28 февраля 2020
Екатерина Уцына
AndrewLozovyi / Depositphotos.com
Минфин России совместно с Федеральным казначейством подготовил рекомендации по составлению и представлению годовой бюджетной отчетности, годовой консолидированной бухгалтерской отчетности государственных (муниципальных) бюджетных и автономных учреждений за 2019 год (письмо Минфина России и Федерального казначейства от 20 февраля 2020 г. № 02-06-07/12292/07-04-05/02-3451).
В частности перечисляются какие формы и приложения к ним заполнять и составлять не нужно. Так, например, не представляются в составе годовой бюджетной (бухгалтерской) отчетности за 2019 год таблицы № 5, 7 Пояснительной записки (ф. 0503160) и Пояснительной записки к балансу учреждения (ф. 0503760), а также Сведения об изменении сводной бюджетной росписи главного распорядителя бюджетных средств (ф. 0503163).
Также указывается, что примеры составления Справок по консолидируемым расчетам (ф. 0503125) по операциям, связанным с предоставлением (получением) межбюджетных трансфертов а также примеры бухгалтерских записей при отражении в бюджетном учете таких операций можно найти на официальном сайте Минфина России в разделе «Бюджет — Бухгалтерский учет и бухгалтерская (финансовая) отчетность государственного сектора — Методический кабинет».
Помимо этого в письме разбираются наиболее часто встречающиеся отклонения по контрольным соотношениям к показателям бюджетной (бухгалтерской) отчетности. Например, министерство напоминает порядок отражения дебиторской задолженности по возврату неиспользованных остатков целевых межбюджетных трансфертов прошлых лет, учтенная администратором доходов на конец отчетного периода на счетах аналитического учета счетов 1 205 5Х 000 «Расчеты по безвозмездным денежным поступлениям текущего характера», 1 205 6Х 000 «Расчеты по безвозмездным денежным поступлениям капитального характера». Такая задолженность не должна относится к просроченной до наступления установленного срока перечисления указанных возвратов в доход бюджета.
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