Procedure for using account 209 00: taking into account changes

Source: Journal "Institutions of physical culture and sports: accounting and taxation"

According to the amendments introduced by Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n (hereinafter referred to as Order No. 89n) to Instruction No.  157n, the procedure for applying account 209 00 “Calculations for damage to property and other income” has been adjusted. In the article, we will consider what operations this account is intended to reflect, taking into account the changes made, and we will also present the correspondence of accounts using the specified account and illustrate it with specific examples.

General provisions for the use of account 209 00

According to the new edition paragraph 220 Instructions No. 157n account 209 00 is called “Calculations for damage to property and other income.” It was previously called “Property Damage Settlement.”

The purpose of this account has expanded significantly. Now account 209 00 is intended not only for accounting for the amounts of identified shortages, thefts of other valuables, for the amounts of losses from damage to material assets, other amounts of damage caused to the property of the institution, subject to compensation by the guilty parties in accordance with the legislation of the Russian Federation, but also for accounting for:

• amounts of advance payment not returned by the counterparty in the event of termination of contracts (other agreements), including by court decision;
• amounts of debt of accountable persons that were not returned in a timely manner (not withheld from wages);
• amounts of debt for unworked vacation days when an employee is dismissed before the end of the working year for which he has already received annual paid leave;
• amounts of excessive payments made;
• amounts of forced seizure, including compensation for damage in accordance with the legislation of the Russian Federation, if cases arise;
• amounts of damage caused as a result of the actions (inaction) of officials of the organization.

Another innovation in application accounts 209 00 is that the amount of damage caused by shortages and theft reflected on it is determined based on the current replacement cost of material assets on the day the damage was discovered. In this case, the current replacement cost is understood as the amount of money that is necessary to restore the specified assets ( paragraph 220 Instructions No. 157n).

Let us recall that before the changes were made, damage was assessed at the market value of material assets on the day of its discovery, which recognized the amount of money received as a result of the sale of the designated assets.

As before, for the amounts of shortages, thefts, losses from spoilage, and other damage not recognized by the guilty parties for compensation, materials drawn up in the prescribed manner are transferred for filing a civil claim or initiating a criminal case in the prescribed manner. Upon receipt of a court decision, the amount of damage claimed for compensation is specified in accordance with the court decision, writ of execution or on other grounds in accordance with the legislation of the Russian Federation.

It is also worth noting the introduction to paragraph 220 Instructions No. 157n provisions related to the peculiarities of accounting for damage settlements in currency:

1. Accounting for debtors' debts for damage and other income in foreign countries is simultaneously carried out in the corresponding foreign currency and in the ruble equivalent as of the date of accrual of debt (income recognition).
2. Revaluation of payers' settlements for damage and other income in foreign currencies is carried out on the date of transactions for payment (return) of settlements in the corresponding foreign currency.
3. Positive (negative) exchange rate differences that arose when calculating the ruble equivalent are attributed to the increase (decrease) in calculations of income in foreign currency, with exchange rate differences attributed to the result of the current financial year from the revaluation of assets.

Analytical accounts

Clause 221 Instruction No. 157n, which determines the procedure for applying analytical accounts opened for account 209 00, completely updated.

According to this paragraph, new analytical accounts have been added to the existing ones. Let's compare the list of analytical accounts in accordance with the old and new editions paragraph 221 Instructions No. 157n.

The added analytical accounts are used to reflect the following transactions:

a) on account 209 30 taken into account:

• the amount of damage for advance payment made within the framework of state (municipal) contracts for the needs of the institution, under other agreements, not returned by the counterparty in the event of termination of contracts (other agreements), including by a court decision, when conducting claims work;
• the amount of damage for the debt of accountable persons that was not returned in a timely manner (not withheld from wages), including in the case of challenging the deductions;
• the amount of damage in the form of debt of former employees to the institution for unworked vacation days upon their dismissal before the end of the working year for which they already received annual paid vacations;
• the amount of damage subject to compensation by a court decision in the form of compensation for expenses associated with legal proceedings (payment of state fees, payment of legal costs);
• other amounts of damage arising in the course of the economic activities of the institution;

b) on account 209 40 taken into account:

• the amount of damage in the form of accrued interest for the use of someone else's money as a result of their unlawful retention, evasion of their return, other delay in their payment or unjust receipt or savings;
• the amount of expenses associated with legal proceedings;
• amounts of penalties provided for in contracts;
• the amount of recovered debt of insolvent debtors for identified losses, previously written off to an off-balance sheet account;

c) on account 209 83 calculations for other income arising in the course of the institution’s economic activities that are not reflected in the corresponding analytical accounts are taken into account bills 205 00"Calculations based on income."

Analytical accounting by account 209 00 is kept in the card for accounting for funds and settlements (form 0504051) by persons for compensation of damage caused (perpetrators), by type of property and (or) amount of damage, including identified thefts, shortages ( paragraph 222 Instructions No. 157n).

Account correspondence

The general application provisions discussed above accounts 209 00 are given in Instruction No. 157n, which defines a unified procedure for organizing and maintaining accounting (budget) records in state (municipal) institutions. At the same time, there is no correspondence of accounts using this account in Instruction No. 157n.

Rules for preparing accounting records using accounts 209 00 contained in instructions no. 162n, №  174n, №  183n, which are developed for a specific type of institution (state-owned, budgetary and autonomous, respectively). Let us present in the table the correspondence of accounts using accounts 209 00 based on the provisions of these instructions, taking into account the proposed changes (the corresponding draft orders are posted on the website of the Ministry of Finance).

Operations to increase settlements for damage (shortages) are recorded using the following accounting entries:

*
The specified entry is reflected with the simultaneous write-off of the recovered debt from off-balance sheet account 04

Operations to reduce settlements for property damage are recorded using the following accounting entries:

*The specified transactions are recorded with simultaneous reflection of the debt on off-balance sheet account 04“Written off debt of insolvent debtors.”

Based on the results of a cash audit carried out at a budgetary sports institution, a shortage of funds in the amount of 170 rubles was discovered. within the framework of activities for the provision of services in the performance of a state task. The cashier deposited the missing funds into the institution's cash desk.

In an autonomous sports institution, an employee resigns at his own request. For the last working year, which he did not work in full, he was granted basic annual leave in full. Upon dismissal, he is obliged to return part of the vacation pay paid to him for unworked vacation days. The amount of debt to the institution is 3,000 rubles. At the request of the employee, the specified amount of debt is withheld from his salary, paid upon final settlement with him. This employee was engaged in a gainful activity. The final settlement amount was 15,000 rubles. The amount of withheld personal income tax is 1,950 rubles.

In accounting, these transactions will be reflected as follows:

Based on this, institutions now need to analyze the debt listed in the relevant analytical accounts accounts 209 00 And accounts 205 00 , in order to transfer it to new analytical accounts 209 00 by the end of the year.

The procedure for such transfer is not established by legislators. However, in the author’s opinion, in the near future the transition tables necessary to implement in practice the changes made to Instruction No. 157n should be developed and sent for work.

Calculations for damage and other income

Source: Journal "Government Institutions: Accounting and Taxation"

In the activities of government institutions, situations may arise when the institution suffers damage, expressed in the form of shortages that occurred in excess of the norms of natural loss, theft and other circumstances, as well as damage as a result of inappropriate use of property. In this article we will look at the features of reflecting damage and other income in budget accounting.

Accounts for settlements of damages and other income

According to the updated (as amended Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n) Instructions No. 157n used to account for calculations of damage and other income account 1 209 00 000.

Analytical accounting for the specified account is kept in the card for recording funds and settlements (f. 0504051) in the context of persons for compensation for damage caused (perpetrators), types of property and amounts of damage, including for identified thefts, shortages ( clause 222 of Instruction No. 157n).

In accordance with clause 221 of Instruction No. 157n grouping of settlements for damage and other income is carried out on the following accounts of accounting objects:

A) 1 209 30 000 “Calculations for cost compensation”;

b) 1 209 40 000 “Calculations for forced seizure amounts”;

V) 1 209 70 000 “Calculations for damage to non-financial assets”:

- 1 209 71 000 “Calculations for damage to fixed assets”;

- 1 209 72 000 “Calculations for damage to intangible assets”;

- 1 209 73 000 “Calculations for damage to non-produced assets”;

- 1 209 74 000 “Calculations for damage to inventories”;

G) 1 209 80 000 “Calculations for other income”:

- 1 209 81 000 “Calculations for cash shortages”;

- 1 209 82 000 “Calculations for shortages of other assets”;

- 1 209 83 000 “Calculations for other income.”

Valuation of damage caused

If it is discovered that damage has been caused to an institution, the amount of damage caused should be assessed.

In this case, when determining the amount of damage caused by shortages or theft, one should proceed from the current replacement cost of material assets on the day the damage was discovered. The current replacement cost is the amount that is necessary to restore the specified assets ( clause 220 of Instruction No. 157n).

Please note that before the amendments were made by Order of the Ministry of Finance of the Russian Federation No. 89n to Instruction No. 157n, when determining the amount of damage caused to an institution due to loss, damage, or theft of property, it was necessary to proceed from the market value of the property on the day the damage was discovered ( clause 220 of Instruction No. 157n).

Based on the provisions Art. 246 Labor Code of the Russian Federation the amount of damage caused by the employee is determined by actual losses, calculated from market prices prevailing in the area on the day the damage was caused, but not lower than the value of the property according to accounting data, taking into account the degree of its wear and tear.

Thus, the amount of damage caused by an employee cannot be lower than the value of the property (taking into account its depreciation) according to budget accounting data. In addition, federal law may provide a special procedure for determining the amount of damage subject to compensation caused to an employer by theft, intentional damage, shortage or loss of certain types of property and other valuables, as well as in cases where its actual amount exceeds the nominal amount.

Before making a decision on compensation for damage by specific employees, the employer is obliged to conduct an inspection to establish the amount of damage caused and the reasons for its occurrence. To conduct such a check, the employer has the right to create a commission with the participation of relevant specialists.

Requiring a written explanation from the employee to establish the cause of the damage is mandatory. In case of refusal or evasion of the employee from providing the specified explanation, a corresponding act is drawn up.

Compensation for damage

Based on the provisions Art. 238 Labor Code of the Russian Federation, the employee is obliged to compensate the employer for direct actual damage caused to him, except for the cases specified in Art. 239 Labor Code of the Russian Federation, namely if the damage occurred due to:

• force majeure;
• normal economic risk;
• extreme necessity;
• necessary defense;
• failure by the employer to fulfill the obligation to provide appropriate conditions for storing property entrusted to the employee.

Direct actual damage is understood as a real decrease in the employer’s available property or deterioration in the condition of said property (including property of third parties located at the employer, if the employer is responsible for the safety of this property), as well as the need for the employer to make costs or excessive payments for the acquisition, restoration of property or compensation for damage caused by the employee to third parties ( Art. 238 Labor Code of the Russian Federation).

For damage caused, the employee bears financial liability within the limits of his average monthly earnings ( Art. 241 Labor Code of the Russian Federation).

According to the provisions Art. 248 Labor Code of the Russian Federation recovery from the guilty employee of the amount of damage caused, not exceeding the average monthly earnings, is carried out by order of the employer. The order can be made no later than one month from the date of final determination by the employer of the amount of damage caused by the employee.

If the month period has expired or the employee does not agree to voluntarily compensate for the damage caused to the employer, and the amount of damage caused to be recovered from the employee exceeds his average monthly earnings, then recovery can only be carried out by the court.

Deductions from an employee’s salary must be made taking into account the restrictions established Art. 137,138 Labor Code of the Russian Federation.

Accounting

Guided by the provisions of Instruction No. 157n, the draft order of the Ministry of Finance of the Russian Federation “On amendments to the Instructions for the application of the Chart of Accounts for Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 6, 2010 No. 162n”, we will consider how calculations for damage and other income.

Account 1 209 30 000 “Calculations for compensation of costs.” This account should take into account calculations for the following amounts of damage:

• in the form of debt of former employees for unworked vacation days upon their dismissal before the end of the working year for which they had already received annual paid leave;
• on advance payments made within the framework of state (municipal) contracts for the needs of the institution, other agreements, not returned by the counterparty in the event of termination of contracts (other agreements), including by a court decision, when conducting claims work;
• for debts of accountable persons that were not returned in a timely manner (not withheld from wages), including in the case of challenging the deductions;
• by a court decision in the form of compensation for expenses associated with legal proceedings (payment of state fees, payment of legal costs).

Let us present in the table the main entries for cost compensation accounting:

The amount of damage to the government institution in the amount of debt of the former employee for unworked vacation days amounted to 5,800 rubles. This amount was paid by the dismissed person to the institution’s cash desk and transferred to the budget from a personal account opened in the OFK. The institution is the administrator of budget revenues.

Account 1,209,40,000 “Calculations for forced seizure amounts.” The use of this account is necessary to account for settlements for:

a) amounts of damage in the form of accrued interest for the use of someone else’s money due to their unlawful retention, evasion of their return, other delay in their payment or unjustified receipt or savings, amounts of expenses associated with legal proceedings;

b) amounts that relate to article 140“Amounts of forced seizure” of KOSGU, namely for income received in the form of administrative payments and fines, sanctions, compensation for damage in accordance with the legislation of the Russian Federation, including in the form of:

• receipts as a result of the application of measures of civil, administrative, criminal liability, including in the form of fines, sanctions, compensation, in accordance with the legislation of the Russian Federation, including fines, penalties and penalties for violation of the legislation of the Russian Federation on the placement of goods for the supply of goods, performance of work, provision of services ;
• receipts of deposits and pledges to secure applications for participation in a competition (auction), as well as to ensure the execution of contracts (agreements) in accordance with the legislation of the Russian Federation;
• compensation for damage by virtue of the legislation of the Russian Federation, including in the event of occurrence of cases;
• arrears and fines for canceled insurance contributions to state extra-budgetary funds;
• other amounts of forced seizure.

That is, on account 1 209 40 000 calculations of income are reflected, which, before changes were made by Order of the Ministry of Finance of the Russian Federation No. 89n, were taken into account on account 1 205 40 000“Calculations on the amounts of forced seizure.”

The table presents the main correspondence of accounts, which should be used in budget accounting when reflecting calculations for the amounts of forced withdrawal.

According to the concluded contract with the equipment supplier in the amount of 120,000 rubles. the latter missed delivery deadlines. This fact was documented in the equipment acceptance certificate and a penalty of 2,000 rubles was assessed. The terms of the contract oblige the state institution to transfer the penalty to the income of the budgets of the budgetary system of the Russian Federation.

In the budgetary accounting of the institution, these operations should be reflected as follows:

Accounts 1 209 70 000 “Calculations for damage to non-financial assets”, 1 209 80 “Calculations for other income”. These accounts are used to record calculations of damage incurred in relation to fixed assets, intangible and non-produced assets, inventories, cash, monetary documents, financial assets and other income. The table below shows the main records reflecting the procedure for accounting for such calculations in the presence of perpetrators who caused damage to the institution, and in their absence, as well as in the event that the court refuses to compensate them for damage.

On account 1 209 83 000“Calculations for other income” takes into account calculations for other income arising in the course of the institution’s economic activities that are not reflected in account 1 205 00 000"Income calculations" ( clause 221 of Instruction No. 157n).

During an audit of the cash register of a government institution, a shortage of funds in the amount of 2,000 rubles was revealed. The culprit paid the amount of the shortfall to the institution's cash desk.

If the persons who caused damage to the institution are not identified, or in the event that the court refuses to compensate them for damage, the amounts of identified shortages and losses are subject to write-off from budget accounting and are included in the financial result of the institution ( clause 86 of Instruction No. 162n). The entries will be as follows:

A printer failure occurred at a government agency. The current replacement cost of the printer on the day the damage was discovered was determined in the amount of 1,500 rubles. During the investigation of this incident, the culprit was identified, who refused to compensate for the damage caused to the institution, so the case was brought to court. By a court decision, the institution was refused to recover the amount of damage from the employee.

In the budgetary accounting of the institution, these operations should be reflected as follows:

Let’s use the conditions of the previous example and assume that a court decision confirms the employee’s guilt in causing damage to the institution when the printer breaks down. The amount of damage was paid by the employee to the institution's cash desk. The institution exercises separate powers for the calculation and accounting of payments to the budget.

In the budgetary accounting of the institution, these operations must be reflected in the following correspondence of accounts:

The material presented in the article contains correspondence accounts reflecting calculations of damage and other income, taking into account the amendments made to Instruction No. 157n and illustrative examples. We hope that this information will help, if certain situations arise, to correctly reflect them in budget accounting.

Question to the auditor

The budgetary institution recorded a shortage of funds (a counterfeit banknote with a face value of 5,000.00 rubles was written off). What KPI should the accounts have?

The procedure for dealing with dubious, insolvent and having signs of counterfeit banknotes of the Bank of Russia is determined by Chapter. 16 Regulations, approved. Bank of Russia April 24, 2008 No. 318-P (hereinafter referred to as Regulation No. 318-P).

Budgetary institutions, when reflecting transactions in categories 1–17 of the account number of the Working Chart of Accounts, indicate the values ​​in accordance with paragraphs. 21, 21.2 Instructions No. 157n, clause 2.1 of Instructions No. 174n.

For accounts 0 209 81 000, 0 401 10 172, 0 201 34 000 in categories 1 – 17 account numbers indicate:

• in categories 1 – 4 – section, subsection of the classification of budget expenditures;
• in categories 5 – 14 – zeros, unless otherwise provided by the accounting policy;
• in digits 15 – 17 – zeros.

According to clause 2.2 of the letter of the Ministry of Finance of Russia No. 02-07-07/21798, the Treasury of Russia No. 07-04-05/02-308 dated 04/07/2017, the amount of the shortage of funds in the institution’s cash desk is reflected in column 7 of the Report (f. 0503737):

• in section 2 “Institutional expenses” - according to analytics code 853 “Payment of other payments”;
• in section 3 “Sources of financing the institution’s funds deficit” - on line 720 with a “plus” sign.

Consequently, reflecting a shortage of funds is an expense transaction, since the economic benefits of the institution are reduced. In the program "1C: Accounting of a State Institution 8" when drawing up the document "Cash Expense Order" to reflect the shortage of funds, it is necessary to match the off-balance sheet account 18.34 with code 290 KOSGU and KPS of the type KRB with type of expenses 853. This data will correctly appear in the Report (f. 0503737).

Thus, the transaction in question is reflected in the following accounting entries:

Debit Kifi XXXX 00000000000 x 209 81 560 CIF KHXXX00000000000 x 201 34 610, an increase in KRB XXXX 00000000853 18 (KOSGU 290) - the amount of the detected cash lacks (fake bill) was written off;

Debit CIF ХХХХ0000000000000 Х 401 10 172 Credit CIF ХХХХ0000000000000 Х 209 81 660 – the debt is written off in the absence of the culprit (clause 110 of Instruction No. 174n);

Debit KIF ХХХХ0000000000000 Х 201 34 510, decrease KRB ХХХХ0000000000853 18 (KOSGU 290) Credit KIF ХХХХ0000000000000 Х 209 81 660 – funds were received in the cash register from the guilty person in the current year (

Accounting.

Account 20 “Production inventories” is intended to summarize information on the availability and movement of finished products, goods, stocks of raw materials and materials belonging to the enterprise (including raw materials and materials in transit and in processing), construction materials, spare parts, agricultural materials , fuel, containers and packaging materials, waste from main production.

Additionally:

Count 20 has the following subaccounts:

201 “Raw materials and materials”;

202 “Purchased semi-finished products and components”;

203 “Fuel”;

204 “Containers and packaging materials”;

205 “Building materials”;

206 “Materials submitted for processing”;

207 “Spare parts”;

208 “Materials for agricultural purposes”;

209 “Other materials”.

Subaccount 201 “Raw materials and supplies” reflects the presence and movement of raw materials and basic materials that are part of the manufactured product or are necessary components in its manufacture (developers keep records of building materials and structures in subaccount 205 “Building materials”). This sub-account keeps records of the main materials used by construction contractors when carrying out construction, installation and repair work. Auxiliary materials used in the manufacture of products or for household needs, technical purposes and assistance in the production process are also reflected in subaccount 201. Enterprises that procure agricultural products for processing also reflect their cost in this subaccount.

Subaccount 202 “Purchased semi-finished products and components” reflects the presence and movement of purchased semi-finished products, finished components (including in contract construction organizations building structures and products - wood, reinforced concrete, metal, etc.) purchased to complete manufactured products, which require additional costs labor for their processing or assembly. Products purchased to complete finished products, the cost of which is not included in the cost of production of this enterprise, are reflected in account 28 “Goods”.

See also collections:
, .

Research and development organizations take into account the necessary components purchased by them for carrying out scientific (experimental) work on a specific research or design topic, special equipment and tools, devices and other devices in subaccount 202. General purpose equipment and devices are not taken into account in this subaccount , a are reflected on accounts 10 “Fixed assets”, 11 “Other non-current tangible assets” or on account 22 “Low-value and wear-and-tear items” by type of item.

Subaccount 203 “Fuel” (petroleum products, solid fuels, lubricants) takes into account the presence and movement of fuel that is purchased or prepared for the technological needs of production, operation of vehicles, as well as for energy production and heating of buildings. Paid coupons for oil products and gas are also taken into account here.

If some types of fuel are used simultaneously both as materials and as fuel, then they can be accounted for in subaccount 201 “Raw materials and materials” and in subaccount 203 “Fuel” - based on the advantage of use at this enterprise.

If the enterprise creates gas reserves (in gas storage facilities) for technological and operational needs, energy production and heating of buildings, then they are accounted for in subaccount 203.

Subaccount 204 “Containers and packaging materials” reflects the presence and movement of all types of containers, except containers used as household equipment, as well as materials and parts that are used for the manufacture of containers and its repair (parts for assembling boxes, barrel staves, etc. ).

Materials used for additional equipment of cars, barges, ships in order to ensure the safety of shipped products do not belong to containers and are accounted for in subaccount 201 “Raw materials and materials”.

In subaccount 205 “Building materials”, developer enterprises reflect the movement of building materials, structures and parts, equipment and components related to installation, and other material assets necessary for performing construction and installation work, manufacturing building parts and structures.

Subaccount 205 “Building materials” does not take into account equipment that does not require installation: vehicles, freely placed machines, construction mechanisms, agricultural machines, production tools, measuring and other instruments, production equipment, etc. Expenses for the purchase of such equipment, which does not require installation, are reflected directly on account 15 “Capital investments” as they arrive at the warehouse or other place of storage and operation.

Equipment and building materials transferred to the contractor for installation and construction work are written off from subaccount 205 to account 15 “Capital investments” after confirmation of their installation and use [BONUS:].

Subaccount 206 “Materials transferred for processing” takes into account materials that are transferred for processing externally and which are subsequently included in the cost of products obtained from them. Expenses for processing materials paid to third parties are reflected directly in the debit of the accounts in which the products received from processing are recorded. Analytical accounting of materials transferred for processing is carried out in a context that provides information about processing enterprises and control over processing operations and related costs. The transfer of materials for processing is reflected only in the subaccounts of account 20.

The debit of the subaccount reflects the balance and receipt, and the credit reflects the expenditure, sale and other disposal of spare parts.

Car tires that are on wheels and in stock with a car, which are taken into account in the price of the car and included in its inventory value, are taken into account as part of fixed assets [BONUS:].

Analytical accounting of spare parts is carried out by storage location and homogeneous groups (mechanical group, electrical group, etc.). Analytical accounting of machines, equipment, engines, components and assemblies of the exchange fund is carried out by groups: serviceable (new and refurbished); subject to restoration (in warehouse); under repair.

Subaccount 208 “Agricultural Materials” takes into account mineral fertilizers, pesticides for controlling pests and diseases of agricultural crops, biological products, medicines, chemicals used to combat diseases of farm animals. It also includes seedlings, seeds and feed (purchased and home-grown) used for planting, sowing and fattening animals directly on the farm.

Subaccount 209 “Other materials” takes into account strict accounting forms (according to the cost of purchase), production waste (cuts, cuttings, shavings, etc.), irreparable defects [see], material assets received from the liquidation of fixed assets that cannot be used as materials, fuel or spare parts at this enterprise (scrap metal, scrap), used tires, etc.

Count 20"Industrial reserves" corresponds to

The shortage of inventories in accordance with clause 220 of the Instructions to the Unified Chart of Accounts No. 157n, clause 109 of Instructions No. 174n should be reflected using account 209 74 000 “Calculations for damage to inventories”.

If a shortage is identified, the amount of damage caused must be established.

In this case, one must proceed from the current replacement cost of material assets (that is, the amount necessary to restore them) on the day the damage was discovered.

Budgetary institutions reflect damage from a shortage of movable property on account 209.00 “Calculations for damage to property and other income” under KFO 2 “Income-generating activities”.

This also reflects the damage from the shortage of property that was acquired using subsidies and was listed under KFO 4.

In this case, proceeds from the perpetrators for damages are the institution’s own income.

The institution is not obliged to transfer these funds to the budget. This is due to the fact that funds from the sale of movable property of budgetary institutions are not included in budget income (paragraph 3, paragraph 3, article 41 of the Budget Code of the Russian Federation).

The accounting should reflect: accrual of debt for shortages of non-financial assets (at current replacement cost) in terms of material inventories:

Debit 2.209.74.560 credit 2.401.10.172.

Write-off of inventories:

Debit 4.401.10.172 credit 4.105.32.440 - write-off of food products;

Debit 2.401.10.172 credit 2.105.31.440 - write-off of medications.

Receipt of funds to the cash desk to compensate for damages from shortages:

Debit 2.201.34.510 credit 2.209.74.660.

Cash for shortages of products deposited into the current account cannot be attributed to the restoration of cash expenses for the subsidy.

When maintaining accounting records, it is necessary to draw a clear line between “income” transactions and operations to restore cash payments.

“Restoration of cash payments,” as a rule, means the receipt of funds aimed at restoring specific cash expenses of a government agency - funds must come from the legal (individual) person (counterparty) to whom such payment was made earlier, and within the same framework agreement (within the same operation).