the codes in the budget have become irrelevant. Codifiers still need to be used. For example, government institutions are required to plan and receive expenses exclusively in terms of classifiers of the public administration sector. It is impossible to prepare a budget list, estimates, as well as justification for budget allocations without the KOSGU codifier.

Budget reporting should be formed in the context of transaction codes of the general government sector. For example, reporting forms such as a statement of financial results, 0503121 - for corporate accounting and 0503721 - accounting. And also a cash flow statement: 0503123 - for CU and 0503723 - BU.

KOSGU in procurement

Planning of expenses of the organization of the public sector is also compiled in the context of OSGU codes. After drawing up the cost plan, the institution prepares a procurement plan and schedule for the corresponding financial period. These procurement documents are also prepared on the basis of the OSSU code classifiers.

Until 2016, decoding of schedules and procurement plans was compiled in the context of KOSGU. But at present, the old codifier has been replaced by new ciphers - KVR. It is a mistake to believe that now KOSGU are not involved in procurement activities. This is fundamentally wrong.

To plan any purchase, an institution needs to correctly determine the CWR and only then reflect the operation in planning documentation. But it is impossible to choose the correct KVR without first determining the KOSGU. This is the key principle of using codifiers and their direct relationship.

Transcript of KVR

Beginners may be unfamiliar with what CWR is in the budget. Special codifiers should be used in accounting and planning the expenses of a public sector institution. The cipher is not used separately, since it is a structural part of the whole - the budget classification code.

If you are trying to figure out what is in the budget with the CWR, then here is the answer. The expense type code is a special numeric code that allows you to group homogeneous types of expense transactions according to their content in order to manage the budget process in terms of spending funds, as well as control over its execution in accordance with the current requirements of budget legislation.

From 01/01/2019 we work according to new rules! CVR for budgetary institutions in 2019 should be determined in accordance with Appendix No. 7 to Order of the Ministry of Finance of Russia dated 06/08/2018 No. 132n (as amended on 03/06/2019).

The legislation provides for the following grouping of codes:

Capital investments in state (municipal) property

Interbudgetary transfers

Providing subsidies to budgetary, autonomous institutions and other non-profit organizations

Service of state (municipal) debt

Other budget allocations

The procedure for determining KVR and KOSGU

Detailing each expenditure transaction of an economic entity in the budgetary sphere is the basis for budget planning and execution. Effective and transparent planning, ensuring the intended use of allocated funds and the reliability of financial statements depend on the correctness of the chosen code for the type of expense and the classification of operations of the public administration sector.

To accurately link CVR and KOSGU, officials recommend using a table of correspondence between codes of types of expenses and classification of the public administration sector.

Example. Expense operation: car repair. KOSGU - Article 225 "". But the CVR depends on the type of repair. For the current one there will be 244 “Other procurement of goods, works and services to meet state (municipal) needs.” And for major repairs, the solution to the issue will be KVR 243 “Purchase of goods, works, services for the purpose of major repairs of state (municipal) property.”

Separately, we will designate the new links between CVR and KOSGU for 2019 for budgetary institutions in the form of a table.

Compliance table between KVR and KOSGU for 2019 for procurement

The table includes only the KVR 200 group, which is most often used in procurement activities. The full version with all codes is attached in the file.

Type of expenses				Notes
	Name		Name
200 Purchase for state (municipal) needs
210 Development, purchase and repair of weapons, military and special equipment, industrial and technical products and property
	Supply of weapons, military and special equipment and military-technical property within the framework of the state defense order in order to support the state weapons program		Other works, services
	Supply of weapons, military and special equipment and military-technical property within the framework of the state defense order outside the state armament program		Other GWS
			Increase in the value of fixed assets
			Increase in the cost of inventories
	Supply to meet government needs in the field of geodesy and cartography within the framework of the state defense order
			Increase in the value of fixed assets
	Repair of weapons, military and special equipment and military-technical property within the framework of the state defense order in order to support the state weapons program		Works and services for property maintenance
			Increase in the value of fixed assets
			Increase in the cost of inventories
	Repair of weapons, military and special equipment and military-technical property within the framework of the state defense order outside the state armament program		Works and services for property maintenance
					Increase in the cost of inventories
			Fundamental research in the interests of ensuring the defense and national security of the Russian Federation within the framework of the state defense order in order to support the state weapons program
	Increase in the value of intangible assets
	Research in the field of development of weapons, military and special equipment and military-technical property within the framework of the state defense order in order to support the state weapons program
			Increase in the value of intangible assets
	Research in the field of development of weapons, military and special equipment and military-technical property within the framework of the state defense order outside the state weapons program
			Increase in the value of intangible assets
	Delivery for the purpose of ensuring tasks of the state defense order
			Increase in the value of fixed assets
			Increase in the cost of inventories
			Increase in the value of non-exclusive rights to the results of intellectual activity with an indefinite useful life
			Increase in the value of non-exclusive rights to the results of intellectual activity with a certain useful life
220 Purchase for the provision of special fuel and fuels and lubricants, food and clothing supplies to bodies in the field of national security, law enforcement and defense
	Providing fuel and lubricants within the framework of the state defense order		Transport services	The classification of expenses as procurement is carried out on the basis of the provisions of regulatory legal acts governing relations in this area
			Rent for the use of land plots and other isolated natural objects
			Increase in the value of fixed assets
			Increase in the cost of fuels and lubricants
	Food supply within the framework of the state defense order			The classification of expenses as procurement is carried out on the basis of the provisions of regulatory legal acts governing relations in this area
			Increased food costs
	Food supply outside the framework of the state defense order
	Clothing provision within the framework of the state defense order			The classification of expenses as procurement is carried out on the basis of the provisions of regulatory legal acts governing relations in this area
			Increasing the cost of soft inventory
230 Purchase for the purpose of forming a state material reserve
	Purchase for the purpose of forming a state material reserve within the framework of the state defense order
	Purchase in order to ensure the formation of the state material reserve, reserves of material resources		Payment for work and services
			Receipt of non-financial assets
240 Other purchases of goods, works and services to meet state (municipal) needs
	Research and development work
			Increase in the value of intangible assets
			Increase in the value of non-exclusive rights to the results of intellectual activity with an indefinite useful life
			Increase in the value of non-exclusive rights to the results of intellectual activity with a certain useful life
	Procurement in the field of information and communication technologies		Communication services
			Rent for the use of property (except for land plots and other isolated natural objects)
			Works and services for property maintenance
			Increase in the value of fixed assets
			Increase in the value of intangible assets
			Increase in the cost of other working inventories (materials)
			Increasing the value of inventories for capital investment purposes
			Increase in the cost of other disposable inventories	Regarding strict reporting forms
			Increase in the value of non-exclusive rights to the results of intellectual activity with an indefinite useful life
			Increase in the value of non-exclusive rights to the results of intellectual activity with a certain useful life
	Purchase for the purpose of major repairs of state (municipal) property		Transport services
			Rent for the use of property (except for land plots and other isolated natural objects)
			Works and services for property maintenance
			Services, work for capital investment purposes
			Increase in the value of fixed assets
			Increased cost of building materials
			Increase in the cost of other working inventories (materials)
			Increase in the value of non-exclusive rights to the results of intellectual activity with an indefinite useful life
			Increase in the value of non-exclusive rights to the results of intellectual activity with a certain useful life
	Other procurement of goods, works and services		Other non-social payments to staff in kind	In terms of recording transactions for the purchase of milk or other equivalent food products for free distribution to employees engaged in work with hazardous working conditions
			Payment for work and services	Including costs for the delivery (shipment) of pensions, benefits and other social payments to the population
			Increase in the value of fixed assets
			Increase in the value of intangible assets
			Increase in the cost of inventories
			Increase in the value of non-exclusive rights to the results of intellectual activity with an indefinite useful life
			Increase in the value of non-exclusive rights to the results of intellectual activity with a certain useful life
	Purchase to meet state (municipal) needs in the field of geodesy and cartography outside the framework of the state defense order		Payment for work and services
			Increase in the value of fixed assets
			Increase in the value of intangible assets
			Increase in the cost of other working inventories (materials)

Download the full text of the KVR and KOSGU correspondence table for 2019

Plan differently for 2019

Specialists from the Ministry of Finance published Letter No. 02-05-11/56735 dated August 10, 2018, in which they provided explanations on how to apply the new VR codes in 2019. Now the list of codes has been supplemented with new types of expenses, some group names have been changed. Let's consider the changes in the CVR and KOSGU for 2019 for budgetary institutions in the form of a table.

	Name in 2018	Name in 2019
	Subsidies (grants in the form of subsidies) for financial support of expenses, the procedure (rules) for the provision of which establishes the requirement for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision	Subsidies (grants in the form of subsidies) subject to treasury support
	Subsidies (grants in the form of subsidies) for financial support of expenses, the procedure (rules) for the provision of which do not establish requirements for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision	Subsidies (grants in the form of subsidies) not subject to treasury support
	Other subsidies to non-profit organizations (except for state (municipal) institutions)	Grants to other non-profit organizations
	Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale of goods), performance of work, provision of services, the procedure (rules) for the provision of which establishes a requirement for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision	Subsidies (grants in the form of subsidies) for financial support of costs in connection with production (sale of goods), performance of work, provision of services, subject to treasury support
	Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale) of goods, performance of work, provision of services, the procedure (rules) for the provision of which do not establish requirements for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision	Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale) of goods, performance of work, provision of services, not subject to treasury support
	Other subsidies to legal entities (except for non-profit organizations), individual entrepreneurs, individuals - producers of goods, works, services	Grants to legal entities (except non-profit organizations), individual entrepreneurs

Main mistakes in using CVR

An incorrectly defined type of expense for the operations of public sector institutions is recognized as an inappropriate use of budget funds. This violation is subject to significant fines and administrative penalties. Let's determine which violations occur most often and how to avoid them.

	Fine, punishment	How to avoid
The applied linkage KVR-KOSGU is not provided for by current legislation	Art. 15.14 Code of Administrative Offenses of the Russian Federation: fine for an official (20,000-50,000 rubles) or disqualification (1-3 years); fine for a legal entity - 5-25% of the amount of funds spent for other purposes.	If an institution is planning an operation that is not included in current Order No. 132n, write a letter to the Ministry of Finance demanding clarification. It is not recommended to use a “non-existent” link before receiving an official response.
The BP code is determined by the intended description (purpose) of the product		It is unacceptable to plan and carry out expenses using codes that do not correspond to the documentary description (purpose) of goods, works or services. Before making a transaction, read the technical or other documentation for the purchased product (or the technical characteristics of similar products).
CVR 200 includes costs not related to procurement		Such violations often involve accountable expenses. To avoid mistakes, it is necessary to strictly differentiate the purpose of expenses: purchases for the needs of the organization or other types.
CVR applied that does not correspond to the type of institution		Before carrying out a “controversial” operation, double-check yourself. Compare the selected CVR with the approved codes of Order No. 132n.

A regional operator is understood as a specialized non-profit organization that carries out activities aimed at ensuring the overhaul of common property in apartment buildings (Part 1, Article 20 of the Housing Code of the Russian Federation, Part 1 of Article 182 of the Housing Code of the Russian Federation). Application of species codes The list and procedure for applying articles (subarticles) of KOSGU is determined by the provisions of Section V of Instructions No. 65n.

Table of types of expenses classification of budget expenses

wage fund Social assistance benefits to the population Other payments, with the exception of the wage fund of institutions, to persons involved in accordance with the law to perform certain powers Compulsory social insurance contributions for payments to workers' compensation and other payments to employees of institutions Accruals for wage payments

On approval of instructions on the procedure for applying types of expenses to classify budget expenses for drawing up the draft budget of the municipal formation Lavrovskoye rural settlement of Sudogodsky district, starting with the budget for 2012

1. Approve Instructions on the procedure for applying types of classification of budget expenditures for drawing up a draft budget for a rural settlement, starting with the budget for 2012 according to the appendix.

2. Entrust control over the implementation of this order to the Deputy Head of Administration Yu. A. Volkova. 3. This order comes into force from the moment of its adoption. The head of the municipal formation Lavrovskoye rural settlement to the order of the administration of the municipal formation Lavrovskoye rural settlement

On the application of target items for the classification of expenses and approval of the Instructions on the procedure for applying types of expenses for the classification of budget expenses for drawing up a draft budget for the Polnovsky rural settlement, starting with the budget for 2012 Printable version

In order to draw up the budget of the Polnovsky rural settlement for 2012 and the planning period of 2013 and 2014.

Approve the attached Instructions on the procedure for applying types of classification of budget expenditures for drawing up draft budgets for the Polnovsky rural settlement, starting with the budget for 2012.

243 Purchase of goods, works, services for the purpose of major repairs of state property

243 Purchase of goods, works, services for capital purposes

repair of state property

This element reflects expenses for the purchase of goods, works, and services for the purpose of major repairs of state property.

"Judicial and regulatory acts of the Russian Federation"

How to determine the type of expense classification of budget expenses

The structure of the expense type code consists of the corresponding group, subgroup and element (18–20th digits). The list and rules for using types of expenses are the same for all budgets of the budget system. They are given in paragraph 5 of Section III of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013.

No. 65n, and in Appendix 3 to this order.

The following groups of types are highlighted: 100 – expenses for payments to personnel in order to ensure the performance of functions by state (municipal) bodies, institutions, management bodies of state extra-budgetary funds; 200 – purchase of goods, works, services to meet state (municipal) needs; 300 – social security and other payments to the population; 400 – capital investments in state (municipal) property; 500 – interbudgetary transfers; 600 – provision of subsidies to budgetary, autonomous institutions and other non-profit organizations; 700 – servicing state (municipal) debt; 800 – other budgetary allocations.

CVR 242 and 244: reflecting expenses in the field of information and communication technologies

1. KVR 242 - Procurement of goods and services in the field of information and communication technologies (ICT).
2. KVR 244 - Other procurement of goods, works and services to meet government needs. For example, payment for postal services and delivery of special correspondence.

Which ones belong to the ICT sector?

Expenses for paying fees for the maintenance and repair of residential premises, contributions for major repairs should be classified as expenses reflected by type of expenses 244 “Other purchase of goods, works, services to meet state (municipal) needs”

<Письмо>Federal Tax Service of Russia dated June 29, 2015 N ND-4-5/11306 "On the communication of the letter of the Ministry of Finance of the Russian Federation dated June 18, 2015 N 14-01-07/35436"

It is reported that mandatory payments and (or) contributions from the owners of the premises of an apartment building to a management organization, made on the basis of a relevant agreement, in order to pay for work, services for the maintenance and repair of the common property of an apartment building, based on their intended purpose, should be reflected by type of expense 244 “Other procurement of goods, works, services to meet state (municipal) needs”, linked to subarticle 225 “Works, services for property maintenance”.

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, works 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.

KVR and KOSGU are special codes that are necessary for the work of public sector accountants. Let's talk about the 2019 changes in the use of expense type codes (KVR) and the classification of operations of the general government sector (KOSGU).

New provisions are established in Order of the Ministry of Finance dated June 8, 2018 No. 132n (as amended on November 30, 2018) regarding the formation of budget classification codes. Now budgetary and autonomous institutions are required to apply the new procedure when determining the CVR for all operations performed.

The rules for the formation of KOSGU have also been changed - the new Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). It is unacceptable to work according to the old rules!

Recipients of budget funds, such as chief managers of budgetary funds (GRBS), government, budgetary and autonomous institutions, must keep records, draw up plans and reports according to uniform standards and in accordance with legal requirements. A list of requirements and rules for the use of special codes that determine the corresponding values ​​of the budget (accounting) account is established by the Ministry of Finance for all participants in the process.

For specialists, this means that state (municipal) expenses and revenues are classified according to various criteria: planned and unplanned, current and capital, according to the level of ownership of the corresponding budget, and, consequently, according to the use of special codes, etc.

Since 2019, the procedure for applying the KBK and KOSGU has been changed!

Basic concepts of KVR and KOSGU

Even for those who know what KOSGU is in the budget, decoding can be difficult. The classification of operations of the general government sector is part of the account classification, which allows you to group the costs of the public sector of the economy depending on the economic content and includes a group, item and subitem.

Since 2016, KOSGU is not used by recipients of funds when forming plans for income and expenses, but is used in accounting and reporting. In 2019, it is required to apply it to public sector institutions and organizations when drawing up a working chart of accounts, maintaining records and reporting. The procedure for approving the chart of accounts for budget accounting is enshrined in Order of the Ministry of Finance No. 162n (as amended on March 31, 2018).

OSSU classification consists of the following groups:

• 100 - income;
• 200 - expenses;
• 300 — receipt of non-financial assets (NA);
• 400—retirement of equipment;
• 500 — receipt of financial assets (FA);
• 600—FA retirement;
• 700 - increase in liabilities;
• 800 - reduction of obligations.

Previously, KOSGU was used in the structure of the budget classification code (BCC), but since 2015, in terms of costs, this code has been replaced by a code for types of expenses.

Very often the question arises: CWR - what is it in the budget? This is part of the BCC classification, therefore part of the accounting account. It includes group, subgroup and expense element element. Almost every accountant tries to figure out on his own what the CVR in the budget is, the decoding of which is encoded by three numbers from 18 to 20 digits in the structure of the BCC of budget expenses.

KVR is represented by the following groups:

• costs of payments to personnel in order to ensure the performance of functions by state (municipal) bodies, government institutions, management bodies of state extra-budgetary funds;
• procurement of goods, works and services to meet state (municipal) needs;
• social security and other payments to the population;
• capital investments in state (municipal) property;
• interbudgetary transfers;
• provision of subsidies to budgetary, autonomous institutions and other non-profit organizations;
• servicing state (municipal) debt;
• other appropriations.

Special cases when using KOSGU and KVR in 2019

In 2019, the accounting treatment of some expenses for KOSGU has changed. Lawmakers introduced completely new codes, for example, to reflect revenues. The names of the old encodings were also changed and the meanings of the existing ones were expanded.

For example, a new KOSGU 266 has been introduced, which should include social benefits and compensation provided to the personnel of a state (municipal) institution in cash. What should be considered these social benefits? At KOSGU 266, include temporary disability benefits for the first three days of illness. That is, a benefit paid at the expense of the employer. Also, a monthly allowance for child care up to three years old (in the amount of 50 rubles) must be attributed to this code. All categories of payments and compensation are enshrined in Art. 10.6.6 Chapter 2 of Order No. 209n.

Officials from the Ministry of Finance communicated to the user a separate Letter dated June 29, 2018 No. 02-05-10/45153, which reflects methodological recommendations on the application of the new KOSGU.

Also, in the practice of procurement for several CWR, issues arise with the correct reflection of codes, which is determined by the use of classification. For this case, 34-36 digits of the procurement identification code are formed in a special way: 34-36 digits are set to “0” if these expenses are subject to reflection across several CWR.

table of correspondence

Since KVR is a larger grouping than KOSGU, to simplify the application of the corresponding codes, the Ministry of Finance has approved a correspondence table. A comparison of CVR codes and KOSGU codes for 2019 for budgetary institutions and public sector organizations is presented in a table. The document contains the latest changes that should apply in 2019.

Responsibility for violation

It is worth separately identifying the level of responsibility that is provided for violation of budget legislation. In fact, the level of punishment for incorrectly reflecting CVR and KOSGU in the accounting records of institutions directly depends on their type.

For example, if a government agency makes a mistake and a business transaction is reflected according to an incorrect CVR, controllers have the right to recognize such a mistake as an inappropriate use of budget funds. Violations of this nature are subject to administrative liability under Article 15.14 of the Administrative Code.

Things are different with budgetary institutions. Thus, in the agreement to provide a subsidy for the implementation of a state or municipal task, the CWR is not indicated. Consequently, the budget organization determines the encodings independently. And it is impossible to sue a government agency for misuse if the CVR is chosen incorrectly. However, the incorrect code will be reflected in the reporting - and this is already a violation of the rules of accounting (Article 15.11 of the Administrative Code) and reporting (Article 15.16.6 of the Administrative Code).

• state examination of design documentation;
• payment for construction control services;
• security services;
• registration of a subscription;
• submitting advertisements to newspapers;
• Express delivery;
• payment for services of rating agencies;
• payment for renting premises on business trips;
• paid parking services;
• fee for inventory and certification of the organization’s property;
• cargo handling;
• recycling Attention solid waste;
• provision of services for the development of documentation for bidding;
• services of banks, credit organizations;
• notary;
• payment for various courses for specialists;
• other.

The list of other works and services specified in subarticle 226 is open; the accountant must remember this when assigning certain expenses to the corresponding item and subitem.

Which kvr and kosgu to use for government procurement

• home
• Preparation for the tender

Attention

The concept of “KOSGU” First of all, let’s define what KOSGU is in the budget; the decoding of the abbreviation sounds like this: classification of operations of the public administration sector.

Important

This numeric code allows you to accurately classify the completed operation according to its content.

Info

IMPORTANT! The determination of KOSGU in 2018 for budgetary institutions, as well as autonomous and state-owned ones, should be carried out in accordance with Appendix No. 4 to Order of the Ministry of Finance of Russia dated 07/01/2013 No. 65n, as amended by Order of the Ministry of Finance of Russia dated 06/09/2017 No. 87n.

Expense item 226 transcript

Letters No. 02-05-11/52212) 521 “Subsidies, with the exception of subsidies for co-financing of capital investments in state (municipal) property” The description of types of expenses has been changed (clause.
1.4. Letters No. 02-05-11/52212) 523 “Consolidated subsidies” 634 “Other subsidies to non-profit organizations (except for state (municipal) institutions)” The description of the content of expenditure transactions has been changed (clause.
1.2

Letters No. 02-05-11/52212) 814 “Other subsidies to legal entities (except for non-profit organizations), individual entrepreneurs, individuals - producers of goods, works, services” 815 “Subsidies to legal entities for capital investments in real estate” Added new expense type code element.

Which CVR should state employees use when planning?

When maintaining accounting records according to KOSGU 226, budgetary institutions use the following expense transactions:

• installation of equipment;
• informing;
• printing services;
• medical services;
• provision of food;
• waste removal;
• organization of tenders;
• services as part of modernization;
• other services.

A typical mistake of most financiers is to assign transport costs to this subgroup.
Therefore, it is advisable to note that they belong to the 225 subgroup.

Correspondence between kvr and kosgu for 2018

• 340 - Increase in the cost of inventories.

KVR 244 corresponds to the following articles (subarticles) of KOSGU:

• 221 - Communication services;
• 222 - Transport services;
• 223 - Utilities;
• 224 - Rent for the use of property;
• 225 - Works, services for property maintenance;
• 226 - Other works, services;
• 290 - Other expenses;
• 310 - Increase in the value of fixed assets;
• 320 - Increase in the value of intangible assets;
• 340 - Increase in the cost of inventories;
• 530 - Increase in the value of shares and other forms of participation in capital.

Especially for readers of our blog, we have compiled a convenient cheat sheet that will make it more convenient to work with KVR 242 and 244.

Documentation

How to determine the correct CVR for such expenses and not make a mistake? Recipients of federal budget funds use code 242 to pay for ICT expenses.
For recipients of regional budget funds, KVR 242 will be useful if the financial authority of a constituent entity of the Russian Federation has approved a decision to use this code.
Recipients of local budget funds apply CVR 242 by decision of the financial authority of the municipality.

Finally, budgetary and autonomous institutions do not apply CVR 242 at all.

Compliance of KVR 242 and 244 with KOSGU codes When allocating the costs of the institution, do not forget about the compliance of KVR and KOSGU codes.

Free legal consultations Article 226 KOSGU: transcript Contents:

• List of works covered by Article 226 ⇩
• List of services included in the accounting of government institutions at the two hundred and twenty-sixth KOSGU ⇩
• Other works and services ⇩
• Ask a lawyer a question free consultation v

KOSGU is a system of operations that take place during the exercise of powers in budgetary organizations, in direct connection with their economic direction. Budget classification codes are used in practice in the formation and functioning of budgetary relations and the conduct of business operations by municipal, budgetary, government and autonomous organizations. include junior preschool institutions, schools, institutes, social service centers, departments of labor and social development.

Letters No. 02-05-11/52212 Download Main errors in the application of CVR An incorrectly defined type of expense for the operations of public sector institutions is recognized as misuse of budget funds.

This violation is subject to significant fines and administrative penalties. Let's determine which violations occur most often and how to avoid them. Error Fine, punishment How to avoid The applied linkage KVR-KOSGU is not provided for by the current legislation Art. 15.14 Code of Administrative Offenses of the Russian Federation:

• fine for an official (20,000–50,000 rubles) or disqualification (1-3 years);
• fine for a legal entity - 5-25% of the amount of funds spent for other purposes

If an institution is planning an operation that is not in the current Order No. 65n, write a letter to the Ministry of Finance demanding clarification.

244 budget expenditure item decoding 2018

For example, payment for postal services, delivery of special correspondence. What expenses relate to the ICT sector? Information and communication technology costs are the actual costs expressed in monetary terms associated with:

• procurement of computer equipment and software;
• payment for communication services, training of employees in the development and use of ICT;
• payment for the services of third-party organizations and specialists.

If an institution develops software in-house for its own needs, development costs can also be attributed to ICT.
Note that current and capital costs should be taken into account.

How to use KVR 242 and 244 correctly? The same expenses in the field of information and communication technologies can be reflected in accounting for both KVR 242 and KVR 244.

244 budget expenditure item decoding 2016

Individual entrepreneurs or other organizations (except NPOs), paid at the expense of BU and AU815 “Subsidies to legal entities for capital investments in real estate” The new type of expenses includes subsidies for capital investments in capital construction projects or the purchase of real estate transferred from the corresponding budget of the BS of the Russian Federation, in favor of legal entities whose authorized capital is 100% owned by the federation, constituent entity or municipal entity 523 “Consolidated subsidies” The classification of subsidies provided to the relevant budgets of the RF BS for the implementation of measures for capital investments in state-owned objects or for other activities has been adjusted How to apply CVR in planning In addition to carrying out cash transactions and preparing financial statements, CVRs are mandatory for use in planning state organizations.